[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 L{)*evBL  
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往来帐目account current @ootKY`  
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现在往来帐||存款额current accout )GgO=J:o  
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销货帐account sales -%I 0Q  
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共同计算帐项joint account JIJ79HB  

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未决帐项outstanding account )$Tcip`  
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贷方帐项credit account||creditor account @)h
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借方帐项debit account||debtor account =A yDVWpE  
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应付帐||应付未付帐account payable >R&=mo~  
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应收帐||应收未收帐account receivable Gd=l{
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新交易||新帐new account w =MZi=p  
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未决帐||老帐old account 'J0Erk8(  
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现金帐cash account JsA9Xdk`  
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流水帐running account P@RUopu,i  
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暂记帐||未定帐suspense account rwRb _eIj  
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过期帐||延滞帐overdue account||pastdue account Q<e`0cu|p  
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杂项帐户sundry account REmD*gf  
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详细帐单||明细表detail account uy,ySBY  
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呆帐bad account TF@HwF"#  
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会计项目title of account @c8s<9I]  
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会计薄||帐薄account-book yk5T"#'+  
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营业报告书||损益计算表account of budiness||business report 's]+.3">L1  
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借贷细帐||交验帐account rendered `P`nqn  
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明细帐account stated Y=gj{]4  
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与…银行开立一户头to open an account with ,{C(<1  
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与…银行建立交易to keep account with ZSuMQ32  
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继续记帐to keep account Y/t:9Aau  
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与…有交易to have an account with O=1 uF  
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作成会计帐||有往来帐项to make out an account with jl<rxO?-F  
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清算||清理债务to make up an account [Cz.K?+#M  
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清洁帐目||与…停止交易to close ones account with AWLKve_  
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结帐to close an account O0xL;@rBe  
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清理未付款to ask an account||to demand an account k@5,6s:  
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结清差额to balance the account with ~(B\X?v  
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清算to settle an account||to liquidate an account||to square an account qH6DZ |  
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审查帐目||监查帐目to audit an account $*%Ml+H-  
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检查帐目to examine an account w2~(/RgO  
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转入A的帐户to charge the amount to As account p;j$i6YJ  
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以计帐方式付款to pay on account i#1T68y}  
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代理某人||为某人on ones account||on account of one ckt^D/c2  
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为自己计算||独立帐目on ones own account +M@G 8l  
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由某人收益并负风险on ones account and risk||for ones account and risk {<~XwJ.  
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由某人负担for ones account||for account of one wXZ.D}d  
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按某人指示||列入某人帐户by order and for account of one ^Sy\<  
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列入5月份帐目for May account #TW$J/Jb  
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编入某中帐项下to pass to the account of||to place to the account of _gC<%6#V`r  
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寄出清算书to send in an account||to send in render an account bHS2;K~  
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支票薄cheque book GeHDc[7  
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支票陈票人cheque drawer 9d[0i#`:q  
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持票人cheque holder crgYr$@s?  
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不记名支票cheque to bearer||bearer cheque sWavxh8A  
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记名支票||认人支票cheque to order $d8A_C UU  
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到期支票antedated cheque uhc 0,V;S  
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未到期支票postdated cheque oQyG  
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保付支票certified cheque _)_XO92~  
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未获兑现支票，退票returned cheque dhVwS$O )  
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横线支票crossed cheque Y}?@Pm drz  
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普通横线general crossing <=7) t.  
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特别横线special crossing i@I%$!cB  
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空白支票blank cheque _:K}DU '6  
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失效支票，过期支票stale cheque HkV/+ {;S~  
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普通支票open cheque Qdn:4yk  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iB,*X[}EqG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  8&;dR  
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支票换现金||兑现to cash a cheque JQ1VCG  
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清理票款to clear a cheque 4HHf3j!5  
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保证兑现to certify a cheque C;ye%&g>  
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填写支票数额to fill up a cheque [y:LA~q  
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支票上划线to cross a cheque Cf N; `  
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开发支票to make out a cheque 5e LPn  
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签发支票，开立支票to draw a cheque||to issue a cheque vKt_z@{{L  
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透支支票to overdraw a cheque \2`U$3Q  
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背书支票to endorse a cheque iI1t P  
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请付票款||清付票款to pay a cheque||to honour a cheque WKf~K4BL>  
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支票退票to dishonour a cheque 8{YxUD  
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拒付支票to refuse a cheque hA8 zXk/'8  
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拒付支票to stop payment of a cheque :9b RuUm  
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提示要求付款to present for payment +0 MKh  
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见票即付持票人payable to bearer q1y4B`  
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支付指定人payable to order 4B`Rz1QBy  
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已过期||无效out of date||stale ~|rkt`8p  
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请给出票人R/D||refer to drawer kdCOcJB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YW<2:1A|  
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文字与数字不一致words and figures differ sFK<:ka  
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支票 1 1CJT  
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时间已过account closed keskD  
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更改处应加盖印章alterations require initials or}*tSKX  
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时间已过effects not cleared GDp p`'\  
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停止付款payment stopped 9^ p{/Io  
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支票毁损cheque mutilated b6&NzUt34V  
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汇款||寄钱to remit||to send money $?AA"Nz  
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寄票供取款||支票支付to send a cheque for payment Wxau]uix  
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寄款人a remitter {$YD-bqY  
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收款人a remittee  x9"4 vp  
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国外汇票foreign Bill !]+Z%ed`%  
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国内汇票inland Bill .*-w UBr  
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跟单汇票documentary bill Kt,ynA  
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空头汇票accommodation bill U?mf^'RE  
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原始汇票original bill hr4ye`c j  
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改写||换新票据renewed bill @D~+D@i$TW  
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即期汇票sight bill||bill on demand J4v0O="  
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…days after date||…days after date…日后付款 PN"8 Y  
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…months after date||…months after date…月后付款 =vr Y{5!>  
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见票后…日付款…days after sight||…days sight $HBT%g@UN  
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见票后…月付款…months after sight||…months sight UiR,^/8ED  
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同组票据set of bills O}MZ-/z=o~  
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单张汇票sola of exchange||sole of exchange 97Zk P=Cq  
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远期汇票usance bill||bill at usance 6h2x
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长期汇票long bill Dd0Qp-:2  
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短期汇票short bill 7|QGY7Tf  
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逾期汇票overdue bill ?dsf@\  
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宽限日期days of grace lf%b0na?r  
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电汇telegraphic transfer （T.T） b JfD\  
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邮汇postal order||postal note （Am.）||post office order||money order x .b; +p}=  
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本票promissory note （P/N） :be:-b%K  
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押汇负责书||押汇保证书letter of hypothecation $gV
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副保||抵押品||付属担保物collateral security Z#-k.|}  
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担保书trust receipt||letter of indemnity GAv)QZyV$  
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承兑||认付acceptance 8r
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单张承兑general acceptance xC-BqVJ%_T  
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有条件承兑qualified acceptance RCI4~q  
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附条件认付conditional acceptance "YJ[$TG  
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部分认付partial acceptance   75ZH