[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。    kDbDG,O  
会计报表statement of account dO]N&'P7  
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往来帐目account current /e5' YVP  
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现在往来帐||存款额current accout :5|'C
 
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销货帐account sales RP[^1  
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共同计算帐项joint account LX f r  
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未决帐项outstanding account 5i71@?q;  
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贷方帐项credit account||creditor account cdd6*+E  
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借方帐项debit account||debtor account P+ejyl,  
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应付帐||应付未付帐account payable .X1xpi%  
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应收帐||应收未收帐account receivable r?9D/|`  
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新交易||新帐new account 9}-;OJe  
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未决帐||老帐old account ZNfQM&<d  
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现金帐cash account 3A&: c/  
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流水帐running account +HDfEo T  
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暂记帐||未定帐suspense account } "QL"%  
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过期帐||延滞帐overdue account||pastdue account >mAi/TZC  
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杂项帐户sundry account 'Lu d=u{  
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详细帐单||明细表detail account SD_P=?  
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呆帐bad account SX)o0v+  
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会计项目title of account r91b]m3xL  
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会计薄||帐薄account-book e;8nujdG"  
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营业报告书||损益计算表account of budiness||business report y9U*E80q{  
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借贷细帐||交验帐account rendered G,X>f?  
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明细帐account stated /B!Ik:c}  
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与…银行开立一户头to open an account with 6f*Q
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与…银行建立交易to keep account with Ake$M^Bz  
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继续记帐to keep account HSj=g}r  
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与…有交易to have an account with p~yGp]yJ9  
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作成会计帐||有往来帐项to make out an account with RjxFlKs8  
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清算||清理债务to make up an account }u+cS[#-  
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清洁帐目||与…停止交易to close ones account with P?|>, \t  
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结帐to close an account =gAn;~  
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清理未付款to ask an account||to demand an account oAF#bj_f  
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结清差额to balance the account with #{g
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清算to settle an account||to liquidate an account||to square an account @DuSii#.S  
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审查帐目||监查帐目to audit an account rLE5fl5W  
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检查帐目to examine an account ]SL0Mn g8  
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转入A的帐户to charge the amount to As account zRFvWOxC\  
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以计帐方式付款to pay on account i\C~]K~O!  
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代理某人||为某人on ones account||on account of one s!?T$@a=  
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为自己计算||独立帐目on ones own account 7;SI=  
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由某人收益并负风险on ones account and risk||for ones account and risk +&.wc;mi  
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由某人负担for ones account||for account of one sW0<f&3  
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按某人指示||列入某人帐户by order and for account of one  p]x
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列入5月份帐目for May account @WICA
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编入某中帐项下to pass to the account of||to place to the account of 8}{W.np_  
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寄出清算书to send in an account||to send in render an account >.r> aH  
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支票薄cheque book Y1 *8&xT  
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支票陈票人cheque drawer ?(>fB2^  
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持票人cheque holder fm$)?E_Rp  
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不记名支票cheque to bearer||bearer cheque /7hC /!@  
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记名支票||认人支票cheque to order >WmTM0  
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到期支票antedated cheque WFG`-8_e[I  
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未到期支票postdated cheque U$7]
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保付支票certified cheque J3c8WS{:  
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未获兑现支票，退票returned cheque $HP<C>^Z8  
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横线支票crossed cheque m*~Iu<5
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普通横线general crossing _:~I(c6  
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特别横线special crossing T&+y~c[au  
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空白支票blank cheque L)X[$:  
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失效支票，过期支票stale cheque /q5!p0fH*  

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普通支票open cheque %gEgpJd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /@Ec[4^=!.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &vN^*:Q
 
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支票换现金||兑现to cash a cheque )` K!XX$%  
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清理票款to clear a cheque eS/Au[wS  
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保证兑现to certify a cheque Xxr"Gc[  
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填写支票数额to fill up a cheque )6{,y{5!  
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支票上划线to cross a cheque b<j*;n.  
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开发支票to make out a cheque Y_/w}HB   
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签发支票，开立支票to draw a cheque||to issue a cheque upiYo(sN.  
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透支支票to overdraw a cheque <xUX&J=;  
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背书支票to endorse a cheque EN5F*s@r  
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请付票款||清付票款to pay a cheque||to honour a cheque !:Ob
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支票退票to dishonour a cheque Qn}M  
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拒付支票to refuse a cheque ]QJ7q}  
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拒付支票to stop payment of a cheque >dnDN3x  
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提示要求付款to present for payment _|7bpt
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见票即付持票人payable to bearer JZ/T:Hsh4  
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支付指定人payable to order x!fgZr{  
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已过期||无效out of date||stale f=-R<l  
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请给出票人R/D||refer to drawer pzb`M'Z?C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0F6~S   
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文字与数字不一致words and figures differ tc {Qd&"(  
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时间已过account closed <GSp%r  
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时间已过effects not cleared AJ z 1  
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停止付款payment stopped =KHX_ib  
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支票毁损cheque mutilated y0'WB`hNQ  
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汇款||寄钱to remit||to send money @XVx{t;g2  
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寄票供取款||支票支付to send a cheque for payment sn+ kFvk}S  
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寄款人a remitter 6t gq.XL^n  
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收款人a remittee 3dgPP@7d$  

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国外汇票foreign Bill [-^xw1:  
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国内汇票inland Bill c/%GfB[w0  
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跟单汇票documentary bill 31N5dIi,  
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空头汇票accommodation bill XE#$
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原始汇票original bill $)6x3&]P  
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改写||换新票据renewed bill C%#u2C2  
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即期汇票sight bill||bill on demand v3wq-  
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…days after date||…days after date…日后付款 .u]d5z BR  
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…months after date||…months after date…月后付款 |{MXDx  
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见票后…日付款…days after sight||…days sight Z7k ku:9  
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见票后…月付款…months after sight||…months sight 'f8'|o)  
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同组票据set of bills u,]qrlx{  
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单张汇票sola of exchange||sole of exchange H;#C NB<e  
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远期汇票usance bill||bill at usance _/YM@%d  
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长期汇票long bill >u]9(o7I  
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短期汇票short bill M^G9t*I  
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逾期汇票overdue bill (Dn1Eov  
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宽限日期days of grace 5x!rT&!G  
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电汇telegraphic transfer （T.T） @.,'A[D!K  
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邮汇postal order||postal note （Am.）||post office order||money order 2nCHL'8N  
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本票promissory note （P/N） L]l?_#*x  
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押汇负责书||押汇保证书letter of hypothecation 8"rK  
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副保||抵押品||付属担保物collateral security n^nQrRIp  
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担保书trust receipt||letter of indemnity C#P>3"  
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承兑||认付acceptance [Sc
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单张承兑general acceptance ?"kU+tCxg  
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有条件承兑qualified acceptance X?]Mzcu  
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附条件认付conditional acceptance "$q"Kilj%  
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部分认付partial acceptance   '1zC|:,