[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。   eMm~7\ R  
会计报表statement of account M::IE
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往来帐目account current T956L'.+G  
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现在往来帐||存款额current accout Z1V'NJI+  
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销货帐account sales |jaY[_.@  
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共同计算帐项joint account d-N"mI-  
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未决帐项outstanding account /o1)ZC$  
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贷方帐项credit account||creditor account DCt:EhC  
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借方帐项debit account||debtor account ;&^"q{m  
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应付帐||应付未付帐account payable A%m`LKV~@  
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应收帐||应收未收帐account receivable dzv,)X  
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新交易||新帐new account ot+~|Dl  
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未决帐||老帐old account {kRC!}  
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现金帐cash account *T2&$W|_a  
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流水帐running account O Ytus7q<  
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暂记帐||未定帐suspense account P
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过期帐||延滞帐overdue account||pastdue account GN;XB b]w  
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杂项帐户sundry account z57papo  
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详细帐单||明细表detail account T\s#-f[x  
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呆帐bad account x7
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会计项目title of account r~2@#gTbl  
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会计薄||帐薄account-book nN\XVGP,t  
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营业报告书||损益计算表account of budiness||business report # %y{mn  
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借贷细帐||交验帐account rendered BrcXn@tl  
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明细帐account stated 9qy 9  
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与…银行开立一户头to open an account with p2vUt  
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与…银行建立交易to keep account with 4H?Ma|,  
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继续记帐to keep account 0i`Zy!  
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与…有交易to have an account with [:S F(*}  
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作成会计帐||有往来帐项to make out an account with '|?r&-5 h  
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清算||清理债务to make up an account 1AV1W_"  
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清洁帐目||与…停止交易to close ones account with }jgAV  
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结帐to close an account Q^w]Nj(e_  
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清理未付款to ask an account||to demand an account c6)zx b  
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结清差额to balance the account with ^v|!(h\ZC  
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清算to settle an account||to liquidate an account||to square an account vJUB;hD  
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审查帐目||监查帐目to audit an account )ixE  
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检查帐目to examine an account RR=l&u
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转入A的帐户to charge the amount to As account  N&.p\T&t  
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以计帐方式付款to pay on account e5KF~0`  
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代理某人||为某人on ones account||on account of one >WX'oP(<  
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为自己计算||独立帐目on ones own account /WVMT]T6^,  
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由某人收益并负风险on ones account and risk||for ones account and risk S:QEHd_C  
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由某人负担for ones account||for account of one (5&"Y?#o,  
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按某人指示||列入某人帐户by order and for account of one ~O$]y5  
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列入5月份帐目for May account 8w'8n  
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编入某中帐项下to pass to the account of||to place to the account of |\t_I~de  
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寄出清算书to send in an account||to send in render an account  P
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支票薄cheque book nE84W$\  
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支票陈票人cheque drawer W+X zU"l  
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持票人cheque holder /([aD~.  
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不记名支票cheque to bearer||bearer cheque 9HP--Z=  
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记名支票||认人支票cheque to order Wwz{98,K  
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到期支票antedated cheque *#_jTwQe  
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未到期支票postdated cheque =Sq7U^(>  
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保付支票certified cheque AXCJFqk;  
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未获兑现支票，退票returned cheque 'Vd>"ti  
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横线支票crossed cheque 92i#It}-/  
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普通横线general crossing fu/c)D6u*m  
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特别横线special crossing X {$gdz8S9  
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空白支票blank cheque };*5+XY^  
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失效支票，过期支票stale cheque ;p/@tr9  
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普通支票open cheque 8HzEH-J   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mXr)lA  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges iG;6e
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支票换现金||兑现to cash a cheque (<ejJPWT  
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清理票款to clear a cheque A1|:$tED+2  
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保证兑现to certify a cheque &(K* TB|Om  
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填写支票数额to fill up a cheque K= 69z  
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支票上划线to cross a cheque a7+BAma<  

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开发支票to make out a cheque cv^^NgQ  
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签发支票，开立支票to draw a cheque||to issue a cheque ^xq%P2s0  
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透支支票to overdraw a cheque "^u|vCqw  
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背书支票to endorse a cheque  ~d }-  
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请付票款||清付票款to pay a cheque||to honour a cheque >%7iL#3%  
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支票退票to dishonour a cheque g
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拒付支票to refuse a cheque Q<"zpwHR  
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拒付支票to stop payment of a cheque fx9c1h9s  
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提示要求付款to present for payment nkvzv  
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见票即付持票人payable to bearer '*2 2j ]  
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支付指定人payable to order Lx2
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已过期||无效out of date||stale iX~V(~v  
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请给出票人R/D||refer to drawer TC ^EyjD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E_-CsL%  
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文字与数字不一致words and figures differ c^I_~OwaE  
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支票 Zs)HzOP)9  
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时间已过account closed a&|aK+^8;  
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更改处应加盖印章alterations require initials oT.g@kf=H  
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时间已过effects not cleared Ql!$e
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停止付款payment stopped F b VtyQz  
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支票毁损cheque mutilated z`5d,M  
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汇款||寄钱to remit||to send money &p`RK D  
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寄票供取款||支票支付to send a cheque for payment /c8F]fkZ=  
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寄款人a remitter 8ZE{GX.m2c  
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收款人a remittee k7W7S`H  
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国外汇票foreign Bill u+~
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国内汇票inland Bill -tlRe12
 
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跟单汇票documentary bill ^?VYE26  
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空头汇票accommodation bill ! jm>  
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原始汇票original bill hS/oOeG<Y  
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改写||换新票据renewed bill g@BQ!}_#5  
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即期汇票sight bill||bill on demand |[7xTD  
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…days after date||…days after date…日后付款 Z?kLAhy!  
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…months after date||…months after date…月后付款 ],YIEOx6  
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见票后…日付款…days after sight||…days sight 2>Bx/QF@<  
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见票后…月付款…months after sight||…months sight %]S~PKx  
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同组票据set of bills 8.3888  
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单张汇票sola of exchange||sole of exchange x2(!r3a  
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远期汇票usance bill||bill at usance ?&W1lYY  
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长期汇票long bill P#H|at  
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短期汇票short bill Xo]QV.n  
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逾期汇票overdue bill k$1ya7-@  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） *<?or"P  
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邮汇postal order||postal note （Am.）||post office order||money order ZS[(r-)$F  
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本票promissory note （P/N） 9fp@d  
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押汇负责书||押汇保证书letter of hypothecation `|@#~  
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副保||抵押品||付属担保物collateral security VbR/k,Co  
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担保书trust receipt||letter of indemnity Khd"  
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承兑||认付acceptance nk.m Gny  
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单张承兑general acceptance pE.f}  
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有条件承兑qualified acceptance 7d&_5Tj:  
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附条件认付conditional acceptance )X*?M?~\  
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部分认付partial acceptance   VxD_:USIF