[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。   Z)@[N 6\?  
会计报表statement of account ]&`
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往来帐目account current 7u5H o`  
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现在往来帐||存款额current accout WN#2<XjG  
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销货帐account sales D,(:))DmR  
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共同计算帐项joint account y=[{:
 
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未决帐项outstanding account ;d]vAj  
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贷方帐项credit account||creditor account *& R|0I{>  
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借方帐项debit account||debtor account eX!yIqAR  
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应付帐||应付未付帐account payable Y4
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应收帐||应收未收帐account receivable ?U1Nm~'UZ  
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新交易||新帐new account t}OzF cyqN  
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未决帐||老帐old account *O)i)["  
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现金帐cash account Neii$  
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流水帐running account 2:e7'}\D.  
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暂记帐||未定帐suspense account Q]VG6x  
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过期帐||延滞帐overdue account||pastdue account ld 1[Usaq  
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杂项帐户sundry account we@*;k@_  
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详细帐单||明细表detail account &h=f  
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呆帐bad account 6KPjZC<  
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会计项目title of account iQ
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会计薄||帐薄account-book R$+"'N6p  
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营业报告书||损益计算表account of budiness||business report #c'}_s2F[  

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借贷细帐||交验帐account rendered !d[]Qt%mA  
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明细帐account stated 47A[-&y*X  
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与…银行开立一户头to open an account with +8GxX
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与…银行建立交易to keep account with _eH@G(W(  
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继续记帐to keep account yWr&G@>G  
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与…有交易to have an account with NvpDi&i  
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作成会计帐||有往来帐项to make out an account with twaH20  
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清算||清理债务to make up an account blaXAqe  
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清洁帐目||与…停止交易to close ones account with ` H^
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结帐to close an account D?H|O[  
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清理未付款to ask an account||to demand an account |;U3 pq)  
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结清差额to balance the account with Y$qjQ1jF+  
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清算to settle an account||to liquidate an account||to square an account vQDR;T"]  
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审查帐目||监查帐目to audit an account kkj_k:Eah  
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检查帐目to examine an account Xxm7s S  
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转入A的帐户to charge the amount to As account KkR.p,/  
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以计帐方式付款to pay on account 4@M
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代理某人||为某人on ones account||on account of one l@@qpaH  
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为自己计算||独立帐目on ones own account F@ZB6~T~.  
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由某人收益并负风险on ones account and risk||for ones account and risk 9*CRMkPrd  
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由某人负担for ones account||for account of one \F7NuG:m,  
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按某人指示||列入某人帐户by order and for account of one tYUo;V  

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列入5月份帐目for May account Js9 EsN%  
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编入某中帐项下to pass to the account of||to place to the account of m;u:_4  
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寄出清算书to send in an account||to send in render an account @ 8SA^u0  
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支票薄cheque book k,r}X:<6jz  
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支票陈票人cheque drawer N9
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持票人cheque holder XC,by&nY<y  
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不记名支票cheque to bearer||bearer cheque 4?aNJyV%&  
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记名支票||认人支票cheque to order HgOrrewj  
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到期支票antedated cheque ,)t/1oQ}>^  
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未到期支票postdated cheque 2S-z$Bi}]  
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保付支票certified cheque R|!4k
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未获兑现支票，退票returned cheque B..> *Xb  
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横线支票crossed cheque ~@'DYZb- H  
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普通横线general crossing O29GP s  
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特别横线special crossing (l:LG"sy\  
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空白支票blank cheque Rc`zt7hbJ  
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失效支票，过期支票stale cheque 1IZTo!xi  
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普通支票open cheque wy#5p]!u  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^%m~VLH  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 
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支票换现金||兑现to cash a cheque 8jfEvwY  
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清理票款to clear a cheque 7N[Cs$_]  
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保证兑现to certify a cheque {A8w~3F  
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填写支票数额to fill up a cheque -bQi4  
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支票上划线to cross a cheque c"^g*i2&0  
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开发支票to make out a cheque ;q%V)4  
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签发支票，开立支票to draw a cheque||to issue a cheque y_N h5  
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透支支票to overdraw a cheque ?4MZT5 .  
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背书支票to endorse a cheque w.R2' WR  
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请付票款||清付票款to pay a cheque||to honour a cheque ,kw:g&A  
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支票退票to dishonour a cheque Th J`-Ro  
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拒付支票to refuse a cheque $BWA=2$  
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拒付支票to stop payment of a cheque {^*D5  
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提示要求付款to present for payment DYaOlT(rE  
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见票即付持票人payable to bearer <;':'sW  
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支付指定人payable to order uT2w2A;  
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已过期||无效out of date||stale '"fZGz?  
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请给出票人R/D||refer to drawer [-'LJG Wb<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds k#pNk7;MZ  
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文字与数字不一致words and figures differ O>kM2xw  
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支票 q ASV\ <n  
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时间已过account closed #5}v?  
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更改处应加盖印章alterations require initials L|
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时间已过effects not cleared fs6% M]u  
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停止付款payment stopped ooIA#u  
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支票毁损cheque mutilated Cso-WG
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汇款||寄钱to remit||to send money uhO-0H  
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寄票供取款||支票支付to send a cheque for payment U t'r^  
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寄款人a remitter $KMxq=  
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收款人a remittee *e}1KcJ  
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国外汇票foreign Bill 4VrL@c @  
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国内汇票inland Bill /Ym!%11`  
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跟单汇票documentary bill ^{R.X:a  
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空头汇票accommodation bill [y(AdZ0*  
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原始汇票original bill
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改写||换新票据renewed bill AB")aX2%E  
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即期汇票sight bill||bill on demand f+W8Gszi  
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…days after date||…days after date…日后付款 \(a!U,]LM  
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…months after date||…months after date…月后付款 v'X=|$75  
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见票后…日付款…days after sight||…days sight +K
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见票后…月付款…months after sight||…months sight T_1p1Sg  
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同组票据set of bills 'p:L"L}Q?  
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单张汇票sola of exchange||sole of exchange >h<bYk"9Q  
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远期汇票usance bill||bill at usance # 5C)k5  
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长期汇票long bill :U$U:e  
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短期汇票short bill TSCc=c  
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逾期汇票overdue bill #v QyECf  
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宽限日期days of grace Q0cr^2 4/  
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电汇telegraphic transfer （T.T） [6Nw)r(a(  
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邮汇postal order||postal note （Am.）||post office order||money order zkrcsc\Z~0  
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本票promissory note （P/N） ;uazQyo6  
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押汇负责书||押汇保证书letter of hypothecation yHL5gz@k  
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副保||抵押品||付属担保物collateral security /\_wDi+#  
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担保书trust receipt||letter of indemnity D/&^Y'|T  
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承兑||认付acceptance u0(PWCi2
 
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单张承兑general acceptance 2AAZZx +$  
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有条件承兑qualified acceptance <6s?M1J  
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附条件认付conditional acceptance ?1?zmaS  
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部分认付partial acceptance   65ctxxWv1