[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。   }X3SjNd q  
会计报表statement of account dvi L5Eaj  
~a5p_xP  
QMfa~TH#p  
n(b(H`1n  
往来帐目account current "oYyeT ,?  
)vK %LmP  
ccJ@jpXI  
\S@;>A<J  
现在往来帐||存款额current accout 5"5D(  
V(Ps6jR"BS  
2c <Qh=  
*Ki ],>_~  
销货帐account sales gHC -Y 0_  
o~F @1  
!\H!9FR  
KFd"JtPg  
共同计算帐项joint account u4=j!Zb8}  
XnQo0 R.PW  
V>j6Juh  
3I?? K)Yl  
未决帐项outstanding account (@dh"=Lt\  
 # a 'h,  
I#kK! m1Q  
V,($I'&/  
贷方帐项credit account||creditor account V$+xJ  m  
>yn%.Uoh@  
8
Z!+1b  
3Bz0B a  
借方帐项debit account||debtor account -tSWYp{  
DA@YjebP'  
Gv}*Tw$  
+n]U3b  
应付帐||应付未付帐account payable . oUaq|O  
](vshgp2  
jBV2]..  
,ORZtj  
应收帐||应收未收帐account receivable
Rv6{'\:  
d^IOB |6Q  

k=O2s'F`  
9/RbfV[)  
新交易||新帐new account I-i)D  
jpqq>Hbg_  
hNXPm~O
K\  
j[yGfDb  
未决帐||老帐old account :*e0Z2=  
Ix%h/=I  
. x~tEe  
'z2}qJJ)  
现金帐cash account -
3X#$k8  
Wy,DA^\ef  
rB}UFS)  
y>u+.z a|  
流水帐running account Y2j>lf?8  
\0Zm
3[  
r^&{0c&o  
L._I"g5 H9  
暂记帐||未定帐suspense account 7[QU *1bk  
XZA3TZ  
t-lWvxXe  
nbw&+dcJ8  
过期帐||延滞帐overdue account||pastdue account :KZI+  
Y*3qH
]  
-c%GlpZw  
LS4c|Dv  
杂项帐户sundry account //:.k#}~B  
9
'Y~! vY  
X}_}`wIn  
3`J?as@^8  
详细帐单||明细表detail account U}6'_ PRQ  
()K%Rn  
'rRo2oTN  
_$0<]O$  
呆帐bad account }?#<)|_5  

._=Pa)T  
t</rvAH E  
UMo=bs  
会计项目title of account 09eS&J<R  
${KDGJ,^  
9C$b^wHd  
i=reJ(y-  
会计薄||帐薄account-book 75@){ :  
V{$(#r  

+XJj:%yt  
"a-Ex ]  
营业报告书||损益计算表account of budiness||business report F^IYx~:  
J+[&:]=P  
-fz |  
z*l3O~mZ  
借贷细帐||交验帐account rendered U{RW=sYB~9  
?BQZ\SXU  
v@LK3S/!3  
Y1H8+a5@  
明细帐account stated z*YkD"]B  
2K!3+D"  
"Q A#  
PLKp<kg  
与…银行开立一户头to open an account with ln'7kg
 
G
7pj.rQ  
nE+sbfC   
yd`xm
c)  
与…银行建立交易to keep account with ._~_OVU  
26yv w  
234OJ?  
F5gL-\6  
继续记帐to keep account V z8o  
2+TCFpv  
syA
*!Up  
nyi}~sB  
与…有交易to have an account with %8
>s:YG  
8*H-</ =  
\kvd;T#t6  
LgjL+w19  
作成会计帐||有往来帐项to make out an account with 2Auhv!xV  
k8F<j)"  
Tw)nFr8oF]  
H`njKKdR  
清算||清理债务to make up an account Nlx7"_R"Q  
"nU5c4   
$}jp=?,t  
2#kR1rJP  
清洁帐目||与…停止交易to close ones account with &&xBq?  
wxkCmrV  
84DneSpHsp  
F.HD;C-;(  
结帐to close an account ,fpu@@2  
xM8}Xo  
cZk?o  
:@rE&  
清理未付款to ask an account||to demand an account 8s/gjEwA  
-/ ;y*mP  
9 #TzW9  
MGfDx Hg]  
结清差额to balance the account with Ds9pXgU(Z  
zIi|z}WJ  
$\Bzp<SN`  
81eDN6 M\  
清算to settle an account||to liquidate an account||to square an account FAfk;<#'n+  
KiT>W~  
;gYW!rM  
C<?}?hhb  
审查帐目||监查帐目to audit an account AV Gu*  
5B#q/d1/a  
(wEaa'XL  
X|q&0W=  
检查帐目to examine an account n1 =B  
U s 86.@|  
{E-.W"t4  
WjW+EF8(  
转入A的帐户to charge the amount to As account '3 w=D )  
rmu5K$pl  
J0*hJ-/u  
'$YB -  
以计帐方式付款to pay on account a|SgGtBtT4  
>G $8\ &]j  
8W#/=X
h?  
vH%AXzIA  
代理某人||为某人on ones account||on account of one CnSfGsE>  
;,[6 n|M  
GwQW I]  
|iKk'Rta4  
为自己计算||独立帐目on ones own account /:3:Ky3  
Nz_c]3_j  
`E+)e?z  
^q5~;_z|  
由某人收益并负风险on ones account and risk||for ones account and risk Ef{rY|E  
P?p>'avP  
|t+M/C0y/  
( NWT/yBx  
由某人负担for ones account||for account of one LSQWveZz  
C,~wmS )@  
R''nZ/R  
Zt4g G KG  
按某人指示||列入某人帐户by order and for account of one u\wdb^8ds  
<f.*=/]W2  
|I-;CoAg  
+PgUbr[p  
列入5月份帐目for May account l*>t@:2J  
5b45u 6  
*GleeJWz  
w F6ywr  
编入某中帐项下to pass to the account of||to place to the account of ;*1bTdB5a  
<_$]!Z6UR  
QEKSbxL\W  
vw5f.
8T;w  
寄出清算书to send in an account||to send in render an account %a=K:" oU[  
PLU8:H@X  
TPo%zZo  
3[I; 3=O  
支票薄cheque book JTK>[|c9oE  
qzS 9ls>>  
R,R[.2Vi  
LOQoi8j  
支票陈票人cheque drawer @ODwO;_R5  
s3qWTdM  
Mx{VN P  
^ CVhV  
持票人cheque holder kR$>G2$!  
OLh`R]Sd  
t\~lG G-p  
b?9c\-}  
不记名支票cheque to bearer||bearer cheque Ot}fGiio  
RapHE; <  
D FDC'E  
M2HO!btf  
记名支票||认人支票cheque to order n@n608  
ASmMj;>UM  
?#; oqH<  
jJFWPD]u  
到期支票antedated cheque 0q'd }DW  
Ww5c9orXn  
T'\B17 :*  
7pMl:\  
未到期支票postdated cheque r@N 0 %JZZ  
!wiW#PR  
h'VN& T,  
Y.` {]rC  
保付支票certified cheque 2VmQ%y6e"  
@_"B0$,-i  
W}m-5L  
F e 3*pUt  
未获兑现支票，退票returned cheque jv$Y]nf  
+Qy*s1fit  
",/3P
T  
HT]W2^k  
横线支票crossed cheque m|q?g
X9R  
kwxb~~S}h(  
HQHFD0hv  
Rs +rlJq  
普通横线general crossing i0F.c\  
g8^\|   
7sP;+G  
QZy+`  
特别横线special crossing FTM(y CN  
`nBCCz'Y!  

