[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。   .3U[@*b(  
会计报表statement of account %'t~e?
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往来帐目account current #w*pWD^  
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现在往来帐||存款额current accout Fkz  
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销货帐account sales ,Mhe:^3  
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共同计算帐项joint account lz)"zV  
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未决帐项outstanding account reA8=>b/  
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贷方帐项credit account||creditor account @:7gHRJ!  
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借方帐项debit account||debtor account y@M}T{,/  
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应付帐||应付未付帐account payable |sFe:TX  
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应收帐||应收未收帐account receivable z}1 xy+  
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新交易||新帐new account {F:v$ K  
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未决帐||老帐old account cU*lB!  
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现金帐cash account nuQ6X5>.=  
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流水帐running account &^IcL!t[  
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暂记帐||未定帐suspense account 9*KMbd^T  
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过期帐||延滞帐overdue account||pastdue account T@|l@xm~L  
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杂项帐户sundry account hoR=%pC*  
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详细帐单||明细表detail account _;:rkC fj  
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呆帐bad account gKN}Of@^1  
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会计项目title of account d;~ 3P   
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会计薄||帐薄account-book &$c5~9p\B  
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营业报告书||损益计算表account of budiness||business report e8WEz 4r_  
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借贷细帐||交验帐account rendered t'R':+0Vf  
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明细帐account stated -|}%~0)/bH  
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与…银行开立一户头to open an account with 'j,oIqx  
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与…银行建立交易to keep account with xQJIM.  
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继续记帐to keep account FaFp_P?  
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与…有交易to have an account with U:]MgZWn  
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作成会计帐||有往来帐项to make out an account with hq<5lE^  
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清算||清理债务to make up an account 6&89~W{  
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清洁帐目||与…停止交易to close ones account with \M5P+Wk'  
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结帐to close an account XHxz @_rw  
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清理未付款to ask an account||to demand an account mD7}
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结清差额to balance the account with Ap%O~w
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清算to settle an account||to liquidate an account||to square an account 1otspO y  
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审查帐目||监查帐目to audit an account R2w`Y5#`  
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检查帐目to examine an account )1f+ld%R  
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转入A的帐户to charge the amount to As account -#aZF2z  

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以计帐方式付款to pay on account Z:@6Lv?CN  
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代理某人||为某人on ones account||on account of one D`VFf\7  
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为自己计算||独立帐目on ones own account ,=|4:F9
  
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由某人收益并负风险on ones account and risk||for ones account and risk B3mS]  
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由某人负担for ones account||for account of one +`.,| |Mq  
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按某人指示||列入某人帐户by order and for account of one ES}. xZ#~  
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列入5月份帐目for May account b,@aq u  
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编入某中帐项下to pass to the account of||to place to the account of =eBmBn  
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寄出清算书to send in an account||to send in render an account C\Vg{&'  
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支票薄cheque book *1^$.Q&  
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支票陈票人cheque drawer xAhxD|4_  
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持票人cheque holder CO^Jz  
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不记名支票cheque to bearer||bearer cheque }Qr
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记名支票||认人支票cheque to order PJLR<9  
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到期支票antedated cheque K84^O
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未到期支票postdated cheque 5[gh|I;D  
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保付支票certified cheque e3[:D5  
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未获兑现支票，退票returned cheque NwlU%{7W6  
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横线支票crossed cheque bzZ>ly H  
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普通横线general crossing !mJo'K  
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特别横线special crossing e}yX_Z'P<  
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空白支票blank cheque w#y0atsg'  
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失效支票，过期支票stale cheque s +s" MI  
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普通支票open cheque UUe#{6Jx_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g"VMeW^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,:2'YB  
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支票换现金||兑现to cash a cheque D;}xr_  
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清理票款to clear a cheque SLL3v,P(7  
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保证兑现to certify a cheque `r"+644  
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填写支票数额to fill up a cheque `
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支票上划线to cross a cheque Rd \.:u  
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开发支票to make out a cheque 7,qYV}  
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签发支票，开立支票to draw a cheque||to issue a cheque Z%zj";C G  
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透支支票to overdraw a cheque +Mewo  
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背书支票to endorse a cheque -Xu.1S  
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请付票款||清付票款to pay a cheque||to honour a cheque ;h6v@)#GX  
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支票退票to dishonour a cheque sIG7S"k >p  
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拒付支票to refuse a cheque `e9$,h|4  
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拒付支票to stop payment of a cheque !-2R;yo12  
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提示要求付款to present for payment H1<>NWm!v7  
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见票即付持票人payable to bearer XBd>tdEP  
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支付指定人payable to order ] h-,o R?e  
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已过期||无效out of date||stale tQZs.1=z  
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请给出票人R/D||refer to drawer Z3>N<u8)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SH*C
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文字与数字不一致words and figures differ  `:
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支票 QO"oEgB`+Z  
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时间已过account closed fc/ &X  
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更改处应加盖印章alterations require initials K3\#E/Ox  
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时间已过effects not cleared {R/C0-Q^^  
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停止付款payment stopped V5p= mmnA,  
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支票毁损cheque mutilated GTHkY*  
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汇款||寄钱to remit||to send money s7o T G
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寄票供取款||支票支付to send a cheque for payment qF 9NQ;  
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寄款人a remitter R\XKMF3mN3  
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收款人a remittee w[6J `
 
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国外汇票foreign Bill ?|:BuHkT  
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国内汇票inland Bill RxMH!^  
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跟单汇票documentary bill 8EVgoJ.  
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空头汇票accommodation bill D1nq2GwS  
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原始汇票original bill H5D*|42  
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改写||换新票据renewed bill Tr^nkD{  
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即期汇票sight bill||bill on demand !45.puL0
 
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…days after date||…days after date…日后付款 *!^<m0  
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…months after date||…months after date…月后付款 wCk
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见票后…日付款…days after sight||…days sight Y'e eA 2O  
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见票后…月付款…months after sight||…months sight fL]Pztsk+  
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同组票据set of bills g:0#u;j^7  
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单张汇票sola of exchange||sole of exchange !z{-?o/  
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远期汇票usance bill||bill at usance ,ZS6jZ  
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长期汇票long bill >c-fI$]  
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短期汇票short bill &F}"Z(B<wK  
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逾期汇票overdue bill XhsTT2B  
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宽限日期days of grace L#)(H^[  
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电汇telegraphic transfer （T.T） M/Pme&%  
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邮汇postal order||postal note （Am.）||post office order||money order wv^rS^~  
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本票promissory note （P/N） _7DkS}NJs  
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押汇负责书||押汇保证书letter of hypothecation 20rkKFk*  
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副保||抵押品||付属担保物collateral security a{Esw`  
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担保书trust receipt||letter of indemnity 7j7e61 Ax  
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承兑||认付acceptance 0N=X
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单张承兑general acceptance <\zCpkZ'B  
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有条件承兑qualified acceptance `IINq{Zk  
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附条件认付conditional acceptance OPBt$Ki  

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部分认付partial acceptance   (SVWd gb