[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。   Oe9
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会计报表statement of account NQfIY`lt'  
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往来帐目account current af{;4Cr  
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现在往来帐||存款额current accout v )7d  
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销货帐account sales nE-=7S L  
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共同计算帐项joint account lRt8{GFy  
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未决帐项outstanding account :o}7C%Q8  
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贷方帐项credit account||creditor account c<&+[{|  
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借方帐项debit account||debtor account 3SIB #"9  
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应付帐||应付未付帐account payable [q.W!l4E  
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应收帐||应收未收帐account receivable Z<,gSut'Y  
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新交易||新帐new account RTl7vzG  
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未决帐||老帐old account }p- %~Y  
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现金帐cash account )d.7xY7!  
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流水帐running account "  c  
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暂记帐||未定帐suspense account S i>TG  
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过期帐||延滞帐overdue account||pastdue account 9Akwr }  
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杂项帐户sundry account eD(a +El}  
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详细帐单||明细表detail account mn4;$1~e>H  
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呆帐bad account .z4FuG,R  

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会计项目title of account c]&VUWQ  
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会计薄||帐薄account-book j,-7J*A~  
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营业报告书||损益计算表account of budiness||business report _ o(h]G1].  
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借贷细帐||交验帐account rendered _t[%@G>P  
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明细帐account stated 4%7*tVG  
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与…银行开立一户头to open an account with `qgJE_GC  
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与…银行建立交易to keep account with ~>R)H#mP7  
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继续记帐to keep account B;Z^.3  
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与…有交易to have an account with i5"q1dRQ  
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作成会计帐||有往来帐项to make out an account with q}i87a;m  
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清算||清理债务to make up an account D=vq<X'  
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清洁帐目||与…停止交易to close ones account with ;p ('cwU%  
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结帐to close an account ~4<3`l=A  
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清理未付款to ask an account||to demand an account bYc qscW  

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结清差额to balance the account with $ZO<8|bW  
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清算to settle an account||to liquidate an account||to square an account a)Ek~{9  
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审查帐目||监查帐目to audit an account .*blM1+6i/  
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检查帐目to examine an account O$/swwB!  
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转入A的帐户to charge the amount to As account }8: -I Nj4  
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以计帐方式付款to pay on account VBJ]d
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代理某人||为某人on ones account||on account of one q: EQ,  
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为自己计算||独立帐目on ones own account ueBoSZRWX  
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由某人收益并负风险on ones account and risk||for ones account and risk RgA4@J#  
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由某人负担for ones account||for account of one Sr 4 7u{n  

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按某人指示||列入某人帐户by order and for account of one WC*:\:mh  
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列入5月份帐目for May account VDjIs UUX  
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编入某中帐项下to pass to the account of||to place to the account of rOr1H!  
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寄出清算书to send in an account||to send in render an account .hNw1~Fj  
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支票薄cheque book 6Ok=q:;  
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支票陈票人cheque drawer xWe1F2nY  
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持票人cheque holder )
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不记名支票cheque to bearer||bearer cheque T1!Gr!=  
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记名支票||认人支票cheque to order JP,(4h*  
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到期支票antedated cheque xXxh3 k\  
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未到期支票postdated cheque ~ 9~\f  
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保付支票certified cheque IgR"euU  

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未获兑现支票，退票returned cheque h4.=sbzZ  
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横线支票crossed cheque u}LX,B-n(  
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普通横线general crossing <RPoQ'.^  
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特别横线special crossing =_m9so  
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空白支票blank cheque #DK3p0d  
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失效支票，过期支票stale cheque N>pmhskN?  
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普通支票open cheque #;"D)C  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?cs]#6^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qQxA@kdd  
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支票换现金||兑现to cash a cheque M,t*nG  
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清理票款to clear a cheque 45+%K@@ x  
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保证兑现to certify a cheque BU9J_rCIv  
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填写支票数额to fill up a cheque nJleef9  
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支票上划线to cross a cheque \6lh `U  
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开发支票to make out a cheque 2f|6z-Z  
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签发支票，开立支票to draw a cheque||to issue a cheque )d +hZ'  
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透支支票to overdraw a cheque WHUT/:?f  
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背书支票to endorse a cheque v<;: 0  

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请付票款||清付票款to pay a cheque||to honour a cheque ~{kM5:-iw  
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支票退票to dishonour a cheque #>8T*B  
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拒付支票to refuse a cheque =-$!:W~  
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拒付支票to stop payment of a cheque 'nRp}s1^[  
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提示要求付款to present for payment %O#)Nq>mp  
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见票即付持票人payable to bearer K~c^*;F  
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支付指定人payable to order (NX)oP  
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已过期||无效out of date||stale ~}BJ0P(VMc  
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请给出票人R/D||refer to drawer M[~Jaxw%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q6=MS>JW]w  
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文字与数字不一致words and figures differ E*BSfn&i  
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时间已过account closed MSl&?}Bj  
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更改处应加盖印章alterations require initials c<?[d!vI  
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时间已过effects not cleared V$(/0mQV(  
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停止付款payment stopped 8V-,Xig;`  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money '.Z4 hHX  
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寄票供取款||支票支付to send a cheque for payment e0 u,zg+m  
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寄款人a remitter zmiZ]uq  
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收款人a remittee b{M}5~e=B  
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国外汇票foreign Bill 8gC)5Y  
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国内汇票inland Bill +}aC-&  
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跟单汇票documentary bill }mZVL~|V  
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空头汇票accommodation bill ufrqsv]=  
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原始汇票original bill l?8)6z#Zl  
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改写||换新票据renewed bill Kesy2mE  
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即期汇票sight bill||bill on demand ,*Z.  
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…days after date||…days after date…日后付款 zl%>`k!>  
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…months after date||…months after date…月后付款 ;o-yQmdh  
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见票后…日付款…days after sight||…days sight vq!uD!lr  
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见票后…月付款…months after sight||…months sight LL*mgTQ  
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同组票据set of bills x
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单张汇票sola of exchange||sole of exchange 8K"+,s(%R  
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远期汇票usance bill||bill at usance a%vrt)Gx  
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长期汇票long bill NbRn*nb/T  
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短期汇票short bill ut2~rRiK  
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逾期汇票overdue bill ciQZHH2  
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宽限日期days of grace U/l?>lOD\  
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电汇telegraphic transfer （T.T） lfZ04M{2  
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邮汇postal order||postal note （Am.）||post office order||money order kgdT7  
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本票promissory note （P/N） Hu3wdq  

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押汇负责书||押汇保证书letter of hypothecation ^5GW$
 
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副保||抵押品||付属担保物collateral security `Z"Q^  
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担保书trust receipt||letter of indemnity b89a)k>^g  
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承兑||认付acceptance YKmsQ(q`N  
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单张承兑general acceptance lKWPTCU  
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有条件承兑qualified acceptance 2d% }- nw  

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附条件认付conditional acceptance zZcnijWb  
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部分认付partial acceptance   9O{b]=>wq