[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。   j~cG#t]  
会计报表statement of account <BBSC  
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往来帐目account current + eZn  
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现在往来帐||存款额current accout 6HpiG`  
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销货帐account sales !;Ctz'wz  
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共同计算帐项joint account %kQ[zd^  
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未决帐项outstanding account "T>;wyGW  
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贷方帐项credit account||creditor account gzyi'K<  
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借方帐项debit account||debtor account n3s   
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应付帐||应付未付帐account payable 8Tp!b %2.  
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应收帐||应收未收帐account receivable TF@k{_f  
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新交易||新帐new account (<Kf  
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未决帐||老帐old account G"*ch$:  
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现金帐cash account <e-hR$  
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流水帐running account )"Dl,Fig:/  
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暂记帐||未定帐suspense account KU87WpjX  
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过期帐||延滞帐overdue account||pastdue account 2U'Vq  
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杂项帐户sundry account zdN(r<m9"  
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详细帐单||明细表detail account h@D!/PS  
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呆帐bad account |j!U/n.%w  
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会计项目title of account f9?f!k  
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会计薄||帐薄account-book $5J~4B"%3  
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营业报告书||损益计算表account of budiness||business report +o}mV.&1,  
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借贷细帐||交验帐account rendered W=!di3IA  
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明细帐account stated DkeFDzQ5  
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与…银行开立一户头to open an account with ^(T_rEp  
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与…银行建立交易to keep account with 'XW9+jj)/  
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继续记帐to keep account ! ^TCe8  
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与…有交易to have an account with 2rG$.cGN"  
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作成会计帐||有往来帐项to make out an account with .[C@p`DZ  
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清算||清理债务to make up an account 3&KRG}5  
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清洁帐目||与…停止交易to close ones account with `tEW.s%Y(6  
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结帐to close an account ytyB: # J  
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清理未付款to ask an account||to demand an account Fu[<zA^  
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结清差额to balance the account with 7)dCdO  
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清算to settle an account||to liquidate an account||to square an account w,eW?b  
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审查帐目||监查帐目to audit an account ~UQXt r  
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检查帐目to examine an account +D d!  
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转入A的帐户to charge the amount to As account #&K?N  
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以计帐方式付款to pay on account  EHk$,bM  

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代理某人||为某人on ones account||on account of one kc/"  
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为自己计算||独立帐目on ones own account _f"KB=A_x  
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由某人收益并负风险on ones account and risk||for ones account and risk /p$+oA+  
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由某人负担for ones account||for account of one A$70!5*  
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按某人指示||列入某人帐户by order and for account of one 3L:SJskYR  
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列入5月份帐目for May account }U|0F#0$  
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编入某中帐项下to pass to the account of||to place to the account of N"s"^}M\  
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寄出清算书to send in an account||to send in render an account -+[~eqRB  
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支票薄cheque book -?w3j9kk>  
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支票陈票人cheque drawer -ufaV#  
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持票人cheque holder ;gLOd5*0  
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不记名支票cheque to bearer||bearer cheque !X`cNd)0Xo  
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记名支票||认人支票cheque to order + wfZFJ:1l  
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到期支票antedated cheque g){gF(  
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未到期支票postdated cheque r,q.RWuII  
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保付支票certified cheque f|Nkk*9$  

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未获兑现支票，退票returned cheque S<z8  
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横线支票crossed cheque 4#W*f3d[@:  
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普通横线general crossing
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特别横线special crossing OW#G{#.6R  
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空白支票blank cheque n8JM 0 U-  
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失效支票，过期支票stale cheque "whs
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普通支票open cheque UzW]kY[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 *;Cpz[N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 40z1Qkmaey  
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支票换现金||兑现to cash a cheque U }I#;*F  
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清理票款to clear a cheque Z$%!H7w  
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保证兑现to certify a cheque  ?$y/b}8  
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填写支票数额to fill up a cheque (*,R21<%  
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支票上划线to cross a cheque ?mN!9/DIc  
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开发支票to make out a cheque U* uMMb}$  
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签发支票，开立支票to draw a cheque||to issue a cheque T_#8i^;D  
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透支支票to overdraw a cheque .~TI%&#  
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背书支票to endorse a cheque }J2f$l>R  
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请付票款||清付票款to pay a cheque||to honour a cheque A PrrUo  
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支票退票to dishonour a cheque E*kZGHA  
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拒付支票to refuse a cheque 9l:[jsk<d  
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拒付支票to stop payment of a cheque `B,R+==G:  
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提示要求付款to present for payment O
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见票即付持票人payable to bearer B]mMwqM#  
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支付指定人payable to order nT(AO-Ue^  

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已过期||无效out of date||stale n</Rd=  
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请给出票人R/D||refer to drawer 2 gca*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :@@m'zF<;  
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文字与数字不一致words and figures differ W1ndb:  
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支票 (uC@cVkP  
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时间已过account closed e-1G\}E  
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更改处应加盖印章alterations require initials xDsKb_  
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时间已过effects not cleared xr7M#n  
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停止付款payment stopped x3.,zfWs  
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支票毁损cheque mutilated ,mC=MpfzJ  
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汇款||寄钱to remit||to send money .])X.7@x  
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寄票供取款||支票支付to send a cheque for payment `U>2H4P  
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寄款人a remitter ]!a?Lr  
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收款人a remittee aygK$.wos  
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国外汇票foreign Bill ZvO1=* J,  
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国内汇票inland Bill [X8EfU}  
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跟单汇票documentary bill bw+IH-b  
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空头汇票accommodation bill UISsiiG(  
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原始汇票original bill 5P 5Tgk  
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改写||换新票据renewed bill FT-=^VA\  
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即期汇票sight bill||bill on demand LX=v _}l J  
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…days after date||…days after date…日后付款 @l5GBsLK  
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…months after date||…months after date…月后付款 +RkXe; q  
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见票后…日付款…days after sight||…days sight iWW >]3
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见票后…月付款…months after sight||…months sight E]r<t#  
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同组票据set of bills bMv[.Z@v(  
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单张汇票sola of exchange||sole of exchange Z$6B}cz<  
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远期汇票usance bill||bill at usance U:[CcN/~3  
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长期汇票long bill : Cli8#  
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短期汇票short bill sN5Mm8~  
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逾期汇票overdue bill Be<bBKQb  
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宽限日期days of grace wnQi5P+  
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电汇telegraphic transfer （T.T） IMpL+W.  
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邮汇postal order||postal note （Am.）||post office order||money order g9d/nRX&  
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本票promissory note （P/N） `FX?P`\@I  
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押汇负责书||押汇保证书letter of hypothecation Y$+v "  

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副保||抵押品||付属担保物collateral security (IA:4E}  
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担保书trust receipt||letter of indemnity /1=x8Sb  
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承兑||认付acceptance yHZ&5  
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单张承兑general acceptance $d&7q5[  
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有条件承兑qualified acceptance -;i:bE  
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附条件认付conditional acceptance m}6>F0Kv  
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部分认付partial acceptance   @ W q8AFo