[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。   P3nb2.  
会计报表statement of account 6u`)QUmItg  
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往来帐目account current elG<k%/2  
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现在往来帐||存款额current accout K,boVFs  
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销货帐account sales #z2rzM@/:  
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共同计算帐项joint account _`_%Y(Xat  
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未决帐项outstanding account L
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account |kvC H<F'  
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应付帐||应付未付帐account payable &s$(g~ 4gC  
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应收帐||应收未收帐account receivable 9$Xu,y  
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新交易||新帐new account qnoNT%xazo  
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未决帐||老帐old account $zyIuJN#  
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现金帐cash account t \ 7~S&z  
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流水帐running account raCi 8  
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暂记帐||未定帐suspense account ^.hoLwp.  
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过期帐||延滞帐overdue account||pastdue account ?@6/E<-Z$  
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杂项帐户sundry account S3@|Q\*r  
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详细帐单||明细表detail account "d$m@c  
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呆帐bad account ~O]]N;>72"  
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会计项目title of account (C\hVy2X?N  
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会计薄||帐薄account-book `c69?/5  
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营业报告书||损益计算表account of budiness||business report Pf$pt  
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借贷细帐||交验帐account rendered 8NU`^L:1  
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明细帐account stated [J C:  
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与…银行开立一户头to open an account with GCttXAto  
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与…银行建立交易to keep account with oM)h#8bq  
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继续记帐to keep account Y]; Y
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与…有交易to have an account with :qvI%1cP=  
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作成会计帐||有往来帐项to make out an account with D&ve15wL  
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清算||清理债务to make up an account $fpq 3  
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清洁帐目||与…停止交易to close ones account with ;c
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结帐to close an account hAqg Iu*  
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清理未付款to ask an account||to demand an account vZ#!uU^a:  
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结清差额to balance the account with m7 %C#+67  
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清算to settle an account||to liquidate an account||to square an account ir:d'g1k  
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审查帐目||监查帐目to audit an account *fO{ a  
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检查帐目to examine an account 33~qgK1>  
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转入A的帐户to charge the amount to As account L7mz#CMWf
 
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以计帐方式付款to pay on account m=b~i^@  
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代理某人||为某人on ones account||on account of one S*)o)34U  
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为自己计算||独立帐目on ones own account =f:(r'm?r.  
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由某人收益并负风险on ones account and risk||for ones account and risk -)<m S  
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由某人负担for ones account||for account of one IX?ZbtdX$`  
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按某人指示||列入某人帐户by order and for account of one 2[dIOb4b  
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列入5月份帐目for May account o&^NwgRCF  
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编入某中帐项下to pass to the account of||to place to the account of C=VIT*=  
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寄出清算书to send in an account||to send in render an account " OGdE_E  
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支票薄cheque book wO"GtVd  
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支票陈票人cheque drawer j 0 Y  
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持票人cheque holder WOO%YU =  
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不记名支票cheque to bearer||bearer cheque n(jjvLf  
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记名支票||认人支票cheque to order 8D2yR#3  
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到期支票antedated cheque \/,g VT  
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未到期支票postdated cheque aFG3tuaKrQ  
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保付支票certified cheque L*O>IQh2  
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未获兑现支票，退票returned cheque hrT%XJl  
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横线支票crossed cheque H56 ^n<tg  
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普通横线general crossing i7f%^7!  
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特别横线special crossing &>V/X{>$`K  
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空白支票blank cheque xDLMPo&  
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失效支票，过期支票stale cheque 0T1ko,C!,e  
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普通支票open cheque 3XGB+$]C  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Hy;901( %  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HlF}   
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支票换现金||兑现to cash a cheque ret0z|  
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清理票款to clear a cheque =tNzGaWJ  
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保证兑现to certify a cheque ^IYJEqK  
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填写支票数额to fill up a cheque {f&NStiB  
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支票上划线to cross a cheque 'qdg:_L"  
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开发支票to make out a cheque Z6NJ)XQy6F  
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签发支票，开立支票to draw a cheque||to issue a cheque c1PViko,>  
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透支支票to overdraw a cheque m**0rpA  
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背书支票to endorse a cheque )\D2\1e(c  
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请付票款||清付票款to pay a cheque||to honour a cheque :m]/u( /N  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque 2T//%ys=  
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拒付支票to stop payment of a cheque @YEw^J~  
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提示要求付款to present for payment g
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见票即付持票人payable to bearer I~d#p ]>  
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支付指定人payable to order '9IP;  
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已过期||无效out of date||stale LN@lrC7X  
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请给出票人R/D||refer to drawer cYZwWMzp  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )9; (>cdl  
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文字与数字不一致words and figures differ C_;HaQiu  
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支票 K)yCrEZ  
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时间已过account closed 6Y;Y}E  
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更改处应加盖印章alterations require initials (Wm/$P;  
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时间已过effects not cleared ^tm++  
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停止付款payment stopped }4bB7,
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支票毁损cheque mutilated Bxn8><  
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汇款||寄钱to remit||to send money F<P WBs%  
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寄票供取款||支票支付to send a cheque for payment TEaD-mY3  
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寄款人a remitter bR>o!(M'Z\  
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收款人a remittee l5\B2 +}7  
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国外汇票foreign Bill 2fj0 I  
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国内汇票inland Bill !LHzY(  
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跟单汇票documentary bill AhbT/  
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空头汇票accommodation bill )}k?r5g  
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原始汇票original bill s%L" c  
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改写||换新票据renewed bill 9z|>roNe  
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即期汇票sight bill||bill on demand \4\\575zp'  
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…days after date||…days after date…日后付款 9?g]qy,1)  
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…months after date||…months after date…月后付款 h87L8qh9  
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见票后…日付款…days after sight||…days sight ^EuyvftZ  
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见票后…月付款…months after sight||…months sight (}~eD  
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同组票据set of bills  &aevR^f+  
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单张汇票sola of exchange||sole of exchange S,`S q8H  
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远期汇票usance bill||bill at usance 
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长期汇票long bill :`>+f.)  
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短期汇票short bill G%p!os\>  
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逾期汇票overdue bill X^ ^?}>t[  
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宽限日期days of grace  Sj{rvW  
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电汇telegraphic transfer （T.T） l LD)i J1  
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邮汇postal order||postal note （Am.）||post office order||money order E]eqvTNH  
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本票promissory note （P/N） ik:)-GV;s  
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押汇负责书||押汇保证书letter of hypothecation  0[!gk]p  
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副保||抵押品||付属担保物collateral security Ye=7Y57Nr  
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担保书trust receipt||letter of indemnity Lc:SqF  
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承兑||认付acceptance ZLi o8  
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单张承兑general acceptance Y %D*O  
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有条件承兑qualified acceptance o`1V  
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附条件认付conditional acceptance [U7,\o4w  
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部分认付partial acceptance   }
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