[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。   (#If1[L  
会计报表statement of account oXdel Ju?  
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往来帐目account current w763zi{  
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现在往来帐||存款额current accout Jr] gEBX  
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销货帐account sales @y5=J`@=  
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共同计算帐项joint account l~D\;F  
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未决帐项outstanding account ws[/  
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贷方帐项credit account||creditor account 2T?TM! \Q  
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借方帐项debit account||debtor account '60//"9>k/  
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应付帐||应付未付帐account payable \7 Gz\=\LR  
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应收帐||应收未收帐account receivable N
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新交易||新帐new account lE'wfUb  
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未决帐||老帐old account (A4&k{C_  
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现金帐cash account G "brT5:  
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流水帐running account OaaH$B  
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暂记帐||未定帐suspense account p[qg&VKB  
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过期帐||延滞帐overdue account||pastdue account ch })ivFP[  
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杂项帐户sundry account jQ$BPEG&X  
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详细帐单||明细表detail account fM^<+o@  
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呆帐bad account '[f
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会计项目title of account T4GW1NP  
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会计薄||帐薄account-book 6N3@!xtpi  
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营业报告书||损益计算表account of budiness||business report SdI1}&  
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借贷细帐||交验帐account rendered aU(tu2  
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明细帐account stated _6rKC*Pe1  
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与…银行开立一户头to open an account with (\vXA4Oa,  
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与…银行建立交易to keep account with Eem g  
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继续记帐to keep account gZ`DT  
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与…有交易to have an account with  ?Ib}  
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作成会计帐||有往来帐项to make out an account with Fu##'#  
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清算||清理债务to make up an account bNs[O22  
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清洁帐目||与…停止交易to close ones account with 0jTMZ<&zZ  
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结帐to close an account a_%>CD${t  
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清理未付款to ask an account||to demand an account O
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结清差额to balance the account with 0BDS_Rx  
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清算to settle an account||to liquidate an account||to square an account }4KW@L[g  
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审查帐目||监查帐目to audit an account . s-5N\  
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检查帐目to examine an account 5Pqt_ZWy  
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转入A的帐户to charge the amount to As account g]4yAV<2  
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以计帐方式付款to pay on account ==`Pb  
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代理某人||为某人on ones account||on account of one wt\ m+!u`  
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为自己计算||独立帐目on ones own account P eHW[\)  
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由某人收益并负风险on ones account and risk||for ones account and risk SdSg
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由某人负担for ones account||for account of one OQ,}/  
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按某人指示||列入某人帐户by order and for account of one FvAbh]/4  
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列入5月份帐目for May account VZTmzIk.Y  
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编入某中帐项下to pass to the account of||to place to the account of {x9j_/ R  
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寄出清算书to send in an account||to send in render an account a^(2q{*  
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支票薄cheque book }'v{dK  
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支票陈票人cheque drawer :Jm!=U%'Z  
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持票人cheque holder vUqe.?5  
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不记名支票cheque to bearer||bearer cheque =,O/,2)  
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记名支票||认人支票cheque to order d3og?{i<}&  
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到期支票antedated cheque h,]tQ#!s8  
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未到期支票postdated cheque DQ%`v=  

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保付支票certified cheque dJloH)uJZ>  
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未获兑现支票，退票returned cheque C?8PT/  
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横线支票crossed cheque BO[+E'2  
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普通横线general crossing Um/CR!
 
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特别横线special crossing 1aBD^^Y  
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空白支票blank cheque ${wU+E*  
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失效支票，过期支票stale cheque {k kAqJ  
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普通支票open cheque /TzNdIv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount r3n=<l!Jr  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 98X!
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支票换现金||兑现to cash a cheque K%98;e9  
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清理票款to clear a cheque 3?!G-  
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保证兑现to certify a cheque sjkWz2]S  
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填写支票数额to fill up a cheque mgmWDtxN  
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支票上划线to cross a cheque ~5lKL5w  
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开发支票to make out a cheque *ah>-}-  
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签发支票，开立支票to draw a cheque||to issue a cheque ^+(A&PyP?  
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透支支票to overdraw a cheque ;cM8EU^.  
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背书支票to endorse a cheque hgTM5*fD}  
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请付票款||清付票款to pay a cheque||to honour a cheque }*fW!(*  
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支票退票to dishonour a cheque pFpQ\xc9$  
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拒付支票to refuse a cheque DFt=%aV[  
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拒付支票to stop payment of a cheque ?z\q Mu  
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提示要求付款to present for payment (PCimT=5  
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见票即付持票人payable to bearer KKx&UKjV  
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支付指定人payable to order 1kB'sc3N
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已过期||无效out of date||stale B-y0;0  
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请给出票人R/D||refer to drawer P.
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f"5lOzj`C  
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文字与数字不一致words and figures differ OCbQB5k3  
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支票 >\6jb&,%O  
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时间已过account closed O+(. 29  
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更改处应加盖印章alterations require initials ])Q9=?Sd}  
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时间已过effects not cleared s]nGpA[!  
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停止付款payment stopped  ?;ALF  
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支票毁损cheque mutilated #GDh/t2@  
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汇款||寄钱to remit||to send money (( RpT0rP\  
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寄票供取款||支票支付to send a cheque for payment O
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寄款人a remitter @ 2%.>0s.  
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收款人a remittee $X.'W\o|  
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国外汇票foreign Bill /\3XARt  
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国内汇票inland Bill VxPTh\O*[  
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跟单汇票documentary bill -?%{A%'  
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空头汇票accommodation bill _,K>u6N&  
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原始汇票original bill P :7l#/x_  
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改写||换新票据renewed bill y?R <g^A  
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即期汇票sight bill||bill on demand ++p& x{  
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…days after date||…days after date…日后付款 d@>k\6%j  
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…months after date||…months after date…月后付款 z7l;|T  
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见票后…日付款…days after sight||…days sight 1^H< +0  
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见票后…月付款…months after sight||…months sight x_H7=\pX
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同组票据set of bills Kn9=a-b?,  
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单张汇票sola of exchange||sole of exchange : PjUl  
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远期汇票usance bill||bill at usance [q+39  
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长期汇票long bill {ZIFj.2  
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短期汇票short bill wM&x8 <  
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逾期汇票overdue bill b%~3+c  
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宽限日期days of grace [t=+$pf(-  
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电汇telegraphic transfer （T.T） {8p?we3l1  
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邮汇postal order||postal note （Am.）||post office order||money order 4y}a,  
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本票promissory note （P/N） 3LnyQ  
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押汇负责书||押汇保证书letter of hypothecation 3bL2fsn5  
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副保||抵押品||付属担保物collateral security 9v3N
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担保书trust receipt||letter of indemnity q9z!g/,d/  
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承兑||认付acceptance ' g!_Flk  
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单张承兑general acceptance tJfN6  
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有条件承兑qualified acceptance 4~MUc!  
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附条件认付conditional acceptance 6C}Z1lZl  
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部分认付partial acceptance   j`M<M[C*4N