[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。   E ?(+v  
会计报表statement of account vG9A'R'P  
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往来帐目account current |pk1pV |  
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现在往来帐||存款额current accout [H$37Hx!  
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销货帐account sales /=co/}i  
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共同计算帐项joint account Ht#5;c2/  
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未决帐项outstanding account #:"F-3A0  
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贷方帐项credit account||creditor account g}nlb.b]{m  
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借方帐项debit account||debtor account _/0vmgQ&  
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应付帐||应付未付帐account payable y\7 -!  
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应收帐||应收未收帐account receivable *{|{T_H:  
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新交易||新帐new account 'B&gr}@4O=  
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未决帐||老帐old account t3%[C;@wB  
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现金帐cash account Ul#||B .c{  
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流水帐running account 63R?=u@  
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暂记帐||未定帐suspense account c zTr_>
  
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过期帐||延滞帐overdue account||pastdue account 7,Tg>,%Q  
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杂项帐户sundry account 'r_{T=  
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详细帐单||明细表detail account 4t3Y/X  
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呆帐bad account r9: Cq  
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会计项目title of account [k)xn3[  
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会计薄||帐薄account-book " sh%8 <N  
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营业报告书||损益计算表account of budiness||business report ;2lKo="  
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借贷细帐||交验帐account rendered [,;h1m ~iX  
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明细帐account stated N>8pA)  
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与…银行开立一户头to open an account with wNzALfS  
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与…银行建立交易to keep account with QuEfV?)_4  
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继续记帐to keep account *dB^B5  
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与…有交易to have an account with  U~%V;*|4  
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作成会计帐||有往来帐项to make out an account with /`d|W$vN  
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清算||清理债务to make up an account n%N |?!rB  
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清洁帐目||与…停止交易to close ones account with @|yRo8|  
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结帐to close an account 3Zy$NsY3  
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清理未付款to ask an account||to demand an account bf~gWzA  
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结清差额to balance the account with [A@K)A$f  
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清算to settle an account||to liquidate an account||to square an account 4Ji6B)B  
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审查帐目||监查帐目to audit an account ~g&Fe
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检查帐目to examine an account O a[G #  
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转入A的帐户to charge the amount to As account E=Z;T  
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以计帐方式付款to pay on account 1M%'Xe7  
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代理某人||为某人on ones account||on account of one /h/f &3'h  
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为自己计算||独立帐目on ones own account Mq!vu!  
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由某人收益并负风险on ones account and risk||for ones account and risk Idy {(Q  
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由某人负担for ones account||for account of one 0nz=whS{  
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按某人指示||列入某人帐户by order and for account of one wi7a_^{  
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列入5月份帐目for May account WtT* 1Z  
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编入某中帐项下to pass to the account of||to place to the account of /dT 7
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寄出清算书to send in an account||to send in render an account *]L(,_:"  
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支票薄cheque book q
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支票陈票人cheque drawer oWJ0>)  
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持票人cheque holder _$&C$q$1y  
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不记名支票cheque to bearer||bearer cheque KdBE[A-1^M  
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记名支票||认人支票cheque to order 676r0`  
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到期支票antedated cheque rc_K|Df  
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未到期支票postdated cheque RM5$O+"  
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保付支票certified cheque _m;H$N~I#  
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未获兑现支票，退票returned cheque E`M, n,  
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横线支票crossed cheque ^V5VRGq  
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普通横线general crossing : u ruC
  
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特别横线special crossing v`G[6Z  
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空白支票blank cheque F\)?Ntj)>@  
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失效支票，过期支票stale cheque +nOa&d\  
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普通支票open cheque Klv~#9Si  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vz87]InI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =Z t7}V  
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支票换现金||兑现to cash a cheque +{7/+Zz  
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清理票款to clear a cheque v"~0 3-SX  
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保证兑现to certify a cheque HUuZ7jJwf  
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填写支票数额to fill up a cheque NZaMF.  
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支票上划线to cross a cheque `yXJaTbo  
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开发支票to make out a cheque tAxS1<T4  
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签发支票，开立支票to draw a cheque||to issue a cheque M<KWx'uV  
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透支支票to overdraw a cheque ,!{/Y7PmJ  
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背书支票to endorse a cheque "n Zhuk  
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请付票款||清付票款to pay a cheque||to honour a cheque 9yA? 82)E  
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支票退票to dishonour a cheque G|,'6|$jE  
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拒付支票to refuse a cheque X7~AqG  
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拒付支票to stop payment of a cheque aIsT"6A~{  
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提示要求付款to present for payment Co%EJb"tk  
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见票即付持票人payable to bearer ^<
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支付指定人payable to order *>%tx k:)  
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已过期||无效out of date||stale [ {|868  
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请给出票人R/D||refer to drawer o7A+O%dX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds btZ9JZvMx  
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文字与数字不一致words and figures differ },W<1*|  
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支票 %0<-5&GE  
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时间已过account closed ~t` uq  
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更改处应加盖印章alterations require initials \ O#6H5F  
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时间已过effects not cleared `c )//o  

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停止付款payment stopped
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支票毁损cheque mutilated PI5a'k0F  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment m/`"~@}&  
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寄款人a remitter :*`5|'G}  
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收款人a remittee _W3>Km-A=/  
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国外汇票foreign Bill )l|/lj  
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国内汇票inland Bill 6]/LrM,23  
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跟单汇票documentary bill _,U`Iq+X  
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空头汇票accommodation bill C XZO  
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原始汇票original bill SR4cR)Iz
 
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改写||换新票据renewed bill lhyWlO  
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即期汇票sight bill||bill on demand h{R>L s  
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…days after date||…days after date…日后付款 RoG `U  
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…months after date||…months after date…月后付款 XJs*DK  
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见票后…日付款…days after sight||…days sight * mzJ)4A  
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见票后…月付款…months after sight||…months sight .ykCmznf*  
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同组票据set of bills : J3_g<@  
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单张汇票sola of exchange||sole of exchange XS L*e  
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远期汇票usance bill||bill at usance o
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长期汇票long bill w:|BQ,  
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短期汇票short bill W?`%it5  
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逾期汇票overdue bill [&tN(K
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宽限日期days of grace sPu@t&$  
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电汇telegraphic transfer （T.T） &jg..R  
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邮汇postal order||postal note （Am.）||post office order||money order O&]P
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本票promissory note （P/N） g RX`61  
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押汇负责书||押汇保证书letter of hypothecation p$qp C$F  
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副保||抵押品||付属担保物collateral security Hn- k*Y/P  
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担保书trust receipt||letter of indemnity q1|! oQ  
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承兑||认付acceptance 2I8RO\zR  
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单张承兑general acceptance c`F~vrr)X  
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有条件承兑qualified acceptance H.n +CR  
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附条件认付conditional acceptance ]]InD N  
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部分认付partial acceptance   pejG%pJ