[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。   _>aP5g?Ep  
会计报表statement of account -E3cS  
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往来帐目account current OHW|?hI=[  
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现在往来帐||存款额current accout FV3[
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销货帐account sales @/ nGc9h  
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共同计算帐项joint account )v11j.D  
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未决帐项outstanding account wf1p/bpf  
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贷方帐项credit account||creditor account NQ;$V:s)  
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借方帐项debit account||debtor account bq8Wvlv04  
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应付帐||应付未付帐account payable `W" ;4A  
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应收帐||应收未收帐account receivable "vQ%` Q  
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新交易||新帐new account ?Yf v^DQ5  
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未决帐||老帐old account 1-N+qNSD`  
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现金帐cash account } XhL`%  
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流水帐running account 0!KYi_3  
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暂记帐||未定帐suspense account sLJ]N0t  
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过期帐||延滞帐overdue account||pastdue account WiB~sIp  
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杂项帐户sundry account {^(uoB C/  
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详细帐单||明细表detail account S@S4<R1{\  
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呆帐bad account w0Ex}  
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会计项目title of account `H>&dK|/  
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会计薄||帐薄account-book "aI)LlyCY  
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营业报告书||损益计算表account of budiness||business report (VI(Nv:o@  
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借贷细帐||交验帐account rendered 8-7Ml3G*  
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明细帐account stated ';8 ,RT e  
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与…银行开立一户头to open an account with km5gO|V>m  
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与…银行建立交易to keep account with .m8l\h^3  
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继续记帐to keep account ;r~1TUKb  
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与…有交易to have an account with `8O Bw  
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作成会计帐||有往来帐项to make out an account with sb3z8:r  
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清算||清理债务to make up an account gg^iYTpt  
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清洁帐目||与…停止交易to close ones account with oq,nfU A  
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结帐to close an account ^'
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清理未付款to ask an account||to demand an account [\<#iRcP  
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结清差额to balance the account with M=95E$6  
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清算to settle an account||to liquidate an account||to square an account b&4JHyleF  
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审查帐目||监查帐目to audit an account FW;}S9u3  
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检查帐目to examine an account sKKc_H3YSH  
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转入A的帐户to charge the amount to As account <o3I<ci6  
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以计帐方式付款to pay on account  eFf9T@  
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代理某人||为某人on ones account||on account of one B:UPSX)A  
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为自己计算||独立帐目on ones own account HOH5_E>d  
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由某人收益并负风险on ones account and risk||for ones account and risk 9e
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由某人负担for ones account||for account of one [N%InsA9k  
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按某人指示||列入某人帐户by order and for account of one Iix:
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列入5月份帐目for May account <6hs<qXqi  
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编入某中帐项下to pass to the account of||to place to the account of XH*(zTd(?  
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寄出清算书to send in an account||to send in render an account 'Pn:10;  
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支票薄cheque book Ygg(qB1q  
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支票陈票人cheque drawer Lr\(7r  
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持票人cheque holder  glM42s  
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不记名支票cheque to bearer||bearer cheque o@j!JI&  
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记名支票||认人支票cheque to order SbMRrWy  
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到期支票antedated cheque P$AHw;n[R  
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未到期支票postdated cheque LSXsq}  
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保付支票certified cheque "~6&rt  
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未获兑现支票，退票returned cheque CJ)u#PmkJ  
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横线支票crossed cheque =
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普通横线general crossing {ynI]Wj`L  
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特别横线special crossing `r\/5|M  
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空白支票blank cheque Q4N0j' QA  
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失效支票，过期支票stale cheque mwz!7Q   
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普通支票open cheque vsI|HxpyC,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <<YH4}wZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0? KvR``Aj  
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支票换现金||兑现to cash a cheque s cd}{Y  
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清理票款to clear a cheque }:b) =fs  
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保证兑现to certify a cheque D;DI8.4`N  
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填写支票数额to fill up a cheque x$b
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支票上划线to cross a cheque >?$q
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开发支票to make out a cheque ::D i  
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签发支票，开立支票to draw a cheque||to issue a cheque @c%h fI  
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透支支票to overdraw a cheque $-mwr,i  
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背书支票to endorse a cheque B%Z,Xjq  
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请付票款||清付票款to pay a cheque||to honour a cheque tWI4x3&2  
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支票退票to dishonour a cheque /A%31WE&1  
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拒付支票to refuse a cheque f}zv@6#&  
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拒付支票to stop payment of a cheque ?C|b>wM/  
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提示要求付款to present for payment soB5sFt&]  
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见票即付持票人payable to bearer 0HS"Oxx'  
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支付指定人payable to order D7(kkr:r  
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已过期||无效out of date||stale ugMfpT)  
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请给出票人R/D||refer to drawer Zjkrne{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -c'~0g]<  
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文字与数字不一致words and figures differ >ay% !X@3"  
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支票 x9B{|+tIoc  
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时间已过account closed ]&RC<imq  
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更改处应加盖印章alterations require initials 8<Yqpb  
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时间已过effects not cleared Xeo2 < @[  
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停止付款payment stopped mU3 @|a/@0  
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支票毁损cheque mutilated BVk&TGa;[$  
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汇款||寄钱to remit||to send money +Tug.[A  
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寄票供取款||支票支付to send a cheque for payment gnPu{-E
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寄款人a remitter vw/L|b7G  
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收款人a remittee #nOS7Q#uW  
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国外汇票foreign Bill VS{po:]A  
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国内汇票inland Bill w`")^KXi  
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跟单汇票documentary bill 2MapB *  
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空头汇票accommodation bill Z+*t=?L,,G  
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原始汇票original bill _RHB ^y;-  
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改写||换新票据renewed bill 4._U  
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即期汇票sight bill||bill on demand eiJ13`T  
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…days after date||…days after date…日后付款 MY[QYBkn}  
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…months after date||…months after date…月后付款 7vRFF@eq}  
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见票后…日付款…days after sight||…days sight #@*;Y(9Ol  
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见票后…月付款…months after sight||…months sight sSM^net0  
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同组票据set of bills d'4^c,d  
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单张汇票sola of exchange||sole of exchange -jv%BJJlX
 
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远期汇票usance bill||bill at usance [HV>4,,3"  
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长期汇票long bill u9.x31^  
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短期汇票short bill |m^qA](M  
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逾期汇票overdue bill 9q# #)  
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宽限日期days of grace J^Dkx"1GD  
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电汇telegraphic transfer （T.T） yE aim~  
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邮汇postal order||postal note （Am.）||post office order||money order -R~!N#y  
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本票promissory note （P/N） w $\p\}~,  
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押汇负责书||押汇保证书letter of hypothecation +w(sDH~kd  
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副保||抵押品||付属担保物collateral security d!V;\w  
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担保书trust receipt||letter of indemnity ZB+N[VJs)  
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承兑||认付acceptance &8l "Dl  
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单张承兑general acceptance FC'v= *  
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有条件承兑qualified acceptance h  0EpW5  
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附条件认付conditional acceptance x*8lz\w  
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部分认付partial acceptance   _QD##`<