[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。   .I6:iB  
会计报表statement of account h"mG\xi  
iG:9uDY  
bp'qrcFuiL  
u!&w"t61Nd  
往来帐目account current t#kPEiD  
{i:5XL   
q T16th[D  
Mn<G9KR  
现在往来帐||存款额current accout Pc=S^}+  
A7{l60(5  
rZ., \ X_  
ul{u^ j  
销货帐account sales $
OE~0Z\0  
L&C<-BA/  
lq4vX^S  
{l/]+8G^  
共同计算帐项joint account R.(cGZS  
^X&`:f  
] D(laqS;"  
iSm5k:7  
未决帐项outstanding account uO4kCK<7C  
n?@3+wG  
Z0f0tL&A<  
|sM#nhxK  
贷方帐项credit account||creditor account (thDv rT@2  
EYe)d+E*  
a@1 r3az  
ZBDEE+8e  
借方帐项debit account||debtor account Dv7/eRt  
z8#c!h<@;  
nm[ yp3B  
|]qwD,eiH,  
应付帐||应付未付帐account payable <Pg]V:=g'  
o_2mSD
!  
=xO q-M  
"IOu$?  
应收帐||应收未收帐account receivable %-zAV*>  
IIN"'7Z^R  
v>vU]6l  
D,aJ`PK~  
新交易||新帐new account Ek!$Ary  
=c
)O8  
W#pA W  
 eRlJ  
未决帐||老帐old account 8"C;I=]8  
?}QHEk:H  
NXAP=y3  
qXHr"  
现金帐cash account $,vZX u|Qw  
[zO
   
C*e)UPK`  
69Y>iPRU  
流水帐running account jg ~;s  
"HWl7c3q  
;pU#3e+P8  
# ;,b4O7@  
暂记帐||未定帐suspense account (t.pM P4  
M2[ywab  
jni }om  
+C~,q{u  
过期帐||延滞帐overdue account||pastdue account (n&Hjz,Fv  
Dh*>361y-  
/2,s-^  

bSW!2#~  
杂项帐户sundry account Z`fm;7NiVG  
h[()!\vBy  
WMB~? EDhv  
:#!m(s`  
详细帐单||明细表detail account 5S PGv}if  
DzLm~ aF  
v=b`kCH}  
_ ?f~U vK  
呆帐bad account o;o ji  
jW6~^>S  
PI7M3\z  
a#X[V5|6Q  
会计项目title of account <De29'},y  
Y(WX`\M97  
.tB[8Y=J  
U8?% Dq%i  
会计薄||帐薄account-book CtbmX)vE  
xbex6i"ZE  
$'}:nwq6x  
5S'89 r3m  
营业报告书||损益计算表account of budiness||business report %YhZ#>WT  
I;`)1   
Rv=(D^F,  
%g3@m5&  
借贷细帐||交验帐account rendered w{[OtGIi3  
Q!Rknj 2  
M%f96XUM  
g/+P]c6/  
明细帐account stated mDmy637_  
"}PaM R]  
Lwgk}!KR  
ya]CxnKR3  
与…银行开立一户头to open an account with ukV1_QeN[  
Qcu1&t\C  
<J=9,tv<  
]|[,N>  
与…银行建立交易to keep account with \D BtU7"v  
_yTGv-  
R9gK>}>Y  
kUAjQ>  
继续记帐to keep account x|l[fdm5  
6\(wU?m'/  
' jFSv|g+0  
bit&H  
与…有交易to have an account with |`9POl=  
XW6Ewrm=vT  
"Ko^m(`  
vX})6O   
作成会计帐||有往来帐项to make out an account with DPn]de:e  
IbQ3*  
n{j14b'  
F+Og8^!  
清算||清理债务to make up an account 9J_lxy}  
gq`gitu0  
+_uT1PsBY  

