[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。   ZOCDA2e(j  
会计报表statement of account 0Z[oKXm1p  
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往来帐目account current p2Zo  
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现在往来帐||存款额current accout Lzu.)C@Amx  
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销货帐account sales OQW#a[=WQ  
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共同计算帐项joint account 3s/H2fz  
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未决帐项outstanding account Vn*tpbz  
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贷方帐项credit account||creditor account \,u_7y2 c  
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借方帐项debit account||debtor account D6>HN
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应付帐||应付未付帐account payable ?b(=1S\E'^  
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应收帐||应收未收帐account receivable a)wJT`xu  
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新交易||新帐new account ;kY(<{2  
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未决帐||老帐old account _lamn}(x0  
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现金帐cash account .&DhN#EN0  
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流水帐running account #"@|f  
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暂记帐||未定帐suspense account n*2Un KaJ  
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过期帐||延滞帐overdue account||pastdue account G3Z)Z)N  
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杂项帐户sundry account <g$~1fa  
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详细帐单||明细表detail account ,J+}rPe"sf  
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呆帐bad account RoPRQCE  
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会计项目title of account LRL,m_gt  
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会计薄||帐薄account-book Q'=x|K#xj  
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营业报告书||损益计算表account of budiness||business report vS;RJg=  
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借贷细帐||交验帐account rendered >*35C`^  
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明细帐account stated Z^3 rLCa  
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与…银行开立一户头to open an account with &u$Q4  
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与…银行建立交易to keep account with bRFLcM  
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继续记帐to keep account (KjoSN( K  
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与…有交易to have an account with <FV1Wz  
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作成会计帐||有往来帐项to make out an account with n\mO6aJ  
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清算||清理债务to make up an account }|h# \$w  
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清洁帐目||与…停止交易to close ones account with g];!&R-  
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结帐to close an account Cj
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清理未付款to ask an account||to demand an account k =>oO9
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结清差额to balance the account with j`{?OYD  
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清算to settle an account||to liquidate an account||to square an account /:cd\ A}  
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审查帐目||监查帐目to audit an account 1I%w?^sm_  
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检查帐目to examine an account d-oMQGOklb  
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转入A的帐户to charge the amount to As account '+@=ILj>  
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以计帐方式付款to pay on account J"0`%'*/  
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代理某人||为某人on ones account||on account of one FnwJ+GTu  
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为自己计算||独立帐目on ones own account N:^n('U&j  
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由某人收益并负风险on ones account and risk||for ones account and risk %U/(|wodd  
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由某人负担for ones account||for account of one ;xy"\S]  
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按某人指示||列入某人帐户by order and for account of one QL(n} {.%  
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列入5月份帐目for May account hWjc<9  
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编入某中帐项下to pass to the account of||to place to the account of j/DzCcp7  
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寄出清算书to send in an account||to send in render an account e[1hz_ v  
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支票薄cheque book @NR>{Eg  
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支票陈票人cheque drawer PI {bmZ  
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持票人cheque holder "Bkfoi  
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不记名支票cheque to bearer||bearer cheque b!t0w{^w  
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记名支票||认人支票cheque to order #\{l"-  
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到期支票antedated cheque As&Sq-NWf  
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未到期支票postdated cheque 6q
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保付支票certified cheque /xBb[44z8  
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未获兑现支票，退票returned cheque 6yG^p]zZ  
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横线支票crossed cheque QW~E&B%  
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普通横线general crossing #P9~}JB3,  
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特别横线special crossing x;KOqfawv  
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空白支票blank cheque *KF#'wi  
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失效支票，过期支票stale cheque k .; j  
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普通支票open cheque p` dU2gV  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 76Cl\r
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >2)OiQ`zg  
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支票换现金||兑现to cash a cheque ZQsJL\x[UK  
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清理票款to clear a cheque IPKbMlV#d  
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保证兑现to certify a cheque dL 1tl  
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填写支票数额to fill up a cheque _/$Bpr{R  
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支票上划线to cross a cheque k,6f &#x  
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开发支票to make out a cheque wu!59pL  
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签发支票，开立支票to draw a cheque||to issue a cheque (zYtNLoFx  
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透支支票to overdraw a cheque 9';JXf$  
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背书支票to endorse a cheque =l;ewlU  
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请付票款||清付票款to pay a cheque||to honour a cheque @Zu5VpJ  
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支票退票to dishonour a cheque AaOuL,l  
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拒付支票to refuse a cheque ~O0 $Suv  
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拒付支票to stop payment of a cheque H3^},.  
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提示要求付款to present for payment /GN<\_o=q  
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见票即付持票人payable to bearer ci.+pF  
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支付指定人payable to order 3g,`.I_  
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已过期||无效out of date||stale KNvZm;Q6  
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请给出票人R/D||refer to drawer Lv;^My  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JN-y)L/>  
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文字与数字不一致words and figures differ ]?kZni8j_  
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支票 u<tbbKM  
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时间已过account closed qs6]-  
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更改处应加盖印章alterations require initials _?m(V=z>  
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时间已过effects not cleared 7hD>As7`/  
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停止付款payment stopped jUYWrYJ  
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支票毁损cheque mutilated }_M~2L?i  
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汇款||寄钱to remit||to send money Q^9_'t}X  
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寄票供取款||支票支付to send a cheque for payment FF`T\&u  
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寄款人a remitter .LnGL]/  
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收款人a remittee Y|F9}hj(  
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国外汇票foreign Bill oQ/E}Zk@  
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国内汇票inland Bill 6RU~"C  
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跟单汇票documentary bill
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空头汇票accommodation bill Z!a=dnwHz  
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原始汇票original bill Ws3)gvpPA  
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改写||换新票据renewed bill gS!:+G%  
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即期汇票sight bill||bill on demand htO+z7  
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…days after date||…days after date…日后付款 WH#1zv  
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…months after date||…months after date…月后付款 niMsQ  
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见票后…日付款…days after sight||…days sight 7~G9'P<  
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见票后…月付款…months after sight||…months sight 1W c=5!  
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同组票据set of bills V@.Ior}w  
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单张汇票sola of exchange||sole of exchange <`8n^m*  
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远期汇票usance bill||bill at usance |"q5sym8Y_  
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长期汇票long bill 9 &dtd  
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短期汇票short bill &Q/W~)~  
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逾期汇票overdue bill
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宽限日期days of grace 7uqzm  
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电汇telegraphic transfer （T.T） ,C\i^>=  
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邮汇postal order||postal note （Am.）||post office order||money order o+iiSTJEe  
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本票promissory note （P/N） wq`s-qZu  
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押汇负责书||押汇保证书letter of hypothecation 98c(<  
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副保||抵押品||付属担保物collateral security =osk+uzzG  
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担保书trust receipt||letter of indemnity ];$L &5^  
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承兑||认付acceptance 3PWL@>zi  
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单张承兑general acceptance IJp-BTO{V  
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有条件承兑qualified acceptance wc@X.Q[  
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附条件认付conditional acceptance z]y.W`i   
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部分认付partial acceptance   ./Zk`-OBT