[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。   ,#3}TDC  
会计报表statement of account rfqw/o  

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往来帐目account current dz/' m7  
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现在往来帐||存款额current accout -q7A\8C  
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销货帐account sales $ tf;\R  
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共同计算帐项joint account F-}-/N]o q  
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未决帐项outstanding account V~LZ%NZ8  
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贷方帐项credit account||creditor account L'{;V\d  
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借方帐项debit account||debtor account ".L+gn}u-  
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应付帐||应付未付帐account payable K%LDOVE8e  
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应收帐||应收未收帐account receivable pTq,"}J!+  
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新交易||新帐new account JV'd!5P  
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未决帐||老帐old account mY-Z$8r  
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现金帐cash account Cw?AP6f%  
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流水帐running account Bp\io$(%  
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暂记帐||未定帐suspense account O%9Cq}*  
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过期帐||延滞帐overdue account||pastdue account ~C5iyXR  
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杂项帐户sundry account e<5+&Cj  
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详细帐单||明细表detail account Z{#^lhHx  
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呆帐bad account E E?v
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会计项目title of account /6{`6(p  
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会计薄||帐薄account-book dQM# -t4*  
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营业报告书||损益计算表account of budiness||business report z+" :,#  
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借贷细帐||交验帐account rendered PkDL\Nqe  
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明细帐account stated &4*&L.hPM^  
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与…银行开立一户头to open an account with mMN oR]  

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与…银行建立交易to keep account with q,nj|9
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继续记帐to keep account bG^eP:r  
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与…有交易to have an account with &tMvs<q,  
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作成会计帐||有往来帐项to make out an account with qgZ(o@\  
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清算||清理债务to make up an account dUO~dV1  
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清洁帐目||与…停止交易to close ones account with Ce5 }+A}  
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结帐to close an account Kjz,p^Y\  
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清理未付款to ask an account||to demand an account "#4PU5.  
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结清差额to balance the account with |{9"n<JW  
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清算to settle an account||to liquidate an account||to square an account <S\S @3  
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审查帐目||监查帐目to audit an account _&F6As !{  
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检查帐目to examine an account <EBp X  
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转入A的帐户to charge the amount to As account /AMtT%91  
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以计帐方式付款to pay on account qbP[ 9  
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代理某人||为某人on ones account||on account of one -Q$$2QW!  
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为自己计算||独立帐目on ones own account 8Ae
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由某人收益并负风险on ones account and risk||for ones account and risk gsU&}R1*h  
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由某人负担for ones account||for account of one !4 hs9b  
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按某人指示||列入某人帐户by order and for account of one (>8fcQUBb  
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列入5月份帐目for May account ,U2D&{@  
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编入某中帐项下to pass to the account of||to place to the account of yGD0}\!n  
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寄出清算书to send in an account||to send in render an account 9Q.j <  
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支票薄cheque book b#y}VY)?  
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支票陈票人cheque drawer lO) B/N&  
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持票人cheque holder Z7f~|}  
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不记名支票cheque to bearer||bearer cheque 1U9iNki  
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记名支票||认人支票cheque to order _E"[%  
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到期支票antedated cheque Zn^E
 
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未到期支票postdated cheque ~ACB#D%  
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保付支票certified cheque h!Q>h7  

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未获兑现支票，退票returned cheque '
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横线支票crossed cheque Q\rqG  
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普通横线general crossing 2KG j !w  
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特别横线special crossing K1hw'AaQ  
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空白支票blank cheque 2ReulL8j  
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失效支票，过期支票stale cheque *K)v&}uw  
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普通支票open cheque u7;A `  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4 hj2rK'y  
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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:*U/_G  
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支票换现金||兑现to cash a cheque vBpg6 fX  
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清理票款to clear a cheque $i1A470C  
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保证兑现to certify a cheque R',
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填写支票数额to fill up a cheque Pjy?&;GvT  
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支票上划线to cross a cheque q!TbM"  
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开发支票to make out a cheque >(CoXSV5  
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签发支票，开立支票to draw a cheque||to issue a cheque a(~YrA%~  
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透支支票to overdraw a cheque 9c^EoYpy-  
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背书支票to endorse a cheque }^<zVdwp  
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请付票款||清付票款to pay a cheque||to honour a cheque T/;hIX:R  
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支票退票to dishonour a cheque cQ41NX@I  
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拒付支票to refuse a cheque \Ji2uGT  
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拒付支票to stop payment of a cheque /&d`c=nH  
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提示要求付款to present for payment :"^< aLj  
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见票即付持票人payable to bearer )hW {>Y3x  
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支付指定人payable to order .GN$H>
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已过期||无效out of date||stale t/WnDR/fM  
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请给出票人R/D||refer to drawer \y`3LhY  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <`_OpNxqW  
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文字与数字不一致words and figures differ K}<!{/fi)  
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支票 ?U/Wio$@  
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时间已过account closed 0 ;_wAk  
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更改处应加盖印章alterations require initials tP Efz+1N  
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时间已过effects not cleared T E&Q6  
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停止付款payment stopped dXcPWbrU4  
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支票毁损cheque mutilated TjUZv1(L  
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汇款||寄钱to remit||to send money E/7vIg F  
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寄票供取款||支票支付to send a cheque for payment C
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寄款人a remitter xQ#Akd=  
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收款人a remittee DN"S,  
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国外汇票foreign Bill Q"_T2fl]vP  
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国内汇票inland Bill 
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跟单汇票documentary bill t+3   
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空头汇票accommodation bill ~KAp\!,  
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原始汇票original bill <JL\?)} n  
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改写||换新票据renewed bill `1fJ:b/M  
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即期汇票sight bill||bill on demand r,2Xu  
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…days after date||…days after date…日后付款 =vqsd4  
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…months after date||…months after date…月后付款 Ws-6W!Ib%  
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见票后…日付款…days after sight||…days sight P0%N Q1bn  
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见票后…月付款…months after sight||…months sight NuC-qG#  
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同组票据set of bills `Y\gSUhzS  
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单张汇票sola of exchange||sole of exchange WGH%92  
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远期汇票usance bill||bill at usance ppAmN0=G  
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长期汇票long bill uQH%.A  
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短期汇票short bill (C,e6r Y  
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逾期汇票overdue bill 5\okU"{d7  
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宽限日期days of grace }1 $hxfb  
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电汇telegraphic transfer （T.T） ?Phk~ jE  
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邮汇postal order||postal note （Am.）||post office order||money order 1o8wy_eSs  
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本票promissory note （P/N） }*NF&PD5RU  
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押汇负责书||押汇保证书letter of hypothecation Rq) 0i}F  
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副保||抵押品||付属担保物collateral security 1!vPc93 $$  
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担保书trust receipt||letter of indemnity 98GlhogWt  
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承兑||认付acceptance cph~4wCS[U  
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单张承兑general acceptance %,/lqcFo  
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有条件承兑qualified acceptance L1sqU-gt  
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附条件认付conditional acceptance ,9d9_c.T  
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部分认付partial acceptance   m[spn@SF