[专业英语]2011年注册会计师考试常见英语单词辅导（一） [复制链接]

      2011年注册会计师考试常见英语单词辅导（一），清算to settle an account||to liquidate an account||to square an account。   @YU}0&  
会计报表statement of account * ?rw'  
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往来帐目account current b3H~a2"d  
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现在往来帐||存款额current accout E%3WJ%A  
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销货帐account sales MH?|>6  
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共同计算帐项joint account hp%|n :.G  
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未决帐项outstanding account oS/<)>\Gv  
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贷方帐项credit account||creditor account {uL<$;#i  
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借方帐项debit account||debtor account &%>l9~F'~  
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应付帐||应付未付帐account payable (%oZgvM  
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应收帐||应收未收帐account receivable PnFU{N  
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新交易||新帐new account kmi[u8iXD_  
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未决帐||老帐old account @rRBo:0%  
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现金帐cash account !qV{OXdrB
 
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流水帐running account ZC_b`q<  
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暂记帐||未定帐suspense account L oe!@c  
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过期帐||延滞帐overdue account||pastdue account }9/30  
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杂项帐户sundry account <T)9mJYr  
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详细帐单||明细表detail account MBIt)d@Ix  
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呆帐bad account k:Da+w_'1  
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会计项目title of account v,bes[Ik  
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会计薄||帐薄account-book E y1mlW  
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营业报告书||损益计算表account of budiness||business report jutEb@nog  
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借贷细帐||交验帐account rendered 8L`J](y  
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明细帐account stated fW~r%u .y  
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与…银行开立一户头to open an account with >'iXwe-  
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与…银行建立交易to keep account with @;_xFL;{g  
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继续记帐to keep account :V*c9,>ZO  
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与…有交易to have an account with ,#W>E,UU  
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作成会计帐||有往来帐项to make out an account with Xb6X'rY  
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清算||清理债务to make up an account hg
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清洁帐目||与…停止交易to close ones account with _Cn[|E  
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结帐to close an account 1ml>  
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清理未付款to ask an account||to demand an account }TE4)vXs  
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结清差额to balance the account with :'p+Ql~c  
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清算to settle an account||to liquidate an account||to square an account K;j}qJvsb  
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审查帐目||监查帐目to audit an account PCKgdh},  
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检查帐目to examine an account /WqiGkHV*  
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转入A的帐户to charge the amount to As account K`%{(^}.  
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以计帐方式付款to pay on account Ujb7uho  
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代理某人||为某人on ones account||on account of one !.\-l2f  
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为自己计算||独立帐目on ones own account ZDffR:An  
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由某人收益并负风险on ones account and risk||for ones account and risk )GgO=J:o  
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由某人负担for ones account||for account of one #21t8  
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按某人指示||列入某人帐户by order and for account of one 4\Nt"#U)g  
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列入5月份帐目for May account hlIh(\JZ4s  
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编入某中帐项下to pass to the account of||to place to the account of s"jNS1B  
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寄出清算书to send in an account||to send in render an account g#Doed.30=  
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支票薄cheque book 0qdgt  
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支票陈票人cheque drawer sPKyg  
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持票人cheque holder ?M02|8-  
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不记名支票cheque to bearer||bearer cheque Vv]81y15Q;  
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记名支票||认人支票cheque to order ^KK9T5H  
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到期支票antedated cheque Nvef+L,v  
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未到期支票postdated cheque |>Xw "]b;  
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保付支票certified cheque qtv>`:neB  
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未获兑现支票，退票returned cheque o4Bl!7U  
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横线支票crossed cheque 4cO||OsMU  
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普通横线general crossing HxVQeyOR  
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特别横线special crossing kt";Jx   
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空白支票blank cheque p,?8 s%  
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失效支票，过期支票stale cheque n9zS'VU  
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普通支票open cheque VD\pQ.=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n7vLw7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z]k =sk   
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支票换现金||兑现to cash a cheque Ii?"`d+JA  
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清理票款to clear a cheque 9Byk/&$U  
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保证兑现to certify a cheque Z6&s 6MF  
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填写支票数额to fill up a cheque ?6   
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支票上划线to cross a cheque )o[ O%b  
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开发支票to make out a cheque $JTy`g0>x  
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签发支票，开立支票to draw a cheque||to issue a cheque VzpPopD,QW  
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透支支票to overdraw a cheque vD) LRO Z  
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背书支票to endorse a cheque `Dh%c%j)  
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请付票款||清付票款to pay a cheque||to honour a cheque /^uvY  
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支票退票to dishonour a cheque M)EKS  
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拒付支票to refuse a cheque h%+8}uywZ  
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拒付支票to stop payment of a cheque 9z'</tJ`  
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提示要求付款to present for payment (GPJ=r  
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见票即付持票人payable to bearer ]N=C%#ki!  
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支付指定人payable to order >+vWtO2  
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已过期||无效out of date||stale 0E\R\KO$>  
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请给出票人R/D||refer to drawer {tR=D_5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )7j"OE  
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文字与数字不一致words and figures differ > P0AGZ  
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支票 *?K`T^LS  
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时间已过account closed $}KYpSV  
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更改处应加盖印章alterations require initials nr-
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时间已过effects not cleared ycE<7W  
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停止付款payment stopped $Ilr.6';  
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支票毁损cheque mutilated F`-[h)e.  
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汇款||寄钱to remit||to send money n9J>y ud|  
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寄票供取款||支票支付to send a cheque for payment \)#3S $L~  
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寄款人a remitter nWl0R =  
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收款人a remittee $I/p6  
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国外汇票foreign Bill F
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国内汇票inland Bill jFc{$#g-
 
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跟单汇票documentary bill "D/ fB%h`  
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空头汇票accommodation bill ' #mC4\<W8  
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原始汇票original bill 3OZ}&[3  
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改写||换新票据renewed bill Cf N; `  
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即期汇票sight bill||bill on demand zW _'sC  
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…days after date||…days after date…日后付款 Pm
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…months after date||…months after date…月后付款 6xe |L  
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见票后…日付款…days after sight||…days sight ^PI49iB  
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见票后…月付款…months after sight||…months sight 'zb7:[[7%  
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同组票据set of bills q|l|gY1g)  
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单张汇票sola of exchange||sole of exchange 9& j ]  
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远期汇票usance bill||bill at usance n3N"Ax  
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长期汇票long bill KB= z{g  
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短期汇票short bill {/<&  
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逾期汇票overdue bill L ~w
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宽限日期days of grace  D;]%  
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电汇telegraphic transfer （T.T） +0Gep}&z.  
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邮汇postal order||postal note （Am.）||post office order||money order ~\ f^L?m  
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本票promissory note （P/N） _GqE'VX  
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押汇负责书||押汇保证书letter of hypothecation $8k_M   
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副保||抵押品||付属担保物collateral security Z@!W?Ed  
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担保书trust receipt||letter of indemnity @88i/ Z_  
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承兑||认付acceptance PU5mz.&0'  
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单张承兑general acceptance F|TMpH/  
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有条件承兑qualified acceptance #G` ,  
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附条件认付conditional acceptance :xS&Y\ry  
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部分认付partial acceptance   <[:7#Yo g