[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。   1@"eeR  
会计报表statement of account (Gf1#,/3~  
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往来帐目account current |lm  
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现在往来帐||存款额current accout dy-m9fc6%  
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销货帐account sales !e*Q2H+  
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共同计算帐项joint account Z)<ljW  
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未决帐项outstanding account xbnx*4o0  
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贷方帐项credit account||creditor account 6T! *YrS  
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借方帐项debit account||debtor account .xS3,O_[  
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应付帐||应付未付帐account payable mRZC98$ @r  
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应收帐||应收未收帐account receivable Vz6p^kMB  
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新交易||新帐new account 6*8"?S'  
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未决帐||老帐old account 
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现金帐cash account DP ,owk  
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流水帐running account +EjH9;gx  
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暂记帐||未定帐suspense account OFJ4
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过期帐||延滞帐overdue account||pastdue account Ss6mN;&D  
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杂项帐户sundry account C"}CD{<H]M  
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详细帐单||明细表detail account q}P< Ejq}  
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呆帐bad account P
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会计项目title of account (3a]#`Q  
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会计薄||帐薄account-book ?#~3%$>  
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营业报告书||损益计算表account of budiness||business report Y3@\uM`2#  
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借贷细帐||交验帐account rendered Wy1#K)LRb  
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明细帐account stated mp]}-bR)  
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与…银行开立一户头to open an account with vEQw`OC  
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与…银行建立交易to keep account with <[iw1>  
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继续记帐to keep account R\
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与…有交易to have an account with 9vIqGz-o  
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作成会计帐||有往来帐项to make out an account with `zf,$67>1  
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清算||清理债务to make up an account +5:Dy,F=  
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清洁帐目||与…停止交易to close ones account with nE"##2X  
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结帐to close an account u7PtGN0r%  
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清理未付款to ask an account||to demand an account 4Js2/s  
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结清差额to balance the account with =*paa  
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清算to settle an account||to liquidate an account||to square an account ENx1)]  
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审查帐目||监查帐目to audit an account sR~D3-  
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检查帐目to examine an account ^|^ywgK  
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转入A的帐户to charge the amount to As account ?"hrCEHV{9  
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以计帐方式付款to pay on account d#tqa`@~  
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代理某人||为某人on ones account||on account of one RZY[DoF8u  
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为自己计算||独立帐目on ones own account s'7PHP)LOJ  
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由某人收益并负风险on ones account and risk||for ones account and risk _YK66cS3E/  
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由某人负担for ones account||for account of one CD!Aa  
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按某人指示||列入某人帐户by order and for account of one a23XrX  
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列入5月份帐目for May account ez-jVi-Fi  
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编入某中帐项下to pass to the account of||to place to the account of @*<`*W  
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寄出清算书to send in an account||to send in render an account  ?8/T#ox  
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支票薄cheque book /8? u2 q  
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支票陈票人cheque drawer 98rO] rg  

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持票人cheque holder ,ll<0Atg  
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不记名支票cheque to bearer||bearer cheque %D49A-R  
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记名支票||认人支票cheque to order tPb<*{eG  
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到期支票antedated cheque '[vCC'  
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未到期支票postdated cheque 13p
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保付支票certified cheque s[;1?+EI  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque XZ"oOE0=  
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普通横线general crossing @o6!  
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特别横线special crossing z+c'-!e/  

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空白支票blank cheque LhSXz>AX  
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失效支票，过期支票stale cheque =N2@H5+7  
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普通支票open cheque zVis"g`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1[-RIN;U8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4M;S&LA  
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支票换现金||兑现to cash a cheque mhF@S@  
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清理票款to clear a cheque w$`u_P|@E:  
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保证兑现to certify a cheque mo]>Um'F  
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填写支票数额to fill up a cheque \rCdsN2H  
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支票上划线to cross a cheque cSj(u%9}  
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开发支票to make out a cheque lb]k"L%KU7  
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签发支票，开立支票to draw a cheque||to issue a cheque `~@}f"c`u  
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透支支票to overdraw a cheque T{T> S%17~  
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背书支票to endorse a cheque cr{dl\Na  
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请付票款||清付票款to pay a cheque||to honour a cheque CjA}-ee  
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支票退票to dishonour a cheque gwYTOs^  
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拒付支票to refuse a cheque ,I[A~  
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拒付支票to stop payment of a cheque FD}>}fLv  
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提示要求付款to present for payment nzu 3BVv  
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见票即付持票人payable to bearer [ \Aor[(  
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支付指定人payable to order qsL6* (S(r  
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已过期||无效out of date||stale LvS3c9|Aj  
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请给出票人R/D||refer to drawer **O4"+Xi8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =
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文字与数字不一致words and figures differ PX'I:B]x*  
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支票 tdr*>WL  
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时间已过account closed LGCL*Qbsg  
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更改处应加盖印章alterations require initials hOMFDfhU  
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时间已过effects not cleared )SUN+YV^  
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停止付款payment stopped , n!xzoX_  
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支票毁损cheque mutilated D#t5*bwK  
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汇款||寄钱to remit||to send money kyo ,yD  
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寄票供取款||支票支付to send a cheque for payment i
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寄款人a remitter  B-gr2-  
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收款人a remittee TQ2Tt"  
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国外汇票foreign Bill anwn!Eqk"  
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国内汇票inland Bill 9,c>H6R7  
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跟单汇票documentary bill E37@BfpO3  
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空头汇票accommodation bill I^|bQ3sor  
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原始汇票original bill |#B"j1D,H  
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改写||换新票据renewed bill nJya1AH;  
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即期汇票sight bill||bill on demand ybG)=0  
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…days after date||…days after date…日后付款 /fq6-;co+  
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…months after date||…months after date…月后付款 K0g:Q*J-  
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见票后…日付款…days after sight||…days sight NHF?73:  
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见票后…月付款…months after sight||…months sight /<$"c"UQ  
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同组票据set of bills H=#Jg;_w  
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单张汇票sola of exchange||sole of exchange F/SsiUBS  
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远期汇票usance bill||bill at usance Zg&\K~OC  
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长期汇票long bill jPNfLwVkl:  
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短期汇票short bill qo-F9u1J  
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逾期汇票overdue bill !u}3H
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宽限日期days of grace
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电汇telegraphic transfer （T.T） BQ&q<6Tk  
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邮汇postal order||postal note （Am.）||post office order||money order aijGz<  
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本票promissory note （P/N） #6sC&w3  
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押汇负责书||押汇保证书letter of hypothecation `]P5,  
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副保||抵押品||付属担保物collateral security =l4\4td9p  
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担保书trust receipt||letter of indemnity V9j1j}  r  
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承兑||认付acceptance #C1A5JE&  
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单张承兑general acceptance d&T6p&V$  
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有条件承兑qualified acceptance *e3L4 7"G  
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附条件认付conditional acceptance $FQcDo|[  
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部分认付partial acceptance   w,![;wG