[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。   i
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会计报表statement of account x2f=o|]D'  
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往来帐目account current dsg-;*%  
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现在往来帐||存款额current accout 5n[''#D  
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销货帐account sales J06D_'{  
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共同计算帐项joint account :? s{@7  
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未决帐项outstanding account bn7g!2  
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贷方帐项credit account||creditor account (/E@.z[1  
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借方帐项debit account||debtor account 3`)ej`  
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应付帐||应付未付帐account payable yB 'C9wEH  
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应收帐||应收未收帐account receivable ,s2C)bb-  
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新交易||新帐new account i ^2A:6}?  
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未决帐||老帐old account {3kz\F S  
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现金帐cash account `(=?k[48  
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流水帐running account ;
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暂记帐||未定帐suspense account S?J(VJqE  
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过期帐||延滞帐overdue account||pastdue account [IAk9B.\  
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杂项帐户sundry account hZ!kh3@:`  
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详细帐单||明细表detail account
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呆帐bad account  7Z<GlNv  
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会计项目title of account ,^Q~w b!{  
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会计薄||帐薄account-book <r`;$K  
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营业报告书||损益计算表account of budiness||business report ,S(s  
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借贷细帐||交验帐account rendered qu dY9_  
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明细帐account stated 1 A0BM  
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与…银行开立一户头to open an account with  ;aX?K/  
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与…银行建立交易to keep account with A 'b$X1h  
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继续记帐to keep account JtxVF!v  
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与…有交易to have an account with %"fO^KA.h]  
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作成会计帐||有往来帐项to make out an account with un -h%-e|  
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清算||清理债务to make up an account -PGxG 8S  
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清洁帐目||与…停止交易to close ones account with As,e.V5!  
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结帐to close an account svl!"tMXl  
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清理未付款to ask an account||to demand an account X9]} UX  
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结清差额to balance the account with LD5`9-  
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清算to settle an account||to liquidate an account||to square an account RJerx:]  
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审查帐目||监查帐目to audit an account 0;">ETh=  
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检查帐目to examine an account BSgT 6K  
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转入A的帐户to charge the amount to As account 7kE+9HmfMk  
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以计帐方式付款to pay on account /NCN wAj7  
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代理某人||为某人on ones account||on account of one l/zv >  
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为自己计算||独立帐目on ones own account 4}/gV)  
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由某人收益并负风险on ones account and risk||for ones account and risk 3I~.'>Pd  
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由某人负担for ones account||for account of one ZlMT) ~fM&  
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按某人指示||列入某人帐户by order and for account of one S!=R\_{u$  
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列入5月份帐目for May account }Cw,m0KV/  
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编入某中帐项下to pass to the account of||to place to the account of 5yoi;$~}_0  
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寄出清算书to send in an account||to send in render an account W5`pQdk  
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支票薄cheque book <Y}m/-sD5  
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支票陈票人cheque drawer zM&ro,W  
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持票人cheque holder H6 x  
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不记名支票cheque to bearer||bearer cheque \z!lw  
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记名支票||认人支票cheque to order kGAgX tE  
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到期支票antedated cheque ff.k1%wr^  
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未到期支票postdated cheque +yfUB8Xw  
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保付支票certified cheque IW<rmP=R&  
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未获兑现支票，退票returned cheque -
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横线支票crossed cheque Wgte.K> /  
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普通横线general crossing GV1Ol^  
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特别横线special crossing W>w(|3\  
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空白支票blank cheque ZXb{-b?[`  
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失效支票，过期支票stale cheque w#A\(z%;x
 
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普通支票open cheque rMIX{K)'f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gkx
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T$u
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支票换现金||兑现to cash a cheque T<Xw[PEnP  
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清理票款to clear a cheque 8f~x\.  
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保证兑现to certify a cheque b6k_u9m^E  
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填写支票数额to fill up a cheque /hqn>t  
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支票上划线to cross a cheque I>nYI|o1  
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开发支票to make out a cheque bl>W
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签发支票，开立支票to draw a cheque||to issue a cheque iP9]b&  
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透支支票to overdraw a cheque `T+> E0H(f  
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背书支票to endorse a cheque Eu&$Rq}  
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请付票款||清付票款to pay a cheque||to honour a cheque [Uq`B&F:  
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支票退票to dishonour a cheque eSObOG/  
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拒付支票to refuse a cheque cu?6\@cD  
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拒付支票to stop payment of a cheque BTr;F]W  
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提示要求付款to present for payment @Yb8CB  
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见票即付持票人payable to bearer 9:RV5 Dt  
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支付指定人payable to order -}T7F+  
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已过期||无效out of date||stale qOpwl*?x+  
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请给出票人R/D||refer to drawer /J-.K*xKt  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0# 1~'e  
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文字与数字不一致words and figures differ `r=^{Y  
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支票 gJwX  
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时间已过account closed f9_Pn'"I  
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更改处应加盖印章alterations require initials *R4=4e2#S  
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时间已过effects not cleared
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停止付款payment stopped j";L{  
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支票毁损cheque mutilated &kWT<*;J)  
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汇款||寄钱to remit||to send money z:O:g?A  
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寄票供取款||支票支付to send a cheque for payment 7S=]@*  
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寄款人a remitter
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收款人a remittee  HsG3s?*  
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国外汇票foreign Bill *&_(kq z'1  
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国内汇票inland Bill ~-yq,x  
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跟单汇票documentary bill 7 0R_O&f-k  
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空头汇票accommodation bill &$pQ Jf  
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原始汇票original bill 8X\":l:  
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改写||换新票据renewed bill JAmpU^(C  
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即期汇票sight bill||bill on demand )Ee`11  
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…days after date||…days after date…日后付款 6I5LZ^/G9  
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…months after date||…months after date…月后付款 vWYU'
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见票后…日付款…days after sight||…days sight ,D{D QJ(B  
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见票后…月付款…months after sight||…months sight o;{BI
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同组票据set of bills /G!M\teeF  
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单张汇票sola of exchange||sole of exchange =a_ >")  
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远期汇票usance bill||bill at usance O g!SFg*  
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长期汇票long bill ?%i~~hfH#N  
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短期汇票short bill Amj'$G|+hj  
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逾期汇票overdue bill h=MEQ-3jg  
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宽限日期days of grace ?4YLt|sn  
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电汇telegraphic transfer （T.T） D`2w>{Y  
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邮汇postal order||postal note （Am.）||post office order||money order z--Y  
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本票promissory note （P/N） I)q"M]~  
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押汇负责书||押汇保证书letter of hypothecation zAH6SaI$  
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副保||抵押品||付属担保物collateral security z^\-x9vL  
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担保书trust receipt||letter of indemnity gvoYyO#cm  
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承兑||认付acceptance YpEH(tq  
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单张承兑general acceptance t"jiLO
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有条件承兑qualified acceptance #O^%u,mJj  
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附条件认付conditional acceptance z"f+;1  
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部分认付partial acceptance   I %|;M%B