[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。   >v[(w1?rX  
会计报表statement of account {n]sRz  
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往来帐目account current \#aVu^`eX  
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现在往来帐||存款额current accout <^U(ya  
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销货帐account sales KeB4Pae|V  
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共同计算帐项joint account iwQ-(GjM[A  
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未决帐项outstanding account GYC&P]  
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贷方帐项credit account||creditor account -vHr1I<  
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借方帐项debit account||debtor account 5lnSa+_/f  
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应付帐||应付未付帐account payable *W12Rb2  
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应收帐||应收未收帐account receivable 6lmiMU&V  
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新交易||新帐new account 4r[pMJiq  
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未决帐||老帐old account XDkS ^9  
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现金帐cash account B9e.-Xaf  
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流水帐running account 0^9:KZ.!  
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暂记帐||未定帐suspense account /&$"}Z6z  
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过期帐||延滞帐overdue account||pastdue account hB?,7-  
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杂项帐户sundry account N&fW9s}  

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详细帐单||明细表detail account ]bTz b u@  
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会计项目title of account jq57C}X}2  
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会计薄||帐薄account-book VY/|WD~"CW  
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营业报告书||损益计算表account of budiness||business report nW|'l^&  
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借贷细帐||交验帐account rendered t_jyyHxoZ:  
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明细帐account stated J| SwQE~  
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与…银行建立交易to keep account with iv:,fkwG  
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继续记帐to keep account SQ}S4r  
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与…有交易to have an account with Y!SE;N&  
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作成会计帐||有往来帐项to make out an account with sffhPX\I  
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清算||清理债务to make up an account oP/>ju  
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清洁帐目||与…停止交易to close ones account with tcZa~3
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结帐to close an account Qh*)pt]n  
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清理未付款to ask an account||to demand an account z&O#v9.NE|  
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结清差额to balance the account with 6 jmrD  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account .46#`4av  
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检查帐目to examine an account P$_&  
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转入A的帐户to charge the amount to As account 6hO-H&r++  
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以计帐方式付款to pay on account b]T@g J4H=  
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代理某人||为某人on ones account||on account of one }9^@5!qX  
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为自己计算||独立帐目on ones own account Jd_;@(Eg=  
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由某人收益并负风险on ones account and risk||for ones account and risk BgM%+b8u  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one &l m#  
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列入5月份帐目for May account 1y(UgEg   
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编入某中帐项下to pass to the account of||to place to the account of F'FP0t!S
 
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寄出清算书to send in an account||to send in render an account Ls}7VKl'  
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支票薄cheque book <CZgQ\Mt  
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支票陈票人cheque drawer l1'6cLT`  
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持票人cheque holder H,y4`p 0  
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不记名支票cheque to bearer||bearer cheque %Jy
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记名支票||认人支票cheque to order NxA)@9Q  
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到期支票antedated cheque Vsnuy8~k  
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未到期支票postdated cheque i'#Gy,R  
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保付支票certified cheque {{yZ@> o6  
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未获兑现支票，退票returned cheque '#/G,%m<!i  
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横线支票crossed cheque oXXC@[??}N  
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普通横线general crossing CQh,~  
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特别横线special crossing %zk$}}ti.  
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空白支票blank cheque e]=lKxFh&l  
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失效支票，过期支票stale cheque 9o*,P,j'}  
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普通支票open cheque I`KQ|h0%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~vlype3/EF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]0hrRA`  
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支票换现金||兑现to cash a cheque %NL ^WG:  
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清理票款to clear a cheque H"ZZ.^"5FV  
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保证兑现to certify a cheque fd-q3_f  
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填写支票数额to fill up a cheque ]Oq[gBL"A  
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支票上划线to cross a cheque ;2B{9{  
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开发支票to make out a cheque Um&(&?Xf  
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签发支票，开立支票to draw a cheque||to issue a cheque \hCH
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透支支票to overdraw a cheque %2v4<icvq  
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背书支票to endorse a cheque u*hSj)vr1  
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请付票款||清付票款to pay a cheque||to honour a cheque '3uVkp 6tF  
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支票退票to dishonour a cheque ~
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拒付支票to refuse a cheque <_7*6
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment x@m
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见票即付持票人payable to bearer ]iUxp+  
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已过期||无效out of date||stale 2I,^YWR  
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请给出票人R/D||refer to drawer !*7vFl  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vbyH<LPz5  
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文字与数字不一致words and figures differ &tg&5_  
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支票 Hl{S]]z  
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时间已过account closed xHD=\,{ig  
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更改处应加盖印章alterations require initials pHLB= r  
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停止付款payment stopped
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支票毁损cheque mutilated VY |_dk  
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汇款||寄钱to remit||to send money :~Wrf8UQ  
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寄票供取款||支票支付to send a cheque for payment 4T|b Cs?e  
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寄款人a remitter ,,%i;  
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收款人a remittee  D~S<U  
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国外汇票foreign Bill 6#7Lm) g8  
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国内汇票inland Bill sFT.Oxg<  

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跟单汇票documentary bill v K|E>nL  
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空头汇票accommodation bill re/@D@%  
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原始汇票original bill 6& e3Nt  
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改写||换新票据renewed bill zMbN;tu  
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即期汇票sight bill||bill on demand 1O/+
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…days after date||…days after date…日后付款 _ky,;9G]  
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…months after date||…months after date…月后付款 d4u})  
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见票后…日付款…days after sight||…days sight *w^C"^*  
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见票后…月付款…months after sight||…months sight q$I;dOCJ,  
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同组票据set of bills Bc+w+  
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单张汇票sola of exchange||sole of exchange (!ZM{Js%  
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远期汇票usance bill||bill at usance )m`<H>[Eb=  
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长期汇票long bill f%SZg!+t  
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短期汇票short bill iX0i2e k  
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逾期汇票overdue bill I9/W;# *~  
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宽限日期days of grace A0o-:n Fu  

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电汇telegraphic transfer （T.T） S]bmS6#  
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邮汇postal order||postal note （Am.）||post office order||money order 5~r33L%  
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本票promissory note （P/N） 5>CEl2mSl  
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押汇负责书||押汇保证书letter of hypothecation ", ^Mxm{  
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副保||抵押品||付属担保物collateral security 9{(.Il J>  
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担保书trust receipt||letter of indemnity "] "|"0#i  
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承兑||认付acceptance '9S8}q  
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单张承兑general acceptance +@94;me  
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有条件承兑qualified acceptance ->l%TCHP  
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附条件认付conditional acceptance &^#VN% {  
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部分认付partial acceptance   *QwY]j%^