[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。   6F0(aGs  
会计报表statement of account 59 2;W-y  
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往来帐目account current loOOmHhJ&  
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现在往来帐||存款额current accout D,;\F,p  
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销货帐account sales Q
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共同计算帐项joint account e<+<lj"  
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未决帐项outstanding account )C]x?R([m  
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贷方帐项credit account||creditor account ';YgG<u  
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借方帐项debit account||debtor account @z,*K_AKr  
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应付帐||应付未付帐account payable ZXXiL#^  
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应收帐||应收未收帐account receivable :=!Mh}i  
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新交易||新帐new account ,)#.a%EK
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未决帐||老帐old account 7`Du5>b8  
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现金帐cash account A~71i&  
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流水帐running account I,P!@  
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暂记帐||未定帐suspense account &HF]\`RNr  
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过期帐||延滞帐overdue account||pastdue account Slx2z%'>  
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杂项帐户sundry account nt HT  
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详细帐单||明细表detail account LknVqZ|k  
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呆帐bad account B
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会计项目title of account
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会计薄||帐薄account-book iS-K ~qa  
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营业报告书||损益计算表account of budiness||business report EXHR(t}e  
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借贷细帐||交验帐account rendered gz\j('~-D  
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明细帐account stated x!+Z{x  
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与…银行开立一户头to open an account with BvJ\x)  
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与…银行建立交易to keep account with ]ut?&&*  
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继续记帐to keep account ZI y(<0  
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与…有交易to have an account with |rFJ*.nD  
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作成会计帐||有往来帐项to make out an account with Vy r] x  
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清算||清理债务to make up an account m&ZJqsZIL  
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清洁帐目||与…停止交易to close ones account with (I!1sE!?1  
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结帐to close an account qs "s/$  
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清理未付款to ask an account||to demand an account 4a1BGNI%SW  
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结清差额to balance the account with x6j
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清算to settle an account||to liquidate an account||to square an account <G&WYk%u*  
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审查帐目||监查帐目to audit an account svF*@(-P#  
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检查帐目to examine an account ^?#@[4?"  
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转入A的帐户to charge the amount to As account Mi<*6j0  
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以计帐方式付款to pay on account Qz'O{f  
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代理某人||为某人on ones account||on account of one 0H;"5  
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为自己计算||独立帐目on ones own account p0"BO4({{  
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由某人收益并负风险on ones account and risk||for ones account and risk (2n3exx  
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由某人负担for ones account||for account of one AX/=}G  
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按某人指示||列入某人帐户by order and for account of one (M4]#5  
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列入5月份帐目for May account rjfc.l#v  
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编入某中帐项下to pass to the account of||to place to the account of 0%vixR52  
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寄出清算书to send in an account||to send in render an account u0<d2Y  
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支票薄cheque book rCV$N&rK  
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支票陈票人cheque drawer I$rW[l2  
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持票人cheque holder T#ecLD#  
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不记名支票cheque to bearer||bearer cheque #$9U=^Z[  
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记名支票||认人支票cheque to order 0O@[on;Bd  
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到期支票antedated cheque 4jI*Y6Wkz  
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未到期支票postdated cheque ;1Tpzm  
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保付支票certified cheque ]7Xs=>"Iw  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque 8DmX4*  
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普通横线general crossing TO8\4p*tE  
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特别横线special crossing G=0}IPfp  
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空白支票blank cheque Ix l"'Q_z  
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失效支票，过期支票stale cheque &dH m!b  
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普通支票open cheque A+P m "|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0DP%44Cv9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8aIq#v  
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支票换现金||兑现to cash a cheque x%Y a*T  
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清理票款to clear a cheque 8Nl|\3nl-  
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保证兑现to certify a cheque DcvmeGl  
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填写支票数额to fill up a cheque #j~FA3O  
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支票上划线to cross a cheque 88LbO(q\d  
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开发支票to make out a cheque x~Esu}x7  
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签发支票，开立支票to draw a cheque||to issue a cheque Q)i`.mHfFI  
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透支支票to overdraw a cheque E;Ftop  
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背书支票to endorse a cheque ;{C{V{  
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请付票款||清付票款to pay a cheque||to honour a cheque w*R-E4S?2  
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支票退票to dishonour a cheque ;77o%J'l  
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拒付支票to refuse a cheque 8`?j*FV7kq  
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拒付支票to stop payment of a cheque l,2z5p  
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提示要求付款to present for payment PKs%-Uk  
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见票即付持票人payable to bearer `ha:Gf
 
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支付指定人payable to order %4KJ&R (>[  
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已过期||无效out of date||stale h4i$z-!  
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请给出票人R/D||refer to drawer bbkI}d%(Ng  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sYP@>tHC  
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文字与数字不一致words and figures differ GLF"`M/g  
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支票 >7q,[:(gs  
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时间已过account closed qE:DJy<  
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更改处应加盖印章alterations require initials 9r#{s Y  
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时间已过effects not cleared ,4,c-   
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停止付款payment stopped gXJ^o;R>M  
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支票毁损cheque mutilated mkA|gM[g7  
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汇款||寄钱to remit||to send money e6'O,\  
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寄票供取款||支票支付to send a cheque for payment \TlUC<urP  
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寄款人a remitter E%B Gf}h  
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收款人a remittee o hlVc%a  
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国外汇票foreign Bill yFsXI0I[p  
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国内汇票inland Bill hh&y2#Io  
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跟单汇票documentary bill n`xh/vGm#  
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空头汇票accommodation bill w}q"y+=Z:  
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原始汇票original bill l.l~K%P'h  
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改写||换新票据renewed bill ,c l<74d  
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即期汇票sight bill||bill on demand IoOnS)  
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…days after date||…days after date…日后付款 tb3fz")UC  
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…months after date||…months after date…月后付款 \}NWR{=  
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见票后…日付款…days after sight||…days sight HYmXPpse  
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见票后…月付款…months after sight||…months sight pUGfm  
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同组票据set of bills REBDr;tv  
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单张汇票sola of exchange||sole of exchange D
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远期汇票usance bill||bill at usance 9Ib(x0_  
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长期汇票long bill X.9MOdG70  
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短期汇票short bill fhx:EZ:~  
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逾期汇票overdue bill u(WQWsN  
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宽限日期days of grace 1?#9Kj{ql  
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电汇telegraphic transfer （T.T） :";D.{||  
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邮汇postal order||postal note （Am.）||post office order||money order e`M]ZGrr  
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本票promissory note （P/N） slv
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押汇负责书||押汇保证书letter of hypothecation dN/ "1%9)  
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副保||抵押品||付属担保物collateral security L(2P|{C  
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担保书trust receipt||letter of indemnity 7e{X$'  
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承兑||认付acceptance 8w8I:*  
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单张承兑general acceptance 0ij~
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有条件承兑qualified acceptance ml33qXW:  
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附条件认付conditional acceptance H"q`k5R  
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部分认付partial acceptance   8Z4?X%