[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。   V]&\fk-{  
会计报表statement of account  g}i61(  
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往来帐目account current l2d{ 73h  
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现在往来帐||存款额current accout \jA~9  
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销货帐account sales `6YN3XS  
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共同计算帐项joint account + #By*;BJ  
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未决帐项outstanding account :KN-F86i  
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贷方帐项credit account||creditor account $N\Ja*g  
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借方帐项debit account||debtor account Tr|JYLwF
 
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应付帐||应付未付帐account payable H[UlY?&+  
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应收帐||应收未收帐account receivable W`&hp6Jq  
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新交易||新帐new account ~v83pu1!2s  
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未决帐||老帐old account zT[!o j7  
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现金帐cash account }`"6aM   
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流水帐running account oE~Bq/p  
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暂记帐||未定帐suspense account C-[1iW'  
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过期帐||延滞帐overdue account||pastdue account D0q":WvE  
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杂项帐户sundry account r9lR|\Ax2U  
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详细帐单||明细表detail account )WoxMmz  
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呆帐bad account j)GtEP<n#  
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会计项目title of account QwJyY{O`  
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会计薄||帐薄account-book #V}IvQl|  
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营业报告书||损益计算表account of budiness||business report 9k~8  
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借贷细帐||交验帐account rendered xRsWI!d+|  
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明细帐account stated Ib0ZjX6  
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与…银行开立一户头to open an account with pXK^Y'2C!  
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与…银行建立交易to keep account with LYg- .~<I  
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继续记帐to keep account 1&o|TT/  
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与…有交易to have an account with d&s9t;@=  
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作成会计帐||有往来帐项to make out an account with _H=Uwi_g  
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清算||清理债务to make up an account P_p<`sC9  
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清洁帐目||与…停止交易to close ones account with :Qf '2.h)  
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结帐to close an account lR6x3C H@  
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清理未付款to ask an account||to demand an account ^Zy%fv,  
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结清差额to balance the account with r!a3\ep  
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清算to settle an account||to liquidate an account||to square an account h@WhNk7"xa  
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审查帐目||监查帐目to audit an account  XJ5.  
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检查帐目to examine an account p >t#@Eu|  
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转入A的帐户to charge the amount to As account kO*$"w#X[p  
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以计帐方式付款to pay on account h"lv7;
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代理某人||为某人on ones account||on account of one 2eol gXp  
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为自己计算||独立帐目on ones own account qF-@V25P  
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由某人收益并负风险on ones account and risk||for ones account and risk M|`U"vO  
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由某人负担for ones account||for account of one |3[Wa^U5  
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按某人指示||列入某人帐户by order and for account of one  K;z7/[%  
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列入5月份帐目for May account M`i\VG  
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编入某中帐项下to pass to the account of||to place to the account of $$5aUI:$~$  
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寄出清算书to send in an account||to send in render an account ;J2zp*|  
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支票薄cheque book 4$S;(  
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支票陈票人cheque drawer (ECnMti +  
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持票人cheque holder HbAkZP  
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不记名支票cheque to bearer||bearer cheque $gy*D7  
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记名支票||认人支票cheque to order `A^"%@j  
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到期支票antedated cheque U4-g^S[  
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未到期支票postdated cheque `t9? =h!  
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保付支票certified cheque - 'W++tH=  
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未获兑现支票，退票returned cheque .#Z%1U%P.  
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横线支票crossed cheque s
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普通横线general crossing CS-uNG6  
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特别横线special crossing .CU5}Tv-  
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空白支票blank cheque SNE#0L'}  
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失效支票，过期支票stale cheque MP 2~; T}~  
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普通支票open cheque aZ'Lx:)R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^?]%sdT q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges C[Dav&=^F  
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支票换现金||兑现to cash a cheque z0*_^MH  
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清理票款to clear a cheque  n>`as  
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保证兑现to certify a cheque jDN ]3Y`  
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填写支票数额to fill up a cheque S^<g_q  
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支票上划线to cross a cheque Kmv+1T0,  
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开发支票to make out a cheque Cssl{B  
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签发支票，开立支票to draw a cheque||to issue a cheque 8Bq!4uq\5|  
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透支支票to overdraw a cheque L tKI3ou  
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背书支票to endorse a cheque g@Qgxsyk>  
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请付票款||清付票款to pay a cheque||to honour a cheque 'vaLUy9]  
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支票退票to dishonour a cheque awUx=%ERtA  
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拒付支票to refuse a cheque y{a$y}7#X  
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拒付支票to stop payment of a cheque M}wXJ8aF?  
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提示要求付款to present for payment [J0v&{)?  
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见票即付持票人payable to bearer ACK1@eF  
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支付指定人payable to order 5]1h8PW!Y  
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已过期||无效out of date||stale B,(Heg  
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请给出票人R/D||refer to drawer =4 X]gW  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m2Uc>S  
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文字与数字不一致words and figures differ T/P7F\R  
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支票 D["MUB4l  
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时间已过account closed I6L
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时间已过effects not cleared (a6?s{(  
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停止付款payment stopped .]}N55M  
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支票毁损cheque mutilated '?Iif#Z1  
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汇款||寄钱to remit||to send money \T-~JQVj  
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寄票供取款||支票支付to send a cheque for payment [B?z1z8l  
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寄款人a remitter /b.oEGqZX  
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收款人a remittee xKJ>gr"w#  
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国外汇票foreign Bill v29G:YQe  
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国内汇票inland Bill IF?xnu  
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跟单汇票documentary bill 6d{j0?mM  
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空头汇票accommodation bill } 21j  
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原始汇票original bill cztS]dcf>~  
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改写||换新票据renewed bill v'nHFC+p  
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即期汇票sight bill||bill on demand KF{a$d  
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…days after date||…days after date…日后付款 >RR<eYu7m  

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…months after date||…months after date…月后付款 zPQ$\$7xB  
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见票后…日付款…days after sight||…days sight sfC@*Y2XT  
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见票后…月付款…months after sight||…months sight |+/$ g.  
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同组票据set of bills ;qT5faKB3J  
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单张汇票sola of exchange||sole of exchange 7z>+w  
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远期汇票usance bill||bill at usance `1_FQnm)  
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长期汇票long bill TA9dkYlE/  
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短期汇票short bill Wbs^(iUU}  
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逾期汇票overdue bill oP,RlR  
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宽限日期days of grace 6DO0zNTY  
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电汇telegraphic transfer （T.T） %)dI2 J^Xf  
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邮汇postal order||postal note （Am.）||post office order||money order F94V5_[  
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本票promissory note （P/N） 0 c,bet{m  
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押汇负责书||押汇保证书letter of hypothecation x1:vUHwC  
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副保||抵押品||付属担保物collateral security "
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担保书trust receipt||letter of indemnity D@2Ya/c  
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承兑||认付acceptance =tLU]  
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单张承兑general acceptance pFS F[9?e>  
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有条件承兑qualified acceptance d4[poi ~  
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附条件认付conditional acceptance 32TP Mk  
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部分认付partial acceptance   Qu!O V]Cc