[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。   I;GbS`  
会计报表statement of account 5h7M3s  
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往来帐目account current ?&_u$Nn  
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现在往来帐||存款额current accout /^rJ`M[;  
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销货帐account sales a%XF"
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共同计算帐项joint account F9Co m}  
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未决帐项outstanding account kK%@cIXS3  
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贷方帐项credit account||creditor account U%V4@iz~\m  
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借方帐项debit account||debtor account .  ytxe!O  
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应付帐||应付未付帐account payable BG^)?_69  
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应收帐||应收未收帐account receivable D $&6 8  
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新交易||新帐new account 7Sl"q=>  
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未决帐||老帐old account s)~Wcp'+M:  
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现金帐cash account "?S>}G\  
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流水帐running account t*wV<b  
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暂记帐||未定帐suspense account ffG1QvC|M  
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过期帐||延滞帐overdue account||pastdue account |\T!,~  
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杂项帐户sundry account p+}eP|N  
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详细帐单||明细表detail account I<!,_$:  
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呆帐bad account q8H9au&/  
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会计项目title of account "O<TNSbrC  
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会计薄||帐薄account-book @vPGkM#oW  
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营业报告书||损益计算表account of budiness||business report &2 4>9  
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借贷细帐||交验帐account rendered  dF'oZQz  
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明细帐account stated %:Y'+!bX  
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与…银行开立一户头to open an account with <zp|i#~  
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与…银行建立交易to keep account with Rip[  
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继续记帐to keep account :PP!v
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与…有交易to have an account with pF7S("#R
 
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作成会计帐||有往来帐项to make out an account with 6mC% zXR5  
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清算||清理债务to make up an account \g:Bg%43h  

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清洁帐目||与…停止交易to close ones account with !\|L(Paf  
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结帐to close an account zwdi$rM5  
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清理未付款to ask an account||to demand an account ,{s
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结清差额to balance the account with ~4u[\&Sh  
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清算to settle an account||to liquidate an account||to square an account qm|T<zsDY#  
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审查帐目||监查帐目to audit an account !T1)tGrH  
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检查帐目to examine an account }y
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转入A的帐户to charge the amount to As account h
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以计帐方式付款to pay on account "78BApjWT6  
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代理某人||为某人on ones account||on account of one aDVBi: _  
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为自己计算||独立帐目on ones own account =Vi>?fWpn=  
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由某人收益并负风险on ones account and risk||for ones account and risk ^HI}bS1+|  
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由某人负担for ones account||for account of one -`}
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按某人指示||列入某人帐户by order and for account of one ~6O<5@k  
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列入5月份帐目for May account ` =VN\W^&  
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编入某中帐项下to pass to the account of||to place to the account of 9ld'SB:#  
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寄出清算书to send in an account||to send in render an account M3/_E7Qoj  
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支票薄cheque book CiTjRJ-ZW)  
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支票陈票人cheque drawer p:CpY'KV_  
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持票人cheque holder Gtpl5gQH  
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不记名支票cheque to bearer||bearer cheque Ht!]%  
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记名支票||认人支票cheque to order f hS4Gb_  
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到期支票antedated cheque 8s#2Zv  
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未到期支票postdated cheque ^CWxYDG*  
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保付支票certified cheque eQQ*ZNG  
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未获兑现支票，退票returned cheque 2J5RZg9jL  
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横线支票crossed cheque 8) 1+j>OQ  
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普通横线general crossing =@EX!]=x  
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特别横线special crossing N,M[Opm  
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空白支票blank cheque ?ot7_vl  
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失效支票，过期支票stale cheque pX~X{JTaL)  
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普通支票open cheque 48 n5Y~YS  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B{ptP4As-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `: R7jf  
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支票换现金||兑现to cash a cheque 44p?x8(z*  
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清理票款to clear a cheque +8#hi5e  
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保证兑现to certify a cheque F T$Z8  
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填写支票数额to fill up a cheque p}:"@6
  
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支票上划线to cross a cheque %c" t`  
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开发支票to make out a cheque r-aCa/4y!  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque |iLf;8_:  
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背书支票to endorse a cheque %%h0 H[5*  
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请付票款||清付票款to pay a cheque||to honour a cheque hqwDlapTt  
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支票退票to dishonour a cheque EWNm }C9  
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拒付支票to refuse a cheque *Al`QEW
  
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拒付支票to stop payment of a cheque S # 6:!  
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提示要求付款to present for payment u|EHe"V"  
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见票即付持票人payable to bearer ]rMHO  
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支付指定人payable to order cOrFe;8-.  
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已过期||无效out of date||stale m#a1N  
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请给出票人R/D||refer to drawer L/*K4xQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6)j /"9oY  
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文字与数字不一致words and figures differ u81@vEK:_  
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支票 (!"&c* <  
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时间已过account closed +V;@)-   
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更改处应加盖印章alterations require initials r";;Fk#5  
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时间已过effects not cleared %Gc)
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停止付款payment stopped W+`T:Mgh  
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支票毁损cheque mutilated 6 O| rI>D  
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汇款||寄钱to remit||to send money 4"d'iY  
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寄票供取款||支票支付to send a cheque for payment 7;3;8Q FX  
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寄款人a remitter $b`~KMO  
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收款人a remittee -n~%v0D8c  
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国外汇票foreign Bill 6S&OE k  
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国内汇票inland Bill 0;Z] vl/|  
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跟单汇票documentary bill gtRVXgI  
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空头汇票accommodation bill
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原始汇票original bill MoC@n+Q+@  
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改写||换新票据renewed bill 1HBWOV7z.?  
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即期汇票sight bill||bill on demand a3c43!J?M  
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…days after date||…days after date…日后付款 r:--DKt  
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…months after date||…months after date…月后付款 r;@"s g  
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见票后…日付款…days after sight||…days sight OPJ(ub  
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见票后…月付款…months after sight||…months sight BE)&.}l  
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同组票据set of bills to(lE2`.da  
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单张汇票sola of exchange||sole of exchange Q& S 7_  
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远期汇票usance bill||bill at usance (g0U v.*  
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长期汇票long bill EAV6qW\r5]  
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短期汇票short bill &Xh=bM'/%m  
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逾期汇票overdue bill 't+'rG6x  
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宽限日期days of grace >OKc\m2%Q  
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电汇telegraphic transfer （T.T） V$bq|r  
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邮汇postal order||postal note （Am.）||post office order||money order 0Ok[`r`  
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本票promissory note （P/N） (5kL6d2  
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押汇负责书||押汇保证书letter of hypothecation `KUL4) g~  
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副保||抵押品||付属担保物collateral security Tsocc5gWZ*  
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担保书trust receipt||letter of indemnity 0%qM`KZC  
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承兑||认付acceptance 'y7<!uo?  
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单张承兑general acceptance }[OEtd{  
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有条件承兑qualified acceptance `+(4t4@ew  
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附条件认付conditional acceptance u?KG%  
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部分认付partial acceptance   }D Q[C&