[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。   vA-p}]%  
会计报表statement of account ^JVP2L>o*  
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往来帐目account current GaqG8%.  
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现在往来帐||存款额current accout D2cIVx3:(  
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销货帐account sales \.|A,G=  
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共同计算帐项joint account pyJOEL]1F  
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未决帐项outstanding account (NN14   
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贷方帐项credit account||creditor account 8"UG
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借方帐项debit account||debtor account -
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应付帐||应付未付帐account payable ByvqwJY  
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应收帐||应收未收帐account receivable g
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新交易||新帐new account E'6P>6l5  
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未决帐||老帐old account &YKzK)@  
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现金帐cash account <yO9j  
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流水帐running account 6WM_V9Tidq  
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暂记帐||未定帐suspense account EQO7:vb  
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过期帐||延滞帐overdue account||pastdue account {_}"USS  
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杂项帐户sundry account ) <~7<.0  
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详细帐单||明细表detail account yo6IY  
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呆帐bad account 2Jv4l$$;*  
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会计项目title of account -;z\BW5y  
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会计薄||帐薄account-book S3cQC`^  
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营业报告书||损益计算表account of budiness||business report uGWk(qn  
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借贷细帐||交验帐account rendered ]F!h~>  
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明细帐account stated 30"G%DFd  
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与…银行开立一户头to open an account with |lY8u~%  
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与…银行建立交易to keep account with  tvILLR  
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继续记帐to keep account q9^r2OO  
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与…有交易to have an account with mi?Fy 0\  
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作成会计帐||有往来帐项to make out an account with SZEr  
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清算||清理债务to make up an account k J >B)  
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清洁帐目||与…停止交易to close ones account with N !:&$z-  
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结帐to close an account )erPp@  
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清理未付款to ask an account||to demand an account 42~;/4  
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结清差额to balance the account with <e"2<qVi  
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清算to settle an account||to liquidate an account||to square an account 7)YU ;  
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审查帐目||监查帐目to audit an account f7L|Jc  
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检查帐目to examine an account [69aTl>/  
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转入A的帐户to charge the amount to As account cB TMuDT_  
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以计帐方式付款to pay on account &*0V!+#6  
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代理某人||为某人on ones account||on account of one *fx<>aK  
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为自己计算||独立帐目on ones own account SFuzH)+VO  
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由某人收益并负风险on ones account and risk||for ones account and risk sUA)I%Q!  
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由某人负担for ones account||for account of one +Q{jV^IT9  

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按某人指示||列入某人帐户by order and for account of one '&\km~&  
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列入5月份帐目for May account =U?"#   
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编入某中帐项下to pass to the account of||to place to the account of Yu'lD`G  
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寄出清算书to send in an account||to send in render an account .@R{T3=Q  
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支票薄cheque book x3]es"4Q  
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支票陈票人cheque drawer TfMuQi'>  
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持票人cheque holder 0,,x|g$TpT  
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不记名支票cheque to bearer||bearer cheque P#6y  
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记名支票||认人支票cheque to order 1S<V,9(  
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到期支票antedated cheque :FB#,AOa_  
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未到期支票postdated cheque 8 yQjB-,#  
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保付支票certified cheque : >4{m)  
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未获兑现支票，退票returned cheque \_qiUvPf\  
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横线支票crossed cheque y#o ,Vg*V  
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普通横线general crossing lt[{u$  
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特别横线special crossing y7txIe!<5  
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空白支票blank cheque KpA i
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失效支票，过期支票stale cheque KFvNsqd  
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普通支票open cheque a`|&rggN  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount < {$zOF}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (hEqh nnm`  
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支票换现金||兑现to cash a cheque f$[6 ]7P  
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清理票款to clear a cheque &W)Lzpx8c  
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保证兑现to certify a cheque x<W`2Du  
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填写支票数额to fill up a cheque Ju4={^#  
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支票上划线to cross a cheque { p@uH<)  
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开发支票to make out a cheque 9&a&O Z{  
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签发支票，开立支票to draw a cheque||to issue a cheque W=fs"
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透支支票to overdraw a cheque 7/%{7q3G>  
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背书支票to endorse a cheque #Ux*":  
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请付票款||清付票款to pay a cheque||to honour a cheque Wm!lWQu7  
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支票退票to dishonour a cheque *[K\_F? ^h  
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拒付支票to refuse a cheque } m5AO4:  
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拒付支票to stop payment of a cheque el GP2x#:  
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提示要求付款to present for payment 1UG5Q-  
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见票即付持票人payable to bearer P>q"P1&{  
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支付指定人payable to order \z'A6@  
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已过期||无效out of date||stale VK)1/b=yT  
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请给出票人R/D||refer to drawer s>y=-7:N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9e^H
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文字与数字不一致words and figures differ %N}OMc.W  
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支票 c6zghP3dR  
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时间已过account closed }Ej^M~Vv  
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更改处应加盖印章alterations require initials GJlkEWs  
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时间已过effects not cleared BI9~%dm  
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停止付款payment stopped CE :x;!}cd  
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支票毁损cheque mutilated G01J1Ll}  
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汇款||寄钱to remit||to send money :4o08M%  
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寄票供取款||支票支付to send a cheque for payment pz'l9Gp;@  
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寄款人a remitter /SLAg&  
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收款人a remittee h
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国外汇票foreign Bill qw]:oh&G  
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国内汇票inland Bill Z1V%pg>]*  
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跟单汇票documentary bill ujF*'*@\  
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空头汇票accommodation bill JN5<=x5r  
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原始汇票original bill C %l!"s^  
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改写||换新票据renewed bill ],rtSUO  
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即期汇票sight bill||bill on demand 'B;aXy/JC  
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…days after date||…days after date…日后付款 &<</[h/B/F  
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…months after date||…months after date…月后付款 {Mt4QA5iZ  
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见票后…日付款…days after sight||…days sight \k?uh+xl  
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见票后…月付款…months after sight||…months sight Ax[!7~s  
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同组票据set of bills RhM]OJd'  
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单张汇票sola of exchange||sole of exchange t#s ?:  
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远期汇票usance bill||bill at usance @WIcH:_w-  
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长期汇票long bill "bF
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短期汇票short bill .k5 TQt  
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逾期汇票overdue bill V|. 3 Z\(  
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宽限日期days of grace $YvT* T$_  
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电汇telegraphic transfer （T.T） T:+%3+;a  
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邮汇postal order||postal note （Am.）||post office order||money order 
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本票promissory note （P/N） wD>tR SW  
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押汇负责书||押汇保证书letter of hypothecation 7 }`c:u~j  
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副保||抵押品||付属担保物collateral security }5
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担保书trust receipt||letter of indemnity 1Sox@Ko  
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承兑||认付acceptance 4,L (  
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单张承兑general acceptance G)\s{qk  
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有条件承兑qualified acceptance !=C4=xv  
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附条件认付conditional acceptance " 6/`  
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部分认付partial acceptance   evf){XhT;n