[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。   ^F
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会计报表statement of account n ua8y(W  
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往来帐目account current F#bo4'&>@  
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现在往来帐||存款额current accout WAmoKZw2  
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销货帐account sales CU`Oc>;*T  
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共同计算帐项joint account ee0>B86tE  
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未决帐项outstanding account Yg,lJ!q  
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贷方帐项credit account||creditor account KdMA58)  
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借方帐项debit account||debtor account +Y]*>afG  
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应付帐||应付未付帐account payable Hg_ XD,  
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应收帐||应收未收帐account receivable vfTG*jG  
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新交易||新帐new account Dlf=N$BL7d  
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未决帐||老帐old account ]sP9!hup  
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现金帐cash account ;U3Vows  
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流水帐running account 1g
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暂记帐||未定帐suspense account p)&\>   
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过期帐||延滞帐overdue account||pastdue account sZBO_](S  
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杂项帐户sundry account *LdH/C.LIf  
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详细帐单||明细表detail account q ? TI,  
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呆帐bad account <f{`}drp/  
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会计项目title of account [z@Rg DXv  
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会计薄||帐薄account-book Qh%vh;|^  
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营业报告书||损益计算表account of budiness||business report "fd=(& M*l  
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借贷细帐||交验帐account rendered iGNKf|8{  
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明细帐account stated oYx f((x  
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与…银行开立一户头to open an account with _Fy:3,(  
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与…银行建立交易to keep account with <QLj6#d7Y  
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继续记帐to keep account g&5VorGx  
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与…有交易to have an account with H} rP{`m  
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作成会计帐||有往来帐项to make out an account with  1uzfV)  
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清算||清理债务to make up an account f89<o#bm7h  
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清洁帐目||与…停止交易to close ones account with '11hIu=:  
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结帐to close an account [-a /]  
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清理未付款to ask an account||to demand an account kp"cHJNx  
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结清差额to balance the account with e@YR/I8my  
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清算to settle an account||to liquidate an account||to square an account G9Ezm*I;:  
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审查帐目||监查帐目to audit an account ?c*d z{  
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检查帐目to examine an account I}x*AM 7+  
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转入A的帐户to charge the amount to As account CPG %*E*  
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以计帐方式付款to pay on account =?hlgQ  
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代理某人||为某人on ones account||on account of one Zup?nP2GkT  
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为自己计算||独立帐目on ones own account ~@bKQ>Xw  
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由某人收益并负风险on ones account and risk||for ones account and risk ?a}~yz#B(  
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由某人负担for ones account||for account of one xM,3F jF  
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按某人指示||列入某人帐户by order and for account of one }e$);A|  
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列入5月份帐目for May account o2L/8q.  
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编入某中帐项下to pass to the account of||to place to the account of n3w2&  
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寄出清算书to send in an account||to send in render an account h4CB1K  
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支票薄cheque book .B@;ch,  
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支票陈票人cheque drawer x;I *Ho  
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持票人cheque holder ^t*BWJxPC  
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不记名支票cheque to bearer||bearer cheque x>Kem$z  
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记名支票||认人支票cheque to order QwiC2}/  
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到期支票antedated cheque ,J[sg7vcv  
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未到期支票postdated cheque vi'K|[!?  
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保付支票certified cheque 9QpKB c  
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未获兑现支票，退票returned cheque &B) F_EI  
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横线支票crossed cheque k&Sg`'LG8  
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普通横线general crossing X/@Gx 4  
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特别横线special crossing xH92=t-w  
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空白支票blank cheque __zsrIUJ  
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失效支票，过期支票stale cheque BKN]DxJ6  
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普通支票open cheque m'%F,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 D@mDhhK_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @mW0EJ8bb  
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支票换现金||兑现to cash a cheque ]Dx5t&  
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清理票款to clear a cheque IUwY/R9Q  
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保证兑现to certify a cheque GK:*|jV  
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填写支票数额to fill up a cheque $lUZm\R|k  
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支票上划线to cross a cheque nJrV  
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开发支票to make out a cheque W)o-
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签发支票，开立支票to draw a cheque||to issue a cheque .,-t}5(VSq  
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透支支票to overdraw a cheque "c=\?   
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背书支票to endorse a cheque ^+!!:J|ra  
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请付票款||清付票款to pay a cheque||to honour a cheque ^\J/l\n  
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支票退票to dishonour a cheque HtPasFrJ  
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拒付支票to refuse a cheque e &#qj^  
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拒付支票to stop payment of a cheque P
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提示要求付款to present for payment cT-XF  
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见票即付持票人payable to bearer U_B"B;ng+  
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支付指定人payable to order gfR B  
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已过期||无效out of date||stale R^{O
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请给出票人R/D||refer to drawer uwU;glT  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gR )xw)!  
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文字与数字不一致words and figures differ ]*'V#;s  
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支票 -NGY+
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时间已过account closed Xb@lKX5Re  
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更改处应加盖印章alterations require initials oj/,vO:QT  
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时间已过effects not cleared ?ey!wcv~  
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停止付款payment stopped 2m7Z:b  
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支票毁损cheque mutilated 7O84 R^!|2  
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汇款||寄钱to remit||to send money -HutEbkjx  
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寄票供取款||支票支付to send a cheque for payment 2Z!%Q}Do  
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寄款人a remitter n%yMf!M .:  
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收款人a remittee HIM>%   
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国外汇票foreign Bill hYOUuC  
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国内汇票inland Bill Hry*.s -  
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跟单汇票documentary bill YbjeM6#E  
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空头汇票accommodation bill 2@ 4^ 81
 
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原始汇票original bill QJ1_LJ4)a  
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改写||换新票据renewed bill ^D`ARH  
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即期汇票sight bill||bill on demand aI @&x  
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…days after date||…days after date…日后付款 T 9lk&7W  
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…months after date||…months after date…月后付款 pi`sx[T@{Z  
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见票后…日付款…days after sight||…days sight 2x3'm  
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见票后…月付款…months after sight||…months sight WPbWG$Li  
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同组票据set of bills ;-Bi~XD  
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单张汇票sola of exchange||sole of exchange M+Rxt.~6  
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远期汇票usance bill||bill at usance xxnMvL;
 
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长期汇票long bill b.jxkx\nt  
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短期汇票short bill C`|'+  
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逾期汇票overdue bill nr/^HjMV  
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宽限日期days of grace lW F=bz0  
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电汇telegraphic transfer （T.T） E3N4(V\*  
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邮汇postal order||postal note （Am.）||post office order||money order ^FLuhLS\*  
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本票promissory note （P/N） .MO"8}]8Z  
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押汇负责书||押汇保证书letter of hypothecation @nN+F,phx  
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副保||抵押品||付属担保物collateral security B8'(3&)My  
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担保书trust receipt||letter of indemnity 9.5h QZ  
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承兑||认付acceptance ?9q{b\=l  
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单张承兑general acceptance r]1|I6:&)  
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有条件承兑qualified acceptance >u5}5O P7  
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附条件认付conditional acceptance UC * <]  
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部分认付partial acceptance   7<{Zq8)