[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。   B
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会计报表statement of account +$oF]OO  
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往来帐目account current ^f# FI&  
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现在往来帐||存款额current accout T49zcJf;  
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销货帐account sales `Od5Gh  
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共同计算帐项joint account liXdNk8  
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未决帐项outstanding account DZi!aJ  
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贷方帐项credit account||creditor account aG^4BpIP  
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借方帐项debit account||debtor account )oyIe)  
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应付帐||应付未付帐account payable f"<O0Qw  
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应收帐||应收未收帐account receivable h=:Q-?n-  
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新交易||新帐new account vvm0t"|\  
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未决帐||老帐old account U-|N
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现金帐cash account {DR`;ea])1  
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流水帐running account hC\6- 0u  
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暂记帐||未定帐suspense account |cR;{Z8?_  
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过期帐||延滞帐overdue account||pastdue account gntxNp[9T  
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杂项帐户sundry account 2Tagr1L  
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详细帐单||明细表detail account Vb= Mg  
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呆帐bad account nYX@J6!  
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会计项目title of account hX=A)73(  
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会计薄||帐薄account-book s[w6FXt  
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营业报告书||损益计算表account of budiness||business report 6BCf:mqP  
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借贷细帐||交验帐account rendered 50o~ P!Lz|  
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明细帐account stated bp~g;h*E2  
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与…银行开立一户头to open an account with a+%6B_|\  
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与…银行建立交易to keep account with ~NpA".PB  
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继续记帐to keep account 1f":HnLRM  
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与…有交易to have an account with /assq+H  
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作成会计帐||有往来帐项to make out an account with v~@pMA$(h  
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清算||清理债务to make up an account IVAmV!.z  
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清洁帐目||与…停止交易to close ones account with H\0~#(z?.  
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结帐to close an account B(n{e53 9f  
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清理未付款to ask an account||to demand an account x6e}( &p*  
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结清差额to balance the account with b"#WxgaF  
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清算to settle an account||to liquidate an account||to square an account er!DYv  
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审查帐目||监查帐目to audit an account k6sI L3QJ0  
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检查帐目to examine an account =A!@6Nw  
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转入A的帐户to charge the amount to As account XbD4:i%  
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以计帐方式付款to pay on account p%*%n3bw  
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代理某人||为某人on ones account||on account of one uoX:^'q   
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为自己计算||独立帐目on ones own account CJJzCVj  
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由某人收益并负风险on ones account and risk||for ones account and risk :]^P1sH[  
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由某人负担for ones account||for account of one ;[u%_  
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按某人指示||列入某人帐户by order and for account of one \V*xWS  
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列入5月份帐目for May account Y[K*57fs  
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编入某中帐项下to pass to the account of||to place to the account of o\3L}Y  
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寄出清算书to send in an account||to send in render an account  oze&  
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支票薄cheque book Wu_kx2h  
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支票陈票人cheque drawer IuRmEL_Q_  
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持票人cheque holder 5wh|=**/  
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不记名支票cheque to bearer||bearer cheque pD01,5/  
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记名支票||认人支票cheque to order fmiz,$O4?  
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到期支票antedated cheque S!3S4:]B^  
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未到期支票postdated cheque J~1r{5 V4{  
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保付支票certified cheque $}=krz:r  
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未获兑现支票，退票returned cheque ]):<ZsT  
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横线支票crossed cheque elG<k%/2  
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普通横线general crossing o;=l^-  
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特别横线special crossing "9^j.  
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空白支票blank cheque L\&<sy"H  
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失效支票，过期支票stale cheque :w<V  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gOr%!QaF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H~+l7OhV  
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支票换现金||兑现to cash a cheque 't_[dSO  
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清理票款to clear a cheque $zyIuJN#  
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保证兑现to certify a cheque ^ mS o1?<  
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填写支票数额to fill up a cheque qR8u$2}NY  
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支票上划线to cross a cheque S=nP[s  
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开发支票to make out a cheque S3@|Q\*r  
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签发支票，开立支票to draw a cheque||to issue a cheque `d[1`P1i[  
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透支支票to overdraw a cheque ~O]]N;>72"  

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背书支票to endorse a cheque #."Hh<C  
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请付票款||清付票款to pay a cheque||to honour a cheque g(Io/hyj  
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支票退票to dishonour a cheque w~;I7:  
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拒付支票to refuse a cheque NFr:y<0>z  
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拒付支票to stop payment of a cheque ErT{(t7  
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提示要求付款to present for payment 8 :o<ry  
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见票即付持票人payable to bearer Cv*x2KF G  
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已过期||无效out of date||stale _oB_YL;,*  
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请给出票人R/D||refer to drawer ^Q{Bq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ai
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文字与数字不一致words and figures differ 4<X!<]3]  
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时间已过account closed Y=*P 8pg  
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时间已过effects not cleared _J]2~b  
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停止付款payment stopped ~/IexQB&  
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支票毁损cheque mutilated RiO="tX'  
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汇款||寄钱to remit||to send money R<zG^m  
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寄票供取款||支票支付to send a cheque for payment ze'.Y%]  
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寄款人a remitter # 4|9Fj??  
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收款人a remittee ]=D5p_A(  
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国外汇票foreign Bill j1$
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国内汇票inland Bill 16@);Ot  
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跟单汇票documentary bill agaq`^[(P  
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空头汇票accommodation bill pIVq("&  
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原始汇票original bill !*P&Eat  
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改写||换新票据renewed bill VjTe4$ *  
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即期汇票sight bill||bill on demand F^'v{ @C  
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…days after date||…days after date…日后付款 w4{y"A  
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…months after date||…months after date…月后付款 feCqbWq:  
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见票后…日付款…days after sight||…days sight ,#aS/+;[)  
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见票后…月付款…months after sight||…months sight [EGx
  
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同组票据set of bills .&chdVcxyS  
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单张汇票sola of exchange||sole of exchange C*O ,rm}  
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远期汇票usance bill||bill at usance @,YlmX}  
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长期汇票long bill "!a`ygqpT  
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短期汇票short bill !3HsI|$<G  
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逾期汇票overdue bill QmHwn)Ly  
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宽限日期days of grace *) } :l  
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电汇telegraphic transfer （T.T） ,,}sK  
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邮汇postal order||postal note （Am.）||post office order||money order 0&Qsk!-B  
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本票promissory note （P/N） Ny B&uf  
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押汇负责书||押汇保证书letter of hypothecation srsK:%`  
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副保||抵押品||付属担保物collateral security {f&NStiB  
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担保书trust receipt||letter of indemnity )&XnM69~b  
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承兑||认付acceptance K/Sq2:  
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单张承兑general acceptance T.J`S (oI  
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有条件承兑qualified acceptance Y+!Ouc!$  
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附条件认付conditional acceptance <V7SSm  
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部分认付partial acceptance   6#-6Bh)>4