[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。   ``nuw7\C:  
会计报表statement of account :UoZ`O~  
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往来帐目account current @.yp IE\  
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现在往来帐||存款额current accout u> XCE|D*  
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销货帐account sales Ck%nNy29  
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共同计算帐项joint account q!\K!W\  
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未决帐项outstanding account {f((x1{HZx  
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贷方帐项credit account||creditor account {u{n b3/jl  
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借方帐项debit account||debtor account NYA ,  
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应付帐||应付未付帐account payable 5tdFd"oo  
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应收帐||应收未收帐account receivable )D\!
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新交易||新帐new account u&z5)iU  
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未决帐||老帐old account [0<N[KZ)  
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现金帐cash account EVZuwbO)|  
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流水帐running account 0`VA}c  
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暂记帐||未定帐suspense account W: R2e2  
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过期帐||延滞帐overdue account||pastdue account 7vO3+lT/Y;  
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杂项帐户sundry account $fZVh%  
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详细帐单||明细表detail account Ot,eAiaX  
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呆帐bad account L-SWs8  
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会计项目title of account :+u
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会计薄||帐薄account-book cl3@+v1  
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营业报告书||损益计算表account of budiness||business report Ujb7uho  
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借贷细帐||交验帐account rendered +7%}SV 2)  
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明细帐account stated W[ZW=c  
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与…银行开立一户头to open an account with zNg8Oq&  
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与…银行建立交易to keep account with >U4hsr05  
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继续记帐to keep account y*6-
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与…有交易to have an account with 8y$c\Eu(mF  
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作成会计帐||有往来帐项to make out an account with @ckOLtxE>  
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清算||清理债务to make up an account OsSGVk #Qh  
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清洁帐目||与…停止交易to close ones account with IJnh@?BC  
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结帐to close an account (K"8kQLY  
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清理未付款to ask an account||to demand an account OvFWX%uY  
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结清差额to balance the account with Td6G u"  
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清算to settle an account||to liquidate an account||to square an account (l~3~n  
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审查帐目||监查帐目to audit an account G iF})e}  
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检查帐目to examine an account G0u3 *.  
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转入A的帐户to charge the amount to As account m4@f&6x  
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以计帐方式付款to pay on account qL\*rYe<  
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代理某人||为某人on ones account||on account of one zF F=v7[j  
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为自己计算||独立帐目on ones own account 4]\t6,Cz8  
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由某人收益并负风险on ones account and risk||for ones account and risk CwV1~@{-  
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由某人负担for ones account||for account of one qwb`8o  
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按某人指示||列入某人帐户by order and for account of one vd5"phn 3  
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列入5月份帐目for May account n.m6n*sf7  
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编入某中帐项下to pass to the account of||to place to the account of n ^T_pqV?X  
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寄出清算书to send in an account||to send in render an account %5_eos&<^)  
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支票薄cheque book y\ nR0m  
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支票陈票人cheque drawer
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持票人cheque holder Q#@gOn=W\  
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不记名支票cheque to bearer||bearer cheque 9?*BN
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记名支票||认人支票cheque to order 4/{Io &|  
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到期支票antedated cheque %PG::b  
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未到期支票postdated cheque laM0W5  
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保付支票certified cheque G'( %8\  
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未获兑现支票，退票returned cheque n@BE*I<"  
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横线支票crossed cheque 3V`K^X3  
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普通横线general crossing ?ZS G4La\  
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特别横线special crossing tGzYO/Zp  
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空白支票blank cheque j:|60hDz^  
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失效支票，过期支票stale cheque =rgWOn8  
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普通支票open cheque j&fr4t3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m[oe
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qB]z"Hfq,  
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支票换现金||兑现to cash a cheque Oe$cM=Yf  
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清理票款to clear a cheque <4{@g]0RV  
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保证兑现to certify a cheque /l+x&xYD  
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填写支票数额to fill up a cheque OM!ES%c,  
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支票上划线to cross a cheque 8ZG'?A+{  
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开发支票to make out a cheque FbFUZ^Zj  
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签发支票，开立支票to draw a cheque||to issue a cheque lBG*P >;  
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透支支票to overdraw a cheque AF3t#)q  
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背书支票to endorse a cheque BLaXp0  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque qsk71L  
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拒付支票to refuse a cheque Tl%4L% bE  
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拒付支票to stop payment of a cheque J$EE
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提示要求付款to present for payment \clWrK  
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见票即付持票人payable to bearer XdS<51 C  
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支付指定人payable to order i@I%$!cB  
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已过期||无效out of date||stale }jk^M|Z"Oz  
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请给出票人R/D||refer to drawer F"F(s!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4dok/ +Ec  
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文字与数字不一致words and figures differ  WcJ{}V9  
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支票 mzw*6e2T  
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时间已过account closed co@8w!W  
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更改处应加盖印章alterations require initials .)GVb<w  
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时间已过effects not cleared HkN +:  
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停止付款payment stopped **"P A8  
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支票毁损cheque mutilated 9e5UTJ  
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汇款||寄钱to remit||to send money !v`=EF.  
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寄票供取款||支票支付to send a cheque for payment HHYcFoJwYN  
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寄款人a remitter sm
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收款人a remittee S@#L!sT`u  
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国外汇票foreign Bill #o RUH8  
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国内汇票inland Bill SMyg=B\x?7  
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跟单汇票documentary bill -ZB"Yg$l  
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空头汇票accommodation bill L DsYr
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原始汇票original bill ]YP?bP,:  

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改写||换新票据renewed bill bnGA.b  
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即期汇票sight bill||bill on demand L ~w
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…days after date||…days after date…日后付款  D;]%  
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…months after date||…months after date…月后付款 +0Gep}&z.  
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见票后…日付款…days after sight||…days sight .TC `\mV  
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见票后…月付款…months after sight||…months sight M-N2>i#  
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同组票据set of bills P~e$iBH'  
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单张汇票sola of exchange||sole of exchange or}*tSKX  
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远期汇票usance bill||bill at usance #~;8#!X  
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长期汇票long bill _~Vz+nT  
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短期汇票short bill "R@N|Qx'  
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逾期汇票overdue bill aLt{
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宽限日期days of grace siYRRr  
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电汇telegraphic transfer （T.T） 6L9[U^`@  
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邮汇postal order||postal note （Am.）||post office order||money order D"4&9"CU  
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本票promissory note （P/N） cvE.r330|  
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押汇负责书||押汇保证书letter of hypothecation V<ApHb  
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副保||抵押品||付属担保物collateral security ~vSAnjeR  
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担保书trust receipt||letter of indemnity {lTxB'W@d  
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承兑||认付acceptance UlNfI}#X  
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单张承兑general acceptance @D~+D@i$TW  
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有条件承兑qualified acceptance Mp"'?zf  
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附条件认付conditional acceptance -}X?2Q  
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部分认付partial acceptance   kg: uGP9