[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。   ?6#F9\  
会计报表statement of account 5j{jbo=!  
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往来帐目account current m) -DrbE  
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现在往来帐||存款额current accout
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销货帐account sales vTk\6o q  
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共同计算帐项joint account H[M(t^GM  
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未决帐项outstanding account  L#>^R   
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贷方帐项credit account||creditor account CwL8-z0 Jn  
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借方帐项debit account||debtor account I%Yeq"5RB  
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应付帐||应付未付帐account payable wa f)S=  
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应收帐||应收未收帐account receivable "+{>"_KV  
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新交易||新帐new account >K@Y8J+e#  
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未决帐||老帐old account 9V0@!M8S  
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现金帐cash account Wq"5-U;:w  
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流水帐running account NQu.%=  
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暂记帐||未定帐suspense account uozK'L  
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过期帐||延滞帐overdue account||pastdue account PO@b9O  
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杂项帐户sundry account y{k65dk-  
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详细帐单||明细表detail account ~zO>Q4-k  
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呆帐bad account bD:[r))#e  
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会计项目title of account
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会计薄||帐薄account-book H/''lI{k)  
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营业报告书||损益计算表account of budiness||business report ={G0p=~+,p  
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借贷细帐||交验帐account rendered c_Lcsn  
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明细帐account stated YwU[kr-i  
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与…银行开立一户头to open an account with }Hy4^2B  
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与…银行建立交易to keep account with 9,cMb)=0  
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继续记帐to keep account a&!K5(  
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与…有交易to have an account with Px?zih!6  
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作成会计帐||有往来帐项to make out an account with `qm$2  
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清算||清理债务to make up an account ?bGk%jjHXM  
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清洁帐目||与…停止交易to close ones account with c>%%'c  
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结帐to close an account Y2aN<>f  
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清理未付款to ask an account||to demand an account ymb{rKkN3  
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结清差额to balance the account with 4u=v  
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清算to settle an account||to liquidate an account||to square an account W!V-m  
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审查帐目||监查帐目to audit an account }"M5"?  
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检查帐目to examine an account C#TP1~6  
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转入A的帐户to charge the amount to As account R(f6uO!m  
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以计帐方式付款to pay on account ej,R:}C%`  
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代理某人||为某人on ones account||on account of one '"T9y=9]s  
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为自己计算||独立帐目on ones own account JHa\"h  
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由某人收益并负风险on ones account and risk||for ones account and risk r@EHn[w  
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由某人负担for ones account||for account of one w+$~ds  
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按某人指示||列入某人帐户by order and for account of one <m~{60{  
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列入5月份帐目for May account v.hQ9# :  
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编入某中帐项下to pass to the account of||to place to the account of ={;7WB$  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book 5fRrd;  
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支票陈票人cheque drawer }X. Fm'`  
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持票人cheque holder }rUAYr~VZ  
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不记名支票cheque to bearer||bearer cheque *Q
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记名支票||认人支票cheque to order 5~ZzQG  
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到期支票antedated cheque p{:y?0pGN  
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未到期支票postdated cheque mX!*|$bs  
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保付支票certified cheque sPVE_n  
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未获兑现支票，退票returned cheque Bl^BtE?-b  
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横线支票crossed cheque \w"~DuA  
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普通横线general crossing Ftd,dqd  
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特别横线special crossing fFYoZ/\  
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空白支票blank cheque #ti%hm  
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失效支票，过期支票stale cheque ^\kH^  
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普通支票open cheque 6GPI gPL,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6/?onEL9_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ZO%iyc%  
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支票换现金||兑现to cash a cheque ,G5[?H;ZN  
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清理票款to clear a cheque s@5~HyeI  
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保证兑现to certify a cheque uwr7 .\7  
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填写支票数额to fill up a cheque {V[}#Mf  
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支票上划线to cross a cheque 9=3DYCk/  
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开发支票to make out a cheque 1JfZstT  
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签发支票，开立支票to draw a cheque||to issue a cheque e0(aRN{W  
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透支支票to overdraw a cheque Bt(<Xj D  
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背书支票to endorse a cheque dt,Z^z+"E  
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请付票款||清付票款to pay a cheque||to honour a cheque Iia.`"S  
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支票退票to dishonour a cheque K)~aH  
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拒付支票to refuse a cheque $P?^GB>u  
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拒付支票to stop payment of a cheque z]+L=+,,  
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提示要求付款to present for payment U4\v~n\  
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见票即付持票人payable to bearer ?\,^>4x?  
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支付指定人payable to order Wu/#}Bw#  
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已过期||无效out of date||stale I*3}e
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请给出票人R/D||refer to drawer a~$Y;C_#<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?V^7`3F  
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文字与数字不一致words and figures differ ~BmA!BZV`  
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支票 A+0-pF2D  

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时间已过account closed W H/.h$  
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更改处应加盖印章alterations require initials <SI|)M,, 3  
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时间已过effects not cleared bPU i44P  
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停止付款payment stopped \MOwp@|y  
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支票毁损cheque mutilated K%? g6j  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment 0B]q /G(  
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寄款人a remitter xf]K  
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收款人a remittee mLxgvp  
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国外汇票foreign Bill 3N2dV6u  
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国内汇票inland Bill 9Rnypzds  
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跟单汇票documentary bill v _MQ]X  
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空头汇票accommodation bill uw} Rr7q  
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原始汇票original bill qz-QVY,  
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改写||换新票据renewed bill d#g))f;  
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即期汇票sight bill||bill on demand 9r!8BjA  
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…days after date||…days after date…日后付款  ) (G9[DG  
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…months after date||…months after date…月后付款 ;)(g$r^_i  
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见票后…日付款…days after sight||…days sight *GT=U(d  
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见票后…月付款…months after sight||…months sight q<JCgO-F<  
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同组票据set of bills utlr|m Xc  
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单张汇票sola of exchange||sole of exchange kA:mB;:  
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远期汇票usance bill||bill at usance KGz Nj%  
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长期汇票long bill o*cu-j3  
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短期汇票short bill 8 #_pkVQw:  
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逾期汇票overdue bill Bn}woyJdx  
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宽限日期days of grace ;*A'2ymXUT  
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电汇telegraphic transfer （T.T） #[+# bw_6  
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邮汇postal order||postal note （Am.）||post office order||money order Vao:9~  
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本票promissory note （P/N） ]; w 2YR  
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押汇负责书||押汇保证书letter of hypothecation }A)\bffH  
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副保||抵押品||付属担保物collateral security %w;qu1j  
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担保书trust receipt||letter of indemnity c+Q'4E0|  
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承兑||认付acceptance >jm(2P(R   
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单张承兑general acceptance *1|7%*!8  
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有条件承兑qualified acceptance OVg&?fiP  
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附条件认付conditional acceptance Ji4p6$ .j-  
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部分认付partial acceptance   je] DR~