[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。   dm}1"BU<  
会计报表statement of account {

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往来帐目account current K+|XI|1p  
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现在往来帐||存款额current accout -r,v3n  
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销货帐account sales |yz[mP*;o  
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共同计算帐项joint account f?:=@35  
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未决帐项outstanding account k.b=EX|  
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贷方帐项credit account||creditor account 8o+:|V~X  
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借方帐项debit account||debtor account +EjXoW7V  
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应付帐||应付未付帐account payable C$0u-Nx8  
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应收帐||应收未收帐account receivable 
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新交易||新帐new account Ms+ ekY)  
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未决帐||老帐old account :l"BNT[/  
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现金帐cash account Xg]Cq"RJC  
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流水帐running account
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暂记帐||未定帐suspense account 59{X;  
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过期帐||延滞帐overdue account||pastdue account cH*")o D  
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杂项帐户sundry account s}". po]  
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详细帐单||明细表detail account f 6K.F  
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呆帐bad account ;8XRs?xyd  
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会计项目title of account aL[6}U0(}  
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会计薄||帐薄account-book q\?p' i  
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营业报告书||损益计算表account of budiness||business report 8Yk*$RR9  
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借贷细帐||交验帐account rendered MhCU; !  
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明细帐account stated hT1JEu  
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与…银行开立一户头to open an account with WtZI1`\qe  
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与…银行建立交易to keep account with 8 5ET$YV  
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继续记帐to keep account Y&yfm/Ru  
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与…有交易to have an account with Sp X;nH-D  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account ;_"|#  
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清洁帐目||与…停止交易to close ones account with #{|cSaX<  
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结帐to close an account D`WRy}o  
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清理未付款to ask an account||to demand an account oV:oc,  
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结清差额to balance the account with `?Q p>t  
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清算to settle an account||to liquidate an account||to square an account '3672wF/  
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审查帐目||监查帐目to audit an account WSHPhhM  
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检查帐目to examine an account iwJ_~  
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转入A的帐户to charge the amount to As account +\Vm t[v  
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以计帐方式付款to pay on account |[>@Kk4  
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代理某人||为某人on ones account||on account of one tVn?cS  
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为自己计算||独立帐目on ones own account |HK:\)L%  
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由某人收益并负风险on ones account and risk||for ones account and risk rR.It,,  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one *1dDs^D#|  
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列入5月份帐目for May account F[jE#M=k  
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编入某中帐项下to pass to the account of||to place to the account of 7{|QkTgC  
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寄出清算书to send in an account||to send in render an account Y2 @8B6  
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支票薄cheque book ote,`h  
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支票陈票人cheque drawer c2npma]DZ  
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持票人cheque holder 4_R|3L  
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不记名支票cheque to bearer||bearer cheque YT\@fgBt  
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记名支票||认人支票cheque to order WK>F0xMs1  
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到期支票antedated cheque Mbi]EZ  
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未到期支票postdated cheque \ |;\  
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保付支票certified cheque P
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未获兑现支票，退票returned cheque U&5*>fd=  
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横线支票crossed cheque isQ(O  
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普通横线general crossing z|l*5@p  
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特别横线special crossing \(o"/*  
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空白支票blank cheque mDB  
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失效支票，过期支票stale cheque yK~=6^M  
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普通支票open cheque bzgC+yT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V~J5x >O  
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支票换现金||兑现to cash a cheque (\V i_  
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清理票款to clear a cheque 8[^'PIz  
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保证兑现to certify a cheque 5j%G7.S\  
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填写支票数额to fill up a cheque NkE0S`Xf  
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支票上划线to cross a cheque U)S=JT~h  
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开发支票to make out a cheque 5E:$\z;  
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签发支票，开立支票to draw a cheque||to issue a cheque sE1cvAw9l  

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透支支票to overdraw a cheque p7?  
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背书支票to endorse a cheque }\pI`;*O|  
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请付票款||清付票款to pay a cheque||to honour a cheque {4"V)9o-1>  
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支票退票to dishonour a cheque GkIE;7#2kX  
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拒付支票to refuse a cheque t6+m` Kq  
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拒付支票to stop payment of a cheque "fFSZ@,r  
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提示要求付款to present for payment ;*K4{wvG  
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见票即付持票人payable to bearer t=_^$M,yr  
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支付指定人payable to order \l+v,ELX=  
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已过期||无效out of date||stale GAGS-G#  
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请给出票人R/D||refer to drawer 3? {AGJ1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Kg@'mG  
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文字与数字不一致words and figures differ 6r7>nU&d  
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支票 _0/unJl`  
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时间已过account closed A2 l?F  
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更改处应加盖印章alterations require initials 5'%I4@Qn+  
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时间已过effects not cleared >7U/TVd&  
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停止付款payment stopped F %>$WN#2  
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支票毁损cheque mutilated gF6> /  
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汇款||寄钱to remit||to send money *7mlH  
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寄票供取款||支票支付to send a cheque for payment ~(kEGEF  
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寄款人a remitter #~0N k6*u  
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收款人a remittee 5K vp%  
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国外汇票foreign Bill T"wg/mT  
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国内汇票inland Bill !Tzo&G  
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跟单汇票documentary bill l9K`+c+t  
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空头汇票accommodation bill `46~j  
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原始汇票original bill YRZ\nun  
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改写||换新票据renewed bill =VC18yA  
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即期汇票sight bill||bill on demand X[ tt'5  
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…days after date||…days after date…日后付款 j~v`q5X  
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…months after date||…months after date…月后付款 c^}G=Z1@  
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见票后…日付款…days after sight||…days sight 161P%sGx2  
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见票后…月付款…months after sight||…months sight 7F<{ Qn  
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同组票据set of bills @O"7@%nu  
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单张汇票sola of exchange||sole of exchange i6Z7
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远期汇票usance bill||bill at usance pg{VKrT`  
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长期汇票long bill k>&cHCS`*  
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短期汇票short bill ?/|Xie  
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逾期汇票overdue bill 21TR_0g&<  
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宽限日期days of grace ]>
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电汇telegraphic transfer （T.T） /r4l7K  
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邮汇postal order||postal note （Am.）||post office order||money order B:h<iU:'D  
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本票promissory note （P/N） <::lfPP  
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押汇负责书||押汇保证书letter of hypothecation Q6m8N
 
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副保||抵押品||付属担保物collateral security 5L3+KkX@  
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担保书trust receipt||letter of indemnity G*IP?c>=  
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承兑||认付acceptance 5x+]uABE  
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单张承兑general acceptance 4Ly>x>b<  
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有条件承兑qualified acceptance ko9}?qs  
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附条件认付conditional acceptance ^fsMf B  
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部分认付partial acceptance   ,D{7=mDVm