[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 8Wx@[!  
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往来帐目account current +;*(a3Gp  
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现在往来帐||存款额current accout tOg 8L2  
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销货帐account sales !mxh]x<e  
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共同计算帐项joint account pOVghllO  
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未决帐项outstanding account gZ"{{#:}  
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贷方帐项credit account||creditor account 5Ue^>8-  
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借方帐项debit account||debtor account HCjn9  
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应付帐||应付未付帐account payable @CaD8%j{  
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应收帐||应收未收帐account receivable :Q r7:$S^  
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新交易||新帐new account 9O=05CQ  
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未决帐||老帐old account B)*#g  
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现金帐cash account |.8d,!5w}  
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流水帐running account #U$YZ#B  
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暂记帐||未定帐suspense account vzyNc'  
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过期帐||延滞帐overdue account||pastdue account ~"JE![XR  
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杂项帐户sundry account yp[<9%Fi  
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详细帐单||明细表detail account +Mk*{A t  
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呆帐bad account N"YK@)*Q  
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会计项目title of account ;}n9yci#  
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会计薄||帐薄account-book P\q<d  
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营业报告书||损益计算表account of budiness||business report 9{)Z5%Kz  
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借贷细帐||交验帐account rendered }b_R5U$@@  
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明细帐account stated o,S!RG&  
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与…银行开立一户头to open an account with =@
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与…银行建立交易to keep account with a4A`cUt  
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继续记帐to keep account D ?Nd;[  
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与…有交易to have an account with B3y?.  
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作成会计帐||有往来帐项to make out an account with 6N9 c<JC  
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清算||清理债务to make up an account \:]DFZ=!  
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清洁帐目||与…停止交易to close ones account with j_!bT!8  
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结帐to close an account ec`bz "1  
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清理未付款to ask an account||to demand an account X6Un;UL  
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结清差额to balance the account with T3 6x=LX  
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清算to settle an account||to liquidate an account||to square an account VLiIO"u;  
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审查帐目||监查帐目to audit an account IrJ+Jov  
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检查帐目to examine an account `3J':Vh  
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转入A的帐户to charge the amount to As account 4:D:|r  
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以计帐方式付款to pay on account Dv@PAnk3C  
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代理某人||为某人on ones account||on account of one P'sfi>A  
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为自己计算||独立帐目on ones own account H8&p<=  
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由某人收益并负风险on ones account and risk||for ones account and risk *<IR9.~{6%  
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由某人负担for ones account||for account of one Ad/($v5+  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account Yl~$V(  
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编入某中帐项下to pass to the account of||to place to the account of b/u8} J  
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寄出清算书to send in an account||to send in render an account FaY_0G;y  
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支票薄cheque book K(VW% hV1  
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支票陈票人cheque drawer \}#@9=  
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持票人cheque holder Uw)= WImz[  
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不记名支票cheque to bearer||bearer cheque :, _!pe;H  
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记名支票||认人支票cheque to order I^_NC&m  
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到期支票antedated cheque -V5w]F'  
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未到期支票postdated cheque iZxt/}1X0  
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保付支票certified cheque rN5tI.iC  
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未获兑现支票，退票returned cheque H}ZQ?uK;  
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横线支票crossed cheque %8r/oS  
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普通横线general crossing qP1FJ89
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特别横线special crossing ke%pZ7{u  
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空白支票blank cheque }dYBces  
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失效支票，过期支票stale cheque :iUF7P1I  
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普通支票open cheque (zcLx;N  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bt/ =Kq#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #& ?g %'  
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支票换现金||兑现to cash a cheque j\&pej  
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清理票款to clear a cheque [1yq{n=  
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保证兑现to certify a cheque PkuTg";  
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填写支票数额to fill up a cheque 3G}AH E4  
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支票上划线to cross a cheque .ic:`1  
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开发支票to make out a cheque dt\j GD  
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签发支票，开立支票to draw a cheque||to issue a cheque "Zv~QwC  
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透支支票to overdraw a cheque *iA4:EIP  
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背书支票to endorse a cheque J9~i%hzr  
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请付票款||清付票款to pay a cheque||to honour a cheque I^\&y(LJF  
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支票退票to dishonour a cheque h&&6r\4/|  
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拒付支票to refuse a cheque ZD/jX_!t  
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拒付支票to stop payment of a cheque /UcV  
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提示要求付款to present for payment !|w aK~jK  
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见票即付持票人payable to bearer UB`ToE|Ii  
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支付指定人payable to order ~5 N)f UI\  
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已过期||无效out of date||stale LWoG4s?w  
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请给出票人R/D||refer to drawer u6V/JI}g  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o{b=9-V  
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文字与数字不一致words and figures differ sxKf&p;  
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支票 JCcZuwu[  
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时间已过account closed AUVgPXOwd  
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更改处应加盖印章alterations require initials GDhE[of  
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时间已过effects not cleared mME4 l  
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停止付款payment stopped {Sl57!U5  
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支票毁损cheque mutilated w~_;
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汇款||寄钱to remit||to send money 6$a$K,dZ  
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寄票供取款||支票支付to send a cheque for payment "'8KV\/D  
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寄款人a remitter
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收款人a remittee  nVu&/  
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国外汇票foreign Bill !3i
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国内汇票inland Bill i,V;xB2  
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跟单汇票documentary bill 1:NrP'W^  
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空头汇票accommodation bill {QBB^px  
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原始汇票original bill Lb{e,JH  
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改写||换新票据renewed bill i>EgG5iJ  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 g}laG8  
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…months after date||…months after date…月后付款 #j@71]GI  

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见票后…日付款…days after sight||…days sight c}3W:}lW  
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见票后…月付款…months after sight||…months sight T&86A\D\z  
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同组票据set of bills +A~\tK{  
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单张汇票sola of exchange||sole of exchange LZ@|9!KDw  
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远期汇票usance bill||bill at usance 9h/>QLx  
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长期汇票long bill nhG J  
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短期汇票short bill =8gHS[  
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逾期汇票overdue bill nC {K$  
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宽限日期days of grace 65ly2gl  
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电汇telegraphic transfer （T.T） :';L/x>  
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邮汇postal order||postal note （Am.）||post office order||money order iYnEwAoN;  
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本票promissory note （P/N） 50dGBF  
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押汇负责书||押汇保证书letter of hypothecation gPC*b+  
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副保||抵押品||付属担保物collateral security ylKmj
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担保书trust receipt||letter of indemnity Ax oD8|  
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承兑||认付acceptance 6.t',LTB  
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单张承兑general acceptance +7Kyyu)y@  
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有条件承兑qualified acceptance n6F/Ac:  
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附条件认付conditional acceptance
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部分认付partial acceptance   hO{cvHy`