[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。   Vy.A`Hz  
会计报表statement of account B(wk $2  
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往来帐目account current $9Hod-Z1  
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现在往来帐||存款额current accout ;X<#y2`  
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销货帐account sales :BKY#uH~  
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共同计算帐项joint account b)J(0,9`G"  
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未决帐项outstanding account "(5A5>  
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贷方帐项credit account||creditor account ]Cnj=\'  
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借方帐项debit account||debtor account "P\k_-a'  
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应付帐||应付未付帐account payable mj=$[y(  
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应收帐||应收未收帐account receivable L$6{{Tw"2  
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新交易||新帐new account +Wh0 Of  
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未决帐||老帐old account pE@Q (9`b{  
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现金帐cash account 0][PL%3Z  

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流水帐running account hE0 p>R8  
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暂记帐||未定帐suspense account $Q*h+)g<  
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过期帐||延滞帐overdue account||pastdue account hZf0q 2  
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杂项帐户sundry account ,<s'/8Ik  
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详细帐单||明细表detail account p&~8N#I#  
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呆帐bad account aF1i!Z  
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会计项目title of account U;p"x^U`  
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会计薄||帐薄account-book ,paD
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营业报告书||损益计算表account of budiness||business report ,?g}->ZB  
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借贷细帐||交验帐account rendered w6 0I;.hy  
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明细帐account stated +|(-7"  
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与…银行开立一户头to open an account with <Vucr   
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与…银行建立交易to keep account with {jB& e,  
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继续记帐to keep account &("HH"!  
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与…有交易to have an account with O#Y;s;)i"  
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作成会计帐||有往来帐项to make out an account with 4rkj$  
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清算||清理债务to make up an account e$!01Y$HI  
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清洁帐目||与…停止交易to close ones account with fePt[U)2  
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结帐to close an account e'%"G{(D  
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清理未付款to ask an account||to demand an account & !0[T   
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结清差额to balance the account with ~:h-m\=8Y  
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清算to settle an account||to liquidate an account||to square an account oEfy {54  
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审查帐目||监查帐目to audit an account _Nze="Pt  
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检查帐目to examine an account @C \>P49  
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转入A的帐户to charge the amount to As account a+wc"RQ |  
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以计帐方式付款to pay on account Z?XgY\(a(Q  
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代理某人||为某人on ones account||on account of one ">$.>sn{  
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为自己计算||独立帐目on ones own account W PDL$y  
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由某人收益并负风险on ones account and risk||for ones account and risk ry99R|/d1  
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由某人负担for ones account||for account of one u
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按某人指示||列入某人帐户by order and for account of one ux8:  
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列入5月份帐目for May account +y}4^3Vx^  
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编入某中帐项下to pass to the account of||to place to the account of SfHs,y 6
 
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寄出清算书to send in an account||to send in render an account X?B9Z8  
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支票薄cheque book t&GjW6]W  
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支票陈票人cheque drawer #<^ngoOj  
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持票人cheque holder uU7s4oJ|  
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不记名支票cheque to bearer||bearer cheque X={n9*Sd8  
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记名支票||认人支票cheque to order 3`W=rIMli  
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到期支票antedated cheque t1y hU"(J  
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未到期支票postdated cheque 1|+Zmo"  
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保付支票certified cheque )\iOwA  
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未获兑现支票，退票returned cheque "zT#*>U  
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横线支票crossed cheque =h`yc$ A(2  
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普通横线general crossing (TQx3DGq  
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特别横线special crossing |{KZ<  
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空白支票blank cheque |j[=uS  
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失效支票，过期支票stale cheque y~&R(x~w  
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普通支票open cheque L_>j SP  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D6 2xC5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %fS__Tb#u  
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支票换现金||兑现to cash a cheque ]Zfg~K(  
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清理票款to clear a cheque gFJ. p  
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保证兑现to certify a cheque w7.I0)MH  
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填写支票数额to fill up a cheque VEolyPcsg&  
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支票上划线to cross a cheque !n<vN@V*3d  
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开发支票to make out a cheque W U:~T.Su  
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签发支票，开立支票to draw a cheque||to issue a cheque Pt/dH+r`%  
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透支支票to overdraw a cheque &E0d{2  
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背书支票to endorse a cheque W^}fAcQKH  
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请付票款||清付票款to pay a cheque||to honour a cheque IM
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支票退票to dishonour a cheque =!rdn#KH  
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拒付支票to refuse a cheque =Q#} ,T  
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拒付支票to stop payment of a cheque "MH_hzbBF  
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提示要求付款to present for payment `Sh#> Jp  
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见票即付持票人payable to bearer Y?cdm}:Ou  
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支付指定人payable to order T$ <l<.Qd  
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已过期||无效out of date||stale WCK;r{p%I  
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请给出票人R/D||refer to drawer mB.yb
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uB;\nj5'D  
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文字与数字不一致words and figures differ )U6-&-07  
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支票 ;5i~McH# t  
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时间已过account closed Ancka  
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更改处应加盖印章alterations require initials '/2u^&W  
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时间已过effects not cleared jv8diQ.  
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停止付款payment stopped }f/xMp-Y  
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支票毁损cheque mutilated ?^y!}(  
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汇款||寄钱to remit||to send money gb_r <j:w  
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寄票供取款||支票支付to send a cheque for payment zO@7V>2  
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寄款人a remitter oRp;9   
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收款人a remittee `W&:*  
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国外汇票foreign Bill E%+aqA)f  
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国内汇票inland Bill {[ E7Cf
  
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跟单汇票documentary bill |z]O@@j$  
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空头汇票accommodation bill 'N7AVj  
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原始汇票original bill #z(
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改写||换新票据renewed bill {6/Yu:;  
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即期汇票sight bill||bill on demand P%CNu  
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…days after date||…days after date…日后付款 =7*k>]o  
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…months after date||…months after date…月后付款 2O*(F>>dT  
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见票后…日付款…days after sight||…days sight c~bTK" u  
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见票后…月付款…months after sight||…months sight N1pw*<&  
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同组票据set of bills Zy<gA >  
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单张汇票sola of exchange||sole of exchange X}-)io  
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远期汇票usance bill||bill at usance +H'{!:e5  
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长期汇票long bill ;I#f:UQ  
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短期汇票short bill 7e`ylnP!  
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逾期汇票overdue bill *[Q
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宽限日期days of grace G!^}z(Mgi  
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电汇telegraphic transfer （T.T） {e1akg.  
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邮汇postal order||postal note （Am.）||post office order||money order 8,l~e8&  
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本票promissory note （P/N） 6UXDIg=  
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押汇负责书||押汇保证书letter of hypothecation -k+}w_<Q  
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副保||抵押品||付属担保物collateral security 6^'BhHP  
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担保书trust receipt||letter of indemnity V/8"@C  
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承兑||认付acceptance p1blPBlp  

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单张承兑general acceptance z"vI
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有条件承兑qualified acceptance d<@SRHP(  
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附条件认付conditional acceptance BKfkB[*F  
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部分认付partial acceptance   `> :^c