[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。   V]fsjpvlmr  
会计报表statement of account Xv2u7T\  
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往来帐目account current Obl,Qa:5  
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现在往来帐||存款额current accout zo{WmV7[|  
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销货帐account sales X61p xPa  
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共同计算帐项joint account b+DBz}L4  
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未决帐项outstanding account d0"Xlleld  
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贷方帐项credit account||creditor account =u,8(:R]s  
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借方帐项debit account||debtor account #y4+O;{  
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应付帐||应付未付帐account payable p~!UE/V  
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应收帐||应收未收帐account receivable }wkZ\q[  
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新交易||新帐new account (uk-c~T!u  
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未决帐||老帐old account k9|8@3(h  
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现金帐cash account vXP+*5d/ K  
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流水帐running account aGRD`ra  
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暂记帐||未定帐suspense account ys#V_ysb  
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过期帐||延滞帐overdue account||pastdue account + yF._Ie=  
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杂项帐户sundry account MS~|F^g  
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详细帐单||明细表detail account
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呆帐bad account ZI0C%c.~  
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会计项目title of account {#]vvO2~$  
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会计薄||帐薄account-book =%\y E0#  
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营业报告书||损益计算表account of budiness||business report TO|&}sDh  
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借贷细帐||交验帐account rendered D@]*{WO  
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明细帐account stated r@XH=[:  
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与…银行开立一户头to open an account with *_aeK~du.  
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与…银行建立交易to keep account with >H*?ktcW  
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继续记帐to keep account "|\G[xLOaW  
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与…有交易to have an account with ZE!dg^-L  
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作成会计帐||有往来帐项to make out an account with !D_Qat  
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清算||清理债务to make up an account ~Lyy7B9  
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清洁帐目||与…停止交易to close ones account with aQzu[N  
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结帐to close an account rr@S|k:|  
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清理未付款to ask an account||to demand an account +E{'A7im8=  
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结清差额to balance the account with xXCSaBS~  
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清算to settle an account||to liquidate an account||to square an account HI` q!LPv  
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审查帐目||监查帐目to audit an account P)
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检查帐目to examine an account u9TiEEof3  
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转入A的帐户to charge the amount to As account $P9'"a)Lm  
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以计帐方式付款to pay on account 8f\sG:$  
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代理某人||为某人on ones account||on account of one [VD)DO5  
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为自己计算||独立帐目on ones own account _ 'W en  
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由某人收益并负风险on ones account and risk||for ones account and risk o=&tT,z  
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由某人负担for ones account||for account of one sQ4~oZZ  
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按某人指示||列入某人帐户by order and for account of one sX8?U ,u  
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列入5月份帐目for May account 3M?vK(zG>P  
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编入某中帐项下to pass to the account of||to place to the account of QR.]?t;1  
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寄出清算书to send in an account||to send in render an account 4v=NmO}  
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支票薄cheque book QJsud{ada  
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支票陈票人cheque drawer f|U J%}$v;  
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持票人cheque holder Ah_Ttj  
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不记名支票cheque to bearer||bearer cheque 'ot,6@~x>  
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记名支票||认人支票cheque to order 4!I;U>b b  
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到期支票antedated cheque `:4\RcTb/  
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未到期支票postdated cheque #VLO6  
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保付支票certified cheque p5`d@y\hj  
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未获兑现支票，退票returned cheque w`77E=  
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横线支票crossed cheque UImd*;2TE  
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普通横线general crossing 9uRs@]i  
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特别横线special crossing w|;kL{(W  
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空白支票blank cheque r2Wx31j{  
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失效支票，过期支票stale cheque 6z(eW]p  
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普通支票open cheque &>0ape  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q,W6wM;,E  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges KyqFeR  
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支票换现金||兑现to cash a cheque nhUL{ER  
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清理票款to clear a cheque z_jTR[dY  
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保证兑现to certify a cheque \[-z4Fxg|'  
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填写支票数额to fill up a cheque q$;' Fy%oy  
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支票上划线to cross a cheque #2F 6}  
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开发支票to make out a cheque WF6'mg^^?  
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签发支票，开立支票to draw a cheque||to issue a cheque B>^5h?(lt  
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透支支票to overdraw a cheque G]Jchg <  
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背书支票to endorse a cheque $l
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请付票款||清付票款to pay a cheque||to honour a cheque j15TavjGh  
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支票退票to dishonour a cheque &M)S~Hb^  
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拒付支票to refuse a cheque ez2 gy"  
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拒付支票to stop payment of a cheque a0"gt"qA  
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提示要求付款to present for payment 23/!k}G"  
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见票即付持票人payable to bearer 7'[C+/:  
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支付指定人payable to order wz*QB6QtU  
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已过期||无效out of date||stale W{OlJRX8  
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请给出票人R/D||refer to drawer &bx;GG\<4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F|*{Ma  
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文字与数字不一致words and figures differ D[)")xiG  
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支票 9 i)E<.6  
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时间已过account closed 0fvQPs!O  
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更改处应加盖印章alterations require initials N2_j[Pe  
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时间已过effects not cleared b=a&!r5M  
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停止付款payment stopped . m_y5J  
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支票毁损cheque mutilated 0SV#M6`GX  
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汇款||寄钱to remit||to send money m~9Qx`fi`  
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寄票供取款||支票支付to send a cheque for payment .-+_>br~  
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寄款人a remitter 9|dgmEd  
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收款人a remittee 4EzmH)4G  
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国外汇票foreign Bill *52*I
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国内汇票inland Bill Eom|*2vWIC  
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跟单汇票documentary bill km'3[}8o&  
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空头汇票accommodation bill ~fB: >ceD  
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原始汇票original bill +vaz gO<u  
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改写||换新票据renewed bill xf<D5 olZ  
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即期汇票sight bill||bill on demand n>jb<uz  
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…days after date||…days after date…日后付款 314PcSc  
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…months after date||…months after date…月后付款 |
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见票后…日付款…days after sight||…days sight :U)q(.53  
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见票后…月付款…months after sight||…months sight Rtw^ lo  
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同组票据set of bills /J`8Gk59  
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单张汇票sola of exchange||sole of exchange L=3^A'|  
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远期汇票usance bill||bill at usance m `~/]QQ  
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长期汇票long bill Sx+.<]t2A  
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短期汇票short bill 23@e?A=C  
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逾期汇票overdue bill dQ@e+u5  
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宽限日期days of grace )Yz` 6  
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电汇telegraphic transfer （T.T） RxU6.5N  
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邮汇postal order||postal note （Am.）||post office order||money order &10vdAnBRC  
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本票promissory note （P/N） .9+"rK}u  
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押汇负责书||押汇保证书letter of hypothecation j0^~="p%C  
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副保||抵押品||付属担保物collateral security SdBv?`u|g  
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担保书trust receipt||letter of indemnity N~_G Jw@  
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承兑||认付acceptance jhrmQS  
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单张承兑general acceptance u$
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有条件承兑qualified acceptance I-oI,c%+  
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附条件认付conditional acceptance f9u^/QVS&  
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部分认付partial acceptance   I1yZ7QY