[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。   /B)2 L]6p  
会计报表statement of account H4W!Md  
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往来帐目account current `@ny!S|1/  
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现在往来帐||存款额current accout "!CV
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销货帐account sales Mdq|:^px  
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共同计算帐项joint account aRElk&M  
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未决帐项outstanding account #RbdQH !  
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贷方帐项credit account||creditor account w}#3 pU<<  
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借方帐项debit account||debtor account ?|WoNA~j}`  
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应付帐||应付未付帐account payable ("F$r$9S  
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应收帐||应收未收帐account receivable Z6rZAwy  
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新交易||新帐new account FPkk\[EU  
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未决帐||老帐old account j,;f#+O`g  
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现金帐cash account  B9y5NX  
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流水帐running account {5D%<Te  
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暂记帐||未定帐suspense account V6](_ w!  
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过期帐||延滞帐overdue account||pastdue account EtPB_!  +  
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杂项帐户sundry account Og1\6Q  
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详细帐单||明细表detail account 9S17Lr*c  
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呆帐bad account l l*g *zt3  
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会计项目title of account 3I)oqS@q'  
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会计薄||帐薄account-book 2-qWR<E  
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营业报告书||损益计算表account of budiness||business report !BrZTo  
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借贷细帐||交验帐account rendered R\n@q_!`X  
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明细帐account stated z=>PjIW  
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与…银行开立一户头to open an account with S/y(1.wh  
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与…银行建立交易to keep account with i@WO>+iB  
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继续记帐to keep account XAF]B,h=  
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与…有交易to have an account with Sjwwc6_c  
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作成会计帐||有往来帐项to make out an account with yJqDB$0  
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清算||清理债务to make up an account L7(.dO0C  
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清洁帐目||与…停止交易to close ones account with {O!;cI~  
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结帐to close an account e2;=OoBK  
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清理未付款to ask an account||to demand an account WYCDEoqU2  
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结清差额to balance the account with {EU]\Mp0j  
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清算to settle an account||to liquidate an account||to square an account +`m0i1uI3  
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审查帐目||监查帐目to audit an account n1+J{EPH  
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检查帐目to examine an account c1f`?i}.  
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转入A的帐户to charge the amount to As account 
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以计帐方式付款to pay on account c/3]M>+M  
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代理某人||为某人on ones account||on account of one mA 3yM#  
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为自己计算||独立帐目on ones own account jLul:* L  
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由某人收益并负风险on ones account and risk||for ones account and risk 1 7hXg"B  
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由某人负担for ones account||for account of one 8ax3"G  
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按某人指示||列入某人帐户by order and for account of one hN:2(x  
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列入5月份帐目for May account B;L^!sL
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编入某中帐项下to pass to the account of||to place to the account of NslaG  
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寄出清算书to send in an account||to send in render an account +wr 5&  
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支票薄cheque book !O8vr4=  
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支票陈票人cheque drawer j6$_U@)%
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持票人cheque holder ~ +z'pK~c  
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不记名支票cheque to bearer||bearer cheque 3&JsYQu  
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记名支票||认人支票cheque to order  <:BhV82l  
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到期支票antedated cheque 5gbJTh<JU  
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未到期支票postdated cheque %@jv\J  
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保付支票certified cheque E8 Wgm 8  
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未获兑现支票，退票returned cheque hU `H\LE  
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横线支票crossed cheque 8ESBui3;  
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普通横线general crossing CtA0W\9w5a  
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特别横线special crossing t <#Yr%a  
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空白支票blank cheque }45&s9m=  
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失效支票，过期支票stale cheque ;^FV  
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普通支票open cheque -q\1Tlc]3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @QMMtfe
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :NO'[iE  
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支票换现金||兑现to cash a cheque 7WW@%4(  
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清理票款to clear a cheque pVPCxP  
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保证兑现to certify a cheque  =g$%.  
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填写支票数额to fill up a cheque z6b
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支票上划线to cross a cheque < ppg$;  
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开发支票to make out a cheque +hRAU@RA  
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签发支票，开立支票to draw a cheque||to issue a cheque +glT5sOk  
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透支支票to overdraw a cheque ? A;x%8}  
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背书支票to endorse a cheque S.aSNH<  
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请付票款||清付票款to pay a cheque||to honour a cheque %%}U -*b  
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支票退票to dishonour a cheque D|@*HX@_Xp  
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拒付支票to refuse a cheque \L -o>O  
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拒付支票to stop payment of a cheque SZW`|ajH  
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提示要求付款to present for payment :[|4Zn  
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见票即付持票人payable to bearer //n$#c_}u  
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支付指定人payable to order 4t]ccqX*{  
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已过期||无效out of date||stale Zvz Zs  
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请给出票人R/D||refer to drawer o{7wPwQ;*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^3"~
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文字与数字不一致words and figures differ [qbZp1s|(  
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支票 5My4a9  
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时间已过account closed vZMb/}-o  
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更改处应加盖印章alterations require initials  ac  
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时间已过effects not cleared e1cqzhI=nA  
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停止付款payment stopped u}I-#j)wap  
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支票毁损cheque mutilated ;wGoEN  
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汇款||寄钱to remit||to send money {Kh^)oYdd  
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寄票供取款||支票支付to send a cheque for payment gXJtk;  
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寄款人a remitter _uXb 9  
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收款人a remittee --OAs
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国外汇票foreign Bill b=@H5XTZyK  
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国内汇票inland Bill V36u%zdX5n  
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跟单汇票documentary bill .R^R32ln  
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空头汇票accommodation bill :(Ak:  
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原始汇票original bill x)R1aq  
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改写||换新票据renewed bill ffW-R)U|3  
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即期汇票sight bill||bill on demand rF$S  
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…days after date||…days after date…日后付款 _b`/QSL  
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…months after date||…months after date…月后付款 x*!*2 {  
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见票后…日付款…days after sight||…days sight 0h kZ  
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见票后…月付款…months after sight||…months sight _H@8qR  
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同组票据set of bills l*Q OM  
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单张汇票sola of exchange||sole of exchange 24po}nrO  
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远期汇票usance bill||bill at usance BC85#sbl  
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长期汇票long bill #<@_mbQ@|K  
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短期汇票short bill <vzU}JA\  
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逾期汇票overdue bill -^*8D(j*  
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宽限日期days of grace ;xSlRTNT=6  
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电汇telegraphic transfer （T.T） cef:>>6_  
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邮汇postal order||postal note （Am.）||post office order||money order SwO8d;e  
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本票promissory note （P/N） _AiGD  
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押汇负责书||押汇保证书letter of hypothecation j[=P3Z0q  
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副保||抵押品||付属担保物collateral security S+pm@~xe  
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担保书trust receipt||letter of indemnity L @8[.  
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承兑||认付acceptance =/N0^  
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单张承兑general acceptance XE|"n  
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有条件承兑qualified acceptance :5zO !~\  
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附条件认付conditional acceptance L_AQS9a^D  
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部分认付partial acceptance   L;'v,s