[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。   :/o C:z\h  
会计报表statement of account z.
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往来帐目account current _PK}rr?"7O  
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现在往来帐||存款额current accout v<L=!-b^  
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销货帐account sales d{er|$E?  
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共同计算帐项joint account iaY5JEV:CA  
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未决帐项outstanding account P+[QI U  
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贷方帐项credit account||creditor account j]rXoV>  
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借方帐项debit account||debtor account BbFa=H.  
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应付帐||应付未付帐account payable FC6xFg^  
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应收帐||应收未收帐account receivable rVY?6OMkd  
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新交易||新帐new account 1n_;kaY  
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未决帐||老帐old account C\7u<2c  
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现金帐cash account S.{fDcM  
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流水帐running account 5k]XQxc6_  
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暂记帐||未定帐suspense account 9RH"d[%yc}  
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过期帐||延滞帐overdue account||pastdue account l;OYUq~F  
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杂项帐户sundry account _-O cc=Z
 
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详细帐单||明细表detail account dy<27=  
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呆帐bad account pLnB)z?  
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会计项目title of account 'Dath>Y=  
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会计薄||帐薄account-book s5&=Bsv  
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营业报告书||损益计算表account of budiness||business report s9O2k}]  
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借贷细帐||交验帐account rendered oh~:,  
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明细帐account stated w<NyV8-hL  
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与…银行开立一户头to open an account with =sgdkAYwP  
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与…银行建立交易to keep account with Zb_apjg[4  
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继续记帐to keep account asVX82<  
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与…有交易to have an account with |(%zb\#9  
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作成会计帐||有往来帐项to make out an account with BPv>$ m+.  
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清算||清理债务to make up an account 91Z'  
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清洁帐目||与…停止交易to close ones account with O;uG?.\  
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结帐to close an account `A@w7J'  
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清理未付款to ask an account||to demand an account 3=mr "&]r:  
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结清差额to balance the account with HD>q(cK_|8  
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清算to settle an account||to liquidate an account||to square an account 5GzFoy)j>  
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审查帐目||监查帐目to audit an account \M<3}t  
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检查帐目to examine an account V!_71x\-Q  
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转入A的帐户to charge the amount to As account "R>FqX6FB  
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以计帐方式付款to pay on account ]:M0Kj&h  
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代理某人||为某人on ones account||on account of one s$ENFp7P  
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为自己计算||独立帐目on ones own account <7SpEVQ  
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由某人收益并负风险on ones account and risk||for ones account and risk {%lXYMyu  
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由某人负担for ones account||for account of one X|f7K  
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按某人指示||列入某人帐户by order and for account of one lGwl1,=  
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列入5月份帐目for May account 3~S'LxV  
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编入某中帐项下to pass to the account of||to place to the account of C2LL|jp*  
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寄出清算书to send in an account||to send in render an account drzL.@h|  
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支票薄cheque book \^
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支票陈票人cheque drawer 8Ac)'2t;U  
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持票人cheque holder 7VcmVq}X  
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不记名支票cheque to bearer||bearer cheque 8} =JKR^cK  
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记名支票||认人支票cheque to order XGP6L0j  
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到期支票antedated cheque m[j70jYe  
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未到期支票postdated cheque ^Z~;4il_F  
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保付支票certified cheque N[kwO1  
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未获兑现支票，退票returned cheque _YcA+3ZL  
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横线支票crossed cheque JV;OGh>  
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普通横线general crossing 0v9rv.Y "  
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特别横线special crossing 7)s^8+  
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空白支票blank cheque 9W(dmde>  
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失效支票，过期支票stale cheque x g0iN'e'K  
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普通支票open cheque Q=]w !I\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z<yU-m2h
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {7)st
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支票换现金||兑现to cash a cheque zzxGAVu  
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清理票款to clear a cheque gSh+}r<7  
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保证兑现to certify a cheque yxH ( c  
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填写支票数额to fill up a cheque U-|N
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支票上划线to cross a cheque {DR`;ea])1  
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开发支票to make out a cheque |]c8jG\h  
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签发支票，开立支票to draw a cheque||to issue a cheque xftBSdVE  
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透支支票to overdraw a cheque s{$(*_  
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背书支票to endorse a cheque PBp^|t]E>  
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请付票款||清付票款to pay a cheque||to honour a cheque 9_ dpR.  
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支票退票to dishonour a cheque RR]CW  
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拒付支票to refuse a cheque eY|  
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拒付支票to stop payment of a cheque #n#@fAY  
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提示要求付款to present for payment =Xqc]5[i  
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见票即付持票人payable to bearer o}* hY"&  
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支付指定人payable to order ~4 `5tb  
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已过期||无效out of date||stale Z\k&gio5C^  
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请给出票人R/D||refer to drawer yge,8i)c  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `#;e)1  
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文字与数字不一致words and figures differ #?/ <  
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支票 d'G0m9u2  
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时间已过account closed AMyIAZnYq)  
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时间已过effects not cleared z<## g  
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停止付款payment stopped .ZJRO
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支票毁损cheque mutilated 9*{[buZX  
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汇款||寄钱to remit||to send money \l]DQaOEe  
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寄票供取款||支票支付to send a cheque for payment Zf65 `K3  
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寄款人a remitter ~e+\k>^eN  
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收款人a remittee :"xzj<(  
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国外汇票foreign Bill o'f?YZ$.  
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国内汇票inland Bill n1VaLD  
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跟单汇票documentary bill 9&_<f}ou  
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空头汇票accommodation bill :QB<?HaS'  
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原始汇票original bill C86J IC"  
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改写||换新票据renewed bill fDvl/|62{  
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即期汇票sight bill||bill on demand qpE&go=k'  
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…days after date||…days after date…日后付款 ` M3w]qJ<}  
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…months after date||…months after date…月后付款 t<|NLk.  
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见票后…日付款…days after sight||…days sight +i2}/s@JJ  
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见票后…月付款…months after sight||…months sight ek}a}.3 {  
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同组票据set of bills ^WNrGF  
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单张汇票sola of exchange||sole of exchange Wv/%^3  
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远期汇票usance bill||bill at usance !gv`FE9y  
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长期汇票long bill A' /KU i  
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短期汇票short bill ZO)S`W  
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逾期汇票overdue bill [zlN!.Z  
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宽限日期days of grace X90J!  
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电汇telegraphic transfer （T.T） )p~BQ~eip;  
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邮汇postal order||postal note （Am.）||post office order||money order K_El&  
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本票promissory note （P/N） weE/TW\e  
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押汇负责书||押汇保证书letter of hypothecation /~Z?27F6@  
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副保||抵押品||付属担保物collateral security sZL#xZ5 Df  
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担保书trust receipt||letter of indemnity rZfN+S,g  
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承兑||认付acceptance %9M~f*  
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单张承兑general acceptance kRTwaNDOD  
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有条件承兑qualified acceptance (A?H1 9  
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附条件认付conditional acceptance $P
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部分认付partial acceptance   C!R1})_^