[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。   fGw^:
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会计报表statement of account {88gW\GL  
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往来帐目account current AjJURn0`,!  
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现在往来帐||存款额current accout {GKy'/[  
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销货帐account sales 0dA7pY9  
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共同计算帐项joint account V$"ujRp  

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未决帐项outstanding account {fha`i  
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贷方帐项credit account||creditor account ;<$H)`*  
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借方帐项debit account||debtor account i^_#%L  
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应付帐||应付未付帐account payable ?gO8kPg/D  
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应收帐||应收未收帐account receivable
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新交易||新帐new account p}|.ZkyN  
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未决帐||老帐old account ZxG}ViS4I  
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现金帐cash account 6ns! ~g@  
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流水帐running account &X|<@'933  
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暂记帐||未定帐suspense account KJ?y@Q  
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过期帐||延滞帐overdue account||pastdue account l akp  
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杂项帐户sundry account Xt{*N-v\  
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详细帐单||明细表detail account tM,%^){p$  
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呆帐bad account K7e4_ZGI  
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会计项目title of account @ct+7v~  
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会计薄||帐薄account-book Olfn  
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营业报告书||损益计算表account of budiness||business report joXfmHB}  
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借贷细帐||交验帐account rendered GIftrYr  
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明细帐account stated pi5GxDA]  
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与…银行开立一户头to open an account with 1ndJ+H0H  
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与…银行建立交易to keep account with D H ^T x  
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继续记帐to keep account wU`!B<,j  
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与…有交易to have an account with 8I+d)(:  
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作成会计帐||有往来帐项to make out an account with b!$}ma;B  
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清算||清理债务to make up an account fT Y/4(  

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清洁帐目||与…停止交易to close ones account with !:fv>FEI9  
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结帐to close an account y/_wx(2  
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清理未付款to ask an account||to demand an account PI|`vC|yy&  
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结清差额to balance the account with +=cam/A  
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清算to settle an account||to liquidate an account||to square an account 
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审查帐目||监查帐目to audit an account O|v (58A  
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检查帐目to examine an account 5n:71$6[  
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转入A的帐户to charge the amount to As account 6 ,N6jaW  
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以计帐方式付款to pay on account pZ+j[!  
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代理某人||为某人on ones account||on account of one d><fu]'  
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为自己计算||独立帐目on ones own account 6S*zzJ.0K  
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由某人收益并负风险on ones account and risk||for ones account and risk =g0*MZ;
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由某人负担for ones account||for account of one ag]*DsBt  
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按某人指示||列入某人帐户by order and for account of one !d4HN.a7+u  
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列入5月份帐目for May account O
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编入某中帐项下to pass to the account of||to place to the account of U+!UL5k  
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寄出清算书to send in an account||to send in render an account n8FT<pUq  
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支票薄cheque book -,@bA @&  
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支票陈票人cheque drawer  qnTi_c  
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持票人cheque holder Z]e4pR6!  
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不记名支票cheque to bearer||bearer cheque DrV0V .t,  
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记名支票||认人支票cheque to order cCYl$MskZ  
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到期支票antedated cheque &V FjHW  
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未到期支票postdated cheque afV P-m4L  
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保付支票certified cheque U!.~XT=  
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未获兑现支票，退票returned cheque Y)5)s0}  
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横线支票crossed cheque dqL-'  
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普通横线general crossing L F8Pb;I  
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特别横线special crossing $:PF9pY(  
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空白支票blank cheque mQmBf|Rl  
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失效支票，过期支票stale cheque -qs(2^  
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普通支票open cheque NW
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7W6e
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bnAT,v{  
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支票换现金||兑现to cash a cheque aW52.X z%8  
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清理票款to clear a cheque -d$8WSI8  
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保证兑现to certify a cheque ^4y(pcD  
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填写支票数额to fill up a cheque Sb@{f<3E  
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支票上划线to cross a cheque t(Q&H!~e   
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开发支票to make out a cheque o<C]+Nt,@  
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签发支票，开立支票to draw a cheque||to issue a cheque m &0(%  
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透支支票to overdraw a cheque Q1O_CC}  
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背书支票to endorse a cheque Z@>= &  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque 8%vh6$s6/  
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拒付支票to refuse a cheque Vid{6?7kh  
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拒付支票to stop payment of a cheque U- *8%>Qp
 

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提示要求付款to present for payment yKe*<\  
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见票即付持票人payable to bearer =,>TpE  
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支付指定人payable to order OUIUgej  
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已过期||无效out of date||stale <.AC=4@V  
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请给出票人R/D||refer to drawer gvTOCF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8}pcanPg  
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文字与数字不一致words and figures differ @F3-Ugm  
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支票 HgS mAziv  
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时间已过account closed ot>EnHfV  
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更改处应加盖印章alterations require initials XoxR5arj  
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时间已过effects not cleared ssr)f8R#,#  
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停止付款payment stopped l5y#i7q  
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支票毁损cheque mutilated ?k:])^G5  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment +}-W.H%`0  
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寄款人a remitter F;Xq:e8  
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收款人a remittee iUG /   
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国外汇票foreign Bill Ae_ E;
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国内汇票inland Bill vK.4JOlRF  
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跟单汇票documentary bill ^)IL<S&h  
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空头汇票accommodation bill JdYF&~  
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原始汇票original bill 4%v+ark8  
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改写||换新票据renewed bill oplA'Jgnv  
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即期汇票sight bill||bill on demand v|RaB  
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…days after date||…days after date…日后付款 'MQG R@*  
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…months after date||…months after date…月后付款 |M/ \'pOe  
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见票后…日付款…days after sight||…days sight pbvEIa-Y4  
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见票后…月付款…months after sight||…months sight 8oH54bFp  
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同组票据set of bills (dipKs?K  
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单张汇票sola of exchange||sole of exchange >~>[}d;glw  
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远期汇票usance bill||bill at usance Xl+a@Ggtq  
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长期汇票long bill &8i{'k,l  
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短期汇票short bill ']Xx#U N  
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逾期汇票overdue bill #=#$b_6*  
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宽限日期days of grace Z_~DTO2Qg  
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电汇telegraphic transfer （T.T） 1O7ss_E  
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邮汇postal order||postal note （Am.）||post office order||money order ;l?(VqX_E  
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本票promissory note （P/N） =e/4Gs0*  
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押汇负责书||押汇保证书letter of hypothecation V=MZOj6  
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副保||抵押品||付属担保物collateral security Z[bC@y[Wb  
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担保书trust receipt||letter of indemnity K+OU~SED%F  
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承兑||认付acceptance bQjHQ"
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单张承兑general acceptance 4344PBj  
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有条件承兑qualified acceptance Oh4WYDyT  
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附条件认付conditional acceptance Ec 7M'~1  
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部分认付partial acceptance   9<mj@bI$