[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*p02\)  
会计报表statement of account ydAiH*>  
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往来帐目account current T''<yS  
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现在往来帐||存款额current accout 4S[UJ%  
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销货帐account sales ),|z4~  
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共同计算帐项joint account Ivj=?[c|  
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未决帐项outstanding account k[,0kP;  
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贷方帐项credit account||creditor account -4P `:bF  
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借方帐项debit account||debtor account d325Cw?  
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应付帐||应付未付帐account payable 8/&4l,M
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应收帐||应收未收帐account receivable u05Yy&(f  
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新交易||新帐new account v^vi *c  
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未决帐||老帐old account S(?A3 H  
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现金帐cash account :tI F*pC  
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流水帐running account Lj9RF<39g  

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暂记帐||未定帐suspense account [/%N2mj  
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过期帐||延滞帐overdue account||pastdue account ]bY]YNt{7]  
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杂项帐户sundry account 2vX
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详细帐单||明细表detail account $|.8@ nj  
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呆帐bad account Xq&BL,lS  
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会计项目title of account fyA-*)oHv  
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会计薄||帐薄account-book S!.&#sc  
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营业报告书||损益计算表account of budiness||business report #c>GjUJ.w  
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借贷细帐||交验帐account rendered A>1$?A8Q  
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明细帐account stated $2?AJ/2r$b  
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与…银行开立一户头to open an account with bj`\;_oo  
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与…银行建立交易to keep account with j)?M  
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继续记帐to keep account SG&,o=I$  
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与…有交易to have an account with <m]0!ii  
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作成会计帐||有往来帐项to make out an account with d+D~NA[M  
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清算||清理债务to make up an account I)Xf4FS@  
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清洁帐目||与…停止交易to close ones account with olE(#}7V  
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结帐to close an account /Sw~<B!8N  
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清理未付款to ask an account||to demand an account |Vx[  
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结清差额to balance the account with tOiz tYu  
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清算to settle an account||to liquidate an account||to square an account  '"B  
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审查帐目||监查帐目to audit an account D$hQ-K  
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检查帐目to examine an account =!'9TS  
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转入A的帐户to charge the amount to As account \sNgs#{7E7  
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以计帐方式付款to pay on account ):$KM{X  
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代理某人||为某人on ones account||on account of one f .O^R~,  
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为自己计算||独立帐目on ones own account Bb/if:XS  
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由某人收益并负风险on ones account and risk||for ones account and risk A6z,6v6  
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由某人负担for ones account||for account of one oco,sxT  
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按某人指示||列入某人帐户by order and for account of one I$; `^z  
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列入5月份帐目for May account 05wkUo:9  
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编入某中帐项下to pass to the account of||to place to the account of Ae>+Fcv  
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寄出清算书to send in an account||to send in render an account P]Fb0X  
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支票薄cheque book 'zUV(K?2]  
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支票陈票人cheque drawer :E")Zw&sW3  
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持票人cheque holder 7!J-/#!  
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不记名支票cheque to bearer||bearer cheque (.#nl}fA  
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记名支票||认人支票cheque to order }TTghE !  
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到期支票antedated cheque (2b${Q@V  
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未到期支票postdated cheque U`6|K$@  
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保付支票certified cheque 5t%8y!s  
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未获兑现支票，退票returned cheque WWpMuB_G  
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横线支票crossed cheque  bUcp8
 
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普通横线general crossing 0d+n[Go+S  
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特别横线special crossing eWFkUjz  
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空白支票blank cheque :6Z2@9.}w  
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失效支票，过期支票stale cheque vb^fx$V  
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普通支票open cheque ymm]+v5S.]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount GTLS0l)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :;_}Gxx  
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支票换现金||兑现to cash a cheque A8tJ&O rwY  
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清理票款to clear a cheque 3:GwX4yW  
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保证兑现to certify a cheque E0I/]0  
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填写支票数额to fill up a cheque I8! .n  
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支票上划线to cross a cheque _FOIMjh%N  
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开发支票to make out a cheque %l8!p'a  
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签发支票，开立支票to draw a cheque||to issue a cheque &jY| :Fe  
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透支支票to overdraw a cheque .tKBmq0xo"  
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背书支票to endorse a cheque M@KQOAzt  
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请付票款||清付票款to pay a cheque||to honour a cheque YCE *Dm  
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支票退票to dishonour a cheque cBqbbZyUk  
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拒付支票to refuse a cheque }j2;B 8j  
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拒付支票to stop payment of a cheque I'BHNZO5tf  
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提示要求付款to present for payment Xg]Cq"RJC  
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见票即付持票人payable to bearer pYzop4  

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支付指定人payable to order m5 sW68  
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已过期||无效out of date||stale _BA; H+M  
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请给出票人R/D||refer to drawer ~C^:SND7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [/q Bvuun  
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文字与数字不一致words and figures differ q/zU'7%@  
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支票 >i*,6Psl[Z  
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时间已过account closed { rLgyrj$  
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更改处应加盖印章alterations require initials dq.U#Rhrx  
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时间已过effects not cleared W9w*= W )Z  
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停止付款payment stopped _rB,N#{2R=  
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支票毁损cheque mutilated `K
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汇款||寄钱to remit||to send money gep#o$P  
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寄票供取款||支票支付to send a cheque for payment ="YGR:  
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寄款人a remitter 8lpAe0p(Z  
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收款人a remittee HQm_ K0$  
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国外汇票foreign Bill cw!,.o%cD  
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国内汇票inland Bill 4Wiy2  
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跟单汇票documentary bill fYUV[Gm  
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空头汇票accommodation bill t>cGfA  
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原始汇票original bill tsc`u>  
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改写||换新票据renewed bill Z71m(//*}  
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即期汇票sight bill||bill on demand 7l69SQo]?  
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…days after date||…days after date…日后付款 <P pvVDy3  
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…months after date||…months after date…月后付款 |EE1S{!24m  
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见票后…日付款…days after sight||…days sight BNK]Os  
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见票后…月付款…months after sight||…months sight p)IL(_X)  
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同组票据set of bills aZA``#p+  
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单张汇票sola of exchange||sole of exchange y+(\:;y$7  
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远期汇票usance bill||bill at usance L|'^P3#7`  
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长期汇票long bill 3$\k=q3`#  
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短期汇票short bill t7+A!7b{  
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逾期汇票overdue bill l[}4 X/  
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宽限日期days of grace ~ nsb  
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电汇telegraphic transfer （T.T） }|P3(*S  
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邮汇postal order||postal note （Am.）||post office order||money order Zwmuc Y%3  
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本票promissory note （P/N） [xMa^A>p  
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押汇负责书||押汇保证书letter of hypothecation S#/%#k103  
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副保||抵押品||付属担保物collateral security {K,In)4  
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担保书trust receipt||letter of indemnity V>{< pS  
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承兑||认付acceptance "/W[gP[y%  
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单张承兑general acceptance fr@F7s5}  
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有条件承兑qualified acceptance )#=J<OpG  
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附条件认付conditional acceptance P15 H[<:Fz  
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部分认付partial acceptance   !IxO''4