[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。   IA;'5IF  
会计报表statement of account L)z `  
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往来帐目account current @OGHS}-\  
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现在往来帐||存款额current accout E;bv;RUio  
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销货帐account sales UGP,/[XI  
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共同计算帐项joint account He)!Ez\X  
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未决帐项outstanding account x~u"KU2B  
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贷方帐项credit account||creditor account JFu9_=%+  
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借方帐项debit account||debtor account A4daIhP (  
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应付帐||应付未付帐account payable LUzn7FZk  
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应收帐||应收未收帐account receivable +-:o+S`q~  
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新交易||新帐new account "i,ZG$S#E  
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未决帐||老帐old account >BZ,g!N,J}  
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现金帐cash account @77+K:9I7  
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流水帐running account e5d STc`  
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暂记帐||未定帐suspense account 4BZ7R,m#.  
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过期帐||延滞帐overdue account||pastdue account 0),fY(D2T  
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杂项帐户sundry account >T)tAZ?WK  
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详细帐单||明细表detail account 1DlXsup&?#  
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呆帐bad account ,H_d#Koa.  
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会计项目title of account ^<_rE-k  
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会计薄||帐薄account-book 97/4J  
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营业报告书||损益计算表account of budiness||business report qcC(#0A>  
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借贷细帐||交验帐account rendered _5S||TuNS  
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明细帐account stated  > H&v  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with *U}-Y*  
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继续记帐to keep account @t0T+T3  
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与…有交易to have an account with hk$I-  
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作成会计帐||有往来帐项to make out an account with y^[t3XA6Q  
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清算||清理债务to make up an account [qxU \OSC  
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清洁帐目||与…停止交易to close ones account with R4T@ ]l&W  
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结帐to close an account X @pm!c#  
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清理未付款to ask an account||to demand an account Zy.A9Bh~  
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结清差额to balance the account with 4)>UTMF  
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清算to settle an account||to liquidate an account||to square an account j%D{z5,nKm  
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审查帐目||监查帐目to audit an account m@lUJY  
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检查帐目to examine an account J ]w3iYK  
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转入A的帐户to charge the amount to As account G@Sqg  
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以计帐方式付款to pay on account G<k.d"<  
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代理某人||为某人on ones account||on account of one Nn-k hl|11  
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为自己计算||独立帐目on ones own account t#8QyN  
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由某人收益并负风险on ones account and risk||for ones account and risk |pbetA4&  
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由某人负担for ones account||for account of one v _:KqdmO]  
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按某人指示||列入某人帐户by order and for account of one 5} <OB-9  
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列入5月份帐目for May account (CH6Q]Wi_!  
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编入某中帐项下to pass to the account of||to place to the account of a5O$he  
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寄出清算书to send in an account||to send in render an account fF>hca>  
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支票薄cheque book | 2<zYY  
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支票陈票人cheque drawer sa/9r9hc+  
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持票人cheque holder g`C"t3~%S  
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不记名支票cheque to bearer||bearer cheque 9-&@Y  
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记名支票||认人支票cheque to order ;9fW
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到期支票antedated cheque 4DP< )KX  
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未到期支票postdated cheque ;[g~h |{6  
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保付支票certified cheque >Rdi]:]Bv  
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未获兑现支票，退票returned cheque Aq(,  
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横线支票crossed cheque X.q#ZpK  
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普通横线general crossing 1.~^QH\p?3  
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特别横线special crossing cj[%.M5iBA  
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空白支票blank cheque RcI0n"Gi_  
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失效支票，过期支票stale cheque 9w\C vO&R  
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普通支票open cheque 0=OvVU;P  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {?IUf~<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |q_Hiap#a  
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支票换现金||兑现to cash a cheque KVpQ,x&q~  
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清理票款to clear a cheque #~qY%X  
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保证兑现to certify a cheque UTuOean ]'  
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填写支票数额to fill up a cheque 9 J~KM=p  
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支票上划线to cross a cheque ZL- ` 3x  
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开发支票to make out a cheque #TY[\$BHs  
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签发支票，开立支票to draw a cheque||to issue a cheque n'Z5rXg  
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透支支票to overdraw a cheque \>|:URnD  
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背书支票to endorse a cheque >W@3_{0  
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请付票款||清付票款to pay a cheque||to honour a cheque hvU \l`m  
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支票退票to dishonour a cheque N'RUtFqj  
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拒付支票to refuse a cheque /kK:{  
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拒付支票to stop payment of a cheque d7Devs k  
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提示要求付款to present for payment ?;)F_aHp  
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见票即付持票人payable to bearer F {T\UX  
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支付指定人payable to order 04cNi~@m  
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已过期||无效out of date||stale ck4g=QpD{  
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请给出票人R/D||refer to drawer jW!)5(B[A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MW6
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文字与数字不一致words and figures differ y()Si\9v  
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支票 k_<8SG+`  
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时间已过account closed oPA [vY  
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更改处应加盖印章alterations require initials #Qp.O@e  
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时间已过effects not cleared _("&jfn  
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停止付款payment stopped `1[GY){?)  
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支票毁损cheque mutilated 5E+k}S]M$  
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汇款||寄钱to remit||to send money h8yv:}XU*  
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寄票供取款||支票支付to send a cheque for payment U&|$B|[  
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寄款人a remitter UI4X
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收款人a remittee B9_0 Y q  
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国外汇票foreign Bill pr-{/6j6  
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国内汇票inland Bill XU0"f!23x  
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跟单汇票documentary bill d]e`t"Aj  
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空头汇票accommodation bill <MN+2^ed&  
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原始汇票original bill >t8eVMMa  
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改写||换新票据renewed bill }7$\F!R  
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即期汇票sight bill||bill on demand y&__2t^u  
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…days after date||…days after date…日后付款 n.lp ena  
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…months after date||…months after date…月后付款 "<O?KO3K  
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见票后…日付款…days after sight||…days sight )kUq2-r  
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见票后…月付款…months after sight||…months sight Ar'5kPzY>  
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同组票据set of bills <I|ryPU9{X  
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单张汇票sola of exchange||sole of exchange 2dI:],7  
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远期汇票usance bill||bill at usance "1#,d#Q$  
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长期汇票long bill Kc{wv/6}T  
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短期汇票short bill !9N%=6\  
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逾期汇票overdue bill !kz\ {  
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宽限日期days of grace ;}PL/L$L6;  
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电汇telegraphic transfer （T.T） ~>EVI=?  
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邮汇postal order||postal note （Am.）||post office order||money order  >9klh-f  
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本票promissory note （P/N） S,v`rmI  
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押汇负责书||押汇保证书letter of hypothecation ?\yo~=N^  
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副保||抵押品||付属担保物collateral security t>[r88v  
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担保书trust receipt||letter of indemnity 7MfT~v  

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承兑||认付acceptance |bk*Lgkzw  
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单张承兑general acceptance MXy{]o_H~  
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有条件承兑qualified acceptance =6sXZ"_Tw  
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附条件认付conditional acceptance -:,h8JyMP  
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部分认付partial acceptance   xR:h^S^W ~