[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。   ue8"_N  
会计报表statement of account b aO^Z  
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往来帐目account current %:S4OT8]  
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现在往来帐||存款额current accout BG&XCn5g|  
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销货帐account sales w!kWG,{C  
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共同计算帐项joint account
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未决帐项outstanding account >.=v*\P  
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贷方帐项credit account||creditor account , RKl  
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借方帐项debit account||debtor account =bHS@h8N<  
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应付帐||应付未付帐account payable '>:c:Tewy  
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应收帐||应收未收帐account receivable `
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新交易||新帐new account X/BcS[a  
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未决帐||老帐old account xf4CM,Z7 (  
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现金帐cash account IY"+hHt  
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流水帐running account `8lS)R!  
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暂记帐||未定帐suspense account 7R7e3p,K  
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过期帐||延滞帐overdue account||pastdue account 5"9'=LV~  
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杂项帐户sundry account 5V*R
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详细帐单||明细表detail account 83!{?EPE  
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呆帐bad account 0dW*].Gi:  
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会计项目title of account "F:V$,mJ  
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会计薄||帐薄account-book Aa+<4 R  
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营业报告书||损益计算表account of budiness||business report _0|@B8!J?  
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借贷细帐||交验帐account rendered 88KQ) NU  
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明细帐account stated &N X7  
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与…银行开立一户头to open an account with M5:j)oW  
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与…银行建立交易to keep account with i9Eh1A3Y  
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继续记帐to keep account 4U hh]/  
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与…有交易to have an account with &4wwp!J  
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作成会计帐||有往来帐项to make out an account with yeam-8  
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清算||清理债务to make up an account 55ft,a  
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清洁帐目||与…停止交易to close ones account with D!8v$(#hR  
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结帐to close an account N85ZbmU~  
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清理未付款to ask an account||to demand an account _U9.u#>sV  
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结清差额to balance the account with `(/xj{"Fr}  
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清算to settle an account||to liquidate an account||to square an account 9Wg;M#c2Y|  
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审查帐目||监查帐目to audit an account 96S$Y~G#&  

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检查帐目to examine an account %<r}V<OeR  
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转入A的帐户to charge the amount to As account F'"-aB ~  
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以计帐方式付款to pay on account 4TyzD%pOw  
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代理某人||为某人on ones account||on account of one )L7[;(gQ  
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为自己计算||独立帐目on ones own account k!G{#(++&6  
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由某人收益并负风险on ones account and risk||for ones account and risk @$Yk#N;&(  
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由某人负担for ones account||for account of one #DARZhU)  
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按某人指示||列入某人帐户by order and for account of one nE?:nJ|%E  
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列入5月份帐目for May account OH@gwC  
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编入某中帐项下to pass to the account of||to place to the account of h~qv_)F_  
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寄出清算书to send in an account||to send in render an account J`C 2}$ ~  
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支票薄cheque book ?"T!<L  
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支票陈票人cheque drawer IwS<p-  
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持票人cheque holder `sy_'`i>X  
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不记名支票cheque to bearer||bearer cheque O2yD{i#l*#  
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记名支票||认人支票cheque to order 8e ?9:VM]  
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到期支票antedated cheque C-@M|K9A'  
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未到期支票postdated cheque .wTb/x  
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保付支票certified cheque I>w|80%%  
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未获兑现支票，退票returned cheque <Wj/A/  
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横线支票crossed cheque nB[B FVkU  
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普通横线general crossing SMU8U  
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特别横线special crossing !\$4A,  
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空白支票blank cheque ZEpu5`  
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失效支票，过期支票stale cheque -]YsiE?r  
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普通支票open cheque t:,lz8Y~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -- IewW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l Dwq[ I]w  
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支票换现金||兑现to cash a cheque m1tc="j  
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清理票款to clear a cheque bHTTxZ-%  
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保证兑现to certify a cheque )IIWXN2A  
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填写支票数额to fill up a cheque qV``' _=<  
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支票上划线to cross a cheque 9/R=_y-  
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开发支票to make out a cheque Ro2!$[P
 
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签发支票，开立支票to draw a cheque||to issue a cheque 5<oV>|*@{  
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透支支票to overdraw a cheque 1ZWr@,\L  
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背书支票to endorse a cheque =Zaw>p*H  
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请付票款||清付票款to pay a cheque||to honour a cheque eTY(~J#'  
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支票退票to dishonour a cheque !XF:.|  
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拒付支票to refuse a cheque LJ*W&y(2>Q  
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拒付支票to stop payment of a cheque N8
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提示要求付款to present for payment {6;S= 9E\
 
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见票即付持票人payable to bearer l}9E0^AS  
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支付指定人payable to order KU87WpjX  
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已过期||无效out of date||stale XWf1c ~J  
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请给出票人R/D||refer to drawer zdN(r<m9"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds B3@\Ua)  
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文字与数字不一致words and figures differ s)7sgP  
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支票 w72\'  
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时间已过account closed aQL$?,  
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更改处应加盖印章alterations require initials *ZV=4[#bT  
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时间已过effects not cleared rHD_sC*  
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停止付款payment stopped .v_-V?7   
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支票毁损cheque mutilated |HA1.Y=  
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汇款||寄钱to remit||to send money ) 0|X];sD  
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寄票供取款||支票支付to send a cheque for payment !9vq"J~hz"  
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寄款人a remitter +`l)W`zX  
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收款人a remittee )^LiALh  
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国外汇票foreign Bill %v,a3^Qu  
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国内汇票inland Bill /DoSU>%hK  
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跟单汇票documentary bill W|AK"vf  
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空头汇票accommodation bill ND\M  
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原始汇票original bill '))K' u  
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改写||换新票据renewed bill 8\Kpc; zb  
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即期汇票sight bill||bill on demand A#8J6xcSrL  
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…days after date||…days after date…日后付款 p&k%d, *  
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…months after date||…months after date…月后付款 U%rq(`;  
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见票后…日付款…days after sight||…days sight ,C0D|q4/!.  
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见票后…月付款…months after sight||…months sight K8RV=3MBLD  
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同组票据set of bills ]\ t20R{z  
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单张汇票sola of exchange||sole of exchange @K\hgaQ  
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远期汇票usance bill||bill at usance $;Z0CG  
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长期汇票long bill ) 3.=)?XW  
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短期汇票short bill *yYeqm  
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逾期汇票overdue bill 7n]ukqZ  
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宽限日期days of grace ('Ha$O72  
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电汇telegraphic transfer （T.T） y+h/jEbM</  
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邮汇postal order||postal note （Am.）||post office order||money order |k#EYf#Y  
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本票promissory note （P/N） hISYtNWjd"  
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押汇负责书||押汇保证书letter of hypothecation E:Ul_m8  
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副保||抵押品||付属担保物collateral security p-*{x  
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担保书trust receipt||letter of indemnity +xQj-r)-  
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承兑||认付acceptance `
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单张承兑general acceptance G 2uM6  
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有条件承兑qualified acceptance }(oWXwFb&W  
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附条件认付conditional acceptance `5
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部分认付partial acceptance   8( Q