[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。   sa*g   
会计报表statement of account $]C=qM28-  
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往来帐目account current 'xIyG
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现在往来帐||存款额current accout CphF v!k'Z  
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销货帐account sales yNBv-oe5  
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共同计算帐项joint account @OzMiN  
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未决帐项outstanding account jXixVNw  
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贷方帐项credit account||creditor account /
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借方帐项debit account||debtor account y
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应付帐||应付未付帐account payable @ &pqt6/t  
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应收帐||应收未收帐account receivable 7
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新交易||新帐new account RO.U(T  
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未决帐||老帐old account KnGTcoXg_  
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现金帐cash account ~E)fpGJ  
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流水帐running account v7,$7@$:\  
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暂记帐||未定帐suspense account XK
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过期帐||延滞帐overdue account||pastdue account 4CrLkr  
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杂项帐户sundry account _las;S'oa  
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详细帐单||明细表detail account "N5!mpD"  
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呆帐bad account k|xtr&1N.!  
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会计项目title of account @t*t+Vqw  
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会计薄||帐薄account-book }4//@J?:  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered 7U|mu
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明细帐account stated De&6 9  
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与…银行开立一户头to open an account with 9f+>ix,ek*  
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与…银行建立交易to keep account with 5L,}e<S$  
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继续记帐to keep account :Bu2,EL*O  
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与…有交易to have an account with MY#   
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作成会计帐||有往来帐项to make out an account with mE%$HZ}  
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清算||清理债务to make up an account %wcSM~w
 
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清洁帐目||与…停止交易to close ones account with B33$
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结帐to close an account GaX[C<Wt  
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清理未付款to ask an account||to demand an account PxH72hBS  
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结清差额to balance the account with !*6CWV0  
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清算to settle an account||to liquidate an account||to square an account pvmC$n^zc  
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审查帐目||监查帐目to audit an account }!IL]0q  
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检查帐目to examine an account Sb~MQ_  
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转入A的帐户to charge the amount to As account p<M\U"5Ye  
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以计帐方式付款to pay on account jH_JmYd  
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代理某人||为某人on ones account||on account of one ? lP':'P  
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为自己计算||独立帐目on ones own account VkZ7#  
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由某人收益并负风险on ones account and risk||for ones account and risk qgfi\/$6  
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由某人负担for ones account||for account of one r?/'!!4  
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按某人指示||列入某人帐户by order and for account of one t<#h$}=:Vt  
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列入5月份帐目for May account lv04g} W  
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编入某中帐项下to pass to the account of||to place to the account of M]J^N#  

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寄出清算书to send in an account||to send in render an account 9gmW&{6q  
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支票薄cheque book I"ok&^t^}  
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支票陈票人cheque drawer lz?$f4TzA  
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持票人cheque holder hbY5l}\5  
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不记名支票cheque to bearer||bearer cheque &__es{;
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记名支票||认人支票cheque to order 6;ixa hZV  
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到期支票antedated cheque G?Q3/y(  
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未到期支票postdated cheque 7+\+DujE$  
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保付支票certified cheque R}*_~7r5  
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未获兑现支票，退票returned cheque 7$CBx/X50)  
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横线支票crossed cheque X\{
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普通横线general crossing TFlet"ge=  
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特别横线special crossing 8%A#`)fb  
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空白支票blank cheque +BETF;0D  
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失效支票，过期支票stale cheque jB%lB1Q|  
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普通支票open cheque mr*JJF0Z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1OCeN%4]Qk  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges e7Xeo+/  
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支票换现金||兑现to cash a cheque 2Rw&C6("w  
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清理票款to clear a cheque :61Tu n  
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保证兑现to certify a cheque ~.{/0T  
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填写支票数额to fill up a cheque g
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支票上划线to cross a cheque *6sl   
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开发支票to make out a cheque sqEI4~514  
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签发支票，开立支票to draw a cheque||to issue a cheque K0-ypU*P  
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透支支票to overdraw a cheque FQu8vwV6>  
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背书支票to endorse a cheque R)_%i<nq\  
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请付票款||清付票款to pay a cheque||to honour a cheque m? eiIrMW  
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支票退票to dishonour a cheque H5DC[bZMb%  
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拒付支票to refuse a cheque rSZd!OQ  
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拒付支票to stop payment of a cheque }#L^!\V}  
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提示要求付款to present for payment 9!6f-K  
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见票即付持票人payable to bearer r
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支付指定人payable to order bSiYHRH.e  
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已过期||无效out of date||stale G/b^|;41  
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请给出票人R/D||refer to drawer &|Bc7+/P  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds CLRiJ*U  
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文字与数字不一致words and figures differ u$>4F|=T  
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支票 Fpm|_f7  
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时间已过account closed %
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更改处应加盖印章alterations require initials 4.Q} 1%ZN  
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时间已过effects not cleared V,mw[Hw  
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停止付款payment stopped Hc>m;[M)l  
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支票毁损cheque mutilated MXw hxk#E  
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汇款||寄钱to remit||to send money {l>yi  
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寄票供取款||支票支付to send a cheque for payment 4?ICy/,U-  
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寄款人a remitter "Q!(52_@J  
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收款人a remittee !9[>L@#G  
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国外汇票foreign Bill +Af"f' )  
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国内汇票inland Bill M-1ngI0
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跟单汇票documentary bill S 5/R_5  
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空头汇票accommodation bill Y zh"1|O  
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原始汇票original bill U%<koD[,  
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改写||换新票据renewed bill JT3-AAi[Z  
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即期汇票sight bill||bill on demand ujlY!-GM  
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…days after date||…days after date…日后付款 Nv(9N-9r  
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…months after date||…months after date…月后付款 fh](K'P#^  
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见票后…日付款…days after sight||…days sight :cF[(i/k4  
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见票后…月付款…months after sight||…months sight n ~shK<!C  
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同组票据set of bills )N7Y^CN~  
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单张汇票sola of exchange||sole of exchange M< kj_.  
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远期汇票usance bill||bill at usance J l#%uU/sx  
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长期汇票long bill }a/x._[s  
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短期汇票short bill /5Oa,NS7  
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逾期汇票overdue bill ihIVUu-M  
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宽限日期days of grace +tr
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电汇telegraphic transfer （T.T） JM x>][xD  

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邮汇postal order||postal note （Am.）||post office order||money order 95A1:A^t  
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本票promissory note （P/N） lku[dQdk  
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押汇负责书||押汇保证书letter of hypothecation zO).T M_  
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副保||抵押品||付属担保物collateral security g;qx">xJ`o  
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担保书trust receipt||letter of indemnity 5-aj2>=7  
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承兑||认付acceptance eg(6^ :z?f  

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单张承兑general acceptance g!lWu[d  
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有条件承兑qualified acceptance %?}33yV  
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附条件认付conditional acceptance A mNW0.}  
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部分认付partial acceptance   -:|?h{q?u