[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。   Ii>#
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会计报表statement of account S`vw<u4t  
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往来帐目account current S(lqj6aa}  
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现在往来帐||存款额current accout T7N\b]?j@Y  
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销货帐account sales 4 &0MB>m  
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共同计算帐项joint account o@YEd
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未决帐项outstanding account {6F]w_\  
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贷方帐项credit account||creditor account ='(;!3ZH  
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借方帐项debit account||debtor account Q|f)Awe$  
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应付帐||应付未付帐account payable \]Rmq_O  
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应收帐||应收未收帐account receivable ictOCF  
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新交易||新帐new account ?y^ ix+M  
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未决帐||老帐old account yRz l}  
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现金帐cash account 0:eK}tC  
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流水帐running account :kucDQE({?  
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暂记帐||未定帐suspense account 1["IT.,f.  
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过期帐||延滞帐overdue account||pastdue account QW&@>i  
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杂项帐户sundry account )lVplAhZD  
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详细帐单||明细表detail account EyV6uk~  
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呆帐bad account _"qX6Jc  
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会计项目title of account )(`,!s,8)  
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会计薄||帐薄account-book wdEQB-d
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营业报告书||损益计算表account of budiness||business report G88 g@Exk  
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借贷细帐||交验帐account rendered  IaRq6=[  
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明细帐account stated N x/_+JWje  
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与…银行建立交易to keep account with qISzn04  
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继续记帐to keep account Rs1JCP=d8  
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与…有交易to have an account with 9rQw~B<S  
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作成会计帐||有往来帐项to make out an account with 1 $rrfg  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with .g95E<bd  
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结帐to close an account )w!*6<  
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清理未付款to ask an account||to demand an account :ODG]-QF  
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结清差额to balance the account with fW.)!EPO  
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清算to settle an account||to liquidate an account||to square an account ]NgEN  
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审查帐目||监查帐目to audit an account .jjvS  
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检查帐目to examine an account ~ J,e^$u  
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转入A的帐户to charge the amount to As account $f]dL};  
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以计帐方式付款to pay on account M]$_>&"  
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代理某人||为某人on ones account||on account of one Jv9yy~  
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为自己计算||独立帐目on ones own account />\6_kT  
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由某人收益并负风险on ones account and risk||for ones account and risk oDEvh NT  
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由某人负担for ones account||for account of one 7-Yn8Gq  
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按某人指示||列入某人帐户by order and for account of one XY1eeB-  
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列入5月份帐目for May account 8S_v} NUm  
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编入某中帐项下to pass to the account of||to place to the account of 8QYM/yAM  
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寄出清算书to send in an account||to send in render an account uNn]hl|x  
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支票薄cheque book 9M&uQccY  
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支票陈票人cheque drawer Fl'+ C   
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持票人cheque holder mSu1/ ?PS  
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不记名支票cheque to bearer||bearer cheque v)a$;P%  
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记名支票||认人支票cheque to order 6fO
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到期支票antedated cheque #~SQujgB  
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未到期支票postdated cheque \!["U`\.K  
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保付支票certified cheque UaQR0,#0y  
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未获兑现支票，退票returned cheque Q'ok%9q!p  
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横线支票crossed cheque Y!8Ik(/~i  
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普通横线general crossing O<1qU M  
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特别横线special crossing XkWO -L  
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空白支票blank cheque bk**% ]  
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失效支票，过期支票stale cheque d{UyiZm\  
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普通支票open cheque u'o."J^&'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z8 SrZ#mg  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0i[,`>-Av  
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支票换现金||兑现to cash a cheque .Y8z3O  
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清理票款to clear a cheque uY,(3x  
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保证兑现to certify a cheque _E[zYSo`  
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填写支票数额to fill up a cheque wzr3y}fCe  
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支票上划线to cross a cheque "T`Q,  
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开发支票to make out a cheque c~B[<.Qj  
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签发支票，开立支票to draw a cheque||to issue a cheque S\"/=|\  
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透支支票to overdraw a cheque #K8kz  
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背书支票to endorse a cheque .w/_Om4T*b  
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请付票款||清付票款to pay a cheque||to honour a cheque J2\%rb,  
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支票退票to dishonour a cheque vf=b5s(7Q  
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拒付支票to refuse a cheque Byx8`Cx1  
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拒付支票to stop payment of a cheque 
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提示要求付款to present for payment b5kw*h+/'h  
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见票即付持票人payable to bearer Pqe{C?7B  
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支付指定人payable to order biTET|U`$  
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已过期||无效out of date||stale t2)S61Vr  
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请给出票人R/D||refer to drawer 2b|$z"97jj  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q.s2x0  
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文字与数字不一致words and figures differ A^/$|@  
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支票 fv1pA+zN[  
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时间已过account closed 'Xl[ y  
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更改处应加盖印章alterations require initials C_>dJYM  
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时间已过effects not cleared A"wor\(  
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停止付款payment stopped dA;f`Bi;Q  
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支票毁损cheque mutilated RS'%;B-)  
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汇款||寄钱to remit||to send money 9UD~$_<\  
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寄票供取款||支票支付to send a cheque for payment fD8A+aA  
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寄款人a remitter S`yY<1[O  
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收款人a remittee a8K"Z-LlQ  
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国外汇票foreign Bill ocwh*t)<k  
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国内汇票inland Bill h(aF>a\Z  
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跟单汇票documentary bill s_} 1J,Y  
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空头汇票accommodation bill W(N@`^  
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原始汇票original bill Xrp
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改写||换新票据renewed bill %a-:f)@  
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即期汇票sight bill||bill on demand $Bd{Y"P@6  
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…days after date||…days after date…日后付款 $N[-ks2{@  
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…months after date||…months after date…月后付款 D.G+*h@ g  

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见票后…日付款…days after sight||…days sight JCNZtWF  
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见票后…月付款…months after sight||…months sight Qn>0s  
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同组票据set of bills gD0O7KO  
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单张汇票sola of exchange||sole of exchange (JS1}T  
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远期汇票usance bill||bill at usance mjUln8Jc  
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长期汇票long bill &d]%b`EXq  
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短期汇票short bill \4y7!  
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逾期汇票overdue bill L~fxVdUz  
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宽限日期days of grace C5;=!B  
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电汇telegraphic transfer （T.T） U-(2;F)  
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邮汇postal order||postal note （Am.）||post office order||money order ]MJyBz+k  
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本票promissory note （P/N） ]fz 0E:x  
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押汇负责书||押汇保证书letter of hypothecation "H
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副保||抵押品||付属担保物collateral security *'=JT#  
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担保书trust receipt||letter of indemnity .R ocENO0  
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承兑||认付acceptance '3SS%W  
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单张承兑general acceptance !<\"XxK+l  
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有条件承兑qualified acceptance 't".~H_V  
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附条件认付conditional acceptance EIO!f[]o  
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部分认付partial acceptance   PGZ.\i