[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。   <:!E'WT#f  
会计报表statement of account l{*m-u5&;  
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往来帐目account current k')H5h+Q=  
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现在往来帐||存款额current accout $EHF f$M  
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销货帐account sales ySI}Nm>&=  
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共同计算帐项joint account Yecdw'BW?  
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未决帐项outstanding account 5VpqDL~d  
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贷方帐项credit account||creditor account H "Io!{aKU  
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借方帐项debit account||debtor account TV0sxod6  
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应付帐||应付未付帐account payable t*; KxQ+'?  
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应收帐||应收未收帐account receivable Lagk   
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新交易||新帐new account i#^YQCy  
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未决帐||老帐old account
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现金帐cash account YM#MfL#  
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流水帐running account OiXO<1'$  
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暂记帐||未定帐suspense account Z9NN
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过期帐||延滞帐overdue account||pastdue account A`JE(cIz3  
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杂项帐户sundry account Z*f%R\u  
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详细帐单||明细表detail account IY8< ^Q']  
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呆帐bad account ZA. SX|m  
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会计项目title of account 9d^m 7}2  
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会计薄||帐薄account-book hu} vYA7ZH  
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营业报告书||损益计算表account of budiness||business report 64#Ri!RR}  
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借贷细帐||交验帐account rendered [ dVBsi  
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明细帐account stated Jnd_cJ]a  
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与…银行开立一户头to open an account with 2Sa{=x N)  
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与…银行建立交易to keep account with i.7_i78\"  
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继续记帐to keep account OomC%9/=,  
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与…有交易to have an account with j!!s>7IZ  
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作成会计帐||有往来帐项to make out an account with G1e_pszD{o  
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清算||清理债务to make up an account (pv}>1  
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清洁帐目||与…停止交易to close ones account with =v::N\&  
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结帐to close an account F1_,V ?  
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清理未付款to ask an account||to demand an account G%l')e)9Gq  
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结清差额to balance the account with psmDGSm,&  
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清算to settle an account||to liquidate an account||to square an account R\&z3<-S  
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审查帐目||监查帐目to audit an account gt.F[q3  
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检查帐目to examine an account Zqe$S +u  
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转入A的帐户to charge the amount to As account ulW>8bW&  
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以计帐方式付款to pay on account fa/o4S<  
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代理某人||为某人on ones account||on account of one Wp:vz']V  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk `kvIw,c.  
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由某人负担for ones account||for account of one =8*ru\L:hr  
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按某人指示||列入某人帐户by order and for account of one ^J hs/HV  
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列入5月份帐目for May account pi#a!Quf\  
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编入某中帐项下to pass to the account of||to place to the account of 0n
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寄出清算书to send in an account||to send in render an account pnp8`\cIH  
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支票薄cheque book V*2*5hx  
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支票陈票人cheque drawer C<9GdN  
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持票人cheque holder $iy!:Did  
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不记名支票cheque to bearer||bearer cheque ?F$#t6Q  
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记名支票||认人支票cheque to order _!,2"dS  
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到期支票antedated cheque KTmwkZcfYD  
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未到期支票postdated cheque F|!=]A<  
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保付支票certified cheque m;xa}b{(i  
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未获兑现支票，退票returned cheque 6? .S-.Mr  
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横线支票crossed cheque C{t}q*fG 5  
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普通横线general crossing 1lA? 5:  
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特别横线special crossing Ywt9^M|z;  
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空白支票blank cheque [z7]@v6b  
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失效支票，过期支票stale cheque 4/3w *  
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普通支票open cheque &ID
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d%q&[<'jf  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wXdt\@Qr  
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支票换现金||兑现to cash a cheque |KPNl\%ID  
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清理票款to clear a cheque ,PKUgL}w  
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保证兑现to certify a cheque / a-s9<  
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填写支票数额to fill up a cheque c5KciTD^  
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支票上划线to cross a cheque p>T  
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开发支票to make out a cheque 4Uwcc):f  
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签发支票，开立支票to draw a cheque||to issue a cheque =XSupM[T  
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透支支票to overdraw a cheque Vm I Afe  
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背书支票to endorse a cheque oHV!>K_D  
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请付票款||清付票款to pay a cheque||to honour a cheque ^ p%3@)&  
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支票退票to dishonour a cheque }tH_Y
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拒付支票to refuse a cheque w,!N{hv(  
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拒付支票to stop payment of a cheque NZXCaciG  
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提示要求付款to present for payment {q);1Nnf  
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见票即付持票人payable to bearer MBol_#H  
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支付指定人payable to order `cRRdD:dA  
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已过期||无效out of date||stale A_.}-dzF  
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请给出票人R/D||refer to drawer rGQ([e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds AnBD~h h  
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文字与数字不一致words and figures differ {>X2\.Rl  
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支票 .H86f !=  
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时间已过account closed ev5m(wR  
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更改处应加盖印章alterations require initials G4n-}R& '  
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时间已过effects not cleared {jEEAH)  
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停止付款payment stopped zm=|#f  
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支票毁损cheque mutilated )H*BTfmt  
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汇款||寄钱to remit||to send money Q.l3F3;  
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寄票供取款||支票支付to send a cheque for payment ,y[w`Q\  
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寄款人a remitter LP//\E_]  
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收款人a remittee P,K^oz}  
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国外汇票foreign Bill ;^so;>F  
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国内汇票inland Bill B3&ETi5NTU  
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跟单汇票documentary bill n@//d.T  
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空头汇票accommodation bill qXB5wDJg  
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原始汇票original bill  kntULI$`  
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改写||换新票据renewed bill $%?[f;S3,  
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即期汇票sight bill||bill on demand *\$ko)x?c  
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…days after date||…days after date…日后付款 a- 7RJ.  
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…months after date||…months after date…月后付款 hGU 3DKHT  
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见票后…日付款…days after sight||…days sight rnM C[  
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见票后…月付款…months after sight||…months sight L#`
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同组票据set of bills H .)J?3  
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单张汇票sola of exchange||sole of exchange y+$a}=c
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远期汇票usance bill||bill at usance HK`r9frn  
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长期汇票long bill \1#~]1~ s  
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短期汇票short bill WWv.kglz  
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逾期汇票overdue bill +jj] tJ$[  
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宽限日期days of grace 2\G[U#~bi  
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电汇telegraphic transfer （T.T） ]v0=jm5A  
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邮汇postal order||postal note （Am.）||post office order||money order zu``F]B  
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本票promissory note （P/N） slV]CXW)t  
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押汇负责书||押汇保证书letter of hypothecation Gvc/o$_  
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副保||抵押品||付属担保物collateral security +xBM\Dz8  
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担保书trust receipt||letter of indemnity *NQsD C.J^  
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承兑||认付acceptance S|T*-?|  
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单张承兑general acceptance 10r9sR  
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有条件承兑qualified acceptance &u~%5
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附条件认付conditional acceptance
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部分认付partial acceptance   gdG#;T'