%'E
bm  
清洁帐目||与…停止交易to close ones account with Kx?3]  
$trvNbco  
F*hOa|7/  
W:8_S%~d  
结帐to close an account w\KO1 Ob  
),5^bl/  
?:OL8&0  
cYyv iR59#  
清理未付款to ask an account||to demand an account po+>83/!oq  
TI:-Y@8  
qsX
K4`  
%"V Y)  
结清差额to balance the account with 1HxE0>  
C5#3c yf*B  
vMK
mHq  
&;5QB  
清算to settle an account||to liquidate an account||to square an account 2MmqGB}YcW  
DLe?@R5  
49&p~g  
tsR\cO~/  
审查帐目||监查帐目to audit an account D1t@Y.vl  
Z8tQ#Pu{  
oEvXZ;F@.  
fk,[`n+  
检查帐目to examine an account FR_R"p  
]N}80*Rl  
*[@lp7  
y ?]GOQI  
转入A的帐户to charge the amount to As account HcwqVU  
=Y>_b 2  
]N!382  
F`-|@k  
以计帐方式付款to pay on account eAS~> |N#x  
+[Nc";Oy  

!VU[=~  
Y s[JxP  
代理某人||为某人on ones account||on account of one sG*1?  
L31B:t ^  
B P%>J^  
Alaq![7MDP  
为自己计算||独立帐目on ones own account `|e?91@vEa  
poj@G{  
wmdv AMN  
7k}[x|u  
由某人收益并负风险on ones account and risk||for ones account and risk +xMK.*H]W  
6f/>o
$  
i]!CH2\  
),y{.n:wm  
由某人负担for ones account||for account of one C4e3Itc9X  
!Vl>?U?AN  
bS_fWD-  
o,(MB[|hQ  
按某人指示||列入某人帐户by order and for account of one KW|X\1H  
]}H;`H  
K0_/;a] |  
6O8'T`F[  
列入5月份帐目for May account lR_ 4iyqb  
qwJe
eax  
]+x;tPo  
,\zp&P"p  
编入某中帐项下to pass to the account of||to place to the account of syhTOhOX  
`G
> 6  
p>7!"RF:U  
/Ps}IW  
寄出清算书to send in an account||to send in render an account 67Rsd2   
T<kyxbjR  
AHX_I  
;i?Ao:]  
支票薄cheque book HV ab14}E  
iHhoNv`MR  
~E&drl\  
{` Bgxej f  
支票陈票人cheque drawer -I4-K%%B`  
1c_qNI;:p  
X+"8yZz3?  
Ex^|[iV  
持票人cheque holder bv,_7UOG  
]^:l?F\h  
zbn0)JO  
]etLobV  
不记名支票cheque to bearer||bearer cheque VOH.EK?5  
E&r*[;$  
o!EPF-:  
qV0C2jZ2  
记名支票||认人支票cheque to order 0
p\R@{  
+Z[(s!  
wZN<Og+;  
HI6;=~[  
到期支票antedated cheque f!2`N  
j;@7
V4'  
Iu`eQG  
)>08{7  
未到期支票postdated cheque ;B>2oq  
e!wBNcG2  
\Ku6gEy  
NMb`d0;(  
保付支票certified cheque \NwL#bQ~  
HT7V} UiaO  
kr2
V  
XmN3[j  
未获兑现支票，退票returned cheque 8$}1|"F  
&qqS'G*  
xq1=O  
F3[3~r  
横线支票crossed cheque UV8,SSDTV  
oZ;u>MeZ  
/pzEL  
(m|w&oA/  
普通横线general crossing xh Sp<|X_  
e(E6 t_  
Qk?;n F  
aV`4M VWOz  
特别横线special crossing ._JM3o}F  
@A6P[r  
* Zb-
YA  
=BW>jD  
空白支票blank cheque ;7CE{/Bq.p  
l?E7'OEF:  
Qe<DX"  
FaO=<jYi  
失效支票，过期支票stale cheque `ZL~k  
}WXO[ +l  
t.B%7e  
IKSe X  
普通支票open cheque ImQ?<g8$  
{~7VA  
`oH=O6  
$r})j
~c  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bQc-ryC+.  
Et{4*+A  
3uA%1 E  
|4NH}XVYJ>  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `PK1zS
r  
w7}m T3p,)  
=y.!Ny5A  
+:@HJ XwK  
支票换现金||兑现to cash a cheque A+i|zo5p=k  
Ru8k2d$B  
hhQLld4  
*cn,[  
清理票款to clear a cheque vL~nJv  
Cw"Y=`  
Om `VQ?  
V;$ME4B\{  
保证兑现to certify a cheque Ia-`x/r*m  
``bIqY  
e\%emp->  
kd^CZ;O  
填写支票数额to fill up a cheque B;.]<k'3  
"@IrBi6  
z^s/7Va[  
#hPa:I$Oc  
支票上划线to cross a cheque ^b)8l  
.: ~);9kj  
-m*
IpDi  
YB{hQ<W
 
