[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。   _Ym]Mj' ln  
会计报表statement of account UgRhWV~f0  
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往来帐目account current .fn\]rUv  
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现在往来帐||存款额current accout {5A2&  
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销货帐account sales B[qzUD*P_n  
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共同计算帐项joint account GmK^}=frj  
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未决帐项outstanding account k3~}7]O)  
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贷方帐项credit account||creditor account c7?_46J  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable ?llXd4  
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应收帐||应收未收帐account receivable K)6rY(x >  
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新交易||新帐new account uOKCAqYa  
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未决帐||老帐old account 90Pl$#cb2  
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现金帐cash account FO+Zue.RS  
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流水帐running account ~Io7]  
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暂记帐||未定帐suspense account 7jxs
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过期帐||延滞帐overdue account||pastdue account +j#+8Ze  
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杂项帐户sundry account 5:\},n+VE  
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详细帐单||明细表detail account Jk&3%^P{m  
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呆帐bad account kv]~'Srk  
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会计项目title of account Bs13^^hu
 
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会计薄||帐薄account-book J{'>uD.@  
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营业报告书||损益计算表account of budiness||business report #G.ulX  
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借贷细帐||交验帐account rendered ,
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明细帐account stated g@rb  
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与…银行开立一户头to open an account with  RwKdxK+;  
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与…银行建立交易to keep account with {,3>"  
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继续记帐to keep account (^s>m,h  
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与…有交易to have an account with R?68*} `7  
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作成会计帐||有往来帐项to make out an account with 5XO;
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清算||清理债务to make up an account sA/pVU  
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清洁帐目||与…停止交易to close ones account with 2-7IJ\  
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结帐to close an account u2[iMd  
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清理未付款to ask an account||to demand an account ~5_Ad\n9  
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结清差额to balance the account with #i@;J]x(  
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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 y&Mr=5:y  
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检查帐目to examine an account UF?H>Y&  
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转入A的帐户to charge the amount to As account |o{:ZmzM  
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以计帐方式付款to pay on account |zR8rqBX;  
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代理某人||为某人on ones account||on account of one ?3%`bY+3;  
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为自己计算||独立帐目on ones own account iM IlZ  
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由某人收益并负风险on ones account and risk||for ones account and risk t *1u[~=  
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由某人负担for ones account||for account of one [21=5S   
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按某人指示||列入某人帐户by order and for account of one 6b+b/>G0  
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列入5月份帐目for May account V\u>"3BQw  
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编入某中帐项下to pass to the account of||to place to the account of /wP@2ADB  
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寄出清算书to send in an account||to send in render an account )^4\,
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支票薄cheque book &m|wH4\  
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支票陈票人cheque drawer 5$wpL(:R(  
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持票人cheque holder bty/  
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不记名支票cheque to bearer||bearer cheque PNaay:a|  
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记名支票||认人支票cheque to order J(c{y]`J  
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到期支票antedated cheque 6ek;8dL  
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未到期支票postdated cheque ai nG6Y<O`  
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保付支票certified cheque QNARkYY~|  
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未获兑现支票，退票returned cheque KuMF^0V%c  
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横线支票crossed cheque 1RK=,Wx  
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普通横线general crossing J2j U4mR  
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特别横线special crossing r8,romE$  
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空白支票blank cheque e_/b2"{  
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失效支票，过期支票stale cheque mExVYp h  
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普通支票open cheque YhY
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4"xPr[=iG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S-YM%8A[  
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支票换现金||兑现to cash a cheque ei6AV1| p  
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清理票款to clear a cheque S6fL>'uQ  
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保证兑现to certify a cheque me'd6!O9-  
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填写支票数额to fill up a cheque v$=QA:!U  
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支票上划线to cross a cheque 4T?h  
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开发支票to make out a cheque m~dC3}e8/?  
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签发支票，开立支票to draw a cheque||to issue a cheque 1Jj Y!  
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透支支票to overdraw a cheque [|lB5gi4t!  
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背书支票to endorse a cheque 3  E3qd'  
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请付票款||清付票款to pay a cheque||to honour a cheque 0x9x@gF  
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支票退票to dishonour a cheque ^{\<N()R  
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拒付支票to refuse a cheque 5"/J^"!h  
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拒付支票to stop payment of a cheque :0/q5_ t  
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提示要求付款to present for payment xP=/N!,#  
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见票即付持票人payable to bearer fgj^bcp-  
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支付指定人payable to order YUf1N?z  

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已过期||无效out of date||stale >3gi yeJ  
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请给出票人R/D||refer to drawer 1shBY@mlq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kGkA:g:  
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文字与数字不一致words and figures differ I5AO?BzJ  
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支票 idRD![!UI  
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时间已过account closed !TAp+b  
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更改处应加盖印章alterations require initials OOBhbpg!D  
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时间已过effects not cleared 3E^M?N2oc  
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停止付款payment stopped 7:NmCpgL!  
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支票毁损cheque mutilated O)R(==P26P  
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汇款||寄钱to remit||to send money 5wC* ?>/  
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寄票供取款||支票支付to send a cheque for payment %ICglF R  
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寄款人a remitter UFn8kBk  
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收款人a remittee eyw'7  
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国外汇票foreign Bill +UWU|:  
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国内汇票inland Bill ET^|z  
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跟单汇票documentary bill y@ek=fT%4  
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空头汇票accommodation bill QBE@(2G}C  
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原始汇票original bill =)<3pGO  
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改写||换新票据renewed bill EH9Hpo  
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即期汇票sight bill||bill on demand jPu5nwvUV>  
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…days after date||…days after date…日后付款 KHj6Tg;)  
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…months after date||…months after date…月后付款 5h_5Z
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见票后…日付款…days after sight||…days sight WVL#s?=g  
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见票后…月付款…months after sight||…months sight /mbCP>bcG  
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同组票据set of bills u(vw|nj`  
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单张汇票sola of exchange||sole of exchange KRk~w]  
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远期汇票usance bill||bill at usance dq8+m(7k  
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长期汇票long bill r{"uv=,`  
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短期汇票short bill 9v?V  
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逾期汇票overdue bill zz3 r<?#5  
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宽限日期days of grace h]}`@M"  
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电汇telegraphic transfer （T.T） uHrb:X!q  
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邮汇postal order||postal note （Am.）||post office order||money order >Fh#DmQ  
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本票promissory note （P/N） R\ q):,  
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押汇负责书||押汇保证书letter of hypothecation -#Jj-t_Fe  
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副保||抵押品||付属担保物collateral security f@*>P_t  
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担保书trust receipt||letter of indemnity HYFN?~G  
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承兑||认付acceptance w?/f Zx  
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单张承兑general acceptance XP4jZCt9  
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有条件承兑qualified acceptance -Fa98nV.WB  
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附条件认付conditional acceptance T#Fn:6_=  
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部分认付partial acceptance   `L;OY 4