[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 s$H5W`3  

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往来帐目account current hZ2PP ^  
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现在往来帐||存款额current accout pM(y?zGt  
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销货帐account sales U-WrZ| -  
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共同计算帐项joint account
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未决帐项outstanding account i3e|j(Gs4  
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贷方帐项credit account||creditor account R`1$z8$  
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借方帐项debit account||debtor account ,(c="L4[  
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应付帐||应付未付帐account payable X,y$!2QI  
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应收帐||应收未收帐account receivable )9<)mV*EB(  
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新交易||新帐new account ZT^PL3j+  
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未决帐||老帐old account gl!3pTC  
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现金帐cash account wkIH<w|jb  
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流水帐running account [n:R]|^a  
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暂记帐||未定帐suspense account #D>8\#53V/  
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过期帐||延滞帐overdue account||pastdue account 5TnECk  
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杂项帐户sundry account 3gGF?
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详细帐单||明细表detail account ZM)a4h,kcm  
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呆帐bad account bF}~9WEa  
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会计项目title of account w>!KUT  
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会计薄||帐薄account-book Z&21gN  
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营业报告书||损益计算表account of budiness||business report 2?m'Dy'JE  
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借贷细帐||交验帐account rendered bx5X8D  
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明细帐account stated S(rA96n  
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与…银行开立一户头to open an account with J.*dA j  
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与…银行建立交易to keep account with ,H.q%!{h_  
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继续记帐to keep account CRS/qso[Q'  
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与…有交易to have an account with K72U0}$B  
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作成会计帐||有往来帐项to make out an account with RELLQpz3  
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清算||清理债务to make up an account e6]u5;B r  
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清洁帐目||与…停止交易to close ones account with M"5,8Q`PkI  
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结帐to close an account `2UzJ~  
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清理未付款to ask an account||to demand an account vBKBMnSd  
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结清差额to balance the account with B EN=/ v  
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清算to settle an account||to liquidate an account||to square an account r#3(;N{=  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account 9UZKL@KC  
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转入A的帐户to charge the amount to As account !z$.Jcr1  
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以计帐方式付款to pay on account [
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代理某人||为某人on ones account||on account of one >7p?^*&7;  
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为自己计算||独立帐目on ones own account :4;ZO~eq!  
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由某人收益并负风险on ones account and risk||for ones account and risk nK)U.SZ  
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由某人负担for ones account||for account of one Q &<:W4N*  
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按某人指示||列入某人帐户by order and for account of one 4#1[i|:M  
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列入5月份帐目for May account !ZJ"lm  
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编入某中帐项下to pass to the account of||to place to the account of /GD4GWv :  
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寄出清算书to send in an account||to send in render an account M_<O'Ii3  
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支票薄cheque book ]h3<r8D_#  
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支票陈票人cheque drawer ACxOC2\n  
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持票人cheque holder ?5_~Kn%2  
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不记名支票cheque to bearer||bearer cheque KHV5V3q4  
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记名支票||认人支票cheque to order ,7&`V=C  
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到期支票antedated cheque l?2(c  
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未到期支票postdated cheque |:BKexjHL  
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保付支票certified cheque F9@,T8I  
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未获兑现支票，退票returned cheque y=7WnQc  
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横线支票crossed cheque `]%\Y>(a}  
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普通横线general crossing e&%m[:W:<  
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特别横线special crossing ~_<I}!j/B  
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空白支票blank cheque ]4~- z3=y  
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失效支票，过期支票stale cheque uis;S)+  
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普通支票open cheque B~zP!^m  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount AdBF$nn[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges GBOz,_pw  
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支票换现金||兑现to cash a cheque "j|}-a  
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清理票款to clear a cheque w6tb vhcmU  
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保证兑现to certify a cheque SR>Sq2cW0  
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填写支票数额to fill up a cheque |F5^mpU  
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支票上划线to cross a cheque *0bbSw1kc  

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开发支票to make out a cheque ^9T6Ix{=  
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签发支票，开立支票to draw a cheque||to issue a cheque y$@d%U*rW^  
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透支支票to overdraw a cheque wP3PI.g-g  
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背书支票to endorse a cheque J{72%S  
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请付票款||清付票款to pay a cheque||to honour a cheque 'N,3]So i  
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支票退票to dishonour a cheque .UbmU^y|  
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拒付支票to refuse a cheque Lc^nNUzPo  
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拒付支票to stop payment of a cheque E*Vx^k$  
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提示要求付款to present for payment r5[om$|*  
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见票即付持票人payable to bearer h./cs'&  
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支付指定人payable to order P&| =  
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已过期||无效out of date||stale (d993~|h  
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请给出票人R/D||refer to drawer 7|zt'.56[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?>q=Nf^Q.  
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文字与数字不一致words and figures differ I>
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时间已过account closed aC3\Hs  
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时间已过effects not cleared .NjdkHYR  
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停止付款payment stopped +*0THol-  
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支票毁损cheque mutilated 8x,;B_Zu  
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汇款||寄钱to remit||to send money fil6w</L  
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寄票供取款||支票支付to send a cheque for payment w5|@vB/pj  
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寄款人a remitter #i2q}/w5`C  
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收款人a remittee BM&'3K_y  
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国外汇票foreign Bill *c3o&-ke9  
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国内汇票inland Bill R*yB );p  
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跟单汇票documentary bill tQl=  
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空头汇票accommodation bill / TJ Tu_#  
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原始汇票original bill uPo>?hpq+  
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改写||换新票据renewed bill w^p2XlQ<  
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即期汇票sight bill||bill on demand EhVnt#`Si  
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…days after date||…days after date…日后付款 dkn_`j\v  
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…months after date||…months after date…月后付款 ?<}qx`+%Q  
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见票后…日付款…days after sight||…days sight {Y/  
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见票后…月付款…months after sight||…months sight dW5z0VuB$/  
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同组票据set of bills hg&AQk  
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单张汇票sola of exchange||sole of exchange *>#cs#)  
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远期汇票usance bill||bill at usance S:j0&*  
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长期汇票long bill d^Wh-U
 
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短期汇票short bill Qp54(`  
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逾期汇票overdue bill aD^MoB3  
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宽限日期days of grace }:irjeI,  
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电汇telegraphic transfer （T.T） ig,|3(  
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邮汇postal order||postal note （Am.）||post office order||money order 525>=h  
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本票promissory note （P/N） ZL>V9 UWN  
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押汇负责书||押汇保证书letter of hypothecation O /&%`&2  
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副保||抵押品||付属担保物collateral security EHHxCq?  
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担保书trust receipt||letter of indemnity (n/1:'  
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承兑||认付acceptance .7FI%  
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单张承兑general acceptance
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有条件承兑qualified acceptance  G{.+D2  
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附条件认付conditional acceptance A.O~'')X  
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部分认付partial acceptance   E+zn\v