[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。   s]8J+8 <uO  
会计报表statement of account bnY8.Lpf|  
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往来帐目account current Ci9wF(<k  
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现在往来帐||存款额current accout C^=gZ 6m  
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销货帐account sales 'L59\y8H  
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共同计算帐项joint account YIUmCx0a  
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未决帐项outstanding account 7^ {hn_%;  
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贷方帐项credit account||creditor account '<D}5u72  
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借方帐项debit account||debtor account &0Zk3D4  
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应付帐||应付未付帐account payable Q09~vFBg  
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应收帐||应收未收帐account receivable L(P:n-
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新交易||新帐new account }(}vlL  
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未决帐||老帐old account Z@O e}\.$  
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现金帐cash account :Zo2@8@7  
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流水帐running account `z`;eR2oX  
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暂记帐||未定帐suspense account *]?YvY  
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过期帐||延滞帐overdue account||pastdue account Xb 1^Oj  
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杂项帐户sundry account ?+o7Y1 k,  
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详细帐单||明细表detail account *X5LyO3-gP  
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呆帐bad account <_uv!N  
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会计项目title of account NH6!|T  
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会计薄||帐薄account-book <WkLwP3^  
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营业报告书||损益计算表account of budiness||business report s7LX  
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借贷细帐||交验帐account rendered e{S`iO  
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明细帐account stated -W  vAmi  
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与…银行开立一户头to open an account with wO NQlt  
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与…银行建立交易to keep account with wu'60po  
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继续记帐to keep account roQIP%h!  
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与…有交易to have an account with ]
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作成会计帐||有往来帐项to make out an account with %VZ\4+8S  
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清算||清理债务to make up an account p%'((!a2  
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清洁帐目||与…停止交易to close ones account with Ho|n\7$  
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结帐to close an account -B!pg7>'##  
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清理未付款to ask an account||to demand an account 8%B @[YDe  
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结清差额to balance the account with L2%P  
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清算to settle an account||to liquidate an account||to square an account ^4:= b  
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审查帐目||监查帐目to audit an account $?YkgK  
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检查帐目to examine an account }sZ]SE  
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转入A的帐户to charge the amount to As account $) $sApB  
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以计帐方式付款to pay on account f!yxS?j3  
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代理某人||为某人on ones account||on account of one +?p ;,Z%5  
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为自己计算||独立帐目on ones own account 4ET P  
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由某人收益并负风险on ones account and risk||for ones account and risk k& 2I(2S  
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由某人负担for ones account||for account of one = FQH  
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按某人指示||列入某人帐户by order and for account of one g8C+j6uR0  
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列入5月份帐目for May account ~b+>o  
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编入某中帐项下to pass to the account of||to place to the account of 
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寄出清算书to send in an account||to send in render an account &EMm<(.]a  
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支票薄cheque book _K8-O>I "  
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支票陈票人cheque drawer PiN3t]2  
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持票人cheque holder 7BC9cS(0w9  
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不记名支票cheque to bearer||bearer cheque ,[A} 86  
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记名支票||认人支票cheque to order )%Y$FLB  
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到期支票antedated cheque XVY^m}pMe  
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未到期支票postdated cheque p0-\G6  
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保付支票certified cheque ==$Ox6.  
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未获兑现支票，退票returned cheque w=OT^d 9n  
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横线支票crossed cheque }O_6wi  
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普通横线general crossing  }UX>O  
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特别横线special crossing ~fr1O`8  
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空白支票blank cheque eE1w<] Eg  
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失效支票，过期支票stale cheque GAQVeL1  
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普通支票open cheque ?"J5~_U
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oU67<jq  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges OfIml.  
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支票换现金||兑现to cash a cheque _^Rf
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清理票款to clear a cheque pZF`+642  
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保证兑现to certify a cheque k'EP->
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填写支票数额to fill up a cheque kC6J@t)  
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支票上划线to cross a cheque 6imDA]5N&
 
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开发支票to make out a cheque `TBau:ElI  
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签发支票，开立支票to draw a cheque||to issue a cheque Q(>89*b&  
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透支支票to overdraw a cheque 9^
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背书支票to endorse a cheque 9g|o17  
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请付票款||清付票款to pay a cheque||to honour a cheque #'_i6  
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支票退票to dishonour a cheque DgGGrV`  
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拒付支票to refuse a cheque %nSLe~b  
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拒付支票to stop payment of a cheque Z4b<$t[u  
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提示要求付款to present for payment VK5|w:  
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见票即付持票人payable to bearer b%z4u0  
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支付指定人payable to order xxpvVb)mF  
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已过期||无效out of date||stale D~P I_*h.  
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请给出票人R/D||refer to drawer FJ#:RC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y
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文字与数字不一致words and figures differ y9kydu#q  
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支票 X458%)G!(K  
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时间已过account closed 3\j{*f$J  
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更改处应加盖印章alterations require initials )GhMM  
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时间已过effects not cleared !|}(tqt  
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停止付款payment stopped "N\>v#>C  
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支票毁损cheque mutilated l8rBp
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汇款||寄钱to remit||to send money lt%bGjk  
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寄票供取款||支票支付to send a cheque for payment <7Igd6 u  
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寄款人a remitter LU "e9  
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收款人a remittee mNUc g{+/  
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国外汇票foreign Bill =pHW
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国内汇票inland Bill GR&T Z
 
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跟单汇票documentary bill J*@(rb#G  
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空头汇票accommodation bill E*rnk4Y  
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原始汇票original bill aBL+i -  
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改写||换新票据renewed bill !L5[s  
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即期汇票sight bill||bill on demand 8p3pw=p  
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…days after date||…days after date…日后付款 ?<@yo&)  
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…months after date||…months after date…月后付款 H
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见票后…日付款…days after sight||…days sight jtWI@04o09  
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见票后…月付款…months after sight||…months sight neC]\B[Xm  
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同组票据set of bills <{\U
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单张汇票sola of exchange||sole of exchange ebF},Q(48  
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远期汇票usance bill||bill at usance >j]*=&,7  
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长期汇票long bill TI-#\v9  
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短期汇票short bill ],%}}UN  
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逾期汇票overdue bill Q$iGpTL  
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宽限日期days of grace l' N>9~f  
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电汇telegraphic transfer （T.T） |N[SCk>Kj  
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邮汇postal order||postal note （Am.）||post office order||money order d>F=|dakL  
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本票promissory note （P/N） Xmy(pV!PF  
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押汇负责书||押汇保证书letter of hypothecation N i^pP@('  
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副保||抵押品||付属担保物collateral security ))6
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担保书trust receipt||letter of indemnity $i@5'[jA  
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承兑||认付acceptance u7`<m.\  
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单张承兑general acceptance _*Vq1D]C  
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有条件承兑qualified acceptance c[ff|-<g  
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附条件认付conditional acceptance sr#,S(p  
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部分认付partial acceptance   R|!4Y`