[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。   I4A;  
会计报表statement of account ]w5ji  
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往来帐目account current gCjH%=s  
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现在往来帐||存款额current accout 4u7c7K>\Y  
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销货帐account sales &3!i@2d;3f  
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共同计算帐项joint account h[vAU 9f)  
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未决帐项outstanding account _:oMyK'  
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贷方帐项credit account||creditor account Y}eZPG.h  
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借方帐项debit account||debtor account @B}&62T  
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应付帐||应付未付帐account payable ;,[EJR^CI  
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应收帐||应收未收帐account receivable J tn&o"C  
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新交易||新帐new account _rWTw+ L  
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未决帐||老帐old account oW\Q>c7 =  
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现金帐cash account h0ZW,2?l  
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流水帐running account r(`8A:#d  
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暂记帐||未定帐suspense account 8k*k  
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过期帐||延滞帐overdue account||pastdue account _YD<Q@  
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杂项帐户sundry account :W1tIB  
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详细帐单||明细表detail account 3mnLV*aRt  
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呆帐bad account 55)ep  
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会计项目title of account DNTRLIKa  
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会计薄||帐薄account-book 'e
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营业报告书||损益计算表account of budiness||business report -a#AE|`
 

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借贷细帐||交验帐account rendered  IBsO  
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明细帐account stated 0yEyt7 ~@  
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与…银行开立一户头to open an account with (/UMi,Ho  
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与…银行建立交易to keep account with u\\niCNA  
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继续记帐to keep account 'm.XmVZL%  
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与…有交易to have an account with G"R>aw  
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作成会计帐||有往来帐项to make out an account with ##\ZuJ^-  
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清算||清理债务to make up an account |gxB; GG  
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清洁帐目||与…停止交易to close ones account with 0a-:x4  
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结帐to close an account "S} hcAL/  
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清理未付款to ask an account||to demand an account Oe
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结清差额to balance the account with F476"WF  
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清算to settle an account||to liquidate an account||to square an account KFrmH  
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审查帐目||监查帐目to audit an account Sk%|-T(d$  
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检查帐目to examine an account _Dt TG<E  
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转入A的帐户to charge the amount to As account c>k6i?u:X7  
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以计帐方式付款to pay on account yXmp]9$  
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代理某人||为某人on ones account||on account of one T}On:*&  
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为自己计算||独立帐目on ones own account v2g+oKO]  
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由某人收益并负风险on ones account and risk||for ones account and risk *mtv[  
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由某人负担for ones account||for account of one Hn.UJ4V  
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按某人指示||列入某人帐户by order and for account of one ;I'["k%  
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列入5月份帐目for May account i>}z$'X  
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编入某中帐项下to pass to the account of||to place to the account of QI<3N  
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寄出清算书to send in an account||to send in render an account $x*GvI1D  
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支票薄cheque book Ckp=d  
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支票陈票人cheque drawer biD7(AK  
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持票人cheque holder I 3PnyNZ  
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不记名支票cheque to bearer||bearer cheque ua-p^X`w  
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记名支票||认人支票cheque to order ~c"c9s+o  
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到期支票antedated cheque "-sz7}Mb  
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未到期支票postdated cheque Wu(GC]lTG  
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保付支票certified cheque v*pVcBY>  
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未获兑现支票，退票returned cheque  <_~`)t  
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横线支票crossed cheque Y]PZ| G)  
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普通横线general crossing '@FKgy;B)-  
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特别横线special crossing *7ox_
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空白支票blank cheque Q["}U7j  
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失效支票，过期支票stale cheque .3[YOM7h  
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普通支票open cheque KQk;:1
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F~m tE8B:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B=f{`rM)~W  
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支票换现金||兑现to cash a cheque T"$"`A"  
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清理票款to clear a cheque TR#5V@e.m  
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保证兑现to certify a cheque j0Q;OKu  
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填写支票数额to fill up a cheque kWWb<WRW:  
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支票上划线to cross a cheque zITXEorF!J  
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开发支票to make out a cheque es.`:^
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签发支票，开立支票to draw a cheque||to issue a cheque x ha!.&DO  
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透支支票to overdraw a cheque tvP"t{C6,  
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背书支票to endorse a cheque Hf#/o{=~}  
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请付票款||清付票款to pay a cheque||to honour a cheque d"$ \fL  
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支票退票to dishonour a cheque 0LxA+  
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拒付支票to refuse a cheque \ B<(9  
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拒付支票to stop payment of a cheque RoPz?,u  
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提示要求付款to present for payment !<@Zf4 m  
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见票即付持票人payable to bearer v@[MX- ,8  
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支付指定人payable to order P5kka LzG  
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已过期||无效out of date||stale sJ25<2/  

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请给出票人R/D||refer to drawer DM"`If%3j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qVx0VR1:  
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文字与数字不一致words and figures differ 9["yL{IPe  
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支票 rU%\ 8T0f  
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时间已过account closed B/&axm%0  
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更改处应加盖印章alterations require initials ;XRLp:y  
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时间已过effects not cleared
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停止付款payment stopped n'U*8ID  
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支票毁损cheque mutilated }[SWt3qV1  
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汇款||寄钱to remit||to send money Eo!1 WRruF  
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寄票供取款||支票支付to send a cheque for payment j*Ta?'*  
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寄款人a remitter U"v(9m@  
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收款人a remittee xa[<k>r3  
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国外汇票foreign Bill V7G?i\>  
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国内汇票inland Bill W/<]mm~95  
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跟单汇票documentary bill AU)"L_ i}  
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空头汇票accommodation bill Kn SXygT  
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原始汇票original bill hZ Gr/5f  
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改写||换新票据renewed bill j#S>8: G  
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即期汇票sight bill||bill on demand Y5&Jgn.l  
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…days after date||…days after date…日后付款 Vy.A`Hz  
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…months after date||…months after date…月后付款 r5%K2q{  
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见票后…日付款…days after sight||…days sight zDeh#  
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见票后…月付款…months after sight||…months sight ~z#Faed=a  
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同组票据set of bills 9_V'P]@  
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单张汇票sola of exchange||sole of exchange jo{[*]Oa  
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远期汇票usance bill||bill at usance C9`#57Pp  
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长期汇票long bill 0^nnR
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短期汇票short bill ba& \~_4  
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逾期汇票overdue bill 5VdF^.:u  
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宽限日期days of grace ;W,XP#{W  

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电汇telegraphic transfer （T.T） >Pj ?IE6  
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邮汇postal order||postal note （Am.）||post office order||money order .)~IoIW=  
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本票promissory note （P/N） u^T)4~(  
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押汇负责书||押汇保证书letter of hypothecation >utm\!Gac  
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副保||抵押品||付属担保物collateral security ee}&~%  
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担保书trust receipt||letter of indemnity ]` 39E"zY  
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承兑||认付acceptance # vCtH2  
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单张承兑general acceptance 2k}~"!e1  
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有条件承兑qualified acceptance '| (#^jAj  
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附条件认付conditional acceptance ?t<yk(q  
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部分认付partial acceptance   <j CD^