[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。   Q
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会计报表statement of account x4_
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往来帐目account current #Z&/w.D2  
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现在往来帐||存款额current accout GP:<h@:798  
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销货帐account sales Y&|Z*s+ +}  
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共同计算帐项joint account sdp&D@  
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未决帐项outstanding account s%[F,hQRk  
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贷方帐项credit account||creditor account dFg>uo  
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借方帐项debit account||debtor account _]:b@gXUw  
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应付帐||应付未付帐account payable {i;,Io7W  
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应收帐||应收未收帐account receivable X'A`"}=_  
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新交易||新帐new account |3$Ew.  
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未决帐||老帐old account HG"ZN)~  
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现金帐cash account =<\22d5L  
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流水帐running account ]w*"KG!(  
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暂记帐||未定帐suspense account rrIyZ@_d9  
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过期帐||延滞帐overdue account||pastdue account 0kJ8H!~u  
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杂项帐户sundry account #H$lBCWI  
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详细帐单||明细表detail account fY]"_P  
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呆帐bad account "{<X! ^u>  
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会计项目title of account f )Lc
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会计薄||帐薄account-book f@}>:x  
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营业报告书||损益计算表account of budiness||business report #7;
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借贷细帐||交验帐account rendered &JX<)JEB=<  
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明细帐account stated y)zZ:lyIq  
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与…银行开立一户头to open an account with KHx2$*E_  
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与…银行建立交易to keep account with ?|,:;^2l1  
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继续记帐to keep account ;_\yg )X,  
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与…有交易to have an account with 1IoW}yT  
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作成会计帐||有往来帐项to make out an account with N]FRL\K  
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清算||清理债务to make up an account z~2{`pET  
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清洁帐目||与…停止交易to close ones account with R?u(aY)P  
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结帐to close an account &]YyV.
 
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清理未付款to ask an account||to demand an account !p$p 7   
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结清差额to balance the account with eP"B3Jw  
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清算to settle an account||to liquidate an account||to square an account G@/iK/>5|`  
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审查帐目||监查帐目to audit an account {
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检查帐目to examine an account F%<*a ,m6g  
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转入A的帐户to charge the amount to As account "x R6~8  
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以计帐方式付款to pay on account 2b7-=/[6  
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代理某人||为某人on ones account||on account of one @Dfg6<0  
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为自己计算||独立帐目on ones own account vD@|]@gq  
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由某人收益并负风险on ones account and risk||for ones account and risk )1!<<;@0  
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由某人负担for ones account||for account of one 0e<>2AL   
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按某人指示||列入某人帐户by order and for account of one AE>W$x8P  
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列入5月份帐目for May account F}{%*EJ  
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编入某中帐项下to pass to the account of||to place to the account of ^P@:CBO  
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寄出清算书to send in an account||to send in render an account  >)<?  
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支票薄cheque book H;4QuB'^  
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支票陈票人cheque drawer #dae^UjM  
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持票人cheque holder 'Z~ZSu  
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不记名支票cheque to bearer||bearer cheque OUUV8K  
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记名支票||认人支票cheque to order ,:PMS8pS  
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到期支票antedated cheque
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未到期支票postdated cheque 3[u- LYW  
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保付支票certified cheque t9U6\ru  
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未获兑现支票，退票returned cheque 7he,(V  
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横线支票crossed cheque a6n@   
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普通横线general crossing &zF>5@fM  
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特别横线special crossing `f}s<At  
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空白支票blank cheque n{!{,s  
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失效支票，过期支票stale cheque s 1M-(d Q  
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普通支票open cheque CmBPCjh  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #6\mTL4vg  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t#P7'9Se8  
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支票换现金||兑现to cash a cheque } 9zi5o8  
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清理票款to clear a cheque E|9`J00  
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保证兑现to certify a cheque +ZjDTTk  
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填写支票数额to fill up a cheque I@m(}  
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支票上划线to cross a cheque &V+_b$  
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开发支票to make out a cheque vUbgSI  
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签发支票，开立支票to draw a cheque||to issue a cheque r(wf>w3  
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透支支票to overdraw a cheque fPTLPcPP  
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背书支票to endorse a cheque }0<2n~3P  
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请付票款||清付票款to pay a cheque||to honour a cheque nnhI]#,a{  
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支票退票to dishonour a cheque =W')jKe0  
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拒付支票to refuse a cheque & +`g~6U  
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拒付支票to stop payment of a cheque Z~(X[Zl :  
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提示要求付款to present for payment 1h`F*:nva  
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见票即付持票人payable to bearer `yl|
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支付指定人payable to order B:i$  
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已过期||无效out of date||stale )X*_oH=  
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请给出票人R/D||refer to drawer =v|$dDz  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D?xR>Oo)  
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文字与数字不一致words and figures differ ;O>zA]Z8r  
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支票 7/]Ra  

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时间已过account closed .pxUO3g  
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更改处应加盖印章alterations require initials ,{ 0&NX  
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时间已过effects not cleared y9i+EV  
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停止付款payment stopped UBnHtsM  
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支票毁损cheque mutilated h|z59h&X8G  
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汇款||寄钱to remit||to send money A$zC$9{0I  
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寄票供取款||支票支付to send a cheque for payment `ST;";7!  
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寄款人a remitter 5NKyF  
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收款人a remittee )q{e L$  
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国外汇票foreign Bill \S?;5LacZ  
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国内汇票inland Bill :N4?W}r.  
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跟单汇票documentary bill 7c'OIY].,  
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空头汇票accommodation bill %SMP)4Y/R  
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原始汇票original bill aD?ySc}  
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改写||换新票据renewed bill 0yKPYA*j  
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即期汇票sight bill||bill on demand Dj{t[z]$k  
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…days after date||…days after date…日后付款 BxXP]od  
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…months after date||…months after date…月后付款 2Rs-!G<]  
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见票后…日付款…days after sight||…days sight gl"1;C  
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见票后…月付款…months after sight||…months sight 1ml{oqNj  
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同组票据set of bills L+$9 ,<'
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单张汇票sola of exchange||sole of exchange j.y
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远期汇票usance bill||bill at usance zJa,kN|m  
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长期汇票long bill Ax;i;<md  
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短期汇票short bill VWR6/,N^_  
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逾期汇票overdue bill ")ZsY9-P  
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宽限日期days of grace %o9;jX  
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电汇telegraphic transfer （T.T） 
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邮汇postal order||postal note （Am.）||post office order||money order b!Z-HL6  
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本票promissory note （P/N） ?3 l4U  
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押汇负责书||押汇保证书letter of hypothecation 1"Z61gXrz  
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副保||抵押品||付属担保物collateral security :b_R 1ZV|  
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担保书trust receipt||letter of indemnity qs]7S^yw  
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承兑||认付acceptance ,^UNQO*{GI  
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单张承兑general acceptance ag$mc8-p[  
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有条件承兑qualified acceptance u-a*fT  
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附条件认付conditional acceptance 6_# >s1`R  
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部分认付partial acceptance   Q`dzn=