[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。   _ n
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会计报表statement of account omO S=d!o  
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往来帐目account current ]xC#rwHUC  
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现在往来帐||存款额current accout 7Dzui i?1  
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销货帐account sales KoE8Mp  
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共同计算帐项joint account H gTUy[(  
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未决帐项outstanding account z,qRcO&  
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贷方帐项credit account||creditor account s]mo$ _na  
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借方帐项debit account||debtor account 4h5g'!9-g  
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应付帐||应付未付帐account payable I1[g&9,  
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应收帐||应收未收帐account receivable m(], r})  
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新交易||新帐new account uOa26kE4  
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未决帐||老帐old account $P1O>x>LIL  
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现金帐cash account jTLSdul+  
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流水帐running account ;<UWA.  

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暂记帐||未定帐suspense account ]skkoM  
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过期帐||延滞帐overdue account||pastdue account )DYI .  
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杂项帐户sundry account ,39aF*r1Q  
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详细帐单||明细表detail account vD 5vbl  
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呆帐bad account Y?ez9o:/#  
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会计项目title of account ~G27;Npy  
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会计薄||帐薄account-book ~4?9a(>3  
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营业报告书||损益计算表account of budiness||business report d|
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借贷细帐||交验帐account rendered K-&V,MI  
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明细帐account stated mrV!teP  
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与…银行开立一户头to open an account with H5D*|42  
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与…银行建立交易to keep account with Tr^nkD{  
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继续记帐to keep account ;W>Y:NCrp  
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与…有交易to have an account with *!^<m0  
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作成会计帐||有往来帐项to make out an account with wCk
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清算||清理债务to make up an account .k[o$z\EkF  
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清洁帐目||与…停止交易to close ones account with k<+0o))  
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结帐to close an account :6q]F<oK  
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清理未付款to ask an account||to demand an account 1n\ t+F  
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结清差额to balance the account with OxGE
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清算to settle an account||to liquidate an account||to square an account 1wW)tNKIF  
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审查帐目||监查帐目to audit an account ,YhdY6  
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检查帐目to examine an account ;L&TxO>#J  
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转入A的帐户to charge the amount to As account N8`?t5  
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以计帐方式付款to pay on account mZIoaF>t  
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代理某人||为某人on ones account||on account of one tRpEF2  
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为自己计算||独立帐目on ones own account 1c+]gIe  
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由某人收益并负风险on ones account and risk||for ones account and risk d2s OYCKe  
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由某人负担for ones account||for account of one ^KB~*'DN~s  
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按某人指示||列入某人帐户by order and for account of one 6mH/ m&  
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列入5月份帐目for May account .yENM[- bQ  
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编入某中帐项下to pass to the account of||to place to the account of ZtVAEIZ)  
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寄出清算书to send in an account||to send in render an account bN^O}[  
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支票薄cheque book ^% Q|s#w.  
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支票陈票人cheque drawer -oz`"&%  
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持票人cheque holder vhr+g 'tf  
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不记名支票cheque to bearer||bearer cheque h x6;YV  
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记名支票||认人支票cheque to order PZ8U6K'
 
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到期支票antedated cheque 1gO2C$  
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未到期支票postdated cheque i54md$Q^  
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保付支票certified cheque q&'Lb xc>c  
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未获兑现支票，退票returned cheque h$C@j~  
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横线支票crossed cheque &ntBU]<q  
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普通横线general crossing Y ?]G}5  
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特别横线special crossing ST1Ts 5I  
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空白支票blank cheque w#PZu+  
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失效支票，过期支票stale cheque FyD.>ot7M  
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普通支票open cheque ;np_%?is  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !awh*Xj6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #!!AbuhzK{  
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支票换现金||兑现to cash a cheque !Cj(A"uqY  
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清理票款to clear a cheque O4+F ^+qN  
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保证兑现to certify a cheque oW'POAr  
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填写支票数额to fill up a cheque Gj6. Iv  
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支票上划线to cross a cheque J9@}DB  
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开发支票to make out a cheque Qyj(L[KJ  
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签发支票，开立支票to draw a cheque||to issue a cheque $Xt;A&l2?  
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透支支票to overdraw a cheque xYT}
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背书支票to endorse a cheque T'R,vxP)\  
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请付票款||清付票款to pay a cheque||to honour a cheque _<u;4RO(s  
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支票退票to dishonour a cheque $I(}r3r  
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拒付支票to refuse a cheque /| f[us-w  
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拒付支票to stop payment of a cheque I7bi@t  
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提示要求付款to present for payment 96)v#B?p  
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见票即付持票人payable to bearer tj#b_u z  
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支付指定人payable to order 5*XH6g F  
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已过期||无效out of date||stale >.@MR<H#5  
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请给出票人R/D||refer to drawer CwB] )QV?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X_!$Pk7ma  
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文字与数字不一致words and figures differ _[0I^o  
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支票 _&=9Ke
  
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时间已过account closed H<{*ub4'L*  
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更改处应加盖印章alterations require initials W -3w7^  
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时间已过effects not cleared HK ?Foo?  
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停止付款payment stopped 9/^d~ZO  
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支票毁损cheque mutilated QZz&1n  
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汇款||寄钱to remit||to send money ^1()W,B~w  
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寄票供取款||支票支付to send a cheque for payment g+VRT,r  
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寄款人a remitter JHHb|  
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收款人a remittee q=J9LQ  
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国外汇票foreign Bill |)~Ex 9%ev  
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国内汇票inland Bill `4se7{'UK`  
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跟单汇票documentary bill uv?8V@x2  
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空头汇票accommodation bill i/l!Cr2  
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原始汇票original bill R?1i
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改写||换新票据renewed bill \65vfE~ O  
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即期汇票sight bill||bill on demand /F \>Z]  
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…days after date||…days after date…日后付款 Gs
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…months after date||…months after date…月后付款 z(8)1#(n7  
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见票后…日付款…days after sight||…days sight G~b`O20N  
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见票后…月付款…months after sight||…months sight xg*\j)_}  
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同组票据set of bills }.fZy&_  
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单张汇票sola of exchange||sole of exchange SXT@& @E  
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远期汇票usance bill||bill at usance 1[fkXO{  
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长期汇票long bill 'PmHBQvt&  
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短期汇票short bill )sqp7["-  
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逾期汇票overdue bill 14@q$}sf  

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宽限日期days of grace )n[`Z#  
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电汇telegraphic transfer （T.T） )Bm^aMVl3  
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邮汇postal order||postal note （Am.）||post office order||money order ;ZE<6;#3IP  
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本票promissory note （P/N） 6a2w-}Fs  
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押汇负责书||押汇保证书letter of hypothecation n'x`oI) -  
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副保||抵押品||付属担保物collateral security U#FJ8CD&u  
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担保书trust receipt||letter of indemnity 6"rFfdns  
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承兑||认付acceptance [w#x5Xs
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单张承兑general acceptance I;|5C=!  
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有条件承兑qualified acceptance m;tY(kO  
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附条件认付conditional acceptance w3]0 !)t1  
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部分认付partial acceptance   W)Kpnb7