[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。   0 q3<RX>M%  
会计报表statement of account l2`8]Qr   
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往来帐目account current "|Q&  
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现在往来帐||存款额current accout tc,7yo\".  
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销货帐account sales 5^d%+*l;q  
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共同计算帐项joint account 'FUPv61()  
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未决帐项outstanding account W >Rv  
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贷方帐项credit account||creditor account 9H)uTyuNi  
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借方帐项debit account||debtor account $cy:G  
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应付帐||应付未付帐account payable slmxit  
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应收帐||应收未收帐account receivable WuQYEbap  
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新交易||新帐new account -:>#w` H  
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未决帐||老帐old account F)5Aq H/p
 
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现金帐cash account FlG^ 'U D  
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流水帐running account R"o,m   
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暂记帐||未定帐suspense account 
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过期帐||延滞帐overdue account||pastdue account Hu7zmh5
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杂项帐户sundry account e:D"_B  
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详细帐单||明细表detail account $)]FCuv  
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呆帐bad account :*'?Ac ?  
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会计项目title of account -*fYR#VQQB  
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会计薄||帐薄account-book 5@+Ei25  
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营业报告书||损益计算表account of budiness||business report cgXF|'yI&l  
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借贷细帐||交验帐account rendered ^[[b$h$  
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明细帐account stated #*$@_  
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与…银行开立一户头to open an account with <bZ m  
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与…银行建立交易to keep account with 8{Eo8L'V  
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继续记帐to keep account EN)A"  
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与…有交易to have an account with 53t-'K0l  
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作成会计帐||有往来帐项to make out an account with -?B9>6h"  
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清算||清理债务to make up an account Kxl,] |e>  
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清洁帐目||与…停止交易to close ones account with bLM"t0  
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结帐to close an account CC>fm1#i\  
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清理未付款to ask an account||to demand an account lke
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结清差额to balance the account with z
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清算to settle an account||to liquidate an account||to square an account pH\^1xj =  
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审查帐目||监查帐目to audit an account \POnsM)+l  
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检查帐目to examine an account ``|gcG  
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转入A的帐户to charge the amount to As account  )8$:DW;  
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以计帐方式付款to pay on account /esVuz  
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代理某人||为某人on ones account||on account of one /bmXDDYH4  
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为自己计算||独立帐目on ones own account JY2/YDJ  

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由某人收益并负风险on ones account and risk||for ones account and risk fVDDYo2\  
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由某人负担for ones account||for account of one 1yBt/
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按某人指示||列入某人帐户by order and for account of one :K~rvv\L7  
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列入5月份帐目for May account 22`oFXb'  
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编入某中帐项下to pass to the account of||to place to the account of oW1"%i%  
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寄出清算书to send in an account||to send in render an account {p`mfEE(  
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支票薄cheque book J I<3\=:+  
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支票陈票人cheque drawer ^GMJ~
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持票人cheque holder "8N"Udu  
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不记名支票cheque to bearer||bearer cheque yN*:.al  
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记名支票||认人支票cheque to order g"wxC@IR  
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到期支票antedated cheque Q1Ux!$_  
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未到期支票postdated cheque WwuZ(>|  
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保付支票certified cheque ueDvMP  
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未获兑现支票，退票returned cheque $;2)s}ci  
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横线支票crossed cheque c<w avvfUo  
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普通横线general crossing G@gh#[b  
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特别横线special crossing DAdYg0efex  
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空白支票blank cheque F8<"AI  
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失效支票，过期支票stale cheque w v?RO*E  
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普通支票open cheque W@.Ji B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %{!R l@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z^yNLF*&V  
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支票换现金||兑现to cash a cheque " ?3`  
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清理票款to clear a cheque _{4^|{>Pv  
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保证兑现to certify a cheque 4;<ut$G  
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填写支票数额to fill up a cheque E{?au]y$J  
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支票上划线to cross a cheque W/fuKGZi_  
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开发支票to make out a cheque kV;fD$iW;  
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签发支票，开立支票to draw a cheque||to issue a cheque "4o=,$E=  
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透支支票to overdraw a cheque @-HG`c ct  
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背书支票to endorse a cheque gw36Ec<M  
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请付票款||清付票款to pay a cheque||to honour a cheque H+E$:)gN  
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支票退票to dishonour a cheque QnQOm""  
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拒付支票to refuse a cheque MN^Aw9U  
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拒付支票to stop payment of a cheque rf~Y
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提示要求付款to present for payment fGhn+8V fX  
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见票即付持票人payable to bearer oND@:>QBF
 
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支付指定人payable to order %\]*OZ7  
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已过期||无效out of date||stale OC-gA}FZ-}  
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请给出票人R/D||refer to drawer nt*Hc1I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '>r7 V  
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文字与数字不一致words and figures differ ZK>WW  
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支票 X5j1`t ,  
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时间已过account closed 4$P0:  
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更改处应加盖印章alterations require initials :Nz9xD$S5  
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时间已过effects not cleared @)fd}tV  
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停止付款payment stopped 2 AMo:Jqv  
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支票毁损cheque mutilated RS8Hf~0G  
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汇款||寄钱to remit||to send money U H*r5o3  
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寄票供取款||支票支付to send a cheque for payment / G7vwC  
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寄款人a remitter 9po3m]|zy  
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收款人a remittee $7^o#2 B  
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国外汇票foreign Bill 2QyV%wz  
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国内汇票inland Bill V<T9&8l+:  
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跟单汇票documentary bill *zbNd:i9  
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空头汇票accommodation bill vqDu(6!2  
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原始汇票original bill S2sQOM@  
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改写||换新票据renewed bill 0zmE>/O+
 
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即期汇票sight bill||bill on demand i&bA2p3+d  
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…days after date||…days after date…日后付款 5 F)C  jQ  
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…months after date||…months after date…月后付款 >E;uU[v)I  
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见票后…日付款…days after sight||…days sight y- '$(x
 
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见票后…月付款…months after sight||…months sight 4VJ-,Z  
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同组票据set of bills LiN$ pwm  
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单张汇票sola of exchange||sole of exchange e24WW^S  
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远期汇票usance bill||bill at usance kJ'
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长期汇票long bill EizKoHI-z  
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短期汇票short bill 2V- 16Q'%  
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逾期汇票overdue bill o5Dk:Bw  
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宽限日期days of grace :
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电汇telegraphic transfer （T.T） 8bTn^!1  
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邮汇postal order||postal note （Am.）||post office order||money order faEt6  
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本票promissory note （P/N） wcrCEX=I>{  
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押汇负责书||押汇保证书letter of hypothecation zU5v /'h>d  
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副保||抵押品||付属担保物collateral security lp.ldajN  
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担保书trust receipt||letter of indemnity C8J[Up  
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承兑||认付acceptance 4`4 kfi
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单张承兑general acceptance ;"a=gr  
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有条件承兑qualified acceptance -WY<zJ  
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附条件认付conditional acceptance vk}n,ecl  
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部分认付partial acceptance   h1j!IG