[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。   z|?R=;,u`  
会计报表statement of account x[^A 9  
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往来帐目account current KE&}*Nf[  
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现在往来帐||存款额current accout Y)*lw  
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销货帐account sales 2,;t%GB  
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共同计算帐项joint account c-=0l)&'D=  
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未决帐项outstanding account g[jZ A[[  
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贷方帐项credit account||creditor account p,8Z{mLn  
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借方帐项debit account||debtor account [E~TYk;  
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应付帐||应付未付帐account payable n_Y]iAoc`  
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应收帐||应收未收帐account receivable OJ 5 !+#>  
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新交易||新帐new account !?*!"S-Sl  
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未决帐||老帐old account Ig KAD#2a  
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现金帐cash account NF!1)  
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流水帐running account Y`?X Fy:  
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暂记帐||未定帐suspense account mm-UQ\h  
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过期帐||延滞帐overdue account||pastdue account Z<<gz[$+p  
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杂项帐户sundry account Ef!p:HBJ  
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详细帐单||明细表detail account  ca*[n~np  
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呆帐bad account "ak9LZQ9z  
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会计项目title of account X/K)kIi  
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会计薄||帐薄account-book ZWRRh^  
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营业报告书||损益计算表account of budiness||business report cgxFEv  
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借贷细帐||交验帐account rendered  L|lmStwe  
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明细帐account stated s7nX\:Bw:  
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与…银行开立一户头to open an account with -N8cjr4l  
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与…银行建立交易to keep account with 0SYf<$  
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继续记帐to keep account yvooM'R  
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与…有交易to have an account with IFrb}yH  
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作成会计帐||有往来帐项to make out an account with )0U3w#,JQ  
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清算||清理债务to make up an account /}nrF4S  
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清洁帐目||与…停止交易to close ones account with Q\27\2  
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结帐to close an account 3_L1Wm  
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清理未付款to ask an account||to demand an account T,WKoB  
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结清差额to balance the account with % QPWw~}:  
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清算to settle an account||to liquidate an account||to square an account *|LbbRu  
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审查帐目||监查帐目to audit an account v}F4R $  
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检查帐目to examine an account
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转入A的帐户to charge the amount to As account ~@T+mHny  
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以计帐方式付款to pay on account VLcyPM@"Q!  
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代理某人||为某人on ones account||on account of one l60ikc4$I  
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为自己计算||独立帐目on ones own account O.*jR`
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由某人收益并负风险on ones account and risk||for ones account and risk JAc@S20v\  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one 0/ut:RV0  
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列入5月份帐目for May account 7egq4gN]2Y  
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编入某中帐项下to pass to the account of||to place to the account of f,|QAj=a  
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寄出清算书to send in an account||to send in render an account 5)w4)K-%  
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支票薄cheque book vruD U#  
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支票陈票人cheque drawer bV_j`:MD  
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持票人cheque holder >E,Q  
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不记名支票cheque to bearer||bearer cheque =LOk
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记名支票||认人支票cheque to order (Ux[[  

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到期支票antedated cheque 8fh4%#,C%  
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未到期支票postdated cheque `kFiH*5%z  
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保付支票certified cheque >OK#n)U`  
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未获兑现支票，退票returned cheque J'e]x[Y  
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横线支票crossed cheque ;}K62LSR  
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普通横线general crossing >I^9:Q  
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特别横线special crossing doR4nRl9  
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空白支票blank cheque F?BS717qS%  
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失效支票，过期支票stale cheque ,EI:gLH  
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普通支票open cheque Hhl-E:"H`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Qnt5HSSt  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0` 5e  
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支票换现金||兑现to cash a cheque prrT:Y  
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清理票款to clear a cheque WU)Ss`s \  
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保证兑现to certify a cheque L;/n!k.A  
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填写支票数额to fill up a cheque (MLhaux-  
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支票上划线to cross a cheque G;1?<3
 
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开发支票to make out a cheque r:g9Z_  
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签发支票，开立支票to draw a cheque||to issue a cheque L:R<e#kgS  
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透支支票to overdraw a cheque 6QZp@  
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背书支票to endorse a cheque DuF"*R~et  
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请付票款||清付票款to pay a cheque||to honour a cheque 55DE\<r  


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支票退票to dishonour a cheque N4!<Xj  
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拒付支票to refuse a cheque n/Dp"4H%q  
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拒付支票to stop payment of a cheque UKBJ_r  
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提示要求付款to present for payment n1v5Q2xw  
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见票即付持票人payable to bearer *_-'/ i  
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支付指定人payable to order vqdX^m^PY  
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已过期||无效out of date||stale [.,>wo~  
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请给出票人R/D||refer to drawer <i. apBH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ M[]A2'fS  
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支票 (R}ii}
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时间已过account closed fxQN+6;  
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时间已过effects not cleared qOhO qV  
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停止付款payment stopped mh/n.*E7  
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支票毁损cheque mutilated E+95WF|4k"  
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汇款||寄钱to remit||to send money &dB-r&4;+  
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寄票供取款||支票支付to send a cheque for payment }ut]\ ]b  
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寄款人a remitter gk0.zz([  
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收款人a remittee c
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国外汇票foreign Bill b&)5:&MI  
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国内汇票inland Bill
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跟单汇票documentary bill )EM7,xMz  
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空头汇票accommodation bill +>^7vq-\'  
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原始汇票original bill >B -q@D  
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改写||换新票据renewed bill "bQ[CD  
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即期汇票sight bill||bill on demand :t$aN|>y  
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…days after date||…days after date…日后付款 O>y'Nqz  
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…months after date||…months after date…月后付款  NW9n  
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见票后…日付款…days after sight||…days sight Yj(4&&Q  
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见票后…月付款…months after sight||…months sight U]~^ZR  
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同组票据set of bills 5r{;CKKz
 
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单张汇票sola of exchange||sole of exchange 4\5uY  
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远期汇票usance bill||bill at usance [`=LTBt  
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长期汇票long bill JWP*>\P  
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短期汇票short bill E .6HpIx  
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逾期汇票overdue bill u~zs* qp  
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宽限日期days of grace VxO%rq3  
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电汇telegraphic transfer （T.T） !hxIlVd
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邮汇postal order||postal note （Am.）||post office order||money order 0Sl]!PZR1  
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本票promissory note （P/N） }S_oH9A  
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押汇负责书||押汇保证书letter of hypothecation .]4W!])9  
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副保||抵押品||付属担保物collateral security <g8K})P  
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担保书trust receipt||letter of indemnity )n7l'}o?+  
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承兑||认付acceptance g{s'GyV8t  
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单张承兑general acceptance 8am`6;O:!  
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有条件承兑qualified acceptance Y L^=t^!4  
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附条件认付conditional acceptance ?gGt2O1J  
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部分认付partial acceptance   oj.A,Fh