[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。   ^3?]S{1/#  
会计报表statement of account z/yNFY]i  
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往来帐目account current ^F/gJ3_;  

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现在往来帐||存款额current accout jA9&hbQuL  
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销货帐account sales x%HX0= (  
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共同计算帐项joint account !0Hx1I<*x  
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未决帐项outstanding account N
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贷方帐项credit account||creditor account ^5n"L29V  
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借方帐项debit account||debtor account {akS K  
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应付帐||应付未付帐account payable H4l*  
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应收帐||应收未收帐account receivable j?a^fcXB  
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新交易||新帐new account O2z{>\  
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未决帐||老帐old account `1;m:,9  
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现金帐cash account 4KH8dau.fF  
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流水帐running account /K!&4mK  
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暂记帐||未定帐suspense account ([vyY}43h  
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过期帐||延滞帐overdue account||pastdue account )w3?o#@  
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杂项帐户sundry account Yz"B  
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详细帐单||明细表detail account /=o~7y  
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呆帐bad account (T
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会计项目title of account W
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会计薄||帐薄account-book 2kG(\+\  
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营业报告书||损益计算表account of budiness||business report jFE1k(2e  
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借贷细帐||交验帐account rendered 3c%dErch  
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明细帐account stated A(j9T,!  
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与…银行开立一户头to open an account with 3izGMH_`  
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与…银行建立交易to keep account with \E}YtN#  
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继续记帐to keep account 9Q*T'+V  
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与…有交易to have an account with V"A*k^}  
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作成会计帐||有往来帐项to make out an account with g`n5-D@3  
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清算||清理债务to make up an account F4b$  
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清洁帐目||与…停止交易to close ones account with "t ^yM`$5[  
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结帐to close an account 9 SBVp6'  
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清理未付款to ask an account||to demand an account l`mNOQ@}'  
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结清差额to balance the account with =Z(_lLNmh  
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清算to settle an account||to liquidate an account||to square an account VfFXH,j  
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审查帐目||监查帐目to audit an account d#W>"Cqxqa  
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检查帐目to examine an account qX%oLa  
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转入A的帐户to charge the amount to As account \Ctl(uj  
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以计帐方式付款to pay on account cvk$ I"q+  
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代理某人||为某人on ones account||on account of one '[zy%<2sL  
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为自己计算||独立帐目on ones own account ] v8.ym  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one ;W2Rl%z88  
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按某人指示||列入某人帐户by order and for account of one )Zbrg~-@  
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列入5月份帐目for May account .?NraydwV  
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编入某中帐项下to pass to the account of||to place to the account of AD0pmD  
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寄出清算书to send in an account||to send in render an account T8US` MZ  
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支票薄cheque book o4Hp|iK&0  
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支票陈票人cheque drawer d'UC Pg<Y  
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持票人cheque holder \ QE?.Fx  
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不记名支票cheque to bearer||bearer cheque b.lK0 Xo  
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记名支票||认人支票cheque to order ` Clh;  
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到期支票antedated cheque Fo$'*(i  
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未到期支票postdated cheque 9TZ4ffXV*  
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保付支票certified cheque $5v:z   
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未获兑现支票，退票returned cheque hY[Vs5v  
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横线支票crossed cheque Xn3 \a81  
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普通横线general crossing y~-dQ7r  
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特别横线special crossing &* 1iW(x  
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空白支票blank cheque 9aKt (g6  
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失效支票，过期支票stale cheque @teNT"  
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普通支票open cheque ed: [^#Lj  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vpL3XYs`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \\{+t<?J  
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支票换现金||兑现to cash a cheque Lj#K^c Ee  
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清理票款to clear a cheque w(-h!d51+  
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保证兑现to certify a cheque 2ms@CQy(00  
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填写支票数额to fill up a cheque "B"Yfg[  
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支票上划线to cross a cheque TOC2[mc'  
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开发支票to make out a cheque k
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签发支票，开立支票to draw a cheque||to issue a cheque |jT^[q(z  
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透支支票to overdraw a cheque }{#ty uzAo  
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背书支票to endorse a cheque oTLA&dy@  
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请付票款||清付票款to pay a cheque||to honour a cheque SNl% ?j| f  
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支票退票to dishonour a cheque ).l`N&_peM  
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拒付支票to refuse a cheque 5% )<e-  
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拒付支票to stop payment of a cheque &Ay[mZQ 7  
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提示要求付款to present for payment LfsqtQ=J`  
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见票即付持票人payable to bearer rU!QXg]uD  
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支付指定人payable to order cM 5V%w  
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已过期||无效out of date||stale 7H!/et?S,  
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请给出票人R/D||refer to drawer )Bw}T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K{EDmC  
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文字与数字不一致words and figures differ 7U647G(Sg  
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支票 X 7R&>Pf  
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时间已过account closed u8Ak2:   
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更改处应加盖印章alterations require initials riv8qg  
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时间已过effects not cleared lx\9Y8  
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停止付款payment stopped .L@gq/x)  
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支票毁损cheque mutilated H!P$p-*.  
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汇款||寄钱to remit||to send money _J"fgxW  
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寄票供取款||支票支付to send a cheque for payment =1Hn<Xay0  
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寄款人a remitter ]?%S0DO*  
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收款人a remittee >@)p*y.K  
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国外汇票foreign Bill X;]Ijha<*  
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国内汇票inland Bill :cvT/xhO  
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跟单汇票documentary bill .*edaDi  
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空头汇票accommodation bill h~lps?.#b  
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原始汇票original bill =o4gW`\z  
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改写||换新票据renewed bill f0879(,i  
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即期汇票sight bill||bill on demand .k$Yleg  
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…days after date||…days after date…日后付款 >0_{80bdO  
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…months after date||…months after date…月后付款 8DX5bB  
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见票后…日付款…days after sight||…days sight Bi Dyr  
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见票后…月付款…months after sight||…months sight KrR`A(=WL  
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同组票据set of bills 3x
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单张汇票sola of exchange||sole of exchange ~k%X W$cV  
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远期汇票usance bill||bill at usance 9kwiG7V1  
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长期汇票long bill  [aG   
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短期汇票short bill Z?d][zGw  
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逾期汇票overdue bill Q+/P>5O/  
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宽限日期days of grace R\Ckk;<$  
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电汇telegraphic transfer （T.T） ktRGl>J  
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邮汇postal order||postal note （Am.）||post office order||money order oad /xbp@/  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation ZD7q

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副保||抵押品||付属担保物collateral security CJDNS21m  
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担保书trust receipt||letter of indemnity =6f)sZ pPh  
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承兑||认付acceptance yW\kmv.O  
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单张承兑general acceptance 3xmPY.  
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有条件承兑qualified acceptance ]=]MJ3_7  
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附条件认付conditional acceptance NB86+2stu  
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部分认付partial acceptance   Z c#Jb