[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。   <EnmH/C.  
会计报表statement of account EWJB/iED  
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往来帐目account current f@sC~A. 9\  
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现在往来帐||存款额current accout kR+}7G+  
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销货帐account sales KXMf2)pa  
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共同计算帐项joint account oDS7do  
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未决帐项outstanding account 3MX#}_7A  
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贷方帐项credit account||creditor account h]@'M1D%  
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借方帐项debit account||debtor account mBIksts5h  
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应付帐||应付未付帐account payable 0%xb):Ctw  
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应收帐||应收未收帐account receivable 7j|CWur vq  
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新交易||新帐new account ;u`8pF!_eE  
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未决帐||老帐old account 3L2NenJB  
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现金帐cash account ~%lUzabMa  
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流水帐running account yC ?p,Ci,  
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暂记帐||未定帐suspense account {oOUIP  
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过期帐||延滞帐overdue account||pastdue account ;k0 Jl0[}  
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杂项帐户sundry account ,^n&Q'p3  
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详细帐单||明细表detail account {tOf0W|  
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呆帐bad account LV1drc  
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会计项目title of account Mb"y{Fox  
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会计薄||帐薄account-book 0datzEns`  
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营业报告书||损益计算表account of budiness||business report O..{wdZy  
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借贷细帐||交验帐account rendered e*`ht+  
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明细帐account stated K0oF=|  
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与…银行开立一户头to open an account with 8JQ\eF$ma  
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与…银行建立交易to keep account with 0=U|7%dOL  
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继续记帐to keep account /9gn)q2f(  
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与…有交易to have an account with ?+yM3As9_V  
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作成会计帐||有往来帐项to make out an account with |.m)UFV  
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清算||清理债务to make up an account JF~9efWe>  
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清洁帐目||与…停止交易to close ones account with iFI+W<QR  
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结帐to close an account KIv_ AMr  
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清理未付款to ask an account||to demand an account } )Lz%Z  
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结清差额to balance the account with _A!Fp0}`  
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清算to settle an account||to liquidate an account||to square an account Ng!d6]  
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审查帐目||监查帐目to audit an account g<;::'6  
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检查帐目to examine an account _h#I}uJ~  
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转入A的帐户to charge the amount to As account 6MY<6t0a  
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以计帐方式付款to pay on account %EVgSF!r  
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代理某人||为某人on ones account||on account of one 7CuZ7!>$  
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为自己计算||独立帐目on ones own account 7LrmI~P  
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由某人收益并负风险on ones account and risk||for ones account and risk 77)WNL/ x  
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由某人负担for ones account||for account of one 1s.2z[B~  
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按某人指示||列入某人帐户by order and for account of one w90YlWS#  
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列入5月份帐目for May account PZusYeV8b  
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编入某中帐项下to pass to the account of||to place to the account of TMj;NS c3  
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寄出清算书to send in an account||to send in render an account _5-h\RB)  
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支票薄cheque book 3J+2#ML  
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支票陈票人cheque drawer c[,h|~K/_?  
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持票人cheque holder E7
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不记名支票cheque to bearer||bearer cheque 2]5{Xmmo9  
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记名支票||认人支票cheque to order \EySKQ=  
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到期支票antedated cheque Wb-C0^dTn  
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未到期支票postdated cheque } a9Ah:.7/  
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保付支票certified cheque K*>%,mP$i  
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未获兑现支票，退票returned cheque b6N[t _,  
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横线支票crossed cheque )L:zr#  
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普通横线general crossing +OE!Uqnt  
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特别横线special crossing 7IX8ck[D  
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空白支票blank cheque vMTf^V  
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失效支票，过期支票stale cheque $DY#04Je\=  
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普通支票open cheque H;/do-W[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount aLa<zEssz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K./qu^+k  
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支票换现金||兑现to cash a cheque ?qgQ)#6  
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清理票款to clear a cheque 'C]w3R h'  
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保证兑现to certify a cheque dGUP|O  
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填写支票数额to fill up a cheque FZ"n6hWA  
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支票上划线to cross a cheque =U]9>  
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开发支票to make out a cheque ;uBGB h<  
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签发支票，开立支票to draw a cheque||to issue a cheque 1&w%TRC2x  
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透支支票to overdraw a cheque .9J^\%JD  
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背书支票to endorse a cheque !0;AFv
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请付票款||清付票款to pay a cheque||to honour a cheque mskG2mA  
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支票退票to dishonour a cheque DyC*nE;  
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拒付支票to refuse a cheque KuR]X``2  
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拒付支票to stop payment of a cheque ^/n1hg  
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提示要求付款to present for payment 9
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见票即付持票人payable to bearer Ej(BE@6>s  
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支付指定人payable to order PzJ(Q  
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已过期||无效out of date||stale [n"eD4)K|  
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请给出票人R/D||refer to drawer AXbb-GK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }83 8F&  
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文字与数字不一致words and figures differ []>rYZ9bv  
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支票 B EwaQvQ!  
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时间已过account closed Noj*K6  
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更改处应加盖印章alterations require initials _|e&zr  
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时间已过effects not cleared K~#?Y,}O  
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停止付款payment stopped -W!M:8  
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支票毁损cheque mutilated |ru!C(  
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汇款||寄钱to remit||to send money "d<ucj  
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寄票供取款||支票支付to send a cheque for payment NK|U:p2H  
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寄款人a remitter $-/-%=  
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收款人a remittee Kz b-a$  
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国外汇票foreign Bill ac\aH#J_nC  
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国内汇票inland Bill iJdJP)!tz6  
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跟单汇票documentary bill g@x7 2$j  
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空头汇票accommodation bill ts&\JbL  
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原始汇票original bill 8\E=p+C  
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改写||换新票据renewed bill ?VxQ&^|  
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即期汇票sight bill||bill on demand f4\
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…days after date||…days after date…日后付款 D*46,>Tv  
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…months after date||…months after date…月后付款 sAO/yG  
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见票后…日付款…days after sight||…days sight 9*JxP%8T~X  
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见票后…月付款…months after sight||…months sight L4+R8ojG  
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同组票据set of bills 7^)yo#i4  
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单张汇票sola of exchange||sole of exchange >f9Q&c$R  
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远期汇票usance bill||bill at usance 1mh7fZgn  
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长期汇票long bill Zq: }SU  
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短期汇票short bill nRHlHu  
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逾期汇票overdue bill BD.l5~:  
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宽限日期days of grace -e51/lhpd  
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电汇telegraphic transfer （T.T） I?q- :9
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邮汇postal order||postal note （Am.）||post office order||money order EN>a^B+!  
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本票promissory note （P/N） \WUCm.w6\%  
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押汇负责书||押汇保证书letter of hypothecation ]3U|K .G  
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副保||抵押品||付属担保物collateral security #LYx;[
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担保书trust receipt||letter of indemnity U|+`Eth8(  
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承兑||认付acceptance =lh&oPc1  
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单张承兑general acceptance %CrpUx  
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有条件承兑qualified acceptance -,"eN}P^  
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附条件认付conditional acceptance y$|O E%S  
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部分认付partial acceptance   %C
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