[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。   ]jgMN7  
会计报表statement of account >h{)7Hv  
D&!c7_^  
wL~-k  
!YENJJ  
往来帐目account current {YF(6wVl  
I T?~`vi  
uG=~kO  
G?<uw RV  
现在往来帐||存款额current accout ~UQXt r  
e)*-<AGwC  
NY"+Qw@$  
*1g3,NMA  
销货帐account sales @cu#rWiG  
XNQPyZ2@|b  
^50\c$  
sny$[!)  
共同计算帐项joint account e&-MP;kgW9  
Ox9M![fC  
N<^)tR8+  
c;.jo?RR2  
未决帐项outstanding account *NCkC ~4  
~'w]%rh!  
vq:?a  
Hb3t|<z  
贷方帐项credit account||creditor account ,Rdw]O  
#T++ 5G  
B,U|

V  
iaHL&)[YK  
借方帐项debit account||debtor account p9![8VU  
6 l7iX]  
i'p6#  
xiOAj"}
~  
应付帐||应付未付帐account payable Of m0{c=  
~-
eB  
>f70-D28  
<FfmDR  
应收帐||应收未收帐account receivable ng:B;; m  
Egmp8:nZl@  
;e6L@)dp9  
oc;4;A-;`c  
新交易||新帐new account Q[)3r ,D  
:QIf0*.O  

^~^=$fz  
~rlPS#]o  
未决帐||老帐old account
HT7I ~]W  
l'7'G$v  
jE n9T  
@*BVS'\  
现金帐cash account 2`J#)f|  
{9vMc  
OmlM9cXm^4  
s*R UYx  
流水帐running account 'm0_pM1:D  
Yf_/c*t\5  
,*8)aZ1k  
uAu'2M,_  
暂记帐||未定帐suspense account o:`^1  
r4Xaa<  
!uP8powO  
=!u]t& yv  
过期帐||延滞帐overdue account||pastdue account >Se-5QtLcf  
mFt\xGa  
;?C`Jagx  
e[6Me [b  
杂项帐户sundry account /9
o6R:B  
Y>x3`f]  
dF7
`V J2  
f.0HIc  
详细帐单||明细表detail account <Ok7-:OxA  
wb ^>/  
Wr`<bLq1vs  
pnUL+UYeM  
呆帐bad account 9Zr6 KA{  
?}HZJ@:lB  
KQ ^E\,@o  
4U3 `g  
会计项目title of account GJ:oUi  
xVTl  
~:*V'/2k  
9Y?``QBN  
会计薄||帐薄account-book vAjog])9s  
~5>TMIDiuR  
f8-~&N/_R  
DABV}@K"  
营业报告书||损益计算表account of budiness||business report lo-VfKvy  
iD/+#UTY  
:s1.TQ;Y(  
&%tW   
借贷细帐||交验帐account rendered ),H1z`c&I  
=&PO_t5)z  
_&[-< cu  
!&5|:96o  
明细帐account stated [LrO"9q(  
+_jM$?:F}  
fi%lN_Ev?  
u Yc}eMb  
与…银行开立一户头to open an account with 7!;zkou  
&{q<  
OS1f}<  
&3SmTg %  
与…银行建立交易to keep account with .g94|P  
\eAV: qV  
[E/. r{S  
$01~G?:]`  
继续记帐to keep account UG4I@@=  
Q_dMuoI  
X{:3UTBR  
_|{Z850AS  
与…有交易to have an account with ,eSpt#M  
5Q:%f  
@'y
8* _  
(B%[NC6  
作成会计帐||有往来帐项to make out an account with ( X+2vN  
"~KTLf  
*;Cpz[N  
3QF[@8EH{  
清算||清理债务to make up an account O\6gw$  
7Hj7b:3K&!  
40z1Qkmaey  
W$W w/mcl+  
清洁帐目||与…停止交易to close ones account with SiJ{  
OLV3.~T  
K[x=knFO   
ca5;Z@t$S  
结帐to close an account tKds|0,j|  
{, ? Gj@$  

