[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。   H[D<G9:  
会计报表statement of account 3 G_0DS  
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往来帐目account current ?Es(pwJB  
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现在往来帐||存款额current accout K26`wt  
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销货帐account sales &$g{i:)Z  
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共同计算帐项joint account #%7)a;'  
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未决帐项outstanding account ^xm%~  
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贷方帐项credit account||creditor account xM)6'= x6  
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借方帐项debit account||debtor account o2~P vef  
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应付帐||应付未付帐account payable 7zq@T]  
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应收帐||应收未收帐account receivable 5Mz:$5Tm  
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新交易||新帐new account /mXxj93UA  
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未决帐||老帐old account 7-gT:  
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现金帐cash account |'-%d^Z  
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流水帐running account 6H=gura&  
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暂记帐||未定帐suspense account _n1[(I  
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过期帐||延滞帐overdue account||pastdue account 1yVhO2`7]  
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杂项帐户sundry account u*/+cT  
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详细帐单||明细表detail account L0oVXmlr  
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呆帐bad account xv&h>GOg  
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会计项目title of account sQe GT)/|  
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会计薄||帐薄account-book ?w+ V:
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营业报告书||损益计算表account of budiness||business report X'-Yz7J?o  
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借贷细帐||交验帐account rendered nwh@F1|  
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明细帐account stated 9v[V"m`M  
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与…银行开立一户头to open an account with 4eY?#8  
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与…银行建立交易to keep account with }Uwji  
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继续记帐to keep account EG;E !0  
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与…有交易to have an account with C!a1.&HHZ7  
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作成会计帐||有往来帐项to make out an account with &8z<~q  

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清算||清理债务to make up an account `}$o<CJ  
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清洁帐目||与…停止交易to close ones account with hU8Y&R)=9  
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结帐to close an account . \"k49M`  
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清理未付款to ask an account||to demand an account WXl+w7jr  
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结清差额to balance the account with DS<1"4 b|  
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清算to settle an account||to liquidate an account||to square an account >sfg`4  
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审查帐目||监查帐目to audit an account H<Oo./8+  
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检查帐目to examine an account d]pb1EC
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转入A的帐户to charge the amount to As account lmvp,BzC  
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以计帐方式付款to pay on account wZ
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代理某人||为某人on ones account||on account of one =|S%Rzsk  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk tnRf!A;m  
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由某人负担for ones account||for account of one $YL9 vJV  
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按某人指示||列入某人帐户by order and for account of one OSgJj MQ  
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列入5月份帐目for May account VY0.]t  
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编入某中帐项下to pass to the account of||to place to the account of /`*{57/3  
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寄出清算书to send in an account||to send in render an account 2Je$SE8  

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支票薄cheque book > H!sD\b  
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支票陈票人cheque drawer _gvF s%J  
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持票人cheque holder :QE5 7.  
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不记名支票cheque to bearer||bearer cheque 9BCW2@Kp  
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记名支票||认人支票cheque to order {keZ_2  
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到期支票antedated cheque i]JTKL{\q  
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未到期支票postdated cheque =$>=EBH,cm  
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保付支票certified cheque h<9s& p  
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未获兑现支票，退票returned cheque b IDUa  
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横线支票crossed cheque E)"19l|}B  
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普通横线general crossing  ~?ab_CY  
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特别横线special crossing Y]z :^D  
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空白支票blank cheque =|3BkmO  
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失效支票，过期支票stale cheque GkGiQf4hh  
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普通支票open cheque 'Wlbh:=$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;pnF%co9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mm/\\my  
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支票换现金||兑现to cash a cheque W .a>K$  
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清理票款to clear a cheque m\:^9A4HCg  
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保证兑现to certify a cheque iZGbNN  
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填写支票数额to fill up a cheque 5Xq+lLW>  
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支票上划线to cross a cheque pPReo)  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque mnt&!
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透支支票to overdraw a cheque }8'_M/u\  
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背书支票to endorse a cheque l)r\SE1  
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请付票款||清付票款to pay a cheque||to honour a cheque uQ=u@qtp  
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支票退票to dishonour a cheque "&_+!TBg,  
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拒付支票to refuse a cheque GMU!GSY  
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拒付支票to stop payment of a cheque r] /Ej!|  
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提示要求付款to present for payment N
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见票即付持票人payable to bearer +9/K|SB{$  
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支付指定人payable to order ^"Bhp:o2  
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已过期||无效out of date||stale 8Hq4
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请给出票人R/D||refer to drawer C\{A|'l!x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +*OAClt+]  
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文字与数字不一致words and figures differ u.E>d9  
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支票 o^@#pU <  
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时间已过account closed ?* ~4~ZEE  
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更改处应加盖印章alterations require initials f (C:J[;Z  
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时间已过effects not cleared iK2f ]h  
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停止付款payment stopped 
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支票毁损cheque mutilated ?taC !{  
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汇款||寄钱to remit||to send money krGIE}5  
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寄票供取款||支票支付to send a cheque for payment t(<k4ji,  
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寄款人a remitter nUs=PD3)  
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收款人a remittee V(XU^}b#  
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国外汇票foreign Bill 5k=04=Iyh#  
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国内汇票inland Bill 'oGMr=gp<&  
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跟单汇票documentary bill gdAd7 T  
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空头汇票accommodation bill q-1vtbn  
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原始汇票original bill %U<lS.i  
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改写||换新票据renewed bill sj+
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即期汇票sight bill||bill on demand daB5E<?  
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…days after date||…days after date…日后付款 2#R0Bd  
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…months after date||…months after date…月后付款 < A`srmS?  
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见票后…日付款…days after sight||…days sight fTy{`}>  
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见票后…月付款…months after sight||…months sight 98|1K>C  
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同组票据set of bills wLq#,X>%B  
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单张汇票sola of exchange||sole of exchange `j6O  
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远期汇票usance bill||bill at usance 4f213h  
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长期汇票long bill tac_MtW?  
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短期汇票short bill W 6R/{H  
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逾期汇票overdue bill bL%-9BG  
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宽限日期days of grace tRR<4}4R  
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电汇telegraphic transfer （T.T） K!tM "`a  
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邮汇postal order||postal note （Am.）||post office order||money order AR)A <  
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本票promissory note （P/N） ;+~Phdy  
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押汇负责书||押汇保证书letter of hypothecation )Q~K\bJf  
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副保||抵押品||付属担保物collateral security 5eX+9niY  
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担保书trust receipt||letter of indemnity 4#D>]AX  
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承兑||认付acceptance jY$3   
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单张承兑general acceptance 3\?y
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有条件承兑qualified acceptance cD9axlJ  
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附条件认付conditional acceptance KqWt4{\8v`  
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部分认付partial acceptance   QR[i9'`<