[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。   [+n*~
  
会计报表statement of account aBNc(
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往来帐目account current 'vbsvT  
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现在往来帐||存款额current accout r1 !@hT  
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销货帐account sales "O3tq=Q  
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共同计算帐项joint account q
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未决帐项outstanding account N{9v1 `B  
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贷方帐项credit account||creditor account B+P(M!m3  
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借方帐项debit account||debtor account j4gF; -m<  
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应付帐||应付未付帐account payable HVR /7&g  
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应收帐||应收未收帐account receivable )B"jF>9)[  
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新交易||新帐new account !JHL\M>
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未决帐||老帐old account h5*JkRm  
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现金帐cash account ?8npG]L)  
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流水帐running account l%k\JY-  
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暂记帐||未定帐suspense account p|X"@kuseO  
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过期帐||延滞帐overdue account||pastdue account "%`1]Fr  
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杂项帐户sundry account jD$,.AVvz  
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详细帐单||明细表detail account @E&J_un  
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呆帐bad account {{$Nqn,pH  
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会计项目title of account LA!?H]  
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会计薄||帐薄account-book Vh'P&W?[  
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营业报告书||损益计算表account of budiness||business report @:oXN]+ _  
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借贷细帐||交验帐account rendered W>${zVu  
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明细帐account stated a!zz6/
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与…银行开立一户头to open an account with ew>XrT=Zm  
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与…银行建立交易to keep account with _~'=C#XI)  
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继续记帐to keep account eQ$Y0qH1E  
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与…有交易to have an account with .iYJr;9`d  
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作成会计帐||有往来帐项to make out an account with ST|x23|O]  
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清算||清理债务to make up an account qz"}g/;?  
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清洁帐目||与…停止交易to close ones account with *^\Ef4Lh  
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结帐to close an account =-0/k;^  
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清理未付款to ask an account||to demand an account q}b dx
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结清差额to balance the account with WO7z  
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清算to settle an account||to liquidate an account||to square an account sG(~^hJ_  
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审查帐目||监查帐目to audit an account $|zX|  
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检查帐目to examine an account 272q1~&  
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转入A的帐户to charge the amount to As account <]6SN  
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以计帐方式付款to pay on account kC:uG0sW  
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代理某人||为某人on ones account||on account of one nxO"ua  
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为自己计算||独立帐目on ones own account /RG:W0=K  
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由某人收益并负风险on ones account and risk||for ones account and risk n#c C+>*>+  
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由某人负担for ones account||for account of one >;jZa  
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按某人指示||列入某人帐户by order and for account of one jxP;>K7O  
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列入5月份帐目for May account pXtl 6K%  
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编入某中帐项下to pass to the account of||to place to the account of  hz{`h  
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寄出清算书to send in an account||to send in render an account # '=a=8-$  
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支票薄cheque book M|VyV(f  
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支票陈票人cheque drawer 1kz\IQ{  
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持票人cheque holder evenq$ H  
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不记名支票cheque to bearer||bearer cheque SQ@y;|(  
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记名支票||认人支票cheque to order #HYr0Tw6`  
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到期支票antedated cheque '-QwssE  
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未到期支票postdated cheque % BVs47g  
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保付支票certified cheque K'55O&2  
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未获兑现支票，退票returned cheque ^/uA?h:]\  

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横线支票crossed cheque !NIhx109q  
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普通横线general crossing Q`~jw>x  
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特别横线special crossing XY jV.j\  
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空白支票blank cheque Az9?Ra;U  
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失效支票，过期支票stale cheque j@=%_^:i  
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普通支票open cheque ^tqzq0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^b/ Z)3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vmi+_]  
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支票换现金||兑现to cash a cheque 7zA'ri3w  
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清理票款to clear a cheque XO`
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保证兑现to certify a cheque N<|@y mi  
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填写支票数额to fill up a cheque #J@[ Wd  
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支票上划线to cross a cheque LyZ.l*h%=m  
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开发支票to make out a cheque |h-QP#]/  
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签发支票，开立支票to draw a cheque||to issue a cheque Uhe=h&e2k@  
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透支支票to overdraw a cheque &atu
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背书支票to endorse a cheque lm!.W5-l  
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请付票款||清付票款to pay a cheque||to honour a cheque |*:'TKzNS  
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支票退票to dishonour a cheque *#E FsUw  
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拒付支票to refuse a cheque K!:azP,bZ  
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拒付支票to stop payment of a cheque W=vG$  
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提示要求付款to present for payment :e]a$  
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见票即付持票人payable to bearer ]+(6,ct&.  
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支付指定人payable to order .l>77zM6  
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已过期||无效out of date||stale #1`-*.u  
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请给出票人R/D||refer to drawer |o{:ZmzM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <Fi%iA  
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文字与数字不一致words and figures differ Y,WuBH  
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支票 3{ LP?w:@  
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时间已过account closed nN*
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更改处应加盖印章alterations require initials 
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时间已过effects not cleared "ul {d(K3  
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停止付款payment stopped 5!l0zLQPo  
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支票毁损cheque mutilated aemc2b*  
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汇款||寄钱to remit||to send money }*lUah,@  
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寄票供取款||支票支付to send a cheque for payment m\$\ 09  
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寄款人a remitter mMb'@  
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收款人a remittee 2'_:S@  
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国外汇票foreign Bill Au4 yBm u  
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国内汇票inland Bill ^1Zeb$Nw'  
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跟单汇票documentary bill r :F
  
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空头汇票accommodation bill E-I-0h 2  
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原始汇票original bill 5m9*85Ib  
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改写||换新票据renewed bill ~$p2#Aq X  
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即期汇票sight bill||bill on demand )('%R|$ /  
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…days after date||…days after date…日后付款 ")V130<  
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…months after date||…months after date…月后付款 (;
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见票后…日付款…days after sight||…days sight Kt"BE j  
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见票后…月付款…months after sight||…months sight >2]JXLq  
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同组票据set of bills ^_
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单张汇票sola of exchange||sole of exchange aBNZdX]vzO  
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远期汇票usance bill||bill at usance 6e_dJ=_  
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长期汇票long bill h+aS
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短期汇票short bill xCYE B}o9r  
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逾期汇票overdue bill I(9R~q  
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宽限日期days of grace jaa"~5TO8  
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电汇telegraphic transfer （T.T） 8P"_#M?!  

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邮汇postal order||postal note （Am.）||post office order||money order ;L,mBQB?0b  
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本票promissory note （P/N） eQVZO>)P1+  
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押汇负责书||押汇保证书letter of hypothecation 8o/}}=m$  
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副保||抵押品||付属担保物collateral security CEC nq3  
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担保书trust receipt||letter of indemnity M{$j  
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承兑||认付acceptance b]7GmRekl  
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单张承兑general acceptance A"aV'~>  
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有条件承兑qualified acceptance ^{\<N()R  
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附条件认付conditional acceptance 6O@J7P  
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部分认付partial acceptance   zh$}~RG[