[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。   ;z~j%L%b  
会计报表statement of account 
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往来帐目account current y>ePCDR3  
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现在往来帐||存款额current accout ]MB6++.e  
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销货帐account sales i \@a&tw  
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共同计算帐项joint account iL'j9_w,  
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未决帐项outstanding account aX.//T:':?  
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贷方帐项credit account||creditor account &c y<"y  
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借方帐项debit account||debtor account ) &ucX  
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应付帐||应付未付帐account payable LB^xdMXi  
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应收帐||应收未收帐account receivable !'>,37()  
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新交易||新帐new account WpC9(AX5g  
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未决帐||老帐old account X5+$:jq&  
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现金帐cash account [ZS.6{vr  
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流水帐running account  Au*1-  
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暂记帐||未定帐suspense account 0R}hAK+| 4  
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过期帐||延滞帐overdue account||pastdue account K+Pa b ?  
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杂项帐户sundry account kA9k^uR/  
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详细帐单||明细表detail account cvYKZB  
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呆帐bad account A:5P  
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会计项目title of account Mo4c8wp&SM  
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会计薄||帐薄account-book ^1Bk*?Yx\x  
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营业报告书||损益计算表account of budiness||business report /f hS #+V*  
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借贷细帐||交验帐account rendered aj-:JTf  
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明细帐account stated {ea*dX872:  
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与…银行开立一户头to open an account with S5~(3I )v  
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与…银行建立交易to keep account with ~e Uv.I/  
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继续记帐to keep account K
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与…有交易to have an account with OOY drv,  
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作成会计帐||有往来帐项to make out an account with eGo$F2C6E  
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清算||清理债务to make up an account ~}Z{hs)  
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清洁帐目||与…停止交易to close ones account with NSQ)lSW,;  
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结帐to close an account CC]q\%y-_  
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清理未付款to ask an account||to demand an account kZ!&3G9>-  
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结清差额to balance the account with ~:-V<r,pe  
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清算to settle an account||to liquidate an account||to square an account d)0 hAdh  
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审查帐目||监查帐目to audit an account W;8}`k  
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检查帐目to examine an account 'A/f>W  
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转入A的帐户to charge the amount to As account bbWW|PtWwP  
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以计帐方式付款to pay on account &lW~ot1,  
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代理某人||为某人on ones account||on account of one i.+#a2   
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为自己计算||独立帐目on ones own account OPDR
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由某人收益并负风险on ones account and risk||for ones account and risk ;* e$k7}F  
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由某人负担for ones account||for account of one *w1R>  
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按某人指示||列入某人帐户by order and for account of one Q_A?p$%;L  
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列入5月份帐目for May account L%4Do*V&  
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编入某中帐项下to pass to the account of||to place to the account of y!kM#DC^  
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寄出清算书to send in an account||to send in render an account 3d>xg%?  

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支票陈票人cheque drawer Rm=[Sj84  
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持票人cheque holder M1=y-3dW3  
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不记名支票cheque to bearer||bearer cheque O.wk
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记名支票||认人支票cheque to order <Z9N}wY,8  
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到期支票antedated cheque /N\[ C"8  
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未到期支票postdated cheque >,QW74o  
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保付支票certified cheque *heX[D &>)  
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未获兑现支票，退票returned cheque d(j|8/tpA  
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横线支票crossed cheque 9x9~u8j
 
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普通横线general crossing *L~88-V^  
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特别横线special crossing gay6dj^  
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空白支票blank cheque dTW3mF4=  
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失效支票，过期支票stale cheque gXI8$W>  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =/jCDY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ($ l t@j  
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支票换现金||兑现to cash a cheque K9(Su`zr  
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清理票款to clear a cheque [nnX,;  
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保证兑现to certify a cheque \h}a?T6  
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填写支票数额to fill up a cheque TQ\\/e:  
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支票上划线to cross a cheque 0=^A{V!m  
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开发支票to make out a cheque 5@xl/  
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签发支票，开立支票to draw a cheque||to issue a cheque X( H-U q*(  
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透支支票to overdraw a cheque jml 4YaGZ  
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背书支票to endorse a cheque ,?B o x  
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请付票款||清付票款to pay a cheque||to honour a cheque 0Q1sJDa.  
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支票退票to dishonour a cheque 8 )w75+&  
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拒付支票to refuse a cheque &Jr~)o   
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拒付支票to stop payment of a cheque 3 oG5E"G  
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提示要求付款to present for payment HktvUJ(Ii  
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见票即付持票人payable to bearer %z(nZ%,Z  
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支付指定人payable to order :CQ-?mT^LA  
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已过期||无效out of date||stale f\ wP}c'  
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请给出票人R/D||refer to drawer w+P
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Sc!{ o!9\  
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文字与数字不一致words and figures differ C0xjM0  
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支票 ,qS-T'[v,(  
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时间已过account closed : GZx-   
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时间已过effects not cleared ,\y)k}0lH  
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停止付款payment stopped "v @h  
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支票毁损cheque mutilated mHqw,28}  
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汇款||寄钱to remit||to send money z\zmAus  
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寄票供取款||支票支付to send a cheque for payment 0B0Uay'd_  
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寄款人a remitter c#?JW:^|Df  
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收款人a remittee v(+9&  
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国外汇票foreign Bill (^fiw  %#  
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国内汇票inland Bill R;2tb7o  
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跟单汇票documentary bill |{ E\ 
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空头汇票accommodation bill FdR!jt  
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原始汇票original bill Algk4zfK2,  
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改写||换新票据renewed bill ~NYy@l
 
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即期汇票sight bill||bill on demand !&f(Xs  
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…days after date||…days after date…日后付款 Ij+ E/V  
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…months after date||…months after date…月后付款 dgb#PxOMH  
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见票后…日付款…days after sight||…days sight N1
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见票后…月付款…months after sight||…months sight  4wLp  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange !{
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远期汇票usance bill||bill at usance 0~qnwe[g}  
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长期汇票long bill =d#3& R]p  
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短期汇票short bill #!,tI
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逾期汇票overdue bill MV"aO@  
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宽限日期days of grace :Gyv%>.  
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电汇telegraphic transfer （T.T） )*[3Imq/  
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邮汇postal order||postal note （Am.）||post office order||money order l@-J&qG  
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本票promissory note （P/N） Q`#Y_N-h+  
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押汇负责书||押汇保证书letter of hypothecation q.L0rY!  
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副保||抵押品||付属担保物collateral security :(A5,$  
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担保书trust receipt||letter of indemnity ]kC/b^~+m  
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承兑||认付acceptance q|)
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单张承兑general acceptance Lx&2)  
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有条件承兑qualified acceptance S[!-M\b  
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附条件认付conditional acceptance BR5r
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部分认付partial acceptance   o$I% 1