[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。   z@,(^~C_  
会计报表statement of account
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往来帐目account current k2$pcR,WM  
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现在往来帐||存款额current accout #h^nvRmON  
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销货帐account sales _AFje  
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共同计算帐项joint account p0 X%^A,4  
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未决帐项outstanding account i8k} B o  
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贷方帐项credit account||creditor account +B " aUF  
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借方帐项debit account||debtor account m!G(vhA,_w  
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应付帐||应付未付帐account payable e
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应收帐||应收未收帐account receivable #*.4Jv<R  
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新交易||新帐new account KTT
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未决帐||老帐old account ]^.`}Y=`g  
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现金帐cash account hfLe<,  
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流水帐running account 9NVtvBA  
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暂记帐||未定帐suspense account ,e1c,}  
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过期帐||延滞帐overdue account||pastdue account 6zU0 8z0-  
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杂项帐户sundry account 4IfkYM  
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详细帐单||明细表detail account &f
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呆帐bad account av(qV$2  
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会计项目title of account 0W6='7  
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会计薄||帐薄account-book \J(~ Nv5!  
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营业报告书||损益计算表account of budiness||business report Rb b[N#p5  
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借贷细帐||交验帐account rendered ?=iy 6q  
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明细帐account stated ^JIs:\g<<  
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与…银行开立一户头to open an account with PL\4\dXB  
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与…银行建立交易to keep account with )buy2#8UW  
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继续记帐to keep account 0#e Pg6n  
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与…有交易to have an account with gavf$be  
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作成会计帐||有往来帐项to make out an account with 5X-d,8{w _  
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清算||清理债务to make up an account ug`Jn&x!  
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清洁帐目||与…停止交易to close ones account with @q" #.?>s  
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结帐to close an account 6O'B:5~
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清理未付款to ask an account||to demand an account x5W@zqj  

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结清差额to balance the account with M059"X="  
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清算to settle an account||to liquidate an account||to square an account llBW*4'  
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审查帐目||监查帐目to audit an account +@C|u'  
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检查帐目to examine an account  %?:eURQ  
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转入A的帐户to charge the amount to As account :j#Fq d[DF  
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以计帐方式付款to pay on account L{i|OK^e  
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代理某人||为某人on ones account||on account of one 6Y
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为自己计算||独立帐目on ones own account y{\K: 
 
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由某人收益并负风险on ones account and risk||for ones account and risk `~3y[j]kO  
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由某人负担for ones account||for account of one wi/dR}*A  
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按某人指示||列入某人帐户by order and for account of one <O?UC/$)7  
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列入5月份帐目for May account g!`$bF=e  
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编入某中帐项下to pass to the account of||to place to the account of 2oFHP_HVfu  
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寄出清算书to send in an account||to send in render an account r8E)GBH-|  
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支票薄cheque book DVq5[ntG  
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支票陈票人cheque drawer _*O^|QbM  
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持票人cheque holder =i/7&gC  
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不记名支票cheque to bearer||bearer cheque f|f9[h'  
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记名支票||认人支票cheque to order ! V6O~#  
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到期支票antedated cheque 2,Og(_0>  
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未到期支票postdated cheque +d0&(b  
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保付支票certified cheque |[tlR`A$  
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未获兑现支票，退票returned cheque ?]'Rz\70  
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横线支票crossed cheque 9nFPGIz+  
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普通横线general crossing gF@51K  
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特别横线special crossing >g]S"ku|  
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空白支票blank cheque Ng?n}$g*  
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失效支票，过期支票stale cheque T#.5F7$u  
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普通支票open cheque t>J 43  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }JXAG/<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _ECWSfZ  
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支票换现金||兑现to cash a cheque opQ%!["N  
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清理票款to clear a cheque (|_1ku3!  
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保证兑现to certify a cheque hr&&"d {s  
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填写支票数额to fill up a cheque A)/ 8FYc  
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支票上划线to cross a cheque hn
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开发支票to make out a cheque A`V z5WB  
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签发支票，开立支票to draw a cheque||to issue a cheque Q}p+/-U\  
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透支支票to overdraw a cheque ~Zbr7zVn  
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背书支票to endorse a cheque TwBwqQ)t  
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请付票款||清付票款to pay a cheque||to honour a cheque Xx_v>Jn!  
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支票退票to dishonour a cheque Ws"eF0,'Z  
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拒付支票to refuse a cheque [03$*BCq3  
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拒付支票to stop payment of a cheque qdo
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提示要求付款to present for payment <Cc}MDM604  
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见票即付持票人payable to bearer M`!\$D  
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支付指定人payable to order OZ\]6]L  
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已过期||无效out of date||stale j+0=)Q%I=  
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请给出票人R/D||refer to drawer E-,/@4k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~e<l`rg#  
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文字与数字不一致words and figures differ =fmM=@!$<  
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支票 4qq+7B  
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时间已过account closed ]k~k6#),;  
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时间已过effects not cleared ]i'hCa $$  
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停止付款payment stopped 4DY\QvW5  
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支票毁损cheque mutilated %00KOM:
 
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汇款||寄钱to remit||to send money  pv<$ o  
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寄票供取款||支票支付to send a cheque for payment dh r)ra]  
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寄款人a remitter 1}1.5[4d  
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收款人a remittee  GSzb  
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国外汇票foreign Bill yV
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国内汇票inland Bill jWHv9XtW  
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跟单汇票documentary bill e UMOV]h  
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空头汇票accommodation bill #R2wt7vE  
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原始汇票original bill :x"Q[079  
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改写||换新票据renewed bill ^0oOiZs  

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即期汇票sight bill||bill on demand V~nqPh!Jc  
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…days after date||…days after date…日后付款 XcN"orAo  
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…months after date||…months after date…月后付款 {yXpBS  
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见票后…日付款…days after sight||…days sight mdzUL d5J  
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见票后…月付款…months after sight||…months sight "{TVd>9_  
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同组票据set of bills BqoGHg4iq  
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单张汇票sola of exchange||sole of exchange 6*W7I-A  
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远期汇票usance bill||bill at usance ^T>P  
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长期汇票long bill ya`Z eQ-p  
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短期汇票short bill eDkJ+5b  
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逾期汇票overdue bill lE=&hba  
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宽限日期days of grace bukdyo;l  
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电汇telegraphic transfer （T.T） QgF2f/;!  
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邮汇postal order||postal note （Am.）||post office order||money order kac -@  
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本票promissory note （P/N） +T8h jOkC  
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押汇负责书||押汇保证书letter of hypothecation VX6M4<8  
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副保||抵押品||付属担保物collateral security ) u?^w  
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担保书trust receipt||letter of indemnity %|(Cb!ySX  
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承兑||认付acceptance  HO}eu  
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单张承兑general acceptance Ha/Gn !l  
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有条件承兑qualified acceptance gg?O0W{  
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附条件认付conditional acceptance QD
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部分认付partial acceptance   lEC91:Jyt