[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。   U17d>]ka  
会计报表statement of account "zc l|@  
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往来帐目account current JVJMgim)0  
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现在往来帐||存款额current accout J05e#-)<K  
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销货帐account sales v^iAD2X/F  
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共同计算帐项joint account @7u0v  
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未决帐项outstanding account .d*8C,  
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贷方帐项credit account||creditor account 5xBbrU;  
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借方帐项debit account||debtor account df=f62  
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应付帐||应付未付帐account payable \*da6Am  
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应收帐||应收未收帐account receivable t-AmX)$  
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新交易||新帐new account pCDmXB  
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未决帐||老帐old account iscz}E,Y  
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现金帐cash account \['Cj*ek  
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流水帐running account Qrv<lE1V;  
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暂记帐||未定帐suspense account e.C)jv6qr  
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过期帐||延滞帐overdue account||pastdue account u, ff>/1  
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杂项帐户sundry account ZNoDFf*h  
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详细帐单||明细表detail account CAJ'zA|o  
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呆帐bad account y fSmDPh  
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会计项目title of account 1^}+=~  
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会计薄||帐薄account-book R5D1
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营业报告书||损益计算表account of budiness||business report O?2DQY?jT  
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借贷细帐||交验帐account rendered *p U x8yB  
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明细帐account stated $I
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与…银行开立一户头to open an account with W4S,6(  
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与…银行建立交易to keep account with Sc0w.5m6  
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继续记帐to keep account _b 0&!l<  
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与…有交易to have an account with ]9CFIh  
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作成会计帐||有往来帐项to make out an account with 7! Nsm  
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清算||清理债务to make up an account N7"W{"3D  
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清洁帐目||与…停止交易to close ones account with [JiH\+XLPs  
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结帐to close an account .*oU]N%K=  
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清理未付款to ask an account||to demand an account "jZ-,P =  
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结清差额to balance the account with N8jIMb'<  
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清算to settle an account||to liquidate an account||to square an account x5Bk/e'  
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审查帐目||监查帐目to audit an account Z.,MVcd  
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检查帐目to examine an account yWK)vju"  
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转入A的帐户to charge the amount to As account IGl9g_18  
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以计帐方式付款to pay on account Gc?a+T  
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代理某人||为某人on ones account||on account of one dtDFoETz  
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为自己计算||独立帐目on ones own account 4W75T2q#  
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由某人收益并负风险on ones account and risk||for ones account and risk l
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由某人负担for ones account||for account of one :jf3HG  
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按某人指示||列入某人帐户by order and for account of one _c07}aQ ],  
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列入5月份帐目for May account c-w)|- ac.  
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编入某中帐项下to pass to the account of||to place to the account of gw(z1L5 n  
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寄出清算书to send in an account||to send in render an account ICCc./l|  
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支票薄cheque book *Ex|9FCt$  
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支票陈票人cheque drawer iLT}oKF2N;  
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持票人cheque holder 6@o*xK7L  
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不记名支票cheque to bearer||bearer cheque kza5ab
 
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记名支票||认人支票cheque to order ]_Xl
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到期支票antedated cheque l, wp4Ll  
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未到期支票postdated cheque DlT{`  
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保付支票certified cheque Jwp7gYZ  
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未获兑现支票，退票returned cheque J
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横线支票crossed cheque *A< 5*Db:F  
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普通横线general crossing :EH=_"  
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特别横线special crossing H-%v3d>
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空白支票blank cheque />Nt[o[r  
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失效支票，过期支票stale cheque zVD:#d%b  
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普通支票open cheque qNr} \J|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cFv8 Od  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque 0g\(+Qg^  
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清理票款to clear a cheque Ve=b16H  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque 2"5v[,$1H  
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开发支票to make out a cheque ?s _
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签发支票，开立支票to draw a cheque||to issue a cheque $kKjgQS(  
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透支支票to overdraw a cheque }T$p)"  
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背书支票to endorse a cheque e]tDy0@  
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请付票款||清付票款to pay a cheque||to honour a cheque `#gie$B{  
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支票退票to dishonour a cheque w\brVnt  
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拒付支票to refuse a cheque 6x|jPb  
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拒付支票to stop payment of a cheque U3:j'Su4H?  
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提示要求付款to present for payment s!e3|pGS  
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见票即付持票人payable to bearer zA"`!}*  
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支付指定人payable to order C{bgkzr  
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已过期||无效out of date||stale .y,0[i V N  
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请给出票人R/D||refer to drawer ~F?u)~QZ#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o\)F}j&b#=  
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文字与数字不一致words and figures differ E\2%
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支票 FtC^5{V+V  
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时间已过account closed E1U",CMU  
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更改处应加盖印章alterations require initials 78%~N`x7  
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时间已过effects not cleared VgC2+APg  
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停止付款payment stopped M>8A\;"  
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支票毁损cheque mutilated Sw^u3  
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汇款||寄钱to remit||to send money fCobzDy  
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寄票供取款||支票支付to send a cheque for payment %(G* ,  
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寄款人a remitter be^6i:  
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收款人a remittee Yv!a88+A8M  
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国外汇票foreign Bill -rli(RR)|  
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国内汇票inland Bill MsGM5(r:b  
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跟单汇票documentary bill |! E)GahM  
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空头汇票accommodation bill 9g"2^^wD  
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原始汇票original bill Q;JM$a?5iV  
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改写||换新票据renewed bill .QJ5sgmh  
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即期汇票sight bill||bill on demand q):5JXql~  
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…days after date||…days after date…日后付款 FZ,#0ZYJGP  
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…months after date||…months after date…月后付款 t@N= kV  
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见票后…日付款…days after sight||…days sight 
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见票后…月付款…months after sight||…months sight C:C}5<fkx  
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同组票据set of bills <55g3>X  
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单张汇票sola of exchange||sole of exchange gy0haW  
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远期汇票usance bill||bill at usance rT5Ycm@  
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长期汇票long bill UE ,t8j  
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短期汇票short bill .0O2Qqdg  
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逾期汇票overdue bill !M]\I&  
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宽限日期days of grace FMkzrs  
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电汇telegraphic transfer （T.T） 5N*Ux4M  
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邮汇postal order||postal note （Am.）||post office order||money order Z(_ZAB%+D  
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本票promissory note （P/N） ~JDnKo  
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押汇负责书||押汇保证书letter of hypothecation (%o2jroQ#  
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副保||抵押品||付属担保物collateral security \Z/)Y;|mi0  
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担保书trust receipt||letter of indemnity zC:wNz@zK  
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承兑||认付acceptance z.VyRBi0  
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单张承兑general acceptance S
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有条件承兑qualified acceptance hyT1xa  
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附条件认付conditional acceptance rzI|?QaPi  
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部分认付partial acceptance   FsGlJ