[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。   #wvGS%
 
会计报表statement of account ?;5/"/i  
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往来帐目account current + >:}  
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现在往来帐||存款额current accout F/tRyq`D  
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销货帐account sales J &=5h .G$  
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共同计算帐项joint account `2V{]F  
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未决帐项outstanding account )ytP$,r![S  
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贷方帐项credit account||creditor account #%OS=.V  
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借方帐项debit account||debtor account ;r]! qv:  
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应付帐||应付未付帐account payable c1*^ \  
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应收帐||应收未收帐account receivable !@ AnwV]  
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新交易||新帐new account QT1oUP#*  
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未决帐||老帐old account 'q8:1i9\[  
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现金帐cash account ^fS_h`B  
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流水帐running account >7W8_6sC<  
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暂记帐||未定帐suspense account nnd-d+$  
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过期帐||延滞帐overdue account||pastdue account }Q,BI*}*  
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杂项帐户sundry account 8}Maj  
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详细帐单||明细表detail account de"+ABR  

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呆帐bad account a)/ }T  
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会计项目title of account 0IbR>zFg.  
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会计薄||帐薄account-book XO/JnJ^B  
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营业报告书||损益计算表account of budiness||business report }_?FmuU  
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借贷细帐||交验帐account rendered gJ5|P .  
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明细帐account stated H3BMN}K~  
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与…银行开立一户头to open an account with D{, b|4  
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与…银行建立交易to keep account with _R|8_#yM  
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继续记帐to keep account xz vbjS W  
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与…有交易to have an account with c_.4~>qw  
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作成会计帐||有往来帐项to make out an account with .s>PDzM$  
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清算||清理债务to make up an account CB%O8d #  
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清洁帐目||与…停止交易to close ones account with p#fV|2'  
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结帐to close an account *lws7R  
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清理未付款to ask an account||to demand an account KZt4 dr  
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结清差额to balance the account with "yc_*R(pU  
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清算to settle an account||to liquidate an account||to square an account M?zwXmTVW0  
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审查帐目||监查帐目to audit an account &KZr`"cT#  
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检查帐目to examine an account &^!vi2$5}  
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转入A的帐户to charge the amount to As account xxC2F:Q?U  
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以计帐方式付款to pay on account gx)!0n;  
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代理某人||为某人on ones account||on account of one (lBwkQNQGd  
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为自己计算||独立帐目on ones own account :CJ]^v  
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由某人收益并负风险on ones account and risk||for ones account and risk  UX& ?^]  
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由某人负担for ones account||for account of one 3HP o*~"]  
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按某人指示||列入某人帐户by order and for account of one HMymoh$Q  
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列入5月份帐目for May account ;Iu}Q-b*  
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编入某中帐项下to pass to the account of||to place to the account of wgb e7-{  
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寄出清算书to send in an account||to send in render an account 3+j!{tJ z2  
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支票薄cheque book =I}8-AS~V  
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支票陈票人cheque drawer pSvqG
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持票人cheque holder };z[x2l^  
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不记名支票cheque to bearer||bearer cheque  !X5~!b^*  
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记名支票||认人支票cheque to order ,o3{?o]s  
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到期支票antedated cheque U;l!.mze  
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未到期支票postdated cheque B`Q~p92  
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保付支票certified cheque Dp5hr8bT  
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未获兑现支票，退票returned cheque <)vjoRv  
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横线支票crossed cheque /n 9yv  
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普通横线general crossing XpFoSW#K  
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特别横线special crossing ww_gG5Fc$  
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空白支票blank cheque j"8f,er  
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失效支票，过期支票stale cheque x"n!nT%Z  
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普通支票open cheque *@XJ7G[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rj.]M6#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /_N*6a
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque S(K}.C1x  
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保证兑现to certify a cheque l17sJ!I  
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填写支票数额to fill up a cheque B,@<60u  
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支票上划线to cross a cheque 7O_@ b$Q  
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开发支票to make out a cheque >S3,_@C  
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签发支票，开立支票to draw a cheque||to issue a cheque u?OyvvpH  
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透支支票to overdraw a cheque *,/ADtL  
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背书支票to endorse a cheque $ekB+ t:cj  
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请付票款||清付票款to pay a cheque||to honour a cheque 6Un61s  
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支票退票to dishonour a cheque C'HW`rh.^  
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拒付支票to refuse a cheque ~16QdwK  
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拒付支票to stop payment of a cheque >^cP]gGY  
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提示要求付款to present for payment +*dG'U6  
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见票即付持票人payable to bearer YC
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支付指定人payable to order OnNWci|7  
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已过期||无效out of date||stale 8p4J7 -  
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请给出票人R/D||refer to drawer C- Aiv@@<=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .
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文字与数字不一致words and figures differ M2K{{pGJ[&  
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支票 s@USJ4#  
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时间已过account closed wul$lJ?tE  
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更改处应加盖印章alterations require initials ]V|rOtxb  
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时间已过effects not cleared v"nN[_T  
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停止付款payment stopped PUt\^ ke  
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支票毁损cheque mutilated 1 u?h4wC  
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汇款||寄钱to remit||to send money t)#8r,9c  
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寄票供取款||支票支付to send a cheque for payment g YeKeW3)  
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寄款人a remitter eUBf-xA  
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收款人a remittee 6Zr_W#SE  
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国外汇票foreign Bill R Ihu9W  
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国内汇票inland Bill {Ad4H[]|]  
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跟单汇票documentary bill Hw0S/ytY  
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空头汇票accommodation bill tTjadnX  
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原始汇票original bill HbOLf  
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改写||换新票据renewed bill :P2{^0$  
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即期汇票sight bill||bill on demand ?\Bm>p%+  
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…days after date||…days after date…日后付款 GhJ<L3  
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…months after date||…months after date…月后付款 +g9CklJ  
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见票后…日付款…days after sight||…days sight V}Ok>6(~  
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见票后…月付款…months after sight||…months sight Qi=pP/Y  
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同组票据set of bills g1H$wU3eu  
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单张汇票sola of exchange||sole of exchange )KdEl9o  
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远期汇票usance bill||bill at usance a5k![sw\  
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长期汇票long bill 9 d f GV!Z  
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短期汇票short bill 'QdDXw5o  
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逾期汇票overdue bill hnnVp_<]  
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宽限日期days of grace /tG[pg{[  
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电汇telegraphic transfer （T.T） [gIvB<Uv  
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邮汇postal order||postal note （Am.）||post office order||money order 5hl!zA?
 
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本票promissory note （P/N） Ly-}HW(  
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押汇负责书||押汇保证书letter of hypothecation FL[,?RU?2  
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副保||抵押品||付属担保物collateral security aeE~[m  
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担保书trust receipt||letter of indemnity 6SF29[&  
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承兑||认付acceptance Y?V.O  
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单张承兑general acceptance r8Z.}<j  
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有条件承兑qualified acceptance :{ Lihe~\  
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附条件认付conditional acceptance fuT Bh6 w&  
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部分认付partial acceptance   32p9(HQ