[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 =(HeF.!  
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往来帐目account current )%d*3\Tsd  
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现在往来帐||存款额current accout (kv ?33  
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销货帐account sales ?a(L.3E  
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共同计算帐项joint account ~\LCvcY"X  
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未决帐项outstanding account ,EGQ@:3/  
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贷方帐项credit account||creditor account npJt3 Y_I  
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借方帐项debit account||debtor account +LM#n#T  
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应付帐||应付未付帐account payable if|+EN%  
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应收帐||应收未收帐account receivable ![]``g2  
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新交易||新帐new account a}%#*J)!  
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未决帐||老帐old account d&ex5CU5
 
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现金帐cash account QUu}Xg:  
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流水帐running account Vx~,Uex0+  
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暂记帐||未定帐suspense account ?VP8ycm  
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过期帐||延滞帐overdue account||pastdue account u(fm@+$^  
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杂项帐户sundry account bD/~eIcWL  
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详细帐单||明细表detail account _f$^%?^  
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呆帐bad account etTn_v  
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会计项目title of account 8fl`r~bqZ  
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会计薄||帐薄account-book #qK:J;Sn3  
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营业报告书||损益计算表account of budiness||business report %5(I/zB  
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借贷细帐||交验帐account rendered k$blEa4  
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明细帐account stated ]n6#VTz*  
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与…银行开立一户头to open an account with EV]1ml k$  
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与…银行建立交易to keep account with IxY|>5z  
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继续记帐to keep account ,Lr.9I.  
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与…有交易to have an account with -t!~%_WCv  
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作成会计帐||有往来帐项to make out an account with Z^3 rLCa  
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清算||清理债务to make up an account (ZUHvvL  
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清洁帐目||与…停止交易to close ones account with =^M/{51j  
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结帐to close an account fK>L!=Q  
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清理未付款to ask an account||to demand an account D+lAhEN  
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结清差额to balance the account with ,0M_Bk"  
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清算to settle an account||to liquidate an account||to square an account f z'@_4hg  
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审查帐目||监查帐目to audit an account >FeX<L  
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检查帐目to examine an account k =>oO9
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转入A的帐户to charge the amount to As account T^zXt?  
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以计帐方式付款to pay on account XY5K%dMU  
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代理某人||为某人on ones account||on account of one =
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为自己计算||独立帐目on ones own account l[dK[4  
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由某人收益并负风险on ones account and risk||for ones account and risk ))qy;Q,  
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由某人负担for ones account||for account of one ,V7nzhA2  
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按某人指示||列入某人帐户by order and for account of one ko!)s  
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列入5月份帐目for May account t$`r4Lb9/  
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编入某中帐项下to pass to the account of||to place to the account of +V2F#fI/  
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寄出清算书to send in an account||to send in render an account [:dY0r+  
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支票薄cheque book :'Vf g[Uq  
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支票陈票人cheque drawer 9i:L&d N  
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持票人cheque holder `>o{P/HN  
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不记名支票cheque to bearer||bearer cheque Dm981t>wL  
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记名支票||认人支票cheque to order 1er TldX  
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到期支票antedated cheque J0WxR&%a)  
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未到期支票postdated cheque #\{l"-  
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保付支票certified cheque 7sCG^&Y  
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未获兑现支票，退票returned cheque NWESP U):w  
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横线支票crossed cheque P8:dU(nlW  
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普通横线general crossing <dWv?<o  
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特别横线special crossing Y1\}5k{>  
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空白支票blank cheque rgQOj^xKv^  
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失效支票，过期支票stale cheque 4"(Bu/24  
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普通支票open cheque m])y.T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  7aRi5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1-uxC^u?|#  
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支票换现金||兑现to cash a cheque 4Z=_,#h4.  
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清理票款to clear a cheque jOunWv|  
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保证兑现to certify a cheque d"mkL-  
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填写支票数额to fill up a cheque dL 1tl  
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支票上划线to cross a cheque (t K||*
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开发支票to make out a cheque @V sG'  
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签发支票，开立支票to draw a cheque||to issue a cheque bHYy}weZ  
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透支支票to overdraw a cheque %P/Jq#FE.  

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背书支票to endorse a cheque +F` S>U  
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请付票款||清付票款to pay a cheque||to honour a cheque %QGC8Tz  
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支票退票to dishonour a cheque X6X $Pve  
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拒付支票to refuse a cheque S(I{NL}=$  
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拒付支票to stop payment of a cheque <tNBxa$gS  
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提示要求付款to present for payment 5h-SC
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见票即付持票人payable to bearer r&JgLC(   
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支付指定人payable to order <I\/n<*  
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已过期||无效out of date||stale rdP[<Y9  
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请给出票人R/D||refer to drawer wr/"yQA]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds DS(}<HK{  
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文字与数字不一致words and figures differ df 4A RP+  
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支票 Eex~xiiV  
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时间已过account closed |^"1{7)  
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更改处应加盖印章alterations require initials kzQ+j8.,U  
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时间已过effects not cleared 58tARLDr  
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停止付款payment stopped Q^9_'t}X  
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支票毁损cheque mutilated p?%y82E  
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汇款||寄钱to remit||to send money F4-$~v@  
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寄票供取款||支票支付to send a cheque for payment b5dD/-Vj  
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寄款人a remitter 5FPM`hLT  
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收款人a remittee iJ)_RSFK  
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国外汇票foreign Bill '5#^i:  
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国内汇票inland Bill 1Z/(G1  
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跟单汇票documentary bill t9GR69v:?  
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空头汇票accommodation bill *2>&"B09`  
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原始汇票original bill &)# ihK_  
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改写||换新票据renewed bill ;RZ )  
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即期汇票sight bill||bill on demand '|6]_  
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…days after date||…days after date…日后付款 *?@?f&E/  
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…months after date||…months after date…月后付款 X~bX5b[P  
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见票后…日付款…days after sight||…days sight }?$F}s-  
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见票后…月付款…months after sight||…months sight +)AG*  
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同组票据set of bills MVpGWTH@F  
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单张汇票sola of exchange||sole of exchange +zqn<<9  
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远期汇票usance bill||bill at usance tH@Erh|%  
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长期汇票long bill +%z>H"J.  
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短期汇票short bill oi7@s0@  
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逾期汇票overdue bill 94`7a<&ZNL  
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宽限日期days of grace [o#oak{U  
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电汇telegraphic transfer （T.T） a#(?P.6  
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邮汇postal order||postal note （Am.）||post office order||money order Xh"n]TK  
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本票promissory note （P/N） ij`w} V  
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押汇负责书||押汇保证书letter of hypothecation \fLMr\LL&  
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副保||抵押品||付属担保物collateral security Zd%k*BC  
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担保书trust receipt||letter of indemnity !X#OOqPr=  
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承兑||认付acceptance OU_g
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单张承兑general acceptance WIxy}3_to  
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有条件承兑qualified acceptance b94DJzL1z  
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附条件认付conditional acceptance sY Q
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部分认付partial acceptance   <{cQM$#