[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。   UQ;ymTqdc  
会计报表statement of account zo,`V
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往来帐目account current ' ->%b  
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现在往来帐||存款额current accout S]E1+,-*  
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销货帐account sales P.L$q e>O  
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共同计算帐项joint account j_::#?o!/  
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未决帐项outstanding account F*`*5:7  
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贷方帐项credit account||creditor account BHoy:Tp  
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借方帐项debit account||debtor account /.54r/FN')  
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应付帐||应付未付帐account payable Q"o* \I  
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应收帐||应收未收帐account receivable 'o D31\@I  
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新交易||新帐new account 5k%GjT  
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未决帐||老帐old account OZDd
  
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现金帐cash account 9%{V?r]k  

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流水帐running account ;Jh=7w
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暂记帐||未定帐suspense account c@eQSy  
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过期帐||延滞帐overdue account||pastdue account U4$}8~o4  

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杂项帐户sundry account Oax6_ kmOj  
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详细帐单||明细表detail account c"wk _#  
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呆帐bad account ;bYpMcH  
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会计项目title of account
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会计薄||帐薄account-book 3D}rxI8N  
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营业报告书||损益计算表account of budiness||business report M#u~]?hS  
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借贷细帐||交验帐account rendered Ly kB2]T  
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明细帐account stated FJ+n- \  
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与…银行开立一户头to open an account with ;irAq
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与…银行建立交易to keep account with C"*8bVx]$n  
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继续记帐to keep account &y+)xe:&S  
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与…有交易to have an account with VprrklZ  
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作成会计帐||有往来帐项to make out an account with 0F-%C>&g  
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清算||清理债务to make up an account K[^ BRn  
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清洁帐目||与…停止交易to close ones account with MC~<jJ,  
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结帐to close an account w{"ro~9o  
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清理未付款to ask an account||to demand an account 9#:B_?e=  
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结清差额to balance the account with )ZMR4U$+v  
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清算to settle an account||to liquidate an account||to square an account zrL+:/t  
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审查帐目||监查帐目to audit an account sEHA?UP$<F  
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检查帐目to examine an account /wPW2<|"X.  
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转入A的帐户to charge the amount to As account ^ pNA_s!S  
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以计帐方式付款to pay on account 6 2LLfD  
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代理某人||为某人on ones account||on account of one 8<=]4-X@  
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为自己计算||独立帐目on ones own account /kV5~i<1S  
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由某人收益并负风险on ones account and risk||for ones account and risk |w.h97fj  
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由某人负担for ones account||for account of one v9 8s78  
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按某人指示||列入某人帐户by order and for account of one 
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列入5月份帐目for May account Ga\kvMtr  
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编入某中帐项下to pass to the account of||to place to the account of bO+e?&vQ%  
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寄出清算书to send in an account||to send in render an account Yb?(Q%  
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支票薄cheque book hR,5U=+M7  
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支票陈票人cheque drawer l%#z  
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持票人cheque holder OBf$0  
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不记名支票cheque to bearer||bearer cheque 9`Xr7gmQf  
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记名支票||认人支票cheque to order lL*"N|Y  
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到期支票antedated cheque C;m*0#9D  
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未到期支票postdated cheque "]B%V!@  
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保付支票certified cheque -_irkpdC[  
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未获兑现支票，退票returned cheque X{P=2h#g  
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横线支票crossed cheque O|*-J  
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普通横线general crossing 5RR4jX]  
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特别横线special crossing KdC'#$  
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空白支票blank cheque 5-POYug  
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失效支票，过期支票stale cheque u|75r%p>  
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普通支票open cheque HH|N~pBJB  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O#Ho08*Xn  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LKYcE;n  
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支票换现金||兑现to cash a cheque pI( H7 (  
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清理票款to clear a cheque dY`P  
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保证兑现to certify a cheque k\A4s
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填写支票数额to fill up a cheque 7$Lt5rn"}  
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支票上划线to cross a cheque ]*<!|;q  
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开发支票to make out a cheque !r4
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签发支票，开立支票to draw a cheque||to issue a cheque `h<>_zpjY  
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透支支票to overdraw a cheque :a_MT  
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背书支票to endorse a cheque _g6H&no[  
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请付票款||清付票款to pay a cheque||to honour a cheque 0r]-Ltvl?}  
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支票退票to dishonour a cheque Wo6C0Z3g}  
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拒付支票to refuse a cheque -P28pVX`  
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拒付支票to stop payment of a cheque *OHaqe(*  
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提示要求付款to present for payment IQ5'4zQg=  
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见票即付持票人payable to bearer pI}6AAs}Z  
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支付指定人payable to order TCK<IZKLqK  
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已过期||无效out of date||stale HA~BXxa/  
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请给出票人R/D||refer to drawer s\q m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds AIt;~x  
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文字与数字不一致words and figures differ +}Qq#^:_\  
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支票 htOVt\+!34  
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时间已过account closed T49^  
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更改处应加盖印章alterations require initials *iXaQuT  
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时间已过effects not cleared -~&T0dt~  
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停止付款payment stopped R;H>#caJ  
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支票毁损cheque mutilated *&$2us0%%  
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汇款||寄钱to remit||to send money %)P )Xb  
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寄票供取款||支票支付to send a cheque for payment jDCf]NvOPM  
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寄款人a remitter /e]R0NI  
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收款人a remittee %(izKJl q  
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国外汇票foreign Bill 2R~[B]2"r  
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国内汇票inland Bill .'=-@W*  
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跟单汇票documentary bill gwN y
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空头汇票accommodation bill AJ)N?s-=  
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原始汇票original bill zN7Ou .  
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改写||换新票据renewed bill ,Zb_Pu   
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即期汇票sight bill||bill on demand G[\3)@I  
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…days after date||…days after date…日后付款 yr34&M(a  
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…months after date||…months after date…月后付款 <k7q9"\4  
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见票后…日付款…days after sight||…days sight WZ ^u%Z  
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见票后…月付款…months after sight||…months sight <77v8=as5  
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同组票据set of bills J]qx4c  
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单张汇票sola of exchange||sole of exchange rI4N3d;C  
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远期汇票usance bill||bill at usance yMBFw:/o  
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长期汇票long bill #{suH7  
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短期汇票short bill O -N> X  
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逾期汇票overdue bill * AjJf)o  
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宽限日期days of grace s+E-M=d0e  
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电汇telegraphic transfer （T.T） =%$BFg1a(  
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邮汇postal order||postal note （Am.）||post office order||money order lv0}
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本票promissory note （P/N） Y#aHGZ$i  
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押汇负责书||押汇保证书letter of hypothecation )6,Pmq~)  
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副保||抵押品||付属担保物collateral security \' ;zD-MX  
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担保书trust receipt||letter of indemnity lpHz*NZ0  
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承兑||认付acceptance )A H)*Mg  
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单张承兑general acceptance H@!kgaNF
 
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有条件承兑qualified acceptance qGPIKu  

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附条件认付conditional acceptance v a j
 
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部分认付partial acceptance   '}eA2Q>BV