[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。   N!g9*Z
 
会计报表statement of account 9W(dmde>  
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往来帐目account current x g0iN'e'K  
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现在往来帐||存款额current accout vd8{c7g:n  
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销货帐account sales #-bA[eQV  
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共同计算帐项joint account Zl*X?5u  
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未决帐项outstanding account /kfgx{jZ  
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贷方帐项credit account||creditor account d+'p@!W_  
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借方帐项debit account||debtor account ?Orxmxc 2  
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应付帐||应付未付帐account payable uXKERzg  
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应收帐||应收未收帐account receivable [<6S%s  
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新交易||新帐new account 49vcoHlf  
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未决帐||老帐old account (Tbw3ENz  
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现金帐cash account @w?P7P<O`  
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流水帐running account 43@{JK9G  
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暂记帐||未定帐suspense account Vb= Mg  
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过期帐||延滞帐overdue account||pastdue account <UQe.K"  
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杂项帐户sundry account t$De/Uq  
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详细帐单||明细表detail account iy%ZQ[Un  
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呆帐bad account ])nPPf  
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会计项目title of account (w}H]LQ  
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会计薄||帐薄account-book ZR(x%ews  
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营业报告书||损益计算表account of budiness||business report /N&CaH\;^$  
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借贷细帐||交验帐account rendered ~NpA".PB  
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明细帐account stated *U P@9D  

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与…银行开立一户头to open an account with "gDb1h)8  
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与…银行建立交易to keep account with fmb} 2h  
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继续记帐to keep account "O%gFye  
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与…有交易to have an account with jhb6T ?}  
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作成会计帐||有往来帐项to make out an account with f (F)1  
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清算||清理债务to make up an account WRrd'{sB  
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清洁帐目||与…停止交易to close ones account with l%1!a  
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结帐to close an account 5sx1Zq7  
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清理未付款to ask an account||to demand an account w[IE
 
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结清差额to balance the account with `m!j$,c.  
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清算to settle an account||to liquidate an account||to square an account ~s
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审查帐目||监查帐目to audit an account 9+{G8$Ai  
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检查帐目to examine an account .R./0Ot tx  
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转入A的帐户to charge the amount to As account fM^qQM[lG  
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以计帐方式付款to pay on account 7w/4QiI  
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代理某人||为某人on ones account||on account of one !VI]oRgP  
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为自己计算||独立帐目on ones own account i*NH'o/  
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由某人收益并负风险on ones account and risk||for ones account and risk Gq }U|Z  
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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 }` != m  
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列入5月份帐目for May account 5yiK+-iTs  
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编入某中帐项下to pass to the account of||to place to the account of }C>{uXv  
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寄出清算书to send in an account||to send in render an account /gu%:vq  
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支票薄cheque book )l[M Q4vWW  
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支票陈票人cheque drawer !cAyTl(_  
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持票人cheque holder U9A~9"O  
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不记名支票cheque to bearer||bearer cheque r;Gi+Ca5  
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记名支票||认人支票cheque to order NN E<L;u  
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到期支票antedated cheque R@6zG Z1  
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未到期支票postdated cheque !2'jrJG
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保付支票certified cheque n;$5Cq!v=  
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未获兑现支票，退票returned cheque ALNc 'MW!  
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横线支票crossed cheque ]Qfn(u=o  
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普通横线general crossing Sz^5b!  
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特别横线special crossing DVK)2 La  
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空白支票blank cheque &/uu)v  
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失效支票，过期支票stale cheque Gu'rUo3Do  
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普通支票open cheque g"?Y+j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j~+>o[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 >2J

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支票换现金||兑现to cash a cheque E6,4RuCK  
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清理票款to clear a cheque HS.^y x  
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保证兑现to certify a cheque 9:!gI|C  
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填写支票数额to fill up a cheque LK;k'IJ  
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支票上划线to cross a cheque ;?6No(/  
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开发支票to make out a cheque 5 gv/Pq&  
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签发支票，开立支票to draw a cheque||to issue a cheque q-rB2  
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透支支票to overdraw a cheque <N` J`J-[  
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背书支票to endorse a cheque 9XHz-+bQ  
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请付票款||清付票款to pay a cheque||to honour a cheque 1t
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支票退票to dishonour a cheque xxm%u9@s  
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拒付支票to refuse a cheque LT~YFS  
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拒付支票to stop payment of a cheque p)=~% 7DV  
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提示要求付款to present for payment 2iU7 0(H  
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见票即付持票人payable to bearer o%4G
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支付指定人payable to order ';G1A  
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已过期||无效out of date||stale NJ
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请给出票人R/D||refer to drawer 3^StIw{X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o3Vn<Z$/Cl  
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文字与数字不一致words and figures differ 2`a q**}  
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支票 f&x0@Q/eON  
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时间已过account closed hKlZ i!4J  
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更改处应加盖印章alterations require initials ir:d'g1k  
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时间已过effects not cleared ]bgY6@M  
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停止付款payment stopped H<ZU#U0FZf  
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支票毁损cheque mutilated `!G7k  
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汇款||寄钱to remit||to send money 1Xyp/X2rI  
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寄票供取款||支票支付to send a cheque for payment m
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寄款人a remitter >WM3|
 
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收款人a remittee K@@9:T$  
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国外汇票foreign Bill 7CrpUh  
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国内汇票inland Bill Qg0vG]  
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跟单汇票documentary bill 3#Y3Dz`  
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空头汇票accommodation bill V:\]cGA{  
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原始汇票original bill w4{y"A  
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改写||换新票据renewed bill oP]L5S&A  
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即期汇票sight bill||bill on demand 0VIZ=-e  
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…days after date||…days after date…日后付款 [EGx
  
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…months after date||…months after date…月后付款 kV
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见票后…日付款…days after sight||…days sight M]B3vPA/v  
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见票后…月付款…months after sight||…months sight 0l1.O2-  
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同组票据set of bills eKJ:?Lxv;  
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单张汇票sola of exchange||sole of exchange SW;HjQ>V  
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远期汇票usance bill||bill at usance H`?* bG  
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长期汇票long bill d|3o
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短期汇票short bill V*~423  
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逾期汇票overdue bill [%t3[p<)O  
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宽限日期days of grace 0IpST  
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电汇telegraphic transfer （T.T） }<.7xz|V  
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邮汇postal order||postal note （Am.）||post office order||money order y3IA '  
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本票promissory note （P/N） QQT G9s  
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押汇负责书||押汇保证书letter of hypothecation ?LR"hZ>  
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副保||抵押品||付属担保物collateral security rQn{L{  
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担保书trust receipt||letter of indemnity yV8-  
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承兑||认付acceptance 7TnM4@*f  
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单张承兑general acceptance Is<x31R  
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有条件承兑qualified acceptance &|s+KP|d  
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附条件认付conditional acceptance
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部分认付partial acceptance   /SbSID_a