[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。   E8/P D  
会计报表statement of account N7XRk=J  
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往来帐目account current l&zd7BM9(  
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现在往来帐||存款额current accout HA| YLj?|g  
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销货帐account sales ds`a6>746  
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共同计算帐项joint account H13|bM<  
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未决帐项outstanding account Jjv, )@yo  
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贷方帐项credit account||creditor account BDpeA
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借方帐项debit account||debtor account @wbV@  
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应付帐||应付未付帐account payable C*=#=.~~{  
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应收帐||应收未收帐account receivable 52=?! JM  
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新交易||新帐new account S 7RB`I5  
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未决帐||老帐old account d H]'&&M  
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现金帐cash account \^i/:  
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流水帐running account a!vF;J-Zqa  
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暂记帐||未定帐suspense account [kaj8  
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过期帐||延滞帐overdue account||pastdue account #**vIwX-Q  
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杂项帐户sundry account SjgjGJw  
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详细帐单||明细表detail account ]lV\D8#  
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呆帐bad account eD2u!OKW!  
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会计项目title of account '[g@A>xDvW  
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会计薄||帐薄account-book 4EQ-48h17  
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营业报告书||损益计算表account of budiness||business report ruiAEC<Ej  
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借贷细帐||交验帐account rendered g?-HAk6  
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明细帐account stated Us kz~~}G  
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与…银行开立一户头to open an account with xd }g1c   
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与…银行建立交易to keep account with O{@m
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继续记帐to keep account 1j4(/
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与…有交易to have an account with )3 C~kmN7  
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作成会计帐||有往来帐项to make out an account with >M1m(u84#  
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清算||清理债务to make up an account k#*tf:
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清洁帐目||与…停止交易to close ones account with 5yC$G{y V  
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结帐to close an account ~i3/Ec0\  
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清理未付款to ask an account||to demand an account \(m_3 H  
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结清差额to balance the account with O^tH43C  
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清算to settle an account||to liquidate an account||to square an account W
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审查帐目||监查帐目to audit an account v&.`^O3W  
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检查帐目to examine an account *Ey5F/N}$H  
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转入A的帐户to charge the amount to As account Sk*-B@!S  
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以计帐方式付款to pay on account ;B8#Nf  
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代理某人||为某人on ones account||on account of one gH{X?  
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为自己计算||独立帐目on ones own account @y{i.G  
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由某人收益并负风险on ones account and risk||for ones account and risk Bl)znJ^
 
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由某人负担for ones account||for account of one WYHr'xJ  
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按某人指示||列入某人帐户by order and for account of one ^X&`:f  
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列入5月份帐目for May account Je|D]w  
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编入某中帐项下to pass to the account of||to place to the account of Ch`nDIne  
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寄出清算书to send in an account||to send in render an account ,zCrix 3  
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支票薄cheque book z0@)@4z!  
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支票陈票人cheque drawer Ek!$Ary  
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持票人cheque holder 8"C;I=]8  
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不记名支票cheque to bearer||bearer cheque 4:!KtpR[O  
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记名支票||认人支票cheque to order V^qZ~US  
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到期支票antedated cheque ulnG|3A9  
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未到期支票postdated cheque 8G?{S.%.  
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保付支票certified cheque DzLm~ aF  
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未获兑现支票，退票returned cheque >@b70X!J]  
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横线支票crossed cheque f-5vE9G3y7  
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普通横线general crossing KZn\ iwj  
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特别横线special crossing `0+zF-  
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空白支票blank cheque EEQW$W1@  
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失效支票，过期支票stale cheque brN:Ypf-e  
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普通支票open cheque P @'<OI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ' }rUbJo  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %s~MfK.k  
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支票换现金||兑现to cash a cheque 8 >G3KZ3  
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清理票款to clear a cheque 79<{cexP  
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保证兑现to certify a cheque ep i{Ayb  
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填写支票数额to fill up a cheque F*hOa|7/  
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支票上划线to cross a cheque )BudV zg  
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开发支票to make out a cheque 9vT@ mqKu  
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签发支票，开立支票to draw a cheque||to issue a cheque ]+Yd#<j(u  
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透支支票to overdraw a cheque Iq.*2aff+  
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背书支票to endorse a cheque t8 g^W K  
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请付票款||清付票款to pay a cheque||to honour a cheque XHcT7}]  
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支票退票to dishonour a cheque sL]KBux  
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拒付支票to refuse a cheque R"#DR^.;  
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拒付支票to stop payment of a cheque :<f7;.  
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提示要求付款to present for payment cx M=#Go  
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见票即付持票人payable to bearer wND0KiwH  
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支付指定人payable to order tK{2'e6x  
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已过期||无效out of date||stale k/hE68 <6i  
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请给出票人R/D||refer to drawer )MqF~[k<-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "mr;!"LA  
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文字与数字不一致words and figures differ RGh`=D/yE  
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支票 g-j`Ex%  
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时间已过account closed 7bOL,S  
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更改处应加盖印章alterations require initials pv1J6  
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时间已过effects not cleared $$8xdv#  
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停止付款payment stopped R06q~>  
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支票毁损cheque mutilated =;Gy"F1 dp  
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汇款||寄钱to remit||to send money XmN3[j  
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寄票供取款||支票支付to send a cheque for payment _q`$W9M+k  
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寄款人a remitter UV8,SSDTV  
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收款人a remittee bj^YB,iSM  
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国外汇票foreign Bill lgp-/O"T  
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国内汇票inland Bill ;7CE{/Bq.p  
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跟单汇票documentary bill sS#Lnj^`%  
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空头汇票accommodation bill e-vL!&;2  
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原始汇票original bill M;*f(JY$  
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改写||换新票据renewed bill g2p/#\D\J  

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即期汇票sight bill||bill on demand $rFLhp}  
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…days after date||…days after date…日后付款 _r0[ z  
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…months after date||…months after date…月后付款 3>%oGbo  
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见票后…日付款…days after sight||…days sight ?.66B9Lld  
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见票后…月付款…months after sight||…months sight z^s/7Va[  
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同组票据set of bills (izGF;N+  
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单张汇票sola of exchange||sole of exchange >R"]{y  
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远期汇票usance bill||bill at usance 8nn%wps  
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长期汇票long bill $|~YXH~O  
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短期汇票short bill dd 4g?):  
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逾期汇票overdue bill os/_ObPiX  
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宽限日期days of grace _?]E)i'RI  
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电汇telegraphic transfer （T.T） uLok0"}  
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邮汇postal order||postal note （Am.）||post office order||money order 'n1-?T)  
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本票promissory note （P/N） fB.xjp?  
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押汇负责书||押汇保证书letter of hypothecation FdrH,  
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副保||抵押品||付属担保物collateral security R+}x#  
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担保书trust receipt||letter of indemnity "Me)'  
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承兑||认付acceptance ~nul[>z  
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单张承兑general acceptance (?luV#{5  
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有条件承兑qualified acceptance G8Hj
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附条件认付conditional acceptance M6$9-  
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部分认付partial acceptance   j,7NLb9M