O}j@+p%M  
b *3h}n;  
清理未付款to ask an account||to demand an account
mx#)iHY  
j?g#8L;W\w  
[k&7h,  
?.n1t@sG&  
结清差额to balance the account with 0f
K#:6  
fwh/#V-i  
.~TI%&#  
vsQvJDna~  
清算to settle an account||to liquidate an account||to square an account "z=~7g  
RD;A  
3,#v0#  
(cV1Pmn  
审查帐目||监查帐目to audit an account (+<66 TO  
{xOzxLB;  
K<%8 .mZ7  
Lr(JnS  
检查帐目to examine an account 7#X`D  
k~
F,n  
nZG zez  
K$B~vy6E`  
转入A的帐户to charge the amount to As account M@p<L VP  
M(uJ'Ud/!  
Vr ;>Im  
Xq"Es  
以计帐方式付款to pay on account [57`V&c5  
P"Z1K5>2L  
J3B+WD]  
8i<]$
 
代理某人||为某人on ones account||on account of one "L8Hgwg  
Vup|*d2r0E  
madbl0[y.  
)J 2UNIgN  
为自己计算||独立帐目on ones own account r=p^~tuyxr  
/b/  6*&  
J,s:CBCGL  
B]mMwqM#  
由某人收益并负风险on ones account and risk||for ones account and risk +ZFN8  
0}|%pmY`  
3df5 e0  
YPO24_B  
由某人负担for ones account||for account of one Rm6i[y&  
I1s$\NZ~]  
@W~aoq6  
"$ISun=8  
按某人指示||列入某人帐户by order and for account of one =.JcIT'  
{XD':2E  
jM-5aj[K  
l-x-
 
列入5月份帐目for May account )n[=)"rf  
KP$AT}D  
,DEcCHr,  
G]mD_J1$  
编入某中帐项下to pass to the account of||to place to the account of }wI+eMr  
7s;;2<k;_  
=EU;%f  
tCA0H\';  
寄出清算书to send in an account||to send in render an account rj?c  
-8dz`
o}  
ub+XgNO  

)h{+pK  
支票薄cheque book q]*jT
b  
F IB)cpo  
{.DY\;Q  
<Q`3;ca^  
支票陈票人cheque drawer ou`KkY||  
8U7dd[  

6#\:J0  
02,.UqCz  
持票人cheque holder ug;~dhe~  
AS[j)x!  
#7}YSfm^6  
e<FMeg7n  
不记名支票cheque to bearer||bearer cheque _A0X[}^K  
*O\lR-z!k  
^&$86-PB/  
x"cB8bZ!$  
记名支票||认人支票cheque to order }z|9F(I  
2^w{Hcf  
mgM"u94-]
 
