[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。   "'dC>7*<  
会计报表statement of account iQj{J1V  
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往来帐目account current -Z&{$J  
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现在往来帐||存款额current accout I8>1RXz  
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销货帐account sales R20
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共同计算帐项joint account
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未决帐项outstanding account vwD(J.;  

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贷方帐项credit account||creditor account mMWNUkDq  
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借方帐项debit account||debtor account )gF9D1eA  
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应付帐||应付未付帐account payable FX 3[U+  
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应收帐||应收未收帐account receivable 2>s;xZ@/'R  
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新交易||新帐new account =
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未决帐||老帐old account KS_d5NvYl  
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现金帐cash account Ek0.r)Nw  
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流水帐running account d8po`J#nb  
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暂记帐||未定帐suspense account ^ z;pP  
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过期帐||延滞帐overdue account||pastdue account b3H;Ea?^^<  
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杂项帐户sundry account #]2u!ama  
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详细帐单||明细表detail account tp7fmn*  
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呆帐bad account If tPN6(Z  
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会计项目title of account e5w0}/yW/  
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会计薄||帐薄account-book oHF,k  
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营业报告书||损益计算表account of budiness||business report d 7Z$/ $  
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借贷细帐||交验帐account rendered Qe]&  
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明细帐account stated !$Arc^7r  
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与…银行开立一户头to open an account with DRRy5+,I  
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与…银行建立交易to keep account with <}%gZ:Z6g  
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继续记帐to keep account \~T&C5  
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与…有交易to have an account with .zJZ*\2ob  
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作成会计帐||有往来帐项to make out an account with Lnl-
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清算||清理债务to make up an account i6k~j%0m  
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清洁帐目||与…停止交易to close ones account with B(pHo&ox  
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结帐to close an account -raZ6?Zjc  
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清理未付款to ask an account||to demand an account mtNB09E(  
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结清差额to balance the account with Y67i\U>?  
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清算to settle an account||to liquidate an account||to square an account OC2%9Igx0  
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审查帐目||监查帐目to audit an account SrXuiiK  
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检查帐目to examine an account p9iCrq i  
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转入A的帐户to charge the amount to As account 3S1`av(tD  
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以计帐方式付款to pay on account Jf8AKj3  
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代理某人||为某人on ones account||on account of one [0hZg  

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为自己计算||独立帐目on ones own account N_>}UhZ
 
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由某人收益并负风险on ones account and risk||for ones account and risk >@U lhJtW  
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由某人负担for ones account||for account of one uDi#a~m@  
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按某人指示||列入某人帐户by order and for account of one '$n#~/#}  
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列入5月份帐目for May account C\dlQQ  
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编入某中帐项下to pass to the account of||to place to the account of ls6ywLP{  
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寄出清算书to send in an account||to send in render an account nx,67u/Pb  
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支票薄cheque book a(8]y.`Tv  
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支票陈票人cheque drawer mXF pGo5 s  
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持票人cheque holder Ok({Al1A,w  
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不记名支票cheque to bearer||bearer cheque T:.J9  
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记名支票||认人支票cheque to order o ohf))  
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到期支票antedated cheque PLo.q|%  
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未到期支票postdated cheque (%+DE4?  
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保付支票certified cheque `&9#!T.  
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未获兑现支票，退票returned cheque `8'T*KU  
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横线支票crossed cheque x-Mp6  
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普通横线general crossing >9u6@  
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特别横线special crossing :Dr& {3>  
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空白支票blank cheque ?pF;{  
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失效支票，过期支票stale cheque WX\%FJ  
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普通支票open cheque s*8hN*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 'Vrev8D  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %cm5Z^B1"  
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支票换现金||兑现to cash a cheque YwF6/JA0^  
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清理票款to clear a cheque -y\N9  
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保证兑现to certify a cheque Asn0&Ys4  
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填写支票数额to fill up a cheque R_1C+  
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支票上划线to cross a cheque fgp7 |;Y  
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开发支票to make out a cheque v|/ 3Mi9mz  
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签发支票，开立支票to draw a cheque||to issue a cheque GY",AL8f  
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透支支票to overdraw a cheque 1
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背书支票to endorse a cheque :1lE98=  
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请付票款||清付票款to pay a cheque||to honour a cheque L~oFW'  
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支票退票to dishonour a cheque @1@q6@9Tu  
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拒付支票to refuse a cheque Ij#a  
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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 reA8=>b/  
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见票即付持票人payable to bearer YF -w=Y6  
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支付指定人payable to order Hk]BC
 
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已过期||无效out of date||stale u3wC }Zo  
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请给出票人R/D||refer to drawer ,z1!~gIa l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KupMndK  
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文字与数字不一致words and figures differ @LKG\zYBu  
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支票 I/Jp,~JT*  
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时间已过account closed EyP Jvs  
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更改处应加盖印章alterations require initials *9vA +uN  
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时间已过effects not cleared y5/6nvH_6  
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停止付款payment stopped X
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支票毁损cheque mutilated y|.fR>5  
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汇款||寄钱to remit||to send money ]iDJ*!I  
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寄票供取款||支票支付to send a cheque for payment rer|k<k;]G  
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寄款人a remitter i<m$#6<Z  
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收款人a remittee kT^*>=1  
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国外汇票foreign Bill Xlv#=@;O]  
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国内汇票inland Bill EqnpMHF  
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跟单汇票documentary bill l(%k6  
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空头汇票accommodation bill fxDj+Q1p  
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原始汇票original bill :N@U[Wx0A  
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改写||换新票据renewed bill \=!H2M  
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即期汇票sight bill||bill on demand 3J %V%}mD  
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…days after date||…days after date…日后付款 pW\z\o/2  
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…months after date||…months after date…月后付款 v&fGCD\R  
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见票后…日付款…days after sight||…days sight Sx8l<X  
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见票后…月付款…months after sight||…months sight =3*Jj`AV  
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同组票据set of bills p*|ah%F6N  
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单张汇票sola of exchange||sole of exchange iZQ\ m0Zc  
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远期汇票usance bill||bill at usance c3] C:t+  
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长期汇票long bill lUv=7" [  
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短期汇票short bill V&i2L.{G)  
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逾期汇票overdue bill BwxnDeG)  
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宽限日期days of grace 2n|CD|V$ux  
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电汇telegraphic transfer （T.T） 5ZK&fKeCF  
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邮汇postal order||postal note （Am.）||post office order||money order c@R; /m:R  
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本票promissory note （P/N） 51by  
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押汇负责书||押汇保证书letter of hypothecation #@qN8J}R  
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副保||抵押品||付属担保物collateral security 9+qOP>m  
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担保书trust receipt||letter of indemnity :%X Ls,  
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承兑||认付acceptance 5`-UMz<
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单张承兑general acceptance j9R6ta3\l  
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有条件承兑qualified acceptance 6bO~/mpWT~  
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附条件认付conditional acceptance 6GL=)0Ah  
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部分认付partial acceptance   +wO#'D