[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。   !0<,@v"  
会计报表statement of account &s>Jb?_5Mx  
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往来帐目account current Q\sK"~@3  
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现在往来帐||存款额current accout qwAT>4  
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销货帐account sales w7 &A0M  
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共同计算帐项joint account {R{=+2K!|k  
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未决帐项outstanding account <
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贷方帐项credit account||creditor account 0JujesUw(  
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借方帐项debit account||debtor account ?:9"X$XR  
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应付帐||应付未付帐account payable 3Tm+g2w2V8  
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应收帐||应收未收帐account receivable |;{6&S  
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新交易||新帐new account @>7%qS  
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未决帐||老帐old account Rf% a'b  
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现金帐cash account 0PCGDLk8  
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流水帐running account X5w$4Kj&4l  
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暂记帐||未定帐suspense account TkF[x%o  
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过期帐||延滞帐overdue account||pastdue account /zox$p$?h  
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杂项帐户sundry account (w zQ2Dk  
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详细帐单||明细表detail account x|29L7i  
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呆帐bad account MfkN]\Jyw  
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会计项目title of account . 'yCw#f  
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会计薄||帐薄account-book Z #m+ObHK1  
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营业报告书||损益计算表account of budiness||business report #Rr%:\*  
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借贷细帐||交验帐account rendered 8a"%0d#  
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明细帐account stated 7IM@i>p%  
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与…银行开立一户头to open an account with II=79$n`G  
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与…银行建立交易to keep account with YZJyk:H\  
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继续记帐to keep account _u9Jxw?F@Y  
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与…有交易to have an account with J<lO= +mg  
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作成会计帐||有往来帐项to make out an account with cQ_Hp <D  
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清算||清理债务to make up an account ]')RMg zM*  
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清洁帐目||与…停止交易to close ones account with 7"D.L-H  
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结帐to close an account 9(wK@  
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清理未付款to ask an account||to demand an account 9=2$8JN=(l  

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结清差额to balance the account with $L]lHji  
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清算to settle an account||to liquidate an account||to square an account 5l*&>C[(i  
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审查帐目||监查帐目to audit an account )53y AyP  
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检查帐目to examine an account lnR{j
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转入A的帐户to charge the amount to As account HHsmLo c4  
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以计帐方式付款to pay on account v_-dx  

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代理某人||为某人on ones account||on account of one d>C$+v>  
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为自己计算||独立帐目on ones own account HA>OkA/  
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由某人收益并负风险on ones account and risk||for ones account and risk *!7O~yQ  
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由某人负担for ones account||for account of one 6,{$J  
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按某人指示||列入某人帐户by order and for account of one '1s0D]  
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列入5月份帐目for May account W9GVt$T7  
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编入某中帐项下to pass to the account of||to place to the account of @2 fg~2M1  
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寄出清算书to send in an account||to send in render an account v,> Dbxn  
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支票薄cheque book & FN.:_E  
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支票陈票人cheque drawer k_nql8H  
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持票人cheque holder _^%,x  
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不记名支票cheque to bearer||bearer cheque 5uj?#)N  
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记名支票||认人支票cheque to order K^<BW
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到期支票antedated cheque @YTaSz$L  
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未到期支票postdated cheque _H7x9 y=  
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保付支票certified cheque !9VY|&fHe  
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未获兑现支票，退票returned cheque ytJ/g/,A0i  
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横线支票crossed cheque aP
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普通横线general crossing U,{eHe ?>T  
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特别横线special crossing :v&$o'Sak  
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空白支票blank cheque Ma']?Rb`  
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失效支票，过期支票stale cheque .*S#aq4S  
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普通支票open cheque ;oKZ!ND  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque FaQe_;  
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清理票款to clear a cheque +\c5]`  
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保证兑现to certify a cheque 5j<mbt}  
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填写支票数额to fill up a cheque &0OG*}gi  
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支票上划线to cross a cheque "3)C'WlEy/  
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开发支票to make out a cheque HZzDVCU  
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签发支票，开立支票to draw a cheque||to issue a cheque < Mn ;  
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透支支票to overdraw a cheque L3u&/Tn2  
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背书支票to endorse a cheque d6?j`~[7#-  
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请付票款||清付票款to pay a cheque||to honour a cheque ?>D+ge  
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支票退票to dishonour a cheque w=0(<s2  
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拒付支票to refuse a cheque ?Ny9'g>?  
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拒付支票to stop payment of a cheque 59LZv-l  
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提示要求付款to present for payment ?hZAxR\  
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见票即付持票人payable to bearer a5dLQxb  
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支付指定人payable to order zq3\}9  
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已过期||无效out of date||stale \#8D>i?m  

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请给出票人R/D||refer to drawer N~nziY*C,*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f$o_e90mu  
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文字与数字不一致words and figures differ iOf<$f  
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支票 7zl5yKN  
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时间已过account closed [CTnXb  
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更改处应加盖印章alterations require initials 6lZ3tdyNo  
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时间已过effects not cleared _kC-dEGf!y  
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停止付款payment stopped #]-SJWf3  
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支票毁损cheque mutilated NYhB'C2  
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汇款||寄钱to remit||to send money PgAf\.48a  
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寄票供取款||支票支付to send a cheque for payment 2V]UJ<  
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寄款人a remitter D2#ZpFp"h  
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收款人a remittee >[)7U _|p  
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国外汇票foreign Bill K&u_R  
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国内汇票inland Bill gE-tjoJ  
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跟单汇票documentary bill _!#@@O0p/h  
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空头汇票accommodation bill YO`]UQ|dc  
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原始汇票original bill a9e>iU  
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改写||换新票据renewed bill sQ3[<  
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即期汇票sight bill||bill on demand /A\8 mL8  
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…days after date||…days after date…日后付款 @)F)S7  
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…months after date||…months after date…月后付款 -]Bq|qTH[(  
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见票后…日付款…days after sight||…days sight &<g|gsG`  

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见票后…月付款…months after sight||…months sight x^qVw5{n  
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同组票据set of bills ;1W6G=m  
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单张汇票sola of exchange||sole of exchange .<?GS{6 N  
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远期汇票usance bill||bill at usance ]]![EHi(\  
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长期汇票long bill 68|E9^`l  
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短期汇票short bill "!P3R1;%  
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逾期汇票overdue bill gaxsv[W>^  
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宽限日期days of grace ~At7 +F[  
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电汇telegraphic transfer （T.T） o[4}h:> dq  
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邮汇postal order||postal note （Am.）||post office order||money order m~ABC#,2  
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本票promissory note （P/N） s^TZXCyF o  

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押汇负责书||押汇保证书letter of hypothecation Jr4Ky<G_i  
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副保||抵押品||付属担保物collateral security dQX6(Jj  
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担保书trust receipt||letter of indemnity @4C
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承兑||认付acceptance fbvL7* (  
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单张承兑general acceptance `RW HN/U  
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有条件承兑qualified acceptance G.B2('  
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附条件认付conditional acceptance G*MUO#_iuh  
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部分认付partial acceptance   /N.b%M]!