[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_D0yhh  
会计报表statement of account {{B'65Wu  
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往来帐目account current \RtFF  
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现在往来帐||存款额current accout +SE\c  
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销货帐account sales &['L7  
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共同计算帐项joint account NpCQ4K  
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未决帐项outstanding account !* KQ2#e  
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贷方帐项credit account||creditor account ~H:=
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借方帐项debit account||debtor account dA E85  
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应付帐||应付未付帐account payable Q`NdsS2  
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应收帐||应收未收帐account receivable  (:o:_U  
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新交易||新帐new account VbMud]40F  
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未决帐||老帐old account c~ vql4  
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现金帐cash account SIKaDIZ  
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流水帐running account 8~y
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暂记帐||未定帐suspense account c0HPS9N\  
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过期帐||延滞帐overdue account||pastdue account O!hp=`B,jf  
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杂项帐户sundry account xLLTp7b(  
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详细帐单||明细表detail account |pbetA4&  
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呆帐bad account -sdzA6dp  
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会计项目title of account t^>P,%$  
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会计薄||帐薄account-book )F\
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营业报告书||损益计算表account of budiness||business report 7lAJ 0  
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借贷细帐||交验帐account rendered %C #Ps   
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明细帐account stated ,3eN&  
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与…银行开立一户头to open an account with ^&y*=6C  
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与…银行建立交易to keep account with =jpRv<
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继续记帐to keep account - :Fr($^  
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与…有交易to have an account with $7xfLS8Vo  
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作成会计帐||有往来帐项to make out an account with nygeR|:\  
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清算||清理债务to make up an account WLh!L='{BK  
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清洁帐目||与…停止交易to close ones account with *Sbc 8Y  
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结帐to close an account [AD%8H  
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清理未付款to ask an account||to demand an account kDE:KV<"c  
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结清差额to balance the account with @^-f+o  
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清算to settle an account||to liquidate an account||to square an account K7(GdKZe  
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审查帐目||监查帐目to audit an account h4ghMBo%  
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检查帐目to examine an account bOV]!)o  
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转入A的帐户to charge the amount to As account Z%r8oj\n  
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以计帐方式付款to pay on account =)Goip  
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代理某人||为某人on ones account||on account of one IueI7A  
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为自己计算||独立帐目on ones own account ^c sOXP=Yp  
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由某人收益并负风险on ones account and risk||for ones account and risk ]}_Ohe]X  
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由某人负担for ones account||for account of one w /CD-  
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按某人指示||列入某人帐户by order and for account of one j2%#xZ{
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列入5月份帐目for May account \Q,5Ne'o  
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编入某中帐项下to pass to the account of||to place to the account of 6uWPIM;  
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寄出清算书to send in an account||to send in render an account 3W?H^1t  
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支票薄cheque book I%ZSh]On  
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支票陈票人cheque drawer DGx<Nys@B  
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持票人cheque holder ",Fqpu&M  
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不记名支票cheque to bearer||bearer cheque ~
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记名支票||认人支票cheque to order )'t&LWS~  
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到期支票antedated cheque $PKUcT0N9  
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未到期支票postdated cheque L)/^%/!  
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保付支票certified cheque zRF+D+  
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未获兑现支票，退票returned cheque '9q:gFO  
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横线支票crossed cheque q#!c6lG  
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普通横线general crossing )qV&sru.$  
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特别横线special crossing cu$i8$?t  
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空白支票blank cheque B#;0{  
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失效支票，过期支票stale cheque H?<ceK'e  
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普通支票open cheque /0I=?+QSo  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount BY^5z<^.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nH^RQ'19  
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支票换现金||兑现to cash a cheque -6u#:pVpU  
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清理票款to clear a cheque y?s8UEC  
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保证兑现to certify a cheque iNAaTU  
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填写支票数额to fill up a cheque y3vm+tJc{  
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支票上划线to cross a cheque !p~K;p,  
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开发支票to make out a cheque W=k%aB?p  
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签发支票，开立支票to draw a cheque||to issue a cheque TGJ\f  
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透支支票to overdraw a cheque Lx"a#rZ  
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背书支票to endorse a cheque T?Dq2UW  
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请付票款||清付票款to pay a cheque||to honour a cheque :
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支票退票to dishonour a cheque 6GD Uo}.  
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拒付支票to refuse a cheque M\s^>7es  
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拒付支票to stop payment of a cheque L^`oJ9k!  
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提示要求付款to present for payment pP'-}%  
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见票即付持票人payable to bearer
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支付指定人payable to order ]'aGoR  
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已过期||无效out of date||stale #oYX0wvl  
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请给出票人R/D||refer to drawer )N-+,Ms  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )_EobE\  
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文字与数字不一致words and figures differ -o#0Yt}3  
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支票 O)5-6lm  
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时间已过account closed cf@#a@7m9  
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更改处应加盖印章alterations require initials yB.6U56  
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时间已过effects not cleared dl{3fldb  
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停止付款payment stopped 0t4i'??  
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支票毁损cheque mutilated 6ldDt?iSg  
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汇款||寄钱to remit||to send money R1q04Zj{2  
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寄票供取款||支票支付to send a cheque for payment r?V|9B`$p  
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寄款人a remitter x`e YCi  
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收款人a remittee $K G?d>wx  
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国外汇票foreign Bill h'jnc.  
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国内汇票inland Bill ]jYl:41yI  
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跟单汇票documentary bill L'6zs:i  
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空头汇票accommodation bill @)0gXg  
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原始汇票original bill R`<E3J\*  
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改写||换新票据renewed bill $H9xM  
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即期汇票sight bill||bill on demand 2-6-kS)c  
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…days after date||…days after date…日后付款 f;Dz(~hw  
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…months after date||…months after date…月后付款 npF[J x[  
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见票后…日付款…days after sight||…days sight WZr~Pb9  
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见票后…月付款…months after sight||…months sight 0Nfj}sXCWE  
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同组票据set of bills 4M]8po/;  
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单张汇票sola of exchange||sole of exchange 7-
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远期汇票usance bill||bill at usance 2*M*<p=v  
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长期汇票long bill u62sq: GjH  
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短期汇票short bill aPC!M4#  
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逾期汇票overdue bill HZ}*o%O  
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宽限日期days of grace BUb(BzC  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order Xo`1#6xsE  
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本票promissory note （P/N） >- P0wowL  
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押汇负责书||押汇保证书letter of hypothecation lIz_0rE  
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副保||抵押品||付属担保物collateral security uNbA>*c4M  
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担保书trust receipt||letter of indemnity 4*x!B![]y  
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承兑||认付acceptance
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单张承兑general acceptance >x4[7YAU{  
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有条件承兑qualified acceptance +ZKhmb!  
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附条件认付conditional acceptance K//T}-Uub  
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部分认付partial acceptance   |QLX ..