[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。   ]2(c$R
 
会计报表statement of account 1pb;A;F,A  
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往来帐目account current rxK0<pWJhx  
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现在往来帐||存款额current accout %)9
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销货帐account sales pD#"8h  
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共同计算帐项joint account 42CMRGv  
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未决帐项outstanding account 2NknC>9(\  
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贷方帐项credit account||creditor account 8uxFXQ  
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借方帐项debit account||debtor account |V\.[F2Fe  
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应付帐||应付未付帐account payable K=x1mM+RK  
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应收帐||应收未收帐account receivable ^3|$wB=  
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新交易||新帐new account jL+}F/~r  
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未决帐||老帐old account UT<bv}(J  
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现金帐cash account  qj"syO  
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流水帐running account BMWeD  
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暂记帐||未定帐suspense account 5m USh3  
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过期帐||延滞帐overdue account||pastdue account &iiK ZZ`_o  
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杂项帐户sundry account a^\- }4yR  
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详细帐单||明细表detail account XBWSO@M'  
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呆帐bad account H
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会计项目title of account m wEVEx2
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会计薄||帐薄account-book f-v ND'@  
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营业报告书||损益计算表account of budiness||business report 5lHN8k=mm2  
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借贷细帐||交验帐account rendered A.$VM#  
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明细帐account stated bV )PT`-,  
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与…银行开立一户头to open an account with 3h[:0W!C]  
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与…银行建立交易to keep account with LN~N Fjs  
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继续记帐to keep account 59Tg"3xB<  
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与…有交易to have an account with @ yg|OA}  
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作成会计帐||有往来帐项to make out an account with s`B e#v  
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清算||清理债务to make up an account 9 N*S-Po=  
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清洁帐目||与…停止交易to close ones account with B~V<n&<  
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结帐to close an account j'#jnP*P  
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清理未付款to ask an account||to demand an account .y %pGi  
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结清差额to balance the account with h \D_  
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清算to settle an account||to liquidate an account||to square an account ]ZR{D7.?
 
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审查帐目||监查帐目to audit an account 0\\ueMj  
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检查帐目to examine an account 54ak<&?  
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转入A的帐户to charge the amount to As account #;\L,a|>*  
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以计帐方式付款to pay on account ^[X|As2  
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代理某人||为某人on ones account||on account of one + >T7Q`64  
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为自己计算||独立帐目on ones own account +8LM~voB  
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由某人收益并负风险on ones account and risk||for ones account and risk $l#v/(uFa  
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由某人负担for ones account||for account of one Zw;$(="  
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按某人指示||列入某人帐户by order and for account of one <u6
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列入5月份帐目for May account Si#"Wn?|  
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编入某中帐项下to pass to the account of||to place to the account of ggerh#  
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寄出清算书to send in an account||to send in render an account <'r0r/0g?  
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支票薄cheque book AyE%0KmraK  
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支票陈票人cheque drawer 5,F;j<F  
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持票人cheque holder o)0C-yO0qf  
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不记名支票cheque to bearer||bearer cheque A{4Dzm!  
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记名支票||认人支票cheque to order }$^]dn@  

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到期支票antedated cheque ^Y$
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未到期支票postdated cheque F;pTXt}?5  
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保付支票certified cheque I%SuT7"Do  
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未获兑现支票，退票returned cheque Tj Mb>w9  
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横线支票crossed cheque FH4u$g+  
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普通横线general crossing YbzM6u2  
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特别横线special crossing HF]EU!OT  
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空白支票blank cheque yE}BfU {.  
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失效支票，过期支票stale cheque p<q] .^M  
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普通支票open cheque *_PPrx5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cs t&0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3^XVQS***  
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支票换现金||兑现to cash a cheque c8<xFvYG  
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清理票款to clear a cheque :&9T
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保证兑现to certify a cheque c yP,[?N  
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填写支票数额to fill up a cheque U; pe:  
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支票上划线to cross a cheque mB`D}g$  
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开发支票to make out a cheque c" +zgP  
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签发支票，开立支票to draw a cheque||to issue a cheque U<[jT=L  
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透支支票to overdraw a cheque HxIoA  
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背书支票to endorse a cheque 0% +'  
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请付票款||清付票款to pay a cheque||to honour a cheque 6,+nRiZ  
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支票退票to dishonour a cheque YE\K<T jH  
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拒付支票to refuse a cheque =9$mbn r  
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拒付支票to stop payment of a cheque >DP:GcTG  
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提示要求付款to present for payment S4bBafj[I  
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见票即付持票人payable to bearer 9$RIH\*  
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支付指定人payable to order f Iy]/  
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已过期||无效out of date||stale XYfv(y  
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请给出票人R/D||refer to drawer 4l @)K9F  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 98=la,^$  
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文字与数字不一致words and figures differ JhX=l-?  
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支票
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时间已过account closed `xz&Scil  
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更改处应加盖印章alterations require initials `G$1n#&  
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时间已过effects not cleared n(vDytrj;  
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停止付款payment stopped :`Az/U[  
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支票毁损cheque mutilated Es'Um,ku  
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汇款||寄钱to remit||to send money :V
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寄票供取款||支票支付to send a cheque for payment 'vIx#k4D1  
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寄款人a remitter C+V* Fh3  
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收款人a remittee /^7iZ|>:M:  
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国外汇票foreign Bill MXvXVhCU  
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国内汇票inland Bill O&Z'r  
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跟单汇票documentary bill !K0JV|-?t  
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空头汇票accommodation bill GA3sRFZdQ  
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原始汇票original bill h{iEZ#  
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改写||换新票据renewed bill ;3ft1  
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即期汇票sight bill||bill on demand 1cJsj  
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…days after date||…days after date…日后付款 x5si70BKC/  
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…months after date||…months after date…月后付款 U9d:@9Y  
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见票后…日付款…days after sight||…days sight OEgI_=B  
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见票后…月付款…months after sight||…months sight rP=sG;d  
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同组票据set of bills 83ipf"]*  
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单张汇票sola of exchange||sole of exchange )9nElb2  
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远期汇票usance bill||bill at usance .w? . ib(  
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长期汇票long bill rnm03 '{  
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短期汇票short bill V`hu,Y;%  
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逾期汇票overdue bill ,t$,idcT+
 
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宽限日期days of grace ': F}3At  
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电汇telegraphic transfer （T.T） 9L eNe}9v  
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邮汇postal order||postal note （Am.）||post office order||money order !|wzf+ V  
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本票promissory note （P/N） v@ C,RP9  
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押汇负责书||押汇保证书letter of hypothecation `i!wq&1g7  
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副保||抵押品||付属担保物collateral security =odkz}bU  
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担保书trust receipt||letter of indemnity 8}p8r|d!ls  
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承兑||认付acceptance 6Y*;{\Rd  
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单张承兑general acceptance ~9o6 W",  
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有条件承兑qualified acceptance .QWhK|(.!  
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附条件认付conditional acceptance bi[7!VQf  
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部分认付partial acceptance   +a)E|(cN