[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。   Xud H
 
会计报表statement of account N+C%Z[gt[  
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往来帐目account current pAUfG^v  
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现在往来帐||存款额current accout .dg 4gr\D  
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销货帐account sales X1 0"G~0  
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共同计算帐项joint account 8zWBXV  
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未决帐项outstanding account
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贷方帐项credit account||creditor account #Tg|aW$(*  
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借方帐项debit account||debtor account y ? {PoNI  
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应付帐||应付未付帐account payable $Kw"5cm  
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应收帐||应收未收帐account receivable I")"
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新交易||新帐new account <'4!G"_EP  
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未决帐||老帐old account [ ;3EzZL  
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现金帐cash account 1 Q0Yer  
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流水帐running account GD6'R"tJ  
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暂记帐||未定帐suspense account ETH#IM8J  
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过期帐||延滞帐overdue account||pastdue account EK-bvZ  
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杂项帐户sundry account i]^*J1
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详细帐单||明细表detail account abk:_  
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呆帐bad account J<P/w%i
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会计项目title of account k^%TJ.y@  
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会计薄||帐薄account-book CPCB!8-5  
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营业报告书||损益计算表account of budiness||business report z )}wo3  
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借贷细帐||交验帐account rendered ABYW1K=  
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明细帐account stated F Uv)<rK  
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与…银行开立一户头to open an account with ~|d?o5W  
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与…银行建立交易to keep account with $/(/v?3][e  
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继续记帐to keep account ).#D:eO[~  
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与…有交易to have an account with 5TW<1'u  
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作成会计帐||有往来帐项to make out an account with \Hx#p`B%  
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清算||清理债务to make up an account ]tV{#iIJ*  
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清洁帐目||与…停止交易to close ones account with {y%O_-C'r  
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结帐to close an account 7`n8 OR4  
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清理未付款to ask an account||to demand an account  sSb&r  
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结清差额to balance the account with f*f9:xUY  
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清算to settle an account||to liquidate an account||to square an account ;{u#~d}  
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审查帐目||监查帐目to audit an account _E-GHj>k z  
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检查帐目to examine an account blS4AQ?
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转入A的帐户to charge the amount to As account J)~=b_'<  
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以计帐方式付款to pay on account wn.0U  
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代理某人||为某人on ones account||on account of one DGUU1vA  
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为自己计算||独立帐目on ones own account t)ry)[Dxv  
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由某人收益并负风险on ones account and risk||for ones account and risk nP /$uj  
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由某人负担for ones account||for account of one 2^+"GCo  
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按某人指示||列入某人帐户by order and for account of one an$h~}/6:  
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列入5月份帐目for May account =ye}IpC*M  
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编入某中帐项下to pass to the account of||to place to the account of WNi<|A#T{  
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寄出清算书to send in an account||to send in render an account P$yJA7]j;%  
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支票薄cheque book AEJm/8,T  
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支票陈票人cheque drawer /J:j '6  
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持票人cheque holder e%\KI\u  
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不记名支票cheque to bearer||bearer cheque VP&lWPA}\$  
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记名支票||认人支票cheque to order P{ o/F  
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到期支票antedated cheque o=}?aC3I  
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未到期支票postdated cheque }^t?v*kcA  
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保付支票certified cheque $I%]jAh6  
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未获兑现支票，退票returned cheque .'M]cN~  
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横线支票crossed cheque z!tHn#  
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普通横线general crossing Vl H9ap  
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特别横线special crossing LdL< 5Q[  
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空白支票blank cheque %O-wMl  
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失效支票，过期支票stale cheque RAvV[QkT  
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普通支票open cheque q ?wBh^  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "qF8'58  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X@B+{IFC  
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支票换现金||兑现to cash a cheque % nR:Rc!  
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清理票款to clear a cheque QJxcH$  
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保证兑现to certify a cheque #+XKfumLk  
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填写支票数额to fill up a cheque U]_1yX  
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支票上划线to cross a cheque CpA=DnZ  
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开发支票to make out a cheque NVP~`sxiZ  
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签发支票，开立支票to draw a cheque||to issue a cheque M^H357r%  
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透支支票to overdraw a cheque S9- FKjU  
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背书支票to endorse a cheque [/\}:#MLe  
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请付票款||清付票款to pay a cheque||to honour a cheque <t\!g  
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支票退票to dishonour a cheque ,x&T8o/a  
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拒付支票to refuse a cheque RX\%R  
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拒付支票to stop payment of a cheque M*$#j|  
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提示要求付款to present for payment n Hz Xp:"  
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见票即付持票人payable to bearer bdbTK8-  
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支付指定人payable to order n|q$=jE  
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已过期||无效out of date||stale crTRfqF  
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请给出票人R/D||refer to drawer N.(wR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q!.JV.(  
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文字与数字不一致words and figures differ DsX+/)d  
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支票 xaI)d/  
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时间已过account closed `?=Y^+*!-  
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更改处应加盖印章alterations require initials ,)?!p_*@:  
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时间已过effects not cleared sU7fVke1   
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停止付款payment stopped FQ_a=v  
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支票毁损cheque mutilated H"NBjVRU%  
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汇款||寄钱to remit||to send money 'IQ;;[Q  
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寄票供取款||支票支付to send a cheque for payment r;~7$B)  
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寄款人a remitter :d1Kq _\K  
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收款人a remittee b Bkg/p]  
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国外汇票foreign Bill "Wg5eML0  
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国内汇票inland Bill _ |G') 9  
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跟单汇票documentary bill t vp kc;  
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空头汇票accommodation bill J9&#);(  
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原始汇票original bill *5mJA -[B+  
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改写||换新票据renewed bill Tffdm  
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即期汇票sight bill||bill on demand COL_c<\  
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…days after date||…days after date…日后付款 6'|NALW  
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…months after date||…months after date…月后付款 ^,#MfF6  
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见票后…日付款…days after sight||…days sight w1)SuMFK_  
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见票后…月付款…months after sight||…months sight -v~XS-
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同组票据set of bills :Oc&{z?q  
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单张汇票sola of exchange||sole of exchange (h27SLY m  
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远期汇票usance bill||bill at usance ~c'R7E&Bfa  
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长期汇票long bill sX#
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短期汇票short bill Ts3(,
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逾期汇票overdue bill !Nno@SP@  
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宽限日期days of grace 1a;&&!X  
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电汇telegraphic transfer （T.T） dW hF[q"  

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邮汇postal order||postal note （Am.）||post office order||money order O:(%m  
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本票promissory note （P/N） P%xz"l i  
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押汇负责书||押汇保证书letter of hypothecation e,Fe,5E&g  
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副保||抵押品||付属担保物collateral security sTGe=}T8  
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担保书trust receipt||letter of indemnity Zc57] ~  
YP vg(T  
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承兑||认付acceptance P1mPC  
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单张承兑general acceptance g_w4}!|  
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有条件承兑qualified acceptance B.J4
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附条件认付conditional acceptance q3E_.{t  
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部分认付partial acceptance   !S', V&Yb