[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。   tU8g(ep,o  
会计报表statement of account Nck!z8  
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往来帐目account current L#83f]vG  
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现在往来帐||存款额current accout -='8_B/75  
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销货帐account sales /z Chdjz  
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共同计算帐项joint account w0q?\qEX  
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未决帐项outstanding account l}U~I 3}).  
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贷方帐项credit account||creditor account *K0j5dx  
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借方帐项debit account||debtor account Wwa41z  
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应付帐||应付未付帐account payable n $D}0wSM/  
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应收帐||应收未收帐account receivable ~T;ajvJ  
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新交易||新帐new account ,=q7}5o Y  
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未决帐||老帐old account (e bBH  
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现金帐cash account D>"{H7mY  
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流水帐running account V5(tf'  
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暂记帐||未定帐suspense account vo}_%5v8  
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过期帐||延滞帐overdue account||pastdue account cfy/*|  
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杂项帐户sundry account R"\ub"]  
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详细帐单||明细表detail account c5mhl;+'  
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呆帐bad account J!TK*\a2  
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会计项目title of account ,$zSJzS  
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会计薄||帐薄account-book 1l`s1C  
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营业报告书||损益计算表account of budiness||business report r#6l?+W ;  
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借贷细帐||交验帐account rendered MF`k~)bDV  
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明细帐account stated HV.|Eh_7  
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与…银行开立一户头to open an account with pil*/&pB  
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与…银行建立交易to keep account with Fi3(glgd-  
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继续记帐to keep account *,XJN_DKj  
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与…有交易to have an account with !CMVZf;u  
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作成会计帐||有往来帐项to make out an account with @LMV?  
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清算||清理债务to make up an account cZK?kz_Y  
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清洁帐目||与…停止交易to close ones account with P9cI{RI  
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结帐to close an account = Ow&UI  
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清理未付款to ask an account||to demand an account P >,D$-3  
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结清差额to balance the account with }8KL]11b  
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清算to settle an account||to liquidate an account||to square an account G uI sM  
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审查帐目||监查帐目to audit an account lz5j~t5>Q  
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检查帐目to examine an account .Zz7LG{  
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转入A的帐户to charge the amount to As account o ;P;=<  
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以计帐方式付款to pay on account ] ]-0RJ=S?  
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代理某人||为某人on ones account||on account of one gV>\lMc[-%  
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为自己计算||独立帐目on ones own account 7lOiFw  

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由某人收益并负风险on ones account and risk||for ones account and risk cO+`8`kv  
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由某人负担for ones account||for account of one by[(9+/z$  
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按某人指示||列入某人帐户by order and for account of one c?Qg:yU  
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列入5月份帐目for May account C#
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编入某中帐项下to pass to the account of||to place to the account of A*i_-;W)  
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寄出清算书to send in an account||to send in render an account Ut=y` ]F  
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支票薄cheque book \H(,'w7H  
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支票陈票人cheque drawer uIwyan-  
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持票人cheque holder LlqhZetS  
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不记名支票cheque to bearer||bearer cheque hT#mM*`  
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记名支票||认人支票cheque to order p^ Z|$aZZ  
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到期支票antedated cheque <e wcWr  
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未到期支票postdated cheque uLfk>&hc  
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保付支票certified cheque +:/.\ 3v71  
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未获兑现支票，退票returned cheque .3wx}!:*|  
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横线支票crossed cheque *ozXilO  
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普通横线general crossing J/rF4=j%xy  
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特别横线special crossing q6o}2<T@  
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空白支票blank cheque <d[GGkY]=  
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失效支票，过期支票stale cheque UI wTf2B  
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普通支票open cheque VK|$SY(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N0YJ'.=8,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Lp+?5DjLT  
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支票换现金||兑现to cash a cheque JK'tdvs~  
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清理票款to clear a cheque ZCDXy  
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保证兑现to certify a cheque ~S0T+4$  
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填写支票数额to fill up a cheque A*W/Q<~I  
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支票上划线to cross a cheque f%%'M.is  
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开发支票to make out a cheque (>-(~7PR  
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签发支票，开立支票to draw a cheque||to issue a cheque UJ&gm_M+kL  
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透支支票to overdraw a cheque B,A\/%<  
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背书支票to endorse a cheque ;!<@Fm9W  
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请付票款||清付票款to pay a cheque||to honour a cheque U5j0i]  
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支票退票to dishonour a cheque tsf!Q  
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拒付支票to refuse a cheque 4$4n9`odE  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment `,6^eLU  
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见票即付持票人payable to bearer \V9);KAOj  
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支付指定人payable to order 7`K)7  
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已过期||无效out of date||stale %l)~C%T  
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请给出票人R/D||refer to drawer B4;P)\2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m{0u+obi&w  
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文字与数字不一致words and figures differ vX}mwK8  
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支票 TWTRMc;z+  
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时间已过account closed WWWfQ_u2  
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更改处应加盖印章alterations require initials ]mvVX31T  
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时间已过effects not cleared <2RxyoDL6  
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停止付款payment stopped eE;")t,  
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支票毁损cheque mutilated <x2 F5$@  
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汇款||寄钱to remit||to send money f7QX"p&P  
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寄票供取款||支票支付to send a cheque for payment pvJPMx  
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寄款人a remitter )hai?v~g   
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收款人a remittee 15FGlO<<  
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国外汇票foreign Bill :j2_Jn4UP  
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国内汇票inland Bill ba  
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跟单汇票documentary bill lC i_G3C  
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空头汇票accommodation bill cAc i2e  
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原始汇票original bill qlg~W/  
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改写||换新票据renewed bill /vB%gqJvX  
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即期汇票sight bill||bill on demand "zO+!h'o  
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…days after date||…days after date…日后付款 -~h2^Oez  
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…months after date||…months after date…月后付款 )N2yhdcqI  
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见票后…日付款…days after sight||…days sight <_H0Q_/(  
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见票后…月付款…months after sight||…months sight )x"Z$jIs  
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同组票据set of bills fK^FD&sF  
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单张汇票sola of exchange||sole of exchange 9#6ilF:F  
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远期汇票usance bill||bill at usance YKl!M/  
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长期汇票long bill xyz-T1ib  
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短期汇票short bill 8N-~.p  
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逾期汇票overdue bill 3[aJ=5  
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宽限日期days of grace 2 >xV&  
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电汇telegraphic transfer （T.T） Z@C D1+G  
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邮汇postal order||postal note （Am.）||post office order||money order u{p\8v%7  
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本票promissory note （P/N） FT(EH  
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押汇负责书||押汇保证书letter of hypothecation )s=z i"  
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副保||抵押品||付属担保物collateral security H#Og0gEE}5  
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担保书trust receipt||letter of indemnity {&h&:  
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承兑||认付acceptance 3&?Tc|F+  
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单张承兑general acceptance uqO51V~  
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有条件承兑qualified acceptance i PFYG  
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附条件认付conditional acceptance R<U?)8g,h~  
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部分认付partial acceptance   ToMX7xz6