[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。   (9#$za>  
会计报表statement of account 56;^ NE4  
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往来帐目account current >tmv3_<=  
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现在往来帐||存款额current accout CNo'qlvF5N  
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销货帐account sales M+7&kt0;  
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共同计算帐项joint account Ix-bJE6+I,  
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未决帐项outstanding account #2/2Xv  
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贷方帐项credit account||creditor account B<p-
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借方帐项debit account||debtor account CFLWo1  
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应付帐||应付未付帐account payable F*}.0SQ  
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应收帐||应收未收帐account receivable m]7oT
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新交易||新帐new account KW&vX%i(.  
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未决帐||老帐old account SHAC(3o/e  
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现金帐cash account 6E
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流水帐running account "PK`Ca@`v  
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暂记帐||未定帐suspense account j><8V Qx  
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过期帐||延滞帐overdue account||pastdue account ?BEO(;'  
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杂项帐户sundry account <5xlP:C x  
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详细帐单||明细表detail account |EjMpRNE  
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呆帐bad account w(EUe4 w{  
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会计项目title of account hgmo b"o  
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会计薄||帐薄account-book o6@`aU  
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营业报告书||损益计算表account of budiness||business report 3yXSv1  
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借贷细帐||交验帐account rendered {*NM~yQ  
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明细帐account stated X[;-SXq  
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与…银行开立一户头to open an account with G1?m}{ D)  
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与…银行建立交易to keep account with 2$=I+8IL  
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继续记帐to keep account ~]S%b3>  
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与…有交易to have an account with \*i[m&3;q  
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作成会计帐||有往来帐项to make out an account with I;rh(FMV  
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清算||清理债务to make up an account dkI(&/  
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清洁帐目||与…停止交易to close ones account with !`qw"i  
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结帐to close an account -s,guW |  
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清理未付款to ask an account||to demand an account M?G 4k]  
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结清差额to balance the account with GGF;4  
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清算to settle an account||to liquidate an account||to square an account 68YJ@(iS  
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审查帐目||监查帐目to audit an account yaWHGre  
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检查帐目to examine an account C=!YcJ9  
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转入A的帐户to charge the amount to As account b]XDfe  
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以计帐方式付款to pay on account hJasnY7  
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代理某人||为某人on ones account||on account of one A_xUP9g@?  
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为自己计算||独立帐目on ones own account W y%'<f  
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由某人收益并负风险on ones account and risk||for ones account and risk 9G)q U  
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由某人负担for ones account||for account of one Z2soy-  
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按某人指示||列入某人帐户by order and for account of one q)E J?-  
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列入5月份帐目for May account )Og,VXEB  
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编入某中帐项下to pass to the account of||to place to the account of DGllJ_/Z  
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寄出清算书to send in an account||to send in render an account I_/kJ#7vj  
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支票薄cheque book \hcb~>=C  
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支票陈票人cheque drawer 0o+2]`q)Q  
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持票人cheque holder 5lMm8<v  
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不记名支票cheque to bearer||bearer cheque Y)=89s&t  
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记名支票||认人支票cheque to order 8>sToNRNe  
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到期支票antedated cheque e2v[ma-  
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未到期支票postdated cheque N?'V,p 0=  
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保付支票certified cheque |W/_S^C  
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未获兑现支票，退票returned cheque 45hjN6   
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横线支票crossed cheque }lk_Oe1  
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普通横线general crossing 'wd-!aZAd  
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特别横线special crossing 0wLu*K5$4E  
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空白支票blank cheque L44/eyrp  
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失效支票，过期支票stale cheque `5:Wv b>|  
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普通支票open cheque -; TqdL@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vs/.'yD/C  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~Cx07I_lf  
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支票换现金||兑现to cash a cheque :=BFx"Y
  
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清理票款to clear a cheque oZxC.;xJ  
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保证兑现to certify a cheque c rPEr  
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填写支票数额to fill up a cheque vT V'D&x2  
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支票上划线to cross a cheque k/A8|  
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开发支票to make out a cheque bI 3o|  
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签发支票，开立支票to draw a cheque||to issue a cheque nqNL[w6{  
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透支支票to overdraw a cheque DT`TA#O  
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背书支票to endorse a cheque 45` i  
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请付票款||清付票款to pay a cheque||to honour a cheque 1zwk0={x-%  
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支票退票to dishonour a cheque egMl(~D  
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拒付支票to refuse a cheque m20:{fld  
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拒付支票to stop payment of a cheque N `-\'h  
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提示要求付款to present for payment `|maf=SnY5  
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见票即付持票人payable to bearer w<=?%+n  
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支付指定人payable to order 4&b*|"Iw  
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已过期||无效out of date||stale D d['e  
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请给出票人R/D||refer to drawer t}FwS6u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X5[.X()M4  
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文字与数字不一致words and figures differ MZJ@qIg[Y  
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支票
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时间已过account closed Fsdp"X.  
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更改处应加盖印章alterations require initials >)`yG'[  
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时间已过effects not cleared lftT55Tki  
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停止付款payment stopped Z [[AmxE'l  
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支票毁损cheque mutilated y)//u:l  
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汇款||寄钱to remit||to send money rlRRGJ\l  
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寄票供取款||支票支付to send a cheque for payment KkK !E  
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寄款人a remitter .&Ik(792Z&  
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收款人a remittee AQ<2
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国外汇票foreign Bill m[w 8|[  
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国内汇票inland Bill yt5'2!jc  
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跟单汇票documentary bill mo*ClU7  
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空头汇票accommodation bill X/AA8QV o  
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原始汇票original bill @C"w 1}  
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改写||换新票据renewed bill tj<0q<is  
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即期汇票sight bill||bill on demand 6v(;dolBIw  

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…days after date||…days after date…日后付款 6i=Nk"d  
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…months after date||…months after date…月后付款 |$QL>{81  
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见票后…日付款…days after sight||…days sight RI0+9YJ  
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见票后…月付款…months after sight||…months sight kFZjMchm A  
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同组票据set of bills vkg."G:=  
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单张汇票sola of exchange||sole of exchange (U@uJ  
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远期汇票usance bill||bill at usance KRN{Ath.  
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长期汇票long bill N \Wd0b  
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短期汇票short bill %. -nZC  
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逾期汇票overdue bill AYLCdCoK.  
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宽限日期days of grace .jps6{  
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电汇telegraphic transfer （T.T） i[M]d`<36  
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邮汇postal order||postal note （Am.）||post office order||money order 8G0DuMI5  
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本票promissory note （P/N） qf qp}g\  
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押汇负责书||押汇保证书letter of hypothecation 7Yjxx+X9  
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副保||抵押品||付属担保物collateral security ;"@FLq(n  
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担保书trust receipt||letter of indemnity ;PrL)!  
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承兑||认付acceptance Mi5"XQ>/  
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单张承兑general acceptance 43?J~}<Vs  
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有条件承兑qualified acceptance #(`@D7S"  
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附条件认付conditional acceptance &Z^,-Y  
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部分认付partial acceptance   %joIe w]V3