[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。   #
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会计报表statement of account q5L51KP2  
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往来帐目account current w
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现在往来帐||存款额current accout ~g7l8H67  
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销货帐account sales .Udj@{  
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共同计算帐项joint account eu|j=mB   
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未决帐项outstanding account RQFI'@Ks  
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贷方帐项credit account||creditor account Wpc|`e<  
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借方帐项debit account||debtor account )Af~B'OUd  
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应付帐||应付未付帐account payable ,hVvve,j}  
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应收帐||应收未收帐account receivable
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新交易||新帐new account eh[_~ >w  
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未决帐||老帐old account jLJ1u/l>;  
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现金帐cash account ``A 0WN  
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流水帐running account rDdzxrKg{  
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暂记帐||未定帐suspense account 5 |/9}^T  
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过期帐||延滞帐overdue account||pastdue account wZh:F !  
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杂项帐户sundry account K q.:G%  
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详细帐单||明细表detail account =_]2&(?  
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呆帐bad account "g+z !4b#  
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会计项目title of account {RB-lfrWs  
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会计薄||帐薄account-book Z2"?&pKV  
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营业报告书||损益计算表account of budiness||business report @d"wAZzD?  
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借贷细帐||交验帐account rendered fa.0I~  
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明细帐account stated *5,c Rz  
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与…银行开立一户头to open an account with ]IJv-(  
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与…银行建立交易to keep account with TOLl@p]lU  
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继续记帐to keep account P%X-@0)  
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与…有交易to have an account with /)uM[ dnai  
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作成会计帐||有往来帐项to make out an account with 6@4n'w{"  
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清算||清理债务to make up an account ;m AhY  
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清洁帐目||与…停止交易to close ones account with ,ZI\dtl  
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结帐to close an account <M[U#Q~?~e  
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清理未付款to ask an account||to demand an account G5]1s  
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结清差额to balance the account with |;;!8VO3J  
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清算to settle an account||to liquidate an account||to square an account Fm j=  
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审查帐目||监查帐目to audit an account 2f:Mm'XdB  
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检查帐目to examine an account &+nRIv S_`  
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转入A的帐户to charge the amount to As account w;`m- 9<Y  
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以计帐方式付款to pay on account 6`puTL?  
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代理某人||为某人on ones account||on account of one 8l 
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为自己计算||独立帐目on ones own account :Z2tig nL  
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由某人收益并负风险on ones account and risk||for ones account and risk zv%J=N$G
 
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由某人负担for ones account||for account of one R#6H'TVE  
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按某人指示||列入某人帐户by order and for account of one QAaF@Do  

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列入5月份帐目for May account utd:&q|}  
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编入某中帐项下to pass to the account of||to place to the account of U(3(ZqP  
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寄出清算书to send in an account||to send in render an account $n*%v85  
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支票薄cheque book
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支票陈票人cheque drawer |J ?:91  
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持票人cheque holder 5\?3$<1I  
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不记名支票cheque to bearer||bearer cheque x,-S1[#X;  
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记名支票||认人支票cheque to order
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到期支票antedated cheque OgTSx  
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未到期支票postdated cheque rkq)&l=ny  
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保付支票certified cheque =1Ri]b  
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未获兑现支票，退票returned cheque "kU>~~y,  
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横线支票crossed cheque !+=Zjm4L  
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普通横线general crossing 8Kk3_ y  
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特别横线special crossing 5^b i 7J  
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空白支票blank cheque !5 ? m  
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失效支票，过期支票stale cheque )`mbf|,&t{  
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普通支票open cheque (1rJFl!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Jc`Rs"2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sTt9'P`  
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支票换现金||兑现to cash a cheque .F4oo=
 
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清理票款to clear a cheque UHr{  
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保证兑现to certify a cheque -E6Jf$  
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填写支票数额to fill up a cheque P)Z/JHB  
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支票上划线to cross a cheque mG>T`c|r3  
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开发支票to make out a cheque $|>6z_3%  
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签发支票，开立支票to draw a cheque||to issue a cheque 3js)niT9u  
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透支支票to overdraw a cheque ^ze@#Cp  
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背书支票to endorse a cheque tfi2y]{A  
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请付票款||清付票款to pay a cheque||to honour a cheque 2z.k)Qx!Z  
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支票退票to dishonour a cheque ?3]h~(=  
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拒付支票to refuse a cheque *T.={>HE8  
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拒付支票to stop payment of a cheque !m
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提示要求付款to present for payment K9x*Sep  
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见票即付持票人payable to bearer ,Ut!u)  
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支付指定人payable to order /ieu)m:2  
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已过期||无效out of date||stale pAPQi|CN  
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请给出票人R/D||refer to drawer oHP>v_X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds yK @X^jf  
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文字与数字不一致words and figures differ ek+8hnkh  
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支票 I?:+~q}lZr  
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时间已过account closed  q)zu}m  
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时间已过effects not cleared _UbR8  
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停止付款payment stopped 01SFOPuR%(  
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支票毁损cheque mutilated A=2nj  
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汇款||寄钱to remit||to send money 7UEy L }N  
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寄票供取款||支票支付to send a cheque for payment *b7 ^s,?  
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寄款人a remitter 9#=IrlV4  
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收款人a remittee m`4j|5  
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国外汇票foreign Bill `S!uj <-  
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国内汇票inland Bill -B++V  
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跟单汇票documentary bill +Y%I0.?&5  
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空头汇票accommodation bill  9%hB   
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原始汇票original bill kTe<1^,m  
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改写||换新票据renewed bill KQy\l+\gM  
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即期汇票sight bill||bill on demand kJ:5msKwC  
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…days after date||…days after date…日后付款 ^|axtVhMO  
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…months after date||…months after date…月后付款 W2V@\  
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见票后…日付款…days after sight||…days sight =>TtX@Q{  
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见票后…月付款…months after sight||…months sight -cS4B//IK8  
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同组票据set of bills &]A1 _dy  
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单张汇票sola of exchange||sole of exchange +Gs;3jC^  
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远期汇票usance bill||bill at usance 2QD B'xs3  
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长期汇票long bill -&^(T  
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短期汇票short bill W_lNvzag  
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逾期汇票overdue bill Q^;\!$:M  
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宽限日期days of grace "lya|;  
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电汇telegraphic transfer （T.T） N>iCb:_ T;  
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邮汇postal order||postal note （Am.）||post office order||money order Y&%0 eI!  
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本票promissory note （P/N） 2(xKE_|  
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押汇负责书||押汇保证书letter of hypothecation 8zv6Mx  
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副保||抵押品||付属担保物collateral security !y0 O['7  
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担保书trust receipt||letter of indemnity xrd^vE  
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承兑||认付acceptance l^Z~^.{y  
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单张承兑general acceptance j(N9%/4u  
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有条件承兑qualified acceptance Cl=ExpX/O  
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附条件认付conditional acceptance 3iwZUqyq  
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部分认付partial acceptance   ->UrWW^