[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。   ,{C(<1  
会计报表statement of account !d1}IU-h  
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往来帐目account current if u"e_^  
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现在往来帐||存款额current accout z]k =sk   

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销货帐account sales mI=^7'Mk  
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共同计算帐项joint account 6e@ O88=  
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未决帐项outstanding account -Uz xs5Zl  
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贷方帐项credit account||creditor account sBIqee'T  
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借方帐项debit account||debtor account u[U~`*i*rA  
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应付帐||应付未付帐account payable f8! PeQ?  
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应收帐||应收未收帐account receivable 2 G_*Pqc  
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新交易||新帐new account K0]'v>AWr  
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未决帐||老帐old account ^h^2='p  
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现金帐cash account Ul[>LKFY  
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流水帐running account q4 'x'8  
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暂记帐||未定帐suspense account xn@?CP`-y  
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过期帐||延滞帐overdue account||pastdue account 5%?La`C9[  
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杂项帐户sundry account f\~e&`PV  
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详细帐单||明细表detail account 2{p`"xX  
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呆帐bad account gRdE6aIZ  
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会计项目title of account  2WE  
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会计薄||帐薄account-book Cqg}dXn'  
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营业报告书||损益计算表account of budiness||business report lu(G3T8  
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借贷细帐||交验帐account rendered a2=wJhk  
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明细帐account stated (m04Z2#  
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与…银行开立一户头to open an account with j&T/.]dX&  
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与…银行建立交易to keep account with M8cLh!!  
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继续记帐to keep account E 3I'3  
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与…有交易to have an account with _a<PUdP  
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作成会计帐||有往来帐项to make out an account with =dA T^e##  
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清算||清理债务to make up an account =]zPUzr,|  
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清洁帐目||与…停止交易to close ones account with GrQl3 Xi  
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结帐to close an account OT *W]f  
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清理未付款to ask an account||to demand an account ?x[>g!r  
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结清差额to balance the account with u?J(l)gd  
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清算to settle an account||to liquidate an account||to square an account 8n:D#`K  
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审查帐目||监查帐目to audit an account W ,U'hk%  
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检查帐目to examine an account .Lp-'!i  
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转入A的帐户to charge the amount to As account }dR*bG  
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以计帐方式付款to pay on account >I!(CM":s$  
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代理某人||为某人on ones account||on account of one k^]~NP  
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为自己计算||独立帐目on ones own account BY d3rI  
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由某人收益并负风险on ones account and risk||for ones account and risk t(yv   
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由某人负担for ones account||for account of one DXGO-]!!0  
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按某人指示||列入某人帐户by order and for account of one ;@ e|}Gk  
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列入5月份帐目for May account ;1 fML,8  
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编入某中帐项下to pass to the account of||to place to the account of dB5DJ:$W$  
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寄出清算书to send in an account||to send in render an account fjFy$NX&>  
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支票薄cheque book 7`}z7nk  
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支票陈票人cheque drawer UPYM~c+}  
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持票人cheque holder D|o@(V  
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不记名支票cheque to bearer||bearer cheque :m\KQ1sq  
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记名支票||认人支票cheque to order
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到期支票antedated cheque ShpnFuH  
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未到期支票postdated cheque R5"p7>  
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保付支票certified cheque &iZYBa  
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未获兑现支票，退票returned cheque 37xxVbi k  
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横线支票crossed cheque J|-HZ-Wk|J  
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普通横线general crossing )3Z ^h<"j  
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特别横线special crossing %a+mk E  
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空白支票blank cheque Qv,"($n\  
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失效支票，过期支票stale cheque npJt3 Y_I  
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普通支票open cheque }J">}j]/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }by;F
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0U%f)mG  
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支票换现金||兑现to cash a cheque a}%#*J)!  
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清理票款to clear a cheque CC#;c1t  
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保证兑现to certify a cheque o.0ci+z@  
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填写支票数额to fill up a cheque tjupJ*Rt  
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支票上划线to cross a cheque ?b(=1S\E'^  
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开发支票to make out a cheque vI>>\.ED  
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签发支票，开立支票to draw a cheque||to issue a cheque RhncBKm*M  
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透支支票to overdraw a cheque Pi]19boM.  
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背书支票to endorse a cheque ,P;Pm68V  
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请付票款||清付票款to pay a cheque||to honour a cheque vN`klDJgW[  
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支票退票to dishonour a cheque I}1NB3>^  
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拒付支票to refuse a cheque <g"{Wv: h  
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拒付支票to stop payment of a cheque 8X[:j&@  
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提示要求付款to present for payment ,U2*FZ["  
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见票即付持票人payable to bearer I>W=x'PkLn  
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支付指定人payable to order s~^5kgPA  
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已过期||无效out of date||stale y [}.yyye  
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请给出票人R/D||refer to drawer ~%&LTX0s|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0X6YdW_2X  
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文字与数字不一致words and figures differ o#3ly-ht  
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支票 P3x8UR=fS  
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时间已过account closed oH97=>  
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时间已过effects not cleared 8W*%aOi5+  

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停止付款payment stopped 8'HEms  
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支票毁损cheque mutilated *7uH-u"5d  
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汇款||寄钱to remit||to send money g2+2%6m0  
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寄票供取款||支票支付to send a cheque for payment rDdoOb]B  
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寄款人a remitter IPS4C[v  
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收款人a remittee tH!]Z4}u  
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国外汇票foreign Bill k R?qb6  
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国内汇票inland Bill /!0=
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跟单汇票documentary bill 3/P1!:g9  
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空头汇票accommodation bill em
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原始汇票original bill !Lu2  
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改写||换新票据renewed bill ?al'F q  

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即期汇票sight bill||bill on demand T~-ycVc  
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…days after date||…days after date…日后付款 (O\)_#-D
 
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…months after date||…months after date…月后付款 ."g`3tVK  
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见票后…日付款…days after sight||…days sight )Om*@;r(  
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见票后…月付款…months after sight||…months sight 7P} W *  
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同组票据set of bills e1yt9@k,  
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单张汇票sola of exchange||sole of exchange R*,MfV  
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远期汇票usance bill||bill at usance [NTzcSN.  
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长期汇票long bill KYm0@O>;  
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短期汇票short bill g&L!1<, p  
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逾期汇票overdue bill M/f<A$xx_  
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宽限日期days of grace `7E;VL^Y1  
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电汇telegraphic transfer （T.T） 6q
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邮汇postal order||postal note （Am.）||post office order||money order ;nfdGB  
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本票promissory note （P/N） 8Al{+gx@?  
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押汇负责书||押汇保证书letter of hypothecation P= BZ+6DS  
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副保||抵押品||付属担保物collateral security Pbn*
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担保书trust receipt||letter of indemnity eb\K "ec"  
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承兑||认付acceptance 2 RX;Ob_  
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单张承兑general acceptance m])y.T  
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有条件承兑qualified acceptance <$$yw=ef  
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附条件认付conditional acceptance eQm
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部分认付partial acceptance   4Z=_,#h4.