[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。   /Fk0j
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会计报表statement of account (L~3nN;rr  
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往来帐目account current ]bRu8
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现在往来帐||存款额current accout m@jOIt!<  

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销货帐account sales !&#CEF@J  
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共同计算帐项joint account m  81\cg  
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未决帐项outstanding account I\4I,ds  
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贷方帐项credit account||creditor account x!G\-
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借方帐项debit account||debtor account 4  9#I  
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应付帐||应付未付帐account payable =#1/<q)L  
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应收帐||应收未收帐account receivable 
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新交易||新帐new account M"~B_t,Nw  
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未决帐||老帐old account <$ '#@jW  
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现金帐cash account n) `4*d$`  
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流水帐running account =(zk-J<nY  
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暂记帐||未定帐suspense account 6I 2`m(5  
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过期帐||延滞帐overdue account||pastdue account V GM/ed5-  
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杂项帐户sundry account XMuZ
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详细帐单||明细表detail account
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呆帐bad account 92eS*x2@  
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会计项目title of account vUJb-  
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会计薄||帐薄account-book _U'edK]R  
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营业报告书||损益计算表account of budiness||business report YW>|gE  
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借贷细帐||交验帐account rendered DR^mT$  
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明细帐account stated ^8E/I]-  
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与…银行开立一户头to open an account with (r:WG!I,  
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与…银行建立交易to keep account with N4'b]:`n  
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继续记帐to keep account ,O $F`0>9A  
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与…有交易to have an account with C6Dq7~{B  
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作成会计帐||有往来帐项to make out an account with Eq'YtqU  
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清算||清理债务to make up an account }+I 8l'  
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清洁帐目||与…停止交易to close ones account with KiH#*u S  
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结帐to close an account yu3EPT!~  
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清理未付款to ask an account||to demand an account >/ HC{.k  
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结清差额to balance the account with U yTq(7uo  
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清算to settle an account||to liquidate an account||to square an account =:o)+N
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审查帐目||监查帐目to audit an account  p^\>{  
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检查帐目to examine an account I`DdhMi7  
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转入A的帐户to charge the amount to As account @b-?KH  
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以计帐方式付款to pay on account T*|?]k 8@*  
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代理某人||为某人on ones account||on account of one u&2uQ-T0  
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为自己计算||独立帐目on ones own account >d#B149  
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由某人收益并负风险on ones account and risk||for ones account and risk ?HZ+fS,-  
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由某人负担for ones account||for account of one }[D[ZLv  
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按某人指示||列入某人帐户by order and for account of one B@.U\ .  
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列入5月份帐目for May account 4)Z78H%>  
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编入某中帐项下to pass to the account of||to place to the account of kw}J~f2  
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寄出清算书to send in an account||to send in render an account 5FH#)  
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支票薄cheque book )v0m7Lv#/  
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支票陈票人cheque drawer GJ{]}fl  
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持票人cheque holder vIz~B2%x  

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不记名支票cheque to bearer||bearer cheque Y7!,s-v4W  
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记名支票||认人支票cheque to order ,#D&*  
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到期支票antedated cheque ECU:3KH>MF  
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未到期支票postdated cheque S :9zz  
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保付支票certified cheque ze!7qeW  
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未获兑现支票，退票returned cheque X;ijCZb3 b  
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横线支票crossed cheque o}Dy\UfU  
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普通横线general crossing &*[T
 
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特别横线special crossing Z5_U D  
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空白支票blank cheque hJ+>Xm@@!  
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失效支票，过期支票stale cheque N1+%[Uh9)  
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普通支票open cheque %R-"5?eTtu  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -:AknQq  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges aQ46e
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支票换现金||兑现to cash a cheque bAGQ  
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清理票款to clear a cheque
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保证兑现to certify a cheque p\WW~qD  
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填写支票数额to fill up a cheque y4w{8;Mh  
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支票上划线to cross a cheque #t>w)`bA
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开发支票to make out a cheque 4S`2")V  
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签发支票，开立支票to draw a cheque||to issue a cheque *[) b}?  
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透支支票to overdraw a cheque *&Np
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背书支票to endorse a cheque 1 `hj]@.]  
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请付票款||清付票款to pay a cheque||to honour a cheque Gg]>S#^3  
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支票退票to dishonour a cheque Z@nWx]iz  
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拒付支票to refuse a cheque xc7Wk&{=  
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拒付支票to stop payment of a cheque rvgArFf}]  
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提示要求付款to present for payment A.8{LY;  
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见票即付持票人payable to bearer `md)|PSU  
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支付指定人payable to order Z7a~M3VnZ  
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已过期||无效out of date||stale *8{PoD   
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请给出票人R/D||refer to drawer ^Tgu]t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )!M %clm.  
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文字与数字不一致words and figures differ zg L0v5vk  
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支票 *S,5  
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时间已过account closed M+4>l\  
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更改处应加盖印章alterations require initials r1dP9MT\8  
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时间已过effects not cleared av|r^zc  
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停止付款payment stopped 2UqLV^ZY  
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支票毁损cheque mutilated O)v?GQRj  
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汇款||寄钱to remit||to send money jFAnhbbCE  
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寄票供取款||支票支付to send a cheque for payment +Wgp~$o4  
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寄款人a remitter NmbA~i  
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收款人a remittee 2GRL`.1  
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国外汇票foreign Bill uKOs
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国内汇票inland Bill OH+kN/Fd  
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跟单汇票documentary bill #H8% BZyV  
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空头汇票accommodation bill fm u;Pb]r  
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原始汇票original bill ^/`W0kT  
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改写||换新票据renewed bill d<,'9/a>  
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即期汇票sight bill||bill on demand VyF|d ?b  
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…days after date||…days after date…日后付款 
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…months after date||…months after date…月后付款 f[wA]&
 
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见票后…日付款…days after sight||…days sight gL/D| =  
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见票后…月付款…months after sight||…months sight O 5v)}4  
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同组票据set of bills Kn#CIFbBN  
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单张汇票sola of exchange||sole of exchange 1x'H#  
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远期汇票usance bill||bill at usance jl)7Jd  
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长期汇票long bill L\%zNPLS  
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短期汇票short bill Acl?w
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逾期汇票overdue bill t`!@E#VK  
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宽限日期days of grace `=.A])>  
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电汇telegraphic transfer （T.T） yBYZ?gc  
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邮汇postal order||postal note （Am.）||post office order||money order \jCN ]A<  
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本票promissory note （P/N） M/5+AsT  
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押汇负责书||押汇保证书letter of hypothecation 1x3>XN]a  
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副保||抵押品||付属担保物collateral security {;^GKb+  
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担保书trust receipt||letter of indemnity ?C` &*+
 
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承兑||认付acceptance [;LP6n7v  
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单张承兑general acceptance tpj6AMO/`d  
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有条件承兑qualified acceptance \}EJtux q  
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附条件认付conditional acceptance iL8:I) z  
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部分认付partial acceptance   3
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