[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。   S"hA@j  
会计报表statement of account eA q/[(  
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往来帐目account current %PA#x36
 
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现在往来帐||存款额current accout ov;1=M~RF  
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销货帐account sales A1>fNilC9  
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共同计算帐项joint account !UHWCJ< <w  
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未决帐项outstanding account |ppG*ee  
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贷方帐项credit account||creditor account Yzr)UJl*I  
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借方帐项debit account||debtor account '#<4oW\]  
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应付帐||应付未付帐account payable _:+hB9n s  
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应收帐||应收未收帐account receivable *jQ?(Tf  
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新交易||新帐new account jK^Q5iD  
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未决帐||老帐old account X+2uM+  
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现金帐cash account %T6 sm  
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流水帐running account {gz-w|7  
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暂记帐||未定帐suspense account zq(4@S-TU  
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过期帐||延滞帐overdue account||pastdue account $c{fPFe-  
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杂项帐户sundry account ?}e^-//*i  
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详细帐单||明细表detail account ,njlKkFw^Z  
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呆帐bad account s0O]vDTR,H  
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会计项目title of account M5 a&eO  
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会计薄||帐薄account-book !bCSt?}@u  
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营业报告书||损益计算表account of budiness||business report ]Cs=EZr  
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借贷细帐||交验帐account rendered IH&0>a  
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明细帐account stated mW$Oi++'d  
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与…银行开立一户头to open an account with 9Fy'L#%  
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与…银行建立交易to keep account with Q6Hgh
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继续记帐to keep account ?YMBZ   
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与…有交易to have an account with E~#G_opQA  
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作成会计帐||有往来帐项to make out an account with _9]vlxgtG(  
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清算||清理债务to make up an account wAw1K2d  
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清洁帐目||与…停止交易to close ones account with [-VK!9pQ  
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结帐to close an account /{:XYeX  
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清理未付款to ask an account||to demand an account SswcO9JCX3  
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结清差额to balance the account with !qp$Xtf+  
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清算to settle an account||to liquidate an account||to square an account sQ340!  
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审查帐目||监查帐目to audit an account umWs8-'Uw  
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检查帐目to examine an account _]33Ht9  
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转入A的帐户to charge the amount to As account -Uy)=]Zae  
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以计帐方式付款to pay on account .n1&Jsey  
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代理某人||为某人on ones account||on account of one iphC\*F  
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为自己计算||独立帐目on ones own account J/'Fj?
 
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由某人收益并负风险on ones account and risk||for ones account and risk `X5!s  
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由某人负担for ones account||for account of one $/s"It  
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按某人指示||列入某人帐户by order and for account of one /^AH/,p  
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列入5月份帐目for May account 4WvW11q8U  
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编入某中帐项下to pass to the account of||to place to the account of 9^W7i]-Z  
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寄出清算书to send in an account||to send in render an account S~);   
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支票薄cheque book
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支票陈票人cheque drawer w\acgQ^%e  
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持票人cheque holder ,gVVYH?qR  
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不记名支票cheque to bearer||bearer cheque zuLW'a6F-
 
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记名支票||认人支票cheque to order GK}
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到期支票antedated cheque ByY2KJ7  
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未到期支票postdated cheque Qb^G1#r@C  
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保付支票certified cheque RRt( %Wm*  
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未获兑现支票，退票returned cheque ?$6H',u  
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横线支票crossed cheque S[F06.(1  
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普通横线general crossing G\gjCp?!  
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特别横线special crossing vUpAW[[  
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空白支票blank cheque V\Cl""`XN  
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失效支票，过期支票stale cheque dTg`z,^F  
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普通支票open cheque ~*iF`T6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }emUpju<C  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges P-\f-FS  
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支票换现金||兑现to cash a cheque ;@ePu  
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清理票款to clear a cheque arL>{mj  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque s/"bH3Ob9v  
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支票上划线to cross a cheque 9lYKG^#D  
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开发支票to make out a cheque q}@L"a`  
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签发支票，开立支票to draw a cheque||to issue a cheque eft=k}  
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透支支票to overdraw a cheque 9kD#'BxC  
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背书支票to endorse a cheque 5eTA ]  
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请付票款||清付票款to pay a cheque||to honour a cheque jW:7PS  
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支票退票to dishonour a cheque )O[8 D  
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拒付支票to refuse a cheque >6C\T@{lJ  
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拒付支票to stop payment of a cheque M XG>|  
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提示要求付款to present for payment 6(E4l5%  
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见票即付持票人payable to bearer Vl^x_gs#_]  
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支付指定人payable to order ,l&?%H9q  
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已过期||无效out of date||stale .F ?ww}2p]  
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请给出票人R/D||refer to drawer 6/;YS[jX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds phDIUhL$z  
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文字与数字不一致words and figures differ `he# !"  
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支票 l4RqQ+[KA;  
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时间已过account closed qK'mF#n0#  
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时间已过effects not cleared oN}\bK  
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停止付款payment stopped *l d)nH{  
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支票毁损cheque mutilated m&AbH&;  
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汇款||寄钱to remit||to send money A]"6/Lr9P  
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寄票供取款||支票支付to send a cheque for payment +!@xH];  
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寄款人a remitter jYU0zGpj  
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收款人a remittee =0e>'Iw2  
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国外汇票foreign Bill {{A=^rr%C  
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国内汇票inland Bill '1!%yKc0  
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跟单汇票documentary bill aQhT*OT{Q  
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空头汇票accommodation bill ^N}{M$  
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原始汇票original bill 7TX$  
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改写||换新票据renewed bill I-s$U T[p  
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即期汇票sight bill||bill on demand 'e))i#/VF  
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…days after date||…days after date…日后付款 N}bZdE9F  
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…months after date||…months after date…月后付款 Y0'~u+KS`5  
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见票后…日付款…days after sight||…days sight ({rescQB  
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见票后…月付款…months after sight||…months sight x@@k_'~t%  
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同组票据set of bills K0^+2lx  
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单张汇票sola of exchange||sole of exchange {-c[w&q
 
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远期汇票usance bill||bill at usance /Bnh%6#ab  
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长期汇票long bill oX]c$<w5  
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短期汇票short bill Yv;18j*<  
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逾期汇票overdue bill {,m W7  
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宽限日期days of grace Yyh X%S%  
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电汇telegraphic transfer （T.T） 2}R)0][W  
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邮汇postal order||postal note （Am.）||post office order||money order l7JY`x  
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本票promissory note （P/N） X6@G)68  
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押汇负责书||押汇保证书letter of hypothecation {*PB+WGe  
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副保||抵押品||付属担保物collateral security |P]>[}mD  
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担保书trust receipt||letter of indemnity "o[j'  
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承兑||认付acceptance *7o(  
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单张承兑general acceptance Xj<B!Wn*Xb  
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有条件承兑qualified acceptance 5}4r'P$m:  
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附条件认付conditional acceptance /K9Tn  
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部分认付partial acceptance   $;dSM<r