[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。   *kf%?T.  
会计报表statement of account .rg "(I  

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往来帐目account current .0>bnw  
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现在往来帐||存款额current accout 8>|4iT  
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销货帐account sales = ?/6hB=7<  
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共同计算帐项joint account rWJRoGk/  
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未决帐项outstanding account 9l[C&0w#\  
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贷方帐项credit account||creditor account ~s?y[yy6i  
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借方帐项debit account||debtor account b V_<5PHP  
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应付帐||应付未付帐account payable (t"|XSF  
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应收帐||应收未收帐account receivable Nb0T3\3W  
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新交易||新帐new account m,4'@jg0  
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未决帐||老帐old account C-Y7
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现金帐cash account $0M7P5]N*G  
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流水帐running account obX2/  
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暂记帐||未定帐suspense account v9D[|4  
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过期帐||延滞帐overdue account||pastdue account mL@7,G D  
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杂项帐户sundry account 4 $)}d  
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详细帐单||明细表detail account eYg0NEq{  
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呆帐bad account )d5mZE!3  
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会计项目title of account U,`F2yD/!  
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会计薄||帐薄account-book "L)?dlb6T  
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营业报告书||损益计算表account of budiness||business report `b5pa`\4  
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借贷细帐||交验帐account rendered }Do$oyAV$G  
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明细帐account stated ) }\J   
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与…银行开立一户头to open an account with 0~nub  
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与…银行建立交易to keep account with L q;=UE  
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继续记帐to keep account ,-Yl%R.W=  
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与…有交易to have an account with xR5zm%\  
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作成会计帐||有往来帐项to make out an account with $%3%&+z$I  
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清算||清理债务to make up an account #;>v,Jo  
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清洁帐目||与…停止交易to close ones account with 32,Y3!%  
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结帐to close an account um1xSf1Xv  
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清理未付款to ask an account||to demand an account Ouc$M2m0!
 
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结清差额to balance the account with E(Y}*.\]#s  
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清算to settle an account||to liquidate an account||to square an account I=9sTR)  
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审查帐目||监查帐目to audit an account ps3jw*QZ{5  
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检查帐目to examine an account OS$^>1f"  
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转入A的帐户to charge the amount to As account FkY <I]F  
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以计帐方式付款to pay on account *t,1(Gw|7q  
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代理某人||为某人on ones account||on account of one R*r;`x  
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为自己计算||独立帐目on ones own account /K\]z Pq  
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由某人收益并负风险on ones account and risk||for ones account and risk gis
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one 1j?+rs+o-  
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列入5月份帐目for May account jcL%_of  
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编入某中帐项下to pass to the account of||to place to the account of jiqE^j3;  
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寄出清算书to send in an account||to send in render an account iR]K!j2  
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支票薄cheque book Wmc@: (n  
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支票陈票人cheque drawer 1s/54 8wu  
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持票人cheque holder B-UsMO  
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不记名支票cheque to bearer||bearer cheque 75^AO>gt
 
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记名支票||认人支票cheque to order 'S%H"W\  
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到期支票antedated cheque o3YW(%cYR  
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未到期支票postdated cheque F.),|t$\  
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保付支票certified cheque T>68 ,; p  
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未获兑现支票，退票returned cheque 1Li*n6tLX`  
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横线支票crossed cheque $[UUf}7L   
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普通横线general crossing X,{ 3_  
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特别横线special crossing #a9O3C/MP  
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空白支票blank cheque YjH~8==  
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失效支票，过期支票stale cheque PV:J>!]  
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普通支票open cheque ^e=G} 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 HIt N
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =r*Ykd;W|E  
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支票换现金||兑现to cash a cheque g(Q1d-L4e  
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清理票款to clear a cheque fjOq@thD  
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保证兑现to certify a cheque yOt#6Vw  
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填写支票数额to fill up a cheque B0%=!&  
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支票上划线to cross a cheque ;0Pv49q  
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开发支票to make out a cheque ( 6Od
  
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签发支票，开立支票to draw a cheque||to issue a cheque H#DvCw  
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透支支票to overdraw a cheque 0'fswa)  
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背书支票to endorse a cheque dWPQp*f2  
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请付票款||清付票款to pay a cheque||to honour a cheque P=5+I+  
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支票退票to dishonour a cheque Cq"KKuf  
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拒付支票to refuse a cheque r~lZ8$KC  
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拒付支票to stop payment of a cheque iU;e!\A  
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提示要求付款to present for payment ba);f[>  
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见票即付持票人payable to bearer %,kP_[!>Q  
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支付指定人payable to order XiE`_%NW  
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已过期||无效out of date||stale {`QHg O  
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请给出票人R/D||refer to drawer z%%O-1   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LH8jT  
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文字与数字不一致words and figures differ Y$ys4X  
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支票 xH-d<Ht,7  
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时间已过account closed Nr~$i%[  
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更改处应加盖印章alterations require initials ?Z7`TnG$uf  
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时间已过effects not cleared 0 &zp
 
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停止付款payment stopped 8M,*w6P  
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支票毁损cheque mutilated ef5)z}B   
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汇款||寄钱to remit||to send money 2ym(fk.6{  
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寄票供取款||支票支付to send a cheque for payment l!mbpFt  
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寄款人a remitter ;H_/o+  
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收款人a remittee 3nq?Y8yac  
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国外汇票foreign Bill $~/2!T_  
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国内汇票inland Bill @IT[-d  
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跟单汇票documentary bill a~$XD(w^  
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空头汇票accommodation bill `c`VIq?  
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原始汇票original bill =~#mF<z5  
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改写||换新票据renewed bill 7#V7D6j1  
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即期汇票sight bill||bill on demand x.SfB[SZ  
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…days after date||…days after date…日后付款 ({
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…months after date||…months after date…月后付款 YEL0h0gn  
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见票后…日付款…days after sight||…days sight aukcO;oG<  
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见票后…月付款…months after sight||…months sight 2g.lb&3W  
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同组票据set of bills Y.^L^ "%dF  
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单张汇票sola of exchange||sole of exchange L2}\Ah"[  
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远期汇票usance bill||bill at usance {)YbksrJ{  
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长期汇票long bill |OeyPD #  
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$?= $F  
短期汇票short bill Tz
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逾期汇票overdue bill ~7m`p3W@  
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宽限日期days of grace ot0teNF  
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电汇telegraphic transfer （T.T） sh/,"b2!P  
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邮汇postal order||postal note （Am.）||post office order||money order ]U?nYppV
 
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本票promissory note （P/N） vNO&0 ~  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security D*l(p5[  
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担保书trust receipt||letter of indemnity ?1Nz ,Lc$  
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CL<-3y*  
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承兑||认付acceptance l)r\SE1  
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单张承兑general acceptance 7F`\Gz_2  
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有条件承兑qualified acceptance ^B"LT>.[  

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附条件认付conditional acceptance Tv%7=P;r  
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部分认付partial acceptance   xM())Z|2