[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。   {ScilT  
会计报表statement of account 0EfM~u  
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往来帐目account current }X94M7+->  
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现在往来帐||存款额current accout l'T3RC,\  
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销货帐account sales P4"_qxAW  
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共同计算帐项joint account fdGls`H  
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未决帐项outstanding account l'HrU 1_7Y  
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贷方帐项credit account||creditor account ^yg`U(  
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借方帐项debit account||debtor account ST1PSuC~  
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应付帐||应付未付帐account payable G\&4_MS  
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应收帐||应收未收帐account receivable XNkw9*IT  
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新交易||新帐new account )B.NV<m  
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未决帐||老帐old account !fUrDOM0E  
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现金帐cash account gE'b.04Y9i  
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流水帐running account )]~'zOE_  
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暂记帐||未定帐suspense account "?a(JC  
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过期帐||延滞帐overdue account||pastdue account G>f-w F6  
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杂项帐户sundry account nV'~uu  
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详细帐单||明细表detail account f@lRa>Z(Fm  
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呆帐bad account #]bWE$sU<  
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会计项目title of account |Z}uN!Jm  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report [I:D\)$<  
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借贷细帐||交验帐account rendered ]p>6r*/nw  
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明细帐account stated fwB+f`w`  
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与…银行开立一户头to open an account with $FUWB6M  
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与…银行建立交易to keep account with 5at\!17TY  
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继续记帐to keep account Xao 0cb.R  
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与…有交易to have an account with gHc0n0ZV  
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作成会计帐||有往来帐项to make out an account with 16=tHo8|  
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清算||清理债务to make up an account CbTYt6DC  
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清洁帐目||与…停止交易to close ones account with 9qxB/5d_  
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结帐to close an account R /J@XP  
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清理未付款to ask an account||to demand an account o#Q0J17i?  
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结清差额to balance the account with D4WvRxki  
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清算to settle an account||to liquidate an account||to square an account z45 7
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审查帐目||监查帐目to audit an account |#^##^cF/  
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检查帐目to examine an account D9`J||]E  
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转入A的帐户to charge the amount to As account 8$</HNu,  
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以计帐方式付款to pay on account uN1(l}z$  
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代理某人||为某人on ones account||on account of one a?#v,4t^  
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为自己计算||独立帐目on ones own account +R LHe]9&  
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由某人收益并负风险on ones account and risk||for ones account and risk ?2h)w=dO
 
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由某人负担for ones account||for account of one VNKtJmt  
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按某人指示||列入某人帐户by order and for account of one + ;u<tA  
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列入5月份帐目for May account #gjhs"$
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编入某中帐项下to pass to the account of||to place to the account of h>>KH*dQ  
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寄出清算书to send in an account||to send in render an account ?"oW1a\  
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支票薄cheque book lP$bxUNt  
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支票陈票人cheque drawer IK#W80y  
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持票人cheque holder 01bBZWX  
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不记名支票cheque to bearer||bearer cheque cb ICO  
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记名支票||认人支票cheque to order Cso!VdCX  
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到期支票antedated cheque N!O.=>8<  
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未到期支票postdated cheque lHg& |S&J  
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保付支票certified cheque -Fi{[%&u  
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未获兑现支票，退票returned cheque Ww(($e!  
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横线支票crossed cheque P<Wtv;Z1Z  
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普通横线general crossing 5f.G^A: _X  
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特别横线special crossing -c%K_2`  
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空白支票blank cheque f-Yp`lnn.d  
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失效支票，过期支票stale cheque {Ac5(l i_  
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普通支票open cheque u!NY@$Wc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v37TDY3;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?Hb5<,1u3  
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支票换现金||兑现to cash a cheque zli@XZ#  
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清理票款to clear a cheque {*/&`$0lH|  
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保证兑现to certify a cheque Mqy5>f)  
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填写支票数额to fill up a cheque ;S+UD~i[Bu  
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支票上划线to cross a cheque -k$
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开发支票to make out a cheque J%_m`?  
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签发支票，开立支票to draw a cheque||to issue a cheque yuTSzl25,/  
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透支支票to overdraw a cheque NJ^H"F LS:  
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背书支票to endorse a cheque ;zMZ+GZ?;+  
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请付票款||清付票款to pay a cheque||to honour a cheque Y|*a,H"_  
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支票退票to dishonour a cheque 3Pj#k|(f[0  
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拒付支票to refuse a cheque KdBE[A-1^M  
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拒付支票to stop payment of a cheque 7GY3_`  
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提示要求付款to present for payment 'Gr}<B$A3  
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见票即付持票人payable to bearer 6k1;62Ntk  
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支付指定人payable to order ~
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已过期||无效out of date||stale }K rQPg  
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请给出票人R/D||refer to drawer w=|"{-ijo  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +dw=
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文字与数字不一致words and figures differ "DpgX8lG_  
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支票 .huk>   
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时间已过account closed lDK<gd  
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更改处应加盖印章alterations require initials /x2MW5H  
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时间已过effects not cleared P {8d.  
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停止付款payment stopped ,cF $_7M  
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支票毁损cheque mutilated "QV
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汇款||寄钱to remit||to send money  mRYM,  
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寄票供取款||支票支付to send a cheque for payment xDtJ&6uFw  
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寄款人a remitter :5 zXW;s  
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收款人a remittee %s(Ri6R&  
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国外汇票foreign Bill P&2/J%@zG  
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国内汇票inland Bill Q!&@aKl  
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跟单汇票documentary bill )=EJFQ*v  
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空头汇票accommodation bill fdCN?p[_  
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原始汇票original bill ML= :&M!ao  
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改写||换新票据renewed bill THXG~3J<  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 ]DV=/RpJ9B  
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…months after date||…months after date…月后付款 Bl6>y/  
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见票后…日付款…days after sight||…days sight nYF;.k  
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见票后…月付款…months after sight||…months sight }1)tALA  
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同组票据set of bills = "N?v-  
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单张汇票sola of exchange||sole of exchange ow!NH,'Hy  
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远期汇票usance bill||bill at usance =,4iMENm!  
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长期汇票long bill o8A1cb4<T  

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短期汇票short bill u}:p@j}Zv  
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逾期汇票overdue bill -{tB&V~+v  
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宽限日期days of grace R | &+g\{;  
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电汇telegraphic transfer （T.T） GOII B  
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邮汇postal order||postal note （Am.）||post office order||money order BnL[C:|  
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本票promissory note （P/N） f L}3I(VK  
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押汇负责书||押汇保证书letter of hypothecation S=R}#  
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副保||抵押品||付属担保物collateral security e7cqm*Qi  
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担保书trust receipt||letter of indemnity 7P!Hryy  
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承兑||认付acceptance 4%]wd}'#Un  
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单张承兑general acceptance %e71BZo~^s  
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有条件承兑qualified acceptance b\dzB\,&  
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附条件认付conditional acceptance ^zv,VD  
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部分认付partial acceptance    ^F* G