[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 2vKx]w  
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往来帐目account current YY4-bNj[p  
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现在往来帐||存款额current accout "!Rw)=7O  
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销货帐account sales )Z@-DA*Q-  
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共同计算帐项joint account YirC*  
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未决帐项outstanding account XqR{.jF.  
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贷方帐项credit account||creditor account d\XRUO[  
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借方帐项debit account||debtor account A@$fb}CF  
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应付帐||应付未付帐account payable n'64;J5  
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应收帐||应收未收帐account receivable t58m=4  
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新交易||新帐new account Z[,`"}}hv=  
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未决帐||老帐old account dV$!JTsd  
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现金帐cash account 8 G?b.NE^  
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流水帐running account qU6BA\ZL  
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暂记帐||未定帐suspense account E2yz=7sv5  
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过期帐||延滞帐overdue account||pastdue account mahi7eU P  
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杂项帐户sundry account 0P:F97"1,  
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详细帐单||明细表detail account bf^ly6ml  
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呆帐bad account g Np-f  
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会计项目title of account rH^/8|}&s  
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会计薄||帐薄account-book - coy@S=.'  
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营业报告书||损益计算表account of budiness||business report A@{ !:_55  
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借贷细帐||交验帐account rendered 9w$7VW;  
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明细帐account stated ees^O{ 8  
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与…银行开立一户头to open an account with |<7i|J  
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与…银行建立交易to keep account with K-ju,4A  
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继续记帐to keep account 012:BZR  
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与…有交易to have an account with %j!z\pa  
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作成会计帐||有往来帐项to make out an account with ENpaaW@!Y  
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清算||清理债务to make up an account j `w;z: G  
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清洁帐目||与…停止交易to close ones account with ,5`."-0}  
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结帐to close an account c4S>_qH  
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清理未付款to ask an account||to demand an account y_; ]=hEL  
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结清差额to balance the account with )<m=YI ;<  
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清算to settle an account||to liquidate an account||to square an account &zaW"uy3T  
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审查帐目||监查帐目to audit an account tRpL0 =y  
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检查帐目to examine an account ?HEo9/ *7  
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转入A的帐户to charge the amount to As account _#y(w%  
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以计帐方式付款to pay on account 1"~O"msb  
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代理某人||为某人on ones account||on account of one 4w?]dDyc%  
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为自己计算||独立帐目on ones own account Q0[CH~  
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由某人收益并负风险on ones account and risk||for ones account and risk %nG~u,_2f  
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由某人负担for ones account||for account of one X=*Yzz}  
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按某人指示||列入某人帐户by order and for account of one z_[3IAZ  
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列入5月份帐目for May account lN= m$J  
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编入某中帐项下to pass to the account of||to place to the account of =4w^)'/  
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寄出清算书to send in an account||to send in render an account ^|:{,d#Y  
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支票薄cheque book HnKF# <  
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支票陈票人cheque drawer l52n/w#qFB  
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持票人cheque holder :Jsz"vCg&s  
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不记名支票cheque to bearer||bearer cheque 4'4s EjyA  
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记名支票||认人支票cheque to order ~"4vd 3  
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到期支票antedated cheque 0g*r!aa  
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未到期支票postdated cheque 7.1E mJ  
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保付支票certified cheque a^)4q\E  
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未获兑现支票，退票returned cheque i(cb&;Xx:A  
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横线支票crossed cheque CCvBE, ux  
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普通横线general crossing ~FrkLP  
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特别横线special crossing bqwW9D(  
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空白支票blank cheque /Rcd}rO  
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失效支票，过期支票stale cheque lN
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普通支票open cheque v^I%Wm  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 92ww[+RQ@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3EX&.OL!  
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支票换现金||兑现to cash a cheque ~g6[ [  
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清理票款to clear a cheque hg/&[/eodm  
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保证兑现to certify a cheque wyEgm:Vt  
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填写支票数额to fill up a cheque lXy@Cf  
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支票上划线to cross a cheque PBnn,#  
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开发支票to make out a cheque 5Cka."bQ  
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签发支票，开立支票to draw a cheque||to issue a cheque -T6%3>h  
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透支支票to overdraw a cheque f^)
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背书支票to endorse a cheque &y+*3,!n8  
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请付票款||清付票款to pay a cheque||to honour a cheque S
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支票退票to dishonour a cheque oABPGyv  
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拒付支票to refuse a cheque =Bx~'RYl1d  
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拒付支票to stop payment of a cheque IGQ8-#=  
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提示要求付款to present for payment ,' B=eY,  
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见票即付持票人payable to bearer .[A
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支付指定人payable to order WRM}gWv*  
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已过期||无效out of date||stale v_h{_b8  
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请给出票人R/D||refer to drawer @su,w,xLS  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "Q4{6FH+mB  
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文字与数字不一致words and figures differ Y.J$f<[R  
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支票 9:s!#FYFM  
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时间已过account closed >{Q2S  
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更改处应加盖印章alterations require initials %3wK.tR  
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时间已过effects not cleared 2z:9^a/]Na  
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停止付款payment stopped 1|--Xnv  
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支票毁损cheque mutilated %Ok.XBS)  
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汇款||寄钱to remit||to send money \Uiw: ,  
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寄票供取款||支票支付to send a cheque for payment lOZZ-  
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寄款人a remitter H`sV\'`!}  
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收款人a remittee ;IyQqP#,<  
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国外汇票foreign Bill {8
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国内汇票inland Bill h8Gp>b  
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跟单汇票documentary bill ~~&M&Fe  
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空头汇票accommodation bill rRxqV?>n!  
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原始汇票original bill }0: =)e  
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改写||换新票据renewed bill /J ^yOR9  
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即期汇票sight bill||bill on demand 4q2aVm  

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…days after date||…days after date…日后付款 Xcb\N  
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…months after date||…months after date…月后付款 |VIBSty2d  
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见票后…日付款…days after sight||…days sight WSL_Dc  
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见票后…月付款…months after sight||…months sight fn)c&|aCt  
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同组票据set of bills tT'+3  
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单张汇票sola of exchange||sole of exchange Ao2t=vg  
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远期汇票usance bill||bill at usance ] oj 2  
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长期汇票long bill L]c
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短期汇票short bill =JY9K0S~  
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逾期汇票overdue bill "9aiin  
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宽限日期days of grace N^H~VG&D(  
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电汇telegraphic transfer （T.T） U:"E:Bxz;m  
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邮汇postal order||postal note （Am.）||post office order||money order C;QIp6"1  
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本票promissory note （P/N） l@Uo4b^4x  
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押汇负责书||押汇保证书letter of hypothecation Z(k7&^d  
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副保||抵押品||付属担保物collateral security S2T~ 7-  
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担保书trust receipt||letter of indemnity ~`~ mnlN  
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承兑||认付acceptance XpFW (v  
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单张承兑general acceptance w_4/::K*  
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有条件承兑qualified acceptance WCJ$S\#  
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附条件认付conditional acceptance [Tmpj9!q  
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部分认付partial acceptance   A"ApWJ3