[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。   "$'~=' [  
会计报表statement of account BT1'@qF  
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往来帐目account current I7_D $a=  
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现在往来帐||存款额current accout q{ 1U  
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销货帐account sales y m{/0&7  
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共同计算帐项joint account e;
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未决帐项outstanding account $Ig,cTR.b  
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贷方帐项credit account||creditor account wIj2 IAD  
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借方帐项debit account||debtor account +|<&#b0Xd  
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应付帐||应付未付帐account payable ]r1{%:8  
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应收帐||应收未收帐account receivable ;Hb[gvl  
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新交易||新帐new account 7 aD&\?  

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未决帐||老帐old account cEjdImAzU  
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现金帐cash account pQ:P
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流水帐running account %*q0+_  
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暂记帐||未定帐suspense account ,Z7Z!.TY!  
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过期帐||延滞帐overdue account||pastdue account sVdK^|j  
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杂项帐户sundry account 
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详细帐单||明细表detail account d74g|`/  
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呆帐bad account :6j :9lYL2  
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会计项目title of account ki~y@@
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会计薄||帐薄account-book K>cz63}S  
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营业报告书||损益计算表account of budiness||business report 0)oN[
  
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借贷细帐||交验帐account rendered E!I  
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明细帐account stated [Yy\>  
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与…银行开立一户头to open an account with ]`@]<6  
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与…银行建立交易to keep account with \+{t4Im  
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继续记帐to keep account i$bzdc#s  
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与…有交易to have an account with 8jjFC9Cbn0  
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作成会计帐||有往来帐项to make out an account with _V& !4Zd9:  
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清算||清理债务to make up an account +mc[S  
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清洁帐目||与…停止交易to close ones account with PUP"ky^q"  
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结帐to close an account sTtX$&Qu  
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清理未付款to ask an account||to demand an account iiX\it$s  
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结清差额to balance the account with gB>imr#e&  
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清算to settle an account||to liquidate an account||to square an account <nWKR ,  
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审查帐目||监查帐目to audit an account +T0op4  
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检查帐目to examine an account e-X HN  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account 0"EoC  
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代理某人||为某人on ones account||on account of one X8/T l\c  
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为自己计算||独立帐目on ones own account *AZ?~ i^o  
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由某人收益并负风险on ones account and risk||for ones account and risk o+nG3kRD  
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由某人负担for ones account||for account of one KOjluP  
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按某人指示||列入某人帐户by order and for account of one _%Bz,C8  
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列入5月份帐目for May account jM~Bu.7 i6  
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编入某中帐项下to pass to the account of||to place to the account of f/}  
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寄出清算书to send in an account||to send in render an account mOP4z'  
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支票薄cheque book %aU4,j^],o  
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支票陈票人cheque drawer )RN<GW'  
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持票人cheque holder @o>EBZ7MS  
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不记名支票cheque to bearer||bearer cheque { p;shs5  
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记名支票||认人支票cheque to order %@?A_jS  
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到期支票antedated cheque ` #
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未到期支票postdated cheque 6)qp*P$L  
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保付支票certified cheque irbw'^;y  
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未获兑现支票，退票returned cheque !E2W\chi  
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横线支票crossed cheque ;AX8aw ,  
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普通横线general crossing _,haD)1g~  

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特别横线special crossing XJ1=m   
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空白支票blank cheque ^v&D; <&R  
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失效支票，过期支票stale cheque g%nl!dgS  
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普通支票open cheque U75Jp%bL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zFz10pH  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8NBT|N~N  
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支票换现金||兑现to cash a cheque -I.d}[  
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清理票款to clear a cheque F$BbYf2i  
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保证兑现to certify a cheque '2^7-3_1  
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填写支票数额to fill up a cheque 5GA
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支票上划线to cross a cheque oND@:>QBF
 
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开发支票to make out a cheque 0}!\$"|D  
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签发支票，开立支票to draw a cheque||to issue a cheque ry9
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透支支票to overdraw a cheque !;?+>R)h  
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背书支票to endorse a cheque F~h7{@\  
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请付票款||清付票款to pay a cheque||to honour a cheque % qV 6  
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支票退票to dishonour a cheque 6I@h9uIsze  
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拒付支票to refuse a cheque g$b<1:8  
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拒付支票to stop payment of a cheque H1} RWaJ  
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提示要求付款to present for payment PYGRsrcFd#  
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见票即付持票人payable to bearer 2 B  

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支付指定人payable to order 'IwNTM  
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已过期||无效out of date||stale LU={")TdQ  
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请给出票人R/D||refer to drawer .=s&EEF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5fd]v<  
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文字与数字不一致words and figures differ kZmpu?P  
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支票 xD~5UER  
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时间已过account closed V<T9&8l+:  
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更改处应加盖印章alterations require initials huh6t !  
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时间已过effects not cleared pL/DZ|S3  
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停止付款payment stopped of%Ktm5Qi  
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支票毁损cheque mutilated pZqq]mHK  
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汇款||寄钱to remit||to send money Z`ID+  
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寄票供取款||支票支付to send a cheque for payment v3~?;f,l  
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寄款人a remitter -*Xa3/kQ  
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收款人a remittee 7)`nD<j5  
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国外汇票foreign Bill @E7DyU|  
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国内汇票inland Bill xpV|\2C  
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跟单汇票documentary bill iVhJ t#_b  
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空头汇票accommodation bill ]b2pG'  
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原始汇票original bill x nsLf?>]  
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改写||换新票据renewed bill eenH0Ovv  
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即期汇票sight bill||bill on demand UOv+T8f=  
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…days after date||…days after date…日后付款 RIWxs Zt  
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…months after date||…months after date…月后付款 2Q/x@aT,h  
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见票后…日付款…days after sight||…days sight `x+ B+)0X  
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见票后…月付款…months after sight||…months sight $p1(He0 2  
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同组票据set of bills CKYc\<zR0l  
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单张汇票sola of exchange||sole of exchange ~qiJR`Jj  
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远期汇票usance bill||bill at usance 0.`/X6 6;V  
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长期汇票long bill ,;EIh}  
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短期汇票short bill #3i3G(mQ  
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逾期汇票overdue bill 
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宽限日期days of grace f}o\*|k_|  
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电汇telegraphic transfer （T.T） y_* !6Xr  
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邮汇postal order||postal note （Am.）||post office order||money order a!zz6/
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本票promissory note （P/N） ux=w!y;}  
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押汇负责书||押汇保证书letter of hypothecation QVv#fy1"6  
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副保||抵押品||付属担保物collateral security W =D4r  
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担保书trust receipt||letter of indemnity S8kCp;  
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承兑||认付acceptance ST|x23|O]  
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单张承兑general acceptance ?k+xSV  
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有条件承兑qualified acceptance S.mG?zbw  
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附条件认付conditional acceptance ;dkYf24  
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部分认付partial acceptance   GF"hx`zyJ