[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。   Sqp9
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会计报表statement of account t 9(,JC0  
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往来帐目account current ^ h_rE |c  
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现在往来帐||存款额current accout <RxxGD  
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销货帐account sales &v]xYb)+<  
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共同计算帐项joint account  \&d1bq  
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未决帐项outstanding account GfgHFv  
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贷方帐项credit account||creditor account fm#7}Y  
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借方帐项debit account||debtor account #+i5'p(4  
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应付帐||应付未付帐account payable {dh@|BzsbH  
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应收帐||应收未收帐account receivable -R9{Ak  
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新交易||新帐new account  de8xl  
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未决帐||老帐old account uEsF 8  
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现金帐cash account 9r:|u:i7m  
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流水帐running account i1{)\/f3  
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暂记帐||未定帐suspense account ,-n_(U  
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过期帐||延滞帐overdue account||pastdue account N+]HJ`K  
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杂项帐户sundry account XB[EJGaX  
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详细帐单||明细表detail account nh+h3"-d  
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会计项目title of account wgQx.8 h>  

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会计薄||帐薄account-book 3z k},8fu  
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营业报告书||损益计算表account of budiness||business report 8yswi[  
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借贷细帐||交验帐account rendered d|sf2   
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明细帐account stated D4{ <~/oBv  
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与…银行建立交易to keep account with 'kJyE9*xU.  
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继续记帐to keep account *"V) hI5  
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与…有交易to have an account with V|2[>\Cv  
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作成会计帐||有往来帐项to make out an account with Nm#[A4  
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清算||清理债务to make up an account SS&G<3Ke  
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清洁帐目||与…停止交易to close ones account with ,H]S-uK~  
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结帐to close an account G4EuW *~
 
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清理未付款to ask an account||to demand an account xE6hE'rh.O  
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结清差额to balance the account with lG`%4}1  
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清算to settle an account||to liquidate an account||to square an account XrGP]k6.^  
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审查帐目||监查帐目to audit an account V?n=yg  
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检查帐目to examine an account .|KBQ MI  
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转入A的帐户to charge the amount to As account (~?p`g+I.P  
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以计帐方式付款to pay on account 8-x)8B  
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代理某人||为某人on ones account||on account of one 3]pHc)p!.  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk lLS7K8;4W  
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由某人负担for ones account||for account of one y N,grU(  
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按某人指示||列入某人帐户by order and for account of one /25
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列入5月份帐目for May account ]#vi/6\J  
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编入某中帐项下to pass to the account of||to place to the account of l_Zx'm  
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寄出清算书to send in an account||to send in render an account }lGui>/D  
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支票薄cheque book &_74h);2I:  
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支票陈票人cheque drawer 1:J+`mzpl  
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持票人cheque holder  45WJb+$  
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不记名支票cheque to bearer||bearer cheque <>)N$$Rx&  
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记名支票||认人支票cheque to order {(I":rt#  
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到期支票antedated cheque mi[8O$^iJ  
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未到期支票postdated cheque buT6)~lw  
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保付支票certified cheque f+8 QAvh  
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未获兑现支票，退票returned cheque O8SE)R~  
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横线支票crossed cheque *if z@8C }  
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普通横线general crossing ,~D V0#"  
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特别横线special crossing cnI5G!  
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空白支票blank cheque ?{e}ouKYX1  
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失效支票，过期支票stale cheque bzxf*b1I  
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普通支票open cheque 7eju%d  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @XX PJq;J  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -Ep#q&\  
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支票换现金||兑现to cash a cheque -5 D<zP/  

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清理票款to clear a cheque rM"27ud[`_  
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保证兑现to certify a cheque 5a$EXV  
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填写支票数额to fill up a cheque yV )fJ_  
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支票上划线to cross a cheque Z)M "`2Ur  
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开发支票to make out a cheque [Hx(a.,d  
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签发支票，开立支票to draw a cheque||to issue a cheque gTXpaB<  
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透支支票to overdraw a cheque j<*7p:L7_>  
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背书支票to endorse a cheque <1l%|   
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请付票款||清付票款to pay a cheque||to honour a cheque  pE)NSZ  
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支票退票to dishonour a cheque P'lnS&yA  
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拒付支票to refuse a cheque AAlc %d/9  
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拒付支票to stop payment of a cheque "dX~J3$  
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提示要求付款to present for payment 6+IhI?lI=  
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见票即付持票人payable to bearer >,{sFc  
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支付指定人payable to order FpRYffT 9u  
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已过期||无效out of date||stale Kq3c Kp4  
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请给出票人R/D||refer to drawer H~+A6g]T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1y'Y+1.<  
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文字与数字不一致words and figures differ yDafNH  
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支票 ukSv70Ev  
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时间已过account closed D!rPF)K )  
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更改处应加盖印章alterations require initials b5NVQ8Mq  
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时间已过effects not cleared I%3[aBz4  
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停止付款payment stopped K;RH,o1  
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支票毁损cheque mutilated ?_NKyiu95  
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汇款||寄钱to remit||to send money M13HD/~O  
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寄票供取款||支票支付to send a cheque for payment ))"gWO  
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寄款人a remitter C-&ymJC|  
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收款人a remittee n Nt28n@  
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国外汇票foreign Bill |toP86  
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国内汇票inland Bill Xh9QfT,  
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跟单汇票documentary bill aFnel8  
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空头汇票accommodation bill s4|\cY`b-  
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原始汇票original bill XNz+a|cF  
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改写||换新票据renewed bill ] ,|,/~  
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即期汇票sight bill||bill on demand #HUn~r  
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…days after date||…days after date…日后付款 ~7]V^tG  
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…months after date||…months after date…月后付款 1dH|/9  
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见票后…日付款…days after sight||…days sight oTw!#Re)  
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见票后…月付款…months after sight||…months sight yJA~
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同组票据set of bills 0Hnj<|HL  
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单张汇票sola of exchange||sole of exchange ,-UF5U  
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远期汇票usance bill||bill at usance Kd\0nf6  
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长期汇票long bill !cW rB9  
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短期汇票short bill }lZEdF9GhG  
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逾期汇票overdue bill ;_}pIO  
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宽限日期days of grace wh:;G`6S  
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电汇telegraphic transfer （T.T） 4]d^L>  
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邮汇postal order||postal note （Am.）||post office order||money order !=9x=  
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本票promissory note （P/N） ?t/qaUXN  
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押汇负责书||押汇保证书letter of hypothecation AL]gK)R  
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副保||抵押品||付属担保物collateral security Q'<AV1<  
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担保书trust receipt||letter of indemnity VU3RFl  
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承兑||认付acceptance x'|ty[87  
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单张承兑general acceptance >8Oa(9n  
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有条件承兑qualified acceptance Nd(,oXa~  
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附条件认付conditional acceptance W;u.@I&  
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部分认付partial acceptance   E\iK_'#