[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。  
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会计报表statement of account ZV/g_i#  
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往来帐目account current uMFV^&ZF  
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现在往来帐||存款额current accout Re;[S[D7  
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销货帐account sales E_xCRfw_i]  
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共同计算帐项joint account H"JzTo8u  
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未决帐项outstanding account t; #D,gx  

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贷方帐项credit account||creditor account $.Qq:(O:6  
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借方帐项debit account||debtor account |HTTTz9R.  
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应付帐||应付未付帐account payable I|P#|0< 2  
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应收帐||应收未收帐account receivable pTcN8E&Unz  
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新交易||新帐new account ,6T3:qkkvF  
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未决帐||老帐old account [G}l;  
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现金帐cash account _Dg|Iz,Uh  
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流水帐running account l%xjCuuhU  
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暂记帐||未定帐suspense account Xp_G9I,+  
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过期帐||延滞帐overdue account||pastdue account \m3ca-Y  
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杂项帐户sundry account ~&T%u.u7  
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详细帐单||明细表detail account u
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呆帐bad account IO]%AL(.;  
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会计项目title of account ,e5#wz  
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会计薄||帐薄account-book -k"5GUc|  
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营业报告书||损益计算表account of budiness||business report jxNnrIA  
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借贷细帐||交验帐account rendered sAfNu~d  
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明细帐account stated cfA)Ui  
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与…银行开立一户头to open an account with Y5?OJO{h"  

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与…银行建立交易to keep account with 9s@$P7N5B  
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继续记帐to keep account F>/"If#  
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与…有交易to have an account with ]'!$T72  
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作成会计帐||有往来帐项to make out an account with c6_i~0W56  
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清算||清理债务to make up an account Vp j[)W%L  
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清洁帐目||与…停止交易to close ones account with qVMBZ\`Qm  
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结帐to close an account [OK(  
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清理未付款to ask an account||to demand an account 052ezh_  
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结清差额to balance the account with b]cnTR2E  
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清算to settle an account||to liquidate an account||to square an account + o[-ED  
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审查帐目||监查帐目to audit an account ]
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检查帐目to examine an account V4>qR {5  
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转入A的帐户to charge the amount to As account 2=V~n)'a  
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以计帐方式付款to pay on account pas^FT~  
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代理某人||为某人on ones account||on account of one [,86||^  
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为自己计算||独立帐目on ones own account w+W!dM  
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由某人收益并负风险on ones account and risk||for ones account and risk PPMAj@B}V  
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由某人负担for ones account||for account of one v-ZTl4j$  
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按某人指示||列入某人帐户by order and for account of one " .<>(bE  
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列入5月份帐目for May account )~2~q7  
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编入某中帐项下to pass to the account of||to place to the account of nBkzNb{"AZ  
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寄出清算书to send in an account||to send in render an account )1, U~+JFU  
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支票薄cheque book ,+GS.]8<  
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支票陈票人cheque drawer )j\9IdkU;y  
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持票人cheque holder F_d>@-<  
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不记名支票cheque to bearer||bearer cheque 0`KR8# A@  
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记名支票||认人支票cheque to order Zdy{e|-Zn  
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到期支票antedated cheque ]O&\Pn0q  
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未到期支票postdated cheque J b?x-%Za  
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保付支票certified cheque >X
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未获兑现支票，退票returned cheque 3R<
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横线支票crossed cheque p]rV\,Yss  
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普通横线general crossing M'nzoRk  
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特别横线special crossing 0-:dzf  
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空白支票blank cheque J"K(nKXO_?  
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失效支票，过期支票stale cheque 1L%$\0B4hm  
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普通支票open cheque Mtc-  
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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~ |Y#T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @M6F?;  
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支票换现金||兑现to cash a cheque N%9?8X[5  
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清理票款to clear a cheque @U:PXCv h  
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保证兑现to certify a cheque 3`;1;
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填写支票数额to fill up a cheque )hC3'B/[Y  
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支票上划线to cross a cheque :3{n(~  
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开发支票to make out a cheque |l@z7R+4*  
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签发支票，开立支票to draw a cheque||to issue a cheque Mkr &30il[  
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透支支票to overdraw a cheque !w%p Gv.wg  
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背书支票to endorse a cheque ;.^! 7j  
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请付票款||清付票款to pay a cheque||to honour a cheque lbPn<  
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支票退票to dishonour a cheque '6\ZgO
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拒付支票to refuse a cheque PXML1.r$Q  
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拒付支票to stop payment of a cheque Z!*6;[]SfG  
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提示要求付款to present for payment u6%\ZK._ \  
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见票即付持票人payable to bearer 0|C !n+OK  
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支付指定人payable to order FHEP/T\5  
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已过期||无效out of date||stale hwA&SS  
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请给出票人R/D||refer to drawer F1BXu@~e(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,k*%=
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文字与数字不一致words and figures differ `)4v Q+A>  
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时间已过account closed [h !
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更改处应加盖印章alterations require initials b)M-q{  
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时间已过effects not cleared Vh2uzG  
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停止付款payment stopped H1L)9oa  
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支票毁损cheque mutilated GAZRQ  
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汇款||寄钱to remit||to send money ^suQ7#g  
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寄票供取款||支票支付to send a cheque for payment 9_F&G('V{a  
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寄款人a remitter Q4L=]qc T  
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收款人a remittee 5c(g7N  
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国外汇票foreign Bill I)vR  
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国内汇票inland Bill m@+QC$6S  
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跟单汇票documentary bill @mv G=:k  
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空头汇票accommodation bill +boL?Ix+  
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原始汇票original bill 9` UbsxFl  
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改写||换新票据renewed bill MUv#8{+F'/  
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即期汇票sight bill||bill on demand FXn98UFY  
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…days after date||…days after date…日后付款 qm_m8  
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…months after date||…months after date…月后付款 p=A,yGDV  
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见票后…日付款…days after sight||…days sight ma@V>*u  
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见票后…月付款…months after sight||…months sight RPf<-J:t  
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同组票据set of bills dR< d7  
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单张汇票sola of exchange||sole of exchange {~FPv mj&  
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远期汇票usance bill||bill at usance X <Cfy  
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长期汇票long bill NQ[X=a8N  
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短期汇票short bill YG8C<g6E7  
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逾期汇票overdue bill /Mw;oP{&b  
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宽限日期days of grace hF@%k ;I  
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电汇telegraphic transfer （T.T） hbvcIGaT  
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邮汇postal order||postal note （Am.）||post office order||money order &ck}3\sQ  
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本票promissory note （P/N） }}]Lf3;  
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押汇负责书||押汇保证书letter of hypothecation Xy K,  
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副保||抵押品||付属担保物collateral security =gR/ t@Ld  
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担保书trust receipt||letter of indemnity a5ZXrWv  
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承兑||认付acceptance ^(C4Q?[2m  
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单张承兑general acceptance fUWrR1  
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有条件承兑qualified acceptance M _%
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附条件认付conditional acceptance 9%NsW3|  
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部分认付partial acceptance   Nb ~J'"