[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。   <C(o0u&/  
会计报表statement of account EI 35&7(  
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往来帐目account current hF0,{v  
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现在往来帐||存款额current accout u>:(MARsR  
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销货帐account sales @lE'D":?  
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共同计算帐项joint account 0(eaVi-%D  
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未决帐项outstanding account l^Rb%?4Z  
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贷方帐项credit account||creditor account JaRsm'SIk~  
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借方帐项debit account||debtor account rtj`FH??11  
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应付帐||应付未付帐account payable Y/FPkH4  
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应收帐||应收未收帐account receivable V9<`?[Usv  
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新交易||新帐new account $0 olqt:  
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未决帐||老帐old account @vt.Db  
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现金帐cash account 4KM-$h,4O  
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流水帐running account __g k:a>oQ  
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暂记帐||未定帐suspense account i41~-?Bc  
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过期帐||延滞帐overdue account||pastdue account V\;Xa0  
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杂项帐户sundry account $a M5jH<  
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详细帐单||明细表detail account ??,[- Oi  
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呆帐bad account
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会计项目title of account ("9bV8:@B  
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会计薄||帐薄account-book n)e 2?  
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营业报告书||损益计算表account of budiness||business report 7n7Xyb  
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借贷细帐||交验帐account rendered $DY#04Je\=  
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明细帐account stated V}jGxt0  
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与…银行开立一户头to open an account with }[AaI #  
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与…银行建立交易to keep account with u8Ys2KLpL  
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继续记帐to keep account J(7#yg%5  
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与…有交易to have an account with |[SHpcq>  
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作成会计帐||有往来帐项to make out an account with BEDkyz;:  
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清算||清理债务to make up an account `YNzcn0x  
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清洁帐目||与…停止交易to close ones account with [LYO'-g^F#  
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结帐to close an account ? i{?Q,  
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清理未付款to ask an account||to demand an account \5ls <=S.  
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结清差额to balance the account with .9J^\%JD  

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清算to settle an account||to liquidate an account||to square an account wHLQfrl0  
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审查帐目||监查帐目to audit an account |Z:yd}d  
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检查帐目to examine an account <LbLMV  
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转入A的帐户to charge the amount to As account T`#nn|  
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以计帐方式付款to pay on account ?_eLrz4>L^  
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代理某人||为某人on ones account||on account of one od `;XVG  
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为自己计算||独立帐目on ones own account |4+'Y gO  
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由某人收益并负风险on ones account and risk||for ones account and risk Snkb^Kt  
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由某人负担for ones account||for account of one 6u_i>z  

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按某人指示||列入某人帐户by order and for account of one 8F[];LF>  
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列入5月份帐目for May account `l45T~`]$  
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编入某中帐项下to pass to the account of||to place to the account of "M/c0`>C!i  
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寄出清算书to send in an account||to send in render an account S( .J  
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支票薄cheque book t?9J'.p  
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支票陈票人cheque drawer G@P;#l`(D  
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持票人cheque holder I'xc$f_+  
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不记名支票cheque to bearer||bearer cheque bIm4s  
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记名支票||认人支票cheque to order ObM/~{rKx  
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到期支票antedated cheque NrS+N;i  
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未到期支票postdated cheque {ccc[G?>.Q  
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保付支票certified cheque 9]N{8  
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未获兑现支票，退票returned cheque ,7:GLkj  
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横线支票crossed cheque iJdJP)!tz6  
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普通横线general crossing ]2L11"erP  
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特别横线special crossing pS-o*!\C.  
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空白支票blank cheque ?#c "wA&  
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失效支票，过期支票stale cheque X*#\JF4$i  
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普通支票open cheque cq]0|\Vz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount f N{wP,jI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;s
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支票换现金||兑现to cash a cheque _\+0e:Ae  
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清理票款to clear a cheque !<h9XccN  
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保证兑现to certify a cheque P5dD&  
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填写支票数额to fill up a cheque MP@}G$O  
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支票上划线to cross a cheque _;BNWH  
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开发支票to make out a cheque 1A(f_ 0,.Q  
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签发支票，开立支票to draw a cheque||to issue a cheque B}y#AVSA  
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透支支票to overdraw a cheque yWN'va1+$  
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背书支票to endorse a cheque  hOqNZ66{  
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请付票款||清付票款to pay a cheque||to honour a cheque } ?+0s=Z  
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支票退票to dishonour a cheque E9.1~ )  
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拒付支票to refuse a cheque k 9y/.Mu  
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拒付支票to stop payment of a cheque  Cb|R  
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提示要求付款to present for payment MqWM!v-M  
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见票即付持票人payable to bearer ?a?] LIE8  

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支付指定人payable to order 7pH[_]1"  
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已过期||无效out of date||stale _=qk.|p/  
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请给出票人R/D||refer to drawer 'Te'wh=Y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x}7Xd P.2$  
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文字与数字不一致words and figures differ y$|O E%S  
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支票 {RH)&k&%  
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时间已过account closed M[Jy?b)  
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更改处应加盖印章alterations require initials aFy'6c}  
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时间已过effects not cleared p:4oA
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停止付款payment stopped \z=!It]f.  
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支票毁损cheque mutilated v
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汇款||寄钱to remit||to send money ?w"zW6U  
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寄票供取款||支票支付to send a cheque for payment bjs{_?  
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寄款人a remitter e:WKb9nT  
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收款人a remittee ~ fF;GtP  
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国外汇票foreign Bill 0\yA6`}!  
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国内汇票inland Bill zM|Y X<  
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跟单汇票documentary bill GUqBnRA8j  
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空头汇票accommodation bill _air'XQ&!  
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原始汇票original bill jB%aHUF;  
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改写||换新票据renewed bill _T.k/a  
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即期汇票sight bill||bill on demand QlK]2r9  
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…days after date||…days after date…日后付款 x
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…months after date||…months after date…月后付款 :[.**,0R  
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见票后…日付款…days after sight||…days sight  &'<e9  
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见票后…月付款…months after sight||…months sight %{;1i  
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同组票据set of bills M#;"7Qg  
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单张汇票sola of exchange||sole of exchange ~X!Z+Vg  
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远期汇票usance bill||bill at usance Bw25+l Px  
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长期汇票long bill  U;#9^<^  
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短期汇票short bill m6M ko2  
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逾期汇票overdue bill FS^~e-A  
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宽限日期days of grace E.eUd4XG  
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电汇telegraphic transfer （T.T） xtO#reL"q?  
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邮汇postal order||postal note （Am.）||post office order||money order YpI|=mv  
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本票promissory note （P/N） U*4r<y9R  
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押汇负责书||押汇保证书letter of hypothecation |p.|zH  
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副保||抵押品||付属担保物collateral security ny
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担保书trust receipt||letter of indemnity i&YWutG  
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承兑||认付acceptance G>Hg0u0!,  
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单张承兑general acceptance !_P&SmK3  
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有条件承兑qualified acceptance ?4^ 0xGyE  
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附条件认付conditional acceptance ocu,qL)W  
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部分认付partial acceptance   2VzYP~Jg