[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。   AtT"RG-6  
会计报表statement of account 7y>(H
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往来帐目account current A{1 \f*  
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现在往来帐||存款额current accout d["x= [f  
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销货帐account sales /Go>5B>  
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共同计算帐项joint account A ^-Z)0:  
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未决帐项outstanding account f%L:<4  
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贷方帐项credit account||creditor account yr%yy+(.k  
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借方帐项debit account||debtor account m'3OGvd  
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应付帐||应付未付帐account payable \ hrBq^I  
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应收帐||应收未收帐account receivable 2.!1kije  
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新交易||新帐new account Z(l9>A7!  
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未决帐||老帐old account -<]\l3E&J  
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现金帐cash account .mC~Ry+t  
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流水帐running account i<'
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暂记帐||未定帐suspense account ,\BfmC_i  
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过期帐||延滞帐overdue account||pastdue account <m~T>Ql1  
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杂项帐户sundry account 5JO[+>  
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详细帐单||明细表detail account (PRaiE  
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呆帐bad account Kh>?!`lL  
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会计项目title of account -fb1cv~N  
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会计薄||帐薄account-book nL 1IS  
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营业报告书||损益计算表account of budiness||business report Yt\E/*%  
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借贷细帐||交验帐account rendered ,\.YJD>z  
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明细帐account stated ui s:\Uc  
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与…银行开立一户头to open an account with 9+WY@du+  
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与…银行建立交易to keep account with h$#4ebp  
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继续记帐to keep account *so6]+)cU  
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与…有交易to have an account with @LwV
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作成会计帐||有往来帐项to make out an account with cOj +}Hz58  
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清算||清理债务to make up an account vZ1D3ytfG  
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清洁帐目||与…停止交易to close ones account with >o=axZNa  
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结帐to close an account +E""8kW- Z  
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清理未付款to ask an account||to demand an account _S%OX_UMn^  
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结清差额to balance the account with $yR{ZFo  
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清算to settle an account||to liquidate an account||to square an account unbcz{&Hb[  
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审查帐目||监查帐目to audit an account Si%Eimiq  
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检查帐目to examine an account ~k:>Xo[|O  
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转入A的帐户to charge the amount to As account vp9E}ga  
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以计帐方式付款to pay on account =fu_ Jau}  
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代理某人||为某人on ones account||on account of one b^|,9en  
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为自己计算||独立帐目on ones own account :[$i~V  

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由某人收益并负风险on ones account and risk||for ones account and risk 9DocId.  
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由某人负担for ones account||for account of one G#=b6DB  
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按某人指示||列入某人帐户by order and for account of one '\3.isTsx  
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列入5月份帐目for May account ^<H#dkECG  
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编入某中帐项下to pass to the account of||to place to the account of @zpHemdB  
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寄出清算书to send in an account||to send in render an account Szob_IEq,  
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支票薄cheque book <GU(/S!}  
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支票陈票人cheque drawer Tlv|To  
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持票人cheque holder b+fy&rk@-  
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不记名支票cheque to bearer||bearer cheque a~ +
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记名支票||认人支票cheque to order (inwKRH  
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到期支票antedated cheque bqLYF[#T  
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未到期支票postdated cheque ]0nC;|]@Lx  
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保付支票certified cheque [}Yci:P_ +  
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未获兑现支票，退票returned cheque ^C#bW<T  
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横线支票crossed cheque k.VOS0  
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普通横线general crossing G@6,O-Sj  
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特别横线special crossing >Qu^{o   
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空白支票blank cheque 2:0Y'\nn  
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失效支票，过期支票stale cheque 4E94W,1%,Y  
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普通支票open cheque Rs`Y'_B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "+Yn;9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _ o3}Ly}  
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支票换现金||兑现to cash a cheque nWsz0v3'9  
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清理票款to clear a cheque +`[Sv%v&L  
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保证兑现to certify a cheque H2KY$;X[  
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填写支票数额to fill up a cheque eF\C?4  
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支票上划线to cross a cheque r $2   

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开发支票to make out a cheque dkC/ ?R  
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签发支票，开立支票to draw a cheque||to issue a cheque {P+[CO  
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透支支票to overdraw a cheque b>EUa> h  
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背书支票to endorse a cheque 1>{(dd?L  
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请付票款||清付票款to pay a cheque||to honour a cheque E]Q)pZ{Jb  
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支票退票to dishonour a cheque r0>T7yPAK  
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拒付支票to refuse a cheque >d\I*"C+d  
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拒付支票to stop payment of a cheque "N_?yA#(j  
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提示要求付款to present for payment %#~Wk|8} Q  
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见票即付持票人payable to bearer *Q?HaG|S  
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支付指定人payable to order 75f.^4/%  
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已过期||无效out of date||stale S8l+WF4q  
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请给出票人R/D||refer to drawer Z/x~:u_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F mPF7  
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文字与数字不一致words and figures differ $.Ni' U  
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支票 bu- RU(%  
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时间已过account closed =
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更改处应加盖印章alterations require initials Dts:$PlCk  
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时间已过effects not cleared DWAU8 >c+  
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停止付款payment stopped ^:BRbp37i  
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支票毁损cheque mutilated {q^KlSjm  
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汇款||寄钱to remit||to send money ,3wo  
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寄票供取款||支票支付to send a cheque for payment m#Cp.|>kP4  
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寄款人a remitter sEoS|"  
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收款人a remittee G 6][@q  
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国外汇票foreign Bill !`SR$dnE  
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国内汇票inland Bill ' |4XyU=  
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跟单汇票documentary bill IflpM]  
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空头汇票accommodation bill )T>a|.  
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原始汇票original bill k2xjcrg  
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改写||换新票据renewed bill ^!A{ 4NV  
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即期汇票sight bill||bill on demand "DUL} "5T  
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…days after date||…days after date…日后付款 'HOt?lpu!  
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…months after date||…months after date…月后付款 (j2]:BVu  
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见票后…日付款…days after sight||…days sight Z!*Wn`d-k  
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见票后…月付款…months after sight||…months sight C<{k[!N%zm  
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同组票据set of bills $[IuEdc /  
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单张汇票sola of exchange||sole of exchange S]k<Ixvf  
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远期汇票usance bill||bill at usance 1,Y-_e)  
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长期汇票long bill tM~R?9OaJ  
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短期汇票short bill B1 'Ds  
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逾期汇票overdue bill `j@2[XdHu  
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宽限日期days of grace vWwp'q  
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电汇telegraphic transfer （T.T） S$ dFz  
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邮汇postal order||postal note （Am.）||post office order||money order /qEoiL###  
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本票promissory note （P/N） *RivZ c9;P  
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押汇负责书||押汇保证书letter of hypothecation 2{% U\^-  
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副保||抵押品||付属担保物collateral security {|bf`  
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担保书trust receipt||letter of indemnity C65( m  
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承兑||认付acceptance C0Z mv  
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单张承兑general acceptance ?vp' /l"  
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有条件承兑qualified acceptance &;DK^ta*P  
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附条件认付conditional acceptance 1Ue)&RW  
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部分认付partial acceptance   >|'u:`A