[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;I~N*ltJ(  
会计报表statement of account `&g:d E(j  
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往来帐目account current $Jf9;.  
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现在往来帐||存款额current accout LK+felL  
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销货帐account sales kxo.v|)8  
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共同计算帐项joint account f z%tA39m  
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未决帐项outstanding account 'F5)ACA%  
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贷方帐项credit account||creditor account `d *b]2  
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借方帐项debit account||debtor account {!=2<-Aq  
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应付帐||应付未付帐account payable Z#7U "G-A  
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应收帐||应收未收帐account receivable wLMvC{5  
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新交易||新帐new account Z| L2oce  
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未决帐||老帐old account Jvj=I82  
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现金帐cash account S'@=3)  
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流水帐running account wlVvxX3%  
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暂记帐||未定帐suspense account hVZo"XUb  
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过期帐||延滞帐overdue account||pastdue account d h?dO`  
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杂项帐户sundry account jGiw96,Y  
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详细帐单||明细表detail account f9F2U )  
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呆帐bad account MCHOK=G  
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会计项目title of account mt^`1ekoY  
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会计薄||帐薄account-book m9Il\PoTq  
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营业报告书||损益计算表account of budiness||business report f?5A"-NS  
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借贷细帐||交验帐account rendered L]*`4L  
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明细帐account stated $^IjFdD  
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与…银行开立一户头to open an account with "?[7#d])  
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与…银行建立交易to keep account with FR(QFt!g  
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继续记帐to keep account ?#i|>MRR>  
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与…有交易to have an account with ;da4\bppt  
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作成会计帐||有往来帐项to make out an account with "G@E6{/  
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清算||清理债务to make up an account <irpmRQr  
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清洁帐目||与…停止交易to close ones account with 9LHa&""  
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结帐to close an account ;)P5#S!n-  
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清理未付款to ask an account||to demand an account N?zV*ngBS  
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结清差额to balance the account with lqauk)(A0  
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清算to settle an account||to liquidate an account||to square an account vWuyft*  
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审查帐目||监查帐目to audit an account x~%\
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检查帐目to examine an account TX&[;jsj  
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转入A的帐户to charge the amount to As account ` 4OMZMq  
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以计帐方式付款to pay on account w8O hJv  
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代理某人||为某人on ones account||on account of one Sio1Q0  
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为自己计算||独立帐目on ones own account vs*>onCf  

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由某人收益并负风险on ones account and risk||for ones account and risk YcPKM@xo  
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由某人负担for ones account||for account of one >xklt"*U,  
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按某人指示||列入某人帐户by order and for account of one ^ sS>Mts  
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列入5月份帐目for May account v`@5enr  
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编入某中帐项下to pass to the account of||to place to the account of 7Y oofI  
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寄出清算书to send in an account||to send in render an account Q]yV:7  
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支票薄cheque book j0ci~6&b3_  
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支票陈票人cheque drawer Y{+zg9L*  
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持票人cheque holder 53g8T+`\(  
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不记名支票cheque to bearer||bearer cheque Ukk-(gjX  
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记名支票||认人支票cheque to order ]>]#zu$=c  
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到期支票antedated cheque I!C(K^  
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未到期支票postdated cheque @m !9"QhC  
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保付支票certified cheque  [%gK^Zt  
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未获兑现支票，退票returned cheque rw}
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横线支票crossed cheque /iuUUCk   
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普通横线general crossing ?<>,XyY  
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特别横线special crossing ^a:vJ)WB7  
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空白支票blank cheque i5>J  
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失效支票，过期支票stale cheque 8;+Hou  
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普通支票open cheque 61s2bt#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount buCm @@o  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :xAe<Pq  
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支票换现金||兑现to cash a cheque ^ T:qT*v  
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清理票款to clear a cheque 0]2B-o"kI  
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保证兑现to certify a cheque K#6`LL m  
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填写支票数额to fill up a cheque Fl'xmz^  
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支票上划线to cross a cheque u=v%7c2Mx}  
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开发支票to make out a cheque x4HMT/@AG2  
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签发支票，开立支票to draw a cheque||to issue a cheque ]\9B?W(#  
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透支支票to overdraw a cheque 8a$jO+UvN  
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背书支票to endorse a cheque ]stLC; nI  
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请付票款||清付票款to pay a cheque||to honour a cheque }^Ua  
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支票退票to dishonour a cheque M;TfD  
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拒付支票to refuse a cheque :Z]+Z_9p  
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拒付支票to stop payment of a cheque eze(>0\f  
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提示要求付款to present for payment +8vzkfr3It  
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见票即付持票人payable to bearer (h>X:!  
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支付指定人payable to order -.Pu5et4  
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已过期||无效out of date||stale >\oJ&gdc  
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请给出票人R/D||refer to drawer ONe!'a0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds k| cI!   
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文字与数字不一致words and figures differ ^Er`{|o6u  
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支票 MbFe1U]B  
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时间已过account closed ]XafFr6pe  
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更改处应加盖印章alterations require initials L(n~@gq  
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时间已过effects not cleared = hX-jP  
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停止付款payment stopped /FV6lR!0^  
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支票毁损cheque mutilated ;AB,:*  
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汇款||寄钱to remit||to send money L{,7(C=  
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寄票供取款||支票支付to send a cheque for payment e27CbA{_w  
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寄款人a remitter 1nTaKK q  
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收款人a remittee H1qw1[%0y
 
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国外汇票foreign Bill 9l_?n@   
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国内汇票inland Bill M &EJFpc*  
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跟单汇票documentary bill f/i,Zw  
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空头汇票accommodation bill f_2^PF>?  
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原始汇票original bill 3 Il/3\  
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改写||换新票据renewed bill [y;ZbfMP|o  
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即期汇票sight bill||bill on demand @Hdg-f>y]  
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…days after date||…days after date…日后付款 vbh#[,lh  
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…months after date||…months after date…月后付款 l8us6  
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见票后…日付款…days after sight||…days sight K
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见票后…月付款…months after sight||…months sight c}s3c >`d  
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同组票据set of bills vz5RS  
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单张汇票sola of exchange||sole of exchange qqred>K  
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远期汇票usance bill||bill at usance O4mWsr  
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长期汇票long bill G=Bj1ss
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短期汇票short bill ?KW?] o  
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逾期汇票overdue bill kIo?<=F8T  
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宽限日期days of grace 5|z[%x~f  
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电汇telegraphic transfer （T.T） PmTd +Gj$  
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邮汇postal order||postal note （Am.）||post office order||money order P~>nlm82]  
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本票promissory note （P/N） E atDT*!  
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押汇负责书||押汇保证书letter of hypothecation -7Wmq[L/  
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副保||抵押品||付属担保物collateral security dq&d>f1  
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担保书trust receipt||letter of indemnity IC~D?c0H:  
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承兑||认付acceptance & 2^V<(19  
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单张承兑general acceptance "w1jr 6"  
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有条件承兑qualified acceptance FT6cOMu  
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附条件认付conditional acceptance ( d.i np(  
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部分认付partial acceptance   %iNDRLR%I