[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。   k>!i _lb  
会计报表statement of account I_`NjJ;61  
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往来帐目account current j[t2Bp  
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现在往来帐||存款额current accout %)&Tr`  
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销货帐account sales ,&Zk6 3V  
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共同计算帐项joint account 65mfq&"P?  
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未决帐项outstanding account :."+&gb  
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贷方帐项credit account||creditor account AB<bW3qf(  
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借方帐项debit account||debtor account C 8d9(u  
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应付帐||应付未付帐account payable jD6T2K7i  
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应收帐||应收未收帐account receivable vEt+^3=  
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新交易||新帐new account '3E25BsL  
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未决帐||老帐old account QlH[_Pi  
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现金帐cash account  (8/&  
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流水帐running account J*^ i=y  
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暂记帐||未定帐suspense account @%^h|g8>Fu  
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过期帐||延滞帐overdue account||pastdue account y+Bxe)6^V  
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杂项帐户sundry account 8N`Rf;BM  
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详细帐单||明细表detail account jgfr_"@A  

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会计项目title of account R~RE21kAc  
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会计薄||帐薄account-book :y_]JL;w  
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营业报告书||损益计算表account of budiness||business report 9]I{GyH  
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借贷细帐||交验帐account rendered (Hs,Tj  
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明细帐account stated 6E_YUk?KW  
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与…银行开立一户头to open an account with s Dsq:z  
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与…银行建立交易to keep account with [|(=15;  
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与…有交易to have an account with P4 #j;k4P  
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作成会计帐||有往来帐项to make out an account with ,MG`}*N}  
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清算||清理债务to make up an account ` d RqheX  
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清洁帐目||与…停止交易to close ones account with 8U!$()^?  
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结帐to close an account Mu6DTp~k  
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清理未付款to ask an account||to demand an account buhbUmQ2  
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结清差额to balance the account with Bi>]s%zp  
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清算to settle an account||to liquidate an account||to square an account }^^c/w_  
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审查帐目||监查帐目to audit an account "akAGa!V+  
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检查帐目to examine an account &2I8!Ia  
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转入A的帐户to charge the amount to As account d ,.=9
  
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以计帐方式付款to pay on account %P:|B:\<  
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代理某人||为某人on ones account||on account of one [8%q@6[  
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为自己计算||独立帐目on ones own account )g}G{9M^  
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由某人收益并负风险on ones account and risk||for ones account and risk u! dx+vd  
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由某人负担for ones account||for account of one 9}Ge@a<j  
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按某人指示||列入某人帐户by order and for account of one @AK&R~<  
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列入5月份帐目for May account v>N*f~n  
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编入某中帐项下to pass to the account of||to place to the account of CF@*ki3X  
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寄出清算书to send in an account||to send in render an account zQ<;3+*  
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支票薄cheque book $Sa7N%D  
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支票陈票人cheque drawer xq=!1>  
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持票人cheque holder XXA]ukj;r  
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不记名支票cheque to bearer||bearer cheque w{So(AF  
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记名支票||认人支票cheque to order _`p^B%[  
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到期支票antedated cheque Ei\>gXTH1-  
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未到期支票postdated cheque o?j8"^!7  
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保付支票certified cheque !H{>c@i  
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未获兑现支票，退票returned cheque `h'=F(v(}  
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横线支票crossed cheque S]~5iO_bst  
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普通横线general crossing o0S 8ki  

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特别横线special crossing \=mLL|a  
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空白支票blank cheque #s15AyKz5  
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失效支票，过期支票stale cheque |G$-5 7fk  
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普通支票open cheque ITTEUw~+o  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "kBVHy  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ol+D"k~<C  
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支票换现金||兑现to cash a cheque  v t*  
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清理票款to clear a cheque ~9vK6;0  
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保证兑现to certify a cheque t&q~ya/C  
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填写支票数额to fill up a cheque JJ}DYv  
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支票上划线to cross a cheque g)r{LxT#+  
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开发支票to make out a cheque M|%bxG^l  
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签发支票，开立支票to draw a cheque||to issue a cheque R<6y7?]bZ  
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透支支票to overdraw a cheque d4\JM 65  
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背书支票to endorse a cheque 3.BUWMD  
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请付票款||清付票款to pay a cheque||to honour a cheque GF%/q:9  
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支票退票to dishonour a cheque !8[A;+o3P  
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拒付支票to refuse a cheque h`N2M ,  
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拒付支票to stop payment of a cheque ~B"HI+:\L  
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提示要求付款to present for payment 2xO[ ?fR  
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见票即付持票人payable to bearer i^.eX VV/  
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支付指定人payable to order j;
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已过期||无效out of date||stale ]9/A=p?J@  
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请给出票人R/D||refer to drawer U-1UWq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds B?8*-0a'[  
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文字与数字不一致words and figures differ CA`V)XIsP  
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支票 hui #<2{  
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时间已过account closed ^\O*e)#*  
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更改处应加盖印章alterations require initials T2w4D!  
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时间已过effects not cleared ~%>i lWaHB  
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停止付款payment stopped q`2dL)E  
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支票毁损cheque mutilated ?
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汇款||寄钱to remit||to send money &&C70+_po  
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寄票供取款||支票支付to send a cheque for payment hIqUidJod  
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寄款人a remitter PV~D;  
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收款人a remittee U'" #jT  
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国外汇票foreign Bill xOShO"4Z   
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国内汇票inland Bill l@GJcCufE  
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跟单汇票documentary bill P/ 6$TgQ  
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空头汇票accommodation bill 9rz$c, Y(  
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原始汇票original bill 1K/ :  
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改写||换新票据renewed bill pEcYfj3M  
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即期汇票sight bill||bill on demand zT)cg$8%fY  
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…days after date||…days after date…日后付款 SN{A@dyt  
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…months after date||…months after date…月后付款 9jf9u0  
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见票后…日付款…days after sight||…days sight u(1m#xr8$  
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见票后…月付款…months after sight||…months sight 9Cd/SlNV2  
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同组票据set of bills ,sc#l<v  
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单张汇票sola of exchange||sole of exchange V2?{ebx`  
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远期汇票usance bill||bill at usance ejR$N!LL  
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长期汇票long bill NVkYm+J#  
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短期汇票short bill ZhCz]z~tj6  
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逾期汇票overdue bill N9d^;6;i  
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宽限日期days of grace S"Vr+x?  
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电汇telegraphic transfer （T.T） kb ~ s,@p  
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邮汇postal order||postal note （Am.）||post office order||money order \NDW@!X  
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本票promissory note （P/N） w-)JCdS6Tb  
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押汇负责书||押汇保证书letter of hypothecation .Gr"|uII
 
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副保||抵押品||付属担保物collateral security c{D<+XM  
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担保书trust receipt||letter of indemnity k "7,-0gz  
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承兑||认付acceptance {s*1QBM$\Z  
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单张承兑general acceptance A9Ea}v9:  
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有条件承兑qualified acceptance L*Ffic  
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附条件认付conditional acceptance 'dQGb-<_<  
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部分认付partial acceptance   P%[{
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