[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。   g[H7.  
会计报表statement of account u@|GQXC  
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往来帐目account current ,"j|0Q  
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现在往来帐||存款额current accout Q CfA3*  
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销货帐account sales {T:2+iS9:  
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共同计算帐项joint account P}?
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未决帐项outstanding account I"T _<  
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贷方帐项credit account||creditor account !u\X,.h  
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借方帐项debit account||debtor account s|EP/=9i  
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应付帐||应付未付帐account payable z4{|?0=C  
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应收帐||应收未收帐account receivable 9O@eJ$  
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新交易||新帐new account 70|Cn(p_  
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未决帐||老帐old account eCk}B$ 2  
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现金帐cash account <K4'|HU/  
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流水帐running account 0QEVL6gw  
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暂记帐||未定帐suspense account =wI,H@  
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过期帐||延滞帐overdue account||pastdue account kQ{pFFO  
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杂项帐户sundry account m:Z=: -x  
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详细帐单||明细表detail account JBi<TDm/  
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呆帐bad account 0I~xD9l9  
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会计项目title of account ~i6tc d  
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会计薄||帐薄account-book q=UKL`;C}U  
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营业报告书||损益计算表account of budiness||business report 8Ay#6o  
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借贷细帐||交验帐account rendered ##1[/D(  
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明细帐account stated kJHUaXM  
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与…银行开立一户头to open an account with r?[PIf  
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与…银行建立交易to keep account with :}e*3={4  
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继续记帐to keep account YDC[s ^d5  
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与…有交易to have an account with L?4c8!Q  
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作成会计帐||有往来帐项to make out an account with {cq; SH
 
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清算||清理债务to make up an account <;phc~0+  
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清洁帐目||与…停止交易to close ones account with r >u0Y  
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结帐to close an account o/2\8   
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清理未付款to ask an account||to demand an account 9 qqy(H  
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结清差额to balance the account with ofj7$se  
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清算to settle an account||to liquidate an account||to square an account \ 02j~r`o  
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审查帐目||监查帐目to audit an account Ajs<a(,6  
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检查帐目to examine an account $/Zsy6q:  
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转入A的帐户to charge the amount to As account 2:&8FdU  
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以计帐方式付款to pay on account v}+axu/?  
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代理某人||为某人on ones account||on account of one Y^2`)':  
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为自己计算||独立帐目on ones own account Q`,D#V${D  
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由某人收益并负风险on ones account and risk||for ones account and risk ;6e#W!  
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由某人负担for ones account||for account of one J ihI1C  
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按某人指示||列入某人帐户by order and for account of one L<1"u.3Z`}  
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列入5月份帐目for May account Q7N4@w;e  

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编入某中帐项下to pass to the account of||to place to the account of "SNsO f  
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寄出清算书to send in an account||to send in render an account wTf0O@``6H  
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支票薄cheque book bL)g+<:F  
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支票陈票人cheque drawer +y6|Nq  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque AU^Wy|i5Q  
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记名支票||认人支票cheque to order bj
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到期支票antedated cheque nd3]&occ  
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未到期支票postdated cheque 'x+0 yd  
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保付支票certified cheque X-:Ni_O\ty  
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未获兑现支票，退票returned cheque z6Su`  
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横线支票crossed cheque :Jhx4/10  
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普通横线general crossing B susXW$  
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特别横线special crossing _j%Rm:m;<  
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空白支票blank cheque YLSG 5vF+  
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失效支票，过期支票stale cheque 'kH#QO\(e"  
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普通支票open cheque }) mez[UmZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yt!K|g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges tCc}}2bC&  
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支票换现金||兑现to cash a cheque B5I(ai7<M  
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清理票款to clear a cheque ~gBqkZ# y?  
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保证兑现to certify a cheque YmF`7W  
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填写支票数额to fill up a cheque |ZZ3Qr+%S  
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支票上划线to cross a cheque 6?,r d  
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开发支票to make out a cheque O$&p<~  
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签发支票，开立支票to draw a cheque||to issue a cheque {?m',sG;&  
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透支支票to overdraw a cheque el[6E0!@  
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背书支票to endorse a cheque MT&i5!Z  
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请付票款||清付票款to pay a cheque||to honour a cheque RKBtw Zx>f  
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支票退票to dishonour a cheque 6'Lij&,f?{  
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拒付支票to refuse a cheque 3F4I{L  
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拒付支票to stop payment of a cheque s\ ~r 8  
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提示要求付款to present for payment +q=/}|  
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见票即付持票人payable to bearer K}wUM^  
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支付指定人payable to order N}^\$
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已过期||无效out of date||stale N2x\O~7  
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请给出票人R/D||refer to drawer mT)iN`$Y@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Bh@j6fv  
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文字与数字不一致words and figures differ !qy/'v4  
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支票 %pV/(/Q  
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时间已过account closed )TV'eq  
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更改处应加盖印章alterations require initials Rb\\6BU0  
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时间已过effects not cleared jYuH zf  
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停止付款payment stopped &s\w: 9In  
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支票毁损cheque mutilated 6x6PP}IX  
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汇款||寄钱to remit||to send money n|3ENN  
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寄票供取款||支票支付to send a cheque for payment F}.<x5I-;h  
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寄款人a remitter oJ>]=^?k  
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收款人a remittee 7k{C'\m  
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国外汇票foreign Bill  WOG=Uy$  
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国内汇票inland Bill +A3@{2  
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跟单汇票documentary bill nB WVG  
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空头汇票accommodation bill yk,o
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原始汇票original bill :4;ZO~eq!  
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改写||换新票据renewed bill nK)U.SZ  
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即期汇票sight bill||bill on demand Q &<:W4N*  
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…days after date||…days after date…日后付款 =c"`>Vi@d  
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…months after date||…months after date…月后付款 ?|s1Cuc  
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见票后…日付款…days after sight||…days sight /GD4GWv :  
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见票后…月付款…months after sight||…months sight s`B ]+  
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同组票据set of bills R @N I  

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单张汇票sola of exchange||sole of exchange ;}"_hLX  
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远期汇票usance bill||bill at usance ?5_~Kn%2  
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长期汇票long bill KHV5V3q4  
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短期汇票short bill ,7&`V=C  
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逾期汇票overdue bill `?r]OVe{y  
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宽限日期days of grace qkVGa%^  
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电汇telegraphic transfer （T.T） &/R`\(
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邮汇postal order||postal note （Am.）||post office order||money order r!:W-Y%&#  
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本票promissory note （P/N） QFt7 L  
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押汇负责书||押汇保证书letter of hypothecation acr@erk  
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副保||抵押品||付属担保物collateral security GPlAQk   
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担保书trust receipt||letter of indemnity /^ *GoB  
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承兑||认付acceptance =5=D)x~  
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单张承兑general acceptance 9 4C)63V  
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有条件承兑qualified acceptance y\0<f `v6  
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附条件认付conditional acceptance \bAsn89O  
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部分认付partial acceptance   rx`G*k{X