[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。   ~a&VsC#  
会计报表statement of account -)}Z $;1a  
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往来帐目account current )7o?}"I  
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现在往来帐||存款额current accout kV4Oq.E  
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销货帐account sales P*~ vWYH9  
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共同计算帐项joint account 0H_ux
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未决帐项outstanding account ~&Ne P  
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贷方帐项credit account||creditor account )OxcCV?5Z  
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借方帐项debit account||debtor account ; teM^zyI  
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应付帐||应付未付帐account payable Dm5 Uy^F}  
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应收帐||应收未收帐account receivable h@G~'\8t  
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新交易||新帐new account Z_m<x!  
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未决帐||老帐old account 9*ZlNZ  
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现金帐cash account 7_76X)gIV  
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流水帐running account ?dCwo;~  
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暂记帐||未定帐suspense account A?!RF7v  
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过期帐||延滞帐overdue account||pastdue account I@/ G#3Zr  
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杂项帐户sundry account \j62"

  
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详细帐单||明细表detail account 8$\j| mN  
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呆帐bad account P7XZ|Td4*
 
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会计项目title of account eb\SpdM6  
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会计薄||帐薄account-book <7\j\`  
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营业报告书||损益计算表account of budiness||business report v7 *L3Ol  
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借贷细帐||交验帐account rendered nwKp8mfP  
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明细帐account stated ITw *m3
 
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与…银行开立一户头to open an account with ^:{8z;w!(  
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与…银行建立交易to keep account with HfVHjF)  
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继续记帐to keep account j9>[^t3U  
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与…有交易to have an account with Ra|P5  
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作成会计帐||有往来帐项to make out an account with Ow/,pC >V  
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清算||清理债务to make up an account #("M4}~  
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清洁帐目||与…停止交易to close ones account with uMw6b=/U  
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结帐to close an account D0jV}oz  
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清理未付款to ask an account||to demand an account 9?,i+\)qK@  
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结清差额to balance the account with IQO|)53)  
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清算to settle an account||to liquidate an account||to square an account N=\zx^w,  
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审查帐目||监查帐目to audit an account GFdbwn5B  
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检查帐目to examine an account zfKO)Itd  
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转入A的帐户to charge the amount to As account jV}8VK*`+  
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以计帐方式付款to pay on account **h4M2'C  
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代理某人||为某人on ones account||on account of one !Sn|!:N4  
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为自己计算||独立帐目on ones own account E\!X$  
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由某人收益并负风险on ones account and risk||for ones account and risk g}0K@z3  
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由某人负担for ones account||for account of one !*:g??[T  
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按某人指示||列入某人帐户by order and for account of one .hmeP MK  
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列入5月份帐目for May account !s-A`} s+  
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编入某中帐项下to pass to the account of||to place to the account of Z2M(euzfi3  
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寄出清算书to send in an account||to send in render an account P6GTgQ<'BA  
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支票薄cheque book .5Y{Yme  
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支票陈票人cheque drawer  9Do75S{(  
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持票人cheque holder #` 3Q4  
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不记名支票cheque to bearer||bearer cheque Trs~KcsD  
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记名支票||认人支票cheque to order r7W.}n*  
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到期支票antedated cheque d=bKNA90  
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未到期支票postdated cheque p?$N[-W6-  
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保付支票certified cheque sX6\AYF1M  
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未获兑现支票，退票returned cheque 0\!Bh^++1  
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横线支票crossed cheque sd\}M{U  
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普通横线general crossing kKF=%J?X  
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特别横线special crossing :i>LESJq  
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空白支票blank cheque 4O
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失效支票，过期支票stale cheque fASklcQ  
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普通支票open cheque 2n>mISy+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =55)|$hgD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 'exR;q\  

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支票换现金||兑现to cash a cheque ~uY5~Qs9G  
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清理票款to clear a cheque [i~@X2:Al  
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保证兑现to certify a cheque ?_{{iil  
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填写支票数额to fill up a cheque |C./gdq  
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支票上划线to cross a cheque qtVgjT2#H  
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开发支票to make out a cheque tWZ8(E$  
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签发支票，开立支票to draw a cheque||to issue a cheque ^,'KmZm=  
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透支支票to overdraw a cheque #( 4)ps.  
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背书支票to endorse a cheque Jv T#Fxjk  
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请付票款||清付票款to pay a cheque||to honour a cheque wMm+E "}W  
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支票退票to dishonour a cheque qi_uob  
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拒付支票to refuse a cheque l0!`>Xx[b  

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拒付支票to stop payment of a cheque 3gCP?%R  
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提示要求付款to present for payment O St~P^1  
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见票即付持票人payable to bearer >
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支付指定人payable to order :n}t7+(>U  
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已过期||无效out of date||stale |msQ  
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请给出票人R/D||refer to drawer 44hz,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^@q$c  
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文字与数字不一致words and figures differ sv>c)L }I  
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支票 CY8= prC  
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时间已过account closed ~ @s$  
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更改处应加盖印章alterations require initials S| v-lJ/I  
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时间已过effects not cleared ^,Y#_$oR  
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停止付款payment stopped c_bIadE{  
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支票毁损cheque mutilated 4qEe
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汇款||寄钱to remit||to send money zpd
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寄票供取款||支票支付to send a cheque for payment $nbZ+~49  
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寄款人a remitter
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收款人a remittee hK&/A+*  
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国外汇票foreign Bill .DSmy\FI5  
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国内汇票inland Bill ?F9:rUyN  
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跟单汇票documentary bill Q<V?rPAcx  
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空头汇票accommodation bill 'J&$L c  
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原始汇票original bill wQX,a;Br  
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改写||换新票据renewed bill /8i3I5*  
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即期汇票sight bill||bill on demand 4jlUyAD  
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…days after date||…days after date…日后付款 R(sPU>`MX  
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…months after date||…months after date…月后付款 WCc,RI0   
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见票后…日付款…days after sight||…days sight  ]CD  
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见票后…月付款…months after sight||…months sight \Q"j^4  
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同组票据set of bills /G`'9cD  
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单张汇票sola of exchange||sole of exchange IvFxI#.ju  
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远期汇票usance bill||bill at usance X!,2/WT  
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长期汇票long bill ~)XyrKw  
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短期汇票short bill {k4)f ad\  
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逾期汇票overdue bill !2-f%x]tO  
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宽限日期days of grace I8R#EM%C#  
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电汇telegraphic transfer （T.T） =hZ#Z]f  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） hk6(y?#  
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押汇负责书||押汇保证书letter of hypothecation %b8ig1  
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副保||抵押品||付属担保物collateral security "Y%fk/
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担保书trust receipt||letter of indemnity ''t\J^+&  
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承兑||认付acceptance k P]'  
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单张承兑general acceptance $('"0 @fg  
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有条件承兑qualified acceptance O*Gg57a  

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附条件认付conditional acceptance qQ&=Z`p!  
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部分认付partial acceptance   WK2YHJ*$