[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。   YaQ5Z-c  
会计报表statement of account 4~oRcO8!Y  
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往来帐目account current #ifjQ7(:  
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现在往来帐||存款额current accout `)w=@9B)"  
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销货帐account sales :]8A;`G}  
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共同计算帐项joint account +yk0ez  
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未决帐项outstanding account O\]{6+$fm!  
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贷方帐项credit account||creditor account 3aU4Z|f~  
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借方帐项debit account||debtor account C4dCaiX  
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应付帐||应付未付帐account payable x @9rc,by  
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应收帐||应收未收帐account receivable aqi] 5,  
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新交易||新帐new account aE:$ N#|Qa  
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未决帐||老帐old account t""Y -M  
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现金帐cash account bQ0+Y?,+/  
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流水帐running account bNvc@oo  
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暂记帐||未定帐suspense account W<~u0AyO 3  
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过期帐||延滞帐overdue account||pastdue account _.W;hf`  
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杂项帐户sundry account 3JF" O+@  
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详细帐单||明细表detail account  SmAF+d
 
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呆帐bad account 5~i}!n  
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会计项目title of account `TDS4Y  
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会计薄||帐薄account-book 0y;1Dk!  
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营业报告书||损益计算表account of budiness||business report +3R/g@n  
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借贷细帐||交验帐account rendered !WD^To  
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明细帐account stated (+bt{M a  
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与…银行开立一户头to open an account with M{XBmDfN  
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与…银行建立交易to keep account with )JR&   
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继续记帐to keep account x 4`RKv2m  
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与…有交易to have an account with Y\9zjewc  
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作成会计帐||有往来帐项to make out an account with poS=8mN8;  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with _j\8u`^n  
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结帐to close an account 7vB  6IF  
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清理未付款to ask an account||to demand an account .2*h!d)E  
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结清差额to balance the account with q.d qr<  
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清算to settle an account||to liquidate an account||to square an account -y8>c0u  
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审查帐目||监查帐目to audit an account IMHt#M`  
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检查帐目to examine an account \S)cVp)h  
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转入A的帐户to charge the amount to As account sO8F0@%aH(  
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以计帐方式付款to pay on account E w&|!d  
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代理某人||为某人on ones account||on account of one fWl #CI\]  
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为自己计算||独立帐目on ones own account 5_4=(?<  
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由某人收益并负风险on ones account and risk||for ones account and risk P+Sgbtc  
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由某人负担for ones account||for account of one ;!#IRR  
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按某人指示||列入某人帐户by order and for account of one ,o [FUi(#@  
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列入5月份帐目for May account 82yfPQ&UI  
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编入某中帐项下to pass to the account of||to place to the account of Cuo"6, M  
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寄出清算书to send in an account||to send in render an account pzxl h(a9  
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支票薄cheque book 0MN)Z(Sa  
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支票陈票人cheque drawer s,7OoLE  
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持票人cheque holder gTg[!}_;\N  
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不记名支票cheque to bearer||bearer cheque r,wC5%&Za  
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记名支票||认人支票cheque to order 3OJGBiDAr  
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到期支票antedated cheque |S3w
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未到期支票postdated cheque ^6 \@$  
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保付支票certified cheque NeniQeR  
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未获兑现支票，退票returned cheque ?1Uq ud  
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横线支票crossed cheque HvW6=d(#  
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普通横线general crossing -p f9Wk  
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特别横线special crossing mlbSs_LT^  
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空白支票blank cheque 3 /LW6W|  
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失效支票，过期支票stale cheque _&PF(/w  
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普通支票open cheque _ Zzne  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount / 2h
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z/b,aZhB  

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支票换现金||兑现to cash a cheque >TS=tK  
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清理票款to clear a cheque 9,0}}3J  
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保证兑现to certify a cheque ]H=P( Z-  
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填写支票数额to fill up a cheque "Kf4v|6;  
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支票上划线to cross a cheque P:c'W?  
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开发支票to make out a cheque `}*jjnr"  
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签发支票，开立支票to draw a cheque||to issue a cheque B \>W  
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透支支票to overdraw a cheque d(
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背书支票to endorse a cheque [`=:uUf3  
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请付票款||清付票款to pay a cheque||to honour a cheque LrnE6U9  
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支票退票to dishonour a cheque q'<K$4_,%  
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拒付支票to refuse a cheque q|.K&@_'K  
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拒付支票to stop payment of a cheque Fj0h-7L  
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提示要求付款to present for payment {$^Lb4O[V  
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见票即付持票人payable to bearer 5 }F6s  
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支付指定人payable to order K6z-brvw"  
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已过期||无效out of date||stale )ia$pes  
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请给出票人R/D||refer to drawer XP_V  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds IDr$Vu4LCW  
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文字与数字不一致words and figures differ JIyIQg'5i  
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支票 NX4}o&mDwn  
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时间已过account closed haMt2S2_B:  
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更改处应加盖印章alterations require initials b?FTwjV+#  
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时间已过effects not cleared S\O6B1<:  
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停止付款payment stopped (l3P<[[?  
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支票毁损cheque mutilated H |iY<7@  
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汇款||寄钱to remit||to send money JH0L^p  
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寄票供取款||支票支付to send a cheque for payment vc_ 5!K%[  
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寄款人a remitter Ya)s_Zr7  
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收款人a remittee VfiMR%i}  
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国外汇票foreign Bill @*gm\sU4  
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国内汇票inland Bill $(6 .K -D  
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跟单汇票documentary bill '}{J;moB  
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空头汇票accommodation bill YolO -5  
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原始汇票original bill S3=M k~_&  
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改写||换新票据renewed bill Xp=Y<`dX  
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即期汇票sight bill||bill on demand *JX)q  
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…days after date||…days after date…日后付款 q9RCXo>Y+1  
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…months after date||…months after date…月后付款 `MgR/@%hr  
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见票后…日付款…days after sight||…days sight j[XA"DZR<  
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见票后…月付款…months after sight||…months sight qwu++9BM  
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同组票据set of bills *hAeA+:  
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单张汇票sola of exchange||sole of exchange TR,,=3n  
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远期汇票usance bill||bill at usance BciwS_Qx  
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长期汇票long bill jMUE&/k  
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短期汇票short bill I]>-~_  
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逾期汇票overdue bill Z9ciS";L  
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宽限日期days of grace iYA06~d  
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电汇telegraphic transfer （T.T） 3O<<XXar  
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邮汇postal order||postal note （Am.）||post office order||money order T1;yw1/m5\  
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本票promissory note （P/N） _%!C;`3Y  
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押汇负责书||押汇保证书letter of hypothecation E8=.TM]L  
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副保||抵押品||付属担保物collateral security N7%Jy?-+  
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担保书trust receipt||letter of indemnity P$2J`b[H$  
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承兑||认付acceptance gGN[AqR  
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单张承兑general acceptance B8Jev\_  
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有条件承兑qualified acceptance d#I'9O0&  
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附条件认付conditional acceptance CBs0>M/  
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部分认付partial acceptance   O9A.WSJ >}