[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。   OQlG+|  
会计报表statement of account Q^eJ4{Ya:  
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往来帐目account current `?s.\Dh  
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现在往来帐||存款额current accout ]]iO- }  
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销货帐account sales j 033%p+Xc  
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共同计算帐项joint account "/x_>ui1F  
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未决帐项outstanding account k{Lv37H  
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贷方帐项credit account||creditor account 2z2`  
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借方帐项debit account||debtor account z%"Ai)W/{  
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应付帐||应付未付帐account payable ,jh~;, w2  
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应收帐||应收未收帐account receivable Pern*x9$  
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新交易||新帐new account !*a[jhx  
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未决帐||老帐old account .H;B=nd*  
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现金帐cash account oX|?:MS:  
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流水帐running account fi=?n{e'  
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暂记帐||未定帐suspense account V*qY"[  
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过期帐||延滞帐overdue account||pastdue account n6cq\@~A  
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杂项帐户sundry account /.Z aE+  
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详细帐单||明细表detail account ,>S+-
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呆帐bad account ;IhPvff  
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会计项目title of account 5mIXyg 0:  
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会计薄||帐薄account-book uN(b.5y  
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营业报告书||损益计算表account of budiness||business report m+7`\|`jQ  
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借贷细帐||交验帐account rendered qOgtGN}k  
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明细帐account stated v,*Q]r0m  
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与…银行开立一户头to open an account with Vku#;:yUb^  
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与…银行建立交易to keep account with 8.-S$^hj~6  
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继续记帐to keep account +i4P,Lp  
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与…有交易to have an account with Ri[S<GOMii  
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作成会计帐||有往来帐项to make out an account with )*Vj3Jx  
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清算||清理债务to make up an account hi0XVC95  
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清洁帐目||与…停止交易to close ones account with ~R'BU=!;F  
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结帐to close an account xl|ghjn  
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清理未付款to ask an account||to demand an account "2%y~jrDN  
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结清差额to balance the account with *&h6*zP?  
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清算to settle an account||to liquidate an account||to square an account j/~VP2R`  
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审查帐目||监查帐目to audit an account #dHr&1 (  
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检查帐目to examine an account >-UD]?>  
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转入A的帐户to charge the amount to As account 7qW.h>%WE  
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以计帐方式付款to pay on account (qNco8QKu3  
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代理某人||为某人on ones account||on account of one V;M3z9xd  
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为自己计算||独立帐目on ones own account 71K\.[ =-  
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由某人收益并负风险on ones account and risk||for ones account and risk 43UJ#r F  
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由某人负担for ones account||for account of one =g{_^^n  
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按某人指示||列入某人帐户by order and for account of one BsoFQw4$9  
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列入5月份帐目for May account Vvxc8v:  
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编入某中帐项下to pass to the account of||to place to the account of h$#4ebp  
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寄出清算书to send in an account||to send in render an account 6/p
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支票薄cheque book "6|'&6&  
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支票陈票人cheque drawer LaAgoarN  
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持票人cheque holder $=;bccIob  
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不记名支票cheque to bearer||bearer cheque m%BMd  
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记名支票||认人支票cheque to order YV2pERl  
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到期支票antedated cheque <+mO$0h"r  
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未到期支票postdated cheque Vt$ $ceu  
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保付支票certified cheque
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未获兑现支票，退票returned cheque c+\Gd}IJq  
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横线支票crossed cheque .,iw2:  
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普通横线general crossing Qg8eq_m(  
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特别横线special crossing Ug[F3J|Mu  
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空白支票blank cheque s*A|9uf5  
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失效支票，过期支票stale cheque #7E&16Fk  
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普通支票open cheque ~NJLS-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount DW;.R< 8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <MDFfnj  
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支票换现金||兑现to cash a cheque =?QQb>  
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清理票款to clear a cheque U*#E aL  
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保证兑现to certify a cheque ), x3tTR  
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填写支票数额to fill up a cheque MZ#2WP)F  
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支票上划线to cross a cheque ;jfXU_K  
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开发支票to make out a cheque zj0pP{y
 
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签发支票，开立支票to draw a cheque||to issue a cheque dXSb%ho  
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透支支票to overdraw a cheque eFI
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背书支票to endorse a cheque =(uy':Dbn*  
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请付票款||清付票款to pay a cheque||to honour a cheque i}12mjF  
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支票退票to dishonour a cheque *`/@[S2,cu  
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拒付支票to refuse a cheque s%re>)=|  
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拒付支票to stop payment of a cheque I>\?t4t  
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提示要求付款to present for payment J;9QDrl`  
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见票即付持票人payable to bearer J:!Gf^/)  
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支付指定人payable to order LPgI"6cP  
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已过期||无效out of date||stale  8x
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请给出票人R/D||refer to drawer L*Cf&c`8r
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -C ]a2  
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文字与数字不一致words and figures differ
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支票 vG}oo  
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时间已过account closed |ZzBCL8q  
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时间已过effects not cleared p+?WhxG)  
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停止付款payment stopped M*uG`Eo&  
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支票毁损cheque mutilated 'kK%sE   
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汇款||寄钱to remit||to send money ';F][x5j  
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寄票供取款||支票支付to send a cheque for payment (v}:  
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寄款人a remitter mws.)  
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收款人a remittee 4N&}hOM'S  
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国外汇票foreign Bill 5c8x: e@  
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国内汇票inland Bill 2hP8ZfvIR  
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跟单汇票documentary bill {{\HU0g>&  
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空头汇票accommodation bill mr? ii  
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原始汇票original bill ix;8S=eP~{  
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改写||换新票据renewed bill }: e9\r)  
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即期汇票sight bill||bill on demand uHYI :(O  
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…days after date||…days after date…日后付款 Qw:j2g2H7  
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…months after date||…months after date…月后付款 G`jhzG  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight y06
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同组票据set of bills )'JSu=E
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单张汇票sola of exchange||sole of exchange 8'y|cF%U  
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远期汇票usance bill||bill at usance ;1KhUf;&F  
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长期汇票long bill Xp'KQ1w)  
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短期汇票short bill HwHI$IB  
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逾期汇票overdue bill SNQ+ XtoO  
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宽限日期days of grace IAfYlS#<yD  
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电汇telegraphic transfer （T.T） "783F:mPh  
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邮汇postal order||postal note （Am.）||post office order||money order $z<CkMP!U7  
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本票promissory note （P/N） !o`al` q'  
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押汇负责书||押汇保证书letter of hypothecation H:|y u  
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副保||抵押品||付属担保物collateral security (vY1 0W{  
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担保书trust receipt||letter of indemnity 7B'0(70  
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承兑||认付acceptance ~sM334sQ  
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单张承兑general acceptance v'|Dj^3[  
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有条件承兑qualified acceptance vZ*593C8  
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附条件认付conditional acceptance OrzDr  
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部分认付partial acceptance   oqG 0 @@