[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+AMduAo  
会计报表statement of account _FOIMjh%N  
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往来帐目account current :|9vMM^$  
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现在往来帐||存款额current accout /ckkqk"  
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销货帐account sales F5X9)9S  
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共同计算帐项joint account FS5iUH+5  
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未决帐项outstanding account r-YJ$/J  
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贷方帐项credit account||creditor account H ~3.F  
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借方帐项debit account||debtor account ZxSnqbyA*  
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应付帐||应付未付帐account payable QuEX|h,F  
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应收帐||应收未收帐account receivable vE,^K6q0`  
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新交易||新帐new account C-S>'\|8  
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未决帐||老帐old account =r/8~~=  
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现金帐cash account qE2V
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流水帐running account tz2=l.1  
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暂记帐||未定帐suspense account  :QP1!  
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过期帐||延滞帐overdue account||pastdue account 3QBzyJWf  
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杂项帐户sundry account /d}"s.3p  
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详细帐单||明细表detail account C{m%]jKH  
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呆帐bad account e(/F:ZEh  
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会计项目title of account M5w/TN  
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会计薄||帐薄account-book }R16WY_'  
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营业报告书||损益计算表account of budiness||business report Ws|`E`6O  
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借贷细帐||交验帐account rendered -->0e{y  
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明细帐account stated I[k"I(  
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与…银行开立一户头to open an account with }r@dZBp:  
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与…银行建立交易to keep account with 1b1Ab zN
 
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继续记帐to keep account HQ-++;Q  
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与…有交易to have an account with kd^H}k  
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作成会计帐||有往来帐项to make out an account with b*?u+
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清算||清理债务to make up an account *"w hup[  
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清洁帐目||与…停止交易to close ones account with *z VN6wG{  
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结帐to close an account 6`CRT TJ 7  
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清理未付款to ask an account||to demand an account 2g{tzR_j  
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结清差额to balance the account with lNL=Yu2p_  
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清算to settle an account||to liquidate an account||to square an account jCJcVO>OZ  
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审查帐目||监查帐目to audit an account w95M B*N  
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检查帐目to examine an account >lRZvf-i  
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转入A的帐户to charge the amount to As account cFL~< [>_  
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以计帐方式付款to pay on account :k/Xt$`  
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代理某人||为某人on ones account||on account of one 0\%g@j-aD  
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为自己计算||独立帐目on ones own account sW[-q PK<  
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由某人收益并负风险on ones account and risk||for ones account and risk IO+]^nY`  
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由某人负担for ones account||for account of one I'uwJy_I\  
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按某人指示||列入某人帐户by order and for account of one w" ^h<]b  
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列入5月份帐目for May account ]Ox5F@  
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编入某中帐项下to pass to the account of||to place to the account of iEvQ4S6tD  
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寄出清算书to send in an account||to send in render an account E#k{<LYI  
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支票薄cheque book k +-w%  
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支票陈票人cheque drawer YlHP:ZW-cu  
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持票人cheque holder I%[e6qX@  
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不记名支票cheque to bearer||bearer cheque Cx7-
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记名支票||认人支票cheque to order !J`lA  
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到期支票antedated cheque 4-(kk0]`z  
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未到期支票postdated cheque $]v}X},,  
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保付支票certified cheque n>M`wF>  
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未获兑现支票，退票returned cheque E[H  
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横线支票crossed cheque k:@DK9 "^  
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普通横线general crossing #+I'V\[  
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特别横线special crossing \/A.j|by,>  
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空白支票blank cheque ZCiCZ)oc  
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失效支票，过期支票stale cheque xO~ElzGm  
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普通支票open cheque v3tJtb^'!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount QLA.;`HIE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7nZPh3%  
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支票换现金||兑现to cash a cheque o5<<vvdA  
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清理票款to clear a cheque U$rMZk  
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保证兑现to certify a cheque wb-yAQ8  
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填写支票数额to fill up a cheque K |& f5w  
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支票上划线to cross a cheque )8Va%{j  
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开发支票to make out a cheque 6|TSH$w_  
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签发支票，开立支票to draw a cheque||to issue a cheque 5xY{Q  
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透支支票to overdraw a cheque !-gU~0  
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背书支票to endorse a cheque X/!_>@`7?  
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请付票款||清付票款to pay a cheque||to honour a cheque V\V /2u5-  
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支票退票to dishonour a cheque ?ukw6 T  
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拒付支票to refuse a cheque pwUXM?$R  
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拒付支票to stop payment of a cheque 6( HF
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提示要求付款to present for payment tDByOml8Ix  
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见票即付持票人payable to bearer !(sn9z#  
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支付指定人payable to order f%Q)_F[0D4  
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已过期||无效out of date||stale 8tvmqe_G
 
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请给出票人R/D||refer to drawer Lp`.fn8Ln  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :uL<UD,vu3  
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文字与数字不一致words and figures differ 9u=A:n\  
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支票 oqrx7
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时间已过account closed y]9R#\P/  
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更改处应加盖印章alterations require initials ]lWqV  
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时间已过effects not cleared *yq65yZi5  
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停止付款payment stopped }T5@P {3P3  
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支票毁损cheque mutilated w[~G^x&  
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汇款||寄钱to remit||to send money dPUe5k)G_  
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寄票供取款||支票支付to send a cheque for payment *V>?m6y/  
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寄款人a remitter g*k)
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收款人a remittee 8SRR)O[)}  
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国外汇票foreign Bill *s6x  
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国内汇票inland Bill C'R9Nn'  
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跟单汇票documentary bill Gxr\a2Z&r%  
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空头汇票accommodation bill 3W1Lh~Av  
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原始汇票original bill %=**cvVy  
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改写||换新票据renewed bill aZ@pfWwa:  
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即期汇票sight bill||bill on demand 4`O[U#?  
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…days after date||…days after date…日后付款 <Gpji5f2  
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…months after date||…months after date…月后付款 ,gV#x7IW  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight Sn
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同组票据set of bills ^4=#,K  
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单张汇票sola of exchange||sole of exchange z;JV3)E  
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远期汇票usance bill||bill at usance aRTy=~  
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长期汇票long bill  IuY9Q8  
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短期汇票short bill >pu4G+M  
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逾期汇票overdue bill *}2L4]  
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宽限日期days of grace b8K]>yDAh  
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电汇telegraphic transfer （T.T） DS?.'"n[u  
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邮汇postal order||postal note （Am.）||post office order||money order :k\#=u(
  
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本票promissory note （P/N） JQ?`l)4  
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押汇负责书||押汇保证书letter of hypothecation JuO47}i]5  
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副保||抵押品||付属担保物collateral security F85_Lz4  
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担保书trust receipt||letter of indemnity "
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承兑||认付acceptance * zp tbZ  
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单张承兑general acceptance DFMpU.BN W  
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有条件承兑qualified acceptance >NUbk9}J4  
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附条件认付conditional acceptance N|DfE{,  
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部分认付partial acceptance   )9H5'Wh#