[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。   oV
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会计报表statement of account ]Aap4+s  
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往来帐目account current w^MU$ubx  
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现在往来帐||存款额current accout w='1uV<6  
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销货帐account sales Jv1igA21_h  
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共同计算帐项joint account ;@p2s'(  
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未决帐项outstanding account U">J$M@  
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贷方帐项credit account||creditor account }@MOkj  
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借方帐项debit account||debtor account wHm{ 4  
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应付帐||应付未付帐account payable eq.K77El{J  
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应收帐||应收未收帐account receivable N:'v^0  
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新交易||新帐new account YW55iyM  
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未决帐||老帐old account h(]aP<49L  
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现金帐cash account (t'hWS  
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流水帐running account =H&{*Ja  
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暂记帐||未定帐suspense account i zJa`K  
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过期帐||延滞帐overdue account||pastdue account 4mR{\ d  
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杂项帐户sundry account 4i0~t~vDpr  
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详细帐单||明细表detail account d`]|i:*q  
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呆帐bad account O=E"n*U  
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会计项目title of account )>,; GVu"  
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会计薄||帐薄account-book 7A0D[?^xe  
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营业报告书||损益计算表account of budiness||business report o.Ld .I)  
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借贷细帐||交验帐account rendered On%21L;JG  
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明细帐account stated -={Z::}S"  
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与…银行开立一户头to open an account with U$CAA5HV]  
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与…银行建立交易to keep account with xj6ht/qq  
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继续记帐to keep account xWkCP2$?P  
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与…有交易to have an account with 3Z?"M  
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作成会计帐||有往来帐项to make out an account with 6J
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清算||清理债务to make up an account #i$/qk=N  
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清洁帐目||与…停止交易to close ones account with 43cdWd%  
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结帐to close an account O{b.-<  
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清理未付款to ask an account||to demand an account P'Q|0lB  
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结清差额to balance the account with u=a5Z4N'  
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清算to settle an account||to liquidate an account||to square an account .j*muDVQn  
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审查帐目||监查帐目to audit an account nCMv&{~  
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检查帐目to examine an account 6"+/Imb-  
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转入A的帐户to charge the amount to As account A?l.(qGC_  
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以计帐方式付款to pay on account 5<o8prtB  
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代理某人||为某人on ones account||on account of one ?L=@Zs  
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为自己计算||独立帐目on ones own account Wj2s+L7,  
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由某人收益并负风险on ones account and risk||for ones account and risk l{U-$}  
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由某人负担for ones account||for account of one |Sg FHuA  
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按某人指示||列入某人帐户by order and for account of one %T:~N<8)  
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列入5月份帐目for May account ^l\U6$3  
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编入某中帐项下to pass to the account of||to place to the account of |2mm@ ):  
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寄出清算书to send in an account||to send in render an account 0pP;[7k\  

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支票薄cheque book C[h"w'A2  
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支票陈票人cheque drawer |KR
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持票人cheque holder [d="94Ab  
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不记名支票cheque to bearer||bearer cheque w i,}sEoM  
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记名支票||认人支票cheque to order OZ2gIK  

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到期支票antedated cheque -LAYj:4  
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未到期支票postdated cheque [R$iX  

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保付支票certified cheque };5d>#NK,Y  
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未获兑现支票，退票returned cheque nM*-Dy3ou  
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横线支票crossed cheque | tl4I2AV  
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普通横线general crossing i7hWBd4wK  
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特别横线special crossing F Xbf7G)H  
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空白支票blank cheque ]3B8D<p  
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失效支票，过期支票stale cheque hfUN~89;  
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普通支票open cheque Pc"g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6Z2a5zO8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lOk'stLNa&  
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支票换现金||兑现to cash a cheque IIrp-EMXJ  
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清理票款to clear a cheque U]!~C 1cmw  
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保证兑现to certify a cheque nQy%av$  
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填写支票数额to fill up a cheque 9Tju+KcK  
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支票上划线to cross a cheque [^rMM1^,OB  
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开发支票to make out a cheque B)^uGSW  
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签发支票，开立支票to draw a cheque||to issue a cheque 8ux?K5_  
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透支支票to overdraw a cheque T~&9/%$F  
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背书支票to endorse a cheque ,lsoxl  
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请付票款||清付票款to pay a cheque||to honour a cheque LBCat=d<  
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支票退票to dishonour a cheque ysHmi{V~  
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拒付支票to refuse a cheque dc]D 8KX  
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拒付支票to stop payment of a cheque ]&oQ6  
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提示要求付款to present for payment FF}A_ZFY  
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见票即付持票人payable to bearer px7<;(I  
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支付指定人payable to order qhIO7h  
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已过期||无效out of date||stale 0QakFt  
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请给出票人R/D||refer to drawer xklXV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u`j9m@`  
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文字与数字不一致words and figures differ b+6%Mu}o  
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支票 -weCdTY`X  
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时间已过account closed doj$chy  
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更改处应加盖印章alterations require initials uy t'  
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时间已过effects not cleared 6Z,j^: B  
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停止付款payment stopped *It`<F|  
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支票毁损cheque mutilated :v(fgS2\  
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汇款||寄钱to remit||to send money );~JyoDo  
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寄票供取款||支票支付to send a cheque for payment Alh"ZT^*  
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寄款人a remitter E/Ng   
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收款人a remittee -76l*=|  
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国外汇票foreign Bill s>VpbJ3S  
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国内汇票inland Bill a'U}.w}  
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跟单汇票documentary bill K< ;I*cA X  
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空头汇票accommodation bill <EHgPlQn  
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原始汇票original bill 2A5R3x=\  
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改写||换新票据renewed bill h:J0d~u  
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即期汇票sight bill||bill on demand =[7[F)I~O  
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…days after date||…days after date…日后付款 >3v j <v}m  
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…months after date||…months after date…月后付款 ecZT|X4u  
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见票后…日付款…days after sight||…days sight R[%ZyQ_  
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见票后…月付款…months after sight||…months sight YEg(QOn3Q  
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同组票据set of bills ;g:!WXd  
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单张汇票sola of exchange||sole of exchange C'_^DPzj  
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远期汇票usance bill||bill at usance aR2Vvo  
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长期汇票long bill W`qiPLk  
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短期汇票short bill +i @r-OL  
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逾期汇票overdue bill LhfI"f
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宽限日期days of grace Gl4(-e'b  
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电汇telegraphic transfer （T.T） 0G`FXj}L  
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邮汇postal order||postal note （Am.）||post office order||money order mr4W2Z@L  
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本票promissory note （P/N） {N \ri{|  
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押汇负责书||押汇保证书letter of hypothecation .[@TC@W  
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副保||抵押品||付属担保物collateral security X J+y5at  
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担保书trust receipt||letter of indemnity c Nhy.Z~D  
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承兑||认付acceptance g}cb>'= ={  
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单张承兑general acceptance q{fgsc8v\  
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有条件承兑qualified acceptance d(=*@epjR  
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附条件认付conditional acceptance bv NXA*0  
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部分认付partial acceptance   !LG 5q/}&