[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。   avt>saR  
会计报表statement of account H@2"ove-uC  
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往来帐目account current bqQO E4;  
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现在往来帐||存款额current accout Q^MXiEO+  
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销货帐account sales Ns!3- Y  
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共同计算帐项joint account *)`kx  

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未决帐项outstanding account XHZ: mLf  
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贷方帐项credit account||creditor account #NN"(I  
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借方帐项debit account||debtor account 9o`7Kc/g  
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应付帐||应付未付帐account payable W%>i$:Qq  
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应收帐||应收未收帐account receivable (zs4#ja2,  
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新交易||新帐new account a/ QtJwIV  
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未决帐||老帐old account e8AjO$49  
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现金帐cash account lh\ICN\O  
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流水帐running account ([,vX"4  
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暂记帐||未定帐suspense account n+{HNr  
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过期帐||延滞帐overdue account||pastdue account {W5ydHXy  
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杂项帐户sundry account 0'?V|V=v  
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详细帐单||明细表detail account ]y3pE}R  
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呆帐bad account GWF /[%  
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会计项目title of account 
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会计薄||帐薄account-book weNzYMf%  
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营业报告书||损益计算表account of budiness||business report P
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借贷细帐||交验帐account rendered V,V*30K5  
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明细帐account stated "r u]?{v  
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与…银行开立一户头to open an account with v @:~mwy  
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与…银行建立交易to keep account with z9[[C^C  
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继续记帐to keep account / /'Tck  
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与…有交易to have an account with WvujcmOf  
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作成会计帐||有往来帐项to make out an account with *l{yW"Su  
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清算||清理债务to make up an account []|;qHhC~(  
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清洁帐目||与…停止交易to close ones account with XAPYpBgm  
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结帐to close an account <\" .L  
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清理未付款to ask an account||to demand an account dt_e  
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结清差额to balance the account with YD\]{,F|  
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清算to settle an account||to liquidate an account||to square an account  QV qK  
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审查帐目||监查帐目to audit an account <*|?x86~  
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检查帐目to examine an account @*MC/fe  
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转入A的帐户to charge the amount to As account WKmbNvN^  
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以计帐方式付款to pay on account 4v'A\~ZU  
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代理某人||为某人on ones account||on account of one i)ASsYG!  
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为自己计算||独立帐目on ones own account nkDy!"K  
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由某人收益并负风险on ones account and risk||for ones account and risk ?!VIS>C(  
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由某人负担for ones account||for account of one \5)htL1F  
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按某人指示||列入某人帐户by order and for account of one S8,Z;y  
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列入5月份帐目for May account sZ<9A Xk-E  
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编入某中帐项下to pass to the account of||to place to the account of RW$:9~  
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寄出清算书to send in an account||to send in render an account L I>(RMv  
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支票薄cheque book
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支票陈票人cheque drawer :!a2]-D}  
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持票人cheque holder "1`Oh<={b  
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不记名支票cheque to bearer||bearer cheque :'F}Dy  
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记名支票||认人支票cheque to order mI*[>#q>  
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到期支票antedated cheque -<v~snq'  
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未到期支票postdated cheque )*;zW!H  
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保付支票certified cheque Dy pFl M*  
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未获兑现支票，退票returned cheque X|0R=n]  
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横线支票crossed cheque 'XY`(3q  
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普通横线general crossing M X4]Vpv  
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空白支票blank cheque b'6-dU%  
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失效支票，过期支票stale cheque "D?z  
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普通支票open cheque ynA|}X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \:'%9 x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >A@Y$.  
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支票换现金||兑现to cash a cheque QWMdn  
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清理票款to clear a cheque f>aRkTHf  
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保证兑现to certify a cheque Duc#$YfGm  
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填写支票数额to fill up a cheque gUeuUj  
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支票上划线to cross a cheque #!)n {
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开发支票to make out a cheque C-iK$/U  
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签发支票，开立支票to draw a cheque||to issue a cheque d6 W SL;$  

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透支支票to overdraw a cheque `X3^fg  
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背书支票to endorse a cheque .ny fYa+  
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请付票款||清付票款to pay a cheque||to honour a cheque P3oI2\)*i  
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支票退票to dishonour a cheque );FJx~b  
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拒付支票to refuse a cheque v'e[GB0  
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拒付支票to stop payment of a cheque \|K;-pL  
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提示要求付款to present for payment P LueVz  
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见票即付持票人payable to bearer 4n4?4BEn  
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支付指定人payable to order 6,9o>zT%H  
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已过期||无效out of date||stale `P9XqWr  
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请给出票人R/D||refer to drawer >$ e9igwe  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NM06QzE  
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文字与数字不一致words and figures differ !U5Wr+83  
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支票 a|?4)
 
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时间已过effects not cleared EcCFbqS4W  
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停止付款payment stopped v_nj$1dY6  
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支票毁损cheque mutilated 2^l[(N  
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汇款||寄钱to remit||to send money dtcIC0:[  
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寄票供取款||支票支付to send a cheque for payment b%S62(qP  
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寄款人a remitter !ki.t  
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收款人a remittee &Ky_v^  
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国外汇票foreign Bill |H!9f ZO  
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国内汇票inland Bill .({smN,B
  
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跟单汇票documentary bill }ga@/>Sl&  
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空头汇票accommodation bill w-0mzk"  
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原始汇票original bill 6}KZp~s  
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改写||换新票据renewed bill jr3ti>,xV  
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即期汇票sight bill||bill on demand MXyaE~LK  
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…days after date||…days after date…日后付款 2~t[RY  
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…months after date||…months after date…月后付款 nO)X!dp}J  
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见票后…日付款…days after sight||…days sight gy;+_'.j  
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见票后…月付款…months after sight||…months sight V$uk6#  
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同组票据set of bills CQpC
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单张汇票sola of exchange||sole of exchange N72Yq)(  
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远期汇票usance bill||bill at usance ~M(5Ho  
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长期汇票long bill X 7 g3  
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短期汇票short bill Z'k|u4ZC  
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逾期汇票overdue bill aBz szp]l+  
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宽限日期days of grace @EoZI ~  
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电汇telegraphic transfer （T.T） Zx$ol;Yd  
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邮汇postal order||postal note （Am.）||post office order||money order |G/7_+J6  
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本票promissory note （P/N） SAY f'[|w  
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押汇负责书||押汇保证书letter of hypothecation ]p!Gt,rYq  
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副保||抵押品||付属担保物collateral security 7_# 1Ec|;  
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担保书trust receipt||letter of indemnity DKmZ  
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承兑||认付acceptance a83g\c5   
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单张承兑general acceptance &5t :H 8b  
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有条件承兑qualified acceptance T$=4O9G  
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附条件认付conditional acceptance A*tKF&U5  
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部分认付partial acceptance   UMN*]_'+;b