[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。   NM4b]>  
会计报表statement of account ~ ^*;#[<  
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往来帐目account current nWFU8u%  
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现在往来帐||存款额current accout v`Yj)  
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销货帐account sales +jb<=ERV[  
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共同计算帐项joint account +{L=cW A"  
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未决帐项outstanding account "wnN 0 p  
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贷方帐项credit account||creditor account 74fE %;F  
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借方帐项debit account||debtor account c0QKx=  
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应付帐||应付未付帐account payable 2Z+:^5  
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应收帐||应收未收帐account receivable  6h?)x  
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新交易||新帐new account @{U@?6eZ  
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未决帐||老帐old account w5;d/r<q  
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现金帐cash account Vp
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流水帐running account Ou{VDE  
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暂记帐||未定帐suspense account @ \*Zq  
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过期帐||延滞帐overdue account||pastdue account q9(Z9$a(\  

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杂项帐户sundry account B-
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详细帐单||明细表detail account gWfMUl  
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呆帐bad account EN5F*s@r  
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会计项目title of account !:Ob
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会计薄||帐薄account-book (w`j?c1  
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营业报告书||损益计算表account of budiness||business report T@d4NF#  
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借贷细帐||交验帐account rendered /L=Y8tDt
 
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明细帐account stated d$y?py  
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与…银行开立一户头to open an account with $V;0z~&!'  
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与…银行建立交易to keep account with P>'29$1'  
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继续记帐to keep account VyWzb  
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与…有交易to have an account with *9(E0"  
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作成会计帐||有往来帐项to make out an account with gdS@NUM  
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清算||清理债务to make up an account Q}#xfrprF  
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清洁帐目||与…停止交易to close ones account with j|LOg  
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结帐to close an account h{^MdYJ  
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清理未付款to ask an account||to demand an account dRUmC H  
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结清差额to balance the account with |}@teN^J*U  
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清算to settle an account||to liquidate an account||to square an account ? 3oUkGfn  
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审查帐目||监查帐目to audit an account v)nBp\fjxp  
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检查帐目to examine an account m?=J;r"Re  
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转入A的帐户to charge the amount to As account 4wx{i6  
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以计帐方式付款to pay on account 10tTV3`IM  
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代理某人||为某人on ones account||on account of one Q)5V3Q]@^  
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为自己计算||独立帐目on ones own account 4W=fQx]  
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由某人收益并负风险on ones account and risk||for ones account and risk '@1C$0tx  
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由某人负担for ones account||for account of one ak{XLzn  
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按某人指示||列入某人帐户by order and for account of one 'Jd*r(2d  
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列入5月份帐目for May account "oh;?gQ.  
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编入某中帐项下to pass to the account of||to place to the account of B[d%?L_  
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寄出清算书to send in an account||to send in render an account }- wK  
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支票薄cheque book DXZZZ[#  
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支票陈票人cheque drawer
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持票人cheque holder -]G=Q1 1  
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不记名支票cheque to bearer||bearer cheque Zh_3ydMD1  
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记名支票||认人支票cheque to order 6NQ`IC  
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到期支票antedated cheque SAE'y2B*  
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未到期支票postdated cheque 5x!rT&!G  
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保付支票certified cheque @.,'A[D!K  
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未获兑现支票，退票returned cheque |hX\ep  
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横线支票crossed cheque
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普通横线general crossing tg<bVA)E'J  
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特别横线special crossing SJE!14|e  
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空白支票blank cheque ONUa7  
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失效支票，过期支票stale cheque +~7[T/v+n  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v7
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2#8PM-3"  
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支票换现金||兑现to cash a cheque }:*?w>=  
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清理票款to clear a cheque (e9hp2m  
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保证兑现to certify a cheque a;(,$q3M  
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填写支票数额to fill up a cheque TLg 9`UA  
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支票上划线to cross a cheque :ra[e(l9  
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开发支票to make out a cheque =wa5\p/  
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签发支票，开立支票to draw a cheque||to issue a cheque >_X( rar0  
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透支支票to overdraw a cheque 7 /\SN04l  
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背书支票to endorse a cheque 5=! aq\ 5  
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请付票款||清付票款to pay a cheque||to honour a cheque l_(4CimOZ  
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支票退票to dishonour a cheque ,qhv(  
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拒付支票to refuse a cheque dW#l3_'3T  
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拒付支票to stop payment of a cheque "~IGE3{  
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提示要求付款to present for payment vpk~,D07yR  
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见票即付持票人payable to bearer
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支付指定人payable to order 1;+(HB  
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已过期||无效out of date||stale h,'m*@Eg  
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请给出票人R/D||refer to drawer eadY(-4|I-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LD}ZuCp!  
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文字与数字不一致words and figures differ $RV'DQO  
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支票 Q,xKi|$r  
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时间已过account closed A*hc w  
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更改处应加盖印章alterations require initials ]]bL;vlw  
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时间已过effects not cleared 6 {tW$q  
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停止付款payment stopped KA$l.6&d  
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支票毁损cheque mutilated ~*h` ?A0  
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汇款||寄钱to remit||to send money c
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寄票供取款||支票支付to send a cheque for payment 9:tKRN_D  
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寄款人a remitter &Q"Ox{~W  
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收款人a remittee JY tM1d  
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国外汇票foreign Bill wg[D*a  
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国内汇票inland Bill S:GX!6>  
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跟单汇票documentary bill fK|F`F2V  
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空头汇票accommodation bill JYB<} 
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原始汇票original bill fr%}
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改写||换新票据renewed bill nkp!kqJ09  
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即期汇票sight bill||bill on demand :*"0o{ ie  
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…days after date||…days after date…日后付款 [*O#6Xu  
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…months after date||…months after date…月后付款 dD3I.?DY  
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见票后…日付款…days after sight||…days sight hmOhXE[a&  
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见票后…月付款…months after sight||…months sight '~3a(1@8  
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同组票据set of bills xr)Rx{)3h  
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单张汇票sola of exchange||sole of exchange kEtYuf^  
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远期汇票usance bill||bill at usance 9~DoF]TM  
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长期汇票long bill MPMJkL$F
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短期汇票short bill #F.;N<a  
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逾期汇票overdue bill 2>#Pt^R:C  

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宽限日期days of grace VkT8l4($X<  
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电汇telegraphic transfer （T.T） ?'p`Qv  
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邮汇postal order||postal note （Am.）||post office order||money order b5 YE4h8%  
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本票promissory note （P/N） ; )O)\__"-  
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押汇负责书||押汇保证书letter of hypothecation 9ulJZ\cQ  
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副保||抵押品||付属担保物collateral security *'vX:n&t  
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担保书trust receipt||letter of indemnity XQ- -8G  
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承兑||认付acceptance Vp\BNq_! s  
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单张承兑general acceptance fzRzkn:=  

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有条件承兑qualified acceptance Xz4!#,z /  
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附条件认付conditional acceptance 1mgLH  
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部分认付partial acceptance   fySzZ