[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。   :
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会计报表statement of account 0
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往来帐目account current ZZ?=^g  
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现在往来帐||存款额current accout  +'Tr>2V  
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销货帐account sales Cc/?-0a2!  
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共同计算帐项joint account w\s$  
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未决帐项outstanding account )^L+iht  
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贷方帐项credit account||creditor account fqFE GyeNr  
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借方帐项debit account||debtor account Z/6B[,V  
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应付帐||应付未付帐account payable E(>RmPP=7  
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应收帐||应收未收帐account receivable =H3 JRRS  
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新交易||新帐new account srO{Ci0  
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未决帐||老帐old account f
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现金帐cash account 3[pA:Z+xx  
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流水帐running account `oXUVr  
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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 -r_z,h|  
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杂项帐户sundry account /E@LnKe  
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详细帐单||明细表detail account {UT^pIP\  
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呆帐bad account JLp .bxx  
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会计项目title of account w(]Q`  
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会计薄||帐薄account-book W1w)SS  
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营业报告书||损益计算表account of budiness||business report fpwge/w  
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借贷细帐||交验帐account rendered ,ic.b @u1  
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明细帐account stated \/p\QT@mm  
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与…银行开立一户头to open an account with f`*Ip?V-  
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与…银行建立交易to keep account with S^HuQe!#  
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继续记帐to keep account ExqI=k`Zs  
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与…有交易to have an account with k%?wNk>  
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作成会计帐||有往来帐项to make out an account with I9h?Z&n5  
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清算||清理债务to make up an account :(VD<"X  
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清洁帐目||与…停止交易to close ones account with "15mOW(!+  
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结帐to close an account H.qp~-n  
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清理未付款to ask an account||to demand an account J)D/w[w  
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结清差额to balance the account with .e%PK  
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清算to settle an account||to liquidate an account||to square an account Xs$k6C3  
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审查帐目||监查帐目to audit an account k;/U6,LQ*  
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检查帐目to examine an account [GJ_]w^}j  
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转入A的帐户to charge the amount to As account *oqQ=#\  
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以计帐方式付款to pay on account c,-3+b  
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代理某人||为某人on ones account||on account of one -\xNuU  
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为自己计算||独立帐目on ones own account *f{\ze@5=  
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由某人收益并负风险on ones account and risk||for ones account and risk &6V[@gmD  
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由某人负担for ones account||for account of one #InuN8sI  
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按某人指示||列入某人帐户by order and for account of one 5'>DvC p%M  
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列入5月份帐目for May account r /o1a't;  
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编入某中帐项下to pass to the account of||to place to the account of sI>I  
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寄出清算书to send in an account||to send in render an account gD`|N@W$5  
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支票薄cheque book 4h% G %>j  
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支票陈票人cheque drawer 2Iv&XxSo  
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持票人cheque holder `b.KMOn  
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不记名支票cheque to bearer||bearer cheque }.`no   

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记名支票||认人支票cheque to order Fl8*dXG&  
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到期支票antedated cheque f7&53yZF  
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未到期支票postdated cheque jTSN`R9@  
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保付支票certified cheque |j2b=0Rpk  
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未获兑现支票，退票returned cheque Ufw_GYxan  
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横线支票crossed cheque &|]GTN `E  
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普通横线general crossing VWLqJd>tr1  
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特别横线special crossing ]S2F9  
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空白支票blank cheque JKjVrx> @  
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失效支票，过期支票stale cheque xGkc_  
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普通支票open cheque )i^+=TZq  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S!Bnz(z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q
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支票换现金||兑现to cash a cheque ^[=1J  
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清理票款to clear a cheque XS_Ib\-50  
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保证兑现to certify a cheque b~td^  
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填写支票数额to fill up a cheque 3E$h  W  
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支票上划线to cross a cheque 3d;w\#?L;  
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开发支票to make out a cheque aUyJi  
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签发支票，开立支票to draw a cheque||to issue a cheque xN>+!&3%w  
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透支支票to overdraw a cheque IuOQX}  
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背书支票to endorse a cheque g7`uWAxZa  
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请付票款||清付票款to pay a cheque||to honour a cheque VCCG_
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支票退票to dishonour a cheque wg{Y6XyH  
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拒付支票to refuse a cheque kOLS<>.  
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拒付支票to stop payment of a cheque hZDv5]V:0  
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提示要求付款to present for payment xx EcmS#>  
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见票即付持票人payable to bearer 7).zed^  
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支付指定人payable to order 'P,F)*kh  
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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 yi9c+w)b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8L}N,6gC4_  
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文字与数字不一致words and figures differ BlvNBB1^  
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支票 gDJ@s   
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时间已过account closed &5u[q  
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更改处应加盖印章alterations require initials 8!AMRE  
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时间已过effects not cleared T6ZJSKM  
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停止付款payment stopped "rA:;ntz  
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支票毁损cheque mutilated I({ 7a i  
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汇款||寄钱to remit||to send money T7.u7@V2  
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寄票供取款||支票支付to send a cheque for payment uXNf)?MpA  
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寄款人a remitter 1LjYV  
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收款人a remittee GfQP@R"  
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国外汇票foreign Bill !+M H?A  
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国内汇票inland Bill " I@Z:[=2  
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跟单汇票documentary bill ryx<^q  
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空头汇票accommodation bill ?XGZp?6  
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原始汇票original bill &/\0_CoTR\  
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改写||换新票据renewed bill }M
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即期汇票sight bill||bill on demand FZA8@J|Q4  
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…days after date||…days after date…日后付款 ]hvB-R16f  
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…months after date||…months after date…月后付款 CaBTqo  
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见票后…日付款…days after sight||…days sight $
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见票后…月付款…months after sight||…months sight V7[qf "  
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同组票据set of bills aYj3a;EmU  
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单张汇票sola of exchange||sole of exchange bY>o%L
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远期汇票usance bill||bill at usance `z=MI66Nl  
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长期汇票long bill ;%jt;Xv9  
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短期汇票short bill 8Peqm?{5Y5  
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逾期汇票overdue bill 1QN]9R0`#7  
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宽限日期days of grace .Nf*Yqs0  
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电汇telegraphic transfer （T.T） !c&^b@ yw  
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邮汇postal order||postal note （Am.）||post office order||money order ]t=>#  
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本票promissory note （P/N） ~xJD3Qf  
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押汇负责书||押汇保证书letter of hypothecation <^~F~]wnH  
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副保||抵押品||付属担保物collateral security )5t_tP
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担保书trust receipt||letter of indemnity 2 g8PU$T  
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承兑||认付acceptance gky_]7Av  
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单张承兑general acceptance +?<j SmGW  
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有条件承兑qualified acceptance d;^?6V  
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附条件认付conditional acceptance /LD*8 a  
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部分认付partial acceptance   3u^TJt)