[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。  
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会计报表statement of account :J_UXtx  
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往来帐目account current A+GRTwj  
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现在往来帐||存款额current accout .c&&@>m@.  
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销货帐account sales otfmM]f  
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共同计算帐项joint account OI*ltba?  
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未决帐项outstanding account he/rt#  
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贷方帐项credit account||creditor account j,;f#+O`g  
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借方帐项debit account||debtor account  B9y5NX  
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应付帐||应付未付帐account payable R.2i%cU  
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应收帐||应收未收帐account receivable SmD#hE[  
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新交易||新帐new account F):kF_ho  
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未决帐||老帐old account -zMvpe-am&  
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现金帐cash account UJDI[`2  
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流水帐running account l l*g *zt3  
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暂记帐||未定帐suspense account 3I)oqS@q'  
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过期帐||延滞帐overdue account||pastdue account 2-qWR<E  
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杂项帐户sundry account !BrZTo  
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详细帐单||明细表detail account R\n@q_!`X  
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呆帐bad account z=>PjIW  
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会计项目title of account G@~
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会计薄||帐薄account-book +/n]9l]#h  
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营业报告书||损益计算表account of budiness||business report XAF]B,h=  
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借贷细帐||交验帐account rendered Sjwwc6_c  
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明细帐account stated yJqDB$0  
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与…银行开立一户头to open an account with s:,fXg25J  
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与…银行建立交易to keep account with {O!;cI~  
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继续记帐to keep account DX3jE p2  
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与…有交易to have an account with {"|GV~  
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作成会计帐||有往来帐项to make out an account with yFFNzw{  
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清算||清理债务to make up an account u6\W"LW  
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清洁帐目||与…停止交易to close ones account with zCwb>v  
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结帐to close an account 2V+[:>F  
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清理未付款to ask an account||to demand an account OW> >6zM  
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结清差额to balance the account with z5[Qh<M  
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清算to settle an account||to liquidate an account||to square an account R ta_\Aj!  
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审查帐目||监查帐目to audit an account mP)im]H  
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检查帐目to examine an account 1 7hXg"B  
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转入A的帐户to charge the amount to As account 8ax3"G  
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以计帐方式付款to pay on account gJZ9XLPC  
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代理某人||为某人on ones account||on account of one F8Z6Ss|v3  
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为自己计算||独立帐目on ones own account #+P)X_i`  
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由某人收益并负风险on ones account and risk||for ones account and risk "[]72PC  
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由某人负担for ones account||for account of one P1QGfp0-J  
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按某人指示||列入某人帐户by order and for account of one '^M3g-C[Jg  
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列入5月份帐目for May account ~ +z'pK~c  
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编入某中帐项下to pass to the account of||to place to the account of -n$fh::^  
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寄出清算书to send in an account||to send in render an account 7:T 5P  
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支票薄cheque book Lpdp'9>I  
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支票陈票人cheque drawer 
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持票人cheque holder 7nHlDPps)  
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不记名支票cheque to bearer||bearer cheque K]q OLtc  
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记名支票||认人支票cheque to order 2$? )
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到期支票antedated cheque g=:C/>g  
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未到期支票postdated cheque ^@`dsll  
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保付支票certified cheque @&2bLJJ+  
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未获兑现支票，退票returned cheque gKS0!U  
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横线支票crossed cheque nQvv'%v0  
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特别横线special crossing y:Qo:Z~  
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空白支票blank cheque ;e_n7>'#%  
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失效支票，过期支票stale cheque Wgdij11e  
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普通支票open cheque Je+z\eT!5<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $GYcZN&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N%:QaCZKw  
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支票换现金||兑现to cash a cheque +EJIYvkFm  
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清理票款to clear a cheque 9#iu#?*B  
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保证兑现to certify a cheque [GX5jD#  
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填写支票数额to fill up a cheque U`D/~KJ{Y  
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支票上划线to cross a cheque lW1Al>dW<  
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开发支票to make out a cheque \vXo~_-&  
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签发支票，开立支票to draw a cheque||to issue a cheque htj:Z:C`  
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透支支票to overdraw a cheque ,8nu%zcVn  
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背书支票to endorse a cheque 7,ysixY  
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请付票款||清付票款to pay a cheque||to honour a cheque Stq&^S\x69  
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支票退票to dishonour a cheque HKbyi~8N=  
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拒付支票to refuse a cheque nj$TdwZbK  
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拒付支票to stop payment of a cheque @&p:J0hbp  
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提示要求付款to present for payment Fcz 7   
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见票即付持票人payable to bearer !_C*2+f  
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支付指定人payable to order U:"X *  
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已过期||无效out of date||stale OSreS5bg  
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请给出票人R/D||refer to drawer q@k/"ee*?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \#Md3!MG  
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支票 tVfZ~qJ  
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时间已过account closed /LwS|c6}}  
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停止付款payment stopped v9k\[E?  
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支票毁损cheque mutilated ql/K$#u  
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汇款||寄钱to remit||to send money Jb/VITqN4  
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寄票供取款||支票支付to send a cheque for payment g)dKXsy(F  
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寄款人a remitter KWS\iu  
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收款人a remittee hKVb#|$  
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国外汇票foreign Bill C5,\DdCX,  
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国内汇票inland Bill x)R1aq  
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跟单汇票documentary bill ffW-R)U|3  
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空头汇票accommodation bill uS<
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原始汇票original bill (%j V[Q  
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改写||换新票据renewed bill ux8K$$$  
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即期汇票sight bill||bill on demand }S"qU]>8a  
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…days after date||…days after date…日后付款 zh{I;~syh  
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…months after date||…months after date…月后付款 DaBy<pGb?  
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见票后…日付款…days after sight||…days sight &lo<sbd.  
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见票后…月付款…months after sight||…months sight "yK)9F[9Mo  
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同组票据set of bills E9w"?_A)  
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单张汇票sola of exchange||sole of exchange FzOlM-)m   
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远期汇票usance bill||bill at usance =Qn8Y`U  
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长期汇票long bill b)>l7nOc  
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短期汇票short bill NA YwuE-`  
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逾期汇票overdue bill Q>xp 90&.n  
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宽限日期days of grace +O1=Ao  

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电汇telegraphic transfer （T.T） ZSB;4 ?:h  
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邮汇postal order||postal note （Am.）||post office order||money order 1`1Jn*|TI  
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本票promissory note （P/N） AY]rQ:I  
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押汇负责书||押汇保证书letter of hypothecation U9Lo0K  
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副保||抵押品||付属担保物collateral security RRtOBrIedI  
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担保书trust receipt||letter of indemnity /pp;3JPf  
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承兑||认付acceptance WhL"-f  
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单张承兑general acceptance <*opVy^  
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有条件承兑qualified acceptance >;X^+JH!)  
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附条件认付conditional acceptance -<5H8P-  
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部分认付partial acceptance   3UGdXufw