[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。   ,)[u<&  
会计报表statement of account .IE2d%]?  
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往来帐目account current jA?A)YNQb  
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现在往来帐||存款额current accout < -D>^p9  
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销货帐account sales ;`p+Vs8C  
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共同计算帐项joint account )v !GiZ"7  
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未决帐项outstanding account }6*+>?  
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贷方帐项credit account||creditor account ?Z9C}t]  
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借方帐项debit account||debtor account .fY1?$*6c  
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应付帐||应付未付帐account payable +i HZ*  
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应收帐||应收未收帐account receivable Jh`Pq,B:  
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新交易||新帐new account =;Ap+}  
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未决帐||老帐old account ?&A)% 6` ~  
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现金帐cash account 9j<qi\SSI  
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流水帐running account R<(kiD\?]  
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暂记帐||未定帐suspense account <5@VFRjc  
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过期帐||延滞帐overdue account||pastdue account T<XGG_NOl  
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杂项帐户sundry account b^s978qn#  
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详细帐单||明细表detail account n$Nb,/o  
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呆帐bad account [7Fx#o=da  
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会计项目title of account 2><=U7~  
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会计薄||帐薄account-book ^ lvYj E  
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营业报告书||损益计算表account of budiness||business report 7l%]O}!d)  
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借贷细帐||交验帐account rendered 78~;j1^6u  
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明细帐account stated FH 3^@@Y%  
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与…银行开立一户头to open an account with 6[x6:{^J  
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与…银行建立交易to keep account with 1ze\ U>  
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继续记帐to keep account e0Jz|?d=  
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与…有交易to have an account with UG !+&ii|  
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作成会计帐||有往来帐项to make out an account with fW3awR{  

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清算||清理债务to make up an account c0U=Hj@@  
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清洁帐目||与…停止交易to close ones account with ^yFtL( x,  
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结帐to close an account *
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清理未付款to ask an account||to demand an account *Dhy a g  
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结清差额to balance the account with pNNvg,hS8  
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清算to settle an account||to liquidate an account||to square an account 78UE?) X"  
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审查帐目||监查帐目to audit an account i"R
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检查帐目to examine an account lL;SP&  
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转入A的帐户to charge the amount to As account vp4NH]fJ  
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以计帐方式付款to pay on account yKB&][)&  
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代理某人||为某人on ones account||on account of one L/KiE+Y  
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为自己计算||独立帐目on ones own account <,+nS%a  
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由某人收益并负风险on ones account and risk||for ones account and risk LK:Jkjp^  
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由某人负担for ones account||for account of one ZwOX ,D  
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按某人指示||列入某人帐户by order and for account of one %4
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列入5月份帐目for May account wCgi@\  
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编入某中帐项下to pass to the account of||to place to the account of ) >;V72  
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寄出清算书to send in an account||to send in render an account @0 #JY
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支票薄cheque book 7m4*dBTr  
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支票陈票人cheque drawer ]sZ! -q'8  
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持票人cheque holder 2rx z<ck(  
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不记名支票cheque to bearer||bearer cheque |8?DQhd}  
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记名支票||认人支票cheque to order I 8f='  
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到期支票antedated cheque [\e/xY(4  
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未到期支票postdated cheque &%`WXe-`R  
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保付支票certified cheque K3k{q90   
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未获兑现支票，退票returned cheque x~Dj2 F]  
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横线支票crossed cheque nS](d2  

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普通横线general crossing 6{quO#!  
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空白支票blank cheque L5'?.9]  
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失效支票，过期支票stale cheque A"z9t#dv@  
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普通支票open cheque [r!f&R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H~^)^6)^T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q'qX`K+@`  
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支票换现金||兑现to cash a cheque L^r & .N\  
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清理票款to clear a cheque #wo *2(  
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保证兑现to certify a cheque =~k c7f{  
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填写支票数额to fill up a cheque |JP19KFx'B  
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支票上划线to cross a cheque XbqMWQN*  
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开发支票to make out a cheque Xl$,f`f~  
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签发支票，开立支票to draw a cheque||to issue a cheque : nQlS  
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透支支票to overdraw a cheque _$ivN!k  
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背书支票to endorse a cheque nuXL{tg6  
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请付票款||清付票款to pay a cheque||to honour a cheque dF\#:[B  
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支票退票to dishonour a cheque @Fb1D"!  
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拒付支票to refuse a cheque [/CGV8+  
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拒付支票to stop payment of a cheque N-\N\uN
 
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提示要求付款to present for payment N2v/<  
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见票即付持票人payable to bearer |oi+|r  
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支付指定人payable to order X.eOw>.
 
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已过期||无效out of date||stale 1f`De`zXzr  
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请给出票人R/D||refer to drawer 7 $'AH:K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j_~KD}  
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文字与数字不一致words and figures differ J~m$7T3Af  
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支票 rH 3U;K!  
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时间已过account closed LwC?t3n
 
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时间已过effects not cleared 16iTE-J_  
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停止付款payment stopped U%h.l  
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支票毁损cheque mutilated '12m4quO  
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汇款||寄钱to remit||to send money ~c EN=(Z~r  
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寄票供取款||支票支付to send a cheque for payment b] 5dBZ(  
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寄款人a remitter F'uqL+jVO  
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收款人a remittee +L09^I  
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国外汇票foreign Bill ]-wyZ +a  
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国内汇票inland Bill g0 Q,]\~  
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跟单汇票documentary bill u&*[  
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空头汇票accommodation bill MgiW9@_(  
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原始汇票original bill D&fOZVuqZ  
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改写||换新票据renewed bill LDegJer-v  
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即期汇票sight bill||bill on demand s58dHnj5+  
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…days after date||…days after date…日后付款 mBL?2~M  
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…months after date||…months after date…月后付款 [m! P(o  
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见票后…日付款…days after sight||…days sight (<.\v@7HC  
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见票后…月付款…months after sight||…months sight ;pL!cG@  
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同组票据set of bills 07=I&Pum  
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单张汇票sola of exchange||sole of exchange p/eaO{6 6  
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远期汇票usance bill||bill at usance u-jV@Tz  
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长期汇票long bill ]>Dbta.27  
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短期汇票short bill !Mgo~h"]#  
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逾期汇票overdue bill \)6AzCq  
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宽限日期days of grace W!"QtEJ,  
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电汇telegraphic transfer （T.T） CY.92I@S  
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邮汇postal order||postal note （Am.）||post office order||money order MSBrI3MqQ  
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本票promissory note （P/N） raSga'uT;  
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押汇负责书||押汇保证书letter of hypothecation m<k6oev$  
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副保||抵押品||付属担保物collateral security x![.C,O  
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担保书trust receipt||letter of indemnity ] >w@@A  
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承兑||认付acceptance 2
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单张承兑general acceptance An`*![  
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有条件承兑qualified acceptance ^A=tk!C  
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附条件认付conditional acceptance !J!&JQ|  
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部分认付partial acceptance   =O8>[u;