[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。   ]^HlI4 z  
会计报表statement of account (rfU=E  
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往来帐目account current c}9.Or`?  
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现在往来帐||存款额current accout r|rOI Ao  
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销货帐account sales Y`@:L'j  
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共同计算帐项joint account v]CH L# |  
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未决帐项outstanding account t!MGSB~  
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贷方帐项credit account||creditor account -3 .Sr|t  
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借方帐项debit account||debtor account octBt`\Of  
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应付帐||应付未付帐account payable gkDyWZG B  
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应收帐||应收未收帐account receivable eh=.Q<N  
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新交易||新帐new account LF\4>(C2g  
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未决帐||老帐old account L;d(|7BVv  
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现金帐cash account G:'hT=8  
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流水帐running account r+6=b "  
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暂记帐||未定帐suspense account b4o`eR  
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过期帐||延滞帐overdue account||pastdue account \.m"u14[b  
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杂项帐户sundry account luNEgCq  
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详细帐单||明细表detail account WvV!F?uqZ  
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呆帐bad account ^!  ?wh  
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会计项目title of account i7N|p9O.  
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会计薄||帐薄account-book z=YHRS  
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营业报告书||损益计算表account of budiness||business report ~!bA<q  
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借贷细帐||交验帐account rendered J.%%]-f=&  
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明细帐account stated >fX_zowX  
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与…银行开立一户头to open an account with WoYXXYP/E  
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与…银行建立交易to keep account with 5 5$J%;&  
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继续记帐to keep account .(2Zoa  
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与…有交易to have an account with CAs8=N#H%  
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作成会计帐||有往来帐项to make out an account with c N]e{|  
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清算||清理债务to make up an account dq.'[  
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清洁帐目||与…停止交易to close ones account with u)NmjW  
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结帐to close an account Oo-%;l`&  
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清理未付款to ask an account||to demand an account y,YK Mc  
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结清差额to balance the account with O /S:S  
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清算to settle an account||to liquidate an account||to square an account X{-@3tG<r  
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审查帐目||监查帐目to audit an account AJ%
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检查帐目to examine an account 6`V2-zv$  
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转入A的帐户to charge the amount to As account ~"IjT'W 3  
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以计帐方式付款to pay on account reU*apZ/  
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代理某人||为某人on ones account||on account of one l7p*::(9  
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为自己计算||独立帐目on ones own account |IgH0 zZ  
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由某人收益并负风险on ones account and risk||for ones account and risk W/?\8AE
 
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由某人负担for ones account||for account of one /1!Wet}f  
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按某人指示||列入某人帐户by order and for account of one o`EL)K{  
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列入5月份帐目for May account hM/:zC:  
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编入某中帐项下to pass to the account of||to place to the account of 13lJq:bM  
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寄出清算书to send in an account||to send in render an account mh8{`W&  
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支票薄cheque book ;n"Nv}<C  
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支票陈票人cheque drawer }r)T75_1  
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持票人cheque holder %xH2jf  
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不记名支票cheque to bearer||bearer cheque nJ]oApb/-  
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记名支票||认人支票cheque to order wk'12r6=(-  
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到期支票antedated cheque 0j--X?-  
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未到期支票postdated cheque eMDO;q  
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保付支票certified cheque C(Bh<
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未获兑现支票，退票returned cheque =[7[F)I~O  
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横线支票crossed cheque ,'KS:`m!  
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普通横线general crossing d5hYOhO[  
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特别横线special crossing
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空白支票blank cheque pr;z>|FgA>  
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失效支票，过期支票stale cheque 6G^x%s  
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普通支票open cheque re$xeq\1P?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^uDNArDmj5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gq'}LcV  
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支票换现金||兑现to cash a cheque vq.~8c1  
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清理票款to clear a cheque "L(4 EcO@  
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保证兑现to certify a cheque ~"Kf +eFi  
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填写支票数额to fill up a cheque {Xc^-A[~  
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支票上划线to cross a cheque ~
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开发支票to make out a cheque d-W@/J  
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签发支票，开立支票to draw a cheque||to issue a cheque iEA$`LhO\A  
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透支支票to overdraw a cheque *Y4[YnkPE  
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背书支票to endorse a cheque 86bRfW'  
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请付票款||清付票款to pay a cheque||to honour a cheque 2/T4.[`t  
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支票退票to dishonour a cheque n]15 ~GO.  
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拒付支票to refuse a cheque 4*)a3jI?  
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拒付支票to stop payment of a cheque ja<!_^h=At  
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提示要求付款to present for payment Ojh\H  
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见票即付持票人payable to bearer by:"aDGK.  
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支付指定人payable to order A;06Zrf1  
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已过期||无效out of date||stale bzl-|+!yB  
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请给出票人R/D||refer to drawer -MCDX^>P  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R
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文字与数字不一致words and figures differ ~"Q24I  
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支票 u>K(m))5W3  
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时间已过account closed kT=KxS{  
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更改处应加盖印章alterations require initials .!B>pp(9  
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时间已过effects not cleared GY~Q) Z  
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停止付款payment stopped ^wtr~D|  
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支票毁损cheque mutilated @ uF$m/g  
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汇款||寄钱to remit||to send money 1B5]1&M  
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寄票供取款||支票支付to send a cheque for payment c:@lR/oe"  
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寄款人a remitter oA;> z  
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收款人a remittee W,53|9b@  
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国外汇票foreign Bill Vi5&%/Y  
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国内汇票inland Bill M#5*gWfq9  
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跟单汇票documentary bill /DC\F5 G  
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空头汇票accommodation bill Ev)a
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原始汇票original bill KD*q|?Z  
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改写||换新票据renewed bill %(v<aEQtt  
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即期汇票sight bill||bill on demand uTq)Ets3  
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…days after date||…days after date…日后付款 NW*qw q  
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…months after date||…months after date…月后付款 =#Qm D=  
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见票后…日付款…days after sight||…days sight S^/:O.X)c,  
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见票后…月付款…months after sight||…months sight o@!!I w  
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同组票据set of bills YJ[Jo3M@j0  
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单张汇票sola of exchange||sole of exchange S}T*g
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远期汇票usance bill||bill at usance q&y9(ZvI  
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长期汇票long bill }K%y'D  
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短期汇票short bill z#|#Cq`VG  
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逾期汇票overdue bill .!&S{;Vv?W  
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宽限日期days of grace 1sHaG  
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电汇telegraphic transfer （T.T） e#uk+]  
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邮汇postal order||postal note （Am.）||post office order||money order ]mW)T0_  
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本票promissory note （P/N） pOz
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押汇负责书||押汇保证书letter of hypothecation <f'2dT@6  
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副保||抵押品||付属担保物collateral security .LX8ko  
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担保书trust receipt||letter of indemnity )/:&i<Q:  
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承兑||认付acceptance J
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单张承兑general acceptance \3ZQ:E}5  
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有条件承兑qualified acceptance t!g9,xG<X  
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附条件认付conditional acceptance ~4Gs\U:!Q  
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部分认付partial acceptance   E/MNz}+