[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。   O]@s`w  
会计报表statement of account ]c]^( C  
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往来帐目account current KJs`[,;<  
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现在往来帐||存款额current accout c}H}fyu%n  
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销货帐account sales RPjw12Ly  
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共同计算帐项joint account [<d_#(]h'  
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未决帐项outstanding account }?HWUAL\  
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贷方帐项credit account||creditor account &[N_{O|  
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借方帐项debit account||debtor account BA8!NR|  
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应付帐||应付未付帐account payable _94R8?\_V7  
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应收帐||应收未收帐account receivable g[\8s~g,  
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新交易||新帐new account 4H{$zMq8  
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未决帐||老帐old account Xo6zeLHO  
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现金帐cash account 'aS: Azb  
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流水帐running account 2tQ?=V(Di  
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暂记帐||未定帐suspense account qa4j>;  
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过期帐||延滞帐overdue account||pastdue account ^+kymZ  
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杂项帐户sundry account X+/^s)  
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详细帐单||明细表detail account HHOqJb{8S  
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呆帐bad account c<{~j~+  
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会计项目title of account sWi4+PAM0  
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会计薄||帐薄account-book J6@RIia  
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营业报告书||损益计算表account of budiness||business report 29&F _  
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借贷细帐||交验帐account rendered hW\'EJ  
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明细帐account stated bzZ7L-yD  
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与…银行开立一户头to open an account with j#YVv c%  
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与…银行建立交易to keep account with !P6?nS  
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继续记帐to keep account \7e4t  
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与…有交易to have an account with {@PZlQg  
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作成会计帐||有往来帐项to make out an account with |:`)sx3@#  
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清算||清理债务to make up an account =r&i`L{]  
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清洁帐目||与…停止交易to close ones account with ^C}f|{J  
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结帐to close an account J?jxD/9Yb  
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清理未付款to ask an account||to demand an account y
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结清差额to balance the account with .4y44: T  
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清算to settle an account||to liquidate an account||to square an account &0+Ba[Z ^  
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审查帐目||监查帐目to audit an account %xC}#RDf  
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检查帐目to examine an account uY3?(f#  
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转入A的帐户to charge the amount to As account =$_kkVQ$  
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以计帐方式付款to pay on account ?O9|  
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代理某人||为某人on ones account||on account of one `U>]*D68  
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为自己计算||独立帐目on ones own account r6nWrO>y  
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由某人收益并负风险on ones account and risk||for ones account and risk ^j1iCL!  
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由某人负担for ones account||for account of one T5_rPz  
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按某人指示||列入某人帐户by order and for account of one 8(H!iKHe  
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列入5月份帐目for May account Mp@dts/|  
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编入某中帐项下to pass to the account of||to place to the account of n9k-OGJ  
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寄出清算书to send in an account||to send in render an account '.7ER   
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支票薄cheque book ZUl-&P_X  
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支票陈票人cheque drawer 5GURfG3{  
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持票人cheque holder tSVS ogGd  
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不记名支票cheque to bearer||bearer cheque )~ ^`[`  
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记名支票||认人支票cheque to order CxrsP.  
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到期支票antedated cheque oKPG0iM:  
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未到期支票postdated cheque m:cWnG  
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保付支票certified cheque +9 .GNu  
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未获兑现支票，退票returned cheque J$S*QCo  
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横线支票crossed cheque pbGv\SF  
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普通横线general crossing r>t|.=!  
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特别横线special crossing 4Dasj8GsV  
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空白支票blank cheque *nwH1FjH  
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失效支票，过期支票stale cheque +#6f)H(P]  
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普通支票open cheque 0<nW nD,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 ' ?EG+o8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F/"lJ/I  
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支票换现金||兑现to cash a cheque ^j<2s"S  
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清理票款to clear a cheque $^W|@et{ ]  
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保证兑现to certify a cheque TtgsM}Fm  
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填写支票数额to fill up a cheque Q>uJ:[x+  
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支票上划线to cross a cheque \_/dfmlIZ  
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开发支票to make out a cheque 4"Mq]_D  
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签发支票，开立支票to draw a cheque||to issue a cheque 8/-hODoT_  
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透支支票to overdraw a cheque )yS8(F0  
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背书支票to endorse a cheque ]x6r P  
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请付票款||清付票款to pay a cheque||to honour a cheque \Z-Fu=8J8^  
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支票退票to dishonour a cheque BxesoB  
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拒付支票to refuse a cheque ME*A6/h  
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拒付支票to stop payment of a cheque eCG{KCM~_Z  
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提示要求付款to present for payment wM!dz&  
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见票即付持票人payable to bearer Myh?=:1~(c  
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支付指定人payable to order ,vuC0
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已过期||无效out of date||stale ,?w
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请给出票人R/D||refer to drawer z<8VJZd  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T75N0/teS  
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文字与数字不一致words and figures differ 'a"Uw"/p[  
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支票 uFFC.w  
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时间已过account closed w4l]r
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时间已过effects not cleared 8#HQ05q>  
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停止付款payment stopped \!*F:v0g^  
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支票毁损cheque mutilated XnRm9%  
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汇款||寄钱to remit||to send money ] ~}~d(  
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寄票供取款||支票支付to send a cheque for payment qBZ;S3  
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寄款人a remitter /mwDVP<z /  
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收款人a remittee <80M$a g  
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国外汇票foreign Bill T7N\b]?j@Y  
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国内汇票inland Bill Gi&/`vm  
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跟单汇票documentary bill 3w! NTvp  
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空头汇票accommodation bill f?"909&  
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原始汇票original bill LtNspFoLb  
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改写||换新票据renewed bill Q|f)Awe$  
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即期汇票sight bill||bill on demand 6>h"Lsww  
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…days after date||…days after date…日后付款 &]c7<=`K"  
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…months after date||…months after date…月后付款 H)K.2Q  
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见票后…日付款…days after sight||…days sight E,[v%Xw  
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见票后…月付款…months after sight||…months sight H#QPcp@  
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同组票据set of bills lsVg'k/Z!  
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单张汇票sola of exchange||sole of exchange 1["IT.,f.  
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远期汇票usance bill||bill at usance ak(P<OC-  
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长期汇票long bill QB7^8O!<  
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短期汇票short bill lI+KT_|L  
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逾期汇票overdue bill o[nr)  
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宽限日期days of grace 6CzN[R}  
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电汇telegraphic transfer （T.T） L%4Do*V&  
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邮汇postal order||postal note （Am.）||post office order||money order L(3} H,t  
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本票promissory note （P/N） WSV% Oy3V  
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押汇负责书||押汇保证书letter of hypothecation W$u/tRF  
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副保||抵押品||付属担保物collateral security |dk9/xdX  
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担保书trust receipt||letter of indemnity yyuf  
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承兑||认付acceptance OEj%cB!  
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单张承兑general acceptance kI# yW!  
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有条件承兑qualified acceptance gX*i"Y#
 
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附条件认付conditional acceptance ='GY:.N  
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部分认付partial acceptance   $61*Xf+*