[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。   "v@);\-V  
会计报表statement of account 1]"D%U=  
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往来帐目account current wj}=@HS,3!  
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现在往来帐||存款额current accout lQ+Ru8I  
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销货帐account sales q sv+.aW  
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共同计算帐项joint account >?^~s(t  
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未决帐项outstanding account SCgyp(  
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贷方帐项credit account||creditor account <l*agH-.3  
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借方帐项debit account||debtor account d-9uv|SJ  
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应付帐||应付未付帐account payable &mX5&e  
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应收帐||应收未收帐account receivable *!._Ais,\  
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新交易||新帐new account 6Hc H'nmeN  
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未决帐||老帐old account t#fs:A7P?}  
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现金帐cash account It#hp,@e  
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流水帐running account M'pb8jf  
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暂记帐||未定帐suspense account eXj\DjttG}  
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过期帐||延滞帐overdue account||pastdue account @5{. K/s  
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杂项帐户sundry account !!?+M @  
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详细帐单||明细表detail account Nrab*K(][  
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呆帐bad account 8m#}S\m  

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会计项目title of account &{-oA_@  
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会计薄||帐薄account-book ikEWY_1Y  
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营业报告书||损益计算表account of budiness||business report uE,i-g0$Id  
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借贷细帐||交验帐account rendered R-r+=x&  
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明细帐account stated E5,%J  
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与…银行开立一户头to open an account with A%NK0j$;}  
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与…银行建立交易to keep account with htUy2v#V  
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继续记帐to keep account p\\P50(-  
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与…有交易to have an account with _/QKWk&j  
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作成会计帐||有往来帐项to make out an account with p?Z +z  
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清算||清理债务to make up an account 4*N@=v  
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清洁帐目||与…停止交易to close ones account with  m+7 2C]9  
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结帐to close an account \28b_,i+  
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清理未付款to ask an account||to demand an account FT3,k&i  
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结清差额to balance the account with M/8#&RycQ  
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清算to settle an account||to liquidate an account||to square an account ?vht~5'  
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审查帐目||监查帐目to audit an account JL]k:i^`A  
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检查帐目to examine an account +e\:C~2f28  
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转入A的帐户to charge the amount to As account tvj'{W  
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以计帐方式付款to pay on account N) V7yo?  
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代理某人||为某人on ones account||on account of one ^;bGP.!p  
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为自己计算||独立帐目on ones own account O w($\,  
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由某人收益并负风险on ones account and risk||for ones account and risk /k3n{?$/  
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由某人负担for ones account||for account of one K&Wv.}=V  
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按某人指示||列入某人帐户by order and for account of one *{;A\sL  
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列入5月份帐目for May account `>Kk;`  
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编入某中帐项下to pass to the account of||to place to the account of ~RR_[t2Z  

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寄出清算书to send in an account||to send in render an account 82@;.%  
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支票薄cheque book xz+`]Q  
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支票陈票人cheque drawer RWh}?vs_  
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持票人cheque holder \tw#pk  
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不记名支票cheque to bearer||bearer cheque PK`(qK9  
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记名支票||认人支票cheque to order gZ=9 Y:$  
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到期支票antedated cheque Ef*.}gcU  
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未到期支票postdated cheque OFAqP1o{$  
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保付支票certified cheque H2_>Av{m  
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未获兑现支票，退票returned cheque 0v)mgrl=,  
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横线支票crossed cheque {|wTZ  
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普通横线general crossing ~4X!8b_  
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特别横线special crossing Oy`\8*Uy__  
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空白支票blank cheque ..{^"
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失效支票，过期支票stale cheque ^ J@i7FOb  
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普通支票open cheque w)SxwlW}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O. f3 (e!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _IGa8=~  
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支票换现金||兑现to cash a cheque bGnJ4R3J  
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清理票款to clear a cheque J3E:r_+  
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保证兑现to certify a cheque *njB fH'
 
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填写支票数额to fill up a cheque .y/?~+N^  
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支票上划线to cross a cheque DuZ]g#  
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开发支票to make out a cheque vv_?ip:t  
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签发支票，开立支票to draw a cheque||to issue a cheque 0tyU%z{RV  
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透支支票to overdraw a cheque ur5 n{0#  
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背书支票to endorse a cheque *Y?]="8c#;  
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请付票款||清付票款to pay a cheque||to honour a cheque ?7s
  
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支票退票to dishonour a cheque g}h0J%s
 
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拒付支票to refuse a cheque 3F3?be  
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拒付支票to stop payment of a cheque GQ8P}McA  
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提示要求付款to present for payment O;tn5  
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见票即付持票人payable to bearer .!! yj,bQz  
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支付指定人payable to order X} 8U-N6)  
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已过期||无效out of date||stale {^iV<>J  
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请给出票人R/D||refer to drawer &kt#p;/p?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7Q&P4{hi0  
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文字与数字不一致words and figures differ ,'}ZcN2)  
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支票 yDrJn* r^  
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时间已过account closed =>U~ligu  
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更改处应加盖印章alterations require initials %|~UNP$  
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时间已过effects not cleared 'S\H% -  
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停止付款payment stopped m[XN,IE#u  
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支票毁损cheque mutilated gYZgo  
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汇款||寄钱to remit||to send money +}!eAMQ  
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寄票供取款||支票支付to send a cheque for payment -MZ Eli g  
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寄款人a remitter "(5}=T@,  
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收款人a remittee *w;f\zW  
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国外汇票foreign Bill `u-}E9{  
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国内汇票inland Bill Kr<O7t0X  
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跟单汇票documentary bill Kfi A 7W  
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空头汇票accommodation bill `U1"WcN  
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原始汇票original bill % u
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改写||换新票据renewed bill 1)%o:Xy o  
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即期汇票sight bill||bill on demand ,Ya&M@^Z  
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…days after date||…days after date…日后付款 6Hz=VhQrN  
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…months after date||…months after date…月后付款 A4#m&o  
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见票后…日付款…days after sight||…days sight d+bTRnL  
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见票后…月付款…months after sight||…months sight 'HC4Q{b`  
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同组票据set of bills }SYvGp{J,  
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单张汇票sola of exchange||sole of exchange 0$UE|yDs>  
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远期汇票usance bill||bill at usance $GcVC (]  
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长期汇票long bill -JcfP+{wS  
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短期汇票short bill O*30|[  
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逾期汇票overdue bill gHTo|2 Q{  
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宽限日期days of grace 0"ZRJl<)[I  
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电汇telegraphic transfer （T.T） dfk=%lZYd9  
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邮汇postal order||postal note （Am.）||post office order||money order A9[l5E  
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本票promissory note （P/N） nq r[HFWs  
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押汇负责书||押汇保证书letter of hypothecation F(mm0:lT  
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副保||抵押品||付属担保物collateral security @*!8  
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担保书trust receipt||letter of indemnity (oxe'\  
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承兑||认付acceptance KxqJlben  
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单张承兑general acceptance bfhap(F~(e  
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有条件承兑qualified acceptance &E0P`F,GQA  
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附条件认付conditional acceptance }GRZCX>  
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部分认付partial acceptance   E:!?A@Fy