[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。   ,.gJ8p(0x  
会计报表statement of account ZX{eggXl  
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往来帐目account current Ml+f3 #HP  
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现在往来帐||存款额current accout |ZCv>8?n  
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销货帐account sales }2Im?Q  
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共同计算帐项joint account
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未决帐项outstanding account \D[~54  
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贷方帐项credit account||creditor account SC2g5i`  
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借方帐项debit account||debtor account >rh<%55P`  
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应付帐||应付未付帐account payable ayA_[{j%X  

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应收帐||应收未收帐account receivable H329P* P  
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新交易||新帐new account HYg7B  
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未决帐||老帐old account W@FGU  
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现金帐cash account 5{8,+ Z  
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流水帐running account DZ|/#- k  
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暂记帐||未定帐suspense account ,1e@Y~eZ  
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过期帐||延滞帐overdue account||pastdue account 8f|+045E@  
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杂项帐户sundry account JTB5#S4W  
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详细帐单||明细表detail account P(Hh%
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呆帐bad account |4a#O8d  
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会计项目title of account \6${Na'\  
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会计薄||帐薄account-book ?Yp: h  
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营业报告书||损益计算表account of budiness||business report 3J}bI{3  
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借贷细帐||交验帐account rendered &u_f:Pog  
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明细帐account stated 6l>$N?
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与…银行开立一户头to open an account with 2@aVoqrq#  
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与…银行建立交易to keep account with x,z+l-y  
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继续记帐to keep account n||/3-HDj  
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与…有交易to have an account with Qe=!'u.nL  
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作成会计帐||有往来帐项to make out an account with =$IjN v(?  
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清算||清理债务to make up an account A -G?@U  

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清洁帐目||与…停止交易to close ones account with QdL ;|3K9  
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结帐to close an account eW]K~SPd7  
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清理未付款to ask an account||to demand an account /z*?:*  
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结清差额to balance the account with 7^h?<X\  
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清算to settle an account||to liquidate an account||to square an account pIk&N
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审查帐目||监查帐目to audit an account 74rz~ZM 5  
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检查帐目to examine an account `(<XdlOj  
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转入A的帐户to charge the amount to As account %lAJ]$m  
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以计帐方式付款to pay on account M;={]w@n  
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代理某人||为某人on ones account||on account of one Ps(3X@  
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为自己计算||独立帐目on ones own account sXkWs2!  
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由某人收益并负风险on ones account and risk||for ones account and risk bWo-( qxq  
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由某人负担for ones account||for account of one R3<>]/1p|P  
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按某人指示||列入某人帐户by order and for account of one *<#jr  
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列入5月份帐目for May account R_:47.qq  
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编入某中帐项下to pass to the account of||to place to the account of \,i9m9;y  
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寄出清算书to send in an account||to send in render an account gEbe6!; q3  
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支票薄cheque book EFu2&P  
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支票陈票人cheque drawer 3~}G~ t  
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持票人cheque holder <61T)
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不记名支票cheque to bearer||bearer cheque NypM+y  
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记名支票||认人支票cheque to order 0B#9CxU%  
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到期支票antedated cheque \7rFfN3  
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未到期支票postdated cheque ;= ^kTb`X  
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保付支票certified cheque sS(t }$  
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未获兑现支票，退票returned cheque <qjNX-|  
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横线支票crossed cheque dCv@l7hE  
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普通横线general crossing !=%0  
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特别横线special crossing U$jw8I'.  
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空白支票blank cheque &N4Jpa}w/%  
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失效支票，过期支票stale cheque ${I$@qq83  
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普通支票open cheque GVS-_KP\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount lS1-e0,h1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~q0g7?}&  
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支票换现金||兑现to cash a cheque fDe4 [QQ8  
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清理票款to clear a cheque Qdepzo>E  
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保证兑现to certify a cheque n0nf;E  
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填写支票数额to fill up a cheque z^(6>U ?  
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支票上划线to cross a cheque _W@SCV)yH  
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开发支票to make out a cheque :V)W?~Z7B  
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签发支票，开立支票to draw a cheque||to issue a cheque .aRL'1xHl  
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透支支票to overdraw a cheque 1[k~*QS  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque (wJtEoB9^  
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支票退票to dishonour a cheque >K`.!!av,Y  
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拒付支票to refuse a cheque 5H6GZ:hp  
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拒付支票to stop payment of a cheque $Z;HE/3  
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提示要求付款to present for payment !DnG)4#  
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见票即付持票人payable to bearer hMJ \a  
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支付指定人payable to order gb:Cc,F,%  
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已过期||无效out of date||stale f/)3b`$Wu  
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请给出票人R/D||refer to drawer dh/:H/k kR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kt1f2cj  
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文字与数字不一致words and figures differ | 7>1)  
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支票 7k6rhf7H  
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时间已过account closed `@.YyPxX\  
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更改处应加盖印章alterations require initials @=wAk5[IN  
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时间已过effects not cleared (%0X\zvu/  
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停止付款payment stopped ^ioTd  
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支票毁损cheque mutilated @oRYQ|.R  
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汇款||寄钱to remit||to send money Wq{'ZN  
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寄票供取款||支票支付to send a cheque for payment ; wHuL\  
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寄款人a remitter E"G._<3J8  
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收款人a remittee },Z-w_H  
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国外汇票foreign Bill [\.>BK  
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国内汇票inland Bill  gSe{S  
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跟单汇票documentary bill S i>TG  
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空头汇票accommodation bill X 1'Ze,34  
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原始汇票original bill rFK *  
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改写||换新票据renewed bill }N|/
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即期汇票sight bill||bill on demand ?-Z: N`YP  
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…days after date||…days after date…日后付款 1&As:kv5I  
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…months after date||…months after date…月后付款 E,$uNw']  
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见票后…日付款…days after sight||…days sight eC39C2q\  
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见票后…月付款…months after sight||…months sight <>oW
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同组票据set of bills *X-$* ~J0  
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单张汇票sola of exchange||sole of exchange Uf<v w3  
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远期汇票usance bill||bill at usance \#r_H9&s6  
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长期汇票long bill 1aG}-:$t'  
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短期汇票short bill F! e`i-xt  
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逾期汇票overdue bill R.T-Ptene  
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宽限日期days of grace |hM)e*"  
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电汇telegraphic transfer （T.T） "r"An"  
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邮汇postal order||postal note （Am.）||post office order||money order :,,y63-f4  
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本票promissory note （P/N） 3+5\xRq  
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押汇负责书||押汇保证书letter of hypothecation b.*4RL  
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副保||抵押品||付属担保物collateral security R7c)C8/~  
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担保书trust receipt||letter of indemnity bnu0*Zg>  
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承兑||认付acceptance 'TsZuZW]  
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单张承兑general acceptance `1<3Hu_  
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有条件承兑qualified acceptance 91d`LsP  
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附条件认付conditional acceptance T8TsKjqOZ  
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部分认付partial acceptance   g] C3lf-