[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。   <*H^(0  
会计报表statement of account 6{d6s#|%  
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往来帐目account current h?\2_s  
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现在往来帐||存款额current accout nRhrWS  
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销货帐account sales !\[+99F#  
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共同计算帐项joint account Y^"4?96  
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未决帐项outstanding account AV&yoag1  
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贷方帐项credit account||creditor account :&'{mJW*{t  
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借方帐项debit account||debtor account vd#,DU=p!  
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应付帐||应付未付帐account payable dw@E)  
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应收帐||应收未收帐account receivable `NwdbKX  
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新交易||新帐new account 7x.%hRk  
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未决帐||老帐old account &J"Ys Y  
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现金帐cash account O{KB0"s>i  
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流水帐running account vW.%[]  
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暂记帐||未定帐suspense account #!!AbuhzK{  
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过期帐||延滞帐overdue account||pastdue account \3NS>v[1  
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杂项帐户sundry account xcSR{IZ  
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详细帐单||明细表detail account jW5iqU"{*  
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呆帐bad account
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会计项目title of account cb+y9wA  
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会计薄||帐薄account-book 7Jx%JgF  
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营业报告书||损益计算表account of budiness||business report Dr 'sIH^  
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借贷细帐||交验帐account rendered 1 ;Ju
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明细帐account stated ;.0LRWcJ  
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与…银行开立一户头to open an account with Gt'/D>FE0  
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与…银行建立交易to keep account with ! OfO:L7-  
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继续记帐to keep account ~ a>S#S  
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与…有交易to have an account with Re\o v x9  
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作成会计帐||有往来帐项to make out an account with /xf.\Z7<  
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清算||清理债务to make up an account %\l0-RA@<  
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清洁帐目||与…停止交易to close ones account with ;Lqm#]C  
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结帐to close an account _UaPwJ  
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清理未付款to ask an account||to demand an account |/t K-c6J  
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结清差额to balance the account with z(r"JNO@  
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清算to settle an account||to liquidate an account||to square an account hOV_Oqe4?  
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审查帐目||监查帐目to audit an account 83X/"2-K  
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检查帐目to examine an account a3*.,%d  
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转入A的帐户to charge the amount to As account W0+u)gDDz  
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以计帐方式付款to pay on account \gjl^#;  
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代理某人||为某人on ones account||on account of one |YJ$c@  
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为自己计算||独立帐目on ones own account ^"PfDTyA  
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由某人收益并负风险on ones account and risk||for ones account and risk /YS@[\j4  
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由某人负担for ones account||for account of one tuX =o  
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按某人指示||列入某人帐户by order and for account of one # w i&n  
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列入5月份帐目for May account +d|:s  
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编入某中帐项下to pass to the account of||to place to the account of g/fp45s  
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寄出清算书to send in an account||to send in render an account  zZS
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支票薄cheque book yBUZVqqDa  
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支票陈票人cheque drawer oAIY=z  
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持票人cheque holder 9;;]q?*  
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不记名支票cheque to bearer||bearer cheque C}dKbs^g|  
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记名支票||认人支票cheque to order Fjb4BdZP  
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到期支票antedated cheque r_qncy,F  
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未到期支票postdated cheque WcV\kemf  
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保付支票certified cheque /r::68_KQP  
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未获兑现支票，退票returned cheque Xy3g(x]  
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横线支票crossed cheque JN;TGtB^p  
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普通横线general crossing /Gh x2B  
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特别横线special crossing vJ#rW8y  
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空白支票blank cheque "R\\\I7u  
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失效支票，过期支票stale cheque y<'2BTf  
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普通支票open cheque FzsS~C$wH{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4/mj"PBKL  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gl(6m`a>  
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支票换现金||兑现to cash a cheque u[6` Jr~  
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清理票款to clear a cheque u=ds]XP@  
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保证兑现to certify a cheque 3Oig/KZ  
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填写支票数额to fill up a cheque ][>M<J  
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支票上划线to cross a cheque LTls]@N  
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开发支票to make out a cheque { $QF*j  
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签发支票，开立支票to draw a cheque||to issue a cheque 7yCx !P;  
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透支支票to overdraw a cheque li'1RKr  
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背书支票to endorse a cheque d=5}^v#4  
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请付票款||清付票款to pay a cheque||to honour a cheque /Geks/  
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支票退票to dishonour a cheque <n2{+eO  
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拒付支票to refuse a cheque nR|LV'(  
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拒付支票to stop payment of a cheque Q{|'g5(O  
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提示要求付款to present for payment [,?A
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见票即付持票人payable to bearer $8ww]}K  
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支付指定人payable to order -bb7Y  
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已过期||无效out of date||stale @KRn3$U  

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请给出票人R/D||refer to drawer )^@V*$D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Dq1XZ%8  
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文字与数字不一致words and figures differ -#z'A  
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支票 iP\&fZY_  
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时间已过account closed Q2WrB+/  
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更改处应加盖印章alterations require initials :hdh$}y  
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时间已过effects not cleared N28?JQha  
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停止付款payment stopped 6? ly.h$  
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支票毁损cheque mutilated dV*rnpN  
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汇款||寄钱to remit||to send money l D=j/  
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寄票供取款||支票支付to send a cheque for payment n 9M6wS  
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寄款人a remitter tO;W?g  
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收款人a remittee T<
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国外汇票foreign Bill =i %w_e  
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国内汇票inland Bill h(up1
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跟单汇票documentary bill >:|q J$J.  
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空头汇票accommodation bill ( "z;Q?(  
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原始汇票original bill Jx?>1q=M  
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改写||换新票据renewed bill hKYPH?b%  
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即期汇票sight bill||bill on demand 4/_|Qy  
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…days after date||…days after date…日后付款 n3,wwymQ  
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…months after date||…months after date…月后付款 L\DaZ(Y  
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见票后…日付款…days after sight||…days sight N4-J !r@#~  
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见票后…月付款…months after sight||…months sight \>k+Oyj  
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同组票据set of bills y jzNU5F  
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单张汇票sola of exchange||sole of exchange Hc9pWr"N  
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远期汇票usance bill||bill at usance #J_i 5KmXJ  
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长期汇票long bill )/'s& D  
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短期汇票short bill Km7  
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逾期汇票overdue bill k7*q.20  
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宽限日期days of grace 
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电汇telegraphic transfer （T.T） k&b>-QP6  
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邮汇postal order||postal note （Am.）||post office order||money order _Gu ;U@  
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本票promissory note （P/N） U,'n}]=4A3  
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押汇负责书||押汇保证书letter of hypothecation Ty=}A MMyE  
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副保||抵押品||付属担保物collateral security $dR%8@.H  
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担保书trust receipt||letter of indemnity Y*Pr

 
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承兑||认付acceptance zF PSk]  
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单张承兑general acceptance b{&@Lm0Tn  
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有条件承兑qualified acceptance <Wpz\U  
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附条件认付conditional acceptance KvQ9R!V  
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部分认付partial acceptance   /vu7;xVG