9`? M-U  
到期支票antedated cheque <(V~eo e  
"/2kf)l{4  
L{&=SR.  
X\i;j!;d  
未到期支票postdated cheque @ `mke4>_  
"<%J^Z9G  
!,]c}Y{i  
-(ST   
保付支票certified cheque Kltqe5  
og&h$<uOZt  
N.ZuSkR
M  
!41"`D!1  
未获兑现支票，退票returned cheque 9wO2`e )  
S1m5z,G  
f/4DFs{  
n.R "n9v`  
横线支票crossed cheque BNFYUcVP  
`R-?+76?  
.~q>e*8AH  
ZvO1=* J,  
普通横线general crossing uY/CiTWr  
|YfJ#Agm+  
W )Ps2  
J8Vzf$t};  
特别横线special crossing =qL^#h83y  
>J)4e~9EJ2  
G-;EB  
RZ ?SiwE  
空白支票blank cheque >&F:/   
4mp
cI  
6K=}n] n  
_sy]k A  
失效支票，过期支票stale cheque m| 7v76(  
|L:X$oM  
"ctZ"*  
@U1t~f^  
普通支票open cheque 9
>`d B  
wwJs_f\  
sO S^  
B7.&yXWgn  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {k[dg0UV  
t)~$p#NS  
!T8sWMY  
JeA_mtSQ|  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lLglF4  
9|OOT[  
&n0Ag]$P  
c "t&,OU:  
支票换现金||兑现to cash a cheque :hR^?{9Z4>  
xh!T,| IR  
h ]&~yuI>  
p1mAoVxR  
清理票款to clear a cheque }nO%q6|\V  
TgJ6O,0  
+V[;DOlll  
/
~c9'38  
保证兑现to certify a cheque [~`p~@\+  
5Nbq9YY  
6VJS l%X  
6BEDk!  
填写支票数额to fill up a cheque K*4ib/'E a  
s vS)7]{cU  
%mzDmrzq  
%,aSD#l`f  
支票上划线to cross a cheque U9awN&1([  
\%V !& !'  
zvdIwV&oT  
dNov= w  
开发支票to make out a cheque ^<    
j7NOYm5N  
yF+mJ >kj  
DNyt_5j&:  
签发支票，开立支票to draw a cheque||to issue a cheque U:[CcN/~3  
<i`s)L  
M&H,`gm  
c%+uji6  
透支支票to overdraw a cheque b5f+q:?{  
Xf mN/j2  
zTi 8y<}  
1|:;~9n<t  
背书支票to endorse a cheque c+8 Y|GB  
HsT6 #K  
$Q,]2/o6n  
wub7w#  
请付票款||清付票款to pay a cheque||to honour a cheque CoWT  
(|3?wX'2U  
M8y|Lm}o  
wgq=9\+&  
支票退票to dishonour a cheque X\*H7;k,  
zN-Y=-c  
K2V? [O#  
R$+"'N6p  
拒付支票to refuse a cheque :/RvtmW  
6wXy;!2  

=G eGlI6  
C+mPl+}w  
拒付支票to stop payment of a cheque [TxvZq*4  
![MtJo5  
9[`\ZGWD  
t^%)d7$  
提示要求付款to present for payment -Hy> z  
-Y N(j\  
G%h+KTw  
=CCddLO  
见票即付持票人payable to bearer O~6AX)|&=  
%?8.UW\m  
Mt%Q5^  
,">CPl]  
支付指定人payable to order '] _7Xa'  
U<'z,P
x6  
ZuP3/d  
zn|O)"C  
已过期||无效out of date||stale DQ0 UY  
I+jc  
2(Yt`3Go(  
%L-{4Z!"sI  
请给出票人R/D||refer to drawer $:onKxVM  
%0 U@k!lP  
H ;Gs0Qi;  
$d&7q5[  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FEBRUk6.h  
y'JJ#7O=  
th0>u.hJ  
-;i:bE  
文字与数字不一致words and figures differ V=Bmpg  
VwarU(*  
G,(Xz"`,  
<N=ow"rD  
支票 87KSV"IU8  
_LWMz=U=J/  
时间已过account closed S>"
C}F$X  
1WY$Vs  
|47 2X&e  
N;=J)b|9  
更改处应加盖印章alterations require initials l9 H-N*Wx  
piIG
SC  
\oP  
{%\;'&@z\  
a<((\c_8G  
]a:T]x6'  
时间已过effects not cleared hWX4 P  
5\}QOL  
i/C0 (!  
"#Q"gC.K  
停止付款payment stopped 'w|N} 4  
7&V3f=aj6  
c5[~2e  
?9*[\m?-  
支票毁损cheque mutilated wvr`~e  
.wtYostv  
%@C$xM"  
HEK?z|Ne  
汇款||寄钱to remit||to send money 1Va @w  
vgr5j  
u(`7F(R  
/[q_f  
寄票供取款||支票支付to send a cheque for payment +bWo{   
KkR.p,/  
V:g
XP1P  
nyG5sWMpe  
寄款人a remitter z qd1G(tO  
;;EFiaA  
,%y!F3m  
pT; xoe   
收款人a remittee mVT[:a3  
mx2Ov u  
L|A1bxt  
G/KTF2wl7  
国外汇票foreign Bill 3b<;y%  
gO]8hLT  
]\3<UL  
fs#9*<]m  
国内汇票inland Bill UXHtmi|_:  
9*CRMkPrd  
8BnsYy)j  
 O%Qz6R  
跟单汇票documentary bill G4uO
Y?0N  
\F7NuG:m,  
)Qo^Mz  
N,ZmGzNP)  
空头汇票accommodation bill  b|Eo\l2  
\T;(k?28HN  

