[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。   gu1:%raXd  
会计报表statement of account .qd/ft2  
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往来帐目account current ~wejy3|@0  
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现在往来帐||存款额current accout ^l,(~03_  
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销货帐account sales xYmh{Vc8  
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共同计算帐项joint account v|K,  
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未决帐项outstanding account "=0(a)01p:  
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贷方帐项credit account||creditor account mRurGa

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借方帐项debit account||debtor account 9 HiH6f^5  
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应付帐||应付未付帐account payable -$ VP#%  
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应收帐||应收未收帐account receivable =K\xE"  
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新交易||新帐new account '5)PYjMnH  
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未决帐||老帐old account GX
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现金帐cash account )ep1`n-  
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流水帐running account 2JhE`EVH  
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暂记帐||未定帐suspense account FX  %(<M  
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过期帐||延滞帐overdue account||pastdue account =T-jG_.H  
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杂项帐户sundry account UrmnHc>}c  
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详细帐单||明细表detail account }rQ0*h  
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呆帐bad account =.]{OT  
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会计项目title of account 2w;Cw~<=d  
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会计薄||帐薄account-book m2\[L/W]  
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营业报告书||损益计算表account of budiness||business report 9yK\<6}}QH  
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借贷细帐||交验帐account rendered +,zV [\  
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明细帐account stated @ek8t2??x  
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与…银行开立一户头to open an account with q\/xx`L  
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与…银行建立交易to keep account with ~cf
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继续记帐to keep account (@NW
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与…有交易to have an account with "8 ?6;!,  
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作成会计帐||有往来帐项to make out an account with b
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清算||清理债务to make up an account .Ms$)1  
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清洁帐目||与…停止交易to close ones account with ]/|D
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结帐to close an account X=? \A{Y  
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清理未付款to ask an account||to demand an account 93 /`e}P"o  
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结清差额to balance the account with M"foP@  
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清算to settle an account||to liquidate an account||to square an account D=B:tP  
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审查帐目||监查帐目to audit an account _I%mY!x\`  
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检查帐目to examine an account OA7=kH@3c  
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转入A的帐户to charge the amount to As account xzRC %  
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以计帐方式付款to pay on account (CE2]Nv9")  
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代理某人||为某人on ones account||on account of one 0qBXL;sE  
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为自己计算||独立帐目on ones own account aX~' gq>  
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由某人收益并负风险on ones account and risk||for ones account and risk DE?@8k  
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由某人负担for ones account||for account of one 6uFGq)4p@  
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按某人指示||列入某人帐户by order and for account of one #elaz8 5  
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列入5月份帐目for May account Bc#6mO-  
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编入某中帐项下to pass to the account of||to place to the account of gwYTOs^  
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寄出清算书to send in an account||to send in render an account c{f1_qXN  
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支票薄cheque book $w<~W1\:  
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支票陈票人cheque drawer ?/s=E+  
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持票人cheque holder dnTXx*I:  
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不记名支票cheque to bearer||bearer cheque fI0L\^b%  
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记名支票||认人支票cheque to order YuDNm}r[  
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到期支票antedated cheque Jh:-<xy)  
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未到期支票postdated cheque Wkv**X}  
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保付支票certified cheque 9uREbip  
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未获兑现支票，退票returned cheque `0Q:d'  
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横线支票crossed cheque \9k{"4jX\  
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普通横线general crossing o6KBJx  
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特别横线special crossing Bv@m)$9\+3  
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空白支票blank cheque KwQO,($,]  
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失效支票，过期支票stale cheque O x$|ZEh  
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普通支票open cheque c8"I]Qc7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F<(xz=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N[+dX_h  
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支票换现金||兑现to cash a cheque S8)awTA9  
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清理票款to clear a cheque %-'U9e KN  
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保证兑现to certify a cheque )eV40l$ M  
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填写支票数额to fill up a cheque j5)qF1W,  
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支票上划线to cross a cheque >PJ-Z~O'   
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开发支票to make out a cheque -oo=IUk  
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签发支票，开立支票to draw a cheque||to issue a cheque }Tef;8
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透支支票to overdraw a cheque ~Iu09t|a  
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背书支票to endorse a cheque mN*P2*  
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请付票款||清付票款to pay a cheque||to honour a cheque 8dhY"&  
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支票退票to dishonour a cheque ;R!
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拒付支票to refuse a cheque _2Z3?/ Y  
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拒付支票to stop payment of a cheque q':wSu u  
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提示要求付款to present for payment PpRO7(<cD  
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见票即付持票人payable to bearer GvOAs-$  
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支付指定人payable to order 0Y2^}u@5  
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已过期||无效out of date||stale b2e  a0  
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请给出票人R/D||refer to drawer Bedjw =B  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ne7{{1  
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文字与数字不一致words and figures differ O N0+:`3\  
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支票 |S:!+[  
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时间已过account closed TrU@mYnE  
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更改处应加盖印章alterations require initials t=rAcyNM  
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时间已过effects not cleared .Pes{uHg  
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停止付款payment stopped (TNY2Ke2 8  
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支票毁损cheque mutilated }K80G~O2<  
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汇款||寄钱to remit||to send money ]p&< nK,  
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寄票供取款||支票支付to send a cheque for payment A1 QI4.K  
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寄款人a remitter 8$v zpu  
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收款人a remittee 2K rqY  
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国外汇票foreign Bill Rw}2*5#y  
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国内汇票inland Bill [Ba2b: l6v  
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跟单汇票documentary bill ri<'-wi  
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空头汇票accommodation bill #K#Mv/  
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原始汇票original bill R] Disljq  
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改写||换新票据renewed bill L8:]`MQ0  
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即期汇票sight bill||bill on demand Kunle~Ro  
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…days after date||…days after date…日后付款 q8?
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…months after date||…months after date…月后付款 $-$5ta{s  
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见票后…日付款…days after sight||…days sight dd\bI_  
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见票后…月付款…months after sight||…months sight PyC;f8n'(  
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同组票据set of bills VLh%XoQx[  
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单张汇票sola of exchange||sole of exchange 2q"_^deI5*  
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远期汇票usance bill||bill at usance N@cMM1  
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长期汇票long bill Z$ !C=  
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短期汇票short bill <TI3@9\qXE  
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逾期汇票overdue bill T$H2'tK|  
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宽限日期days of grace y Dd=& T   
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电汇telegraphic transfer （T.T） 5{')GTdX>  
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邮汇postal order||postal note （Am.）||post office order||money order R `;o!B}[  
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本票promissory note （P/N） nc< qbN  
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押汇负责书||押汇保证书letter of hypothecation L<0=giE  
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副保||抵押品||付属担保物collateral security -<O JqB  
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担保书trust receipt||letter of indemnity `Gf{z%/  
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承兑||认付acceptance [d0%.+U  
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单张承兑general acceptance M z93  
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有条件承兑qualified acceptance -=}b;Kf-  
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附条件认付conditional acceptance g+.0c=G(  
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部分认付partial acceptance   dnix:'D1