[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。   ?/`C~e<J  
会计报表statement of account w%i+>\tO  
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往来帐目account current &.cGj@1!J  
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现在往来帐||存款额current accout Sah<sb=  
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销货帐account sales Hm+6QgCs  
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共同计算帐项joint account sx)$=~o  
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未决帐项outstanding account h8iaJqqvJ  
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贷方帐项credit account||creditor account KV^:sxU  
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借方帐项debit account||debtor account N8DiEB3~  
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应付帐||应付未付帐account payable @}zS/LO  
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应收帐||应收未收帐account receivable (?*mh?  
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新交易||新帐new account :N*q;j>  
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未决帐||老帐old account }Yo15BN+  
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现金帐cash account %WJ{IXlz  
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流水帐running account _Sk<S  
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暂记帐||未定帐suspense account -?%{A%'  
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过期帐||延滞帐overdue account||pastdue account 0()9vTY+  
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杂项帐户sundry account soQv?4  
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详细帐单||明细表detail account JI[rIL\Ey  
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呆帐bad account G"UH4n[1ur  
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会计项目title of account 9V4V}[%  
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会计薄||帐薄account-book @x-GbK?  
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营业报告书||损益计算表account of budiness||business report B,VSFpPx  
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借贷细帐||交验帐account rendered k~9Ywf  
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明细帐account stated _6ax{:/Q  
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与…银行开立一户头to open an account with WbDC  
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与…银行建立交易to keep account with F0ivL`  
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继续记帐to keep account g7Q*KA+  
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与…有交易to have an account with 9q@YE_ji  
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作成会计帐||有往来帐项to make out an account with >dC(~j{  
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清算||清理债务to make up an account m&z%kVsg]  
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清洁帐目||与…停止交易to close ones account with Q@.9wEAJ  
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结帐to close an account 9DAwC:<r  
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清理未付款to ask an account||to demand an account vc1GmB  
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结清差额to balance the account with V'hz1roe  
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清算to settle an account||to liquidate an account||to square an account  SSM> ID  
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审查帐目||监查帐目to audit an account ^p%+rB.j[  
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检查帐目to examine an account hfa_M[#Q-  
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转入A的帐户to charge the amount to As account _ Wsk3AP  
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以计帐方式付款to pay on account Y$5v3E\uc  
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代理某人||为某人on ones account||on account of one KEB>}_[  
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为自己计算||独立帐目on ones own account >a~FSZf  
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由某人收益并负风险on ones account and risk||for ones account and risk U.} =j'Us+  
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由某人负担for ones account||for account of one K4L#%KUPW  
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按某人指示||列入某人帐户by order and for account of one pODo[Rkq  
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列入5月份帐目for May account tELnq#<6  
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编入某中帐项下to pass to the account of||to place to the account of G?
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寄出清算书to send in an account||to send in render an account E&v-(0  
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支票薄cheque book +6E<+-N  
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支票陈票人cheque drawer `N,Jiw;bw  
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持票人cheque holder ZXkAw sr  
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不记名支票cheque to bearer||bearer cheque qA[}\8}
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记名支票||认人支票cheque to order pswppC6f  
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到期支票antedated cheque HX[#tT|m~  
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未到期支票postdated cheque W5 }zJ)x  
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保付支票certified cheque :W55JD'  
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未获兑现支票，退票returned cheque J0o[WD$Ax  
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横线支票crossed cheque `WL*Jb  
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普通横线general crossing P'';F}NwfX  
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特别横线special crossing zyE yZc?  
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空白支票blank cheque fC[gu$f][  
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失效支票，过期支票stale cheque E&AR=y qk  
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普通支票open cheque Z9y:}:j"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bE{`g]
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges P:o<kRj1  
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支票换现金||兑现to cash a cheque 6lGL.m'Ra  
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清理票款to clear a cheque \GN5Sy]r  
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保证兑现to certify a cheque 0#ph1a<  
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填写支票数额to fill up a cheque w K+2;*bI  
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支票上划线to cross a cheque K{c^.&6D  
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开发支票to make out a cheque X$aMf&x  
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签发支票，开立支票to draw a cheque||to issue a cheque cGDA0#r  
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透支支票to overdraw a cheque W^x[maz  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque 5H79) n>  
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支票退票to dishonour a cheque j6\{j#q  
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拒付支票to refuse a cheque 0YS*=J"7z  
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拒付支票to stop payment of a cheque oyHjd PdY#  
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提示要求付款to present for payment 8E" .y$AW  
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见票即付持票人payable to bearer NENbr$,G  
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支付指定人payable to order r1[0#5kJ;J  
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已过期||无效out of date||stale A}%sF MA  
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请给出票人R/D||refer to drawer #):FXB$a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Kp"o0fh<9  
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文字与数字不一致words and figures differ `'g%z: ~  
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支票 6VA@;g0$  
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时间已过account closed rc"Z$qU?  
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更改处应加盖印章alterations require initials i |C'_gw`n  
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时间已过effects not cleared A$ s4Q0Mf  
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停止付款payment stopped
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支票毁损cheque mutilated Z5+qb  
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汇款||寄钱to remit||to send money )y._]is)b  
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寄票供取款||支票支付to send a cheque for payment ?&"-y)FG  
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寄款人a remitter RH~KaV3  
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收款人a remittee ;jS~0R  
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国外汇票foreign Bill {4\(HrGNk  
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国内汇票inland Bill S}mqK|!
 
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跟单汇票documentary bill 8Y_wS&eB  
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空头汇票accommodation bill 6]1cy&SG  
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原始汇票original bill c/%i,N\5  
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改写||换新票据renewed bill ?%(:  
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即期汇票sight bill||bill on demand B=8],_  
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…days after date||…days after date…日后付款 !hdOH3h=  
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…months after date||…months after date…月后付款 sT ]JDC6  
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见票后…日付款…days after sight||…days sight }V:ZGP#!'  
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见票后…月付款…months after sight||…months sight bh V.uBH  
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同组票据set of bills 1<766  
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单张汇票sola of exchange||sole of exchange gn,D9d+  
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远期汇票usance bill||bill at usance 0[E}[{t`  
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长期汇票long bill U4s)3jDw  
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短期汇票short bill rlMahY"C  
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逾期汇票overdue bill !DU4iq_.  
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宽限日期days of grace \%BII>VS  
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电汇telegraphic transfer （T.T） HAKB@h)  
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邮汇postal order||postal note （Am.）||post office order||money order kD*r@s]=  
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本票promissory note （P/N） ,uoK'_  
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押汇负责书||押汇保证书letter of hypothecation |&u4Q /0  
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副保||抵押品||付属担保物collateral security }t%2giJ  
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担保书trust receipt||letter of indemnity 3sD/4 ?  
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承兑||认付acceptance C .`!?CW  
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单张承兑general acceptance 89Ch'D  
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有条件承兑qualified acceptance 6^vz+oN  
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附条件认付conditional acceptance B`w@Xk'D  
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部分认付partial acceptance   hqc)Ydg_%