[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。   ~$#DB@b  
会计报表statement of account MUz.-YRt  
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往来帐目account current \l_ RyMi  
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现在往来帐||存款额current accout bj(U?$
  
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销货帐account sales ?nrd$,
 
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共同计算帐项joint account x '3<F  
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未决帐项outstanding account ;M8N%  
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贷方帐项credit account||creditor account &of %;>$>M  
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借方帐项debit account||debtor account {i~qm4+o  
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应付帐||应付未付帐account payable =w".B[r  
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应收帐||应收未收帐account receivable C
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新交易||新帐new account >~TLgq*  
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未决帐||老帐old account vBj{bnl  
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现金帐cash account g[-'0d\1  
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流水帐running account ~c! XQJ  
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暂记帐||未定帐suspense account ED[PP2[/  
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过期帐||延滞帐overdue account||pastdue account N#C,_ k  
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杂项帐户sundry account ?t'O\n)M  
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详细帐单||明细表detail account
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呆帐bad account KxGK`'E'r  
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会计项目title of account @/`b:sv&*  
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会计薄||帐薄account-book C \H%4p1r  
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营业报告书||损益计算表account of budiness||business report J ;i/X;^  
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借贷细帐||交验帐account rendered ka[ ]pY  
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明细帐account stated xx#;)]WT  
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与…银行开立一户头to open an account with (YGJw?]  
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与…银行建立交易to keep account with Z[FSy-;"  
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继续记帐to keep account 7-'!XD!  
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与…有交易to have an account with 3EI$tP@4  
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作成会计帐||有往来帐项to make out an account with t1 OnA#]/_  
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清算||清理债务to make up an account <omSK- T
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清洁帐目||与…停止交易to close ones account with W+cmn)8  
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结帐to close an account jri=UGf  
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清理未付款to ask an account||to demand an account :tl*>d~  
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结清差额to balance the account with yrSmI) &%  
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清算to settle an account||to liquidate an account||to square an account $>hPB[[  
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审查帐目||监查帐目to audit an account [d`J2^z}  
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检查帐目to examine an account 7v]>ID  
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转入A的帐户to charge the amount to As account FO<PMK  
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以计帐方式付款to pay on account -|bnvPmE  
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代理某人||为某人on ones account||on account of one <~@}r\  
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为自己计算||独立帐目on ones own account <j,ZAA&5%Y  
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由某人收益并负风险on ones account and risk||for ones account and risk j# G4A%_  
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由某人负担for ones account||for account of one ^SM>bJ1Z_  
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按某人指示||列入某人帐户by order and for account of one w%~UuJ#i  

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列入5月份帐目for May account 5, "  
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编入某中帐项下to pass to the account of||to place to the account of (SGX|,5X7  
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寄出清算书to send in an account||to send in render an account Jx@_OE_vp  
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支票薄cheque book y/i{6P2`,D  
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支票陈票人cheque drawer 3Gi^TXE]  
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持票人cheque holder rDI}X?JmX  
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不记名支票cheque to bearer||bearer cheque ~'1gX`o:  
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记名支票||认人支票cheque to order mHe[ NkY6  
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到期支票antedated cheque cl04fqX  
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未到期支票postdated cheque BTc }Kfae  
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保付支票certified cheque 3c%_RI.  
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未获兑现支票，退票returned cheque y0f:N U  
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横线支票crossed cheque "7q!u,u  
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普通横线general crossing `G0k)eW
 
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特别横线special crossing =kTHfdin&  
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空白支票blank cheque ! \VzX  
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失效支票，过期支票stale cheque nW)?cQ I  
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普通支票open cheque ,wf:Fr  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V0NLwl O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Qr\eT}  
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支票换现金||兑现to cash a cheque Wv|CJN
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清理票款to clear a cheque n}b{u@$  
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保证兑现to certify a cheque idB1%?<  
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填写支票数额to fill up a cheque Nyt*mbd5 {  
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支票上划线to cross a cheque tA^+RO4  
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开发支票to make out a cheque jI'?7@32`  
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签发支票，开立支票to draw a cheque||to issue a cheque C[<{>fl)  
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透支支票to overdraw a cheque :-#7j} R&  
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背书支票to endorse a cheque dl[%C6  
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请付票款||清付票款to pay a cheque||to honour a cheque ZbVn"he  
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支票退票to dishonour a cheque 
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拒付支票to refuse a cheque )MSCyPp5  
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拒付支票to stop payment of a cheque +w(6#R8u5  
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提示要求付款to present for payment 'LuxF1>  
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见票即付持票人payable to bearer 6C<GYzzo  
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支付指定人payable to order w(Tr,BFF  
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已过期||无效out of date||stale 4JXvP1`  
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请给出票人R/D||refer to drawer ^jb;4nf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^.g-}r8,  
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文字与数字不一致words and figures differ 91yYR*  
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支票 l=Jw6F+5  
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时间已过account closed V!yBH<X  
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更改处应加盖印章alterations require initials UQYHR+  
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时间已过effects not cleared hgDFhbHtd6  
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停止付款payment stopped s[/d}S@ >  
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支票毁损cheque mutilated )$a6l8  
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汇款||寄钱to remit||to send money Qz2jV
 
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寄票供取款||支票支付to send a cheque for payment on5\rY<I:@  
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寄款人a remitter >Lo'H
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收款人a remittee K9VP@[zbJ  
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国外汇票foreign Bill T
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国内汇票inland Bill |\| v%`r2  
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跟单汇票documentary bill i/!KUbt  
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空头汇票accommodation bill P-yVc2YH  
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原始汇票original bill J5Q.v;  
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改写||换新票据renewed bill +I*a=qjq  
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即期汇票sight bill||bill on demand fti0Tz'  
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…days after date||…days after date…日后付款 x%W~@_  
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…months after date||…months after date…月后付款 w-@6qMJ  
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见票后…日付款…days after sight||…days sight bpDlFa  
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见票后…月付款…months after sight||…months sight `bLJwJ7  
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同组票据set of bills c2Y\bKeN  
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单张汇票sola of exchange||sole of exchange D_`~$QB`,  
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远期汇票usance bill||bill at usance 7Fzr\&  
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长期汇票long bill G6\`Iy68/v  
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短期汇票short bill PT4iy<  
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逾期汇票overdue bill p@@* F+  
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宽限日期days of grace w,<n5dMv  
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电汇telegraphic transfer （T.T） L/N%ft]!T  
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邮汇postal order||postal note （Am.）||post office order||money order ))7CqN  
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本票promissory note （P/N） E$v!Z;A  
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押汇负责书||押汇保证书letter of hypothecation xd+aO=)Td  
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副保||抵押品||付属担保物collateral security '*G8;91u  
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担保书trust receipt||letter of indemnity fBBtS S  
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承兑||认付acceptance !-JvVdM;(  
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单张承兑general acceptance Q$Sp'  
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有条件承兑qualified acceptance ~,x4cOdR#  
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附条件认付conditional acceptance xiqeKoAD  
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部分认付partial acceptance   j-| !QlB