[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。   cmbl"Pqy1  
会计报表statement of account IFF3gh42.  
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往来帐目account current = -n7/  
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现在往来帐||存款额current accout zirnur1  
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销货帐account sales ?F@X>zR2  
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共同计算帐项joint account c:_dW;MJ0  
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未决帐项outstanding account X
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贷方帐项credit account||creditor account Ky6 d{|H  
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借方帐项debit account||debtor account "0Yb 2>F  
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应付帐||应付未付帐account payable 3"iJ/Hc}9  
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应收帐||应收未收帐account receivable |bv7N@?e  
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新交易||新帐new account $5Tjo T  
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未决帐||老帐old account jinXK  
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现金帐cash account ]5j1p6;(`  
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流水帐running account L|K^w *\C  
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暂记帐||未定帐suspense account $' >|r]  
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过期帐||延滞帐overdue account||pastdue account ()%;s2>F  
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杂项帐户sundry account c-bTf$6}  
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详细帐单||明细表detail account <;':'sW  
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呆帐bad account #i0f}&
 
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会计项目title of account 37nGFH`K2m  
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会计薄||帐薄account-book p-,(P+Np  
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营业报告书||损益计算表account of budiness||business report *-.,QpgTX  
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借贷细帐||交验帐account rendered <)ltvo(  
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明细帐account stated mVdg0  
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与…银行开立一户头to open an account with ;}E$>]*Yn  
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与…银行建立交易to keep account with N(=\S:  
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继续记帐to keep account -VO* P  
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与…有交易to have an account with jRYW3a_7  
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作成会计帐||有往来帐项to make out an account with Gfy9?sa  
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清算||清理债务to make up an account RI#o9d"x}  
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清洁帐目||与…停止交易to close ones account with DZ5QC  aA  
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结帐to close an account x>m=n_  
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清理未付款to ask an account||to demand an account k$v8cE  
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结清差额to balance the account with 9G=H
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清算to settle an account||to liquidate an account||to square an account Fvae
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审查帐目||监查帐目to audit an account 0V5{:mzA  
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检查帐目to examine an account 0|D l/
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转入A的帐户to charge the amount to As account 9Ls=T=96  
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以计帐方式付款to pay on account (043G[H'.  
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代理某人||为某人on ones account||on account of one 5_~QS  
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为自己计算||独立帐目on ones own account -e(,>9Q  
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由某人收益并负风险on ones account and risk||for ones account and risk %eDJ]\*^X  
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由某人负担for ones account||for account of one ~sUWXw7~  
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按某人指示||列入某人帐户by order and for account of one _E<  
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列入5月份帐目for May account H]JVv8  
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编入某中帐项下to pass to the account of||to place to the account of $,L,VYN  
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寄出清算书to send in an account||to send in render an account gdVajOAu  
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支票薄cheque book Gaxa~?ek  
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支票陈票人cheque drawer e:H9!  
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持票人cheque holder eg vgi?y  
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不记名支票cheque to bearer||bearer cheque qn4jy6  
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记名支票||认人支票cheque to order d3|oKP6  
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到期支票antedated cheque zxr|:KC ?&  
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未到期支票postdated cheque Sn lKPd  
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保付支票certified cheque =1}Umn|ZLS  
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未获兑现支票，退票returned cheque Uc3-n`C  
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横线支票crossed cheque ZAG iaq  
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普通横线general crossing ByK!r~>Z1Q  
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特别横线special crossing v3i]z9`  
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空白支票blank cheque {i7Wp$ug  
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失效支票，过期支票stale cheque Qv%"iSe~J  
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普通支票open cheque `;ofQ z4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #-_';Er\  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TU
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支票换现金||兑现to cash a cheque "eq{_4dL  
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清理票款to clear a cheque E|t.
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保证兑现to certify a cheque fb7Gy  
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填写支票数额to fill up a cheque 8\?7k  
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支票上划线to cross a cheque u%J04 vG"D  
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开发支票to make out a cheque QxRT%;'Zh]  
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签发支票，开立支票to draw a cheque||to issue a cheque raL!}  
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透支支票to overdraw a cheque #-xsAKi  
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背书支票to endorse a cheque xV&c)l>}  
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请付票款||清付票款to pay a cheque||to honour a cheque v~f_~v5J!  
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支票退票to dishonour a cheque J9!}8uD  
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拒付支票to refuse a cheque ]ZV.@%+  
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拒付支票to stop payment of a cheque SG:Fn8   
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提示要求付款to present for payment Rra3)i`
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见票即付持票人payable to bearer }I3 ZNd   
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支付指定人payable to order <>=A6
 
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已过期||无效out of date||stale e70#"~gt[  
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请给出票人R/D||refer to drawer YJBlF2uD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MK"p~b0->  
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文字与数字不一致words and figures differ (R 'GrN>  
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支票 $&fP%p  
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时间已过account closed ld*W\  
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更改处应加盖印章alterations require initials \`ya08DP(  
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时间已过effects not cleared 5|nT5oS  
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停止付款payment stopped hg2a,EU\Z  
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支票毁损cheque mutilated 3np |\i  
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汇款||寄钱to remit||to send money Jw+k=>  
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寄票供取款||支票支付to send a cheque for payment "dkDT7  
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寄款人a remitter q0m>NA   
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收款人a remittee qS9z0H LE  
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国外汇票foreign Bill G?,b51"  
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国内汇票inland Bill FQlY Cb  
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跟单汇票documentary bill 4[XiD* *  
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空头汇票accommodation bill s7Z+--I)L  
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原始汇票original bill )c<X.4  
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改写||换新票据renewed bill ]aZ3_<b  
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即期汇票sight bill||bill on demand }8LTYn  
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…days after date||…days after date…日后付款 "> M:6\B  
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…months after date||…months after date…月后付款 VBN=xg}  
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见票后…日付款…days after sight||…days sight OnND(YiX  
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见票后…月付款…months after sight||…months sight o:
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同组票据set of bills 3Hi[Y[O`%P  
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单张汇票sola of exchange||sole of exchange nc9sfH3  
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远期汇票usance bill||bill at usance 2I>`{#fV  
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长期汇票long bill *[+{KJ  
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短期汇票short bill HXb_k1n  
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逾期汇票overdue bill kLe{3>}j  
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宽限日期days of grace 6$&%z Eh  
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电汇telegraphic transfer （T.T） 
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邮汇postal order||postal note （Am.）||post office order||money order B)BR y%  
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本票promissory note （P/N） l9naqb:iP  
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押汇负责书||押汇保证书letter of hypothecation Vx%!j&  
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副保||抵押品||付属担保物collateral security )W>9{*4m  
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担保书trust receipt||letter of indemnity TU^s!Tj  
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承兑||认付acceptance 7X8n|NZRH7  
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单张承兑general acceptance ]RxWypA`  
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有条件承兑qualified acceptance 9P
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附条件认付conditional acceptance ]Y3s5#n  
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部分认付partial acceptance   I Z@M K