[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。   VbxAd 2')  
会计报表statement of account 8&a_A:h  
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往来帐目account current ujx-jIhT_  
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现在往来帐||存款额current accout 8gpBz'/,  
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销货帐account sales =WRO\lgv.  
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共同计算帐项joint account Oc-u=K,B  
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未决帐项outstanding account +2O=s<fp  
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贷方帐项credit account||creditor account /oDpgOn  
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借方帐项debit account||debtor account %AgA -pBp  
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应付帐||应付未付帐account payable Hd*Fc=>"Y  
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应收帐||应收未收帐account receivable : ~'Z(-a  
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新交易||新帐new account z"av|(?d  
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未决帐||老帐old account O99mic  
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现金帐cash account iha9!kf  
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流水帐running account (7ijt  
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暂记帐||未定帐suspense account v<+4BjV!J}  
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过期帐||延滞帐overdue account||pastdue account ;fkSrdj  
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杂项帐户sundry account 2J&XNV^tJ  
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详细帐单||明细表detail account u'=(&><  
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呆帐bad account hXPocP  
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会计项目title of account _2#zeT5  
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会计薄||帐薄account-book /Ht/F)&P  
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营业报告书||损益计算表account of budiness||business report au,jAk  
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借贷细帐||交验帐account rendered %N>\:85?  
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明细帐account stated u]P03B  
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与…银行开立一户头to open an account with cxY$LY!zX  
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与…银行建立交易to keep account with wLY#dm  
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继续记帐to keep account H_Iim[v#  
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与…有交易to have an account with Wx}M1&d/J  
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作成会计帐||有往来帐项to make out an account with jYrym-  
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清算||清理债务to make up an account i
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清洁帐目||与…停止交易to close ones account with yQ8M >H#J  
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结帐to close an account (L`l+t1  
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清理未付款to ask an account||to demand an account -E6Jf$  
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结清差额to balance the account with >sn"  
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清算to settle an account||to liquidate an account||to square an account \nC5 ,
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审查帐目||监查帐目to audit an account ^Yf3"D?&  
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检查帐目to examine an account $eK8GMxZ#  
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转入A的帐户to charge the amount to As account PZKbnu  
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以计帐方式付款to pay on account dD[v=Z_  
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代理某人||为某人on ones account||on account of one 6>@(/mh*  
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为自己计算||独立帐目on ones own account w;lx:j!Vp$  
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由某人收益并负风险on ones account and risk||for ones account and risk tfi2y]{A  
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由某人负担for ones account||for account of one 3m-edpH  
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按某人指示||列入某人帐户by order and for account of one E`oSi ez)  
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列入5月份帐目for May account OU0xZ=G  
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编入某中帐项下to pass to the account of||to place to the account of MuCQxzvkhf  
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寄出清算书to send in an account||to send in render an account yrxx+z|wR  
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支票薄cheque book "2y7&#l  
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支票陈票人cheque drawer PO=ZxG
  
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持票人cheque holder Vp- n(Z  
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不记名支票cheque to bearer||bearer cheque GI'&g@?u  
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记名支票||认人支票cheque to order PuUon6bZ  
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到期支票antedated cheque h0y\,iWXb  
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未到期支票postdated cheque Oy?iAQ+  
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保付支票certified cheque ?(`nBlWQ5  
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未获兑现支票，退票returned cheque o/i5e=9[y  
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横线支票crossed cheque BT*K,p  
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普通横线general crossing Jn^Wzn[q  
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特别横线special crossing H'0J1\ h  
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空白支票blank cheque .Q6{$Y%l   
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失效支票，过期支票stale cheque OM"T)4z  
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普通支票open cheque COl%P  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b^=8%~?%4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w|U@jr*H]  
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支票换现金||兑现to cash a cheque u BW  
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清理票款to clear a cheque ]MH \3g;   
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保证兑现to certify a cheque Z;> aW;Wt  
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填写支票数额to fill up a cheque $EHn;~w T  
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支票上划线to cross a cheque b*%WAVt2T  
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开发支票to make out a cheque (h(ZL9!  
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签发支票，开立支票to draw a cheque||to issue a cheque <PA$hTYM  
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透支支票to overdraw a cheque '{_t
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背书支票to endorse a cheque Dl!' _u  
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请付票款||清付票款to pay a cheque||to honour a cheque :<|fZa4!"  
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支票退票to dishonour a cheque zCN;LpbEJY  
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拒付支票to refuse a cheque ntUVh
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拒付支票to stop payment of a cheque ku8Z;ONeH  
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提示要求付款to present for payment Z\yLzy#8  
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见票即付持票人payable to bearer h!3Z%M  
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支付指定人payable to order Y2~{qY  
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已过期||无效out of date||stale c8 fb)`,k  
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请给出票人R/D||refer to drawer gI$`d?[0{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3W00,f^9  
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文字与数字不一致words and figures differ ?n~j2-[<  
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支票 D($UbT-v  
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时间已过account closed u
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更改处应加盖印章alterations require initials $VNn`0^gF  
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时间已过effects not cleared FV,SA3  
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停止付款payment stopped 4H'&5  
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支票毁损cheque mutilated $*> _0{<  
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汇款||寄钱to remit||to send money s47"JKf"  
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寄票供取款||支票支付to send a cheque for payment )f|6=x4  
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寄款人a remitter 53
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收款人a remittee L@uK E jR  
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国外汇票foreign Bill CdjGYS  
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国内汇票inland Bill ^\;5O(9  
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跟单汇票documentary bill 4G2V{(@QiZ  
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空头汇票accommodation bill Fh;(1X75I  
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原始汇票original bill ,\IZ/1  
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改写||换新票据renewed bill A>k;o0r  
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即期汇票sight bill||bill on demand dE~ns ,+  
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…days after date||…days after date…日后付款 {cFei3'q  
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…months after date||…months after date…月后付款 lAQ&PPQ  
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见票后…日付款…days after sight||…days sight ~czt=  
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见票后…月付款…months after sight||…months sight "Q( 8FF  
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同组票据set of bills xnTky1zq  
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单张汇票sola of exchange||sole of exchange 6=FuH@Q&  
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远期汇票usance bill||bill at usance a)e2WgVB/E  
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长期汇票long bill >_o_&;=`v  
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短期汇票short bill 31}6dg8?n  
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逾期汇票overdue bill -(jcsqDk  
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宽限日期days of grace A[oRi}=  
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电汇telegraphic transfer （T.T） ]T
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邮汇postal order||postal note （Am.）||post office order||money order )9*WmFc+#  
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本票promissory note （P/N） S&a44i  
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押汇负责书||押汇保证书letter of hypothecation X/Ae-1!  
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副保||抵押品||付属担保物collateral security I*X|pRD  
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担保书trust receipt||letter of indemnity "G<^@v9  
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承兑||认付acceptance yPL@uCzA@  
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单张承兑general acceptance |[*b[O 1W  
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有条件承兑qualified acceptance  wqw$6"~  
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附条件认付conditional acceptance U5" C"+ 3  
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部分认付partial acceptance   |S/nq_g]