c{i\F D   
m2F+6G  
原始汇票original bill 3C#Sr6  
c>#3{}X|x%  
6N.MCB^  
2j[;M-3  
改写||换新票据renewed bill -TyBb]  
IXR%Ig gJA  
p.vxrk`c  
!\q'{x5C  
即期汇票sight bill||bill on demand $,1KD3;+]  
QEY#U|  
ZVCa0Km  
Z%VgAV>>  
…days after date||…days after date…日后付款 :Z3]Dk;y  
H*&!$s.  
2:6lr4{uY  
FOuPj+}F  
…months after date||…months after date…月后付款 k| >zauK  
2K{)8;^  
9]a!1  
HU-#xK  
见票后…日付款…days after sight||…days sight j|
y"Lc q  
x\5\KGw16  
-qB{TA-.\  
F'njtrO3  
见票后…月付款…months after sight||…months sight }\EHZ  
&3YXDNm  
snny! 0E\m  
8fQXif\z  
同组票据set of bills )oMMDHw\  
HgOrrewj  
FW"gj\  
]Q{MF- EKj  
单张汇票sola of exchange||sole of exchange 2| ERif;)  
D(">bR)1  
l'"Ici#7Ls  
W
L<f!  
远期汇票usance bill||bill at usance bm(.(0MI  
ZJ|&t  
 h x hl  
>jm^MS=  
长期汇票long bill $_ k:{?  
IjRUL/\=  
X@@7Qk  
t~ z;G%a  
短期汇票short bill h%U,g 9_  
e|.a%,Dcy  
*6]_ 6xO  
+HY.m+T  
逾期汇票overdue bill O
pf^#6'mq  
bU_P@GKB  
<
f@ A\  
w #RfD  
宽限日期days of grace !]!J"!xg*  
lAPPng`  
c4FU@^Vv  
o1rH@D6/-  
电汇telegraphic transfer （T.T） nbU?:=P  
(l:LG"sy\  
wZ~eE'zx+  
8,?*eYNjb  
邮汇postal order||postal note （Am.）||post office order||money order gqACIXR  
>Gr,!yP  
lAZBlO  
a*Ng+~5)6  
本票promissory note （P/N） E>`gj~  
0J1&6b  
1IZTo!xi  
vN`JP`IBx  
押汇负责书||押汇保证书letter of hypothecation v^1n.l %E  
%CG=mTP  
LKu ,H  
(^LR9 CW  
副保||抵押品||付属担保物collateral security ci{WyIh  
)zvjsx*e=J  
NpF)|Ppb{  
C 4hvk'=  
担保书trust receipt||letter of indemnity EL1*@  
B3V+/o6  
H@ .1cO  
3Cl&1K #5  
承兑||认付acceptance L ^{C4}x=  
^TCfj^FP  
<~35tOpv  
"AHuq%j  
单张承兑general acceptance ,HfdiGs}j  
%1%@L7wP>  
1Et{lrgh f  
p
"=8{LrO  
有条件承兑qualified acceptance &8QkGUbS<  
\Gz 79VW  
? ]hS^&  
2"L a}Vx2  
附条件认付conditional acceptance _:?b-44  
(, 2U?p  
5q{ -RJ  
$C9['GGR  
部分认付partial acceptance    aq%i:};