[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。   kP=eW_0D  
会计报表statement of account rK8lBy:<  
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往来帐目account current {r,.!;mHu  
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现在往来帐||存款额current accout >F|>c
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销货帐account sales  C#.->\  
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共同计算帐项joint account  \{_q.;}  
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未决帐项outstanding account Ve$o}h-  
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贷方帐项credit account||creditor account 93>jr<A  
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借方帐项debit account||debtor account EmWn%eMN  
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应付帐||应付未付帐account payable 3@_xBz,I.  
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应收帐||应收未收帐account receivable _gR;=~S  
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新交易||新帐new account /|m2WxK)  
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未决帐||老帐old account h]&GLb&<?  
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现金帐cash account (62"8iD
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流水帐running account  `,*3[  
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暂记帐||未定帐suspense account St9?RD{4;  
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过期帐||延滞帐overdue account||pastdue account `:fZ)$sY  
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杂项帐户sundry account \;,+  
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详细帐单||明细表detail account oG?Xk%7&\  
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呆帐bad account m4Qh%}9%  
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会计项目title of account 1W LXM^4  
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会计薄||帐薄account-book '3fu  
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营业报告书||损益计算表account of budiness||business report bl;1i@Z*M  
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借贷细帐||交验帐account rendered B
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明细帐account stated 5coyr`7mP  
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与…银行开立一户头to open an account with cp7=epho  
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与…银行建立交易to keep account with Y"aJur=`  
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继续记帐to keep account 9}<ile7^  
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与…有交易to have an account with IueF x u  
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作成会计帐||有往来帐项to make out an account with x*U)Y  
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清算||清理债务to make up an account k"zv~`i'  
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清洁帐目||与…停止交易to close ones account with XJ| <?  
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结帐to close an account ?X<eV1a   
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清理未付款to ask an account||to demand an account CxW>~O:  
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结清差额to balance the account with vw/J8'  
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清算to settle an account||to liquidate an account||to square an account y/7\?qfTk  
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审查帐目||监查帐目to audit an account wE`]7mA  
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检查帐目to examine an account rw JIx|(  
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转入A的帐户to charge the amount to As account 2uW; xfeY  
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以计帐方式付款to pay on account =X:Y,?  
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代理某人||为某人on ones account||on account of one jm/`iXnMf  
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为自己计算||独立帐目on ones own account SoK iE  
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由某人收益并负风险on ones account and risk||for ones account and risk ENs&RZ;  
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由某人负担for ones account||for account of one &d^m 1  

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按某人指示||列入某人帐户by order and for account of one >_T-u<E  
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列入5月份帐目for May account r52gn(,  
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编入某中帐项下to pass to the account of||to place to the account of U8n V[  
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寄出清算书to send in an account||to send in render an account P{lB50  
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支票薄cheque book /!XVHkX[  
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支票陈票人cheque drawer H9Q&tl9  
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持票人cheque holder v O_*yh1  
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不记名支票cheque to bearer||bearer cheque 8P&:_T!  
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记名支票||认人支票cheque to order &`2)V;t  
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到期支票antedated cheque z9Rp`z&`E  
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未到期支票postdated cheque NyNXP_8  
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保付支票certified cheque sdw(R#GE  
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未获兑现支票，退票returned cheque E+;7>ja  
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横线支票crossed cheque k@W1-D?  
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普通横线general crossing *(DV\.l`  
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特别横线special crossing '/s)%bc  
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空白支票blank cheque v y
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失效支票，过期支票stale cheque {_v#~595  
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普通支票open cheque 6T`i/".  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount f) L  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8 KzkB;=n  
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支票换现金||兑现to cash a cheque #o#H?Vo9b  
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清理票款to clear a cheque 4BpZJ~(p  
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保证兑现to certify a cheque R.<g3"Lm>  
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填写支票数额to fill up a cheque X 0+vXz{~g  
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支票上划线to cross a cheque 5]:U9ts#  
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开发支票to make out a cheque a/xn'"eli  
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签发支票，开立支票to draw a cheque||to issue a cheque iuul7VR-%  
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透支支票to overdraw a cheque )MT}+ai  
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背书支票to endorse a cheque Xne1gms  
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请付票款||清付票款to pay a cheque||to honour a cheque jT;;/Fd3/  
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支票退票to dishonour a cheque +R7
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拒付支票to refuse a cheque 6j|{`Zd)G  
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拒付支票to stop payment of a cheque lr&a;aZp  
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提示要求付款to present for payment yEy6]f+>+  
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见票即付持票人payable to bearer 1X1dG#:  
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支付指定人payable to order [dVL&k<P  
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已过期||无效out of date||stale ;q>ah!"k  
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请给出票人R/D||refer to drawer u)Whr@m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iK;XZZ(  
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文字与数字不一致words and figures differ # T"4RrR  
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支票 B`sAk %  
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时间已过account closed PQE=D0  
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更改处应加盖印章alterations require initials !bP@n  
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时间已过effects not cleared u$`a7Lp,n  
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停止付款payment stopped :~SyL!  
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支票毁损cheque mutilated DW3G
 
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汇款||寄钱to remit||to send money -7|H}!DFT  
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寄票供取款||支票支付to send a cheque for payment [.}oyz;}N  
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寄款人a remitter `QY)!$mUIF  
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收款人a remittee {7pli{`  
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国外汇票foreign Bill %N_%J
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国内汇票inland Bill ,"0:3+(8;  
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跟单汇票documentary bill v(%*b,^  
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空头汇票accommodation bill BfiD9ka-z  
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原始汇票original bill GsM<2@?  
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改写||换新票据renewed bill ] @fk]]R  
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即期汇票sight bill||bill on demand FML(4BY,  
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…days after date||…days after date…日后付款 13/]DF,S"^  
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…months after date||…months after date…月后付款 ~4cC/"q$X  
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见票后…日付款…days after sight||…days sight .(2
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见票后…月付款…months after sight||…months sight mpJ#:}n  
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同组票据set of bills @ 7n"yp*"  
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单张汇票sola of exchange||sole of exchange D.XvG_  
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远期汇票usance bill||bill at usance r]36zX v  
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长期汇票long bill jW@
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短期汇票short bill @f_+=}|dc  
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逾期汇票overdue bill @F*%9LPv  
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宽限日期days of grace Th%Sjgsn
 
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电汇telegraphic transfer （T.T） ~qOa\#x_  
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邮汇postal order||postal note （Am.）||post office order||money order ~/P[J  
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本票promissory note （P/N） o`*,|Nsq  
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押汇负责书||押汇保证书letter of hypothecation W6/ yn
 
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副保||抵押品||付属担保物collateral security ~R92cH>L  
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担保书trust receipt||letter of indemnity 0KOgw*>_  
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承兑||认付acceptance yO~Ig `w  
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单张承兑general acceptance ikiypWq  
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有条件承兑qualified acceptance }Kbb4]t|"  
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附条件认付conditional acceptance 7E~;xn;  
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部分认付partial acceptance   Fy-t T]Q9