[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。   Pj^{|U21  
会计报表statement of account &BLJT9Frx  
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往来帐目account current ?!:ha;n  
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现在往来帐||存款额current accout .VJMz4$] O  
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销货帐account sales OZF rtc+  
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共同计算帐项joint account U$.@]F4&  
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未决帐项outstanding account Sq V},  
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贷方帐项credit account||creditor account V7Lxfoa4  
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借方帐项debit account||debtor account N^G Mp,8  
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应付帐||应付未付帐account payable bHYy}weZ  
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应收帐||应收未收帐account receivable 6r0krbN  
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新交易||新帐new account $y&E(J  
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未决帐||老帐old account %#:{UR)
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现金帐cash account 3?9IJ5p  
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流水帐running account QB uMJm  
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暂记帐||未定帐suspense account  hoUD;3  
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过期帐||延滞帐overdue account||pastdue account H>IMf/%5N-  
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杂项帐户sundry account 61>.vT8P  
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详细帐单||明细表detail account HGs $*  
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呆帐bad account W )2p@j59A  
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会计项目title of account Ts[_u@  
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会计薄||帐薄account-book fI}to&qk  
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营业报告书||损益计算表account of budiness||business report H?vdr:WlTN  
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借贷细帐||交验帐account rendered Bi3<7  
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明细帐account stated q]ku5A\y  
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与…银行开立一户头to open an account with _LEK %  
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与…银行建立交易to keep account with \O3m9,a   
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继续记帐to keep account _ @NL;w:!  
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与…有交易to have an account with 45@ I*`  
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作成会计帐||有往来帐项to make out an account with ~?Qe?hB  
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清算||清理债务to make up an account / |;RV"  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account q.^;!f1  
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清理未付款to ask an account||to demand an account I#Y22&G1  
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结清差额to balance the account with ?DS@e@lx  

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清算to settle an account||to liquidate an account||to square an account +<Nn~1  
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审查帐目||监查帐目to audit an account $u6"*|  
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检查帐目to examine an account Z!a=dnwHz  
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转入A的帐户to charge the amount to As account Ws3)gvpPA  
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以计帐方式付款to pay on account gS!:+G%  
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代理某人||为某人on ones account||on account of one Gt8M&S-;  
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为自己计算||独立帐目on ones own account G/y5H;<9M  
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由某人收益并负风险on ones account and risk||for ones account and risk ;0]aq0_#(  
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由某人负担for ones account||for account of one .Bl\Z  
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按某人指示||列入某人帐户by order and for account of one nK1Slg#U  
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列入5月份帐目for May account IkL #SgY  
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编入某中帐项下to pass to the account of||to place to the account of t
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寄出清算书to send in an account||to send in render an account ].avI
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支票薄cheque book '0;l]/i.  
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支票陈票人cheque drawer C!O0xhs  
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持票人cheque holder ,hDWPs2S  
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不记名支票cheque to bearer||bearer cheque A;q9rD,_  
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记名支票||认人支票cheque to order (!u~ CZ;  
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到期支票antedated cheque BiLY(1,  
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未到期支票postdated cheque G6Axs1a  
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保付支票certified cheque f].h^~.q  
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未获兑现支票，退票returned cheque D(op)]8  
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横线支票crossed cheque H\"sgoJ  
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普通横线general crossing .&iawz  
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特别横线special crossing dh\'<|\K  
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空白支票blank cheque J$ DE"|-  
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失效支票，过期支票stale cheque 2eS~/Pq5=i  
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普通支票open cheque Lnl(2xD  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H [\o RId  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]IQ&>z}<  
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支票换现金||兑现to cash a cheque `:K
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清理票款to clear a cheque S!CC }3zw  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque G`61~F
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支票上划线to cross a cheque I3I/bofz  
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开发支票to make out a cheque \ :sUL!  
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签发支票，开立支票to draw a cheque||to issue a cheque osAd1<EI
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透支支票to overdraw a cheque 266h\2t6  
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背书支票to endorse a cheque E A1?)|}n  
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请付票款||清付票款to pay a cheque||to honour a cheque B LiF 5  
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支票退票to dishonour a cheque )yZ^[uJ}3C  
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拒付支票to refuse a cheque qiD@'Va\  
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拒付支票to stop payment of a cheque k(G^z   
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提示要求付款to present for payment @,my7?::oM  
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见票即付持票人payable to bearer
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支付指定人payable to order Z0", !6nS  
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已过期||无效out of date||stale Ka V8[|Gn,  
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请给出票人R/D||refer to drawer 2-EIE4
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;$wVu|&  
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文字与数字不一致words and figures differ K Z91-  
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支票 7[XRd9a5(  
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时间已过account closed &B1WtW
 
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时间已过effects not cleared )Y{L&A  
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停止付款payment stopped =dYqS[kJW  
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支票毁损cheque mutilated g*C7 '  
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汇款||寄钱to remit||to send money cIOlhX@  
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寄票供取款||支票支付to send a cheque for payment .Vvx
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寄款人a remitter Z o(rTCZX  
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收款人a remittee =^,m` _1  
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国外汇票foreign Bill  z[qDkL  
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国内汇票inland Bill ^WWQI+ pk  
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跟单汇票documentary bill %YqEzlzF  
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空头汇票accommodation bill P.9>z7l{  
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原始汇票original bill _L=h0H l  
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改写||换新票据renewed bill _u QOHwn  
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即期汇票sight bill||bill on demand aWF655Fs*  
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…days after date||…days after date…日后付款 v"Es*-{B  
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…months after date||…months after date…月后付款 L) T (<  
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见票后…日付款…days after sight||…days sight 'm kLCS  
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见票后…月付款…months after sight||…months sight Y`a3t O=Pd  
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同组票据set of bills n/mG|)Xt  
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单张汇票sola of exchange||sole of exchange r\^b(rNe  
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远期汇票usance bill||bill at usance  Mb~
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长期汇票long bill zy }$i?  
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短期汇票short bill 5$C-9  
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逾期汇票overdue bill I b5rqU\  
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宽限日期days of grace ~Z'?LV<t  
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电汇telegraphic transfer （T.T） CzrC%xy  
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邮汇postal order||postal note （Am.）||post office order||money order &Au@S$ij  
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本票promissory note （P/N） X!EP$!  
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押汇负责书||押汇保证书letter of hypothecation 4BpZJ~(p  
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副保||抵押品||付属担保物collateral security R.<g3"Lm>  
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担保书trust receipt||letter of indemnity DZ tsy!xA  
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承兑||认付acceptance 7;@]t^d=$  
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单张承兑general acceptance ~})e ?q;b  
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有条件承兑qualified acceptance }W^A*]X  
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附条件认付conditional acceptance EQSQFRk;  
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部分认付partial acceptance   ]JQ ULE)