[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。    }8@M@  
会计报表statement of account %9k!A]KD  
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往来帐目account current nSF``pp+  
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现在往来帐||存款额current accout Xcrk;!IB?  
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销货帐account sales 4Sm]>%F':  
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共同计算帐项joint account +$$$  
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未决帐项outstanding account %.<H=
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贷方帐项credit account||creditor account P+!
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借方帐项debit account||debtor account bae\Zk%`^  
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应付帐||应付未付帐account payable C W)Z[<d8  
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应收帐||应收未收帐account receivable gP-nluq  
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新交易||新帐new account 7_wJpTz  
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未决帐||老帐old account @v}B6j b;  
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现金帐cash account 9'DtaTmGW  
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流水帐running account ygSL  
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暂记帐||未定帐suspense account ;' nL:\  
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过期帐||延滞帐overdue account||pastdue account R0;efD  
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杂项帐户sundry account {SZ% Xbo  
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详细帐单||明细表detail account w?mEuXc  
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呆帐bad account /u`3VOn  
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会计项目title of account 'R9g7,53R  
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会计薄||帐薄account-book m-V02's  
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营业报告书||损益计算表account of budiness||business report 2.Yi(r  
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借贷细帐||交验帐account rendered H]31l~@]  
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明细帐account stated uH\kQ9f  
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与…银行开立一户头to open an account with Vf-5&S&9  
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与…银行建立交易to keep account with v })Q  
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继续记帐to keep account W"hcaa,&  
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与…有交易to have an account with zW4O4b$T  
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作成会计帐||有往来帐项to make out an account with ~!+h?[miV  
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清算||清理债务to make up an account J(h3]J/Yw  
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清洁帐目||与…停止交易to close ones account with A['uD<4b  
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结帐to close an account g0#q"v55  
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清理未付款to ask an account||to demand an account ;;LuU<,$  
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结清差额to balance the account with rB]W,8~%  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account H2 \1gNL  
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检查帐目to examine an account xw%)rm<t  
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转入A的帐户to charge the amount to As account /Nq rvy=  
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以计帐方式付款to pay on account ~x+Ykq0  
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代理某人||为某人on ones account||on account of one {F)E\)$G  
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为自己计算||独立帐目on ones own account B}k'@;G  
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由某人收益并负风险on ones account and risk||for ones account and risk u S(@?m$  
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由某人负担for ones account||for account of one bQ=s8'  
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按某人指示||列入某人帐户by order and for account of one g?$e^ls  

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列入5月份帐目for May account /\TlO.B=  
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编入某中帐项下to pass to the account of||to place to the account of UJ9q-r  
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寄出清算书to send in an account||to send in render an account Y"s )u7  
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支票薄cheque book xan/ay>  
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支票陈票人cheque drawer T: dX4=z  
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持票人cheque holder okVp\RC  
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不记名支票cheque to bearer||bearer cheque zuUQ."#i  
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记名支票||认人支票cheque to order 5#yJK>a7  
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到期支票antedated cheque y *y`t6D  
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未到期支票postdated cheque _ .-o%6  
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保付支票certified cheque Fl8w7LcF7  
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未获兑现支票，退票returned cheque Gr`MGQ,  
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横线支票crossed cheque /%N31  
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普通横线general crossing Sb@{f<3E  
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特别横线special crossing
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空白支票blank cheque 2eZk3_w  
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失效支票，过期支票stale cheque ``2QOu 1  
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普通支票open cheque xA[Wb'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *zw R=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0Y38T)k  
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支票换现金||兑现to cash a cheque L&!g33J&  
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清理票款to clear a cheque [ 5Y$L  
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保证兑现to certify a cheque P/C+L[X=  
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填写支票数额to fill up a cheque niBjq#bJi  
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支票上划线to cross a cheque NSxPN:  
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开发支票to make out a cheque ;mo\ yW1  
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签发支票，开立支票to draw a cheque||to issue a cheque 8XH|T^5  
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透支支票to overdraw a cheque C<wj?!v,F[  
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背书支票to endorse a cheque "`W1 yk5x  
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请付票款||清付票款to pay a cheque||to honour a cheque g+KzlS[6  
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支票退票to dishonour a cheque e`Zg7CaDd  
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拒付支票to refuse a cheque i9EMi_%  
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拒付支票to stop payment of a cheque fD#&:
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提示要求付款to present for payment J! 6z  
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见票即付持票人payable to bearer :{xN33@6\X  
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支付指定人payable to order F;Xq:e8  
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已过期||无效out of date||stale ^n45N&91 6  
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请给出票人R/D||refer to drawer 5G]#yb74  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3D09P5$W  
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文字与数字不一致words and figures differ K<L%@[gi  
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支票 3F'dT[;  
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时间已过account closed T17LYHIT  
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更改处应加盖印章alterations require initials H 6JMN1#t$  
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时间已过effects not cleared Q fyERa\rb  
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停止付款payment stopped IC-xCzR  

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支票毁损cheque mutilated z+D,:!yF  
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汇款||寄钱to remit||to send money _r5Ild@n  
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寄票供取款||支票支付to send a cheque for payment 446hrzW>@  
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寄款人a remitter Odtck9
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收款人a remittee v 4b`19}  
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国外汇票foreign Bill PW<wjf,rQ  
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国内汇票inland Bill 5nq-b@?L  
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跟单汇票documentary bill +i!M[  
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空头汇票accommodation bill 3D dG$@  
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原始汇票original bill r3vj o(  
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改写||换新票据renewed bill z))[Lg  
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即期汇票sight bill||bill on demand qM !q,
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…days after date||…days after date…日后付款 Cjk AQ(9  
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…months after date||…months after date…月后付款 L1 VTq9[3  
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见票后…日付款…days after sight||…days sight :/l  
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见票后…月付款…months after sight||…months sight w!7/;VJ3d  
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同组票据set of bills /U ]5#'i  
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单张汇票sola of exchange||sole of exchange =o
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远期汇票usance bill||bill at usance [rsAY&.  
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长期汇票long bill &,7(Wab  
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短期汇票short bill t%@py K  
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逾期汇票overdue bill ?K 0V#aq  
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宽限日期days of grace e?WR={  
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电汇telegraphic transfer （T.T） iwJgU b  
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邮汇postal order||postal note （Am.）||post office order||money order sNVD"M,  
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本票promissory note （P/N） (eP)>G]  
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押汇负责书||押汇保证书letter of hypothecation b}*hodzF  
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副保||抵押品||付属担保物collateral security ?M2@[w8_  
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担保书trust receipt||letter of indemnity Op{Mc$5a  
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承兑||认付acceptance Kw|`y %~  
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单张承兑general acceptance x!+a,+G  
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有条件承兑qualified acceptance 2RCnk&u  
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附条件认付conditional acceptance .^23qCs  
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部分认付partial acceptance   ~cjvo?)&e;