[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。   gYx|Na,+
 
会计报表statement of account #|34(ML  
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往来帐目account current R$=UJ}>  
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现在往来帐||存款额current accout ZUb6d*B  
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销货帐account sales 9Bl_t}0  
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共同计算帐项joint account B]q &?~  
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未决帐项outstanding account i3*S`/]p  
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贷方帐项credit account||creditor account r"SuE:
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借方帐项debit account||debtor account :Q=Jn?Gjb  
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应付帐||应付未付帐account payable vDz)q  
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应收帐||应收未收帐account receivable Iu^#+n  
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新交易||新帐new account ^_r8R__S:  
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未决帐||老帐old account 0Np}O=>  

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现金帐cash account V=BF"S;-'
 
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流水帐running account `UL#g![J  
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暂记帐||未定帐suspense account z@^[.  
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过期帐||延滞帐overdue account||pastdue account G0Smss=K  
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杂项帐户sundry account [ /w{,+U  
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详细帐单||明细表detail account Wo2TU!  
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呆帐bad account T~7i:<E^  
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会计项目title of account t/LQ|/xo  
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会计薄||帐薄account-book A&rk5y;  
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营业报告书||损益计算表account of budiness||business report >{p&_u.r-  
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借贷细帐||交验帐account rendered trcG^uV  
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明细帐account stated Qyvn A|&  
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与…银行开立一户头to open an account with htX;"R&  
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与…银行建立交易to keep account with 7Vd"k;:X  
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继续记帐to keep account }kzGuNj  
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与…有交易to have an account with "S)2<tV  
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作成会计帐||有往来帐项to make out an account with ([SrIG>X  
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清算||清理债务to make up an account l?Vm/YXb  
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清洁帐目||与…停止交易to close ones account with 81Ixs Qt  
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结帐to close an account C_xOk'091  
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清理未付款to ask an account||to demand an account I3sH8/*  
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结清差额to balance the account with ?4>uGaU\  
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清算to settle an account||to liquidate an account||to square an account I#lvaoeN  
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审查帐目||监查帐目to audit an account CUJP"u>8M  
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检查帐目to examine an account *;^!FBT  
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转入A的帐户to charge the amount to As account )gM3,gSS  
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以计帐方式付款to pay on account V[E7mhqy  
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代理某人||为某人on ones account||on account of one "F_o%!l  
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为自己计算||独立帐目on ones own account bpe8 `b(#  
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由某人收益并负风险on ones account and risk||for ones account and risk m]g"]U:  
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由某人负担for ones account||for account of one _-N S-E  
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按某人指示||列入某人帐户by order and for account of one fX.V+.rj  
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列入5月份帐目for May account {d|R67~V  
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编入某中帐项下to pass to the account of||to place to the account of | ?6
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寄出清算书to send in an account||to send in render an account Kd_WN;l  
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支票薄cheque book Q]*YIb~D  
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支票陈票人cheque drawer S"|sD|xOb  
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持票人cheque holder ht^U VV2  
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不记名支票cheque to bearer||bearer cheque i'!M<>7  
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记名支票||认人支票cheque to order p71%-nV  
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到期支票antedated cheque dE5DH~ldV  
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未到期支票postdated cheque x7e  
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保付支票certified cheque tC+9W1o  
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未获兑现支票，退票returned cheque /3%]Ggwe  
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横线支票crossed cheque whNRUOK:  
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普通横线general crossing `n-e.{O((  
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特别横线special crossing z@y* jT  
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空白支票blank cheque ;_j\E(^%  
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失效支票，过期支票stale cheque qe(X5?#;  
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普通支票open cheque {>FA ~}cX.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V2/+SvB2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6%S>~L66  
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支票换现金||兑现to cash a cheque flLmZ1"  
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清理票款to clear a cheque He !0&B\7h  
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保证兑现to certify a cheque ]}v`#-Px(  
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填写支票数额to fill up a cheque }= <!j5:  
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支票上划线to cross a cheque d'3'{C|kk  
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开发支票to make out a cheque +mxYz#reX  
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签发支票，开立支票to draw a cheque||to issue a cheque '6 WDs]\  
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透支支票to overdraw a cheque Xr
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背书支票to endorse a cheque SQ1&n;M}f  
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请付票款||清付票款to pay a cheque||to honour a cheque "Q J-IRt&  
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支票退票to dishonour a cheque C9iG`?  
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拒付支票to refuse a cheque H Z}'W<N  
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拒付支票to stop payment of a cheque p}!pT/KmpH  
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提示要求付款to present for payment zF$wz1 %  
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见票即付持票人payable to bearer N~kYT\$b#  
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支付指定人payable to order xr2:bu  
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已过期||无效out of date||stale .KS Gma6]  
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请给出票人R/D||refer to drawer 9|m L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F&~v D  
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文字与数字不一致words and figures differ DIAP2LR ?  
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支票 4{g|$@s(  
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时间已过account closed j ayoARUB  
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更改处应加盖印章alterations require initials t} M3F-NZ  
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时间已过effects not cleared ~4<3`l=A  
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停止付款payment stopped U;@jl?jnG  
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支票毁损cheque mutilated WRyL pTr-  
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汇款||寄钱to remit||to send money >JOvg*a?"  
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寄票供取款||支票支付to send a cheque for payment *Rh .s!@4  
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寄款人a remitter =[+&({  
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收款人a remittee ;h J*u  
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国外汇票foreign Bill =_J<thp  
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国内汇票inland Bill s.)w A `&&  
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跟单汇票documentary bill MToQ8qKs  
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空头汇票accommodation bill RsfTUb)<  
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原始汇票original bill gGml c:/J%  
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改写||换新票据renewed bill 7h/Q;P5  
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即期汇票sight bill||bill on demand 3#9r4;&  
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…days after date||…days after date…日后付款 aEdJri  
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…months after date||…months after date…月后付款 W(lKR_pF  
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见票后…日付款…days after sight||…days sight Le:mMd= G  
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见票后…月付款…months after sight||…months sight LNxE-Dp  
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同组票据set of bills 7+hF;  
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单张汇票sola of exchange||sole of exchange $SGA60q  
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远期汇票usance bill||bill at usance {2gd4[:  
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长期汇票long bill 7O9hn2?e  
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短期汇票short bill IgR"euU  
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逾期汇票overdue bill aGk%I  
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宽限日期days of grace [H:GKhPC`  
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电汇telegraphic transfer （T.T） =Pb5b6Y@6  
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邮汇postal order||postal note （Am.）||post office order||money order `=}UFu  

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本票promissory note （P/N） =i^<a7M~  
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押汇负责书||押汇保证书letter of hypothecation H1%[\X?=  
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副保||抵押品||付属担保物collateral security :IR9=nhS]  
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担保书trust receipt||letter of indemnity 7.
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承兑||认付acceptance JYg% ~tW'  
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单张承兑general acceptance FJf~vAQ  
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有条件承兑qualified acceptance hH1lgc  
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附条件认付conditional acceptance @1qdd~B}  
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部分认付partial acceptance   wMz-U- z