[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。   1i X)d)
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会计报表statement of account qw7@(R'"  
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往来帐目account current S#-wl2z  
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现在往来帐||存款额current accout @WQK>-=(3  
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销货帐account sales '8fk+>M  
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共同计算帐项joint account 3#vinz  
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未决帐项outstanding account Qd_Y\PzS  
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贷方帐项credit account||creditor account =\,uy8HX  
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借方帐项debit account||debtor account Nrah;i+H\o  
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应付帐||应付未付帐account payable IcrL   
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应收帐||应收未收帐account receivable hKNY+S})g  
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新交易||新帐new account `^(jm  
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未决帐||老帐old account vLa#Y("  
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现金帐cash account wNNB;n`l  
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流水帐running account sVoW=4V8  
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暂记帐||未定帐suspense account pilh @# _h  
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过期帐||延滞帐overdue account||pastdue account xMs]Hs  

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杂项帐户sundry account Ogg#jx(4  
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详细帐单||明细表detail account ~vgA7E/XV  
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呆帐bad account Nf9 fb?  
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会计项目title of account DlyMJ#a  
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会计薄||帐薄account-book Ep~wWQh  
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借贷细帐||交验帐account rendered WW "i  
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明细帐account stated (A/0@f1#  
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与…银行开立一户头to open an account with Y/U{Qc\6  
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与…银行建立交易to keep account with 2H[)1|]l  
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继续记帐to keep account }fIqH4
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with "dN< i  
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清算||清理债务to make up an account  Iao[Pyk  
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清洁帐目||与…停止交易to close ones account with LXhaD[ 1Rb  
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结帐to close an account c
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清理未付款to ask an account||to demand an account (zah890//  
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结清差额to balance the account with e`DsP8-&v  
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清算to settle an account||to liquidate an account||to square an account 4%bTj,H#  
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审查帐目||监查帐目to audit an account r%!FmS<  
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检查帐目to examine an account u&3EPu  
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转入A的帐户to charge the amount to As account G m@iV,F%R  
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以计帐方式付款to pay on account `V~LV<v5  
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代理某人||为某人on ones account||on account of one {_ 6t4h}  
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为自己计算||独立帐目on ones own account %QE5<2k  
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由某人收益并负风险on ones account and risk||for ones account and risk F(G<*lA  
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由某人负担for ones account||for account of one .r
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按某人指示||列入某人帐户by order and for account of one -}AE\q Xs/  
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列入5月份帐目for May account o>$|SU!a  
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编入某中帐项下to pass to the account of||to place to the account of I4CHfs"ar  
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寄出清算书to send in an account||to send in render an account @?j@yRe  
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支票薄cheque book u & AQl.u  
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支票陈票人cheque drawer D@}St:m}  
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持票人cheque holder *u<rU,C8  
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不记名支票cheque to bearer||bearer cheque k62$:9`5  
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记名支票||认人支票cheque to order `X3Xz!  
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到期支票antedated cheque L,yA<yrC  
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未到期支票postdated cheque B#| Z`mZ  
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保付支票certified cheque 87&KQ_  
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未获兑现支票，退票returned cheque ( [K2:n\  
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横线支票crossed cheque }R7sj  
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普通横线general crossing Usa{J:  
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特别横线special crossing 6ctHL<^  
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空白支票blank cheque *#9VC)Q  
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失效支票，过期支票stale cheque j|^-1X  
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普通支票open cheque zhVa.r A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $V`KrA~]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges QN{}R;s  
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支票换现金||兑现to cash a cheque 3/A!_Uc(  
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清理票款to clear a cheque ~x
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保证兑现to certify a cheque F_p3 :l  
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填写支票数额to fill up a cheque c{f:5 p  
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支票上划线to cross a cheque 0i5T] )r  
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开发支票to make out a cheque oUKBb&&O  
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签发支票，开立支票to draw a cheque||to issue a cheque $ + GFOO  
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透支支票to overdraw a cheque 3gPD(r1g  
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背书支票to endorse a cheque c5wkzY h  
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请付票款||清付票款to pay a cheque||to honour a cheque I
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支票退票to dishonour a cheque wEHAkc
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拒付支票to refuse a cheque lE YT{  
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拒付支票to stop payment of a cheque IioE <wS)  
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提示要求付款to present for payment '4^V4i  
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见票即付持票人payable to bearer TOPPa?=vk  
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支付指定人payable to order n?P 5pJ  
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已过期||无效out of date||stale Fzld0p9=  
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请给出票人R/D||refer to drawer A_(+r  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (E1>}  
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文字与数字不一致words and figures differ |YGiATD4DG  
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支票 \(>$mtS:  
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时间已过account closed 6pn@`UK  
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更改处应加盖印章alterations require initials ^n45N&91 6  
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时间已过effects not cleared >3 .ep},  
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停止付款payment stopped [rQ(ae  
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支票毁损cheque mutilated qM:)daS1w  
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汇款||寄钱to remit||to send money ^57fHl
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寄票供取款||支票支付to send a cheque for payment MJ"Mn^:/  
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寄款人a remitter v|RaB  
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收款人a remittee ,M h/3DPgE  
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国外汇票foreign Bill i|^`gly  
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国内汇票inland Bill Mh.eAM8_  
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跟单汇票documentary bill ~kJpBt7M  
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空头汇票accommodation bill 2y7q x1$C  
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原始汇票original bill . _t,OX$  
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改写||换新票据renewed bill !skiD}zd1  
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即期汇票sight bill||bill on demand $K5s)!  
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…days after date||…days after date…日后付款 RcM0VbR"EU  
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…months after date||…months after date…月后付款 uBkny;  
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见票后…日付款…days after sight||…days sight FEmlC,%  
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见票后…月付款…months after sight||…months sight 2^M+s\p  
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同组票据set of bills  Ph{+uI  
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单张汇票sola of exchange||sole of exchange X(z-?6N4  
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远期汇票usance bill||bill at usance 8HA=O?Cg  
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长期汇票long bill R0d|j#vP  
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短期汇票short bill Ti c9ri  
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逾期汇票overdue bill 2wsZ&y%  
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宽限日期days of grace E_rC"_Zte  
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电汇telegraphic transfer （T.T） 6 74X)hB  
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邮汇postal order||postal note （Am.）||post office order||money order h!~yYNQ"  
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本票promissory note （P/N） %TgM-F,8  
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押汇负责书||押汇保证书letter of hypothecation X5[sw;rk  
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副保||抵押品||付属担保物collateral security tH(#nx8  
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担保书trust receipt||letter of indemnity miSC'!  
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承兑||认付acceptance 69yyVu_  
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单张承兑general acceptance -wRzMT19MG  
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有条件承兑qualified acceptance ?]N&H90^5  
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附条件认付conditional acceptance qW^l2Jff  
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部分认付partial acceptance   w2L)f,X