[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。   zyFbu=d|O:  
会计报表statement of account 'p(I!]"uo  
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往来帐目account current <txzKpM  
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现在往来帐||存款额current accout lb`2a3W/  
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销货帐account sales zgHF-KEV  
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共同计算帐项joint account W>]=0u4  
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未决帐项outstanding account a0x/?)DO  
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贷方帐项credit account||creditor account ^!>o5Y)  
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借方帐项debit account||debtor account OQh(qa  
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应付帐||应付未付帐account payable IT0*~WMZ  
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应收帐||应收未收帐account receivable i&?do{YQ)  
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新交易||新帐new account hkL[hD  
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未决帐||老帐old account 8"g.Z*  
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现金帐cash account UN}jpu<h  
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流水帐running account m,U`hPJ  
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暂记帐||未定帐suspense account @E$PjdB5M  
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过期帐||延滞帐overdue account||pastdue account vO2o/   
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杂项帐户sundry account j[h4F"`-  
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详细帐单||明细表detail account #is:6Z,OEU  
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呆帐bad account u9FXZK7  
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会计项目title of account 1Q6WpS  
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会计薄||帐薄account-book _1`*&k JL~  
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营业报告书||损益计算表account of budiness||business report Cd#>,,\z  
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借贷细帐||交验帐account rendered o)7gKWjujP  
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明细帐account stated l'(Cxhf.W  
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与…银行开立一户头to open an account with SU9#Y|I  
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与…银行建立交易to keep account with I-i)D  
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继续记帐to keep account vfJ}t#%UH  
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与…有交易to have an account with #H(|+WEu  
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作成会计帐||有往来帐项to make out an account with %FQMB   
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清算||清理债务to make up an account Y*O7lZuF%  
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清洁帐目||与…停止交易to close ones account with :KZI+  
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结帐to close an account qI<6% ^i  
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清理未付款to ask an account||to demand an account A7 .C  
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结清差额to balance the account with H]Q Z4(  
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清算to settle an account||to liquidate an account||to square an account B>t$Z5Q^X  
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审查帐目||监查帐目to audit an account %]>c4"H  
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检查帐目to examine an account t'_Hp},  
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转入A的帐户to charge the amount to As account WDSkk"#TF  
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以计帐方式付款to pay on account AASw^A3p  
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代理某人||为某人on ones account||on account of one lOPCM1Se  
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为自己计算||独立帐目on ones own account c7q1;X{:  
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由某人收益并负风险on ones account and risk||for ones account and risk vO%n~l=  
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由某人负担for ones account||for account of one 92WvD  
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按某人指示||列入某人帐户by order and for account of one LgjL+w19  
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列入5月份帐目for May account gV):3mWC  
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编入某中帐项下to pass to the account of||to place to the account of s&iM. [k  
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寄出清算书to send in an account||to send in render an account F.HD;C-;(  
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支票薄cheque book /WRS6n  
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支票陈票人cheque drawer 4[ M! x  
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持票人cheque holder N#Y%+1  
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不记名支票cheque to bearer||bearer cheque .mn`/4  
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记名支票||认人支票cheque to order `utv@9 _z  
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到期支票antedated cheque mTz %;+|L  
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未到期支票postdated cheque '$YB -  
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保付支票certified cheque CL.JalR`b  
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未获兑现支票，退票returned cheque Ehi)n)HhG"  
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横线支票crossed cheque Ig}G"GR  
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普通横线general crossing |t+M/C0y/  
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特别横线special crossing 1j0OV9-|  
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空白支票blank cheque 5Ds/^fA  
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失效支票，过期支票stale cheque Hy^Em  
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普通支票open cheque #N^TqOr  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9pUvw_9MY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9qN4f8R  
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支票换现金||兑现to cash a cheque _J(n~"eR  
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清理票款to clear a cheque S$J}>a#Ry  
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保证兑现to certify a cheque e9e%
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填写支票数额to fill up a cheque ^?PU:
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支票上划线to cross a cheque rt">xVl  
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开发支票to make out a cheque h'VN& T,  
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签发支票，开立支票to draw a cheque||to issue a cheque Gt#Jr!N~  
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透支支票to overdraw a cheque ~3byAL  
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背书支票to endorse a cheque zogtIn)  
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请付票款||清付票款to pay a cheque||to honour a cheque k.bzh.  
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支票退票to dishonour a cheque is=sV:j:  

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拒付支票to refuse a cheque *M5: \+  
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拒付支票to stop payment of a cheque  V|=PaO  
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提示要求付款to present for payment {FzL@!||  
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见票即付持票人payable to bearer 9hAS#|vK  
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支付指定人payable to order *8}Y0V\s  
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已过期||无效out of date||stale =ark?<E  

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请给出票人R/D||refer to drawer AH`n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xGbr>OqkTX  
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文字与数字不一致words and figures differ x_1JQDE  
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支票 y7SOz'd  
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时间已过account closed 7t-j2 n`<  
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更改处应加盖印章alterations require initials 8?] :>  
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时间已过effects not cleared E#"QaI8`  
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停止付款payment stopped >JT{~SRB|Y  
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支票毁损cheque mutilated Wu)ATs}  
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汇款||寄钱to remit||to send money aKs!*uo0H  
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寄票供取款||支票支付to send a cheque for payment :NU-C!eT  
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寄款人a remitter i]GBu  
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收款人a remittee A{h hnrr8  
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国外汇票foreign Bill L1BpkB  
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国内汇票inland Bill Wy#`*h,  
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跟单汇票documentary bill 567ot|cc  
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空头汇票accommodation bill V$ 38  
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原始汇票original bill sxL;o>{  
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改写||换新票据renewed bill 7i{Rn K6*  
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即期汇票sight bill||bill on demand JoW*)3Z  
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…days after date||…days after date…日后付款 u4VQx,,  
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…months after date||…months after date…月后付款 } Q1$v~  
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见票后…日付款…days after sight||…days sight 0IDHoNaT<  
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见票后…月付款…months after sight||…months sight s^C*uP;R  
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同组票据set of bills x?CjRvT$  
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单张汇票sola of exchange||sole of exchange @Jvw" =  
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远期汇票usance bill||bill at usance Y2<#%@%4  
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长期汇票long bill BOwkC;Q[  
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短期汇票short bill M8juab%y  
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逾期汇票overdue bill ?5B}ZMW  
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宽限日期days of grace !]kn=7  
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电汇telegraphic transfer （T.T） 8kMMQES  
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邮汇postal order||postal note （Am.）||post office order||money order i}wu+<Mk  
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本票promissory note （P/N） Wb 4sfP_  
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押汇负责书||押汇保证书letter of hypothecation \!SC;  
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副保||抵押品||付属担保物collateral security ,Y`C7Px  
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担保书trust receipt||letter of indemnity Kjf#uU.7  
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承兑||认付acceptance Hy `r}+  
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单张承兑general acceptance LZoth+:  
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有条件承兑qualified acceptance nEGku]pCH{  
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附条件认付conditional acceptance +pFz&)?  
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部分认付partial acceptance   R 7{rY