[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。   --$ 4Q(#  
会计报表statement of account  : y%d  
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往来帐目account current 8%A#`)fb  
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现在往来帐||存款额current accout "_-Po^u=r  
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销货帐account sales 4T|b Cs?e  
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共同计算帐项joint account 2^h27A  
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未决帐项outstanding account [j=yMP38!:  
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贷方帐项credit account||creditor account dCi?SIN  
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借方帐项debit account||debtor account xS4w5i2  
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应付帐||应付未付帐account payable b=yx7v"r  
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应收帐||应收未收帐account receivable 1+szG1U=  
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新交易||新帐new account dP#|$1  
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未决帐||老帐old account mn, =i  
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现金帐cash account 1"zDin!A  
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流水帐running account G_;)a]v8)  
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暂记帐||未定帐suspense account H$=e -L`@  
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过期帐||延滞帐overdue account||pastdue account Wvbf"h
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杂项帐户sundry account +o\:d1y  
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详细帐单||明细表detail account ] $ L|  
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呆帐bad account l)G^cSHF.3  
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会计项目title of account $G8E 3|k  
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会计薄||帐薄account-book gp5_Z-me  
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营业报告书||损益计算表account of budiness||business report 0"kbrv2y  
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借贷细帐||交验帐account rendered g<l1z o`_  
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明细帐account stated iIMd!Q.)@  
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与…银行开立一户头to open an account with s%qF/70'  
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与…银行建立交易to keep account with kjg~n9#T  
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继续记帐to keep account /RNIIY~w  
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与…有交易to have an account with syWG'(>  
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作成会计帐||有往来帐项to make out an account with !j:9`XD|  
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清算||清理债务to make up an account >hPQRd  
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清洁帐目||与…停止交易to close ones account with N!ls j \-  
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结帐to close an account ,5|&A  
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清理未付款to ask an account||to demand an account |_] Q$q[[%  
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结清差额to balance the account with n&"B0ycF  

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清算to settle an account||to liquidate an account||to square an account zbk q  
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审查帐目||监查帐目to audit an account m;'6MHx;  
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检查帐目to examine an account {zn!vJX
  
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转入A的帐户to charge the amount to As account {U1?Et#  
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以计帐方式付款to pay on account vbb5f#WZ  
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代理某人||为某人on ones account||on account of one ]L9s %]o  
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为自己计算||独立帐目on ones own account .!f$ \1l  
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由某人收益并负风险on ones account and risk||for ones account and risk E^vJ@O  
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由某人负担for ones account||for account of one U*22h` S  
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按某人指示||列入某人帐户by order and for account of one $wo? !gt  
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列入5月份帐目for May account {u#;?u=|  
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编入某中帐项下to pass to the account of||to place to the account of wB!Nc Y\p  
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寄出清算书to send in an account||to send in render an account Cj{1 H([-  
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支票薄cheque book AaWs}M  
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支票陈票人cheque drawer _V7r1fY:  
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持票人cheque holder ;<j0f~G`  
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不记名支票cheque to bearer||bearer cheque m^ tFi7c  
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记名支票||认人支票cheque to order Q9Kve3u-i  
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到期支票antedated cheque ihIVUu-M  
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未到期支票postdated cheque .QZaGw=,z  
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保付支票certified cheque &jslyQ#  
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未获兑现支票，退票returned cheque AiEd!u.  
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横线支票crossed cheque ;7?kl>5]  
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普通横线general crossing ew#B[[  
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特别横线special crossing x:),P-~w  
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空白支票blank cheque *K|W /'_&  
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失效支票，过期支票stale cheque gQ'zW  
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普通支票open cheque 'p>Ra/4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `o=q%$f#k~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oB}BU`-l  
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支票换现金||兑现to cash a cheque G`cHCP_n  
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清理票款to clear a cheque &e @2  
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保证兑现to certify a cheque ]V^iN=(_5  
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填写支票数额to fill up a cheque 1oR7iD^  
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支票上划线to cross a cheque wPQH(~k:  
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开发支票to make out a cheque \UPjf]&  
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签发支票，开立支票to draw a cheque||to issue a cheque ^uKwB;@  
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透支支票to overdraw a cheque .B7,j%1r  
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背书支票to endorse a cheque ]D?"aX'q>  
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请付票款||清付票款to pay a cheque||to honour a cheque >")Tf6zw&  
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支票退票to dishonour a cheque (up~[  
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拒付支票to refuse a cheque ,k24w7K%d  
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拒付支票to stop payment of a cheque WffQ:L?  
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提示要求付款to present for payment K*%9)hq  
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见票即付持票人payable to bearer #jkf1"8C  
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支付指定人payable to order =i$Fl{vH  
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已过期||无效out of date||stale 3DzMB?I  
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请给出票人R/D||refer to drawer YJ^] u}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8*W#D H!  
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文字与数字不一致words and figures differ :G [|CPm-  
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支票 ~FZ&.<s  
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时间已过account closed S*==aftl(  
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更改处应加盖印章alterations require initials ?h3Y)5xT  
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时间已过effects not cleared 7TgOK   
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停止付款payment stopped /@wg>&L]  
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支票毁损cheque mutilated !-z'2B*:^  
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汇款||寄钱to remit||to send money &#o~U$GBg  
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寄票供取款||支票支付to send a cheque for payment 8{|8G-Mi  
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寄款人a remitter 0m7Y>0wC6T  
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收款人a remittee 9"@\s$ OBk  
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国外汇票foreign Bill A|CmlAW~^  
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国内汇票inland Bill Z_PNI#h*
 
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跟单汇票documentary bill ~<P 0]ju  
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空头汇票accommodation bill G !<Z.]  
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原始汇票original bill Zvhsyz|  
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改写||换新票据renewed bill 'QG xd!4  
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即期汇票sight bill||bill on demand LU+3{O5y  
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…days after date||…days after date…日后付款 pb^i^tA+A  
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…months after date||…months after date…月后付款 9*$t!r{B@  
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见票后…日付款…days after sight||…days sight FK6[>(QO  
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见票后…月付款…months after sight||…months sight m2-Sx  
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同组票据set of bills `id
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单张汇票sola of exchange||sole of exchange "X2Vrn'  
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远期汇票usance bill||bill at usance ;V@WtZv  
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长期汇票long bill ^F>cp ,x  
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短期汇票short bill Yv hA_v  
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逾期汇票overdue bill |}23>l7  
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宽限日期days of grace r`%+M7  
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电汇telegraphic transfer （T.T） ;V^ 112|C  
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邮汇postal order||postal note （Am.）||post office order||money order h H <J,Wn  
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本票promissory note （P/N） b:=TB0Fx?n  
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押汇负责书||押汇保证书letter of hypothecation Jm|+- F@I  
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副保||抵押品||付属担保物collateral security u4m,'X
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担保书trust receipt||letter of indemnity ng:kA%! Q  
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承兑||认付acceptance 'sLiu8G  
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单张承兑general acceptance Ad:TY pLD  
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有条件承兑qualified acceptance 994`ua+  
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附条件认付conditional acceptance Vm5c+;  
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部分认付partial acceptance   \=+b}mKV m