[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。   qB7.LR* '  
会计报表statement of account c?e
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往来帐目account current
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现在往来帐||存款额current accout GwwxSB&y  
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销货帐account sales .^djB x  
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共同计算帐项joint account UY{ Uo@k9x  
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未决帐项outstanding account
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贷方帐项credit account||creditor account u;&`_=p  
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借方帐项debit account||debtor account U`<EpO{j|  
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应付帐||应付未付帐account payable i3;Z:,A4NN  
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应收帐||应收未收帐account receivable cKF02?)TX  
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新交易||新帐new account }
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未决帐||老帐old account ]ueq&|  
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现金帐cash account Q`AJR$L  
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流水帐running account RJF1~9  
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暂记帐||未定帐suspense account X@af[J[cQ  
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过期帐||延滞帐overdue account||pastdue account a/_ sL(F{  
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杂项帐户sundry account /kx:BoV  
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详细帐单||明细表detail account nF A7@hsm  
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呆帐bad account 4vBZb^W;9  
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会计项目title of account _a15R/S  
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会计薄||帐薄account-book QnaMj Dh$6  
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营业报告书||损益计算表account of budiness||business report Uy_`=JZ  
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借贷细帐||交验帐account rendered ih ,8'D4  
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明细帐account stated ;K$E;ZhPN  
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与…银行开立一户头to open an account with f*oL8"?u&  
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与…银行建立交易to keep account with Z"e|DP`  
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继续记帐to keep account oB_{xu$6|  
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与…有交易to have an account with =H!u4  
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作成会计帐||有往来帐项to make out an account with *QAK9mc  
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清算||清理债务to make up an account "'6KQnpZ  
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清洁帐目||与…停止交易to close ones account with (F$q|qZ%  
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结帐to close an account s)ZL`S?</  
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清理未付款to ask an account||to demand an account ,VJ0J!@  
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结清差额to balance the account with LG&~#x  
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清算to settle an account||to liquidate an account||to square an account x\x>_1oP  
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审查帐目||监查帐目to audit an account nJ'O(Wh,)  
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检查帐目to examine an account 9{xP~ 0g  
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转入A的帐户to charge the amount to As account ic?6p  
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以计帐方式付款to pay on account "{L%5:H@  
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代理某人||为某人on ones account||on account of one 1 ,[T;pdDd  
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为自己计算||独立帐目on ones own account S37Bl5W  
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由某人收益并负风险on ones account and risk||for ones account and risk _YO`x  
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由某人负担for ones account||for account of one p4HX83y{  
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按某人指示||列入某人帐户by order and for account of one pmIQD"  
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列入5月份帐目for May account Dr, {V6^  
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编入某中帐项下to pass to the account of||to place to the account of Yz\z Qj  
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寄出清算书to send in an account||to send in render an account C03ehjT<  
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支票薄cheque book tlI3jrgw  
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支票陈票人cheque drawer K(Zd-U  
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持票人cheque holder H_vOZ0  
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不记名支票cheque to bearer||bearer cheque WTSY:kvcCY  
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记名支票||认人支票cheque to order IAhyGD{b  
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到期支票antedated cheque Euk#C;uBg  
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未到期支票postdated cheque cQ1oy-paD  
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保付支票certified cheque E9!IGci  
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未获兑现支票，退票returned cheque >.\G/'\?  
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横线支票crossed cheque FavU"QU&|  
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普通横线general crossing wvp
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特别横线special crossing v>~ottQ|  
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空白支票blank cheque N 2L/A
 
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失效支票，过期支票stale cheque V7[Dvg:W  
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普通支票open cheque E`=y9r*Z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gTH1FR8$y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^G~W}z?-  
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支票换现金||兑现to cash a cheque rf@/<Wu  
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清理票款to clear a cheque B(:Kw;r?  
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保证兑现to certify a cheque 0`h[| FYV  
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填写支票数额to fill up a cheque [{}9"zB$x0  
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支票上划线to cross a cheque 7. G  
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开发支票to make out a cheque -102W{V/T  
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签发支票，开立支票to draw a cheque||to issue a cheque a_
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透支支票to overdraw a cheque Rb#Z'1D'G  
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背书支票to endorse a cheque Gxi;h=J2)>  
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请付票款||清付票款to pay a cheque||to honour a cheque 7/PHg)&  
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支票退票to dishonour a cheque reu[}k~
  
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拒付支票to refuse a cheque *VHBTO9  
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拒付支票to stop payment of a cheque *uA?}XEfi  
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提示要求付款to present for payment k_P`t[YZV  
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见票即付持票人payable to bearer VZAdc*X  
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支付指定人payable to order 2<ef&?ljk  
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已过期||无效out of date||stale d57(#)`  
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请给出票人R/D||refer to drawer HoRLy*nU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GExG1n-  
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文字与数字不一致words and figures differ Bj@&c>  
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支票 .-RWlUe;,  
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时间已过account closed (/@o7&>*50  
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更改处应加盖印章alterations require initials b]|7{yMV  
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时间已过effects not cleared xPb`CY7  
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停止付款payment stopped X(WG:FP27  
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支票毁损cheque mutilated Q'A->I<;_s  
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汇款||寄钱to remit||to send money ?^"S%Vb  
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寄票供取款||支票支付to send a cheque for payment UyF]gO  
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寄款人a remitter g8qN+Gg  
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收款人a remittee |UlScUI,  
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国外汇票foreign Bill .79'c%3}  

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国内汇票inland Bill GQ[\R&]q<  
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跟单汇票documentary bill @0)bY* njj  
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空头汇票accommodation bill y\@XW*_?  
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原始汇票original bill qvab>U`  
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改写||换新票据renewed bill G,$jU9 f  
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即期汇票sight bill||bill on demand -ff*,b$Q/  
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…days after date||…days after date…日后付款 C$?dkmIt  
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…months after date||…months after date…月后付款 ffSecoX  
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见票后…日付款…days after sight||…days sight )WBTqML[  
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见票后…月付款…months after sight||…months sight n*'|7#;  
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同组票据set of bills IF@)L>-%  
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单张汇票sola of exchange||sole of exchange p+A#t~K  
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远期汇票usance bill||bill at usance rbs:q
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长期汇票long bill }cMb0`oA  
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短期汇票short bill CYs:P8^  
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逾期汇票overdue bill >8HcCG  
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宽限日期days of grace @)|62Dv /  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order  WOG=Uy$  
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本票promissory note （P/N） +A3@{2  
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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 5ZSV)$t  
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担保书trust receipt||letter of indemnity :4;ZO~eq!  
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承兑||认付acceptance C%9;~S  
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单张承兑general acceptance y
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有条件承兑qualified acceptance =c"`>Vi@d  
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附条件认付conditional acceptance ?|s1Cuc  
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部分认付partial acceptance   $e)d!m.