[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。   ,W
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会计报表statement of account }3mIj<I1;  
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往来帐目account current {wp"zaa  
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现在往来帐||存款额current accout  k@ZmI^  
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销货帐account sales :Keek-E`e=  
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共同计算帐项joint account $jkzm8{W  
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未决帐项outstanding account v(0I Q  
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贷方帐项credit account||creditor account rF^H\U:w  
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借方帐项debit account||debtor account iv!;gMco  
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应付帐||应付未付帐account payable *Uw"`l  
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应收帐||应收未收帐account receivable v)j3YhY  
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新交易||新帐new account (VM.]B<  
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未决帐||老帐old account 
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现金帐cash account kp-`_sDg  
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流水帐running account !lL~#l:F  
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暂记帐||未定帐suspense account 6T5\zInd  
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过期帐||延滞帐overdue account||pastdue account Hf+oG  
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杂项帐户sundry account GMY[Gd  
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详细帐单||明细表detail account IC6'>2'=T  
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呆帐bad account h05BZrE  
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会计项目title of account ~wu\j][2  
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会计薄||帐薄account-book ;3iWV"&_A  
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营业报告书||损益计算表account of budiness||business report ?weuq"*a  
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借贷细帐||交验帐account rendered RLO<5L  
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明细帐account stated PB# EU9  
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与…银行开立一户头to open an account with of'H]I Z  
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与…银行建立交易to keep account with -h21  
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继续记帐to keep account }7i}dyQv}  
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与…有交易to have an account with YVO~ 0bX:  
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作成会计帐||有往来帐项to make out an account with 'D?sRbJ=  
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清算||清理债务to make up an account BgwZZ<B  
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清洁帐目||与…停止交易to close ones account with [,qb) &_  
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结帐to close an account SFa^$w  
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清理未付款to ask an account||to demand an account 1;9 %L@  
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结清差额to balance the account with @0rwvyE=+3  
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清算to settle an account||to liquidate an account||to square an account _:9-x;0H2  
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审查帐目||监查帐目to audit an account O:G-I$F|  
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检查帐目to examine an account ic|>JX$G  
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转入A的帐户to charge the amount to As account ^<O:`c6_  
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以计帐方式付款to pay on account 3:WXrOl  
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代理某人||为某人on ones account||on account of one K.jm>]'z4;  
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为自己计算||独立帐目on ones own account 6~v|pA jY  
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由某人收益并负风险on ones account and risk||for ones account and risk }nJG<rY  
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由某人负担for ones account||for account of one 8o;9=.<<~u  
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按某人指示||列入某人帐户by order and for account of one h&4ufx6  
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列入5月份帐目for May account T!$7:% D  
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编入某中帐项下to pass to the account of||to place to the account of 5zJkPki  
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寄出清算书to send in an account||to send in render an account -oq!zi4:  
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支票薄cheque book .lu:S;JSnS  
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支票陈票人cheque drawer qG"|,bA  
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持票人cheque holder b3b 4'l   
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不记名支票cheque to bearer||bearer cheque  N>`+{  
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记名支票||认人支票cheque to order O%9Cq}*  
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到期支票antedated cheque n ! qm  
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未到期支票postdated cheque %9M; MK  
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保付支票certified cheque OdQ>h$ gZ  
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未获兑现支票，退票returned cheque qh$D;t1=  
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横线支票crossed cheque HKOJkbVZ2^  
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普通横线general crossing gEKJrAA  
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特别横线special crossing 2IjqTL  
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空白支票blank cheque GsDSJz  
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失效支票，过期支票stale cheque
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普通支票open cheque )>\Ne~%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount EXJ>Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?Fi-,4   
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支票换现金||兑现to cash a cheque =z=Guv
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清理票款to clear a cheque 3tr?-l[N\  
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保证兑现to certify a cheque &)bar.vw/  
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填写支票数额to fill up a cheque #Jm_~k  
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支票上划线to cross a cheque .Zwn{SMtu  
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开发支票to make out a cheque DG:=E/@  
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签发支票，开立支票to draw a cheque||to issue a cheque Zy!\=-dSm  
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透支支票to overdraw a cheque [{zekF~)@  
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背书支票to endorse a cheque *=sU+x&X  
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请付票款||清付票款to pay a cheque||to honour a cheque yqBu7E$X  
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支票退票to dishonour a cheque o3W5FHFAv  
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拒付支票to refuse a cheque ##n\9ipD  
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拒付支票to stop payment of a cheque  (&gCVf  
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提示要求付款to present for payment *1%g
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见票即付持票人payable to bearer Th

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支付指定人payable to order [Dt\E4  
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已过期||无效out of date||stale 2cDC6rul  
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请给出票人R/D||refer to drawer !uZ+r%  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q3[LnmH  
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文字与数字不一致words and figures differ 2KG j !w  
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支票 'l}3Iua6qk  
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时间已过account closed mA."*)8VNg  
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更改处应加盖印章alterations require initials <V,?!}V  
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时间已过effects not cleared i~,k2*o  
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停止付款payment stopped ;J]25j]]  
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支票毁损cheque mutilated $xT1 1 ^  
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汇款||寄钱to remit||to send money  A^ViDP  
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寄票供取款||支票支付to send a cheque for payment 1_uvoFLk  
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寄款人a remitter b0rX QMu  
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收款人a remittee iCP~
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国外汇票foreign Bill 'N\&<dT>  
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国内汇票inland Bill RNWX.g)b  
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跟单汇票documentary bill )*|(i]  
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空头汇票accommodation bill  \S4SI  
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原始汇票original bill `)Ky0&?  
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改写||换新票据renewed bill w5,Mb  
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即期汇票sight bill||bill on demand QJGKQ2^ n  
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…days after date||…days after date…日后付款 Am"(+>W21  
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…months after date||…months after date…月后付款 `yO'[2  
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见票后…日付款…days after sight||…days sight  ZDt?j   
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见票后…月付款…months after sight||…months sight !t#F/C  
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同组票据set of bills A7Po 3n%Q  
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单张汇票sola of exchange||sole of exchange 0#_'o ,  
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远期汇票usance bill||bill at usance O+q/4  
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长期汇票long bill Z<?OwAWz  
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短期汇票short bill g4p  
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逾期汇票overdue bill "Jq8?FoT  
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宽限日期days of grace s$ENFp7P  
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电汇telegraphic transfer （T.T） GzXUU@p  
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邮汇postal order||postal note （Am.）||post office order||money order JF&$t}
 
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本票promissory note （P/N）  xw^R@H  
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押汇负责书||押汇保证书letter of hypothecation 3~S'LxV  
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副保||抵押品||付属担保物collateral security $vC1 K5sLk  
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担保书trust receipt||letter of indemnity mMsTyM-f  
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承兑||认付acceptance J)P$2#  
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单张承兑general acceptance 5N%93{L  
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有条件承兑qualified acceptance !vG'J\*xc  
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附条件认付conditional acceptance -S3MH1TZ  
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部分认付partial acceptance   EwOV;>@T?