[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。   !j6k ]BgZ  
会计报表statement of account <Wn~s=  
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往来帐目account current E`)e ;^  
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现在往来帐||存款额current accout LIDi0jbrq  
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销货帐account sales sp\6-*F  
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共同计算帐项joint account o,i_py  
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未决帐项outstanding account 59.$;Ip;g  
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贷方帐项credit account||creditor account B&MDn']fV/  
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借方帐项debit account||debtor account  gW~YB2 $  
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应付帐||应付未付帐account payable Mc?_2<u-  
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应收帐||应收未收帐account receivable %p
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新交易||新帐new account W%rUa&00  
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未决帐||老帐old account 1#Vd)vSP  
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现金帐cash account e\}@w1  
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流水帐running account UK 6x]tE  
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暂记帐||未定帐suspense account >JNdtP8s/1  
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过期帐||延滞帐overdue account||pastdue account p63fpnH  
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杂项帐户sundry account SOPair <r  
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详细帐单||明细表detail account 
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呆帐bad account D _(NLC  
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会计项目title of account ;Mmu}  
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会计薄||帐薄account-book Ca5LLG  
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营业报告书||损益计算表account of budiness||business report {^Q,G x(  
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借贷细帐||交验帐account rendered #t2N=3dOj  
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明细帐account stated w3VgGc~  
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与…银行开立一户头to open an account with r=37Q14v  
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与…银行建立交易to keep account with 5MYdLAjV  
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继续记帐to keep account wQ/.3V[  
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与…有交易to have an account with LB({,0mcX  
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作成会计帐||有往来帐项to make out an account with MGK?FJn_?  
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清算||清理债务to make up an account @@-TW`G7  
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清洁帐目||与…停止交易to close ones account with G$KQgUN~[  
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结帐to close an account )/[L)-~y~  
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清理未付款to ask an account||to demand an account @
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结清差额to balance the account with T~L V\}h  
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清算to settle an account||to liquidate an account||to square an account NX8hFwR  
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审查帐目||监查帐目to audit an account g]N'6La  
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检查帐目to examine an account X@:Y./  
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转入A的帐户to charge the amount to As account ?* ,  
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以计帐方式付款to pay on account .}Xf<G&  
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代理某人||为某人on ones account||on account of one W#^.
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为自己计算||独立帐目on ones own account kw#-\RR_c  
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由某人收益并负风险on ones account and risk||for ones account and risk gX-hYQrC  
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由某人负担for ones account||for account of one $?k]KD  
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按某人指示||列入某人帐户by order and for account of one %m[ZU<v  
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列入5月份帐目for May account aH@-"Wi  
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编入某中帐项下to pass to the account of||to place to the account of 8 Zp^/43  
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寄出清算书to send in an account||to send in render an account ^eO/?D8~h  
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支票薄cheque book %8xRT@Q  
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支票陈票人cheque drawer 2=0HQXXrq  
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持票人cheque holder -]D
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不记名支票cheque to bearer||bearer cheque Dat',5  
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记名支票||认人支票cheque to order \( #"g  
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到期支票antedated cheque S5y. H  
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未到期支票postdated cheque nR*' 3  
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保付支票certified cheque }(ORh2Ri  
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未获兑现支票，退票returned cheque PzNPwd  
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横线支票crossed cheque \'*M }G  
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普通横线general crossing bD:0k.`  
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特别横线special crossing %6 0 OS3  
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空白支票blank cheque lYQ|NL():  
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失效支票，过期支票stale cheque 4.jRTL5-oj  
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普通支票open cheque Q,xL8i M,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7D#y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H,X|-B  
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支票换现金||兑现to cash a cheque = (F   
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清理票款to clear a cheque UUJQc~=  
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保证兑现to certify a cheque `S@TiD*  
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填写支票数额to fill up a cheque Mn.,?IF`K  
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支票上划线to cross a cheque G:=
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开发支票to make out a cheque \WCQ>c?~  
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签发支票，开立支票to draw a cheque||to issue a cheque senK(kbc  
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透支支票to overdraw a cheque 9B: 3Ha=  
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背书支票to endorse a cheque rVYoxXv  
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请付票款||清付票款to pay a cheque||to honour a cheque 0M_oFx  
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支票退票to dishonour a cheque |^pev2g  
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拒付支票to refuse a cheque Ux[<g%F"  
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拒付支票to stop payment of a cheque *v>ZE6CL  
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提示要求付款to present for payment #o.e (C  
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见票即付持票人payable to bearer +K57. n{  
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支付指定人payable to order n_8[bkbi  
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已过期||无效out of date||stale RpHl q  
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请给出票人R/D||refer to drawer Y?T{>"_ W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (B7G'h.?  
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文字与数字不一致words and figures differ Lpchla$
 
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支票 [uq>b|`RG  
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时间已过account closed N+-Tp&:wY  
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更改处应加盖印章alterations require initials l^B.
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时间已过effects not cleared da{]B5p\  
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停止付款payment stopped X>%nzY]m  
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支票毁损cheque mutilated *
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汇款||寄钱to remit||to send money Ycm)PU["  
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寄票供取款||支票支付to send a cheque for payment od;-D~  
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寄款人a remitter #XV=
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收款人a remittee N,ht<l\  
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国外汇票foreign Bill 
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国内汇票inland Bill \?bV\/GBR  
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跟单汇票documentary bill ?0b-fL^^+l  
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空头汇票accommodation bill gW,
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原始汇票original bill ;!yK~OBxt  
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改写||换新票据renewed bill ];r! M0  
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即期汇票sight bill||bill on demand 9rB3h`AVF  
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…days after date||…days after date…日后付款 :]"5UY?oF  
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…months after date||…months after date…月后付款 PjQl(v&O  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight dg D-"-O  
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同组票据set of bills :4AQhn^;"  
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单张汇票sola of exchange||sole of exchange ,%i Scr,z  
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远期汇票usance bill||bill at usance [o^$WL?c
 
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长期汇票long bill ~Nh6po{  
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短期汇票short bill 8lQ/cGAc  
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逾期汇票overdue bill *oO%+6nL  
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宽限日期days of grace L F?/60  
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电汇telegraphic transfer （T.T） bR`
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邮汇postal order||postal note （Am.）||post office order||money order  %Z;RY5  
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本票promissory note （P/N） [bL
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押汇负责书||押汇保证书letter of hypothecation zJ`u>:*$  
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副保||抵押品||付属担保物collateral security ft"-  
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担保书trust receipt||letter of indemnity t%@iF U;}  
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承兑||认付acceptance -6MPls+  
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单张承兑general acceptance f:j:L79}  
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有条件承兑qualified acceptance "t2T*'j{  
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附条件认付conditional acceptance
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部分认付partial acceptance  
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