[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。   ;@-5lCvC(+  
会计报表statement of account 9DAwC:<r  
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往来帐目account current mS;Q8Crh  
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现在往来帐||存款额current accout p`.fYW:p  
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销货帐account sales l#f]KLv4N_  
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共同计算帐项joint account 7XC}C
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未决帐项outstanding account
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贷方帐项credit account||creditor account >oYwzK0&  
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借方帐项debit account||debtor account >h-6B=  
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应付帐||应付未付帐account payable >d[vHyA~!D  
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应收帐||应收未收帐account receivable u"$HWB~@z  
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新交易||新帐new account znpZ0O\!  
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未决帐||老帐old account (?wKBUi  
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现金帐cash account 6j![m+vo%  
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流水帐running account / UBA Q8TR  
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暂记帐||未定帐suspense account =v"{EmT[$  
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过期帐||延滞帐overdue account||pastdue account c=E.-  
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杂项帐户sundry account r{;4(3E2  
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详细帐单||明细表detail account v65r@)\`  
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呆帐bad account *xKR;?.  
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会计项目title of account co-D,o4x  
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会计薄||帐薄account-book V!!'S h  
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营业报告书||损益计算表account of budiness||business report $nN$"  
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借贷细帐||交验帐account rendered P0<uF`87  
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明细帐account stated >
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与…银行开立一户头to open an account with rkp0ej2-  
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与…银行建立交易to keep account with y3GIR f
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继续记帐to keep account v4zARE9#  
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与…有交易to have an account with V00zk`PH  
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作成会计帐||有往来帐项to make out an account with v4Gk
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清算||清理债务to make up an account VB%xV   
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清洁帐目||与…停止交易to close ones account with 3m'6cMQ  
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结帐to close an account Z9y:}:j"  
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清理未付款to ask an account||to demand an account |m%&Qb  
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结清差额to balance the account with K `sm  
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清算to settle an account||to liquidate an account||to square an account 6lGL.m'Ra  
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审查帐目||监查帐目to audit an account uo^>95lkv  
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检查帐目to examine an account ~tWBCq 6  
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转入A的帐户to charge the amount to As account KRQ/wuv  
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以计帐方式付款to pay on account d0,I]"  
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代理某人||为某人on ones account||on account of one 6
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为自己计算||独立帐目on ones own account `i}\k  
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由某人收益并负风险on ones account and risk||for ones account and risk +1Uw<~  
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由某人负担for ones account||for account of one z<ek?0?yS  
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按某人指示||列入某人帐户by order and for account of one Vo\d&}Q  
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列入5月份帐目for May account #X)s=Y&5!T  
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编入某中帐项下to pass to the account of||to place to the account of 1ayxE(vMcX  
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寄出清算书to send in an account||to send in render an account c/s'&gG33z  
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支票薄cheque book HdGy$m`  
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支票陈票人cheque drawer 5=dg4"b]  

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持票人cheque holder p%?R;W`u2  
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不记名支票cheque to bearer||bearer cheque ,+JAwII>O  
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记名支票||认人支票cheque to order "e(Nh%t  
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到期支票antedated cheque 55#H A?cR  
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未到期支票postdated cheque vX{]_  
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保付支票certified cheque UE(%R1Py  
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未获兑现支票，退票returned cheque Kj'uTEM  
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横线支票crossed cheque IQR?n}ce  
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普通横线general crossing :imp~~L;  
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特别横线special crossing (pAGS{{  
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空白支票blank cheque Jz3u r)|  
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失效支票，过期支票stale cheque 'H97D-86/  
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普通支票open cheque b^rPw@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount IRD?.K]*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9z,V]v=  
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支票换现金||兑现to cash a cheque EE-jU<>|  
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清理票款to clear a cheque jgbE@IA@!'  
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保证兑现to certify a cheque fn]f$n*`  
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填写支票数额to fill up a cheque n](Q)h'nlo  
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支票上划线to cross a cheque ]gx]7  
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开发支票to make out a cheque 5Z @OgR  
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签发支票，开立支票to draw a cheque||to issue a cheque wak_^8x  
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透支支票to overdraw a cheque 2guWWFS  
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背书支票to endorse a cheque jv_z%
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请付票款||清付票款to pay a cheque||to honour a cheque gE;r ;#Jt4  
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支票退票to dishonour a cheque 2SVBuV/R  
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拒付支票to refuse a cheque M^S
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拒付支票to stop payment of a cheque \2]M&n GT  
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提示要求付款to present for payment *5T^wZpj)  
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见票即付持票人payable to bearer 
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支付指定人payable to order xs?Ska,N  
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已过期||无效out of date||stale y
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请给出票人R/D||refer to drawer Q7#Yw"#G!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?2q4dx0  
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文字与数字不一致words and figures differ fmgXh)=  
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支票 X^o0t^  
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时间已过account closed 0Ba*"/U]t~  
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更改处应加盖印章alterations require initials qe[P'\]L  
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时间已过effects not cleared 3sD/4 ?  
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停止付款payment stopped C .`!?CW  
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支票毁损cheque mutilated 89Ch'D  
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汇款||寄钱to remit||to send money 6^vz+oN  
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寄票供取款||支票支付to send a cheque for payment p>h&SD?b  
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寄款人a remitter ab8F\%y-8  
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收款人a remittee UPcx xtC  

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国外汇票foreign Bill jM[]Uh  
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国内汇票inland Bill +`&-xq76  
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跟单汇票documentary bill }J+\o~  
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空头汇票accommodation bill ><w=  
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原始汇票original bill ;%
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改写||换新票据renewed bill 4h$W4NJK  
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即期汇票sight bill||bill on demand /2Qgg`^)  
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…days after date||…days after date…日后付款 859ID8F  
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…months after date||…months after date…月后付款 aP`V   
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见票后…日付款…days after sight||…days sight +ieRpVg  
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见票后…月付款…months after sight||…months sight g/BlTi
 
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同组票据set of bills u
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单张汇票sola of exchange||sole of exchange jCxg)D7W  
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远期汇票usance bill||bill at usance qIg^R@  
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长期汇票long bill K[M[0D  
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短期汇票short bill C ]
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逾期汇票overdue bill h?+bW'm  
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宽限日期days of grace >Qold7 M  
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电汇telegraphic transfer （T.T） RqE|h6/  
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邮汇postal order||postal note （Am.）||post office order||money order 7^*[XH  
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本票promissory note （P/N） j/PNi@  
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押汇负责书||押汇保证书letter of hypothecation `2.2; Vk  
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副保||抵押品||付属担保物collateral security U6 $)e.FO  
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担保书trust receipt||letter of indemnity < rqFBq8  
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承兑||认付acceptance '980.  
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单张承兑general acceptance >YuiCf?c7  
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有条件承兑qualified acceptance 5^7q 2".  
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附条件认付conditional acceptance 8dYPn+`  
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部分认付partial acceptance   ">D7wX,.>