[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。   /,/T{V[  
会计报表statement of account 27E6S)zv  
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往来帐目account current 0[T!}F^%e  
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现在往来帐||存款额current accout =@binTC4  
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销货帐account sales =9
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共同计算帐项joint account f>waFu-  
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未决帐项outstanding account o&;+!Si@T  
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贷方帐项credit account||creditor account ]J;^< 4l  
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借方帐项debit account||debtor account *ta|,  
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应付帐||应付未付帐account payable rA8neO)  
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应收帐||应收未收帐account receivable (IIOKx_  
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新交易||新帐new account ~e~4S~{  
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未决帐||老帐old account ut& RKr3  
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现金帐cash account w;}P<K
 
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流水帐running account 6}n_r}kNR  
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暂记帐||未定帐suspense account N=zrY`Vd  
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过期帐||延滞帐overdue account||pastdue account ,D+pGxbr   
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杂项帐户sundry account nI|jUD+y  
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详细帐单||明细表detail account c[3sg  
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呆帐bad account >y(;k|
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会计项目title of account  z y  
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会计薄||帐薄account-book ucL}fnY1  
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营业报告书||损益计算表account of budiness||business report kHo0I8  
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借贷细帐||交验帐account rendered 5T:e4U&  
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明细帐account stated .Quu_S_vH  
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与…银行开立一户头to open an account with )U`
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与…银行建立交易to keep account with V\W?@V9g-  
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继续记帐to keep account COH0aNp;  
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与…有交易to have an account with a:r8Jzr  
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作成会计帐||有往来帐项to make out an account with 9E'fM  
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清算||清理债务to make up an account ]>tYU   
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清洁帐目||与…停止交易to close ones account with jVC`38|  
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结帐to close an account [CL.Xil=  
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清理未付款to ask an account||to demand an account cXU8}>qY7  
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结清差额to balance the account with |5oK04<  
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清算to settle an account||to liquidate an account||to square an account gqV66xmJ3  
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审查帐目||监查帐目to audit an account sU!h^N$  
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检查帐目to examine an account r<VZEbm)  
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转入A的帐户to charge the amount to As account QZ?#ixvJ  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one jz,Mm,Gi  
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为自己计算||独立帐目on ones own account <Qg).n>;z  
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由某人收益并负风险on ones account and risk||for ones account and risk w-iu/|}  
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由某人负担for ones account||for account of one w>#{Nl7gz  
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按某人指示||列入某人帐户by order and for account of one (V&5EO8)  
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列入5月份帐目for May account 42/MBP`
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编入某中帐项下to pass to the account of||to place to the account of /x%h@Cn!  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book CdBpz/  
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支票陈票人cheque drawer } 6 ,m2u  
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持票人cheque holder [}Q_T.4)E  
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不记名支票cheque to bearer||bearer cheque C/$bgK[ev  
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记名支票||认人支票cheque to order K}t=Y  
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到期支票antedated cheque i)iK0g"2  
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未到期支票postdated cheque |}7!'f\M  
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保付支票certified cheque r>e1IG  
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未获兑现支票，退票returned cheque >'lvZt  
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横线支票crossed cheque yV~TfTJ  
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普通横线general crossing qyBC1an5,  
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特别横线special crossing _l"=#i@L  
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空白支票blank cheque 
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失效支票，过期支票stale cheque abAw#XQ8  
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普通支票open cheque N%,zME  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S0Ur{!9\#^  
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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 hS
 
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支票换现金||兑现to cash a cheque I94-#*~I  
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清理票款to clear a cheque ]bAVOKm-  
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保证兑现to certify a cheque 734t  
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填写支票数额to fill up a cheque f~*7hv\  
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支票上划线to cross a cheque &]Uo>Gb3!q  
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开发支票to make out a cheque ML MetRP  
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签发支票，开立支票to draw a cheque||to issue a cheque qp)Wt6 k?  
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透支支票to overdraw a cheque u}%6=V  
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背书支票to endorse a cheque %$kd`Rl}  
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请付票款||清付票款to pay a cheque||to honour a cheque *Ti"8^`6  
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支票退票to dishonour a cheque dCS f$5  
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拒付支票to refuse a cheque 7)Vbp--b#  
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拒付支票to stop payment of a cheque @&EIH,c  
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提示要求付款to present for payment \>pm (gF  
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见票即付持票人payable to bearer :{ZwzJ  
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支付指定人payable to order &^DVSVqs^  
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已过期||无效out of date||stale hmd3W`8D  
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请给出票人R/D||refer to drawer W[*xr{0V  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hL6;n*S=  
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文字与数字不一致words and figures differ oPr`SYB  
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支票 d[p2?]  
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时间已过account closed sAqy(oy#M  
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更改处应加盖印章alterations require initials Zs=A<[  
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时间已过effects not cleared dB[4NT  
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停止付款payment stopped `}#rc DK  
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支票毁损cheque mutilated 5kTs7zJ^  
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汇款||寄钱to remit||to send money oH%[8!#  
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寄票供取款||支票支付to send a cheque for payment Ld}?daPj  
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寄款人a remitter 7[;!enO  
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收款人a remittee MmjZq  
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国外汇票foreign Bill =eQB-Xe8Y  
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国内汇票inland Bill Z5 IW
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跟单汇票documentary bill T[|#DMg$F  
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空头汇票accommodation bill HD=F2p  
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原始汇票original bill (46'#E z[F  
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改写||换新票据renewed bill 5 qfvHQ ~M  
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即期汇票sight bill||bill on demand F0U %m   
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…days after date||…days after date…日后付款 .pUB.l$)  
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…months after date||…months after date…月后付款 kBR=a%kG  
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见票后…日付款…days after sight||…days sight SF:98#pg  
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见票后…月付款…months after sight||…months sight uBbQJvL  
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同组票据set of bills utZI'5i  
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单张汇票sola of exchange||sole of exchange 2X2Ax~d@  
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远期汇票usance bill||bill at usance uQW)pD{_  
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长期汇票long bill w PR Ns9^  
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短期汇票short bill @o0HD
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逾期汇票overdue bill ,9ueHE  
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宽限日期days of grace ZvF#J_%gE5  
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电汇telegraphic transfer （T.T） Hi[lN7ma8  
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邮汇postal order||postal note （Am.）||post office order||money order Zl3l=x h  
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本票promissory note （P/N） zdJPMNHg  
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押汇负责书||押汇保证书letter of hypothecation : _Y^o  
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副保||抵押品||付属担保物collateral security 4}N+o+  
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担保书trust receipt||letter of indemnity <T7@,_T  
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承兑||认付acceptance +jrx;xwot  
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单张承兑general acceptance AT t.}-  
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有条件承兑qualified acceptance |6-9vU!LK?  
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附条件认付conditional acceptance ;0_T\{H"nR  
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部分认付partial acceptance   IJ.H/l}h