[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。   (bp
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会计报表statement of account 0"J0JcFX  
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往来帐目account current /l>!7  
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现在往来帐||存款额current accout .OcI.1H[  
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销货帐account sales keb.%cb=  
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共同计算帐项joint account :hTmt{LjN  
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未决帐项outstanding account xSrjN  
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贷方帐项credit account||creditor account -% \LW1  
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借方帐项debit account||debtor account .iYp9?t  
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应付帐||应付未付帐account payable Rxlz`&  
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应收帐||应收未收帐account receivable lvx[C7?  
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新交易||新帐new account gx8i|]  
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未决帐||老帐old account ,Xxp]*K2  
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现金帐cash account !j%uwje\  
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流水帐running account \-SC-c  
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暂记帐||未定帐suspense account =;(L$:l~  
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过期帐||延滞帐overdue account||pastdue account djqw5kO:R  
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杂项帐户sundry account X]o"4#CQIX  
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详细帐单||明细表detail account
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呆帐bad account 56
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会计项目title of account $N Mu  
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会计薄||帐薄account-book #d06wYz=  
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营业报告书||损益计算表account of budiness||business report X%iJPJLza  
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借贷细帐||交验帐account rendered !zvOCAb,  
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明细帐account stated A7,%'.k  
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与…银行开立一户头to open an account with |>[qC O  
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与…银行建立交易to keep account with %-$BtR2@o  
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继续记帐to keep account #/jug[wf*!  
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与…有交易to have an account with qp/1t C`  
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作成会计帐||有往来帐项to make out an account with WJu(,zM?G  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with XzSl"UPYH  
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结帐to close an account ZSwuEX  
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清理未付款to ask an account||to demand an account 8a`3eM~?[  
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结清差额to balance the account with H#D:'B j29  
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清算to settle an account||to liquidate an account||to square an account HcJ!(
 
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审查帐目||监查帐目to audit an account UPr& `kaJ  
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检查帐目to examine an account ;tVd+[8  
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转入A的帐户to charge the amount to As account {<@ud0A:\  
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以计帐方式付款to pay on account ar\|D\0V  
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代理某人||为某人on ones account||on account of one ;$zvm`|:  
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为自己计算||独立帐目on ones own account /CO=!*7fz  
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由某人收益并负风险on ones account and risk||for ones account and risk #}B1W&\sw  
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由某人负担for ones account||for account of one z JW2F_  
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按某人指示||列入某人帐户by order and for account of one mY/"rm  
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列入5月份帐目for May account L H_H yP_  
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编入某中帐项下to pass to the account of||to place to the account of I50LysM  
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寄出清算书to send in an account||to send in render an account $Ugc:L<h+  
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支票薄cheque book Y% \3N  
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支票陈票人cheque drawer /{hT3ncb  
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持票人cheque holder 1aS:bFi`  
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不记名支票cheque to bearer||bearer cheque "]G'^  
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记名支票||认人支票cheque to order 9-{ +U,3)  
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到期支票antedated cheque G)[gLD{g?  
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未到期支票postdated cheque qzO
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保付支票certified cheque YI*H]V%w  
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未获兑现支票，退票returned cheque w/ZP.B  
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横线支票crossed cheque q]pHD})O  
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普通横线general crossing Z?qLn6y1W  
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特别横线special crossing 'L7u`  
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空白支票blank cheque `_1fa7,z  
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失效支票，过期支票stale cheque  _}JMBIq$  
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普通支票open cheque ?5B?P:=kl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S?JGg.)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q;z!]hjBM  
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支票换现金||兑现to cash a cheque J9XH8Grk-  
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清理票款to clear a cheque nJYIkf
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保证兑现to certify a cheque -O1$jBQS  
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填写支票数额to fill up a cheque iWA?FBv  
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支票上划线to cross a cheque H n]( )/  
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开发支票to make out a cheque !J@!2S9  
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签发支票，开立支票to draw a cheque||to issue a cheque [N9yWuc  
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透支支票to overdraw a cheque kc=Z6(=  
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背书支票to endorse a cheque =)g}$r &<  
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请付票款||清付票款to pay a cheque||to honour a cheque FAM:; F30  
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支票退票to dishonour a cheque $- %um  
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拒付支票to refuse a cheque < Mu`,Kv*  

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拒付支票to stop payment of a cheque ~&MDf pl  
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提示要求付款to present for payment LdNpb;*  
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见票即付持票人payable to bearer a:HN#P)12  
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支付指定人payable to order +'olC^?5 }  
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已过期||无效out of date||stale NR k~  
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请给出票人R/D||refer to drawer whHuV*K}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G![4K#~NM  
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文字与数字不一致words and figures differ G?XA",AC  
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支票 } -;)G~h/"  
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时间已过account closed Zxqlhq/)  
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更改处应加盖印章alterations require initials _<sN54  
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时间已过effects not cleared H2 #o X  
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停止付款payment stopped WR"1d\m:  
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支票毁损cheque mutilated "uIa 
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汇款||寄钱to remit||to send money @/^mFqr2  
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寄票供取款||支票支付to send a cheque for payment -XV+F@`Md  
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寄款人a remitter bl^Ihza  
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收款人a remittee bK~Toz<k  
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国外汇票foreign Bill 4^2>KC_  
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国内汇票inland Bill |R@T`dW  
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跟单汇票documentary bill TMPk)N1Ka  
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空头汇票accommodation bill Sf*v#?  
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原始汇票original bill A3_p*n@  
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改写||换新票据renewed bill >{Hg+
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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 Pa3-0dUr  
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…months after date||…months after date…月后付款 ^{Mq J\S7H  
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见票后…日付款…days after sight||…days sight xE<H@@w  
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见票后…月付款…months after sight||…months sight e*}zl>f  
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同组票据set of bills :gwmk9LZ  
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单张汇票sola of exchange||sole of exchange w
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远期汇票usance bill||bill at usance ~q566k!Ll!  
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长期汇票long bill ~wW]ntZm  
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短期汇票short bill S&UP;oc  
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逾期汇票overdue bill Fc`IRPW<  
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宽限日期days of grace X:Z3R0  
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电汇telegraphic transfer （T.T） `e'wWV  
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邮汇postal order||postal note （Am.）||post office order||money order ~|=D.}#$  
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本票promissory note （P/N） Y }VJ4!%U
 
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押汇负责书||押汇保证书letter of hypothecation ^)]U5+g?  
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副保||抵押品||付属担保物collateral security 4$VDJ  
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担保书trust receipt||letter of indemnity :u9'ZHkZ  
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承兑||认付acceptance W6>t!1oO+  
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单张承兑general acceptance V. i
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有条件承兑qualified acceptance FW8Zpr!u  
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附条件认付conditional acceptance 3 orZBT  
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部分认付partial acceptance   PY_8*~Z