开发支票to make out a cheque eZ+pZ q  
{,z$*nf  
.|x\6 jf  
_kR);\V.8  
签发支票，开立支票to draw a cheque||to issue a cheque 3_k.`s_Z  
CjR I!}S  
/7Z5_q_  
KICy! "af  
透支支票to overdraw a cheque U_!Wg|  
L
|hsGm\
 
& qfnCM0Y  
r9[{0y!4  
背书支票to endorse a cheque 5&V0(LT]C  
<n+?7`d,  
f4F13n_0X  
J+oK:tzt8  
请付票款||清付票款to pay a cheque||to honour a cheque Y] Q=kI  
> cFH=um  
;OjxEXaq  
P~Ss\
PT  
支票退票to dishonour a cheque .|=~x3mPw  
V2-fJ!  
7q_B`$ata  
zq ;Y
E  
拒付支票to refuse a cheque YCJcDab  
Wp!#OY1?
 
CjW`cHd  
C4vmgl&  
拒付支票to stop payment of a cheque rGjP|v@3^  
iU3GUsPy  
]:Y@pZ  
:oRR1k  
提示要求付款to present for payment @wa2Z  
r334E  
tNsiokOm  
=
2;2_u?  
见票即付持票人payable to bearer Y`$dtg {  
<Z^P8nu  
')!+> b(P  
>^mNIfdE^=  
支付指定人payable to order t;?M#I\,{  
9='a9\((mH  
%"#%/>U4  
)tc"4lp-  
已过期||无效out of date||stale Gwl]sMJ  
g5TH
kxp  
R+}x#  
.Pz( 0Y  
请给出票人R/D||refer to drawer Ur^~fW1o  
#Av6BGM|,  
4dv5  
=b\k$WQ_(  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C)w11$.YQ9  
O3H~|R+^  
3awh>1N2W  
~nul[>z  
文字与数字不一致words and figures differ r?^[o  
+n#kpi'T  
a;},y|'E  
cRt[{HE  
支票 ,:RHhg  
p72:oX\QI  
时间已过account closed G-5wv  
cM9z b6m  
!Db0r/_:G  
2=?/$A9p  
更改处应加盖印章alterations require initials 6O|B'?]Pf  
CHeU`!:  
vkFfHzR$  
Z^P]-CB|6A  
",U>;`  
SkGh@\  
时间已过effects not cleared F_KPhe$  
g~zz[F 8U  
qx#k()E.U  
; W ZA  
停止付款payment stopped %O9kq  
EN OaC  
-K+" :kiS  
Qi&!Ub]  
支票毁损cheque mutilated x6=Yt{  
-68E]O  
-c%K_2`  
l)JNNcej  
汇款||寄钱to remit||to send money
)(&Z&2~A  
\>8r)xC  
fT7Z6$  
p([g/Q  
寄票供取款||支票支付to send a cheque for payment BU\P5uB!V  
QfLDyJv`e  
o6{[7jI  
P=Au~2X  
寄款人a remitter z]P=>w  
i5oV,fiZo  
z|';Y!kQ  
>Ln/)j  
收款人a remittee O'5xPJ  
A6?+$ Hr  
"O`{QVg:  
P!;%DI!<b  
国外汇票foreign Bill QG~4<zy  
a T v  
fn
6;  
RR*eq.;  
国内汇票inland Bill jzRfD3_s  
Y}G9(Ci&  
HM'P<<  
y)`f$Hl@1  
跟单汇票documentary bill ]Q?`|a+i  
`# N j8  
L|O'X4"&_  
(A\X+S(  
空头汇票accommodation bill P>*B{fi^  
Idy {(Q  
SGuR
-$U`)  
^lF'
KW$  
原始汇票original bill hJuR,NP  
=qQH,{]c6  
@P
1#)  
=dVPx<l5  
改写||换新票据renewed bill .@#GNZe  
i)vbmV  

