[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。   rP=!!fC1;  
会计报表statement of account 7H=^~J  
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往来帐目account current jl:dKL@  
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现在往来帐||存款额current accout %mv9+WJN.  
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销货帐account sales ^&|$&7  
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共同计算帐项joint account %~RO V>&  
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未决帐项outstanding account 6E eU iLd  
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贷方帐项credit account||creditor account >;ucwLi  
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借方帐项debit account||debtor account *Y2d!9F}Sa  
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应付帐||应付未付帐account payable kp+\3z_  
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应收帐||应收未收帐account receivable /y\KLa  
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新交易||新帐new account f"0{e9 O]2  
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未决帐||老帐old account ?\7" A  
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现金帐cash account 0 w"&9+kV  
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流水帐running account 27;t,Oq}  
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暂记帐||未定帐suspense account 6m$,t-f0b  
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过期帐||延滞帐overdue account||pastdue account v:YW[THre  
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杂项帐户sundry account w*})ZYIUT  
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详细帐单||明细表detail account A22h+8yG  
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呆帐bad account F3\'WQh  
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会计项目title of account d#N<t`  
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会计薄||帐薄account-book pJ6Z/
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营业报告书||损益计算表account of budiness||business report We#u-#k_O  
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借贷细帐||交验帐account rendered vMsb@@O\\  
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明细帐account stated #Al.Itj  
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与…银行开立一户头to open an account with |->{NUZ{  
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与…银行建立交易to keep account with oHkF>B [  
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继续记帐to keep account -b"7WBl  
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与…有交易to have an account with  $9dm2#0d  
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作成会计帐||有往来帐项to make out an account with ,vEwck#  
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清算||清理债务to make up an account 0x!XE|7I  
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清洁帐目||与…停止交易to close ones account with vr<6j/ty  
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结帐to close an account `JyTS~v$  
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清理未付款to ask an account||to demand an account TSXa#
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结清差额to balance the account with mHjds77e  
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清算to settle an account||to liquidate an account||to square an account +v:t  
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审查帐目||监查帐目to audit an account }:C4T*|  
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检查帐目to examine an account [uP_F
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转入A的帐户to charge the amount to As account p
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以计帐方式付款to pay on account l`8S1~j
 
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代理某人||为某人on ones account||on account of one ,<*n>W4|  
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为自己计算||独立帐目on ones own account YlDui8.N  
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由某人收益并负风险on ones account and risk||for ones account and risk <w UDcF  
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由某人负担for ones account||for account of one 8<ZxE(v  
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按某人指示||列入某人帐户by order and for account of one r# MJ  
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列入5月份帐目for May account V8ka*VJ(B  
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编入某中帐项下to pass to the account of||to place to the account of \xG>>A%  
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寄出清算书to send in an account||to send in render an account Xh"J
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支票薄cheque book >aXyi3B  
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支票陈票人cheque drawer D@ut -J(.  
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持票人cheque holder zhtNL_  
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不记名支票cheque to bearer||bearer cheque 6Mu_
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记名支票||认人支票cheque to order U@21N3_@_  
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到期支票antedated cheque +{U0PI82  
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未到期支票postdated cheque ~< %%n'xmm  
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保付支票certified cheque iJ n<  
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未获兑现支票，退票returned cheque 0Oy.&C T  
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横线支票crossed cheque d-/{@   
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普通横线general crossing w#|uR^~  
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特别横线special crossing {l$DNnS  
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空白支票blank cheque N{oi }i6  
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失效支票，过期支票stale cheque B(tLV9B3Q  
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普通支票open cheque 9C&Xs nk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Jr|"QRC  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K"Vo'9R[_  
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支票换现金||兑现to cash a cheque ])`+ 78  
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清理票款to clear a cheque X}jWNN  
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保证兑现to certify a cheque T}fH   
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填写支票数额to fill up a cheque )|52B;yZx  
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支票上划线to cross a cheque {T;A50  
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开发支票to make out a cheque ^wnlZ09J  
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签发支票，开立支票to draw a cheque||to issue a cheque ^)i5.o\  
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透支支票to overdraw a cheque ;dC>$_P?  
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背书支票to endorse a cheque [nSlkl   
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请付票款||清付票款to pay a cheque||to honour a cheque HACY  
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支票退票to dishonour a cheque d17RJW%A  
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拒付支票to refuse a cheque jH5VrN*Q  
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拒付支票to stop payment of a cheque s%cfJe_k  
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提示要求付款to present for payment )2pOCAjL2  
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见票即付持票人payable to bearer xr*%:TwCta  
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支付指定人payable to order $.5f-vQp  
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已过期||无效out of date||stale  /#FU"  
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请给出票人R/D||refer to drawer }G/#Nb)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mVs<XnA47  

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文字与数字不一致words and figures differ G~+BO'U9'G  
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支票 >WZ_) `R  
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时间已过account closed a5dc#f Kf  
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更改处应加盖印章alterations require initials C f(g  
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时间已过effects not cleared \'Z^rjB  
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停止付款payment stopped }~O`(mnD}K  
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支票毁损cheque mutilated ?.~hex#M@  
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汇款||寄钱to remit||to send money Oh'C[  
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寄票供取款||支票支付to send a cheque for payment \\(3gB.Gd  
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寄款人a remitter &57s//PrX  
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收款人a remittee sIz*r Gz  
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国外汇票foreign Bill SLjSNuOP  
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国内汇票inland Bill caD|*.b  
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跟单汇票documentary bill ;-"'sEu}  
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空头汇票accommodation bill -P>up)p  
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原始汇票original bill +<$b6^>!$  
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改写||换新票据renewed bill %"=qdBuk  
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即期汇票sight bill||bill on demand D&/~lhyNZ  
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…days after date||…days after date…日后付款 Tq,xW  
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…months after date||…months after date…月后付款 oBI@.&tG}  
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见票后…日付款…days after sight||…days sight bc% N !d  
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见票后…月付款…months after sight||…months sight z8*{i]j  
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同组票据set of bills tJ9-8ZT*  
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单张汇票sola of exchange||sole of exchange *sYvV,  
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远期汇票usance bill||bill at usance [ *W l=  
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长期汇票long bill L)-1( e<x  
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短期汇票short bill 'l&bg8K9  
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逾期汇票overdue bill (^9dp[2  
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宽限日期days of grace -E,p[Sp  
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电汇telegraphic transfer （T.T） ;wKsi_``@  
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邮汇postal order||postal note （Am.）||post office order||money order P{%R*hb]  
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本票promissory note （P/N） ]m@p? A$  
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押汇负责书||押汇保证书letter of hypothecation f0]`TjY  
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副保||抵押品||付属担保物collateral security X\HP&;Wd  
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担保书trust receipt||letter of indemnity <nbc RO.  
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承兑||认付acceptance &LDA=B  
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单张承兑general acceptance \oy8)o/Gb  
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有条件承兑qualified acceptance r(DW,xoK0  
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附条件认付conditional acceptance #Pe|}!)u  
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部分认付partial acceptance   )F65sV{