[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。   0M)\([W9&  
会计报表statement of account 9G"4w`P  
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往来帐目account current Bn%?{z)  
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现在往来帐||存款额current accout MxUQF?@6  
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销货帐account sales dd;rnev+  
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共同计算帐项joint account __1Hx?f  
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未决帐项outstanding account ydRS\l  
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贷方帐项credit account||creditor account bD3dT>(+  
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借方帐项debit account||debtor account :;hm^m]Y  
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应付帐||应付未付帐account payable =h?%<2t9<  
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应收帐||应收未收帐account receivable JlawkA  
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新交易||新帐new account [H9<JdUZ  
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未决帐||老帐old account E@l@f
 
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现金帐cash account Xi+l1xe  
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流水帐running account )7AjRtb!/  
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暂记帐||未定帐suspense account !:uh? RW  
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过期帐||延滞帐overdue account||pastdue account M0)ZJti  
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杂项帐户sundry account '^O
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详细帐单||明细表detail account V4
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呆帐bad account jCg4$),b  
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会计项目title of account &s\/Uq  
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会计薄||帐薄account-book em ]0^otM  
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营业报告书||损益计算表account of budiness||business report wqX!7rD/g)  
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借贷细帐||交验帐account rendered 3Ea/)EB]  
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明细帐account stated ,pdf$) XB  
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与…银行开立一户头to open an account with P Qi=  
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与…银行建立交易to keep account with T {F 'Y%  
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继续记帐to keep account IBh?vh  
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与…有交易to have an account with ^F|/\i  
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作成会计帐||有往来帐项to make out an account with ]%h|ox0  
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清算||清理债务to make up an account U%tpNWB  
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清洁帐目||与…停止交易to close ones account with ?]58{O(?c  
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结帐to close an account I@I-QiI  
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清理未付款to ask an account||to demand an account 'w`9lIax  
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结清差额to balance the account with ;PWx#v+vwF  
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清算to settle an account||to liquidate an account||to square an account }(w9[(K  
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审查帐目||监查帐目to audit an account i0{sE  
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检查帐目to examine an account Q>l5:2lq  
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转入A的帐户to charge the amount to As account >VB*Xt\C&  
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以计帐方式付款to pay on account JnXVI!+JDL  
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代理某人||为某人on ones account||on account of one '2xfU  
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为自己计算||独立帐目on ones own account a>BPK"K2  
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由某人收益并负风险on ones account and risk||for ones account and risk LAU\.d  
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由某人负担for ones account||for account of one .dTXC'  
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按某人指示||列入某人帐户by order and for account of one ,w$:=;i  
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列入5月份帐目for May account L_Lhmtm}m  
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编入某中帐项下to pass to the account of||to place to the account of ECr}7R%  
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寄出清算书to send in an account||to send in render an account U\x$@J  
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支票薄cheque book _tR?WmNH=  
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支票陈票人cheque drawer \<W/Z.}/  
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持票人cheque holder M992XXd  
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不记名支票cheque to bearer||bearer cheque jkV9$W0  
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记名支票||认人支票cheque to order 0N`N   
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到期支票antedated cheque ^50\c$  
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未到期支票postdated cheque usR+ZQaA  
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保付支票certified cheque vE&K!k`  
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未获兑现支票，退票returned cheque rr]-$]Q  
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横线支票crossed cheque O'h f8w  
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普通横线general crossing 2hsRYh  
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特别横线special crossing \hI|I!sDWy  
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空白支票blank cheque N"s"^}M\  
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失效支票，过期支票stale cheque Mh]4K"cs  
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普通支票open cheque CbFO9q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount o:`^1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Pq1j  
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支票换现金||兑现to cash a cheque qtuT%?wT@Z  
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清理票款to clear a cheque p-*{x  
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保证兑现to certify a cheque SgkW-#  
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填写支票数额to fill up a cheque J^!wk
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支票上划线to cross a cheque ?*6Q;.f<  
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开发支票to make out a cheque 8%p+:6kP5  
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签发支票，开立支票to draw a cheque||to issue a cheque loUZD=Ph  
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透支支票to overdraw a cheque 7!;zkou  
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背书支票to endorse a cheque .g94|P  
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请付票款||清付票款to pay a cheque||to honour a cheque v1/Y0  
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支票退票to dishonour a cheque 7jGfQ  
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拒付支票to refuse a cheque 3J8M0W  
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拒付支票to stop payment of a cheque Bn.5ivF3  
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提示要求付款to present for payment h92KU  
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见票即付持票人payable to bearer h8-uI.RZ  
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支付指定人payable to order B>sQcZ:  
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已过期||无效out of date||stale |?hsMN  
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请给出票人R/D||refer to drawer \HQ.Pwr 6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s,l*=<  
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文字与数字不一致words and figures differ }*O8
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支票 MBnxF^c&P  
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时间已过account closed )-Z*/uF^  
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更改处应加盖印章alterations require initials 1^ go)(Mx  
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时间已过effects not cleared 7]i6 Gk  
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停止付款payment stopped G({VK  
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支票毁损cheque mutilated Og?GYe^_  
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汇款||寄钱to remit||to send money 2L51H(  
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寄票供取款||支票支付to send a cheque for payment NS;LFeGD  
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寄款人a remitter j0w@ \gO<  
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收款人a remittee B(O6qWsL  
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国外汇票foreign Bill +rhBC V  
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国内汇票inland Bill Y]5MM:mI  
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跟单汇票documentary bill TefPxvd  
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空头汇票accommodation bill `0MQL@B  
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原始汇票original bill %?[0G,JG  
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改写||换新票据renewed bill oTcf[<  
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即期汇票sight bill||bill on demand 4gWlSm)  
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…days after date||…days after date…日后付款 =^_a2_BBl  
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…months after date||…months after date…月后付款 z<0/#OP'  
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见票后…日付款…days after sight||…days sight ]^i^L  
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见票后…月付款…months after sight||…months sight ,e'"SVQc  
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同组票据set of bills [X8EfU}  
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单张汇票sola of exchange||sole of exchange  3SPXJa\i  
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远期汇票usance bill||bill at usance ~,xso0  
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长期汇票long bill `VDvxl@1  
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短期汇票short bill Rtl1eJ-  
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逾期汇票overdue bill +kD JZ  
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宽限日期days of grace xh!T,| IR  
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电汇telegraphic transfer （T.T） 2+g'ul`  
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邮汇postal order||postal note （Am.）||post office order||money order )a`kL,  
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本票promissory note （P/N） jtE'T}!d  
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押汇负责书||押汇保证书letter of hypothecation Xh/BVg7$  
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副保||抵押品||付属担保物collateral security L&uPNcZ`-  
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担保书trust receipt||letter of indemnity c%+uji6  
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承兑||认付acceptance eW} -UeT  
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单张承兑general acceptance Rz6 kwh=q  
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有条件承兑qualified acceptance dP]Z:  
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附条件认付conditional acceptance ~SsfkM"  
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部分认付partial acceptance   */$]k
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