[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。   ?RL[#d+y  
会计报表statement of account ?,~B@Kx  
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往来帐目account current P(pw$ q$S  
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现在往来帐||存款额current accout *6D0>F  
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销货帐account sales  pleLdGq  
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共同计算帐项joint account ~/Gx~P]  
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未决帐项outstanding account GPBp.$q+B  
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贷方帐项credit account||creditor account (T;4'c  
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借方帐项debit account||debtor account :lj1[q:Y>
 
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应付帐||应付未付帐account payable y+b4s Ff  
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应收帐||应收未收帐account receivable (gN[<QL  
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新交易||新帐new account 
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未决帐||老帐old account Qtj.@CGB  

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现金帐cash account 1aEM&=h_W  
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流水帐running account zTA+s 2  
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暂记帐||未定帐suspense account <1")JDW  
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过期帐||延滞帐overdue account||pastdue account Td!@i[6%H  
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杂项帐户sundry account XLwmX i  
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详细帐单||明细表detail account Hn~=O8/2  
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呆帐bad account S b0p?  
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会计项目title of account TVaD',5_V%  
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会计薄||帐薄account-book lqD.epm  
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营业报告书||损益计算表account of budiness||business report Z0o+&3a6  
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借贷细帐||交验帐account rendered z"cF\F  
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明细帐account stated ].E89_|O  
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与…银行开立一户头to open an account with X<pg^Y0  
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与…银行建立交易to keep account with zDEX `~c  
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继续记帐to keep account z]/;?  
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与…有交易to have an account with KKrLF?rc  
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作成会计帐||有往来帐项to make out an account with &sFEe<  
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清算||清理债务to make up an account kTC'`xv  
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清洁帐目||与…停止交易to close ones account with 4trP*u,4  
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结帐to close an account O\3 Lx  
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清理未付款to ask an account||to demand an account %anY'GK
 
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结清差额to balance the account with :,@"I$>*/  
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清算to settle an account||to liquidate an account||to square an account e_<'zH_1  
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审查帐目||监查帐目to audit an account Po)!vL"   
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检查帐目to examine an account p\'0m0*   
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转入A的帐户to charge the amount to As account xJ$/#UdP  
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以计帐方式付款to pay on account ~nVO%IxM4J  
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代理某人||为某人on ones account||on account of one g3Xab  
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为自己计算||独立帐目on ones own account (u{?aG~  
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由某人收益并负风险on ones account and risk||for ones account and risk Ah?,9r=U  
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由某人负担for ones account||for account of one {vhP'!a6W  
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按某人指示||列入某人帐户by order and for account of one  LmZ"_  
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列入5月份帐目for May account m ]h<y  
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编入某中帐项下to pass to the account of||to place to the account of BN~g k~t_  
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寄出清算书to send in an account||to send in render an account iD${7 _  
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支票薄cheque book 1EemVZdY  
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支票陈票人cheque drawer *DcB?8%  
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持票人cheque holder Js'j}w  
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不记名支票cheque to bearer||bearer cheque \\)9QP?  
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记名支票||认人支票cheque to order l3:2f-H  
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到期支票antedated cheque E0)43  
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未到期支票postdated cheque
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保付支票certified cheque _KJ!C!  
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未获兑现支票，退票returned cheque U [
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横线支票crossed cheque
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普通横线general crossing Th!;zu^t  
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特别横线special crossing :E.T2n
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空白支票blank cheque ,Bs/.htQj  
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失效支票，过期支票stale cheque )fl+3!tq  
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普通支票open cheque DMA`Jx  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H.< F6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges I2
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支票换现金||兑现to cash a cheque F#^/=AR'  
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清理票款to clear a cheque ZgfhNI\
 
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保证兑现to certify a cheque -<:w{
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填写支票数额to fill up a cheque *M.,Yoj  
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支票上划线to cross a cheque S9[Y1qH>K  
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开发支票to make out a cheque Qq%~e41ec  
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签发支票，开立支票to draw a cheque||to issue a cheque Z3U%Afl2{  
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透支支票to overdraw a cheque 97/4J  
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背书支票to endorse a cheque CF:L#r  
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请付票款||清付票款to pay a cheque||to honour a cheque 2O- 4x  
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支票退票to dishonour a cheque UXh%DOq   
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拒付支票to refuse a cheque _SkiO}c8  
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拒付支票to stop payment of a cheque ^j2ve's:  
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提示要求付款to present for payment 3h$ E^"  
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见票即付持票人payable to bearer m WHyk"l  
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支付指定人payable to order zeq")A
 
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已过期||无效out of date||stale 2.N)N%@  
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请给出票人R/D||refer to drawer w`D$W&3>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^vTx%F  
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文字与数字不一致words and figures differ G B,O  
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支票 $|7=$~y  
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时间已过account closed *]}F=dtR k  
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更改处应加盖印章alterations require initials 8'_MCx(  
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时间已过effects not cleared sdiWQv  
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停止付款payment stopped edCVIY'1  
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支票毁损cheque mutilated o3eaNYa  
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汇款||寄钱to remit||to send money BTYYp1  
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寄票供取款||支票支付to send a cheque for payment =tY%`e  
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寄款人a remitter 3 {hUp81>  
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收款人a remittee %'=2Jy6h  
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国外汇票foreign Bill U1 *P  

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国内汇票inland Bill #H<}xC2  
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跟单汇票documentary bill +5I'? _{V  
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空头汇票accommodation bill %Tu(>vnuj  
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原始汇票original bill ?u;m ],w!  
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改写||换新票据renewed bill L[<Y6u>m!1  
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即期汇票sight bill||bill on demand M;'GnGFf  
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…days after date||…days after date…日后付款 ,UC|[-J  
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…months after date||…months after date…月后付款 fx 4#R(N  
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见票后…日付款…days after sight||…days sight *?C8,;=2r  
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见票后…月付款…months after sight||…months sight ]N0 B.e~D  
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同组票据set of bills l Le& q  
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单张汇票sola of exchange||sole of exchange e ]ST0J"  
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远期汇票usance bill||bill at usance <0hVDk~  
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长期汇票long bill &U=_:]/  
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短期汇票short bill {|j-e{*  
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逾期汇票overdue bill `WxGU  
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宽限日期days of grace 4DP< )KX  
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电汇telegraphic transfer （T.T） 0pB'^Q{  
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邮汇postal order||postal note （Am.）||post office order||money order 5^l-3s?M  
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本票promissory note （P/N） '&gUAt  
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押汇负责书||押汇保证书letter of hypothecation [{T/2IGq  
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副保||抵押品||付属担保物collateral security ,y/
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担保书trust receipt||letter of indemnity 6/(Z*L"~6k  
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承兑||认付acceptance I3l1 _  
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单张承兑general acceptance H66~!J0;a  
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有条件承兑qualified acceptance pf=CP%L  
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附条件认付conditional acceptance 
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部分认付partial acceptance   %.{xo.`a[