[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。    Q2p)7G  
会计报表statement of account @cq`:_.[  
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往来帐目account current G OSI3RRn  
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现在往来帐||存款额current accout `*\{.;,]#  
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销货帐account sales O!W d5Y  
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共同计算帐项joint account Dz_eB"}  
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未决帐项outstanding account JeY'8B  
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贷方帐项credit account||creditor account PK&2h,Cu+  
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借方帐项debit account||debtor account Z0
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应付帐||应付未付帐account payable !Zbesp KZ  
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应收帐||应收未收帐account receivable nDlO5 pe"d  

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新交易||新帐new account ~F#A Pt  
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未决帐||老帐old account ( :Cc3  
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现金帐cash account daOS8_py  
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流水帐running account =s'7$D}0.  
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暂记帐||未定帐suspense account 
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过期帐||延滞帐overdue account||pastdue account  q{X T  
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杂项帐户sundry account ^'B-sz{{  
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详细帐单||明细表detail account pN$;!  
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呆帐bad account xeB4r/6  
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会计项目title of account E&%jeR  
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会计薄||帐薄account-book ZT9IMihV  
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营业报告书||损益计算表account of budiness||business report >tEK+Y|N}  
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借贷细帐||交验帐account rendered k2
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明细帐account stated &A"e,h(^  
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与…银行开立一户头to open an account with 6+Jry@  
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与…银行建立交易to keep account with 0h:G4  
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继续记帐to keep account /p}{#DLB  
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与…有交易to have an account with g9|qbKQ:[  
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作成会计帐||有往来帐项to make out an account with #~1wv^  
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清算||清理债务to make up an account Nor`c+,4  
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清洁帐目||与…停止交易to close ones account with u6p5:oJj,  
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结帐to close an account `1$y(w]  
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清理未付款to ask an account||to demand an account `>\4"`I  
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结清差额to balance the account with .`mtA`
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清算to settle an account||to liquidate an account||to square an account joY1(Y  
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审查帐目||监查帐目to audit an account q`cEA<~S  
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检查帐目to examine an account e/ WBgiLw  
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转入A的帐户to charge the amount to As account mZ~mf->%  
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以计帐方式付款to pay on account g%X&f_@  
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代理某人||为某人on ones account||on account of one {ip=iiW2  
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为自己计算||独立帐目on ones own account pn|p
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由某人收益并负风险on ones account and risk||for ones account and risk i
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由某人负担for ones account||for account of one LjSLg [i  
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按某人指示||列入某人帐户by order and for account of one 7t ZW^dF  
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列入5月份帐目for May account A<mj8qz  
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编入某中帐项下to pass to the account of||to place to the account of xOwNCh  
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寄出清算书to send in an account||to send in render an account gTqeJWX9wP  
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支票薄cheque book i:V0fBR[>  
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支票陈票人cheque drawer aUKh})B  
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持票人cheque holder A Z4|&iT  
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不记名支票cheque to bearer||bearer cheque !S~,>,y
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记名支票||认人支票cheque to order I++W0wa.n  
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到期支票antedated cheque TrSN00  
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未到期支票postdated cheque M3DxapG  
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保付支票certified cheque g2 +l@$W  
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未获兑现支票，退票returned cheque @J~lV\  
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横线支票crossed cheque xDPQG`6  
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普通横线general crossing t` }20=I+  
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特别横线special crossing OSSd;ueur$  
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空白支票blank cheque L eG7x7n  
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失效支票，过期支票stale cheque .
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普通支票open cheque p/\$P=   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hRuo,FS#:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;kyL>mV{  
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支票换现金||兑现to cash a cheque GL;x:2XA  
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清理票款to clear a cheque Sy+]SeF&  
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保证兑现to certify a cheque PBxK >a  
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填写支票数额to fill up a cheque _SBp66 r  
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支票上划线to cross a cheque g:.,} L  
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开发支票to make out a cheque zJG x5JC  
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签发支票，开立支票to draw a cheque||to issue a cheque \pewbu5^  
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透支支票to overdraw a cheque ctc`^#q  
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背书支票to endorse a cheque fncwe ';?  
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请付票款||清付票款to pay a cheque||to honour a cheque MUCJ/GF*  
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支票退票to dishonour a cheque 9a
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拒付支票to refuse a cheque So)KI_M  
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拒付支票to stop payment of a cheque d5sGkR`(  
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提示要求付款to present for payment PFDWC3<  
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见票即付持票人payable to bearer q*RaX 4V  
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支付指定人payable to order > +; b>  
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已过期||无效out of date||stale 7u`}t83a  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^zWO[$n}tP  
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文字与数字不一致words and figures differ 8v)~J}[Bz  
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支票 yz2oS|0'  
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时间已过account closed 3 ?|; on  
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更改处应加盖印章alterations require initials cdtzf:#q  
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时间已过effects not cleared G}dOx}kT  
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停止付款payment stopped lRATrp#T  
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支票毁损cheque mutilated hzPB~obC  
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汇款||寄钱to remit||to send money q(ET)xCeD  
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寄票供取款||支票支付to send a cheque for payment cA*X$j6  

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寄款人a remitter Jgv>$u  
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收款人a remittee H.mQbD`X  
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国外汇票foreign Bill -"dy z(  
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国内汇票inland Bill [BR}4(7  
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跟单汇票documentary bill -0IFPL8  
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空头汇票accommodation bill ! 2M
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原始汇票original bill {2*l :'  
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改写||换新票据renewed bill =
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即期汇票sight bill||bill on demand KY34 'Di  
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…days after date||…days after date…日后付款 /(pD^D  
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…months after date||…months after date…月后付款 X*yp=qI  
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见票后…日付款…days after sight||…days sight NITx;iC  
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见票后…月付款…months after sight||…months sight .%b_3s".  
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同组票据set of bills sP8&p*TJF  
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单张汇票sola of exchange||sole of exchange WB[G!'  
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远期汇票usance bill||bill at usance w>BFgb?  
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长期汇票long bill CvWEXY_P2  
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短期汇票short bill q&6=oss!  
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逾期汇票overdue bill 24/~gft  
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宽限日期days of grace <@!kR$ Rd  
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电汇telegraphic transfer （T.T） m1i$> 9,  
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邮汇postal order||postal note （Am.）||post office order||money order ;iNx@tz 4  
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本票promissory note （P/N） 3DvkoV  
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押汇负责书||押汇保证书letter of hypothecation ',
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副保||抵押品||付属担保物collateral security OVf|4J/Yx  
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担保书trust receipt||letter of indemnity 08jQq#  
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承兑||认付acceptance EQO7:vb  
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单张承兑general acceptance {_}"USS  
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有条件承兑qualified acceptance L-gF$it\*b  
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附条件认付conditional acceptance yo6IY  
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部分认付partial acceptance   2Jv4l$$;*