[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。   %'kaNpBz  
会计报表statement of account 'v* =}k  
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往来帐目account current "L1cHP~d  
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现在往来帐||存款额current accout mAhtC*  
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销货帐account sales 0AY23/  
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共同计算帐项joint account ZO2u[HSO>  
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未决帐项outstanding account c ^G\w+_  
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贷方帐项credit account||creditor account 9U>ID{  
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借方帐项debit account||debtor account /R^HRzTO  
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应付帐||应付未付帐account payable <]b}R;9v  
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应收帐||应收未收帐account receivable /R8>f  
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新交易||新帐new account uTpKT7t  
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未决帐||老帐old account i92{N$*x  
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现金帐cash account  V-}d-Y  
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流水帐running account ?|%^'( U}  
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暂记帐||未定帐suspense account +>.plvZhu  
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过期帐||延滞帐overdue account||pastdue account &s"&rFFO[  
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杂项帐户sundry account %+
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详细帐单||明细表detail account ;J2U5Y NO  
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呆帐bad account EQyRP. dq  
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会计项目title of account OZbwquF@  
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会计薄||帐薄account-book >RHK6c  
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营业报告书||损益计算表account of budiness||business report G 8uX[-L1  
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借贷细帐||交验帐account rendered ve1jLjsB  
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明细帐account stated L -b~#  
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与…银行开立一户头to open an account with C0 .Xp  
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与…银行建立交易to keep account with izY,t!  
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继续记帐to keep account IqfR`iAix  
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与…有交易to have an account with G2;Uv/vR  
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作成会计帐||有往来帐项to make out an account with OA%.>^yb@  
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清算||清理债务to make up an account BR*""/3`  
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清洁帐目||与…停止交易to close ones account with Bpo~x2p  
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结帐to close an account 0 v/+%%4}  
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清理未付款to ask an account||to demand an account T1n GBl\(  
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结清差额to balance the account with `dEWP;#cp  
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清算to settle an account||to liquidate an account||to square an account 
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审查帐目||监查帐目to audit an account uB l&|yvxB  
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检查帐目to examine an account %{zM> le9  
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转入A的帐户to charge the amount to As account iW*0V3  
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以计帐方式付款to pay on account eH qf3f   
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代理某人||为某人on ones account||on account of one B-@f.NO/s  

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为自己计算||独立帐目on ones own account `kekc.*-[@  
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由某人收益并负风险on ones account and risk||for ones account and risk ?W.Y x7c  
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由某人负担for ones account||for account of one QL|Vke:N4  
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按某人指示||列入某人帐户by order and for account of one N3x}YHFF  
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列入5月份帐目for May account h[XGFz  
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编入某中帐项下to pass to the account of||to place to the account of PN\2 ^@>_  
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寄出清算书to send in an account||to send in render an account 0_&oMPY  
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支票薄cheque book jkD5Z`D  
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支票陈票人cheque drawer /CX<k gz@  
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持票人cheque holder !).D  
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不记名支票cheque to bearer||bearer cheque ;)clCm46  
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记名支票||认人支票cheque to order 7J')o^MG  
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到期支票antedated cheque X59~)rH,  
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未到期支票postdated cheque sRYFu%  

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保付支票certified cheque 8{h:z 9]J  
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未获兑现支票，退票returned cheque SM@1<OCc  
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横线支票crossed cheque JEBx|U$'Y  
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普通横线general crossing NShA-G N5  
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特别横线special crossing
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空白支票blank cheque 9C`Fd S  
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失效支票，过期支票stale cheque  \
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普通支票open cheque ]D<r5P%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount U3p=H^MB.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;m7$U  
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支票换现金||兑现to cash a cheque 9\|3Gm_  
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清理票款to clear a cheque hPhN7E03  
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保证兑现to certify a cheque V#5BZU-  
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填写支票数额to fill up a cheque m#DC;(Pn  
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支票上划线to cross a cheque =yvyd0|35  
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开发支票to make out a cheque QH#|R92:  
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签发支票，开立支票to draw a cheque||to issue a cheque m {wMzsQ  
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透支支票to overdraw a cheque ;l+3l ez  
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背书支票to endorse a cheque JdFMSmZ@  
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请付票款||清付票款to pay a cheque||to honour a cheque uiM*!ge  

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支票退票to dishonour a cheque SJj0*ry:  
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拒付支票to refuse a cheque fg+Q7'*Vq  
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拒付支票to stop payment of a cheque .B_)w:oF  
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提示要求付款to present for payment z(K[i?&  
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见票即付持票人payable to bearer 8cF-kfbfZ  
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支付指定人payable to order OGrp{ s  
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已过期||无效out of date||stale e*Sv}4e=.  
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请给出票人R/D||refer to drawer \y"!`.E7\d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4:y;<8+j\  
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文字与数字不一致words and figures differ P`cEu6:  
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支票 !!%vs 6  
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时间已过account closed 1 nIb/nY  
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更改处应加盖印章alterations require initials /E@LnKe  
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时间已过effects not cleared 6~ev5SD;f  
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停止付款payment stopped j$4To t  
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支票毁损cheque mutilated &|LZ%W0Fb  
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汇款||寄钱to remit||to send money #f5-f  
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寄票供取款||支票支付to send a cheque for payment #6[FGM  
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寄款人a remitter .ZJt  
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收款人a remittee M~t S *
 
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国外汇票foreign Bill  P 1X8  
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国内汇票inland Bill x>8=CiUE  
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跟单汇票documentary bill Ev|2bk \  
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空头汇票accommodation bill M$dDExd~  
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原始汇票original bill ZY-W~p1:G  
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改写||换新票据renewed bill ZMQSy7  
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即期汇票sight bill||bill on demand ;>{B
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…days after date||…days after date…日后付款 sc\4.Ux%Q  
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…months after date||…months after date…月后付款 y)X1!3~(  
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见票后…日付款…days after sight||…days sight [H$rdh[+  
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见票后…月付款…months after sight||…months sight USy^Y?~;  
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同组票据set of bills v>CAA"LH  
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单张汇票sola of exchange||sole of exchange uA dgR  
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远期汇票usance bill||bill at usance }a6

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长期汇票long bill MX2Zm  
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短期汇票short bill Ugzq;}V#  
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逾期汇票overdue bill musZCg$  
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宽限日期days of grace Ze_4MwCW  
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电汇telegraphic transfer （T.T） CmKbpN*  
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邮汇postal order||postal note （Am.）||post office order||money order a~jU~('4}w  
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本票promissory note （P/N） ;zk& 7P0  
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押汇负责书||押汇保证书letter of hypothecation xe9E</M_  
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副保||抵押品||付属担保物collateral security ;>YLL}]j  
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担保书trust receipt||letter of indemnity jNRR=0  
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承兑||认付acceptance ;nS.t_UW.  
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单张承兑general acceptance o%Ubn*  
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有条件承兑qualified acceptance jUnS&1]MF  
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附条件认付conditional acceptance MP aF  
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部分认付partial acceptance   $wnK"k%G