[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 w`5xrqt@  
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往来帐目account current F|!){=   
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现在往来帐||存款额current accout |)*fRL,  
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销货帐account sales =y!$/(H  
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共同计算帐项joint account `V04\05  
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未决帐项outstanding account J7g8D{4  
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贷方帐项credit account||creditor account NN?`"Fww  
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借方帐项debit account||debtor account e\:+uVzz  
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应付帐||应付未付帐account payable y s
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应收帐||应收未收帐account receivable SR|`!  
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新交易||新帐new account yvO{:B8%  
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未决帐||老帐old account v: OR   
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现金帐cash account /Y2}a<3&0  
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流水帐running account ud'-;W  
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暂记帐||未定帐suspense account `3WFjU5a  
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过期帐||延滞帐overdue account||pastdue account oF1,QQ^dg  
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杂项帐户sundry account ?!d&E?9\  
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详细帐单||明细表detail account b)qo
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呆帐bad account 'mFqEn  
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会计项目title of account QLvHQtzwX  
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会计薄||帐薄account-book )f[ B6Y  
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营业报告书||损益计算表account of budiness||business report 8"2=U6*C  
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借贷细帐||交验帐account rendered %,}A@H,  
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明细帐account stated r%yvOF\>  
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与…银行开立一户头to open an account with 1{ ~#H<K  
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与…银行建立交易to keep account with K/j3a[.  
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继续记帐to keep account Ui_8)z _  
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与…有交易to have an account with 4sF"6+%5d  
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作成会计帐||有往来帐项to make out an account with oTU!R ,  
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清算||清理债务to make up an account sJ;g$TB  
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清洁帐目||与…停止交易to close ones account with Neq+16*u  
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结帐to close an account bH7X'%r  
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清理未付款to ask an account||to demand an account !;&p"E|b#  
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结清差额to balance the account with =x%dNf$e{W  
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清算to settle an account||to liquidate an account||to square an account jSD#X3qp  
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审查帐目||监查帐目to audit an account cv-PRH#  
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检查帐目to examine an account *W4m3Lq  
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转入A的帐户to charge the amount to As account q}`${3qQ3  
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以计帐方式付款to pay on account 7L`A{L  
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代理某人||为某人on ones account||on account of one 1t:Q_j0Ym  
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为自己计算||独立帐目on ones own account 9A/\h3HrJ  
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由某人收益并负风险on ones account and risk||for ones account and risk 6_J$UBT
 
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由某人负担for ones account||for account of one `n#H5Oyn  
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按某人指示||列入某人帐户by order and for account of one |8&,b`Gfo  
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列入5月份帐目for May account WzPTFw[  
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编入某中帐项下to pass to the account of||to place to the account of AJf4_+H e  
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寄出清算书to send in an account||to send in render an account d:ARf  
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支票薄cheque book DNOueU  
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支票陈票人cheque drawer "8c@sHk(w  
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持票人cheque holder s:OFVlC%\  
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不记名支票cheque to bearer||bearer cheque NiWa7/Hr  
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记名支票||认人支票cheque to order }E+!91't.^  
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到期支票antedated cheque g'pK  
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未到期支票postdated cheque wA
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保付支票certified cheque X'wE7=29M  
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未获兑现支票，退票returned cheque ln$
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横线支票crossed cheque guX 9}  
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普通横线general crossing l=]cy-H  
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特别横线special crossing +)kb(  
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空白支票blank cheque 09dK0H3(  
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失效支票，过期支票stale cheque 4 d;|sI@  
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普通支票open cheque HKF H/eV  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g1XZ5P} f  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ([ jF4/  
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支票换现金||兑现to cash a cheque ki[UV zd  
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清理票款to clear a cheque Sczc5FG  
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保证兑现to certify a cheque Ge,;8N88  
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填写支票数额to fill up a cheque ;w'D4p= P  
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支票上划线to cross a cheque N5*u]j  
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开发支票to make out a cheque ,$;yY)x7U  
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签发支票，开立支票to draw a cheque||to issue a cheque 7nHF@Y|*"  
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透支支票to overdraw a cheque 8aO~/i:(.  
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背书支票to endorse a cheque 7h6,c/<  
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请付票款||清付票款to pay a cheque||to honour a cheque {z(xFrY  
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支票退票to dishonour a cheque 6fd+Q /  
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拒付支票to refuse a cheque {Z3dF)>  
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拒付支票to stop payment of a cheque L,mQ   
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提示要求付款to present for payment I4i2+ *l}  
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见票即付持票人payable to bearer w=LP"bqlI  
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支付指定人payable to order ][W_[0v  
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已过期||无效out of date||stale LbaK={tR  
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请给出票人R/D||refer to drawer SVv;q?jZ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]Ar\c["  
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文字与数字不一致words and figures differ 1Ab>4UhD  
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支票 ,y+$cM(  
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时间已过account closed %^1cyk  
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更改处应加盖印章alterations require initials U Z|HJ8_  
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时间已过effects not cleared Qb)C[5a}  
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停止付款payment stopped zN{K5<7o  
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支票毁损cheque mutilated #]#sGmW/L  
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汇款||寄钱to remit||to send money d3W0-INL  
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寄票供取款||支票支付to send a cheque for payment _UT$,0u_i  
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寄款人a remitter - !>}_AH  
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收款人a remittee >[Ye  
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国外汇票foreign Bill mk3_  
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国内汇票inland Bill f]G>(V=i  
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跟单汇票documentary bill j:}DBk  
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空头汇票accommodation bill etoo #h"]1  
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原始汇票original bill gqR)IVk>%  
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改写||换新票据renewed bill 3Wwj p  
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即期汇票sight bill||bill on demand TZtjbD>B  
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…days after date||…days after date…日后付款 =l.+,|ZH!  
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…months after date||…months after date…月后付款 50 A^bbid  
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见票后…日付款…days after sight||…days sight DAwqo.m  
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见票后…月付款…months after sight||…months sight `)qVF,Z}  
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同组票据set of bills >|6iR%"f#  
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单张汇票sola of exchange||sole of exchange XyMG.r-,  
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远期汇票usance bill||bill at usance N$xtHtz8"  
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长期汇票long bill }n7th  
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短期汇票short bill ^FZ^6*
 
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逾期汇票overdue bill (_r
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宽限日期days of grace - }!H3]tr  
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电汇telegraphic transfer （T.T） b dJ+@r  
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邮汇postal order||postal note （Am.）||post office order||money order Omi^>c4G  
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本票promissory note （P/N） 24Z]%+b*E  
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押汇负责书||押汇保证书letter of hypothecation ecOy6@UDY  
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副保||抵押品||付属担保物collateral security M}0eu(_|  
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担保书trust receipt||letter of indemnity 0aR,H[r[?  
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承兑||认付acceptance w:o-klKXY  
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单张承兑general acceptance v&g0ta@
 
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有条件承兑qualified acceptance ">dq0gD  
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附条件认付conditional acceptance j2h[70fWC  
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部分认付partial acceptance   r) 1Z(tl