[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。   JN4gH4ez)  
会计报表statement of account :o8|P  
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往来帐目account current hc[J,yG  
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现在往来帐||存款额current accout ygH)U.  
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销货帐account sales 3)ox8,{%}  
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共同计算帐项joint account /*{'p!?  
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未决帐项outstanding account nDO 7  
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贷方帐项credit account||creditor account =0
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借方帐项debit account||debtor account .?5 ~zK  
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应付帐||应付未付帐account payable gaz",kK<  
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应收帐||应收未收帐account receivable ^67}&O^1 ,  
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新交易||新帐new account h&CZN !  
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未决帐||老帐old account ;`LG WT-<F  
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现金帐cash account &'&) E((  
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流水帐running account }A@:JR+|  
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暂记帐||未定帐suspense account @@U  
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过期帐||延滞帐overdue account||pastdue account o*/;Zp==  
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杂项帐户sundry account HM0&%  
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详细帐单||明细表detail account '_
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呆帐bad account N8At N\e  
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会计项目title of account i&lW&]  
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会计薄||帐薄account-book qx1Js3%  
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营业报告书||损益计算表account of budiness||business report N[3Y~HX!q  
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借贷细帐||交验帐account rendered 2IW!EUR   
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明细帐account stated T^#d;A  
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与…银行开立一户头to open an account with i0wBZ i?  
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与…银行建立交易to keep account with 4Ol1 T(J#  
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继续记帐to keep account f?=0Wzb  
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与…有交易to have an account with P3W3+pwq  
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作成会计帐||有往来帐项to make out an account with wAW{{ p  
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清算||清理债务to make up an account 5655)u.N8  
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清洁帐目||与…停止交易to close ones account with ji4bz#/B0  
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结帐to close an account O>vCi&  
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清理未付款to ask an account||to demand an account ct=K.m@E%X  
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结清差额to balance the account with 2{BS `f  
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清算to settle an account||to liquidate an account||to square an account /3hY[#e  
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审查帐目||监查帐目to audit an account 3:#6/@wQ  
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检查帐目to examine an account x%ccNP0  
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转入A的帐户to charge the amount to As account SvkCx>6/G  
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以计帐方式付款to pay on account `Xeiz'~f8  
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代理某人||为某人on ones account||on account of one ^ZS!1%1  
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为自己计算||独立帐目on ones own account O/#uQn}  
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由某人收益并负风险on ones account and risk||for ones account and risk bd}[X'4d  
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由某人负担for ones account||for account of one 2,g4yXws5  
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按某人指示||列入某人帐户by order and for account of one 1\aTA,  
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列入5月份帐目for May account [ "3 s  
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编入某中帐项下to pass to the account of||to place to the account of xz.M'az\  
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寄出清算书to send in an account||to send in render an account !m-`~3P#l,  
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支票薄cheque book $%31Gk[I  
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支票陈票人cheque drawer 5cU:wc  
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持票人cheque holder x6!Q''f7  
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不记名支票cheque to bearer||bearer cheque Piwox1T;  
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记名支票||认人支票cheque to order a.?U$F  
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到期支票antedated cheque }KIS_krs  
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未到期支票postdated cheque $>yfu=]?  
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保付支票certified cheque L1(-xNUo_i  
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未获兑现支票，退票returned cheque U{[YCs fk  
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横线支票crossed cheque ^QJJ2jZ  
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普通横线general crossing '2<r{  
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特别横线special crossing <)(W7#Ks  
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空白支票blank cheque to&,d`k=-  
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失效支票，过期支票stale cheque S!z3$@o  
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普通支票open cheque =MJB:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gVzIEE25  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @Bhcb.kbq  
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支票换现金||兑现to cash a cheque L{8_6s(:  
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清理票款to clear a cheque ! {G 0'  
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保证兑现to certify a cheque [{u3g4`}  
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填写支票数额to fill up a cheque !1=OaOT  
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支票上划线to cross a cheque ^ `Ozw^~  
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开发支票to make out a cheque 8/dMvAB1So  
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签发支票，开立支票to draw a cheque||to issue a cheque -NN=(p!<  
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透支支票to overdraw a cheque jUA~}DVD  
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背书支票to endorse a cheque KU` *LB:  
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请付票款||清付票款to pay a cheque||to honour a cheque >rEZ$h  
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支票退票to dishonour a cheque 5qQMGN$K  
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拒付支票to refuse a cheque L7 }nmP>aR  
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拒付支票to stop payment of a cheque nI6ompTX  
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提示要求付款to present for payment $Xlr@)%  
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见票即付持票人payable to bearer v~
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支付指定人payable to order ;(`bP  
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已过期||无效out of date||stale =exCpW>  
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请给出票人R/D||refer to drawer a4^hC[a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -@w,tbc$  
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文字与数字不一致words and figures differ N+c|0  
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支票 wL),/i&<  
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时间已过account closed h7E?7nR  
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更改处应加盖印章alterations require initials  <Y"RsW9  
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时间已过effects not cleared vOlfyH>  
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停止付款payment stopped ?+hEs =Xs  
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支票毁损cheque mutilated 9~~NxWY%x  
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汇款||寄钱to remit||to send money QYo04`Rl  
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寄票供取款||支票支付to send a cheque for payment #>aq'47j  
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寄款人a remitter r*b+kSh  
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收款人a remittee Ich^*z(F$  
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国外汇票foreign Bill }6a}8EyFP  
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国内汇票inland Bill nQV0I"f]?]  
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跟单汇票documentary bill [r"Oi| 8I  
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空头汇票accommodation bill O'98OH+u  
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原始汇票original bill (]c L5o9  
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改写||换新票据renewed bill G 3U[)("  
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即期汇票sight bill||bill on demand sm'_0EUg  
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…days after date||…days after date…日后付款 ]:LlOv$  
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…months after date||…months after date…月后付款 5QK%BiDlr  
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见票后…日付款…days after sight||…days sight N{bg-%s10i  
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见票后…月付款…months after sight||…months sight `w#VYs|k  
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同组票据set of bills AP%R*0]  
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单张汇票sola of exchange||sole of exchange VsSAb%
  
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远期汇票usance bill||bill at usance >vo 6X]p~  
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长期汇票long bill ,gNZHKNq  
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短期汇票short bill MzUKp"  
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逾期汇票overdue bill {+#{Cha  
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宽限日期days of grace >b"@{MZ@t  
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电汇telegraphic transfer （T.T） :'%|LB c0  
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邮汇postal order||postal note （Am.）||post office order||money order d+)LK~  
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本票promissory note （P/N） ]T/%Bau  
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押汇负责书||押汇保证书letter of hypothecation } 'xGip@W  
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副保||抵押品||付属担保物collateral security {J1rjrPo  
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担保书trust receipt||letter of indemnity >F^$ ' b]  
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承兑||认付acceptance 8*&-u +@%  
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单张承兑general acceptance .(Ux1.0C  
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有条件承兑qualified acceptance W:n\,P  
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附条件认付conditional acceptance h{-en50tN  
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部分认付partial acceptance   'p[6K'Uq5