[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。   n$iz   
会计报表statement of account [c~zO+x  
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往来帐目account current @wz7jzMi  
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现在往来帐||存款额current accout  VPzdT*g]  
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销货帐account sales Rlu;l  
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共同计算帐项joint account Hr'#
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未决帐项outstanding account bK7DGw`1  
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贷方帐项credit account||creditor account 2*N# %ZUX  
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借方帐项debit account||debtor account b $!l*r  
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应付帐||应付未付帐account payable .x&>H  
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应收帐||应收未收帐account receivable G(L*8U<UG  
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新交易||新帐new account -HOCxR  
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未决帐||老帐old account l[gL(p"W  
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现金帐cash account 6%? NNEM  
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流水帐running account IkupW|}rc  
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暂记帐||未定帐suspense account Z`[j;=[  
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过期帐||延滞帐overdue account||pastdue account Z@>>ZS1Do  
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杂项帐户sundry account v / a/  
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详细帐单||明细表detail account /c09-$M  
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呆帐bad account #SL/Jr DZ  
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会计项目title of account f+d{^-  
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会计薄||帐薄account-book  ,L`qV  
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营业报告书||损益计算表account of budiness||business report 4}gwMjU-B  
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借贷细帐||交验帐account rendered l_D PlY  
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明细帐account stated DRw%~  
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与…银行开立一户头to open an account with Y5K!DMKY  
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与…银行建立交易to keep account with =\`9\Gd  
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继续记帐to keep account
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与…有交易to have an account with d ;
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作成会计帐||有往来帐项to make out an account with I_v]^>Xw  
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清算||清理债务to make up an account In
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清洁帐目||与…停止交易to close ones account with \}Hk`n)Aq  
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结帐to close an account ^]OD+
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清理未付款to ask an account||to demand an account 6VRVk7"  
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结清差额to balance the account with S tn[M|
 
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清算to settle an account||to liquidate an account||to square an account {_PV~8u  
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审查帐目||监查帐目to audit an account wMei`svY  
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检查帐目to examine an account R~)c(jj5  
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转入A的帐户to charge the amount to As account L2AZ0E"ub  
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以计帐方式付款to pay on account (eG#JVsm9  

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代理某人||为某人on ones account||on account of one 2=u5N[*  
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为自己计算||独立帐目on ones own account ]'MLy#9  
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由某人收益并负风险on ones account and risk||for ones account and risk z_CBOJl#C!  
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由某人负担for ones account||for account of one <eb>/ D  
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按某人指示||列入某人帐户by order and for account of one 3>/Yku)t  
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列入5月份帐目for May account ~{oM&I|d8  
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编入某中帐项下to pass to the account of||to place to the account of PtwE[YDu  
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寄出清算书to send in an account||to send in render an account -E?h^J&U  
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支票薄cheque book f4CwyL6ur  
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支票陈票人cheque drawer ;Rt?&&W  
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持票人cheque holder ,=R->~ J  
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不记名支票cheque to bearer||bearer cheque gBf%9F  
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记名支票||认人支票cheque to order y`!3Z} 7  
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到期支票antedated cheque Cj31'
 
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未到期支票postdated cheque ;sS N  
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保付支票certified cheque Sz.jv#Y  
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未获兑现支票，退票returned cheque '/Hx0]V  
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横线支票crossed cheque JD^(L~n]  
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普通横线general crossing "nf.kj:>  
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特别横线special crossing  I?.$  
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空白支票blank cheque Vp.($  
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失效支票，过期支票stale cheque loZJV M  
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普通支票open cheque hyH"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CLg;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q+>J'UGb  
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支票换现金||兑现to cash a cheque +/*g?Vt  
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清理票款to clear a cheque $?Y Ry_SI  
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保证兑现to certify a cheque @%q0fj8b  
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填写支票数额to fill up a cheque X 2hV)8Sk  
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支票上划线to cross a cheque 9JV(}v5[  
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开发支票to make out a cheque al$G OMi  
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签发支票，开立支票to draw a cheque||to issue a cheque qRT1Wre 3  
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透支支票to overdraw a cheque S/Pffal  
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背书支票to endorse a cheque rs2G{a  
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请付票款||清付票款to pay a cheque||to honour a cheque Z[<rz6%cB  
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支票退票to dishonour a cheque >MZWm6M8  
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拒付支票to refuse a cheque Z? u\  
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拒付支票to stop payment of a cheque ,6:ya8vB  
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提示要求付款to present for payment 3on]#/"1b  
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见票即付持票人payable to bearer Sd/?xyF1(  
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支付指定人payable to order %>Z;/j|#r  
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已过期||无效out of date||stale ]Tk3@jw+b  
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请给出票人R/D||refer to drawer Qz/o-W;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^Uss?)jN4  
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文字与数字不一致words and figures differ `(s&H8x#  
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支票 & 1)4B  
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时间已过account closed =>nrU8x  
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更改处应加盖印章alterations require initials (n:d {bKV  
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时间已过effects not cleared Pf&\2_H3s9  
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停止付款payment stopped `B6~KZ  
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支票毁损cheque mutilated G|eY$5!i  
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汇款||寄钱to remit||to send money "FA&Qm0  
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寄票供取款||支票支付to send a cheque for payment PwP;+R};|  
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寄款人a remitter $:IOoS|e  
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收款人a remittee $="t7C9S  
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国外汇票foreign Bill y/U(v"'4U  
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国内汇票inland Bill /{Ff)<Q.Z  
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跟单汇票documentary bill /ZC/yGdIS_  
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空头汇票accommodation bill A4;EtW+F  
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原始汇票original bill Dn{ hU$*  
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改写||换新票据renewed bill Xvy3D@o  
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即期汇票sight bill||bill on demand 3FWl_d~uD  
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…days after date||…days after date…日后付款 ""AP-7  
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…months after date||…months after date…月后付款 61qs`N=k  
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见票后…日付款…days after sight||…days sight }^T7S2_Qy  
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见票后…月付款…months after sight||…months sight ;ZnSWIF2  
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同组票据set of bills 9\2<#,R1q  
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单张汇票sola of exchange||sole of exchange 3Z,J&d`[  
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远期汇票usance bill||bill at usance FG-v71!h#  
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长期汇票long bill aT9+] Ig  
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短期汇票short bill t r)[6o#  
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逾期汇票overdue bill hLs<g!*O  
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宽限日期days of grace yH\3*#+  
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电汇telegraphic transfer （T.T） [#+yL  
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邮汇postal order||postal note （Am.）||post office order||money order h
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本票promissory note （P/N） tHh
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押汇负责书||押汇保证书letter of hypothecation |4$.mb.  
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副保||抵押品||付属担保物collateral security i6S5 4&^!  
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担保书trust receipt||letter of indemnity d8)ps,  
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承兑||认付acceptance ~CtLSyB  
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单张承兑general acceptance D(E3{\*R  
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有条件承兑qualified acceptance C`J>Gm  
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附条件认付conditional acceptance 3jI rB%  
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部分认付partial acceptance   EbfE/_I