&rdz({  
5PaOa8=2f  
即期汇票sight bill||bill on demand h.A@o#x  
jRk" #:  
; O6Ez-"  
}8H_^G8  
…days after date||…days after date…日后付款 Ts+S>$  
,BUDo9h  
+ [ +4h}?  
3Kv~lo
^  
…months after date||…months after date…月后付款 U Bo[iZ|%  
V^n?0^o  
NU>'$s
 
j. @CB`  
见票后…日付款…days after sight||…days sight  j|Q*L<J  
S;!l"1[;  
\!+sL JP  
sZ-A~X@g  
见票后…月付款…months after sight||…months sight  j-H2h  
9n(.v}  
0j=xWC  
bO)voJ
<  
同组票据set of bills _$&C$q$1y  
fyRSg B00$  
-E*VF{IG1  
]c67zyX=%  
单张汇票sola of exchange||sole of exchange .u+ZrA#  
*,hg+?lZ  
S< TUZ /;  
G*oqhep  
远期汇票usance bill||bill at usance nUp, % z[  
;
9WS#>o  
EAPLe{qw:q  
N ,8^AUJ3&  
长期汇票long bill 1E1oy(\V  
B)5QI  
!>n^ ;u  

dX720/R  
短期汇票short bill 2{-};
 
PVNDvUce  
HDV@d^]-  
^HO'"/tB@D  
逾期汇票overdue bill p!b_tyJ  
&bIE"ZBjt  
l r 16*2.  
.B9i`)0  
宽限日期days of grace C(4r>TNm  

^ UB*Q  
:1O49g3R  
xcVF0%wVC  
电汇telegraphic transfer （T.T） ^]{)gk8P~2  
]J]~i[  
I1J/de,u  
M5C%(sQ$  
邮汇postal order||postal note （Am.）||post office order||money order 4!l%@R>O2  
./Y5Vk#Rp\  
_J N$zZ{  
s< GR ?  
本票promissory note （P/N） 
h'wI  
 D|8Pe{`  
%o4d(C B  
gwAZ2w  
押汇负责书||押汇保证书letter of hypothecation {Rd){ky@  
q'% cVM  
)0tq&  
r
_p4pxs  
副保||抵押品||付属担保物collateral security D^!x@I~:  
Z
LN79r{T  
`
~+1i5-}  
RTXl3 jq  
担保书trust receipt||letter of indemnity A;ti$jy  
UtpK"U$XOU  
:S_3(/} \  
2k}8`P;  
承兑||认付acceptance gO9\pI2  
s|q
]11r+H  
vz87]InI  
S.E'fc1  
单张承兑general acceptance ?gGmJl  
#P^cR_|\  
FN>ns,  
C7hJE-  
有条件承兑qualified acceptance ;oT!\$Mu  
?h1r6?Sug{  
fRow@DI\  
DO5H
(a  
附条件认付conditional acceptance IW~q,X+`V  
Jh6 z5xUV  
}Q<cE$c  
@`D`u16]i  
部分认付partial acceptance   :wRaB7