[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 svo^#V~h'  
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往来帐目account current !uO|T'u0a  
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现在往来帐||存款额current accout ["L?t ^*G  
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销货帐account sales 9h0|^ttF  
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共同计算帐项joint account ` jUn  
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未决帐项outstanding account R>0ta
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贷方帐项credit account||creditor account z.H`a+cl  
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借方帐项debit account||debtor account jgMWjM6.  
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应付帐||应付未付帐account payable K 6Gn  
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应收帐||应收未收帐account receivable hOC,Eo  
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新交易||新帐new account }`g*pp*  
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未决帐||老帐old account EnUo B<  
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现金帐cash account #,9|Hr%  
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流水帐running account r\1*N.O3|O  
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暂记帐||未定帐suspense account l00D|W_9  
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过期帐||延滞帐overdue account||pastdue account N1-LM9S  
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杂项帐户sundry account QRjt.Ry|  
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详细帐单||明细表detail account 0k>&MkM\^  
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呆帐bad account _aGdC8%[  
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会计项目title of account Rju8%FRO  
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会计薄||帐薄account-book 5zGj,y>u  
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营业报告书||损益计算表account of budiness||business report `3KprpE8v  
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借贷细帐||交验帐account rendered 6.jZy~  
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明细帐account stated !O-+h0Z  
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与…银行开立一户头to open an account with {Jc!T:vJ  
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与…银行建立交易to keep account with *PEuaRDN  
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继续记帐to keep account dWy1=UQfP  
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与…有交易to have an account with nS4S[|w"  
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作成会计帐||有往来帐项to make out an account with ];;w/$zke  
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清算||清理债务to make up an account ~P_kr'o  
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清洁帐目||与…停止交易to close ones account with [{F7Pc  
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结帐to close an account C4tl4df9  
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清理未付款to ask an account||to demand an account e0HP~&BRs  
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结清差额to balance the account with 5R`6zhf  
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清算to settle an account||to liquidate an account||to square an account R"gm]SQ/  
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审查帐目||监查帐目to audit an account ' u};z:t  
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检查帐目to examine an account 8'"/gC{  
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转入A的帐户to charge the amount to As account h_G|.7!  
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以计帐方式付款to pay on account -^Km}9g  
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代理某人||为某人on ones account||on account of one p] |M
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为自己计算||独立帐目on ones own account e=)
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由某人收益并负风险on ones account and risk||for ones account and risk ajW$d!  
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由某人负担for ones account||for account of one 2a(
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按某人指示||列入某人帐户by order and for account of one %%,hR'+|  
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列入5月份帐目for May account -5,y 1_M  
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编入某中帐项下to pass to the account of||to place to the account of lyH X#]  
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寄出清算书to send in an account||to send in render an account O{cGk: y  
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支票薄cheque book vl{_M*w ;  
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支票陈票人cheque drawer p<0kmA<B/  
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持票人cheque holder ~iR!3+yg4  
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不记名支票cheque to bearer||bearer cheque bR8 HGH28  
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记名支票||认人支票cheque to order #9hXZr/8  
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到期支票antedated cheque l F}$`6  
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未到期支票postdated cheque wp]7Lx?F  
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保付支票certified cheque 8T.5Mhx0jS  
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未获兑现支票，退票returned cheque 5Ckk5b  
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横线支票crossed cheque ofPF}  
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普通横线general crossing rPo\Dz  
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特别横线special crossing +.gf]|  
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空白支票blank cheque _sf#J|kQ  
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失效支票，过期支票stale cheque V$Xl^#tN  
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普通支票open cheque 7i+!^Qj?y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ].k+Nzf_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q2[prrk%j  
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支票换现金||兑现to cash a cheque 'Ffy8z{&3  
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清理票款to clear a cheque wZo.ynXT  
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保证兑现to certify a cheque #90[PAS
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填写支票数额to fill up a cheque Ss#@=:"P  
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支票上划线to cross a cheque N"Qg\PS_  
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开发支票to make out a cheque ?fbgU  
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签发支票，开立支票to draw a cheque||to issue a cheque BR& Aq  
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透支支票to overdraw a cheque &=F-moDD  
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背书支票to endorse a cheque >63)z I  
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请付票款||清付票款to pay a cheque||to honour a cheque z-EwXE  
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支票退票to dishonour a cheque 0bMoUy*q  
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拒付支票to refuse a cheque U@Z>/ q  
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拒付支票to stop payment of a cheque Y3#Nux%  
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提示要求付款to present for payment si_W:mLF{a  
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见票即付持票人payable to bearer e]lJqC  
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支付指定人payable to order ')B =|T)  
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已过期||无效out of date||stale rh@r\H@j  
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请给出票人R/D||refer to drawer "`pNH'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pmD4j8F_  
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文字与数字不一致words and figures differ |,b2b2v?  
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支票 8p&kLo&  
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时间已过account closed -"=)z/ S  
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更改处应加盖印章alterations require initials U&X2c R &a  
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时间已过effects not cleared `H\)e%]  
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停止付款payment stopped #02Kdo&Vy  
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支票毁损cheque mutilated r`jWp\z  
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汇款||寄钱to remit||to send money yhpz5[AuO  
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寄票供取款||支票支付to send a cheque for payment S,''>`w  
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寄款人a remitter sYqgXE.  
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收款人a remittee &fwS{n;U  
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国外汇票foreign Bill 2# vv$YD  
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国内汇票inland Bill .$!{-v[  
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跟单汇票documentary bill FY'ty@|_s  
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空头汇票accommodation bill >Kivuc  
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原始汇票original bill 8z2Rry w  
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改写||换新票据renewed bill `_v
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即期汇票sight bill||bill on demand t<j^q`;@v  
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…days after date||…days after date…日后付款 Zg~nlO2  
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…months after date||…months after date…月后付款 l;A,0,i  
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见票后…日付款…days after sight||…days sight FV39QG4b4  
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见票后…月付款…months after sight||…months sight 23!;}zHp  
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同组票据set of bills dXHB#  
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单张汇票sola of exchange||sole of exchange a:,y Z  
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远期汇票usance bill||bill at usance U69u'G:  
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长期汇票long bill wXMDh$  
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短期汇票short bill /cr}N%HZB  
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逾期汇票overdue bill m([(:.X/IX  
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宽限日期days of grace &3F}6W6A  
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电汇telegraphic transfer （T.T） .d;Iht,[  
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邮汇postal order||postal note （Am.）||post office order||money order FWue;pw3  
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本票promissory note （P/N） vu!d)Fy  
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押汇负责书||押汇保证书letter of hypothecation $Nrm!/)*'}  
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副保||抵押品||付属担保物collateral security " 96yp4v@  
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担保书trust receipt||letter of indemnity dkgSvi :!  
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承兑||认付acceptance "mL++>ZSQ  
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单张承兑general acceptance t}IkK=f  
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有条件承兑qualified acceptance ,B4VT 96*  
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附条件认付conditional acceptance ^7;JC7qmN  
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部分认付partial acceptance   DG4d"Jy