[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。   L@rcK!s,lD  
会计报表statement of account e_^26^{q  
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往来帐目account current b8H{8{wi|  
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现在往来帐||存款额current accout GWGSd
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销货帐account sales ^ G]J,+  
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共同计算帐项joint account zE*li`@  
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未决帐项outstanding account ]dVGUG8  
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贷方帐项credit account||creditor account P-[-pi@  
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借方帐项debit account||debtor account m<G,[Yc  
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应付帐||应付未付帐account payable y G~?MEh{  
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应收帐||应收未收帐account receivable TvoyZW\?w  
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新交易||新帐new account J`Q>3]wL  
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未决帐||老帐old account wVXS%4|v  
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现金帐cash account ;<Sd~M4f  
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流水帐running account *U-4Sy  
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暂记帐||未定帐suspense account ^#-l q)  
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过期帐||延滞帐overdue account||pastdue account PQt")[
 
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杂项帐户sundry account S}3fr^{.  
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详细帐单||明细表detail account @7c?xQVd$  
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呆帐bad account wm@@$  
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会计项目title of account ]q[D>6_  
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会计薄||帐薄account-book T{^rt3a  
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营业报告书||损益计算表account of budiness||business report \l0[rcEf  
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借贷细帐||交验帐account rendered UDFDJ m$  
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明细帐account stated #X$\&,Yn"  
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与…银行开立一户头to open an account with !BF; >f`  
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与…银行建立交易to keep account with  %;'s4ly  
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继续记帐to keep account
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与…有交易to have an account with _[3D  
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作成会计帐||有往来帐项to make out an account with J@'wf8Ub  
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清算||清理债务to make up an account X_h}J=33Q  
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清洁帐目||与…停止交易to close ones account with Sm|6 %3  
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结帐to close an account `^&OF uee  
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清理未付款to ask an account||to demand an account =,M5KDk`  
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结清差额to balance the account with l_p2Riv  
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清算to settle an account||to liquidate an account||to square an account 4r}51 N\  
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审查帐目||监查帐目to audit an account @VEb{ w[H  
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检查帐目to examine an account 2?Vd5xkt  
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转入A的帐户to charge the amount to As account 5 qA'  
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以计帐方式付款to pay on account 8oGRLYU N  
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代理某人||为某人on ones account||on account of one *un^u-;  
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为自己计算||独立帐目on ones own account (8OsGn  
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由某人收益并负风险on ones account and risk||for ones account and risk \U_@S.  
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由某人负担for ones account||for account of one ,zc(t<|-y  
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按某人指示||列入某人帐户by order and for account of one 5V-I1B&  
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列入5月份帐目for May account 8Fub<UhJ  
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编入某中帐项下to pass to the account of||to place to the account of Sjj6q`  
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寄出清算书to send in an account||to send in render an account 4ppz,L,4  
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支票薄cheque book u&e~1?R  
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支票陈票人cheque drawer |[lKY+26:{  
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持票人cheque holder d'ifLQ\  
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不记名支票cheque to bearer||bearer cheque U!]dEW|G  
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记名支票||认人支票cheque to order =u;MCQ[  
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到期支票antedated cheque t<qiGDJ<d  
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未到期支票postdated cheque .V*^|UXbHi  
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保付支票certified cheque OJxl<Q=z  
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未获兑现支票，退票returned cheque cnLro  
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横线支票crossed cheque qWw=8Bq  
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普通横线general crossing n*$ g]G$  
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特别横线special crossing B1STGL`nK  
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空白支票blank cheque HP=+<]?{G  
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失效支票，过期支票stale cheque *or(1DXP8  
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普通支票open cheque uc=B,3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yLGRi^d#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges j6YO
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支票换现金||兑现to cash a cheque =I4lL] >  
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清理票款to clear a cheque -} +[  
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保证兑现to certify a cheque >usL*b0%  
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填写支票数额to fill up a cheque 3 {V>S,O3]  
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支票上划线to cross a cheque C^){.UGmJ  
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开发支票to make out a cheque Smh,zCc>s  
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签发支票，开立支票to draw a cheque||to issue a cheque :3PH8 TL  
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透支支票to overdraw a cheque +3gp%`c4  
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背书支票to endorse a cheque -L SWmrj  
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请付票款||清付票款to pay a cheque||to honour a cheque ~[ jQ!tz  
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支票退票to dishonour a cheque ^~dWU>  
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拒付支票to refuse a cheque do%&m]#;  
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拒付支票to stop payment of a cheque +TJCLZ..  
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提示要求付款to present for payment /(cPfZZ  
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见票即付持票人payable to bearer s#11FfF`  
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支付指定人payable to order %Zi} MPx  
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已过期||无效out of date||stale >Ry01G]_/h  
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请给出票人R/D||refer to drawer ~Y;*u]^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L,\ Iasv  
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文字与数字不一致words and figures differ hb$Ce'}N  
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支票 h{Y",7]!  
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时间已过account closed .A
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时间已过effects not cleared [n@] r2g)3  
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停止付款payment stopped y[;>#j$  
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支票毁损cheque mutilated Nn6%9PX_)  
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汇款||寄钱to remit||to send money YK_7ip.a[  
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寄票供取款||支票支付to send a cheque for payment pa+hL,w{6  
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寄款人a remitter P \I|,  
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收款人a remittee u8^lB7!e/  

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国外汇票foreign Bill y =@N|f!  
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国内汇票inland Bill )oZ dj`  
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跟单汇票documentary bill nN;u,}e  
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空头汇票accommodation bill :Tc^y %b0  
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原始汇票original bill \v{=gK   
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改写||换新票据renewed bill n%-0V>  

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即期汇票sight bill||bill on demand ToQ"Iy?  
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…days after date||…days after date…日后付款 Al'3?  
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…months after date||…months after date…月后付款 d3Rw!slIq  
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见票后…日付款…days after sight||…days sight SaCh 7 ^  
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见票后…月付款…months after sight||…months sight $N\Ja*g  
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同组票据set of bills &R siVBA  
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单张汇票sola of exchange||sole of exchange a>)f=uS  
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远期汇票usance bill||bill at usance 8] ikygt"  
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长期汇票long bill 6r_)sHf  
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短期汇票short bill vFsLY  
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逾期汇票overdue bill pNIf=lA  
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宽限日期days of grace BB'OCN  
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电汇telegraphic transfer （T.T） "nWw;-V}}  
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邮汇postal order||postal note （Am.）||post office order||money order wT\49DT"7  
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本票promissory note （P/N） r4f~z$QK  
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押汇负责书||押汇保证书letter of hypothecation ,1##p77.  
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副保||抵押品||付属担保物collateral security $pudoAO  
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担保书trust receipt||letter of indemnity Y5d\d\e/  
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承兑||认付acceptance pO.2<  
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单张承兑general acceptance 'XBFv9&  
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有条件承兑qualified acceptance .K<Q&  
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附条件认付conditional acceptance {&T_sw@[  
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部分认付partial acceptance   }I6vqG