[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。   \xwE4K  
会计报表statement of account smJ%^'x
 
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往来帐目account current L]c
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现在往来帐||存款额current accout p \1-.  
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销货帐account sales qhc3 oRe  
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共同计算帐项joint account hT]\*},  
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未决帐项outstanding account {fmSmD  
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贷方帐项credit account||creditor account jNBvy1  
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借方帐项debit account||debtor account u6j\@U6I  

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应付帐||应付未付帐account payable MIGcV9hf  
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应收帐||应收未收帐account receivable p'tB4V qT  
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新交易||新帐new account D-JG0.@  
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未决帐||老帐old account VPBlU
 
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现金帐cash account wC{?@h  
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流水帐running account b+7 !$  
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暂记帐||未定帐suspense account D; i%J  
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过期帐||延滞帐overdue account||pastdue account `_M*2(rt  
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杂项帐户sundry account A"ApWJ3  
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详细帐单||明细表detail account Ni bOtIZ  
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呆帐bad account SY&)?~C  
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会计项目title of account |1M+FBT$w  
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会计薄||帐薄account-book !LDuCz -  
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营业报告书||损益计算表account of budiness||business report GP|G[  
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借贷细帐||交验帐account rendered Y5rR  
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明细帐account stated D H}gvV  
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与…银行开立一户头to open an account with tp4/c'w;)J  
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与…银行建立交易to keep account with r&qFv)0!`  
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继续记帐to keep account 9t`   
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与…有交易to have an account with c(:qid  
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作成会计帐||有往来帐项to make out an account with HkH !B.H]  
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清算||清理债务to make up an account ]yzqBb
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清洁帐目||与…停止交易to close ones account with $M `%A  
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结帐to close an account Z @:5vo  
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清理未付款to ask an account||to demand an account %j '_I\  
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结清差额to balance the account with ]}K\
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清算to settle an account||to liquidate an account||to square an account aFZu5-=x  
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审查帐目||监查帐目to audit an account 0zSRk]i.f  

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检查帐目to examine an account tcovMn'  
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转入A的帐户to charge the amount to As account P>*g'OK^!G  
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以计帐方式付款to pay on account Bl)znJ^
 
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代理某人||为某人on ones account||on account of one ER z@o_  
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为自己计算||独立帐目on ones own account o6H\JCne  
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由某人收益并负风险on ones account and risk||for ones account and risk 1 \#n{a3  
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由某人负担for ones account||for account of one EYe)d+E*  
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按某人指示||列入某人帐户by order and for account of one c0lVt)pr/  
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列入5月份帐目for May account 1wx&
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编入某中帐项下to pass to the account of||to place to the account of ,n')3r
 
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寄出清算书to send in an account||to send in render an account BEP eK  
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支票薄cheque book @aN<nd`q)  
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支票陈票人cheque drawer T3u%V_  
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持票人cheque holder Tm-Nz7U^^  
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不记名支票cheque to bearer||bearer cheque jY-{hW+r  
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记名支票||认人支票cheque to order a)^f`s^aa  
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到期支票antedated cheque Z)<ljW  
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未到期支票postdated cheque FUkO$jnO  
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保付支票certified cheque ?M.n 9|}y  
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未获兑现支票，退票returned cheque k"Y9Kc0XoU  
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横线支票crossed cheque /.9j$iK#  
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普通横线general crossing =k
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特别横线special crossing
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空白支票blank cheque 9\ZlRYnc=  
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失效支票，过期支票stale cheque eQ`TW'[9_6  
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普通支票open cheque <@6K(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /tR@J8pV  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7s@%LS  
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支票换现金||兑现to cash a cheque hEla8L4Y  
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清理票款to clear a cheque 1><@$kVMm~  
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保证兑现to certify a cheque Br^4N9  
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填写支票数额to fill up a cheque S.&=>   
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支票上划线to cross a cheque h M$K?t  
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开发支票to make out a cheque mU0j K@^&M  
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签发支票，开立支票to draw a cheque||to issue a cheque 4@ EY+p  
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透支支票to overdraw a cheque z}?*1c  
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背书支票to endorse a cheque yQ$ Q{,S9  
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请付票款||清付票款to pay a cheque||to honour a cheque ;MRK*sfw{  
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支票退票to dishonour a cheque Ck a
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拒付支票to refuse a cheque q8&2
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拒付支票to stop payment of a cheque J-iFAKN  

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提示要求付款to present for payment + =.>9  
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见票即付持票人payable to bearer ]rwHr;.  
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支付指定人payable to order x?10^~R  
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已过期||无效out of date||stale WY>r9+A?W  
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请给出票人R/D||refer to drawer MTnW5W-r9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F_^)zss  
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文字与数字不一致words and figures differ o7:~C]  
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支票 E&;[E  
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时间已过account closed ""~b1kEt  
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更改处应加盖印章alterations require initials .Iu8bN(L
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时间已过effects not cleared Tasmbo^mAF  
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停止付款payment stopped Jn|sS(Q}  
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支票毁损cheque mutilated @~=*W5  
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汇款||寄钱to remit||to send money 'V
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寄票供取款||支票支付to send a cheque for payment 7I$~E  
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寄款人a remitter }O+a  
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收款人a remittee i-jrF6&  
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国外汇票foreign Bill JhU"akoK  
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国内汇票inland Bill 3|0wD
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跟单汇票documentary bill -u$U~?|`  
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空头汇票accommodation bill si,)!%b  
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原始汇票original bill =nZd"t'p|  
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改写||换新票据renewed bill N\&;R$[9:  
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即期汇票sight bill||bill on demand =upP3rw  
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…days after date||…days after date…日后付款 !S{<Xc'wv  
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…months after date||…months after date…月后付款 ob #XKL  
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见票后…日付款…days after sight||…days sight ir#^5e@  
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见票后…月付款…months after sight||…months sight u)pBFs <dn  
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同组票据set of bills 4*W7{MPY  

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单张汇票sola of exchange||sole of exchange *JXJ 
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远期汇票usance bill||bill at usance (J*0/7 eX  
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长期汇票long bill M czWg  
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短期汇票short bill eGil`:JY"  
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逾期汇票overdue bill ,YTIYG](  
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宽限日期days of grace 4{KsCd)  
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电汇telegraphic transfer （T.T） :83"t-O8[  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） ?x97q3I+]  
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押汇负责书||押汇保证书letter of hypothecation C0RwW??t  
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副保||抵押品||付属担保物collateral security z0sB*5VH  
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担保书trust receipt||letter of indemnity BlUY9`VWh@  
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承兑||认付acceptance !NCT) #G`  
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单张承兑general acceptance 
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有条件承兑qualified acceptance RjDFc:bB  
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附条件认付conditional acceptance 'Khq!pC   
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部分认付partial acceptance   dZW:Cf 9K