[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。   W yP]]I.
 
会计报表statement of account VAdUd {  
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往来帐目account current A`I1G9s  
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现在往来帐||存款额current accout Izfq`zS+\s  
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销货帐account sales @,]$FBT"5  
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共同计算帐项joint account {Bpu-R&T  
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未决帐项outstanding account ^>y|{;`  
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贷方帐项credit account||creditor account uPb.uG  
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借方帐项debit account||debtor account 1<0Z@D~F  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable [q|8.>sB  
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新交易||新帐new account
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未决帐||老帐old account G~f|Sx  
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现金帐cash account C]krJse@  
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流水帐running account ql_,U8Jw  
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暂记帐||未定帐suspense account l0%7u  
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过期帐||延滞帐overdue account||pastdue account W"D>>]$|u  
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杂项帐户sundry account 41i#w;ojI  
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详细帐单||明细表detail account Z07SK 'U  
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呆帐bad account Ka8Bed3  
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会计项目title of account if+97^Oy  
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会计薄||帐薄account-book W;.LN<bx
 
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营业报告书||损益计算表account of budiness||business report v<gve<]  
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借贷细帐||交验帐account rendered lR5k1J1n  
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明细帐account stated uL=FK  
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与…银行开立一户头to open an account with N?c!uO|h|  
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与…银行建立交易to keep account with F7JF1HfCP  
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继续记帐to keep account a7TvX{<d  
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与…有交易to have an account with Di&XDW/  
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作成会计帐||有往来帐项to make out an account with "IRF^1 p  
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清算||清理债务to make up an account B[;aNyd<  
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清洁帐目||与…停止交易to close ones account with .c\iKc#  
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结帐to close an account `5MK(K :  
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清理未付款to ask an account||to demand an account ,
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结清差额to balance the account with y*#+:D]o*  
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清算to settle an account||to liquidate an account||to square an account LMI7Ih;  
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审查帐目||监查帐目to audit an account O<y65#68Z  
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检查帐目to examine an account ev1:0P  
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转入A的帐户to charge the amount to As account ln_[@K[oX  
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以计帐方式付款to pay on account Qn)AS1pL+  
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代理某人||为某人on ones account||on account of one M# cJ&+rP  
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为自己计算||独立帐目on ones own account h8icF}m  
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由某人收益并负风险on ones account and risk||for ones account and risk `Nv P)|  
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由某人负担for ones account||for account of one u=7#_ZC9L  
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按某人指示||列入某人帐户by order and for account of one 4mnVXKt%.  
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列入5月份帐目for May account %$67*pY'JH  
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编入某中帐项下to pass to the account of||to place to the account of /ACau<U]t  
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寄出清算书to send in an account||to send in render an account .z^O y_S{  
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支票薄cheque book v1=N?8Hz1  
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支票陈票人cheque drawer Xq}}T%jcd  
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持票人cheque holder _%(.OR  
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不记名支票cheque to bearer||bearer cheque QWE\Ud.q  
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记名支票||认人支票cheque to order 8~3I^I_v  
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到期支票antedated cheque TSVlZy~Xo  
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未到期支票postdated cheque i`=%
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保付支票certified cheque |XV `A)=f  
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未获兑现支票，退票returned cheque  1fC)&4W  
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横线支票crossed cheque t%Bh'HkG  
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普通横线general crossing .9?GKD  
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特别横线special crossing Yv0y8Vz@  
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空白支票blank cheque umCmxmr&  
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失效支票，过期支票stale cheque |;&I$'i  
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普通支票open cheque + R~!G  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YL78c
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _>;{+XRX[  
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支票换现金||兑现to cash a cheque  ?@kz`BY  
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清理票款to clear a cheque G~ LQM  
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保证兑现to certify a cheque Q2:rWE{K!  
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填写支票数额to fill up a cheque 2%9L'-  
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支票上划线to cross a cheque *ae)<l3v  
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开发支票to make out a cheque h7@%}<%  
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签发支票，开立支票to draw a cheque||to issue a cheque =#[t!-@  
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透支支票to overdraw a cheque eu~ u-}.  
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背书支票to endorse a cheque IXlk1tHN4I  
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请付票款||清付票款to pay a cheque||to honour a cheque /m,i,NX07  
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支票退票to dishonour a cheque cLvnLaA}  
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拒付支票to refuse a cheque 5e1oxSU  
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拒付支票to stop payment of a cheque ?^MH:o  
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提示要求付款to present for payment .*xO/pn  
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见票即付持票人payable to bearer Ktvs*.?  
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支付指定人payable to order ?I:_FT  
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已过期||无效out of date||stale g 4|ai*^  
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请给出票人R/D||refer to drawer }H saJ=1U  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &gJ@"`r4  
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文字与数字不一致words and figures differ Ol<LL#<j4  
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支票 _ Qek|>  
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时间已过account closed xB?!nd  
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更改处应加盖印章alterations require initials M195[]  
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时间已过effects not cleared z&um9rXR  
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停止付款payment stopped N[O_}_  
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支票毁损cheque mutilated  :J)^gc  
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汇款||寄钱to remit||to send money e(`r"RrQ  
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寄票供取款||支票支付to send a cheque for payment rEU1 VvE  
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寄款人a remitter Aqg$q* Y  
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收款人a remittee 8-b~p  
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国外汇票foreign Bill T).}~i;!  
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国内汇票inland Bill 0{?%"t\/f  
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跟单汇票documentary bill k<"N^+GSz  
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空头汇票accommodation bill qrt2uE{K  
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原始汇票original bill "DJ%Yo  
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改写||换新票据renewed bill Z@Qf0 c  
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即期汇票sight bill||bill on demand ;:
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…days after date||…days after date…日后付款 q#Ik3 5  
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…months after date||…months after date…月后付款 %';DBozZ  
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见票后…日付款…days after sight||…days sight :/NP8$~@j  
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见票后…月付款…months after sight||…months sight \<y#$:4r<8  
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同组票据set of bills 8@I.\u)0  
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单张汇票sola of exchange||sole of exchange ]JI A\|b6  
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远期汇票usance bill||bill at usance h6(L22Hn  
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长期汇票long bill hM`*-+Zb  
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短期汇票short bill _Hq)mF  
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逾期汇票overdue bill K+c>C j}H  
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宽限日期days of grace i{/ nHrN  
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电汇telegraphic transfer （T.T） 9L9mi<,  
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邮汇postal order||postal note （Am.）||post office order||money order HnfTj5J@  
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本票promissory note （P/N） 38
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押汇负责书||押汇保证书letter of hypothecation yh Ymbu  
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副保||抵押品||付属担保物collateral security pF"ID C  
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担保书trust receipt||letter of indemnity l=J
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承兑||认付acceptance Au/n|15->C  
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单张承兑general acceptance Y,@{1X`0@3  
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有条件承兑qualified acceptance ^T|~L
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附条件认付conditional acceptance oa|nQ`[  
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部分认付partial acceptance   y(8AxsROp