[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。   ,_HSvs7-  
会计报表statement of account T)%34gN  
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往来帐目account current .iK{=L/(y  
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现在往来帐||存款额current accout K/oC+Z;K  
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销货帐account sales y$6m| 5  
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共同计算帐项joint account [S{KGe:g  
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未决帐项outstanding account Wi a%rm  
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贷方帐项credit account||creditor account \ ;.W;!*  
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借方帐项debit account||debtor account H>8B$fi)$  
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应付帐||应付未付帐account payable \0&7^  
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应收帐||应收未收帐account receivable y*ae 5=6(  
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新交易||新帐new account SKTf=rY  
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未决帐||老帐old account ?L=@Zs  
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现金帐cash account 0fgt2gA 33  
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流水帐running account R~40,$e{  
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暂记帐||未定帐suspense account ICSi<V[y1  
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过期帐||延滞帐overdue account||pastdue account /[f9Z:>V  
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杂项帐户sundry account Y8I*B=7  
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详细帐单||明细表detail account K07b#`NF6  
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呆帐bad account ?+Sjt  
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会计项目title of account P$E#C:=  
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会计薄||帐薄account-book CR$\$-  
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营业报告书||损益计算表account of budiness||business report VUF^ r7e  
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借贷细帐||交验帐account rendered 8
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明细帐account stated U~krv>I  
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与…银行开立一户头to open an account with &6-udZB-  
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与…银行建立交易to keep account with 92|\`\LP%  
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继续记帐to keep account +C4UM9  
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与…有交易to have an account with 6CoDn(+z  
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作成会计帐||有往来帐项to make out an account with I<p- o/TP  
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清算||清理债务to make up an account WCc7 MK  
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清洁帐目||与…停止交易to close ones account with 0s>ozAJ  
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结帐to close an account <Lz/J-w  
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清理未付款to ask an account||to demand an account =1qM`M   
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结清差额to balance the account with pP JhF8Dt  
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清算to settle an account||to liquidate an account||to square an account g9N_s,3jC  
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审查帐目||监查帐目to audit an account v[P $c$Xi  
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检查帐目to examine an account Ft} h&aYP  
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转入A的帐户to charge the amount to As account >ZX&2 {
 
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以计帐方式付款to pay on account h5+L/8+J^z  
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代理某人||为某人on ones account||on account of one )I/K-zj  
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为自己计算||独立帐目on ones own account G]DSwtB?D  
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由某人收益并负风险on ones account and risk||for ones account and risk i'6>_,\(  
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由某人负担for ones account||for account of one Z+3j>_Ss  
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按某人指示||列入某人帐户by order and for account of one =Su~iOa  
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列入5月份帐目for May account M2{AaYgD  
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编入某中帐项下to pass to the account of||to place to the account of = nI
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寄出清算书to send in an account||to send in render an account cVR#\OM  
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支票薄cheque book 8i?Hh?Mf}  
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支票陈票人cheque drawer M~o\K'  
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持票人cheque holder )9PP3"I  
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不记名支票cheque to bearer||bearer cheque |cBeyqr  
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记名支票||认人支票cheque to order .3Ag6YI0N  
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到期支票antedated cheque faqh }4
 
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未到期支票postdated cheque kv)IG$S0  
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保付支票certified cheque LYV\|a{Y  
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未获兑现支票，退票returned cheque *fI b|r  
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横线支票crossed cheque FVw4BUOmi  
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普通横线general crossing #+<"`}]N  
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特别横线special crossing GmJ4AYEP  
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空白支票blank cheque m&36$>r=  
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失效支票，过期支票stale cheque ohod)8  
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普通支票open cheque 82z\^a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7v8V0Gp  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges eMDO;q  
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支票换现金||兑现to cash a cheque n&4 4Acs[  
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清理票款to clear a cheque p;P"mp\'  
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保证兑现to certify a cheque ]rpU3 3  
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque wd 4]Z0;  
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开发支票to make out a cheque WPN4mEow  
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签发支票，开立支票to draw a cheque||to issue a cheque sb]{05:  
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透支支票to overdraw a cheque }u>F}mU a  
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背书支票to endorse a cheque 8BHtN  
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请付票款||清付票款to pay a cheque||to honour a cheque >R9_;  
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支票退票to dishonour a cheque `ZC{<eVJ}=  
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拒付支票to refuse a cheque ZSBa+3;z  
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拒付支票to stop payment of a cheque 7eM:YqT/#  
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提示要求付款to present for payment tfSY(cXg'T  
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见票即付持票人payable to bearer .[@TC@W  
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支付指定人payable to order X J+y5at  
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已过期||无效out of date||stale <~%e{F:[#  
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请给出票人R/D||refer to drawer !mM`+XH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Xscm>.di  
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文字与数字不一致words and figures differ ut<0-  
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支票 i;CVgdQ8  
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时间已过account closed " hD6Z  
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更改处应加盖印章alterations require initials Z4"SKsJT/>  
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时间已过effects not cleared s`Y8&e.Yr  
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停止付款payment stopped fMRv:kNAt  
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支票毁损cheque mutilated e hgUp =  
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汇款||寄钱to remit||to send money q2pq~LI  
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寄票供取款||支票支付to send a cheque for payment ;RElG>#$  
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寄款人a remitter #77p>zhY  
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收款人a remittee ~+HZQv3Y  
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国外汇票foreign Bill BJL*Dihm[  
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国内汇票inland Bill KkCA*GS  
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跟单汇票documentary bill 8M_p'AR\,y  
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空头汇票accommodation bill M?nYplC  
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原始汇票original bill @j{n V@|  
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改写||换新票据renewed bill O^_$cq  
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即期汇票sight bill||bill on demand k/`WfSM\.  
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…days after date||…days after date…日后付款 $Rd]e C  
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…months after date||…months after date…月后付款 Ia'm9Z *  
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见票后…日付款…days after sight||…days sight /DC\F5 G  
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见票后…月付款…months after sight||…months sight Ev)a
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同组票据set of bills #R#o/@|  
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单张汇票sola of exchange||sole of exchange 
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远期汇票usance bill||bill at usance z!0}Kj  
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长期汇票long bill 'aAay*1  
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短期汇票short bill +P//p$pE
 
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逾期汇票overdue bill puPYM"  
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宽限日期days of grace wsg u# as|  
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电汇telegraphic transfer （T.T） (9X>E+0E  
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邮汇postal order||postal note （Am.）||post office order||money order q&y9(ZvI  
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本票promissory note （P/N） TM1D|H  
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押汇负责书||押汇保证书letter of hypothecation TiF2c#Q* y  
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副保||抵押品||付属担保物collateral security >aaHN1Ca  
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担保书trust receipt||letter of indemnity ZGHh!Ds;  
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承兑||认付acceptance =%Yw;%0)Y  
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单张承兑general acceptance 1 iWe&I:  
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有条件承兑qualified acceptance 2\:z 
 
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附条件认付conditional acceptance M-B-  
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部分认付partial acceptance   Dn#GoDMJ[