[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。   RtI
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会计报表statement of account .s!:p pwl  
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往来帐目account current :EO}uP2  
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现在往来帐||存款额current accout S5d{dTPq  
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销货帐account sales fg1y@Dj/&  

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共同计算帐项joint account o} %fs *  
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未决帐项outstanding account 7'8O*EoB'  
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贷方帐项credit account||creditor account [a`i{(!  
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借方帐项debit account||debtor account  XMdc n,  
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应付帐||应付未付帐account payable &Ch)SD  
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应收帐||应收未收帐account receivable ~h@tezF  
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新交易||新帐new account S?{5DxilO  
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未决帐||老帐old account &8pXkD#A  
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现金帐cash account z(WpOD  
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流水帐running account QdTe !f|  
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暂记帐||未定帐suspense account (*ng$zZ$  
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过期帐||延滞帐overdue account||pastdue account ]cr;PRyv  
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杂项帐户sundry account u\xm8}A  
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详细帐单||明细表detail account ?~.&Y  
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呆帐bad account 2[po~}2-0  
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会计项目title of account r6JkoPMh  
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会计薄||帐薄account-book h&bV!M  
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营业报告书||损益计算表account of budiness||business report )V3(nZY  
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借贷细帐||交验帐account rendered *\KvcRMGUa  
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明细帐account stated ;-pvc<_c<  
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与…银行开立一户头to open an account with 6bKO;^0  
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与…银行建立交易to keep account with jne9=Als5  
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继续记帐to keep account WG/J4H`Od  
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与…有交易to have an account with _$\5ZVe  
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作成会计帐||有往来帐项to make out an account with e=o{Zo?H=  
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清算||清理债务to make up an account Eqm v`Z [_  
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清洁帐目||与…停止交易to close ones account with  n22hVw  
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结帐to close an account y|;8:b32  
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清理未付款to ask an account||to demand an account cxD}t'T  
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结清差额to balance the account with 9VUm=Z#`  
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清算to settle an account||to liquidate an account||to square an account O
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审查帐目||监查帐目to audit an account (I7&8$Zl  
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检查帐目to examine an account kj{rk^x  
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转入A的帐户to charge the amount to As account ]{AOh2Z.hv  
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以计帐方式付款to pay on account mEB2RLCM  
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代理某人||为某人on ones account||on account of one 1H&?UP4=(  
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为自己计算||独立帐目on ones own account +}c|O+6g  
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由某人收益并负风险on ones account and risk||for ones account and risk (30<oE{  
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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 , @%C8Z  
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列入5月份帐目for May account !X5o7b)  
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编入某中帐项下to pass to the account of||to place to the account of tA`mD>[  
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寄出清算书to send in an account||to send in render an account Sk8%(
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支票薄cheque book 0zeUP{MQ  
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支票陈票人cheque drawer i Td-n9  
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持票人cheque holder y._'K+nl  
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不记名支票cheque to bearer||bearer cheque Jz k
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记名支票||认人支票cheque to order M[A-1]'  
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到期支票antedated cheque SEYGy+#K  
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未到期支票postdated cheque !]yQ1@)*'  
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保付支票certified cheque ]x2Jpk99a  
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未获兑现支票，退票returned cheque m)r]F#@/  
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横线支票crossed cheque "r@G@pe  
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普通横线general crossing Y:wF5pp;  
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特别横线special crossing
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空白支票blank cheque f4 Q( 1(C  
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失效支票，过期支票stale cheque +lKrj\Xj  
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普通支票open cheque QhCY}Q?X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {|XQO'Wg  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Jh?z=JY  
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支票换现金||兑现to cash a cheque 0V3gKd7  
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清理票款to clear a cheque /VO^5Dnb  
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保证兑现to certify a cheque |!Fk2Je,  
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填写支票数额to fill up a cheque ~.6|dw\p!  
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支票上划线to cross a cheque -\Z `z}D  
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开发支票to make out a cheque #Qd'+M  
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签发支票，开立支票to draw a cheque||to issue a cheque e\9g->D
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透支支票to overdraw a cheque ],[)uTZc  
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背书支票to endorse a cheque M
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请付票款||清付票款to pay a cheque||to honour a cheque Jq .L:>x  
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支票退票to dishonour a cheque [bjN f2  
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拒付支票to refuse a cheque ooE{V*Ie  
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拒付支票to stop payment of a cheque Oq+E6"<y;?  
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提示要求付款to present for payment l>&sIX  
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见票即付持票人payable to bearer =g~j=v,e  
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支付指定人payable to order B:9.e?t  
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已过期||无效out of date||stale Bo r7]#  
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请给出票人R/D||refer to drawer \%5MAQS  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )q3"t2-  
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文字与数字不一致words and figures differ @-"R$HOT  
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支票 q;A;H)?g  
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时间已过effects not cleared >Ko[Xb-8^_  
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停止付款payment stopped LE;g 0s  
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支票毁损cheque mutilated v?j!&d>  
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汇款||寄钱to remit||to send money rC }}r!!  
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寄票供取款||支票支付to send a cheque for payment I3)Zr+  
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寄款人a remitter O@&+} D>  
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收款人a remittee xsP4\C>  
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国外汇票foreign Bill |wp,f%WK  
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国内汇票inland Bill oU+F3b}5p  
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跟单汇票documentary bill m 7LUrU  
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空头汇票accommodation bill 3V;gW%
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原始汇票original bill
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改写||换新票据renewed bill -5Utlos  

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即期汇票sight bill||bill on demand c:\shAM&  
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…days after date||…days after date…日后付款 MXZ>"G  
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…months after date||…months after date…月后付款 )K ]pnH|  
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见票后…日付款…days after sight||…days sight ]r/^9XaqtA  
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见票后…月付款…months after sight||…months sight `8g7q 5  
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同组票据set of bills k*Nr!Z!}  
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单张汇票sola of exchange||sole of exchange i*[n{=*l@  
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远期汇票usance bill||bill at usance _elX<o4  
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长期汇票long bill m#5_%3T  
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短期汇票short bill ff2d@P,!  
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逾期汇票overdue bill = [@)R!3H  
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宽限日期days of grace ;sOsT?)7$  
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电汇telegraphic transfer （T.T） ^4>k%d  
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邮汇postal order||postal note （Am.）||post office order||money order 6[ga$nF?  
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本票promissory note （P/N）  Lc2QXeo8  
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押汇负责书||押汇保证书letter of hypothecation ^))RM_ic  
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副保||抵押品||付属担保物collateral security gX @`X  
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担保书trust receipt||letter of indemnity W<b-r^9?s  
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承兑||认付acceptance Qs 2.ef?  
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单张承兑general acceptance :' #\  
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有条件承兑qualified acceptance vsyWm.E   
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附条件认付conditional acceptance pHE}ytcT  
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部分认付partial acceptance   7 h=QW5