[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 &Jy)U  
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往来帐目account current x6;j<m5Mjx  
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现在往来帐||存款额current accout \4{2 eU  
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销货帐account sales _<zfQZai  
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共同计算帐项joint account Y]N,.pv=  
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未决帐项outstanding account y3eHF^K+$  
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贷方帐项credit account||creditor account 8K{[2O7i)  
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借方帐项debit account||debtor account c</1  
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应付帐||应付未付帐account payable 55Gtp\L  
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应收帐||应收未收帐account receivable -$2kO`|p  
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新交易||新帐new account wy,p&g)>  
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未决帐||老帐old account 3c3OG.H$8  
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现金帐cash account 1HT_  
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流水帐running account x@>&IBiL  
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暂记帐||未定帐suspense account >~nF=  
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过期帐||延滞帐overdue account||pastdue account u3 0s_\  
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杂项帐户sundry account MrRaU x6z  
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详细帐单||明细表detail account (la[KqqCO  
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呆帐bad account Z3TS,a1I4  
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会计项目title of account \!]hU%Un  
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会计薄||帐薄account-book 1 rs&74-  
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营业报告书||损益计算表account of budiness||business report #|GSQJ$F)`  
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借贷细帐||交验帐account rendered %UUH"  
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明细帐account stated G;NF5`*4mc  
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与…银行开立一户头to open an account with c~QS9)=E  
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与…银行建立交易to keep account with AfeCK1mC@  
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继续记帐to keep account !q"W{P  
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与…有交易to have an account with 1f",}qe;  
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作成会计帐||有往来帐项to make out an account with 3(C\.oRc  
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清算||清理债务to make up an account 9zYVC[o  
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清洁帐目||与…停止交易to close ones account with iq( )8nxi  
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结帐to close an account V#VN%{  
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清理未付款to ask an account||to demand an account N F)~W#  
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结清差额to balance the account with 4apL4E"r  
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清算to settle an account||to liquidate an account||to square an account D3|I:Xm  
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审查帐目||监查帐目to audit an account 13taFVdU  
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检查帐目to examine an account Gz.|]:1  
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转入A的帐户to charge the amount to As account 1I:+MBGin  

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以计帐方式付款to pay on account ;+"+3  
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代理某人||为某人on ones account||on account of one z <Nf m  
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为自己计算||独立帐目on ones own account i{`:(F5*  
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由某人收益并负风险on ones account and risk||for ones account and risk ~sh`r{
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由某人负担for ones account||for account of one :.Wr{"`  
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按某人指示||列入某人帐户by order and for account of one r8RoE`/T  
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列入5月份帐目for May account 'd9INz.  
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编入某中帐项下to pass to the account of||to place to the account of 2fL;-\!y(  
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寄出清算书to send in an account||to send in render an account _z|65H  
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支票薄cheque book <eWf<  
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支票陈票人cheque drawer g,!L$,/F  
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持票人cheque holder u7>],<  
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不记名支票cheque to bearer||bearer cheque +V{kb<P  
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记名支票||认人支票cheque to order I 5^!y  
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到期支票antedated cheque Z 2V.3  
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未到期支票postdated cheque .SU8)T  
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保付支票certified cheque (R=:X+ k  
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未获兑现支票，退票returned cheque yEqps3%  
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横线支票crossed cheque SJn;{X>)q  
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普通横线general crossing FXG]LoP  
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特别横线special crossing :+^lJ&{U  
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空白支票blank cheque NX*Q  F+  
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失效支票，过期支票stale cheque NvceYKp:  
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普通支票open cheque 6jD=F ^jw  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y@S$^jk.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zZPO&akB"  
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支票换现金||兑现to cash a cheque J/y83@  
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清理票款to clear a cheque &-)N'  
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保证兑现to certify a cheque n:?a$Ldgm  
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填写支票数额to fill up a cheque 76{G'}B  
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支票上划线to cross a cheque k(nW#*N_  
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开发支票to make out a cheque eu-*?]&Di  
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签发支票，开立支票to draw a cheque||to issue a cheque &DX! f  
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透支支票to overdraw a cheque oJz^|dW  
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背书支票to endorse a cheque Ee! 4xg  
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请付票款||清付票款to pay a cheque||to honour a cheque 6%_nZvRv  
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支票退票to dishonour a cheque 7Ovi{xd@  
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拒付支票to refuse a cheque ?+@?Up0wGO  
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拒付支票to stop payment of a cheque k?^z;Tlvw  
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提示要求付款to present for payment uy$e?{Jf  
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见票即付持票人payable to bearer bROLOf4S  
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支付指定人payable to order 0aB;p7~&  
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已过期||无效out of date||stale )Ql%r?(F+  
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请给出票人R/D||refer to drawer *z8\Lnv~k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds DB}eA N/  
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文字与数字不一致words and figures differ N<}5A%  
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支票 Y$@?.)tY  
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时间已过account closed wFZP,fQ9l  
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更改处应加盖印章alterations require initials a&? :P1$  
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时间已过effects not cleared xJ.M;SF4  
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停止付款payment stopped nqUV  
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支票毁损cheque mutilated p4Z(^+Aa  
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汇款||寄钱to remit||to send money 5Gm_\kd  
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寄票供取款||支票支付to send a cheque for payment hM
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寄款人a remitter GTHt'[t@;  
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收款人a remittee j1<Yg,_.p  
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国外汇票foreign Bill {_*yGK48n  
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国内汇票inland Bill );YDtGip J  
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跟单汇票documentary bill kq-) ^,{y  
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空头汇票accommodation bill 7t3!)a|lI  
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原始汇票original bill 7xR\kL.,  
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改写||换新票据renewed bill vih9KBT  
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即期汇票sight bill||bill on demand 2`-Bs  
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…days after date||…days after date…日后付款 ugBCBr  
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…months after date||…months after date…月后付款 z(~_AN M4,  
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见票后…日付款…days after sight||…days sight @}ZVtrz  
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见票后…月付款…months after sight||…months sight phz&zlD  
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同组票据set of bills Yr|4Fl~U  
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单张汇票sola of exchange||sole of exchange 6w77YTJ  
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远期汇票usance bill||bill at usance F:ELPs4"  

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长期汇票long bill BJ0?kX@  
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短期汇票short bill [00m/fT6  
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逾期汇票overdue bill \`"ht  
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宽限日期days of grace &.ACd+Cd  
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电汇telegraphic transfer （T.T） 0BsYa
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邮汇postal order||postal note （Am.）||post office order||money order d!{r v  
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本票promissory note （P/N） LHmZxi?  
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押汇负责书||押汇保证书letter of hypothecation "ITIhnE  
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副保||抵押品||付属担保物collateral security FgI3   
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担保书trust receipt||letter of indemnity A(N4N  
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承兑||认付acceptance ,=N.FS  
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单张承兑general acceptance |)G<,FJQE_  

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有条件承兑qualified acceptance PxE3K-S)G  
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附条件认付conditional acceptance [trwBZ^D~  
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部分认付partial acceptance   YAmb`CP