[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。   X[ERlw1q4Q  
会计报表statement of account 6LGy0dWpG  
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往来帐目account current :R/szE*Ak  
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现在往来帐||存款额current accout hf2Q;n&V  
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销货帐account sales we<m%pf  
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共同计算帐项joint account K._tCB:  
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未决帐项outstanding account _Y7uM6HL\  
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贷方帐项credit account||creditor account LwpO_/qV  
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借方帐项debit account||debtor account &E0d{2  
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应付帐||应付未付帐account payable b?6-lYE>L  
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应收帐||应收未收帐account receivable = (ULfz[:  
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新交易||新帐new account un{LwZH  
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未决帐||老帐old account 7Y`/w$  
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现金帐cash account RR,gC"cTi  
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流水帐running account !q:[$g-@q  
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暂记帐||未定帐suspense account ]njObU)[zr  
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过期帐||延滞帐overdue account||pastdue account T#ktC0W]h  
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杂项帐户sundry account e^;<T9Esr  
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详细帐单||明细表detail account 8ZmU
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呆帐bad account 1}O&q6\"J  
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会计项目title of account dj>ZHdTn  
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会计薄||帐薄account-book %}T' 3  
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营业报告书||损益计算表account of budiness||business report |wef[|@%  
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借贷细帐||交验帐account rendered E=G"_ ^hCE  
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明细帐account stated n'WhCrW  
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与…银行开立一户头to open an account with u 2)#Ml  
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与…银行建立交易to keep account with UW!*=?h  
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继续记帐to keep account Bu%TTbnz_G  
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与…有交易to have an account with W zKaLyM  
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作成会计帐||有往来帐项to make out an account with Qp]-:b  
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清算||清理债务to make up an account ">-mZ'$#L  
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清洁帐目||与…停止交易to close ones account with RV%aFI )  
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结帐to close an account (toN??r  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with }mhD2'E  
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清算to settle an account||to liquidate an account||to square an account  qGH s2Og  
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审查帐目||监查帐目to audit an account gG>|5R0  
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检查帐目to examine an account 96 oztUK  
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转入A的帐户to charge the amount to As account uyp| Xh,  
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以计帐方式付款to pay on account qMHI-h_A  
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代理某人||为某人on ones account||on account of one ~boTh   
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为自己计算||独立帐目on ones own account 2v;F@fUB.  
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由某人收益并负风险on ones account and risk||for ones account and risk `Tt;)D  
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由某人负担for ones account||for account of one ^xpiN
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按某人指示||列入某人帐户by order and for account of one pKxq\ U  
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列入5月份帐目for May account LzS)WjEN  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account 1 po.Cmx  
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支票薄cheque book v'vYNh  
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支票陈票人cheque drawer Z<Pf[C  
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持票人cheque holder "s!|8F6$  
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不记名支票cheque to bearer||bearer cheque 5N_w(B  
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记名支票||认人支票cheque to order KH~o0 W  
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到期支票antedated cheque ZITic&>W  
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未到期支票postdated cheque /
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保付支票certified cheque gjGKdTr'  
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未获兑现支票，退票returned cheque :CR1Oy9  
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横线支票crossed cheque b;K];o-/f  
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普通横线general crossing  el"XD"*  
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特别横线special crossing P>wDr`*  
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空白支票blank cheque mx ]a@tu  
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失效支票，过期支票stale cheque M;$LB@h  
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普通支票open cheque p`CVq`k  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i=ztWKwKf  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges '(4#He?Gd  
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支票换现金||兑现to cash a cheque 
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清理票款to clear a cheque _Q $D6+  
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保证兑现to certify a cheque |}O9'fyU8  
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填写支票数额to fill up a cheque Z\)emps  
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支票上划线to cross a cheque 2Y2J)5,  
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开发支票to make out a cheque 3XeCaq'N  
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签发支票，开立支票to draw a cheque||to issue a cheque wU|Y`wJmF  
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透支支票to overdraw a cheque nKoc%TNqe  
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背书支票to endorse a cheque 1HBdIWhHv.  
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请付票款||清付票款to pay a cheque||to honour a cheque =}12S:Qhj  
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支票退票to dishonour a cheque P9wx`x""k  
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拒付支票to refuse a cheque ^H,oI*  
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拒付支票to stop payment of a cheque *d,u)l :S  
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提示要求付款to present for payment Rks3L  
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见票即付持票人payable to bearer =9oN#4mWK  
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支付指定人payable to order >Ic)RPO9  
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已过期||无效out of date||stale /&>6#3df-  
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请给出票人R/D||refer to drawer RhG9Xw9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ( _ZOUMe  
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文字与数字不一致words and figures differ F3\'WQh  
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支票 "28b&pm  
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时间已过account closed s|U=_,.  
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更改处应加盖印章alterations require initials -<gGNj.x-  
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时间已过effects not cleared R 2uo ZA,  
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停止付款payment stopped #Sj:U1x  
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支票毁损cheque mutilated he0KzwBF  
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汇款||寄钱to remit||to send money (&4aebkZO  
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寄票供取款||支票支付to send a cheque for payment "VxZ nT  
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寄款人a remitter [Y _6PR  
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收款人a remittee A0sydUc  
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国外汇票foreign Bill Yhl {'  
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国内汇票inland Bill beFVjVVHq  
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跟单汇票documentary bill kVk^?F  
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空头汇票accommodation bill >VnkgY  
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原始汇票original bill 0UeDM*  
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改写||换新票据renewed bill r+f R^hv  
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即期汇票sight bill||bill on demand )NJD+yQ%  
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…days after date||…days after date…日后付款 u"r~5  
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…months after date||…months after date…月后付款 =vLeOX  
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见票后…日付款…days after sight||…days sight &gxRw l  
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见票后…月付款…months after sight||…months sight s @sRdoTdF  
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同组票据set of bills |r5 np  
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单张汇票sola of exchange||sole of exchange |SC^H56+  
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远期汇票usance bill||bill at usance :&ir5xHS  
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长期汇票long bill PP
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短期汇票short bill ,K=\Y9l3  
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逾期汇票overdue bill O?e38(
 
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宽限日期days of grace yq+'O&+   
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电汇telegraphic transfer （T.T） %PozxF:  
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邮汇postal order||postal note （Am.）||post office order||money order 0nUcUdIf+  
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本票promissory note （P/N） ;sd[Q01  
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押汇负责书||押汇保证书letter of hypothecation I3`WY- uv  
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副保||抵押品||付属担保物collateral security 5(RFkZn4[  
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担保书trust receipt||letter of indemnity ~I[Z2&I  
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承兑||认付acceptance _8x:%$   
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单张承兑general acceptance `-@8IZ7  
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有条件承兑qualified acceptance .j"iJ/  
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附条件认付conditional acceptance ; kP
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部分认付partial acceptance   qw^kA?