[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。   zu x+ooU  
会计报表statement of account N)h>Ie  
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往来帐目account current E!V AA=  
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现在往来帐||存款额current accout o oIMN =  
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销货帐account sales =O)JPo&iwY  
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共同计算帐项joint account q'hV 'U  
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未决帐项outstanding account ''BP4=r5n  
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贷方帐项credit account||creditor account Hs=!.tZ,  
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借方帐项debit account||debtor account @LL&ggV?  
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应付帐||应付未付帐account payable &ApJ'uC  
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应收帐||应收未收帐account receivable 6>=>Yj  
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新交易||新帐new account >>$IHz4Z"  
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未决帐||老帐old account %&_(IY$d  
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现金帐cash account =|U2 }U;  
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流水帐running account @eTsS%f2  
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暂记帐||未定帐suspense account ,\IqKRcYU  
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过期帐||延滞帐overdue account||pastdue account {-Y_8@&  
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杂项帐户sundry account 4*+EUJ|  
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详细帐单||明细表detail account ?UfZVyHv+  

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呆帐bad account 6gKOpa  
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会计项目title of account
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会计薄||帐薄account-book J7\q#]?  
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营业报告书||损益计算表account of budiness||business report KB"iF}\P0  
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借贷细帐||交验帐account rendered q],R6GcVr  
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明细帐account stated hX_p5a1t  
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与…银行开立一户头to open an account with *i{.@RX?  
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与…银行建立交易to keep account with spx;Q Lo  
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继续记帐to keep account  7q:bBS  
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与…有交易to have an account with 5)zB/Ta<  
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作成会计帐||有往来帐项to make out an account with N ]7a=  
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清算||清理债务to make up an account 9`v:$(I  
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清洁帐目||与…停止交易to close ones account with W -PZE|<  
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结帐to close an account S.)7u6/_!  
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清理未付款to ask an account||to demand an account &8AS=v  
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结清差额to balance the account with '%!M>
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清算to settle an account||to liquidate an account||to square an account |J Q:.h  
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审查帐目||监查帐目to audit an account @ KPv&UB  
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检查帐目to examine an account h!N&gZ[0  
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转入A的帐户to charge the amount to As account `;qv}  
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以计帐方式付款to pay on account #8f"}>U9.,  
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代理某人||为某人on ones account||on account of one &Y>~^$`J  
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为自己计算||独立帐目on ones own account CAFE }
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由某人收益并负风险on ones account and risk||for ones account and risk ~2A$R'xb  
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由某人负担for ones account||for account of one c7l!G~yx'  
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按某人指示||列入某人帐户by order and for account of one v_ nBh,2  
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列入5月份帐目for May account 8/>wgY  
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编入某中帐项下to pass to the account of||to place to the account of {c\oOM<7  
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寄出清算书to send in an account||to send in render an account _5U%'\5s  
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支票薄cheque book }*B qi7E>  
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支票陈票人cheque drawer C{`^9J-  
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持票人cheque holder Q/3tg  
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不记名支票cheque to bearer||bearer cheque N[a ljC-R  
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记名支票||认人支票cheque to order .o\;,l2  
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到期支票antedated cheque #7-kL7 MK]  
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未到期支票postdated cheque TXd5v#_vo  
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保付支票certified cheque f%Z ;05  
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未获兑现支票，退票returned cheque b(.-~c('  
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横线支票crossed cheque .])>A')r  
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普通横线general crossing )(:+q(m  
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特别横线special crossing =_$XP   
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空白支票blank cheque dWsT Jyx~  
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失效支票，过期支票stale cheque ~q 0I7M  
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普通支票open cheque x4CtSGG85f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0Y2\n-`z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vOos*&  
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支票换现金||兑现to cash a cheque rPRrx-A  
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清理票款to clear a cheque I\}|Y+C$d/  
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保证兑现to certify a cheque Hu<p?mF#  
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填写支票数额to fill up a cheque {SF[I  
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支票上划线to cross a cheque \.c]kG>k-  
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开发支票to make out a cheque aGpCNc{+  
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签发支票，开立支票to draw a cheque||to issue a cheque CXTt(-FT  
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透支支票to overdraw a cheque L'>s(CR  
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背书支票to endorse a cheque WElrk:b  
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请付票款||清付票款to pay a cheque||to honour a cheque _WKJ<dB<  
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支票退票to dishonour a cheque 7U,k 2LS  
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拒付支票to refuse a cheque opdu=i=E  
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拒付支票to stop payment of a cheque wy''tqg6  
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提示要求付款to present for payment Uan,H1a  
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见票即付持票人payable to bearer Ivsb<qzG  

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支付指定人payable to order GQx9u^>  
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已过期||无效out of date||stale ,d|vP)SS  
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请给出票人R/D||refer to drawer kM!V.e[g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Jf)3< ~G  
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文字与数字不一致words and figures differ <*
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支票 U<47WfcW  
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时间已过account closed A62<]R)n  
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更改处应加盖印章alterations require initials MdC<4^|  
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时间已过effects not cleared Rg* J}  
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停止付款payment stopped iePf ]O*  
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支票毁损cheque mutilated `.=sTp2rbc  
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汇款||寄钱to remit||to send money gUVn;_  
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寄票供取款||支票支付to send a cheque for payment e *]r  
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寄款人a remitter [B^G-  
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收款人a remittee 8]< f$3.  
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国外汇票foreign Bill &mE?y%  
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国内汇票inland Bill ~`eHHg X  
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跟单汇票documentary bill P<;7j?  
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空头汇票accommodation bill Zk? =  
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原始汇票original bill uDayBaR  
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改写||换新票据renewed bill qv+R:YYOq  
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即期汇票sight bill||bill on demand H:S,\D?%2x  
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…days after date||…days after date…日后付款 3Wx,oq;4-  
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…months after date||…months after date…月后付款 >a>fb|r
 
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见票后…日付款…days after sight||…days sight OXhAha`R  
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见票后…月付款…months after sight||…months sight g+[kde;(^  
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同组票据set of bills cT'w=  
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单张汇票sola of exchange||sole of exchange >Da~Q WW|  
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远期汇票usance bill||bill at usance \54}T4R  
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长期汇票long bill Cmd329AH  
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短期汇票short bill lZ+!H=`  
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逾期汇票overdue bill e<=;i" |  
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宽限日期days of grace x8N|($1  
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电汇telegraphic transfer （T.T） xHkxc}h  
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邮汇postal order||postal note （Am.）||post office order||money order 4\2V9F{s  
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本票promissory note （P/N） 
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押汇负责书||押汇保证书letter of hypothecation v%91k  
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副保||抵押品||付属担保物collateral security ;u-4KK  
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担保书trust receipt||letter of indemnity 3#GqmhqKDk  
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承兑||认付acceptance >mm'-P  
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单张承兑general acceptance .ER98  
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有条件承兑qualified acceptance =!0I_L/  

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附条件认付conditional acceptance T@48qg  
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部分认付partial acceptance   ]((i?{jb(