[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。   m5Gt8Z 6a  
会计报表statement of account ~L j[xP  
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往来帐目account current .hW_P62\#  
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现在往来帐||存款额current accout l%]S7|PKx  
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销货帐account sales }I_/>58  
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共同计算帐项joint account IKSe X  
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未决帐项outstanding account hQ`g B.DR  
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贷方帐项credit account||creditor account jeM %XI  
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借方帐项debit account||debtor account n]G!@- z  
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应付帐||应付未付帐account payable td{M%D,R"  
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应收帐||应收未收帐account receivable Ig*68M<  
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新交易||新帐new account D9`J||]E  
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未决帐||老帐old account 8,
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现金帐cash account K^0cL%dB  
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流水帐running account [:Kl0m7  
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暂记帐||未定帐suspense account f4F13n_0X  
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过期帐||延滞帐overdue account||pastdue account ;OjxEXaq  
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杂项帐户sundry account _?]E)i'RI  
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详细帐单||明细表detail account -P"9KnsO  
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呆帐bad account iU3GUsPy  
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会计项目title of account t[>y=89
 
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会计薄||帐薄account-book <Z^P8nu  
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营业报告书||损益计算表account of budiness||business report 9='a9\((mH  
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借贷细帐||交验帐account rendered VRr_s:CWK  
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明细帐account stated RY8Ot2DWi  
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与…银行开立一户头to open an account with $"VgNynq  
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与…银行建立交易to keep account with @y3u'Y,B  
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继续记帐to keep account rLt`=bl&&U  
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与…有交易to have an account with vkFfHzR$  
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作成会计帐||有往来帐项to make out an account with F_KPhe$  
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清算||清理债务to make up an account P F#X8+&J  
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清洁帐目||与…停止交易to close ones account with `S&( J2KV  
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结帐to close an account b{:
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清理未付款to ask an account||to demand an account `O:ecPD4M  
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结清差额to balance the account with f7y a0%N  
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清算to settle an account||to liquidate an account||to square an account I/whpOg  
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审查帐目||监查帐目to audit an account iy{n"#uX  
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检查帐目to examine an account .}AzkKdd@  
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转入A的帐户to charge the amount to As account };rxpw>ms  
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以计帐方式付款to pay on account $d<vPpJ3  
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代理某人||为某人on ones account||on account of one D..dGh.MY  
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为自己计算||独立帐目on ones own account b^SQCX+P  
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由某人收益并负风险on ones account and risk||for ones account and risk 7~gIOu  
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由某人负担for ones account||for account of one {8'f>YP  
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按某人指示||列入某人帐户by order and for account of one NJ^H"F LS:  
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列入5月份帐目for May account 3WOm`<  
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编入某中帐项下to pass to the account of||to place to the account of Hr?_`:  
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寄出清算书to send in an account||to send in render an account A/WmVv6  
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支票薄cheque book Bl\/q83(  
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支票陈票人cheque drawer +,"O#`sy<  
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持票人cheque holder 
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不记名支票cheque to bearer||bearer cheque +>w %j&B  
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记名支票||认人支票cheque to order )z:"P;b"Nl  
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到期支票antedated cheque PP]Z~ne0X  
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未到期支票postdated cheque bL6, fUS  
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保付支票certified cheque "8BZj;yS  
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未获兑现支票，退票returned cheque [v,Y-}wQ)  
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横线支票crossed cheque 9i8 ~  
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普通横线general crossing ?'jRUfl   
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特别横线special crossing ML)5nJD  
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空白支票blank cheque >3,t`Z:  
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失效支票，过期支票stale cheque kX1#+X  
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普通支票open cheque $I$ B8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount aR@s. ll  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Dau'VtzN  
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支票换现金||兑现to cash a cheque /bBFPrW  
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清理票款to clear a cheque >oOZDuj  
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保证兑现to certify a cheque 08pG)_L  
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填写支票数额to fill up a cheque '4x uH3  
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支票上划线to cross a cheque /OaW4 b$Tz  
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开发支票to make out a cheque q n2X._`  
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签发支票，开立支票to draw a cheque||to issue a cheque )c"m:3D@  
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透支支票to overdraw a cheque =4H"&Eu{  
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背书支票to endorse a cheque }.$5'VGO  
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请付票款||清付票款to pay a cheque||to honour a cheque /A{/  
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支票退票to dishonour a cheque WdvXVF  

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拒付支票to refuse a cheque N)tqjq  
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拒付支票to stop payment of a cheque {;T7K
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提示要求付款to present for payment = Co[pt  
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见票即付持票人payable to bearer :Q@qR((&o  
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支付指定人payable to order =OUms@xcE  
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已过期||无效out of date||stale ;94e   
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请给出票人R/D||refer to drawer ;vDjd2@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J_H=GHMp}  
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文字与数字不一致words and figures differ PU\?eA  
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支票 d;-/F b{4  
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时间已过account closed ,8vqzI  
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更改处应加盖印章alterations require initials .-[d6Pn
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时间已过effects not cleared N!u(G  
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停止付款payment stopped ]0+5@c  
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支票毁损cheque mutilated O'OVj   
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汇款||寄钱to remit||to send money QQB\$[M!Z  
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寄票供取款||支票支付to send a cheque for payment n'&Cr0{  
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寄款人a remitter nisW<Q`uB  
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收款人a remittee QNk\y@yKw  
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国外汇票foreign Bill .sO.Y<-fl  
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国内汇票inland Bill C_&-2Z  
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跟单汇票documentary bill D9cpw0{nc  
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空头汇票accommodation bill *~t&Ux#hj  
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原始汇票original bill U]aH4N  
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改写||换新票据renewed bill sS 5aJ}Qs  
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即期汇票sight bill||bill on demand doIcO,Q  
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…days after date||…days after date…日后付款 q;W(;B  
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…months after date||…months after date…月后付款 J=%(f1X<W  
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见票后…日付款…days after sight||…days sight %Sgdhgk1  
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见票后…月付款…months after sight||…months sight ;;A8TcE '  
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同组票据set of bills TJ&Z/k3-  
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单张汇票sola of exchange||sole of exchange 9kpCn.rJ  
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远期汇票usance bill||bill at usance 3NLC~CJ  
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长期汇票long bill ?`,Rkg0fe  
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短期汇票short bill VGHy|5K$  
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逾期汇票overdue bill `4@ _Y<  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） e5"?ol0  
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邮汇postal order||postal note （Am.）||post office order||money order )\!-n]+A  
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本票promissory note （P/N） viLK\>>  
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押汇负责书||押汇保证书letter of hypothecation 0c pI2  
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副保||抵押品||付属担保物collateral security [i  ]  
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担保书trust receipt||letter of indemnity RfZZqeU  
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承兑||认付acceptance g4`)n`  
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单张承兑general acceptance JyfWy  
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有条件承兑qualified acceptance =` %iv|>r0  
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附条件认付conditional acceptance 2&k5X-Y  
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部分认付partial acceptance   n*HRGJ