[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]UM;+  
会计报表statement of account e7plL^^`  
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往来帐目account current FU;a {irB  
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现在往来帐||存款额current accout ^oNcZK>  
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销货帐account sales j]aIJbi  
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共同计算帐项joint account A=70
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未决帐项outstanding account "~Zdv}^xS  
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贷方帐项credit account||creditor account @q { .  
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借方帐项debit account||debtor account 6X$nZM|g,  
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应付帐||应付未付帐account payable j
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应收帐||应收未收帐account receivable 735l&(3A\  
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新交易||新帐new account CZ%KC$l.5  
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未决帐||老帐old account *z_`$Y
  
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现金帐cash account

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流水帐running account 7nM<P4\  
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暂记帐||未定帐suspense account {}=5uU2Tu  
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过期帐||延滞帐overdue account||pastdue account cBHUa}:  
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杂项帐户sundry account S'>KGdF  
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详细帐单||明细表detail account b>d]= u  
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呆帐bad account J|cw9u  
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会计项目title of account 49Y:}<Yd   
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会计薄||帐薄account-book LOgB_$9_3  
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营业报告书||损益计算表account of budiness||business report tao9icl*`  
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借贷细帐||交验帐account rendered qzk]9`i1:  
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明细帐account stated 9AD0|,g  
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与…银行开立一户头to open an account with `"$9L[>  
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与…银行建立交易to keep account with bnE&-N*  
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继续记帐to keep account 0BOL0<Wq  
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与…有交易to have an account with 4XeO^#  
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作成会计帐||有往来帐项to make out an account with r&XxF>  
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清算||清理债务to make up an account Q2!RFtXV  
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清洁帐目||与…停止交易to close ones account with \9}-5  
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结帐to close an account W'Qy4bl7C  
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清理未付款to ask an account||to demand an account _Aw-{HE'  
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结清差额to balance the account with o6r ^  
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清算to settle an account||to liquidate an account||to square an account a#3,qp!  
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审查帐目||监查帐目to audit an account 6x8lnXtA  
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检查帐目to examine an account m9aP]I3g]\  
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转入A的帐户to charge the amount to As account ]tEH`Kl  
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以计帐方式付款to pay on account (m =F  
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代理某人||为某人on ones account||on account of one ~ G~:R  
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为自己计算||独立帐目on ones own account iIg99c7/&9  
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由某人收益并负风险on ones account and risk||for ones account and risk ,j\UZ  
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由某人负担for ones account||for account of one ==~ lc;  
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按某人指示||列入某人帐户by order and for account of one h)yAge  
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列入5月份帐目for May account #^<Rx{  
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编入某中帐项下to pass to the account of||to place to the account of n6 AP6PK7  
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寄出清算书to send in an account||to send in render an account OW8"7*irT  
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支票薄cheque book *'ex>4^  
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支票陈票人cheque drawer q|wwfPez7  
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持票人cheque holder F /% 5 r{  
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不记名支票cheque to bearer||bearer cheque F;_L/8Ov1  
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记名支票||认人支票cheque to order K~Hp%.  
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到期支票antedated cheque 9hIcnPu  
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未到期支票postdated cheque cA{zyq26  
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保付支票certified cheque @I^LmB 9*  
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未获兑现支票，退票returned cheque -hIDL'5u-I  
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横线支票crossed cheque F7zBm53  
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普通横线general crossing C!8XFf8
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特别横线special crossing n-7|{1U  
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空白支票blank cheque UlN+  
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失效支票，过期支票stale cheque 76rNs|z~  
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普通支票open cheque $(ugnnJ*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount HV^*_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #lM :BO  
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支票换现金||兑现to cash a cheque p}j$p'D.RI  
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清理票款to clear a cheque OE(Z)|LF  
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保证兑现to certify a cheque NX^%a1D!  
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填写支票数额to fill up a cheque {BBL`tg60  
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支票上划线to cross a cheque M4rOnIJ  
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开发支票to make out a cheque R<+K&_  
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签发支票，开立支票to draw a cheque||to issue a cheque \lVxlc0{?  
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透支支票to overdraw a cheque t0*JinKI  
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背书支票to endorse a cheque ,4hQ#x  
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请付票款||清付票款to pay a cheque||to honour a cheque Zs _Jn  
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支票退票to dishonour a cheque  hfpSxL  
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拒付支票to refuse a cheque **L. !/  
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拒付支票to stop payment of a cheque I4kN4*d!N,  
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提示要求付款to present for payment KS($S(Fi  
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见票即付持票人payable to bearer EGYYSoBLU  
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支付指定人payable to order irSdqa/  
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已过期||无效out of date||stale kH Y  
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请给出票人R/D||refer to drawer DN )Eh
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x/Pi#Xm  
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文字与数字不一致words and figures differ 2fp\s5%J}  
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支票 2x-67_BHY=  
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时间已过account closed ]J\tosTi  
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更改处应加盖印章alterations require initials s ^Lg*t3I  
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时间已过effects not cleared :4]^PB@dl  
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停止付款payment stopped Bi?+e~R  
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支票毁损cheque mutilated ,TY&N-  
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汇款||寄钱to remit||to send money z>$AZ>t%J$  
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寄票供取款||支票支付to send a cheque for payment Qzbelt@Wx  
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寄款人a remitter 4$D:<8B  
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收款人a remittee ,&$w*D%  
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国外汇票foreign Bill VHhW_ya1g{  
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国内汇票inland Bill {J-kcD!bz`  
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跟单汇票documentary bill 0mj^Tms  
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空头汇票accommodation bill u'"VbW3u n  
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原始汇票original bill NbyVBl0=  
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改写||换新票据renewed bill iYE:o{  
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即期汇票sight bill||bill on demand fv?vO2
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…days after date||…days after date…日后付款 5x";}Vp>P  

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…months after date||…months after date…月后付款 Zi$v-b*<  
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见票后…日付款…days after sight||…days sight tY=s
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见票后…月付款…months after sight||…months sight hiKgV|ZD  
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同组票据set of bills nZ>8r  
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单张汇票sola of exchange||sole of exchange LIM cZh;  
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远期汇票usance bill||bill at usance 4RgEN!d?H  
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长期汇票long bill V[&4Km9C  
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短期汇票short bill
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逾期汇票overdue bill +S!gS|8P  
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宽限日期days of grace g]B! 29M  
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电汇telegraphic transfer （T.T） >>}4b2U  
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邮汇postal order||postal note （Am.）||post office order||money order #:E}Eby/6I  
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本票promissory note （P/N） <pAN{:  
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押汇负责书||押汇保证书letter of hypothecation S
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副保||抵押品||付属担保物collateral security 
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担保书trust receipt||letter of indemnity C'4gve 7!  
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承兑||认付acceptance ~zEBJgeyh  
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单张承兑general acceptance I)@b#V=  
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有条件承兑qualified acceptance .2y2Qm  
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附条件认付conditional acceptance &
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部分认付partial acceptance   51:NL[[6