[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。   F5UvD[i  
会计报表statement of account fy+fJ )4sj  
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往来帐目account current kFKc9}7W  
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现在往来帐||存款额current accout rEz-\jLD~  
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销货帐account sales ;fomc<  
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共同计算帐项joint account 5=/&[=  
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未决帐项outstanding account >,c$e' h  
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贷方帐项credit account||creditor account &L7u//  

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借方帐项debit account||debtor account *R9s0;&:  
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应付帐||应付未付帐account payable e^v5ai  
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应收帐||应收未收帐account receivable WFWQ;U{|  
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新交易||新帐new account SCwAAE9s]  
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未决帐||老帐old account HCBZ*Z-  
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现金帐cash account L'i0|_  
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流水帐running account jbQ N<`!  
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暂记帐||未定帐suspense account TcB^Sctf  
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过期帐||延滞帐overdue account||pastdue account PK&3nXF%4  
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杂项帐户sundry account M't~/&D#  
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详细帐单||明细表detail account Iw07P2  
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呆帐bad account ~*R:UTBtw  
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会计项目title of account )7X+T'?%  
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会计薄||帐薄account-book ]YQ!i@Y  
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营业报告书||损益计算表account of budiness||business report Ark+Df/  
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借贷细帐||交验帐account rendered j|6@>T1  
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明细帐account stated ywSV4ZtM  
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与…银行开立一户头to open an account with |iGfX,C|  
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与…银行建立交易to keep account with 8vk*",  
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继续记帐to keep account {S9't;%]  
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与…有交易to have an account with a&sVcsX  
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作成会计帐||有往来帐项to make out an account with AZj`o  
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清算||清理债务to make up an account bF85T(G  
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清洁帐目||与…停止交易to close ones account with !=)R+g6b  
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结帐to close an account ?{)sdJe  
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清理未付款to ask an account||to demand an account |D@/4B1P  
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结清差额to balance the account with k;7R3O@  
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清算to settle an account||to liquidate an account||to square an account ?k|}\l[X1  
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审查帐目||监查帐目to audit an account 7Gos-_s  
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检查帐目to examine an account a?d)l nk  
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转入A的帐户to charge the amount to As account @nh*H{  
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以计帐方式付款to pay on account F2N)|C<  
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代理某人||为某人on ones account||on account of one .uoQ@3  
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为自己计算||独立帐目on ones own account 3iKy>  
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由某人收益并负风险on ones account and risk||for ones account and risk Uo~-^w}  
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由某人负担for ones account||for account of one rw|;?a0  
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按某人指示||列入某人帐户by order and for account of one 6m\MYay  
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列入5月份帐目for May account MS=
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编入某中帐项下to pass to the account of||to place to the account of y-1!@|l0:6  
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寄出清算书to send in an account||to send in render an account %x]8^vze  
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支票薄cheque book C||9u}Q<  
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支票陈票人cheque drawer c97?+Y^  
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持票人cheque holder KT9!R  
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不记名支票cheque to bearer||bearer cheque CC~:z/4,N  
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记名支票||认人支票cheque to order !%lcn O  
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到期支票antedated cheque *p P&$!bH%  
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未到期支票postdated cheque P2t{il
 
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保付支票certified cheque Mnx')([;W  
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未获兑现支票，退票returned cheque vhz[H  
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横线支票crossed cheque q[ -Y XO  
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普通横线general crossing i .GJO +K  
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特别横线special crossing cmu|d  
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空白支票blank cheque  d H ;  
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失效支票，过期支票stale cheque 5%#V>|@e#  
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普通支票open cheque O>tz;RU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O}Mu_edM  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TRJ5m
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支票换现金||兑现to cash a cheque SF.Is=b  
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清理票款to clear a cheque 1{Kv  
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保证兑现to certify a cheque 6cVJu%<V  
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填写支票数额to fill up a cheque {"vTa
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支票上划线to cross a cheque 4m"6$  
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开发支票to make out a cheque vhE^jS<Tg  
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签发支票，开立支票to draw a cheque||to issue a cheque Qk[ YF  
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透支支票to overdraw a cheque ~m6b6Aj@
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背书支票to endorse a cheque M;j)F  
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请付票款||清付票款to pay a cheque||to honour a cheque >)*0lfxTZ  
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支票退票to dishonour a cheque H~<w*[uT  
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拒付支票to refuse a cheque vJ9IDc|[  
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拒付支票to stop payment of a cheque M{4U%lk  
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提示要求付款to present for payment 6mmc{kw'  
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见票即付持票人payable to bearer  Y+nk:9  
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支付指定人payable to order NnRX0]  
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已过期||无效out of date||stale ?+G /5,e  
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请给出票人R/D||refer to drawer Oh5aJ)"D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds oH;9s-Be  
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文字与数字不一致words and figures differ |+Cd2[hN  
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更改处应加盖印章alterations require initials 5;X r0f  
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时间已过effects not cleared uj@d {AQ  
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停止付款payment stopped zy`T! $  
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支票毁损cheque mutilated L&0aS:  
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汇款||寄钱to remit||to send money G7%f| Y  
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寄票供取款||支票支付to send a cheque for payment PR7B Cxm  
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寄款人a remitter .Nk5W%7]=  
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收款人a remittee &WZ&Tt/)/  
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国外汇票foreign Bill zUq(bD  
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国内汇票inland Bill AdRp{^w  
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跟单汇票documentary bill L{oG'aK4  
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空头汇票accommodation bill biV NZdA  
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原始汇票original bill ozKS<<  
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改写||换新票据renewed bill xQl}~G]!  
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即期汇票sight bill||bill on demand 8Ltl32JSB[  
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…days after date||…days after date…日后付款 eL.WP`Lz  
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…months after date||…months after date…月后付款 T2_iH=u  
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见票后…日付款…days after sight||…days sight ,.h@tN<C  
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见票后…月付款…months after sight||…months sight jT!?lqr(Rb  

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同组票据set of bills "n)AlAV@  
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单张汇票sola of exchange||sole of exchange /DP0K @%  
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远期汇票usance bill||bill at usance Ke=+D '=  
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长期汇票long bill RWX!d54&  
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短期汇票short bill E m^Dg9  
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逾期汇票overdue bill  UO#`Ak  
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宽限日期days of grace :Ocw+X3  
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电汇telegraphic transfer （T.T） e$2P/6k>  
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邮汇postal order||postal note （Am.）||post office order||money order mQR9Pn}H  
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本票promissory note （P/N） pPag@L  
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押汇负责书||押汇保证书letter of hypothecation i;s;:{cn  
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副保||抵押品||付属担保物collateral security {:#nrD"  
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担保书trust receipt||letter of indemnity #^Pab^Y3r-  
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承兑||认付acceptance >C!^%e;m  
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单张承兑general acceptance 4OQ,|Wm4G  
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有条件承兑qualified acceptance rUmP_  
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附条件认付conditional acceptance 3l41"5Fy&  
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部分认付partial acceptance   X<Z(,B