[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。   !q*]_1  
会计报表statement of account P e7% 9  
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往来帐目account current =[^_x+x hE  
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现在往来帐||存款额current accout HLDg_ On8  
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销货帐account sales RIxGwMi%  
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共同计算帐项joint account !8>tT  
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未决帐项outstanding account 0@8EIQxK"  
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贷方帐项credit account||creditor account m/W)IG>  
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借方帐项debit account||debtor account nA^UF_rD-  
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应付帐||应付未付帐account payable 9l:Bum)9  
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应收帐||应收未收帐account receivable Y r^C+Oyg  
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新交易||新帐new account X6]eQ PN2  
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未决帐||老帐old account !&D&Gs  
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现金帐cash account OQON~&~  
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流水帐running account wDV%.Cc  
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暂记帐||未定帐suspense account 7uQ-:n  
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过期帐||延滞帐overdue account||pastdue account =MqefV;-  
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杂项帐户sundry account F? kW{,*  
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详细帐单||明细表detail account n^;:V8k  
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呆帐bad account F~dq7AS  
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会计项目title of account 6Uk[_)1  
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会计薄||帐薄account-book p-zWfXn!P  
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营业报告书||损益计算表account of budiness||business report SR#X\AWM  
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借贷细帐||交验帐account rendered n_%JXm#\  
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明细帐account stated ) w.cCDL c  
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与…银行开立一户头to open an account with `RUr/|S  
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与…银行建立交易to keep account with N0h"EV[  
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继续记帐to keep account BlS0I%SN  
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与…有交易to have an account with `!H GM>  
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作成会计帐||有往来帐项to make out an account with [1'`KJ]  
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清算||清理债务to make up an account Xd>4n7nb$`  
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清洁帐目||与…停止交易to close ones account with ZrnZ7,!@  
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结帐to close an account oJR0sbikP  
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清理未付款to ask an account||to demand an account d
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结清差额to balance the account with BKIAc6  
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清算to settle an account||to liquidate an account||to square an account =-~82%  
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审查帐目||监查帐目to audit an account 3Tg  
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检查帐目to examine an account Z_D8}$!  
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转入A的帐户to charge the amount to As account )?joF)  
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以计帐方式付款to pay on account 5Jd&3pO  
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代理某人||为某人on ones account||on account of one t=NPo+fm  
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为自己计算||独立帐目on ones own account k/=J<?h0  
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由某人收益并负风险on ones account and risk||for ones account and risk VZ'[\3J  
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由某人负担for ones account||for account of one Zk"'x,]#  
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按某人指示||列入某人帐户by order and for account of one AcyiP   
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列入5月份帐目for May account L TZ3r/  
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编入某中帐项下to pass to the account of||to place to the account of U8-#W( tRR  
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寄出清算书to send in an account||to send in render an account H)}>&Z4  
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支票薄cheque book V$VqYy9 *  
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支票陈票人cheque drawer >0Y >T6!  
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持票人cheque holder 'FgBYy/
 
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不记名支票cheque to bearer||bearer cheque -KhNsUQk  
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记名支票||认人支票cheque to order ~7+7{9g  
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到期支票antedated cheque C]414Ibi  
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未到期支票postdated cheque \(2w /~  
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保付支票certified cheque 1AQVj]#S  
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未获兑现支票，退票returned cheque /4/'&tY  
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横线支票crossed cheque LvtHWt  
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普通横线general crossing 8C]K36q  
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特别横线special crossing WX .Ax$fT  
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空白支票blank cheque "Vh3hnS~  
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失效支票，过期支票stale cheque bGw56s'R5~  
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普通支票open cheque Jq>rA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YI+ clh;%9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5aj%<r  
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支票换现金||兑现to cash a cheque ]K?;XA3dZ  
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清理票款to clear a cheque Emy=q5ryl  
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保证兑现to certify a cheque XHU\;TF  
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填写支票数额to fill up a cheque LBxmozT  
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支票上划线to cross a cheque l1bkhA b  
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开发支票to make out a cheque /KLkrW  
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签发支票，开立支票to draw a cheque||to issue a cheque (C;Q<  
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透支支票to overdraw a cheque ZDG~tCh=@  
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背书支票to endorse a cheque vgE -t  
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请付票款||清付票款to pay a cheque||to honour a cheque @9eN\b%I^H  
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支票退票to dishonour a cheque c/F
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拒付支票to refuse a cheque )=#e*1!b  
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拒付支票to stop payment of a cheque ? cXW\A(  
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提示要求付款to present for payment 76bMy4re  
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见票即付持票人payable to bearer dQ:F5|p  
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支付指定人payable to order ~4pP( JP  
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已过期||无效out of date||stale 5x%Blkx  
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请给出票人R/D||refer to drawer F
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ' Ut4=@)  
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文字与数字不一致words and figures differ 2,
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支票 nj0sh"~+  
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时间已过account closed qC{JsX`~  
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更改处应加盖印章alterations require initials ( w#t V*  
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时间已过effects not cleared +^lB"OcOX@  
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停止付款payment stopped Qw:!Rw,x  
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支票毁损cheque mutilated 6_4B!  
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汇款||寄钱to remit||to send money ] re=8s 6  
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寄票供取款||支票支付to send a cheque for payment E{&MmrlL,  
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寄款人a remitter N=B G0t$  
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收款人a remittee ,< x/  
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国外汇票foreign Bill NC%hsg^0/  
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国内汇票inland Bill Ctz#9[|  
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跟单汇票documentary bill b$7]cE  
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空头汇票accommodation bill Nv7-6C6<  
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原始汇票original bill Ev5~= ]  
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改写||换新票据renewed bill 4w^o !  
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即期汇票sight bill||bill on demand E$)|Kv^  
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…days after date||…days after date…日后付款 }`B .(3n  
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…months after date||…months after date…月后付款 .>B'oD  
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见票后…日付款…days after sight||…days sight N-M.O:p  
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见票后…月付款…months after sight||…months sight DXiA4ihr=  
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同组票据set of bills Tc6c
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单张汇票sola of exchange||sole of exchange 1>J.kQR^  
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远期汇票usance bill||bill at usance 0\dmp'j]  
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长期汇票long bill ?"x4u#x  
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短期汇票short bill QL/KY G  
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逾期汇票overdue bill G^c,i5}w  
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宽限日期days of grace @{y'_fw  
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电汇telegraphic transfer （T.T） -zg*p&F  
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邮汇postal order||postal note （Am.）||post office order||money order Vq'7gJj'  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation , 'pYR]3  
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副保||抵押品||付属担保物collateral security ;As~TGiT  
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担保书trust receipt||letter of indemnity qYoW8e  
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承兑||认付acceptance s\*p|vc  
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单张承兑general acceptance A;Uc&
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有条件承兑qualified acceptance O@$>'Z  
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附条件认付conditional acceptance nDkG}JkB!  
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部分认付partial acceptance   {V[xBL <