[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。   >";I3S-t  
会计报表statement of account 3M5+!H  
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往来帐目account current j. @CB`  
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现在往来帐||存款额current accout sZ-A~X@g  
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销货帐account sales bO)voJ
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共同计算帐项joint account kOu C@~,  
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未决帐项outstanding account \Zpg,KOT  
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贷方帐项credit account||creditor account E< 57d,3l  
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借方帐项debit account||debtor account 5$Q}Zxh  
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应付帐||应付未付帐account payable ~>j5z&:&  
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应收帐||应收未收帐account receivable uR;m<wPH,f  
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新交易||新帐new account Rxl )[\A*  
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未决帐||老帐old account j'2:z#  
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现金帐cash account 3 P)N,  
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流水帐running account UWf@(8  
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暂记帐||未定帐suspense account R&!{3!V  
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过期帐||延滞帐overdue account||pastdue account kuQ+MQHs  
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杂项帐户sundry account :S_3(/} \  
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详细帐单||明细表detail account #rps2nf
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呆帐bad account It@1!_tO2  
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会计项目title of account (Y[q2b  
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会计薄||帐薄account-book HOPi2nf{  
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营业报告书||损益计算表account of budiness||business report {*lRI  
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借贷细帐||交验帐account rendered 0Xe?{!@a  
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明细帐account stated 'xn3g;5  
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与…银行开立一户头to open an account with Xb'U sQ  
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与…银行建立交易to keep account with qe@ctHpn  
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继续记帐to keep account 'UN 'gXny  
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与…有交易to have an account with Ac,Qj`'V  
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作成会计帐||有往来帐项to make out an account with -sqo E*K[8  
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清算||清理债务to make up an account {rE]y C^  
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清洁帐目||与…停止交易to close ones account with c7[+gc5}  
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结帐to close an account q,
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清理未付款to ask an account||to demand an account ` dpm{sn  
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结清差额to balance the account with r:QLO~l/  
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清算to settle an account||to liquidate an account||to square an account PE7D)!d T  
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审查帐目||监查帐目to audit an account P+j5_V{\b  
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检查帐目to examine an account @UG%B7  
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转入A的帐户to charge the amount to As account aVXk8zuL  
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以计帐方式付款to pay on account \dzH G/e  
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代理某人||为某人on ones account||on account of one r`8>@2sW1  
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为自己计算||独立帐目on ones own account N
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由某人收益并负风险on ones account and risk||for ones account and risk |8:IH@K*  
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由某人负担for ones account||for account of one #,4CeD|(D,  
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按某人指示||列入某人帐户by order and for account of one 0M=U>g)  
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列入5月份帐目for May account y`n'>F11  
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编入某中帐项下to pass to the account of||to place to the account of 0<{zW%w  
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寄出清算书to send in an account||to send in render an account e7cqm*Qi  
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支票薄cheque book Y\sSW
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支票陈票人cheque drawer X4D>  

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持票人cheque holder uzA_Zj x  
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不记名支票cheque to bearer||bearer cheque E `D sRR <  
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记名支票||认人支票cheque to order te 0a6  
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到期支票antedated cheque 2[ #7YWs  
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未到期支票postdated cheque $Eo)i  
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保付支票certified cheque ~; emUU  
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未获兑现支票，退票returned cheque aQzu[N  
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横线支票crossed cheque aMxg6\8  
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普通横线general crossing /MErS< 6  
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特别横线special crossing Q :<&<i=I  
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空白支票blank cheque *~t&Ux#hj  
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失效支票，过期支票stale cheque )
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普通支票open cheque d3$*z)12`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount r34q9NFT5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XM9}ax  
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支票换现金||兑现to cash a cheque 9`A}-YA!  
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清理票款to clear a cheque VZ#@7t  
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保证兑现to certify a cheque >uu]
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填写支票数额to fill up a cheque lURL;h  
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支票上划线to cross a cheque ,#NH]T`c1  
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开发支票to make out a cheque 3NLC~CJ  
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签发支票，开立支票to draw a cheque||to issue a cheque /2<1/[#  
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透支支票to overdraw a cheque 12Lc$\3P  
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背书支票to endorse a cheque hC nqe  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque e5"?ol0  
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拒付支票to refuse a cheque iG.qMf.  
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拒付支票to stop payment of a cheque qv+8wJ((  
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提示要求付款to present for payment wG,
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见票即付持票人payable to bearer !,I530eh7  
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支付指定人payable to order .3tyNjsn\  
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已过期||无效out of date||stale _LOV&83O(  
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请给出票人R/D||refer to drawer x c[BQ|P=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I1TzP
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文字与数字不一致words and figures differ k *#fN(_  
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支票 s-z*Lq*  
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时间已过account closed gOE3x^X*{  
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更改处应加盖印章alterations require initials ,J(+%#$UT  
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时间已过effects not cleared |PI]v`[  
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停止付款payment stopped #4iiY6  
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支票毁损cheque mutilated xz#.3|_('  
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汇款||寄钱to remit||to send money nhUL{ER  
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寄票供取款||支票支付to send a cheque for payment e-taBrl;  
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寄款人a remitter % ?4G^f  
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收款人a remittee Ix"hl0Kh  
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国外汇票foreign Bill hKT]M[Pv  
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国内汇票inland Bill +hz^( I7  
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跟单汇票documentary bill Lnk!zj  
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空头汇票accommodation bill #$vef  
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原始汇票original bill H3#xBn>9  
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改写||换新票据renewed bill I82?sQ7  
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即期汇票sight bill||bill on demand ,|: a7b]  
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…days after date||…days after date…日后付款 qM`XF32A$  
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…months after date||…months after date…月后付款 ;%1ob f 89  
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见票后…日付款…days after sight||…days sight /!o(Y8e>x  
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见票后…月付款…months after sight||…months sight )shzJ9G  
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同组票据set of bills :<%q9)aPf`  
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单张汇票sola of exchange||sole of exchange \?,'i/c-  
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远期汇票usance bill||bill at usance r)|X?   
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长期汇票long bill 1#
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短期汇票short bill H/_R!G8\  
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逾期汇票overdue bill lz!F{mR  
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宽限日期days of grace %S8e:kc6  
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电汇telegraphic transfer （T.T） (NUk{MTX  
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邮汇postal order||postal note （Am.）||post office order||money order d"+zDc;  
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本票promissory note （P/N） rE"`q1b#  
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押汇负责书||押汇保证书letter of hypothecation *=L3bBu?  
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副保||抵押品||付属担保物collateral security (veGztt  
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担保书trust receipt||letter of indemnity `rC9i5:  
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承兑||认付acceptance *L8Pj`zR  
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单张承兑general acceptance < vU<:S  
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有条件承兑qualified acceptance !*.mcIQT  
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附条件认付conditional acceptance o=?sMq1<  
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部分认付partial acceptance   !8vHN=)z