[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。   tW'qO:y+  
会计报表statement of account {9y9Kr|(P:  
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往来帐目account current 6,sR avs  
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现在往来帐||存款额current accout pmE1EDPag  
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销货帐account sales K*hf(w9="%  
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共同计算帐项joint account (cbB%  
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未决帐项outstanding account \J#I}-a&j  
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贷方帐项credit account||creditor account / r`Y'rm  
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借方帐项debit account||debtor account y"{UNM|R  
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应付帐||应付未付帐account payable i1kh@s~8UC  
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应收帐||应收未收帐account receivable y2d_b/  
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新交易||新帐new account l%3Q=c  
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未决帐||老帐old account *HfW(C$  
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现金帐cash account /3b ca!O  
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流水帐running account U~QCN[gh  
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暂记帐||未定帐suspense account $T@xnZ  
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过期帐||延滞帐overdue account||pastdue account 5<>R dLo  
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杂项帐户sundry account q=L* 99 S  
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详细帐单||明细表detail account r5$?4t  
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呆帐bad account  z]R!l%`  
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会计项目title of account B7QtB3bn  
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会计薄||帐薄account-book dJ" xW;"  
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借贷细帐||交验帐account rendered 7&S|y]$~  
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明细帐account stated b5,}w:  
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与…银行开立一户头to open an account with .KMi)1L)  
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与…银行建立交易to keep account with w*R-E4S?2  
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继续记帐to keep account ^XB8A=xi  
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与…有交易to have an account with Xr6 !b:UX  
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作成会计帐||有往来帐项to make out an account with p?NjxQLA  
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清算||清理债务to make up an account a~TZ9yg+HL  
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清洁帐目||与…停止交易to close ones account with 9{#|sABGD  
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结帐to close an account 0-~x[\>>  
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清理未付款to ask an account||to demand an account `5&V}" lB  
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结清差额to balance the account with "kg$s5o  
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清算to settle an account||to liquidate an account||to square an account jch8d(`?d  
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审查帐目||监查帐目to audit an account Y/(-mcR  
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检查帐目to examine an account wKbymmG  
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转入A的帐户to charge the amount to As account c3t8yifQ  
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以计帐方式付款to pay on account ZHasDZ8  
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代理某人||为某人on ones account||on account of one ;BVhkWA  
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为自己计算||独立帐目on ones own account XCriZ|s  
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由某人收益并负风险on ones account and risk||for ones account and risk 3Q)>gh*
 
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由某人负担for ones account||for account of one V/e_:xECC  
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按某人指示||列入某人帐户by order and for account of one i@L2W>{P  
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列入5月份帐目for May account ZRfa!9vl  
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编入某中帐项下to pass to the account of||to place to the account of 7d)' y  
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寄出清算书to send in an account||to send in render an account G- WJlu  
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支票薄cheque book s#ZH.z@J  
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支票陈票人cheque drawer Mk?
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持票人cheque holder ku8c
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不记名支票cheque to bearer||bearer cheque F9r*ZyNlx  
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记名支票||认人支票cheque to order
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到期支票antedated cheque }j*/>m  
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未到期支票postdated cheque [H DO^6U  
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保付支票certified cheque x~tQYK   
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未获兑现支票，退票returned cheque ZY$@_DOB}  
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横线支票crossed cheque )m;qv'=!  
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普通横线general crossing /,$\H  
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特别横线special crossing fhx:EZ:~  
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空白支票blank cheque 8lSn*;S,  
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失效支票，过期支票stale cheque #gJ~ {tA:  
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普通支票open cheque bMOM`At>z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G5y  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L^{;jgd&T9  
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支票换现金||兑现to cash a cheque i)PV{3v$J  
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清理票款to clear a cheque q&d&#3Rh  
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保证兑现to certify a cheque xZ=FH>Y6'  
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填写支票数额to fill up a cheque Q] yT  
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支票上划线to cross a cheque OV("mNh  
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开发支票to make out a cheque K l0t yeT  
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签发支票，开立支票to draw a cheque||to issue a cheque <.=#EV^i  
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透支支票to overdraw a cheque /#qs(! d  
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背书支票to endorse a cheque !V]MLA`  
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请付票款||清付票款to pay a cheque||to honour a cheque m/<F 5R  
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支票退票to dishonour a cheque 5qd_>UHp  
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拒付支票to refuse a cheque 9QH
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拒付支票to stop payment of a cheque b.R!2]T]i^  
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提示要求付款to present for payment <?LfOSdMs^  
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见票即付持票人payable to bearer $hjP}- oUX  
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支付指定人payable to order I*A0?{  
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已过期||无效out of date||stale 3h9Sz8  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (^sh  
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文字与数字不一致words and figures differ Vbg10pV0  
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支票 51I|0ly  
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时间已过account closed [Q4_WKI0T  
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时间已过effects not cleared p6`Pp"J_tr  

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停止付款payment stopped AgIazv1  
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支票毁损cheque mutilated dXmV@ Noo  
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汇款||寄钱to remit||to send money wMGk!N  
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寄票供取款||支票支付to send a cheque for payment !BDUv(  
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寄款人a remitter X 7=f X~s  
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收款人a remittee 0n.S,3|  
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国外汇票foreign Bill $$hv `HE^l  
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国内汇票inland Bill  B$^7h!  
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跟单汇票documentary bill Zk&h:c  
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空头汇票accommodation bill
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原始汇票original bill Tr& }$kird  
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改写||换新票据renewed bill fQ+\;iAU  
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即期汇票sight bill||bill on demand Q6 ?z_0  
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…days after date||…days after date…日后付款 Jq ]:<TQ  
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…months after date||…months after date…月后付款 GX&b;N  
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见票后…日付款…days after sight||…days sight (\a6H2z8l  
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见票后…月付款…months after sight||…months sight !k&Q
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同组票据set of bills Y+~g\z-]c  
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单张汇票sola of exchange||sole of exchange {HOy_Fiih  
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远期汇票usance bill||bill at usance v"^~&q0x  
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长期汇票long bill q2rUbU_A(  
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短期汇票short bill ,)!u)wz  
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逾期汇票overdue bill e`>{$t  
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宽限日期days of grace J?UQJ&!@O  
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电汇telegraphic transfer （T.T） G rmzkNlN  
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邮汇postal order||postal note （Am.）||post office order||money order ig LMv+{  
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本票promissory note （P/N） @H>@[+S#  
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押汇负责书||押汇保证书letter of hypothecation 5 <wnva  
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副保||抵押品||付属担保物collateral security ] ul$*  
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担保书trust receipt||letter of indemnity ;w|b0V6  
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承兑||认付acceptance ^<e@uNGg  
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单张承兑general acceptance T,xPSN2A*  
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有条件承兑qualified acceptance 9% l%  
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附条件认付conditional acceptance SS`qJZ|w  
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部分认付partial acceptance   &E xYXI