[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。   tF 7u-  
会计报表statement of account ld):Am}/o  
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往来帐目account current bj0<A  
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现在往来帐||存款额current accout b$_qG6)IJO  
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销货帐account sales UH;bg}=8  
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共同计算帐项joint account (Q ^=^s|  
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未决帐项outstanding account gB+CM? LKq  
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贷方帐项credit account||creditor account w@O)b-b|w  
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借方帐项debit account||debtor account n
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应付帐||应付未付帐account payable /L2n ~/  
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应收帐||应收未收帐account receivable gbh/`  
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新交易||新帐new account -e
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未决帐||老帐old account cIkA ~F  
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现金帐cash account mUR[;;l  
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流水帐running account @T.F/Pjhc  
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暂记帐||未定帐suspense account j.+,c#hFo
 
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过期帐||延滞帐overdue account||pastdue account /w2IL7}  
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杂项帐户sundry account /jq"r-S"  
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详细帐单||明细表detail account CPP9=CoR37  
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呆帐bad account HBk5p>&  
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会计项目title of account +l7Bu}_?  
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会计薄||帐薄account-book Th~pju  
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营业报告书||损益计算表account of budiness||business report CyB1`&G>  
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借贷细帐||交验帐account rendered 2fPMZ7Zd3  
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明细帐account stated o9v9 bL+X  
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与…银行开立一户头to open an account with h 'is#X 6:  
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与…银行建立交易to keep account with ,l\D@<F  
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继续记帐to keep account 2TaHWw<A  
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与…有交易to have an account with ZPY84)A_}  
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作成会计帐||有往来帐项to make out an account with %5(v'/dQ  
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清算||清理债务to make up an account Q@UY4gA'  
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清洁帐目||与…停止交易to close ones account with iWn7vv/t  
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结帐to close an account 5cl%>U  
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清理未付款to ask an account||to demand an account K+c>C j}H  
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结清差额to balance the account with /?QBMI  

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清算to settle an account||to liquidate an account||to square an account Aaix? |XN  
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审查帐目||监查帐目to audit an account rhvsd2z
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检查帐目to examine an account Y~M H  
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转入A的帐户to charge the amount to As account |4a#O8d  
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以计帐方式付款to pay on account _/!IjB:(70  
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代理某人||为某人on ones account||on account of one ?5 d3k%  
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为自己计算||独立帐目on ones own account #y VY!+A  
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由某人收益并负风险on ones account and risk||for ones account and risk u|D_"q~+6  
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由某人负担for ones account||for account of one aNCIh@m~  
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按某人指示||列入某人帐户by order and for account of one y85/qg)H^  
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列入5月份帐目for May account /wL}
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编入某中帐项下to pass to the account of||to place to the account of 9Qb_BNUo  
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寄出清算书to send in an account||to send in render an account &la;Vu"dp  
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支票薄cheque book aQaO.K2  
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支票陈票人cheque drawer *O|Z[>  
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持票人cheque holder 0t1WvW  
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不记名支票cheque to bearer||bearer cheque QOkPliX  
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记名支票||认人支票cheque to order ZUb6d*B  
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到期支票antedated cheque Cw`v\ 9  
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未到期支票postdated cheque G_g~-[O  
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保付支票certified cheque g6k@E,cI_  
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未获兑现支票，退票returned cheque RiF~-;v&  
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横线支票crossed cheque c.Pyt  
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普通横线general crossing P'GX- H  
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特别横线special crossing a5:Q%F<!  
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空白支票blank cheque 2:Q9gru  
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失效支票，过期支票stale cheque {e A4y~k  
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普通支票open cheque -kxNJ G
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount f@+[
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )V%xbDdS  
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支票换现金||兑现to cash a cheque G0Smss=K  
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清理票款to clear a cheque [ /w{,+U  
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保证兑现to certify a cheque sH(4.36+  
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填写支票数额to fill up a cheque T~7i:<E^  
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支票上划线to cross a cheque \%z#|oV#<  
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开发支票to make out a cheque *P_(hG&c  
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签发支票，开立支票to draw a cheque||to issue a cheque ~UX@%0%)N  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque ]l7) F-v  
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请付票款||清付票款to pay a cheque||to honour a cheque S.1\e"MfI  
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支票退票to dishonour a cheque Rd@34"O  
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拒付支票to refuse a cheque a~E@scD  
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拒付支票to stop payment of a cheque k=1([x  
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提示要求付款to present for payment a,g3/  
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见票即付持票人payable to bearer @v{lH&K:;  

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支付指定人payable to order QP/%+[E.  
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已过期||无效out of date||stale WeyH;P=  
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请给出票人R/D||refer to drawer ms9zp?M  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vC$Q4>m  
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文字与数字不一致words and figures differ 0-Z sV3I&  
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支票 i T* !3  
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时间已过account closed &G63ReW7 @  
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更改处应加盖印章alterations require initials ?naPti1GX  
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时间已过effects not cleared oh%kuO T[  
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停止付款payment stopped 7\.Ax  
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支票毁损cheque mutilated *7`N^e  
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汇款||寄钱to remit||to send money 6Mpbm fr  
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寄票供取款||支票支付to send a cheque for payment fX.V+.rj  
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寄款人a remitter .3;bUJ1  
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收款人a remittee %}z/_QZ  
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国外汇票foreign Bill )9,*s!)9  
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国内汇票inland Bill Kuh! b`9  
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跟单汇票documentary bill DSwF }  
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空头汇票accommodation bill h;vD"!gP  
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原始汇票original bill "?j|;p@!>  
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改写||换新票据renewed bill @4:cn  
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即期汇票sight bill||bill on demand #( nheL  
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…days after date||…days after date…日后付款 JxQwxey{  
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…months after date||…months after date…月后付款 aMTY{  
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见票后…日付款…days after sight||…days sight MW9B -x  
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见票后…月付款…months after sight||…months sight "sFdr
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同组票据set of bills hk ./
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单张汇票sola of exchange||sole of exchange z>j%-3_1  
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远期汇票usance bill||bill at usance zJ9ZqC]  
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长期汇票long bill S=aXmz<  
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短期汇票short bill nE-=7S L  
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逾期汇票overdue bill mKp
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宽限日期days of grace rvE!Q=y~  
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电汇telegraphic transfer （T.T） ^DZiz[X+|  
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邮汇postal order||postal note （Am.）||post office order||money order wuYo@DDU#  
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本票promissory note （P/N） F$ h/k^  
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押汇负责书||押汇保证书letter of hypothecation WZ&#O#(eO`  
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副保||抵押品||付属担保物collateral security n@mUQ6  
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担保书trust receipt||letter of indemnity T@Q<oNU  
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承兑||认付acceptance Y#t"..mc'  
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单张承兑general acceptance VR:b1XWX  
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有条件承兑qualified acceptance >y8Z{ALQ5  
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附条件认付conditional acceptance Y-{spTI  
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部分认付partial acceptance   87>Qw,r