[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。   yNQ 9~P2  
会计报表statement of account {XYf"ONi  
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往来帐目account current to 3i!b  
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现在往来帐||存款额current accout Eb9M;u  
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销货帐account sales 
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共同计算帐项joint account ?)5M3lV3k  
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未决帐项outstanding account QfM*K.7Sl  
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贷方帐项credit account||creditor account <`m.Vbvm"  
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借方帐项debit account||debtor account mwTn}h3N  
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应付帐||应付未付帐account payable am05>c9  
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应收帐||应收未收帐account receivable P-`^I`r  
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新交易||新帐new account 5tl}rmI`  
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未决帐||老帐old account 90aPIs-  
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现金帐cash account ?3z+|;t6C  
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流水帐running account  v|,Hd  
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暂记帐||未定帐suspense account X)f"`$  
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过期帐||延滞帐overdue account||pastdue account fp![Pbms.  
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杂项帐户sundry account #=.h:_9  
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详细帐单||明细表detail account eu:_V+  
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呆帐bad account 99:L#0!.W  
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会计项目title of account Hf-F-~E  
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会计薄||帐薄account-book &^7)yS+C  
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营业报告书||损益计算表account of budiness||business report 5nn*)vK {  
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借贷细帐||交验帐account rendered an2Tc*=~l(  
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明细帐account stated G9[-|[j^N  
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与…银行开立一户头to open an account with mN*P2*  
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与…银行建立交易to keep account with >`uSNY"tO  
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继续记帐to keep account xVyUUzXs  
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与…有交易to have an account with D=>^m=?0  
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作成会计帐||有往来帐项to make out an account with kI'A` /Bl  
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清算||清理债务to make up an account 9%qMZP0]  
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清洁帐目||与…停止交易to close ones account with JY
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结帐to close an account N0[I2'^.  
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清理未付款to ask an account||to demand an account m[j3s=Gr  
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结清差额to balance the account with B?yt%f1  
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清算to settle an account||to liquidate an account||to square an account 1>VS/H`  
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审查帐目||监查帐目to audit an account Sp,Q,Q4  
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检查帐目to examine an account FraW6T}_  
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转入A的帐户to charge the amount to As account YB~t|m65  
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以计帐方式付款to pay on account u7&'3ef  
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代理某人||为某人on ones account||on account of one kdh9ftm*\  
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为自己计算||独立帐目on ones own account `uZv9I"  
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由某人收益并负风险on ones account and risk||for ones account and risk C!{AnWf  
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由某人负担for ones account||for account of one >2CusT2  
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按某人指示||列入某人帐户by order and for account of one L\m!8o4  
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列入5月份帐目for May account ?QSx
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编入某中帐项下to pass to the account of||to place to the account of (#B^Hyz!  
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寄出清算书to send in an account||to send in render an account [Ba2b: l6v  
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支票薄cheque book }kCn@  
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支票陈票人cheque drawer 6<s(e_5f  
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持票人cheque holder "VDk1YX_&l  
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不记名支票cheque to bearer||bearer cheque <+\k&W&Y|y  
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记名支票||认人支票cheque to order P(pd0,%i;a  
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到期支票antedated cheque ,Um5S6 Z  

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未到期支票postdated cheque NokXE  
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保付支票certified cheque #)_J)/h  
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未获兑现支票，退票returned cheque 7szls71/=  
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横线支票crossed cheque 7o;x
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普通横线general crossing ra]!4Kd'  
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特别横线special crossing T(Y}V[0+  
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空白支票blank cheque LIr(mB"Y0  
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失效支票，过期支票stale cheque \4OK!6LkI  
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普通支票open cheque %z1{Kus  
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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
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %h0D)6j  
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支票换现金||兑现to cash a cheque .SG0}8gW  
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清理票款to clear a cheque {n\6BT
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保证兑现to certify a cheque Dft4isyt^  
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填写支票数额to fill up a cheque p[u4,  
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支票上划线to cross a cheque INOH{`}Ew  
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开发支票to make out a cheque 3#9uEDdE  
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签发支票，开立支票to draw a cheque||to issue a cheque W
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透支支票to overdraw a cheque _1P`]+K\D$  
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背书支票to endorse a cheque #J\s%60pt  
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请付票款||清付票款to pay a cheque||to honour a cheque 5:$Xtq  
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支票退票to dishonour a cheque OMvT;Vgg  
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拒付支票to refuse a cheque YIO.yN"0  
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拒付支票to stop payment of a cheque ?T <rt  
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提示要求付款to present for payment p.5e: i^LJ  
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见票即付持票人payable to bearer  jC4O`  
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支付指定人payable to order qEZ!2R^`G  
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已过期||无效out of date||stale &y\igX1  
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请给出票人R/D||refer to drawer Zt_r9xs>  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F)7j@h^
 
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文字与数字不一致words and figures differ :]-$dEu&  
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支票 ) $J7sa  
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时间已过account closed ]VDn'@uM  
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时间已过effects not cleared 7f r>ZY^  
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停止付款payment stopped \%4|t,en  
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支票毁损cheque mutilated N%u  
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汇款||寄钱to remit||to send money #Cx%OIi[f  
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寄票供取款||支票支付to send a cheque for payment R[Nbtbv9Q  
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寄款人a remitter R{`gR" *  
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收款人a remittee & g$rrpTzv  
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国外汇票foreign Bill j%WY ,2P  
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国内汇票inland Bill $P;UoqG<&  
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跟单汇票documentary bill !t%Q{`p  
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空头汇票accommodation bill 2`E!|X  
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原始汇票original bill _Fxe|"<^  
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改写||换新票据renewed bill :G0+;[?N  
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即期汇票sight bill||bill on demand L20rv:W$h  
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…days after date||…days after date…日后付款 sjb-Me?  
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…months after date||…months after date…月后付款 G:DSWW}  
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见票后…日付款…days after sight||…days sight RQ|?Ce",  
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见票后…月付款…months after sight||…months sight Lrlk*   
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同组票据set of bills ey*,StT5a  
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单张汇票sola of exchange||sole of exchange GRy4cb2  
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远期汇票usance bill||bill at usance m EFWo  
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长期汇票long bill $6Z[|9W^A  
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短期汇票short bill Nl=+.d6Qo  
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逾期汇票overdue bill *6'_5~G  
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宽限日期days of grace ^T=5zqRD  
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电汇telegraphic transfer （T.T） %bN"bxv^  
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邮汇postal order||postal note （Am.）||post office order||money order 7~:>WMv
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本票promissory note （P/N） @i;LZa  
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押汇负责书||押汇保证书letter of hypothecation (Jm(}X]sh[  
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副保||抵押品||付属担保物collateral security x`wZtv\  
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担保书trust receipt||letter of indemnity @:I\\S@bN  
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承兑||认付acceptance !x+MVJ]  
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单张承兑general acceptance %jYQ  
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有条件承兑qualified acceptance *)2x&~T*|  
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附条件认付conditional acceptance UXXqE4x  
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部分认付partial acceptance   vY8WqG]