[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。   zJ8T.+qJ  
会计报表statement of account xu-bn  
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往来帐目account current dI7rx+L  
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现在往来帐||存款额current accout C "@>NC _  
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销货帐account sales =eW4?9Uq  
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共同计算帐项joint account M8Bp-_  
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未决帐项outstanding account X~o;jJC  
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贷方帐项credit account||creditor account 7vPGb:y  
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借方帐项debit account||debtor account P;gd!Yl<-  
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应付帐||应付未付帐account payable 94 6r#`q  
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应收帐||应收未收帐account receivable M{)eA<6  
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新交易||新帐new account K9ih(fh)  
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未决帐||老帐old account k:j?8o3  
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现金帐cash account ]1GyEr:  
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流水帐running account zU0JwZi  
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暂记帐||未定帐suspense account d=vD Pf  
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过期帐||延滞帐overdue account||pastdue account =:R${F  
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杂项帐户sundry account 'f %oL/,  
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详细帐单||明细表detail account Zcc7 7dRA  
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呆帐bad account =q"0GUei3  
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会计项目title of account 0}kvuuR  
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会计薄||帐薄account-book l`j@QP  
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营业报告书||损益计算表account of budiness||business report 6is+ \  
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借贷细帐||交验帐account rendered K TE*Du  
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明细帐account stated H3JDA^5  
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与…银行开立一户头to open an account with :c[T@[  
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与…银行建立交易to keep account with 1_n5:  
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继续记帐to keep account p1ER<_fp  
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与…有交易to have an account with >4T7DMy  
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作成会计帐||有往来帐项to make out an account with +
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清算||清理债务to make up an account B8V85R  
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清洁帐目||与…停止交易to close ones account with 6 )Qe*S  
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结帐to close an account >PygUY d  
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清理未付款to ask an account||to demand an account 072`i46  
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结清差额to balance the account with ZpU4"x>  
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清算to settle an account||to liquidate an account||to square an account $D#eD.  
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审查帐目||监查帐目to audit an account fAeq(tI=  
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检查帐目to examine an account 3ry 0.  
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转入A的帐户to charge the amount to As account ,W;2A0A?X  
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以计帐方式付款to pay on account qznd'^[  
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代理某人||为某人on ones account||on account of one I78huYAYA  
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为自己计算||独立帐目on ones own account 'd=B{7k@  
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由某人收益并负风险on ones account and risk||for ones account and risk I)X33X,  
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由某人负担for ones account||for account of one #a"gW,/K  
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按某人指示||列入某人帐户by order and for account of one N;]"_
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列入5月份帐目for May account &7t3D?K'qX  
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编入某中帐项下to pass to the account of||to place to the account of ^<O=<tN\  
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寄出清算书to send in an account||to send in render an account %) 8 UyZG  
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支票薄cheque book 0(!D1G{ul  
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支票陈票人cheque drawer !B &%!06  
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持票人cheque holder kG>d^K  
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不记名支票cheque to bearer||bearer cheque c~a:i=y67  
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记名支票||认人支票cheque to order jKI
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到期支票antedated cheque gE>_:s  
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未到期支票postdated cheque -kVt_  
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保付支票certified cheque -5~&A6+ILn  
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未获兑现支票，退票returned cheque 6ZCSCBW  
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横线支票crossed cheque XUrxnJ4  
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普通横线general crossing 1I*b7t  
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特别横线special crossing A3VXh^y+  
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空白支票blank cheque f,'gQ5\ X3  

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失效支票，过期支票stale cheque |]tIE{d  
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普通支票open cheque $n30[P@p;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UQmdm$.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5.KhI<[  
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支票换现金||兑现to cash a cheque E>t5/^c)*w  
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清理票款to clear a cheque ?U\@?@  
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保证兑现to certify a cheque #nTzn2  
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填写支票数额to fill up a cheque eI%{/>  
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支票上划线to cross a cheque z}> q/!q  
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开发支票to make out a cheque : MfY8P)  
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签发支票，开立支票to draw a cheque||to issue a cheque k[{h
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透支支票to overdraw a cheque G?p !*7N  
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背书支票to endorse a cheque ULqFJ*nla  
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请付票款||清付票款to pay a cheque||to honour a cheque >bwB+-lyL  
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支票退票to dishonour a cheque Zb p+b;  
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拒付支票to refuse a cheque 0|a,bwZ  
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拒付支票to stop payment of a cheque aR- ?t14  
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提示要求付款to present for payment zJ"`40V*;  
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见票即付持票人payable to bearer S.4gfY  
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支付指定人payable to order ~Av
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已过期||无效out of date||stale 3xhGmD\SKO  
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请给出票人R/D||refer to drawer bgk+PQ#S-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n|p(Cb#G  
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文字与数字不一致words and figures differ 3J3Yt`   
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支票 ?@>PKUv{  
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时间已过account closed D\4pLm"!v  
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更改处应加盖印章alterations require initials ` P,-NVB  
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时间已过effects not cleared ,6EFJVu \  
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停止付款payment stopped !q8"Q t  
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支票毁损cheque mutilated Bo4MoSF}  
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汇款||寄钱to remit||to send money  r .`&z  
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寄票供取款||支票支付to send a cheque for payment W}iDT?Qi  
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寄款人a remitter  84g8$~M  
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收款人a remittee Maw$^Tz,  
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国外汇票foreign Bill !<UdG+iV  
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国内汇票inland Bill ,opS)C$  
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跟单汇票documentary bill 6[3>[ej:x  
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空头汇票accommodation bill tL\L4>^7T  
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原始汇票original bill N+zR7`AG8  
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改写||换新票据renewed bill _ YcIGOL  
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即期汇票sight bill||bill on demand A,;[9J2\&  
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…days after date||…days after date…日后付款 2Xqa?ay0>  
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…months after date||…months after date…月后付款 ]owcx=5q%'  
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见票后…日付款…days after sight||…days sight 9)S,c=z83  
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见票后…月付款…months after sight||…months sight Gf<%bQ E  
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同组票据set of bills FJIo]p  
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单张汇票sola of exchange||sole of exchange }3S6TJ+  
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远期汇票usance bill||bill at usance t}2M8ue(&  
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长期汇票long bill PHg(O:3WG  
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短期汇票short bill )WbE -m  
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逾期汇票overdue bill ;
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宽限日期days of grace 2VgVn,c  
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电汇telegraphic transfer （T.T） j?s+#t  
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邮汇postal order||postal note （Am.）||post office order||money order 5dEek7wnf  
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本票promissory note （P/N） \++#adN:K  
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押汇负责书||押汇保证书letter of hypothecation uz@WW!+o  
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副保||抵押品||付属担保物collateral security Iw;J7[hJ&$  
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担保书trust receipt||letter of indemnity @
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承兑||认付acceptance l@nG?l #  
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单张承兑general acceptance rw]*Nxgr  
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有条件承兑qualified acceptance J3#  
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附条件认付conditional acceptance f/K:~#k  
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部分认付partial acceptance   YF(TG]?6