[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。   gyCb\y+\a  
会计报表statement of account ;S`Nq%,  
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往来帐目account current 1LPfn(   
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现在往来帐||存款额current accout & p_;&P_  
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销货帐account sales x
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共同计算帐项joint account -'}
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未决帐项outstanding account Gzp)OHgJ  
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贷方帐项credit account||creditor account J yB>,t)  
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借方帐项debit account||debtor account rM=Hd/ki5  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable 1|. 0]~0  
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新交易||新帐new account _b5iR<f  
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未决帐||老帐old account Z^~6pH\  
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现金帐cash account }`M6+.z3F  
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流水帐running account A!Yqj~  
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暂记帐||未定帐suspense account eS.]@E-T  
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过期帐||延滞帐overdue account||pastdue account iB,*X[}EqG  
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杂项帐户sundry account lz*2wGI9  
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详细帐单||明细表detail account ' FK"-)s  
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呆帐bad account C;ye%&g>  
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会计项目title of account ?c+;  
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会计薄||帐薄account-book 3/e !7  
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营业报告书||损益计算表account of budiness||business report LQjqwsuN{  
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借贷细帐||交验帐account rendered (`p(c;"*C!  
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明细帐account stated -*A'6%`  
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与…银行开立一户头to open an account with ;D1IhDC  
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与…银行建立交易to keep account with UPYM~c+}  
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继续记帐to keep account "i r*;|  
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与…有交易to have an account with kXr %73s  
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作成会计帐||有往来帐项to make out an account with J.nq[/
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清算||清理债务to make up an account lI 1lP 1  
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清洁帐目||与…停止交易to close ones account with ' T ]oV~H  
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结帐to close an account \0h/~ 3  
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清理未付款to ask an account||to demand an account m+vEs,W.  
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结清差额to balance the account with +pvJ?"J  
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清算to settle an account||to liquidate an account||to square an account l{9h8]^  
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审查帐目||监查帐目to audit an account $0T"YC%  
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检查帐目to examine an account s2~dmZ_B|_  
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转入A的帐户to charge the amount to As account on?/tHys  
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以计帐方式付款to pay on account aa8Qslm  
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代理某人||为某人on ones account||on account of one @BUq Q9q:  
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为自己计算||独立帐目on ones own account xY2_
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由某人收益并负风险on ones account and risk||for ones account and risk f\|?_k]  
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由某人负担for ones account||for account of one F*t_lN5{  
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按某人指示||列入某人帐户by order and for account of one f&|A[i>g  
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列入5月份帐目for May account nDB 2>J  
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编入某中帐项下to pass to the account of||to place to the account of ?%/u/*9rj  
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寄出清算书to send in an account||to send in render an account )9L pX  
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支票薄cheque book 2?- 0
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支票陈票人cheque drawer 5 k%9>U%$  
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持票人cheque holder 'K`Rbhy  
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不记名支票cheque to bearer||bearer cheque N^ s!!Sbpq  
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记名支票||认人支票cheque to order mvq7G  
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到期支票antedated cheque &^7uv0M<y  
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未到期支票postdated cheque J,0pe\5  
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保付支票certified cheque |ck ZyDA  
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未获兑现支票，退票returned cheque :'y{dbKp"  
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横线支票crossed cheque VX;zZ`BJ  
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普通横线general crossing *Mwfo
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特别横线special crossing
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空白支票blank cheque \Pl,' 1%  
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失效支票，过期支票stale cheque l:Dn3Q  
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普通支票open cheque XogvtK*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^\M  dl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >|a\>UgC  
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支票换现金||兑现to cash a cheque w]};0v&\~s  
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清理票款to clear a cheque 99^AT*ByY  
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保证兑现to certify a cheque CI,lk O|C  
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填写支票数额to fill up a cheque 3az$:[Und}  
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支票上划线to cross a cheque !\CG,Ek  
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开发支票to make out a cheque 1Gsw-a;a  
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签发支票，开立支票to draw a cheque||to issue a cheque d M Y 0K  
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透支支票to overdraw a cheque )ZGYhE  
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背书支票to endorse a cheque *zq.C  
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请付票款||清付票款to pay a cheque||to honour a cheque %JQ~!3  
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支票退票to dishonour a cheque a:A n=NA  
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拒付支票to refuse a cheque M#xQW`-`  
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拒付支票to stop payment of a cheque 4qt+uNe!  
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提示要求付款to present for payment \PbvN \L  
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见票即付持票人payable to bearer `FZF2.N  
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支付指定人payable to order xYI
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已过期||无效out of date||stale rVH6QQF=\  
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请给出票人R/D||refer to drawer fG&=Ogy  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Fu7M0X'p  
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文字与数字不一致words and figures differ :"QfF@Z{  
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支票 *}cSE|S%  
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时间已过account closed 9 |
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更改处应加盖印章alterations require initials %2"J:0j  
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时间已过effects not cleared 2&he($HIzg  
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停止付款payment stopped &|9.}Z8U  
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支票毁损cheque mutilated |3shc,7  
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汇款||寄钱to remit||to send money h Dk)Qg  
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寄票供取款||支票支付to send a cheque for payment *?t%0){  
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寄款人a remitter )Si2u5  
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收款人a remittee iW%8/
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国外汇票foreign Bill N&,]^>^u  
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国内汇票inland Bill LWfqEL -  
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跟单汇票documentary bill @? c2)0
 
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空头汇票accommodation bill Q~{H@D`<  
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原始汇票original bill X;oa[!k  
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改写||换新票据renewed bill FRu]k Zv2  
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即期汇票sight bill||bill on demand Om;&_!
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…days after date||…days after date…日后付款 G+UMBn  
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…months after date||…months after date…月后付款 #|&Sc_#4)  
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见票后…日付款…days after sight||…days sight Ez|oN,  
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见票后…月付款…months after sight||…months sight |KSy`lY-j>  
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同组票据set of bills u/cg|]x&T  
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单张汇票sola of exchange||sole of exchange ])xx<5Jt4  
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远期汇票usance bill||bill at usance X.hm s?]  
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长期汇票long bill }VS5gxI1.  
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短期汇票short bill |B?27PD  
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逾期汇票overdue bill yzqVz_Fi*W  
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宽限日期days of grace /YZr~|65  
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电汇telegraphic transfer （T.T） 1oc3$A  
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邮汇postal order||postal note （Am.）||post office order||money order <YdE1{fm  
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本票promissory note （P/N） :Zlwp6  
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押汇负责书||押汇保证书letter of hypothecation ;lHr =e7  
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副保||抵押品||付属担保物collateral security LDPUD'  
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担保书trust receipt||letter of indemnity E=nIRG|g  
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承兑||认付acceptance 'uBu6G  
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单张承兑general acceptance e|"W Q>  
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有条件承兑qualified acceptance '=b/6@&  
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附条件认付conditional acceptance y [}.yyye  
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部分认付partial acceptance   v[1aWv: