[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。   {ITxHt  
会计报表statement of account f||S?ns_  
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往来帐目account current 4D6LP*  
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现在往来帐||存款额current accout [S0wwWU |0  
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销货帐account sales g|j15&x  
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共同计算帐项joint account xrkR)~ E  
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未决帐项outstanding account uW4.Q_O!H  
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贷方帐项credit account||creditor account (^58$IW71  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable D#[<N  
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应收帐||应收未收帐account receivable mdlMciP  
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新交易||新帐new account Kd*=-  
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未决帐||老帐old account 5yjG\~  
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现金帐cash account |O;vWn'U2  
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流水帐running account 1?G%&X@ X  
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暂记帐||未定帐suspense account 1v*N]}`HU  
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过期帐||延滞帐overdue account||pastdue account l  nJ  
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杂项帐户sundry account uU e#+[bD  
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详细帐单||明细表detail account =&~ K;=:  
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呆帐bad account ""IPaNHQ  
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会计项目title of account /l8wb~vl  
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会计薄||帐薄account-book ~*`wRiUhis  
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营业报告书||损益计算表account of budiness||business report 5C9 .h:c4y  
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借贷细帐||交验帐account rendered M0hR]4T  
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明细帐account stated \w-3Spk*  
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与…银行开立一户头to open an account with HUbXJsSP  
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与…银行建立交易to keep account with 21] K7  
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继续记帐to keep account I*pFX0+  
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与…有交易to have an account with QaXdO=3  
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作成会计帐||有往来帐项to make out an account with ,t|_Nc  
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清算||清理债务to make up an account iztgk/(+G  
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清洁帐目||与…停止交易to close ones account with \2Kl]G(w%y  
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结帐to close an account uL^X$8K;(  
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清理未付款to ask an account||to demand an account 1Sv$!xX`n  
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结清差额to balance the account with Z#K0a'  
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清算to settle an account||to liquidate an account||to square an account {s?hXB  
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审查帐目||监查帐目to audit an account PG'I7)Bv  
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检查帐目to examine an account jQ(%LYX$  
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转入A的帐户to charge the amount to As account By<~ h/uJ  
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以计帐方式付款to pay on account *yW9-(  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account nm<S #i*  
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由某人收益并负风险on ones account and risk||for ones account and risk 'RCX6TKBnR  
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由某人负担for ones account||for account of one JI92Dc*o   
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按某人指示||列入某人帐户by order and for account of one ;'|t>'0_  
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列入5月份帐目for May account N_E:?Jo  
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编入某中帐项下to pass to the account of||to place to the account of }-M%$~`  
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寄出清算书to send in an account||to send in render an account E
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支票薄cheque book $RV'DQO  
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支票陈票人cheque drawer Q,xKi|$r  
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持票人cheque holder uY=}w"Db  
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不记名支票cheque to bearer||bearer cheque (g]J hG  
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记名支票||认人支票cheque to order 6 {tW$q  
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到期支票antedated cheque fdTyY ;  
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未到期支票postdated cheque &/A?*2  
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保付支票certified cheque A? *_14&  
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未获兑现支票，退票returned cheque j*jO809%^  
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横线支票crossed cheque Awad!_VdHS  
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普通横线general crossing "b"Q0"w  
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特别横线special crossing 4#m"t?6!  
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空白支票blank cheque PuhFbgxy  
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失效支票，过期支票stale cheque ,IW
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普通支票open cheque J34lu{'if  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fr%}
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Fss7xP'  
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支票换现金||兑现to cash a cheque ttPa[h{!  
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清理票款to clear a cheque zM^ux!T=  
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保证兑现to certify a cheque MH`H[2<\!,  
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填写支票数额to fill up a cheque cZN+D D  
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支票上划线to cross a cheque Z_Ox'  
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开发支票to make out a cheque x
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签发支票，开立支票to draw a cheque||to issue a cheque rHu#  
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透支支票to overdraw a cheque 6|m
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背书支票to endorse a cheque u2^oXl  
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请付票款||清付票款to pay a cheque||to honour a cheque BYN<|=  
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支票退票to dishonour a cheque XB-pOt
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拒付支票to refuse a cheque pJx88LfR  
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拒付支票to stop payment of a cheque NjVuwIm+  
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提示要求付款to present for payment 6pI=?g  
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见票即付持票人payable to bearer GwV2`2  
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支付指定人payable to order V^=z\wBZ  
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已过期||无效out of date||stale dC_L~ }=  
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请给出票人R/D||refer to drawer [kgT"?w=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )M LOYX  
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文字与数字不一致words and figures differ <P ~+H>;  
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支票 ' O8"M  
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时间已过account closed U^?/nRZ  
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更改处应加盖印章alterations require initials NTuS(7m  
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时间已过effects not cleared  W *0XV  
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停止付款payment stopped %+ig7a:  
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支票毁损cheque mutilated J2Ocf&y;  
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汇款||寄钱to remit||to send money E:T<mI?d  
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寄票供取款||支票支付to send a cheque for payment @>B#2t&  
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寄款人a remitter BJ<hP9#  
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收款人a remittee  hf^,  
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国外汇票foreign Bill .slA}  
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国内汇票inland Bill 1T!b#x4  
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跟单汇票documentary bill jxL}tS{j  
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空头汇票accommodation bill H ifKa/}P8  
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原始汇票original bill *BH*   
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改写||换新票据renewed bill [5e}A&  
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即期汇票sight bill||bill on demand 9u^PM  
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…days after date||…days after date…日后付款 BaZ$pO^  
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…months after date||…months after date…月后付款 t6m3lq{  
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见票后…日付款…days after sight||…days sight h:-ZXIv?  
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见票后…月付款…months after sight||…months sight >h1 3i@`r  
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同组票据set of bills F M;NA{  
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单张汇票sola of exchange||sole of exchange rR]U Ff  
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远期汇票usance bill||bill at usance _HF66 )X7  
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长期汇票long bill pMB!I9q  
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短期汇票short bill IR;l{q&`  

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逾期汇票overdue bill DmU,}]#:  
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宽限日期days of grace xfoQx_]$Im  
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电汇telegraphic transfer （T.T） oCfO:7  
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邮汇postal order||postal note （Am.）||post office order||money order [wU e"{  
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本票promissory note （P/N） 6$CwH!42F  
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押汇负责书||押汇保证书letter of hypothecation M[ {O%!  
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副保||抵押品||付属担保物collateral security riR(CJ}Ff  
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担保书trust receipt||letter of indemnity srPczVG*  
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承兑||认付acceptance %
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单张承兑general acceptance D:] QBA)C  
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有条件承兑qualified acceptance W4;/;[/L  
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附条件认付conditional acceptance {FQ@eeU  
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部分认付partial acceptance   TAxu]C$P