[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。   QFIdp R.  
会计报表statement of account ]od]S8$5  
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往来帐目account current Q)yhpwrX  
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现在往来帐||存款额current accout {6'5K U*RH  
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销货帐account sales Z 2Fm=88  
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共同计算帐项joint account "?lirOD  
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未决帐项outstanding account 3(%hHM7DM  
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贷方帐项credit account||creditor account Zu:cF+hl  
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借方帐项debit account||debtor account ~ C6<75  
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应付帐||应付未付帐account payable -vwkvNn8  
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应收帐||应收未收帐account receivable 6%C:k,Cx{d  
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新交易||新帐new account 1K^blOLXe  
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未决帐||老帐old account ~-lIOQ.v  
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现金帐cash account "2+>!G RQ  
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流水帐running account n_AW0i.  
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暂记帐||未定帐suspense account a-x8LfcbF  
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过期帐||延滞帐overdue account||pastdue account !Qjpj KRy  
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杂项帐户sundry account yfiRMN"2  
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详细帐单||明细表detail account ii2X7Q  
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呆帐bad account ]o$Kh$~5  
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会计项目title of account #l2wF> 0  
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会计薄||帐薄account-book i' %V}2  
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营业报告书||损益计算表account of budiness||business report aW
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借贷细帐||交验帐account rendered jbp
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明细帐account stated FgE6j;  
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与…银行开立一户头to open an account with Itr yiU9  
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与…银行建立交易to keep account with `XP]y=  
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继续记帐to keep account K*'(;1AiW  
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与…有交易to have an account with q!7z4Cn  
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作成会计帐||有往来帐项to make out an account with  X4 BDl  
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清算||清理债务to make up an account UB|Nx(V s  
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清洁帐目||与…停止交易to close ones account with t.j q]L  
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结帐to close an account r}WV"/]p  
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清理未付款to ask an account||to demand an account b}9K"GT  
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结清差额to balance the account with r1}OlVbK  
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清算to settle an account||to liquidate an account||to square an account \hc}xy 0  
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审查帐目||监查帐目to audit an account ORv[Gkq_N)  
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检查帐目to examine an account CYEqH2"3  
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转入A的帐户to charge the amount to As account hNyYk(t^  
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以计帐方式付款to pay on account g5V9fnb!d  
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代理某人||为某人on ones account||on account of one RT)0I
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为自己计算||独立帐目on ones own account "0`r]5 5d  
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由某人收益并负风险on ones account and risk||for ones account and risk JI3AR e?y  
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由某人负担for ones account||for account of one ^5 F-7R8Q  
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按某人指示||列入某人帐户by order and for account of one 7Q0M3m  
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列入5月份帐目for May account YDi_Gl$  
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编入某中帐项下to pass to the account of||to place to the account of g}ciG!0  
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寄出清算书to send in an account||to send in render an account *vJ1~SRV  
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支票薄cheque book -CtA\<7I  
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支票陈票人cheque drawer HQt=.#GW  
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持票人cheque holder >9+@oGe(E  
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不记名支票cheque to bearer||bearer cheque IJS9%m#  
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记名支票||认人支票cheque to order
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到期支票antedated cheque ;fee<7Ty  
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未到期支票postdated cheque swi|   
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保付支票certified cheque wF?THkdFo  
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未获兑现支票，退票returned cheque qFe|$rVVIl  
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横线支票crossed cheque RBt"7'  
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普通横线general crossing ^tc@bsUF  
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特别横线special crossing T=;'"S  
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空白支票blank cheque r{>tTJFD(:  
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失效支票，过期支票stale cheque kj@#oLd%  
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普通支票open cheque RL.%o?<&?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3"I1'+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .?!{.D  
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支票换现金||兑现to cash a cheque ,dZ 9=]  
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清理票款to clear a cheque GlQ=M)E  
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保证兑现to certify a cheque w>/KQ> \"  
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填写支票数额to fill up a cheque PeTA:MW  
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支票上划线to cross a cheque YJrK oK}  
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开发支票to make out a cheque Oo rH  
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签发支票，开立支票to draw a cheque||to issue a cheque (z^2LaM `8  
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透支支票to overdraw a cheque 2z )h,<D  
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背书支票to endorse a cheque f4@Dn >BJ  
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请付票款||清付票款to pay a cheque||to honour a cheque !X[lNtO  
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支票退票to dishonour a cheque >A2& Mjo  
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拒付支票to refuse a cheque 2uiiTg>  
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拒付支票to stop payment of a cheque 'e{e>>03  
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提示要求付款to present for payment [gQ
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见票即付持票人payable to bearer r}*2~;:pW  
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支付指定人payable to order BMFpkK9|  
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已过期||无效out of date||stale /\#
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请给出票人R/D||refer to drawer 9RR1$( f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,YH^j c  
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文字与数字不一致words and figures differ Q@]#fW\Y  
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支票 3n6_
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时间已过account closed gDAA>U3|$  
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更改处应加盖印章alterations require initials |y;+xEl6  
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时间已过effects not cleared q[dls_  
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停止付款payment stopped PlBT H  
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支票毁损cheque mutilated )+cP8$n6L  
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汇款||寄钱to remit||to send money O`|'2x{[O  
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寄票供取款||支票支付to send a cheque for payment ?~u"w OH'  
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寄款人a remitter M}M.  
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收款人a remittee dos$d3B4  
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国外汇票foreign Bill Isoqs(Oi  
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国内汇票inland Bill )t@OHSl  
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跟单汇票documentary bill "L{;=-e  
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空头汇票accommodation bill 8]2S'mxE  
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原始汇票original bill G7zfyw}W  
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改写||换新票据renewed bill Wq"
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即期汇票sight bill||bill on demand NaAq^F U  
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…days after date||…days after date…日后付款 d{9jd{ _#G  
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…months after date||…months after date…月后付款 @R`OAdy  
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见票后…日付款…days after sight||…days sight zb:p,T@5  
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见票后…月付款…months after sight||…months sight UW)k]@ L  
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同组票据set of bills ydoCoD w  
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单张汇票sola of exchange||sole of exchange <3ovCqa  
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远期汇票usance bill||bill at usance z[CCgs&vqe  
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长期汇票long bill 'B6D&xn'%&  
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短期汇票short bill [.|tD  
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逾期汇票overdue bill 7F.>M  
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宽限日期days of grace %~$4[,=  
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电汇telegraphic transfer （T.T） /C3=-Hp  
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邮汇postal order||postal note （Am.）||post office order||money order /kNr5s  
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本票promissory note （P/N） ou96 P<B  
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押汇负责书||押汇保证书letter of hypothecation U3A>#EV  
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副保||抵押品||付属担保物collateral security $F\&?B1.  
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担保书trust receipt||letter of indemnity LOe!qt\&  
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承兑||认付acceptance V
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单张承兑general acceptance uCmdNY  
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有条件承兑qualified acceptance z,/dYvT<  
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附条件认付conditional acceptance 1&wZJP=  

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部分认付partial acceptance   L{ .r8wSrI