[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。   6=p!`DOd  
会计报表statement of account hH~GH'dnaE  
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往来帐目account current xs^wRE_  
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现在往来帐||存款额current accout =h\uC).t&  
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销货帐account sales OjurfVw  
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共同计算帐项joint account ~BC~^D&WD  
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未决帐项outstanding account J]5ZWo%  
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贷方帐项credit account||creditor account iZE7 B7K  
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借方帐项debit account||debtor account ss4YeZa  
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应付帐||应付未付帐account payable KidbcZ  
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应收帐||应收未收帐account receivable h*V~.H  
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新交易||新帐new account $pajE^d4V  
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未决帐||老帐old account 1"No~/_  
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现金帐cash account hR,5U=+M7  
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流水帐running account (^$SMuC
 
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暂记帐||未定帐suspense account 8u"HW~~=  
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过期帐||延滞帐overdue account||pastdue account z q@"qnr  
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杂项帐户sundry account <[V1z=Eo/]  
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详细帐单||明细表detail account c3J12+~;  

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呆帐bad account [E0.4FLT!  
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会计项目title of account V"8w:?  

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会计薄||帐薄account-book bdHHOpXM  
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营业报告书||损益计算表account of budiness||business report N^zFKDJG  
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借贷细帐||交验帐account rendered ]
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明细帐account stated NZZc [P  
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与…银行开立一户头to open an account with [BFPIVD)h]  
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与…银行建立交易to keep account with CM;B{*En  
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继续记帐to keep account 9z7rv,  
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与…有交易to have an account with tfVlIY<  
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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 {g
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清洁帐目||与…停止交易to close ones account with TsY nsLQY  
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结帐to close an account r}-vOPn`E  
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清理未付款to ask an account||to demand an account -lb%X3`  
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结清差额to balance the account with Q$A;Fk}-  
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清算to settle an account||to liquidate an account||to square an account lfqsoIn;  
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审查帐目||监查帐目to audit an account W$:D#;jz`h  
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检查帐目to examine an account .cB>ab&  
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转入A的帐户to charge the amount to As account M\r=i>(cu  
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以计帐方式付款to pay on account +{WZpP},v  
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代理某人||为某人on ones account||on account of one @-.Tgpe@a  
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为自己计算||独立帐目on ones own account fnK H<  
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由某人收益并负风险on ones account and risk||for ones account and risk UDV6 ##$
 
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由某人负担for ones account||for account of one 6&,9=(:J&R  
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按某人指示||列入某人帐户by order and for account of one CykvTV Q  
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列入5月份帐目for May account -"}nm!j /5  
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编入某中帐项下to pass to the account of||to place to the account of K'b #}N\  
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寄出清算书to send in an account||to send in render an account e]D TK*W~  
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支票薄cheque book n(j5dN>]  
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支票陈票人cheque drawer #W ely~  
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持票人cheque holder 6gB;m$:fV  
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不记名支票cheque to bearer||bearer cheque sg4TX?I   
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记名支票||认人支票cheque to order `bjPOA(g  
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到期支票antedated cheque k<k@Tlo  
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未到期支票postdated cheque u
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保付支票certified cheque lnt}l  
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未获兑现支票，退票returned cheque AO]1`b:  
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横线支票crossed cheque Wrs6t  
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普通横线general crossing xGt>X77  
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特别横线special crossing :KBy(}V  
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空白支票blank cheque !t|2&R$IQ  
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失效支票，过期支票stale cheque tJ Mm  
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普通支票open cheque (\CH;c
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y>I9o) KR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \x=!'  
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支票换现金||兑现to cash a cheque " r R$2`v"  
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清理票款to clear a cheque (]sk3 A  
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保证兑现to certify a cheque PvVn}i  
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填写支票数额to fill up a cheque Wo<kKkx2  
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支票上划线to cross a cheque g/` z.?  
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开发支票to make out a cheque ?D=t:=  
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签发支票，开立支票to draw a cheque||to issue a cheque <*5`TE0J  
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透支支票to overdraw a cheque I8LoXY  
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背书支票to endorse a cheque KhPDkD-  
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请付票款||清付票款to pay a cheque||to honour a cheque YveNsn  
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支票退票to dishonour a cheque `sJv?  
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拒付支票to refuse a cheque L+TM3*a*  
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拒付支票to stop payment of a cheque 7G9o%!D5  
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提示要求付款to present for payment 8ubb~B;  
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见票即付持票人payable to bearer b'TkYa^  
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支付指定人payable to order c`4 i#R
 
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已过期||无效out of date||stale e*jfxQ=qG  
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请给出票人R/D||refer to drawer .GNl31f0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lO5*n|Ic,  
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文字与数字不一致words and figures differ qW'5Zk  
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支票 ^ G@o} Z  
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时间已过account closed Ncle8=8  
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更改处应加盖印章alterations require initials V( bU=;Qo  
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时间已过effects not cleared SY
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停止付款payment stopped _4h[q4Z  
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支票毁损cheque mutilated ,.T k"\@  
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汇款||寄钱to remit||to send money h`:
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寄票供取款||支票支付to send a cheque for payment `L1lGlt  
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寄款人a remitter o$,Dh?l  
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收款人a remittee H[KTM
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国外汇票foreign Bill -32?]LN}  
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国内汇票inland Bill _wMYA8n  
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跟单汇票documentary bill `zZGL&9m`  
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空头汇票accommodation bill ^w*$qz ESy  
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原始汇票original bill A(#4$}!n5  
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改写||换新票据renewed bill +,BJ4``*k  
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即期汇票sight bill||bill on demand Rw9 *!<Izt  
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…days after date||…days after date…日后付款 a'pJg<  
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…months after date||…months after date…月后付款 Q[M?LNE`  
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见票后…日付款…days after sight||…days sight 8aSH0dX  
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见票后…月付款…months after sight||…months sight TT0~41&l  
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同组票据set of bills 5yhfCe m|  
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单张汇票sola of exchange||sole of exchange =H\ig%%E@  
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远期汇票usance bill||bill at usance cG`R\$  
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长期汇票long bill !AGjiP$  
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短期汇票short bill #CaT0#v  
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逾期汇票overdue bill %z_PEqRj  
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宽限日期days of grace ^j1WF[GiSO  
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电汇telegraphic transfer （T.T） i8tH0w/(M  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） km]RrjRp  
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押汇负责书||押汇保证书letter of hypothecation )i;o\UU  
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副保||抵押品||付属担保物collateral security Lb'HM-d  
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担保书trust receipt||letter of indemnity ~[por  
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承兑||认付acceptance ZkyH<Aa  
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单张承兑general acceptance Z.
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有条件承兑qualified acceptance +=5Dt7/|  
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附条件认付conditional acceptance S}=euY'i  
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部分认付partial acceptance   $6ZO V/0