[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。   }y J,&N'p  
会计报表statement of account @8a
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往来帐目account current {x..> 4  
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现在往来帐||存款额current accout aC Iz(3^  
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销货帐account sales $83Qd  
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共同计算帐项joint account "A~D(1K  
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未决帐项outstanding account Q?([#  
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贷方帐项credit account||creditor account -=UvOzw  
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借方帐项debit account||debtor account \)aFYDq#\  
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应付帐||应付未付帐account payable Y<N#{)Q  
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应收帐||应收未收帐account receivable *g:Dg I 2  
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新交易||新帐new account ajM\\a?  
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未决帐||老帐old account <RH%FhT  
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现金帐cash account auY?Cj'"fs  
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流水帐running account wk^$DM/KJ)  
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暂记帐||未定帐suspense account %Br1b6 V  
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过期帐||延滞帐overdue account||pastdue account 'cK{FiIT  
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杂项帐户sundry account #a]\3X  
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详细帐单||明细表detail account HuN_$aP  
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呆帐bad account sYk#XNH  
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会计项目title of account Dj0D.}`~  
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会计薄||帐薄account-book :#N]s  
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营业报告书||损益计算表account of budiness||business report #nj;F'O](  
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借贷细帐||交验帐account rendered :/>Zky8,k  
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明细帐account stated yRp&pUtb  
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与…银行开立一户头to open an account with wkJ@#jD*[  
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与…银行建立交易to keep account with ow'CwOj$  
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继续记帐to keep account !bn=b>+  
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与…有交易to have an account with *qr>x8OGp  
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作成会计帐||有往来帐项to make out an account with gL7rX aj  
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清算||清理债务to make up an account [z'jL'\4  
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清洁帐目||与…停止交易to close ones account with Y/L*0M.<  
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结帐to close an account zS`KJVm  
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清理未付款to ask an account||to demand an account p?4,YV|#  
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结清差额to balance the account with ,}l|_GG j  
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清算to settle an account||to liquidate an account||to square an account "z-tL  
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审查帐目||监查帐目to audit an account FgMQ=O2  

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检查帐目to examine an account tHr4/  
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转入A的帐户to charge the amount to As account O.{
  
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以计帐方式付款to pay on account XQ8q)B=  
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代理某人||为某人on ones account||on account of one ]&tcocq  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk &}\{qFD;  
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由某人负担for ones account||for account of one _9?v?mL5;  
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按某人指示||列入某人帐户by order and for account of one TV`sqKW  
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列入5月份帐目for May account q_[`PYT  
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编入某中帐项下to pass to the account of||to place to the account of FtlJ3fB@  
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寄出清算书to send in an account||to send in render an account 9#kk5 )J  
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支票薄cheque book MM( ,D& Z  
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支票陈票人cheque drawer
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持票人cheque holder I-=H;6w7  
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不记名支票cheque to bearer||bearer cheque 2aROY2  
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记名支票||认人支票cheque to order }]i re2j8  
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到期支票antedated cheque ,qo"i7c{:  
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未到期支票postdated cheque 3,Dc}$t  
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保付支票certified cheque Qxw?D4/Y  
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未获兑现支票，退票returned cheque G4VdJ(_  
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横线支票crossed cheque }"V$li  
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普通横线general crossing ;w\7p a  
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特别横线special crossing ,3m]jp'  
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空白支票blank cheque T7wy{;  
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失效支票，过期支票stale cheque U',.'"m  
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普通支票open cheque <c,/+ lQ^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vf|lF9@U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z#2AK63/T  
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支票换现金||兑现to cash a cheque L\:f#b~W  
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清理票款to clear a cheque (Wj2%*NT  
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保证兑现to certify a cheque >N&C-6W  
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填写支票数额to fill up a cheque Z[(V0/[]  
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支票上划线to cross a cheque C< :F<[H  
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开发支票to make out a cheque <])w@QOA#  
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签发支票，开立支票to draw a cheque||to issue a cheque @IB+@RmL  
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透支支票to overdraw a cheque 7\BGe I  
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背书支票to endorse a cheque Kg#5 @;  
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请付票款||清付票款to pay a cheque||to honour a cheque "S">#.L  
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支票退票to dishonour a cheque _` %z  
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拒付支票to refuse a cheque ~}SOd<n)|  
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拒付支票to stop payment of a cheque kUl:Yj=&  
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提示要求付款to present for payment Q7
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见票即付持票人payable to bearer =Vgj=19X(  
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支付指定人payable to order k5>K/;*9  
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已过期||无效out of date||stale GC{)3)_ t  
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请给出票人R/D||refer to drawer ^-CQ9r*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I2@pkVv3z  
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文字与数字不一致words and figures differ y<|vcg8x  
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支票 E%CJM+r!  
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时间已过account closed
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更改处应加盖印章alterations require initials rPV\ F  
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时间已过effects not cleared } k[gR I]  
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停止付款payment stopped 90%alG1>y  
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支票毁损cheque mutilated s=lkK/ [  
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汇款||寄钱to remit||to send money dP(*IOO.  
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寄票供取款||支票支付to send a cheque for payment M[ea!an  
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寄款人a remitter z5CZ!"&v  
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收款人a remittee 7d0E9t;W  
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国外汇票foreign Bill '|r('CIBN/  
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国内汇票inland Bill J7R+|GTcx  
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跟单汇票documentary bill DXAA[hUjF  
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空头汇票accommodation bill %=J<WA6\  
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原始汇票original bill `, ?T;JRc  
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改写||换新票据renewed bill c?L_n=B  
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即期汇票sight bill||bill on demand >a98H4  
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…days after date||…days after date…日后付款 jcF/5u5e  
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…months after date||…months after date…月后付款 \HFh?3-g  
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见票后…日付款…days after sight||…days sight )+[IR  
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见票后…月付款…months after sight||…months sight D,+I)-k<  
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同组票据set of bills ulsr)Ik  
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单张汇票sola of exchange||sole of exchange $H^hK0?'  
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远期汇票usance bill||bill at usance kEW  C  
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长期汇票long bill 39?iX'*p
 
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短期汇票short bill A"JdG%t>.h  
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逾期汇票overdue bill K{P-+(  
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宽限日期days of grace ETHcZ  
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电汇telegraphic transfer （T.T） 1 (<n^\J(  
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邮汇postal order||postal note （Am.）||post office order||money order _w\9 \<%  
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本票promissory note （P/N） << 6GE  
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押汇负责书||押汇保证书letter of hypothecation egq,)6>  
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副保||抵押品||付属担保物collateral security wsQnjT>
 
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担保书trust receipt||letter of indemnity }QI \K  
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承兑||认付acceptance Bq8#'K2i
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单张承兑general acceptance if'=W6W  
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有条件承兑qualified acceptance i V{_?f1jo  
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附条件认付conditional acceptance >|SIqB<%:  
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部分认付partial acceptance   g}+|0FTV