[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。   ,:j^EDCsaJ  
会计报表statement of account 76(&O  
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往来帐目account current XV]`?  
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现在往来帐||存款额current accout =#SKN\4  
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销货帐account sales e=QnGT*b5  
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共同计算帐项joint account ^3F[^#"  
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未决帐项outstanding account ^;!A`t  
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贷方帐项credit account||creditor account Cir==7A0  
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借方帐项debit account||debtor account fOF02WP^  
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应付帐||应付未付帐account payable ; P&Ka  
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应收帐||应收未收帐account receivable ZOi8)Y ~  

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新交易||新帐new account ,yNPD}@v>  
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未决帐||老帐old account @
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现金帐cash account A\
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流水帐running account @{:E&K1f  
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暂记帐||未定帐suspense account W7c(] tg.  
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过期帐||延滞帐overdue account||pastdue account . Zrt/;  
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杂项帐户sundry account )O#]Wv r  
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详细帐单||明细表detail account Q.*qU,4);  
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呆帐bad account Mc#uWmc 7
 
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会计项目title of account KdHR.;*  
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会计薄||帐薄account-book <*3{Twa1T  
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营业报告书||损益计算表account of budiness||business report v`A^6)U#M  
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借贷细帐||交验帐account rendered @Ck6s  
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明细帐account stated "^u  
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与…银行开立一户头to open an account with 7h?PVobe  
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与…银行建立交易to keep account with =unMgX]$  
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继续记帐to keep account VI,z7 \  
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与…有交易to have an account with ;2q;RT`h  
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作成会计帐||有往来帐项to make out an account with \Si@t
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清算||清理债务to make up an account H_sLviYLu  
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清洁帐目||与…停止交易to close ones account with %Js3Y9AL C  
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结帐to close an account U~-Z`_@^-  
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清理未付款to ask an account||to demand an account 6[,*2a8  
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结清差额to balance the account with ..V6U"/  
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清算to settle an account||to liquidate an account||to square an account !31v@v:)  
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审查帐目||监查帐目to audit an account \g< M\3f  
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检查帐目to examine an account o7S,W?;=5  
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转入A的帐户to charge the amount to As account -1d2Qed  
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以计帐方式付款to pay on account F?&n5R.  
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代理某人||为某人on ones account||on account of one ))V)]+  
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为自己计算||独立帐目on ones own account `VY -3  
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由某人收益并负风险on ones account and risk||for ones account and risk >Pj ?IE6  
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由某人负担for ones account||for account of one Gh}sk-Xk=  
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按某人指示||列入某人帐户by order and for account of one ce-5XqzY@  
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列入5月份帐目for May account B'"(qzE-kM  
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编入某中帐项下to pass to the account of||to place to the account of |LA@guN  
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寄出清算书to send in an account||to send in render an account - `F#MN  
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支票薄cheque book FJJ+*3(  
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支票陈票人cheque drawer s{x{/Bp(KK  
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持票人cheque holder [)UL}vAO\q  
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不记名支票cheque to bearer||bearer cheque L:UJur%  
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记名支票||认人支票cheque to order xQ4 5B`$  
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到期支票antedated cheque Za,rht  
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未到期支票postdated cheque ('k;Ikut  
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保付支票certified cheque ?Pg{nlJvq  
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未获兑现支票，退票returned cheque \$;Q3t3  
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横线支票crossed cheque 'u"r^o?  
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普通横线general crossing 7nr+X Os  
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特别横线special crossing DVNx\t  
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空白支票blank cheque vm,/?]P  
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失效支票，过期支票stale cheque C|"BMam  
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普通支票open cheque ^uZ!e+   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KBVW<;C$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bD*z"e  
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支票换现金||兑现to cash a cheque N%3 G\|~Q  
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清理票款to clear a cheque 'j6)5WL$  
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保证兑现to certify a cheque  ZmT N  
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填写支票数额to fill up a cheque 8Xo`S<8VS  
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支票上划线to cross a cheque drv"I[}{A  
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开发支票to make out a cheque hU3z4|~+  
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签发支票，开立支票to draw a cheque||to issue a cheque PxqRb  
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透支支票to overdraw a cheque Y(:.f-Du  
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背书支票to endorse a cheque x+mfQcSD&  
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请付票款||清付票款to pay a cheque||to honour a cheque >icL,n"]  
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支票退票to dishonour a cheque d&!ZCq#_e  
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拒付支票to refuse a cheque =|@%5&.P  
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拒付支票to stop payment of a cheque 5)}3C_pmW  
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提示要求付款to present for payment L `7~~  
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见票即付持票人payable to bearer 9}\{0;9  
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支付指定人payable to order K1vm [Ne  
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已过期||无效out of date||stale w]BZgF.  
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请给出票人R/D||refer to drawer o0f{ePZ=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ddf#c,SQ  
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文字与数字不一致words and figures differ -Qt>yzD3  
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支票 m{U+aqAQK  
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时间已过account closed [Rqv49n*V  
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更改处应加盖印章alterations require initials ' 9K4A'2[  
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时间已过effects not cleared xB1Oh+@i  
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停止付款payment stopped ews4qP  
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支票毁损cheque mutilated YS}uJ&WoF  
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汇款||寄钱to remit||to send money ?a8 o.&`l  
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寄票供取款||支票支付to send a cheque for payment tgu}^TfKkg  
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寄款人a remitter rKlu+/G  
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收款人a remittee 7XE |5G  
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国外汇票foreign Bill gm**9]k^{  
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国内汇票inland Bill *\?tW]8<  
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跟单汇票documentary bill -Y#YwBy;M  
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空头汇票accommodation bill 5ua`5Hb;  
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原始汇票original bill %P!
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改写||换新票据renewed bill ZzU3j ^  
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即期汇票sight bill||bill on demand ;^waUJ\Z  
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…days after date||…days after date…日后付款 MP5 vc5[  
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…months after date||…months after date…月后付款 R`? '|G]P  
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见票后…日付款…days after sight||…days sight Nj8 `<Sl  
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见票后…月付款…months after sight||…months sight ,{"%-U#z  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange 8ZYF%  

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远期汇票usance bill||bill at usance XH9Y|FX%#  
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长期汇票long bill B=E<</i  
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短期汇票short bill JHF<vyt5<  
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逾期汇票overdue bill X~m*`UH  
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宽限日期days of grace xqP DL9
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电汇telegraphic transfer （T.T） 0?x9.
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邮汇postal order||postal note （Am.）||post office order||money order WA~PE` U  
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本票promissory note （P/N） A6ar@$MZ  
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押汇负责书||押汇保证书letter of hypothecation PWavq?SR  
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副保||抵押品||付属担保物collateral security x {
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担保书trust receipt||letter of indemnity J5i$D
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承兑||认付acceptance &]d-R  
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单张承兑general acceptance khXp}p!Zm  
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有条件承兑qualified acceptance k&<cFZU  
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附条件认付conditional acceptance cx+li4v  
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部分认付partial acceptance   /o/0 9K