[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。   L-J 7z+{  
会计报表statement of account l;+n
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往来帐目account current [d iUO1p  
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现在往来帐||存款额current accout e,
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销货帐account sales /=o~7y  
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共同计算帐项joint account (T
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未决帐项outstanding account W
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贷方帐项credit account||creditor account o p{DPUO0  
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借方帐项debit account||debtor account YB;q5[  
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应付帐||应付未付帐account payable S5%I+G3  
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应收帐||应收未收帐account receivable |IN{8  
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新交易||新帐new account !Eqp,"ts7  
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未决帐||老帐old account lla?;^,  
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现金帐cash account .()|0A B&g  
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流水帐running account \vKKq/f  
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暂记帐||未定帐suspense account per$%;5E"  
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过期帐||延滞帐overdue account||pastdue account [?Q U'[  
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杂项帐户sundry account ;ZasK0  
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详细帐单||明细表detail account '{ -7%>`bn  
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呆帐bad account 5`3Wua  
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会计项目title of account 'xG:v)(  
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会计薄||帐薄account-book ;WP%)Z  
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营业报告书||损益计算表account of budiness||business report wk@S+Q  
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借贷细帐||交验帐account rendered \'>ZU-V  
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明细帐account stated <J o\RUx  
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与…银行开立一户头to open an account with )wb&kug-  
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与…银行建立交易to keep account with AEw~LF2w  
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继续记帐to keep account M/LC:,  
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与…有交易to have an account with ~6!TMVr  
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作成会计帐||有往来帐项to make out an account with *f*o ,~8V1  
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清算||清理债务to make up an account =K8z8K?  
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清洁帐目||与…停止交易to close ones account with C#tY};
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结帐to close an account ~^ ^|]s3  
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清理未付款to ask an account||to demand an account 5LVzT1j|  
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结清差额to balance the account with LmjzH@3  
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清算to settle an account||to liquidate an account||to square an account /^9KZj  
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审查帐目||监查帐目to audit an account 1J?x2

 
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检查帐目to examine an account uNXKUJ V0  
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转入A的帐户to charge the amount to As account [ m#| [%  
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以计帐方式付款to pay on account p)y'a+|7  
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代理某人||为某人on ones account||on account of one K'u66%wAL  
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为自己计算||独立帐目on ones own account 0.kQqy~5  
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由某人收益并负风险on ones account and risk||for ones account and risk }Gi4`Es  
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由某人负担for ones account||for account of one EN/e`S$)  
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按某人指示||列入某人帐户by order and for account of one SQ0t28N3h  
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列入5月份帐目for May account l?J|Ip2W  
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编入某中帐项下to pass to the account of||to place to the account of *Iir/6myM  
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寄出清算书to send in an account||to send in render an account X$(Dem  
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支票薄cheque book NU{ `eM  
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支票陈票人cheque drawer v>oWk:iJP  
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持票人cheque holder R[T94U  
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不记名支票cheque to bearer||bearer cheque GT3?)g{Z  
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记名支票||认人支票cheque to order qrxn%#\XP  
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到期支票antedated cheque Yp(F}<f?  

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未到期支票postdated cheque yhzZ[vw7k  
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保付支票certified cheque N:nhS3N<L  
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未获兑现支票，退票returned cheque  5i|DJ6  
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横线支票crossed cheque >uR0Xs;V  
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普通横线general crossing *s1^s;LR  
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特别横线special crossing jS<(Oo  
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空白支票blank cheque gR\-%<42  
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失效支票，过期支票stale cheque l+HF+v$  
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普通支票open cheque H.=S08c3kA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m(DJ6CSa  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9Q /t+  
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支票换现金||兑现to cash a cheque |9'
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清理票款to clear a cheque PXrv2q[5?  
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保证兑现to certify a cheque O3KTKL]  
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填写支票数额to fill up a cheque  @^cR  
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支票上划线to cross a cheque Nbvs_>N  
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开发支票to make out a cheque NXHe;G  
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签发支票，开立支票to draw a cheque||to issue a cheque /nWBol,  
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透支支票to overdraw a cheque O;lGh1.  
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背书支票to endorse a cheque w<&R|= 93  
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请付票款||清付票款to pay a cheque||to honour a cheque |R&cQKaQ`  
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支票退票to dishonour a cheque 2!Qg1hM  
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拒付支票to refuse a cheque b.j$Gna>Q  
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拒付支票to stop payment of a cheque Qo~|[]GE  
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提示要求付款to present for payment PW_"JZ  

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见票即付持票人payable to bearer v\o m  
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支付指定人payable to order yV*jc`1  
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已过期||无效out of date||stale E#R1
 
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请给出票人R/D||refer to drawer !dq$qUl/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D"gv:RojD  
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文字与数字不一致words and figures differ (mplo|>  
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支票 ~ mzX1[  
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时间已过account closed VTU(C&"S  
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更改处应加盖印章alterations require initials n-g#nEc:  
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时间已过effects not cleared T% GR{mp  
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停止付款payment stopped -(7oFOtg  
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支票毁损cheque mutilated p()LQT!  
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汇款||寄钱to remit||to send money S=W^iA6>  
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寄票供取款||支票支付to send a cheque for payment QeN7~ J  
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寄款人a remitter I2krxLPd  
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收款人a remittee /EJy?TON*  
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国外汇票foreign Bill +z0s)HU>j  
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国内汇票inland Bill UkXa mGoy3  
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跟单汇票documentary bill g[HuIn/  
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空头汇票accommodation bill 8F'm#0
 
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原始汇票original bill +G\i$d;St  
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改写||换新票据renewed bill xZM4CR9]*C  
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即期汇票sight bill||bill on demand j,SZJ{ebXg  
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…days after date||…days after date…日后付款 1*'gaa&y  
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…months after date||…months after date…月后付款 +F%tBUY{<  
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见票后…日付款…days after sight||…days sight pSEaE9AX%  
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见票后…月付款…months after sight||…months sight  =zDvZ(5  
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同组票据set of bills ^<uQ9p^B  
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单张汇票sola of exchange||sole of exchange ?AQA>D#W  
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远期汇票usance bill||bill at usance #?e
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长期汇票long bill %$Xt1ub6(  
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短期汇票short bill &p*
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逾期汇票overdue bill hd[t&?{=  
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宽限日期days of grace Z!jJ93A"  
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电汇telegraphic transfer （T.T） >IA1 \?(  
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邮汇postal order||postal note （Am.）||post office order||money order qSD3]Dv"  
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本票promissory note （P/N） `0w !&  
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押汇负责书||押汇保证书letter of hypothecation x&m(h1h  
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副保||抵押品||付属担保物collateral security %|f@WxNrU  
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担保书trust receipt||letter of indemnity PlgpH'z4$  
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承兑||认付acceptance 322-'S3<  
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单张承兑general acceptance /+. m.TF  
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有条件承兑qualified acceptance 8= 82x
 
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附条件认付conditional acceptance q w)O
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部分认付partial acceptance   YdB/s1|G