[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。   sC27F
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会计报表statement of account XOxr?NPQ^  
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往来帐目account current x1Lb*3Fe  
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现在往来帐||存款额current accout 3j,Q`+l/6d  
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销货帐account sales E>&n.%  
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共同计算帐项joint account d1T,eJ}  
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未决帐项outstanding account Acnl^x7Y1  
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贷方帐项credit account||creditor account =6woWlfb  
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借方帐项debit account||debtor account .nG#co"r}3  
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应付帐||应付未付帐account payable RD\  
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应收帐||应收未收帐account receivable PH`9MXh
 
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新交易||新帐new account }xBc0gr  
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未决帐||老帐old account Xg<*@4RD8  
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现金帐cash account KiI!frm1  
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流水帐running account XD|E=s  
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暂记帐||未定帐suspense account VS9`{  
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过期帐||延滞帐overdue account||pastdue account ktj]:rCkF  
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杂项帐户sundry account (rkyWz  
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详细帐单||明细表detail account )jkXSTZ  
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呆帐bad account + |bmT   
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会计项目title of account Vy*:ne  
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会计薄||帐薄account-book SV:4
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营业报告书||损益计算表account of budiness||business report [|P!{?A43|  
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借贷细帐||交验帐account rendered \"CZI<=TB  
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明细帐account stated X>NhZ5\  
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与…银行开立一户头to open an account with y]J89  
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与…银行建立交易to keep account with w"Soe U  
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继续记帐to keep account Vs
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与…有交易to have an account with 9cEv&3  
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作成会计帐||有往来帐项to make out an account with K'X 2dG*  
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清算||清理债务to make up an account *xON W  
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清洁帐目||与…停止交易to close ones account with IkrF/$r  
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结帐to close an account 4O;OjUI0a  
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清理未付款to ask an account||to demand an account 7\f\!e <  
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结清差额to balance the account with lY{FSGp  
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清算to settle an account||to liquidate an account||to square an account :$_6SQ<?  
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审查帐目||监查帐目to audit an account ukvtQz)  
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检查帐目to examine an account `; l?12|X  
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转入A的帐户to charge the amount to As account ,_X/Gb6)  
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以计帐方式付款to pay on account hSK;V<$[Z  
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代理某人||为某人on ones account||on account of one !<UJ6 t}  
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为自己计算||独立帐目on ones own account -AhwI  
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由某人收益并负风险on ones account and risk||for ones account and risk w|CZ7|6  
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由某人负担for ones account||for account of one ,o^y`l  
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按某人指示||列入某人帐户by order and for account of one #U*_1P0h  
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列入5月份帐目for May account '{[5M!B  
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编入某中帐项下to pass to the account of||to place to the account of -
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寄出清算书to send in an account||to send in render an account wHIj<"2  
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支票薄cheque book p-%|P]&  
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支票陈票人cheque drawer tX!nsm1  
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持票人cheque holder /m( =`aRt  
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不记名支票cheque to bearer||bearer cheque QI]Ih  
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记名支票||认人支票cheque to order g~BoFc.V2~  
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到期支票antedated cheque 3+J0!FVla  
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未到期支票postdated cheque Gn)y> AN  
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保付支票certified cheque GpbC M~x  
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未获兑现支票，退票returned cheque ri1C-TJM)  
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横线支票crossed cheque cL8#S>>u.  
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普通横线general crossing H0a /(4/xg  
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特别横线special crossing 0)Rw|(Fpo]  
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空白支票blank cheque $jd<v1"o  
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失效支票，过期支票stale cheque E3a_8@ZB7  
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普通支票open cheque kC$&:\Rh  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iA!7E;o  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O`cu_  
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支票换现金||兑现to cash a cheque '#O_}|ZN  
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清理票款to clear a cheque C9Bh@v%90^  
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保证兑现to certify a cheque (}!C4S3#  
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填写支票数额to fill up a cheque AyE\fY5  
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支票上划线to cross a cheque =Pe><k  
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开发支票to make out a cheque y no('1B@  
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签发支票，开立支票to draw a cheque||to issue a cheque ,*,sw:=2  
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透支支票to overdraw a cheque "c`xH@D  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque S0@T0y#  
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支票退票to dishonour a cheque (wt+`_6  
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拒付支票to refuse a cheque g@nk.aRw
 
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拒付支票to stop payment of a cheque }Zl"9A#K  
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提示要求付款to present for payment z:G}>fk5  
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见票即付持票人payable to bearer !L\'Mk/=A  
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支付指定人payable to order d/j@_3'  
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已过期||无效out of date||stale Cd~LsdKE5  
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请给出票人R/D||refer to drawer G=$}5; t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~mA7pOHj  
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文字与数字不一致words and figures differ vgk9b!Xd  
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支票 >h7$v~nra  
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时间已过account closed P6HGs? *  
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更改处应加盖印章alterations require initials M:|/ijpN  
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时间已过effects not cleared *<dHq
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停止付款payment stopped jZ#UUnR%  
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支票毁损cheque mutilated @LC~*_y   
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汇款||寄钱to remit||to send money K P6PQgc  
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寄票供取款||支票支付to send a cheque for payment /&QQ p3  
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寄款人a remitter z+Z%H#9e  
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收款人a remittee Kt6C43]7  
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国外汇票foreign Bill r8F{A6iN  
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国内汇票inland Bill n
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跟单汇票documentary bill ,Q+\h>I  
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空头汇票accommodation bill dA|Lufy#  
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原始汇票original bill |1lf(\T_  
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改写||换新票据renewed bill \)p4okpR  
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即期汇票sight bill||bill on demand fYb K
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…days after date||…days after date…日后付款 e',hC0&S  
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…months after date||…months after date…月后付款 h_AJI\{"  
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见票后…日付款…days after sight||…days sight FP.(E9  
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见票后…月付款…months after sight||…months sight Q~x*bMb.  
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同组票据set of bills luJ{Iq  
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单张汇票sola of exchange||sole of exchange rdORNlK&  
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远期汇票usance bill||bill at usance Wpiv1GZ%c8  
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长期汇票long bill e}{8a9J<%_  
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短期汇票short bill Se !gs>  
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逾期汇票overdue bill M>`?m L  
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宽限日期days of grace {Hktu|  
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电汇telegraphic transfer （T.T） F?yh23&_4  
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邮汇postal order||postal note （Am.）||post office order||money order ;j[q?^ b  
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本票promissory note （P/N） .#:@cP~v  
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押汇负责书||押汇保证书letter of hypothecation E-*>f"<h  
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副保||抵押品||付属担保物collateral security >X@.f1/5X  
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担保书trust receipt||letter of indemnity m\R@.jkZ
 
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承兑||认付acceptance ( SC7m/  
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单张承兑general acceptance IArpCF/"8  
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有条件承兑qualified acceptance _3FMQY(  
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附条件认付conditional acceptance \a~;8):q=i  
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部分认付partial acceptance   5u=U--