[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。   'jy
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会计报表statement of account )vuIO(8F#  
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往来帐目account current n(SeJk%>9  
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现在往来帐||存款额current accout <; 1M!.)5  
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销货帐account sales sx'eu;S  
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共同计算帐项joint account QDb8W*&<  
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未决帐项outstanding account t7,$u-  
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贷方帐项credit account||creditor account M<Dvhy[  
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借方帐项debit account||debtor account )/2TU]/
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应付帐||应付未付帐account payable m5,&;~  
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应收帐||应收未收帐account receivable 8u1?\ SYnb  
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新交易||新帐new account ? YluX  
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未决帐||老帐old account C+dz0u3s  
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现金帐cash account <KE%|6oER  
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流水帐running account 5Z=GFKf|  
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暂记帐||未定帐suspense account 'Axe:8LA'  
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过期帐||延滞帐overdue account||pastdue account $P2*q
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杂项帐户sundry account `_BmVms  
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详细帐单||明细表detail account <vb7X  
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呆帐bad account vZ^U]h V  
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会计项目title of account ['3E'q,4&  
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会计薄||帐薄account-book `P$X`;SwE  
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营业报告书||损益计算表account of budiness||business report H.o3d/8:  
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借贷细帐||交验帐account rendered 8m#y>`  
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明细帐account stated Ylgr]?Db*  
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与…银行开立一户头to open an account with ;*d?Qe:  
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与…银行建立交易to keep account with xU(b:D Z  
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继续记帐to keep account Cm0K-~ U  
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与…有交易to have an account with ME.!l6lm\  
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作成会计帐||有往来帐项to make out an account with phwBil-vUU  
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清算||清理债务to make up an account EOS[MjX+J  
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清洁帐目||与…停止交易to close ones account with c(!pcB8  
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结帐to close an account Hr \vu`p$  
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清理未付款to ask an account||to demand an account &G?w*w_n  
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结清差额to balance the account with ?uW} XAi  
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清算to settle an account||to liquidate an account||to square an account (%9J(4  
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审查帐目||监查帐目to audit an account |lyspD  
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检查帐目to examine an account f{|n/j;n=C  
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转入A的帐户to charge the amount to As account gRZ!=z[&  
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以计帐方式付款to pay on account _P%PjFQ)  
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代理某人||为某人on ones account||on account of one -.-@|*5  
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为自己计算||独立帐目on ones own account TjpAJW@-  
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由某人收益并负风险on ones account and risk||for ones account and risk *~.'lE%[U  
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由某人负担for ones account||for account of one ~SXqhX-`  
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按某人指示||列入某人帐户by order and for account of one Bo0T}P~  
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列入5月份帐目for May account FQ/z,it_i  
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编入某中帐项下to pass to the account of||to place to the account of ,5x9o"N!  
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寄出清算书to send in an account||to send in render an account C~M,N|m+^  
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支票薄cheque book HrR w  
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支票陈票人cheque drawer ;rXZ?"  
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持票人cheque holder `
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不记名支票cheque to bearer||bearer cheque j% '~l#nw  
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记名支票||认人支票cheque to order M2A_T.F=H  
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到期支票antedated cheque :=K+~?  
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未到期支票postdated cheque mC'<Ov<eJ  
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保付支票certified cheque M[0NB2`Wp  
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未获兑现支票，退票returned cheque E/^N   
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横线支票crossed cheque -e_pw,5c '  
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普通横线general crossing %D`j3cEp@  
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特别横线special crossing (:RYd6i  
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空白支票blank cheque +[[^W;<.l  
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失效支票，过期支票stale cheque H2yPVJ\Y)"  
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普通支票open cheque Axla@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )eH?3""  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 12l1u[TlS  
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支票换现金||兑现to cash a cheque 4p>,
 
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清理票款to clear a cheque VL$?vI'  
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保证兑现to certify a cheque ,hCbx#h  
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填写支票数额to fill up a cheque *~d<]U5h  
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支票上划线to cross a cheque m[hHaX  
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开发支票to make out a cheque Gy
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签发支票，开立支票to draw a cheque||to issue a cheque ,W>-MPJn[8  
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透支支票to overdraw a cheque !)(To  
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背书支票to endorse a cheque 8]WcW/1r !  
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请付票款||清付票款to pay a cheque||to honour a cheque AA}+37@2I  
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支票退票to dishonour a cheque vX$|/74  
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拒付支票to refuse a cheque #y1M1Og  
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拒付支票to stop payment of a cheque 3Q_)Xs r`  
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提示要求付款to present for payment 1 JZhcfG  
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见票即付持票人payable to bearer 4!Lj\.!$  
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支付指定人payable to order R)%I 9M,  
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已过期||无效out of date||stale +aOX{1w  
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请给出票人R/D||refer to drawer svMu85z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >&Vz/0  
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文字与数字不一致words and figures differ ](z*t+">  
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支票 5PE}3he:  
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时间已过account closed KuMH,rXF  
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更改处应加盖印章alterations require initials *4c5b'u  
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时间已过effects not cleared y_2B
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停止付款payment stopped i~rb-~o  
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支票毁损cheque mutilated 6u{%jSA>D\  
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汇款||寄钱to remit||to send money uS!V_]  
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寄票供取款||支票支付to send a cheque for payment X#o;`QM  
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寄款人a remitter sY?sQ'E2]  
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收款人a remittee co'qVsOiH  
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国外汇票foreign Bill \\3 5} 9  
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国内汇票inland Bill qJR8fQ
  
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跟单汇票documentary bill &LQfs4}a ,  
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空头汇票accommodation bill ' Y]<1M>.g  
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原始汇票original bill MI~QXy,  
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改写||换新票据renewed bill 0\+$j5;  
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即期汇票sight bill||bill on demand &09G9GsnQ  
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…days after date||…days after date…日后付款 f|2QI~R  
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…months after date||…months after date…月后付款 2t7=GA+j  
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见票后…日付款…days after sight||…days sight y/+y |.Xg  
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见票后…月付款…months after sight||…months sight 0p'g+ 2  
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同组票据set of bills fg GTm:   
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单张汇票sola of exchange||sole of exchange pzU:AUW  
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远期汇票usance bill||bill at usance lI+KT_|L  
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长期汇票long bill 6Ou[t6  
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短期汇票short bill T28Q(\C:}  
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逾期汇票overdue bill uNe5Mv|}  
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宽限日期days of grace T-pes1Wu  
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电汇telegraphic transfer （T.T） :eqDEmr>  
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邮汇postal order||postal note （Am.）||post office order||money order "H
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本票promissory note （P/N） @D_=MtF<  
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押汇负责书||押汇保证书letter of hypothecation B,?Fjot#m  
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副保||抵押品||付属担保物collateral security 'j>+e A>  
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担保书trust receipt||letter of indemnity ' O1X+  
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承兑||认付acceptance 1(6B|w5+  
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单张承兑general acceptance \,jrug<C$^  
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有条件承兑qualified acceptance 6kH47Yc?  
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附条件认付conditional acceptance t/z]KdK P  
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部分认付partial acceptance   |eT?XT<=o