[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。   f"\G"2C  
会计报表statement of account (C dx7v2Nh  
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往来帐目account current "CI#2tnL7  
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现在往来帐||存款额current accout b_+dNoB  
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销货帐account sales +Wrj%}+  
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共同计算帐项joint account 3WZdP[o!  
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未决帐项outstanding account }S
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贷方帐项credit account||creditor account s ~c_9,JK  
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借方帐项debit account||debtor account Gw%P5 r}Y  
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应付帐||应付未付帐account payable Qk2^p^ T6  
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应收帐||应收未收帐account receivable nW#UBtZ  
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新交易||新帐new account .hO) R.  
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未决帐||老帐old account >#~!03  
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现金帐cash account r: Ij\YQ  
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流水帐running account $d\]s]}`  
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暂记帐||未定帐suspense account BOqu$f+  
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过期帐||延滞帐overdue account||pastdue account m+&)eQ:  
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杂项帐户sundry account qkHdr
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详细帐单||明细表detail account qRk<1.  
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呆帐bad account 6ooCg>9/Z  
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会计项目title of account Q:rQ;/b0/  
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会计薄||帐薄account-book i"4&UJ
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered xMOq/")  
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明细帐account stated coG_bX?e  
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与…银行开立一户头to open an account with IXA3G7$)  
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与…银行建立交易to keep account with D=>[~u3H  
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继续记帐to keep account }I )%Gw  
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与…有交易to have an account with mBtXa|PJ  
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作成会计帐||有往来帐项to make out an account with iYPlgt/Y!  
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清算||清理债务to make up an account a7~%( L@r  
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清洁帐目||与…停止交易to close ones account with 3<"!h1x5  
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结帐to close an account 8hZYZ /T  
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清理未付款to ask an account||to demand an account 9!>Ks8'.d  
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结清差额to balance the account with '<R::M,  
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清算to settle an account||to liquidate an account||to square an account 7.W$6U5  
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审查帐目||监查帐目to audit an account x^XP<R{D  
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检查帐目to examine an account \&,{N_G#L.  
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转入A的帐户to charge the amount to As account C9VtRq  
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以计帐方式付款to pay on account IA3m.Vxj ^  
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代理某人||为某人on ones account||on account of one GS@Zc2JPF  
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为自己计算||独立帐目on ones own account ph~d%/^jI  
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由某人收益并负风险on ones account and risk||for ones account and risk T/nG\WZbZn  
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由某人负担for ones account||for account of one l\"wdS}  
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按某人指示||列入某人帐户by order and for account of one tpj6AMO/`d  
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列入5月份帐目for May account ,: Z7P@  
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编入某中帐项下to pass to the account of||to place to the account of Z1N=tL  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book #'fQx`LV  
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支票陈票人cheque drawer \o<&s{6L  

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持票人cheque holder !D~\uW1b  
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不记名支票cheque to bearer||bearer cheque J5L[)Gd)D  
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记名支票||认人支票cheque to order ur JR[$p  
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到期支票antedated cheque &]jCoBj+_  
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未到期支票postdated cheque ds:&{~7L<T  
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保付支票certified cheque i/aj;t
  
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未获兑现支票，退票returned cheque 2|D<0d#W  
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横线支票crossed cheque .Dt.7G  
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普通横线general crossing Z1sRLkR^  
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特别横线special crossing F:'>zB]-}  
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空白支票blank cheque (F'?c1  
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失效支票，过期支票stale cheque 31{)~8  
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普通支票open cheque D~r{(u~Ya  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e|Mw9DIW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w02t9vz  
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支票换现金||兑现to cash a cheque 6d%)MEM  
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清理票款to clear a cheque apd"p{  
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保证兑现to certify a cheque f<l.%B  
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填写支票数额to fill up a cheque .tt=\R  
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支票上划线to cross a cheque UVaz,bXla  
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开发支票to make out a cheque jWJ/gv~ $  
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签发支票，开立支票to draw a cheque||to issue a cheque )kK" 1\m  
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透支支票to overdraw a cheque 8,YxCm ie  
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背书支票to endorse a cheque MD=VR(P?eq  
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请付票款||清付票款to pay a cheque||to honour a cheque $,#,yl ol  
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支票退票to dishonour a cheque 9Qhk~^ngg  
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拒付支票to refuse a cheque SWM6+i p  
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拒付支票to stop payment of a cheque W(&9S[2  
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提示要求付款to present for payment DC8,ns]!y  
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见票即付持票人payable to bearer d*TpHLm  
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支付指定人payable to order %Lwd1'C%  
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已过期||无效out of date||stale Z,bvD'u  
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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 $S0eERga  
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文字与数字不一致words and figures differ r`T(xJ!)  
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支票 P"WnU'+  
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时间已过account closed Ghgo"-,#  
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更改处应加盖印章alterations require initials De*Z UN|<  
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停止付款payment stopped `[;b#.  
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支票毁损cheque mutilated Zbp ByRyN  
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汇款||寄钱to remit||to send money $3!j1  
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寄票供取款||支票支付to send a cheque for payment O]n"aAu@  
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寄款人a remitter )CzWq}:  
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收款人a remittee |Mp_qg?g  
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国外汇票foreign Bill ^ZFbp@#U  
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国内汇票inland Bill :XMw="u=  
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跟单汇票documentary bill 'f<0&Ci8  
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空头汇票accommodation bill )}?'1ciHI  
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原始汇票original bill *&B*/HAN  
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改写||换新票据renewed bill ~fs{Ff'  
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即期汇票sight bill||bill on demand TD,W*(b  
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…days after date||…days after date…日后付款 q:-8 W[_
 
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…months after date||…months after date…月后付款 -<}_K,Ky`  
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见票后…日付款…days after sight||…days sight lcvWx%/o@  
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见票后…月付款…months after sight||…months sight br<,?  
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同组票据set of bills bR49(K$~  
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单张汇票sola of exchange||sole of exchange s9qr;}U.`  
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远期汇票usance bill||bill at usance r_I7Gd  
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长期汇票long bill v%=G~kF}[  
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短期汇票short bill D>~z{H
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逾期汇票overdue bill G*mk 19Z  
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宽限日期days of grace 6N:fq  
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电汇telegraphic transfer （T.T） 2ME3=C  
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邮汇postal order||postal note （Am.）||post office order||money order Q~#udEajI  
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本票promissory note （P/N） ; GRSe  
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押汇负责书||押汇保证书letter of hypothecation n87B[R  
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副保||抵押品||付属担保物collateral security ga?.7F  
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担保书trust receipt||letter of indemnity t`o-HWfS.  
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承兑||认付acceptance >93vMk~hU  
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单张承兑general acceptance d0"Hu^]  
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有条件承兑qualified acceptance 
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附条件认付conditional acceptance JQj?+PI  
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部分认付partial acceptance   <kN4@bd;