[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 AkA!:!l  
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往来帐目account current c+2sT3).D  
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现在往来帐||存款额current accout mxp Y&Y  
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销货帐account sales f4"4Z V cr  
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共同计算帐项joint account kjE*9bUc  
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未决帐项outstanding account J(s;$PG  
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贷方帐项credit account||creditor account FN?3XNp.  
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借方帐项debit account||debtor account OCK> %o$[  
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应付帐||应付未付帐account payable x8"#!Pw:`"  
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应收帐||应收未收帐account receivable SaO3zz@L  
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新交易||新帐new account H?
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未决帐||老帐old account &tE.6^F
 
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现金帐cash account ?WFh',`:  
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流水帐running account &` Ck  
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暂记帐||未定帐suspense account Jpj!rXTX*  
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过期帐||延滞帐overdue account||pastdue account &.N$  
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杂项帐户sundry account Em^(  
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详细帐单||明细表detail account c`G&KCw)d  
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呆帐bad account tIuoD+A W  
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会计项目title of account cQUC.TZ_  
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会计薄||帐薄account-book 80B>L  
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营业报告书||损益计算表account of budiness||business report J5yidymrpW  
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借贷细帐||交验帐account rendered q4k@l  
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明细帐account stated 9NpD!A&64<  
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与…银行开立一户头to open an account with , c;eN  
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与…银行建立交易to keep account with 0b|zk <  
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继续记帐to keep account (lH,JX`$a  
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与…有交易to have an account with V5rp.~  
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作成会计帐||有往来帐项to make out an account with 8;\sU?  
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清算||清理债务to make up an account N2, D:m\  
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清洁帐目||与…停止交易to close ones account with T1Ta?b  
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结帐to close an account ;?L\Fz(<
 
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清理未付款to ask an account||to demand an account #gbH^a'  
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结清差额to balance the account with \NL+}cL/  
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清算to settle an account||to liquidate an account||to square an account 7^e +  
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审查帐目||监查帐目to audit an account LLAa1Wq  
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检查帐目to examine an account HeN~c<NuB  

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转入A的帐户to charge the amount to As account 7*H:Ob)9k  
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以计帐方式付款to pay on account 7,$z;Lr0S  
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代理某人||为某人on ones account||on account of one fZWGn6$
  
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为自己计算||独立帐目on ones own account `iShJ z96  
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由某人收益并负风险on ones account and risk||for ones account and risk 8nNsrat  
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由某人负担for ones account||for account of one F phDF  
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按某人指示||列入某人帐户by order and for account of one 2(YPz|~W  

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列入5月份帐目for May account v6a]1B
  
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编入某中帐项下to pass to the account of||to place to the account of h rN%  
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寄出清算书to send in an account||to send in render an account M
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支票薄cheque book &x:JD1T}  
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支票陈票人cheque drawer PFSLyV*  
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持票人cheque holder /ci]}`'ws  
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不记名支票cheque to bearer||bearer cheque Tt# bg1  
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记名支票||认人支票cheque to order BuQ|
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到期支票antedated cheque _cqy`p@"  
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未到期支票postdated cheque w; TkkDH  
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保付支票certified cheque $K}. +`vVO  
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未获兑现支票，退票returned cheque '"YYj$> '  
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横线支票crossed cheque -e
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普通横线general crossing Csst[3V  
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特别横线special crossing rj] E@W  
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空白支票blank cheque  $g8}^1  
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失效支票，过期支票stale cheque X)Gp7k1w  
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普通支票open cheque oVO.@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 Di(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 HCnf2td  
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支票换现金||兑现to cash a cheque @'jfKW  
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清理票款to clear a cheque .Ao0;:;(2-  
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保证兑现to certify a cheque [? KIN_e#  
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填写支票数额to fill up a cheque oK+Lzb\d{M  

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支票上划线to cross a cheque iD_TP  
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开发支票to make out a cheque #+jUhxq  
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签发支票，开立支票to draw a cheque||to issue a cheque c~Kc7}I  
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透支支票to overdraw a cheque *o4%ul\3Y|  
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背书支票to endorse a cheque PZOORjF8A  
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请付票款||清付票款to pay a cheque||to honour a cheque .h8M  
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支票退票to dishonour a cheque *\q8BZ  
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拒付支票to refuse a cheque #5{sglC"|F  
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拒付支票to stop payment of a cheque ]P3[.$z  
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提示要求付款to present for payment $9H[3OZPVv  
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见票即付持票人payable to bearer =J3`@9;  
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支付指定人payable to order 7^wE$
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已过期||无效out of date||stale A2_Ls;]  
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请给出票人R/D||refer to drawer &;U|7l~vl  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M,G8*HI"  
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文字与数字不一致words and figures differ 1^sbT[%R  
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支票 a
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时间已过account closed hg&u0AQ2  
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更改处应加盖印章alterations require initials !Sfe{/$w  
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时间已过effects not cleared Ej5^Y ?-6  
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停止付款payment stopped x{j+}'9  
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支票毁损cheque mutilated 4V>vg2 d  
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汇款||寄钱to remit||to send money /O_0=MLp  
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寄票供取款||支票支付to send a cheque for payment Db
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寄款人a remitter Q>V?w gZ  
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收款人a remittee ym[+Rw  
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国外汇票foreign Bill 2-PI JO  
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国内汇票inland Bill fo*!a$)  
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跟单汇票documentary bill 1RURZoL  
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空头汇票accommodation bill FV`3,NFk  
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原始汇票original bill HH+TjX/b  
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改写||换新票据renewed bill XL=
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即期汇票sight bill||bill on demand $&bU2]  
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…days after date||…days after date…日后付款 R%Kl&c  
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…months after date||…months after date…月后付款 Ty)gPh6O  
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见票后…日付款…days after sight||…days sight =#7s+d-  
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见票后…月付款…months after sight||…months sight 44z=m MR<  
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同组票据set of bills ':
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单张汇票sola of exchange||sole of exchange =iA"; x  
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远期汇票usance bill||bill at usance <h)deB+}  
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长期汇票long bill ,:\zXESy4  
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短期汇票short bill n:%'{}Jw  
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逾期汇票overdue bill $6qR/#74  
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宽限日期days of grace &@Ji+  
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电汇telegraphic transfer （T.T） zwF7DnW<<  
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邮汇postal order||postal note （Am.）||post office order||money order y"{UNM|R  
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本票promissory note （P/N） i1kh@s~8UC  
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押汇负责书||押汇保证书letter of hypothecation `pn-fk  
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副保||抵押品||付属担保物collateral security 6r?cpJV{  
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担保书trust receipt||letter of indemnity ]MBJ"1F  
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承兑||认付acceptance 4%W
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单张承兑general acceptance 0bRkC,N (  
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有条件承兑qualified acceptance LP-KD  
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附条件认付conditional acceptance _*-'yu8#  
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部分认付partial acceptance   m0q`A5!)