[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。   <p"[jC2zF;  
会计报表statement of account .kpL?_  
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往来帐目account current f49pIcAq  
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现在往来帐||存款额current accout 61|uvTX  
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销货帐account sales xWk:7,/  
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共同计算帐项joint account 6*`KC)a  
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未决帐项outstanding account JCoDe.  
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贷方帐项credit account||creditor account #+)AIf  
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借方帐项debit account||debtor account S/YT V  
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应付帐||应付未付帐account payable W;~ f865  
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应收帐||应收未收帐account receivable RbPD3&.  
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新交易||新帐new account V<X[>C'  
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未决帐||老帐old account 0=N,y  
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现金帐cash account kKbq?}W[  
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流水帐running account "Zk# bQ2j  
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暂记帐||未定帐suspense account ?= G+L0t  
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过期帐||延滞帐overdue account||pastdue account #&v86  
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杂项帐户sundry account Q{+*F8%8V<  
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详细帐单||明细表detail account Lzr&Q(mL  
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呆帐bad account ?<F=*eS  
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会计项目title of account s<z`<^hRe  
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会计薄||帐薄account-book WdWMZh  
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营业报告书||损益计算表account of budiness||business report HZASIsl  
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借贷细帐||交验帐account rendered lpq)vKM}^  
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明细帐account stated N>TmaUk  
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与…银行开立一户头to open an account with -/V,<@@T  
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与…银行建立交易to keep account with TdU'L:<4l  
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继续记帐to keep account 4,,
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与…有交易to have an account with ~hZr1hT6L  
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作成会计帐||有往来帐项to make out an account with [+F6C  
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清算||清理债务to make up an account <(!~s><.  

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清洁帐目||与…停止交易to close ones account with bhl9:`s  
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结帐to close an account aD&4C-,1  
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清理未付款to ask an account||to demand an account j5gL67B  
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结清差额to balance the account with /u&7!>,  
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清算to settle an account||to liquidate an account||to square an account uhm3}mWv  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account nh]HEG0CZJ  
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转入A的帐户to charge the amount to As account 8
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以计帐方式付款to pay on account >x1yFwX}-f  

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代理某人||为某人on ones account||on account of one 4iv&!hAc;  
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为自己计算||独立帐目on ones own account Q0%s|8Jc  
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由某人收益并负风险on ones account and risk||for ones account and risk 1pz-jo,2'  
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由某人负担for ones account||for account of one 3$9V4v@2  
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按某人指示||列入某人帐户by order and for account of one 8<{i=V*x4  
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列入5月份帐目for May account )XDbg>  
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编入某中帐项下to pass to the account of||to place to the account of <rFh93  
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寄出清算书to send in an account||to send in render an account lV9  
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支票薄cheque book %Iiu#- 'B  
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支票陈票人cheque drawer TUARYJ6=  
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持票人cheque holder ]
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不记名支票cheque to bearer||bearer cheque 5z:#Bl
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记名支票||认人支票cheque to order wG73GD38  
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到期支票antedated cheque q0b*#j  
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未到期支票postdated cheque D^}2ilk!  
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保付支票certified cheque VB`% u=  
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未获兑现支票，退票returned cheque IG:2<G  
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横线支票crossed cheque <+<Nsza  
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普通横线general crossing 2%*\XPt)  
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特别横线special crossing SM1L^M3)  
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空白支票blank cheque /x4L,UJ= P  
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失效支票，过期支票stale cheque qz . l  
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普通支票open cheque u \<APn  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3_.%NgES|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M?o_J4  
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支票换现金||兑现to cash a cheque YK5(oKFN  
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清理票款to clear a cheque _%23L|
 
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保证兑现to certify a cheque vp9wRGd  
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填写支票数额to fill up a cheque MOay^{u  
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支票上划线to cross a cheque q~Al[`K  
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开发支票to make out a cheque 2@
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签发支票，开立支票to draw a cheque||to issue a cheque ]!N=Z }LD  
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透支支票to overdraw a cheque ]0[ot$Da6  
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背书支票to endorse a cheque n3qRt  
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请付票款||清付票款to pay a cheque||to honour a cheque pYu6[  
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支票退票to dishonour a cheque NV@$\<  
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拒付支票to refuse a cheque rk@qcQR  
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拒付支票to stop payment of a cheque <h}x7y?  
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提示要求付款to present for payment !c-MC|  
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见票即付持票人payable to bearer $b2~H+u(  
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支付指定人payable to order 2Vu?Y
 
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已过期||无效out of date||stale [p}~M-$V8Y  
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请给出票人R/D||refer to drawer Ggsts  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lN{>.q@V`r  
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文字与数字不一致words and figures differ B,%KvL&xMX  
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支票 _bg Zl  
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时间已过account closed 6Yt3Oq<U  
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更改处应加盖印章alterations require initials ;:ZD<'+N  
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时间已过effects not cleared HU4h.Lm  
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停止付款payment stopped )hoVB  
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支票毁损cheque mutilated 9Av{>W?  
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汇款||寄钱to remit||to send money O*,O]Q  
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寄票供取款||支票支付to send a cheque for payment rwh4/h^S  
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寄款人a remitter 6U%d3"T  
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收款人a remittee v~._]f$:  
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国外汇票foreign Bill s*i,Ph  
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国内汇票inland Bill wGIRRM !b  
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跟单汇票documentary bill Dsv2p~  
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空头汇票accommodation bill a8k`Wog  
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原始汇票original bill j-FMWEp  
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改写||换新票据renewed bill Ze[\y(K!  
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即期汇票sight bill||bill on demand ]f wW dtz1  
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…days after date||…days after date…日后付款 jr- 9KxE  
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…months after date||…months after date…月后付款 Y[>`#RhP  
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见票后…日付款…days after sight||…days sight s,Fts3+  
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见票后…月付款…months after sight||…months sight ,eqR I>,\  
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同组票据set of bills v`6vc)>8  
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单张汇票sola of exchange||sole of exchange }XCh>LvX  
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远期汇票usance bill||bill at usance nmuU*oL  
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长期汇票long bill 9p4SxMMO  
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短期汇票short bill :x?G[x=  
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逾期汇票overdue bill ;9Wimf]G,E  
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宽限日期days of grace izu_KBzy  
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电汇telegraphic transfer （T.T） z`]:\j'O3"  
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邮汇postal order||postal note （Am.）||post office order||money order )c m^;(#pV  
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本票promissory note （P/N） A[:(#iR5-E  
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押汇负责书||押汇保证书letter of hypothecation i3$pqNe  
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副保||抵押品||付属担保物collateral security $vnx)#r3  
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担保书trust receipt||letter of indemnity TR'_v[uK3  
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承兑||认付acceptance NezE]'}  
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单张承兑general acceptance IPt !gSp  
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有条件承兑qualified acceptance iaRCV6cl  
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附条件认付conditional acceptance S&c5Q*- >[  
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部分认付partial acceptance   H,LJ$ py