[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。   R{WE\T'  
会计报表statement of account aUzBV\Yd}  
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往来帐目account current iWRH{mK  
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现在往来帐||存款额current accout dq7x3v^"ZG  
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销货帐account sales Qt iDTr  
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共同计算帐项joint account ]=.\-K  
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未决帐项outstanding account 6FUw"|\u{  
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贷方帐项credit account||creditor account B.wYHNNV  
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借方帐项debit account||debtor account 3Vsc 9B"w  
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应付帐||应付未付帐account payable |>27'#JC  
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应收帐||应收未收帐account receivable /,1D)0  
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新交易||新帐new account W@T~ly;e*  
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未决帐||老帐old account 9)0D~oUi  
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现金帐cash account @_U;9)  
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流水帐running account -c(F 1l  
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暂记帐||未定帐suspense account _Bj)r}~7#  
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过期帐||延滞帐overdue account||pastdue account HKF H/eV  
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杂项帐户sundry account + hvO^?4j  
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详细帐单||明细表detail account KQacoUHrK?  
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呆帐bad account D-
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会计项目title of account xB_!>SqF1U  
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会计薄||帐薄account-book &$"i,~q^ b  
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营业报告书||损益计算表account of budiness||business report [E+$?a=  

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借贷细帐||交验帐account rendered 7w 37S  
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明细帐account stated hfnN@Kg?B}  
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与…银行开立一户头to open an account with Y3r%B9~  
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与…银行建立交易to keep account with 8CnRi  
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继续记帐to keep account _u{c4U0,  
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与…有交易to have an account with ,Vh.T&X5  
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作成会计帐||有往来帐项to make out an account with h.-@ F  
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清算||清理债务to make up an account ox:[f9.5  
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清洁帐目||与…停止交易to close ones account with Lg~B'd8m  
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结帐to close an account !PrwH
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清理未付款to ask an account||to demand an account si&S%4(  
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结清差额to balance the account with X5X?&* %{  
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清算to settle an account||to liquidate an account||to square an account Bn61AFy`  
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审查帐目||监查帐目to audit an account BNd^qB ?  
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检查帐目to examine an account 0PU8#2pR  
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转入A的帐户to charge the amount to As account %z#f.Ql  
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以计帐方式付款to pay on account z)z{3rR|PW  
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代理某人||为某人on ones account||on account of one hoQs @[  
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为自己计算||独立帐目on ones own account \MjJ9u `8  
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由某人收益并负风险on ones account and risk||for ones account and risk 6ezS{Q  
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由某人负担for ones account||for account of one "y_#7K  
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按某人指示||列入某人帐户by order and for account of one m;D- u>o  
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列入5月份帐目for May account # eCj
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编入某中帐项下to pass to the account of||to place to the account of nK$X[KrV'  
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寄出清算书to send in an account||to send in render an account E@-KGsdhK  
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支票薄cheque book @#P,d5^G  
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支票陈票人cheque drawer NM0tp )h  
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持票人cheque holder \=0Vuz  
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不记名支票cheque to bearer||bearer cheque Iw<jT|y)  
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记名支票||认人支票cheque to order Qb!PRCHQ  
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到期支票antedated cheque RWEgUDX^/  
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未到期支票postdated cheque &b#NF1Q.  
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保付支票certified cheque #xE>]U  
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未获兑现支票，退票returned cheque {N8rZ[Oo  
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横线支票crossed cheque s?gXp{O?X  
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普通横线general crossing YJ;a{)e  
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特别横线special crossing Lw
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空白支票blank cheque NhaeAD $e  
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失效支票，过期支票stale cheque
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普通支票open cheque +vY`?k`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nT6iS}h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _ -FQ78C  
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支票换现金||兑现to cash a cheque C3 c|@7FU  
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清理票款to clear a cheque =cX"gI [  
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保证兑现to certify a cheque ' =s*DL`0  
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填写支票数额to fill up a cheque <qZ+U4@I)  
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支票上划线to cross a cheque H_^u_%:e  
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开发支票to make out a cheque S ~`AnX3!  
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签发支票，开立支票to draw a cheque||to issue a cheque 3S21DC
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透支支票to overdraw a cheque E^ti!4{<  
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背书支票to endorse a cheque 69w"$Vk  
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请付票款||清付票款to pay a cheque||to honour a cheque &xT~;R^  
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支票退票to dishonour a cheque r\D8_S_  
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拒付支票to refuse a cheque .OUE'5e p  
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拒付支票to stop payment of a cheque +E a XS  
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提示要求付款to present for payment {NDe9
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见票即付持票人payable to bearer X"GQ^]$O  
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支付指定人payable to order e@By@r&nql  
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已过期||无效out of date||stale [~_)]"pU  
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请给出票人R/D||refer to drawer p.@
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uvG'Kx  
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文字与数字不一致words and figures differ <=nOyT9  
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支票 /aV;EkyO,  
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时间已过account closed ?i{/iH~Sf  
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更改处应加盖印章alterations require initials \^oI3K0`  
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时间已过effects not cleared 43.Q);4  
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停止付款payment stopped :X*$U ~aQ  
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支票毁损cheque mutilated fK|P144   
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汇款||寄钱to remit||to send money XjXz#0nR  
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寄票供取款||支票支付to send a cheque for payment :u]QEZ@@  
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寄款人a remitter dOT7;@  
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收款人a remittee {TXfi'\  
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国外汇票foreign Bill dY{qdQQ}  
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国内汇票inland Bill cT5BBR  
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跟单汇票documentary bill LAFxeo  
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空头汇票accommodation bill m3~_uc/+D  
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原始汇票original bill iR"6VO  
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改写||换新票据renewed bill d}y ")q|F  
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即期汇票sight bill||bill on demand ,D'm#Fti  
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…days after date||…days after date…日后付款 X~cdM1z?  
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…months after date||…months after date…月后付款 ~{$c|  
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见票后…日付款…days after sight||…days sight (d/!M n6L  
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见票后…月付款…months after sight||…months sight d"@ /{O^1  
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同组票据set of bills ;l1.jQh  
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单张汇票sola of exchange||sole of exchange ^BM !TQ%!  
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远期汇票usance bill||bill at usance & Zn`2%  
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长期汇票long bill BU4IN$d0Po  
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短期汇票short bill [& Z- *a  
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逾期汇票overdue bill M^Y[Y@U
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宽限日期days of grace Vfga%K%l F  
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电汇telegraphic transfer （T.T） #g0_8>t  
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邮汇postal order||postal note （Am.）||post office order||money order qJ(uak  
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本票promissory note （P/N） iLIb-d?!a&  
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押汇负责书||押汇保证书letter of hypothecation OdZ/\_Z  
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副保||抵押品||付属担保物collateral security U3z23LgA  
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担保书trust receipt||letter of indemnity ZzN
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承兑||认付acceptance =  g &  
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单张承兑general acceptance wW p7N  
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有条件承兑qualified acceptance Nwt[)\W `  
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附条件认付conditional acceptance  q/ Y4/  
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部分认付partial acceptance   & ;.rPU