&qw7BuF  
vZV+24YWb  
空白支票blank cheque ").MU[q%Y  
*r!f! eA:  
l;i,V;@t  
GwiG..Y]&  
失效支票，过期支票stale cheque 3:Bwf)*  
-H1mKZDPP  
89@\AjI  
tX;00g;U.  
普通支票open cheque kP
wgayz  
n8(B%KF  
y*2R#jTA  
z0J$9hEg89  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p.K
X[I  
e&[
gde(  
>Gbj1>C}  
F#=XJYG1  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x_9<&Aj6  
P.*J'q 28  
Hw"ik6  
=! v.VF\;  
支票换现金||兑现to cash a cheque [?)=3Pp  
/64jO?mp  
~ILig}I  
H+ra w/"  
清理票款to clear a cheque 9tZ)#@\  
N;,?k.vU  
SQ#6~zxl  
\RN,i]c-g/  
保证兑现to certify a cheque "%~\kJ(G  
l,uYp"F,ps  
~82[pY  
2mL1BG=Yk  
填写支票数额to fill up a cheque >}QRMn|@H  
51yIW*  
lhg3 }dW  
gA ]7YHc  
支票上划线to cross a cheque ~ZU;0#  
h"VQFqQy  
)/k0*:OMyO  
9@AGx<S1  
开发支票to make out a cheque 3nuf3)  
M,V+bt  
.d`+#1Ot(  
`NA[zH,w3  
签发支票，开立支票to draw a cheque||to issue a cheque Vzy]N6QT{  
*Yv"lB8  
sh.xp8^)^>  
JV'd!5P  
透支支票to overdraw a cheque '|^ LNAx  
i} 96,{  
,2S <#p!  
mY-Z$8r  
背书支票to endorse a cheque =/=x"q+X  
k*|dX.C:  
T#Pz_ hAu  
8o8FL~&]  
请付票款||清付票款to pay a cheque||to honour a cheque iHjo3_g)n  
#oMbE<//"  
O%v(~&OSl  
zO{$kT\r&  
支票退票to dishonour a cheque 5_Yv>tx  
7'FDI`e[  
vl$! To9R"  
S-Va_t$  
拒付支票to refuse a cheque ]i*q*]x2u  
"M6a_rZ2W  
^vm[`M  
G B!3` A%&  
拒付支票to stop payment of a cheque 4zghM<  
:b>Z|7g?  
6A M,1  
%u }|4BXoh  
提示要求付款to present for payment Z_' %'&Y  
o^RdVSkU;  
kN9S;o@)  
DHpU?;|3  
见票即付持票人payable to bearer }7hpx!s,  
gT @YG;  
V2es.I  
%9M; MK  
支付指定人payable to order 9CJUOB>]  
hgj#VY$B  
)|LX_kyW  
MSeO#X  
已过期||无效out of date||stale o0-e,F>u  
w|WZEu:0|  
,2JqX>On>Y  
ZJ"*A+IJx[  
请给出票人R/D||refer to drawer yG&kP:k<  
{#QFDA  
3FUZTX]Q1  
<6<uO\B\  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }SitT\%  
7~\Dzcfk"P  
:'y  
37p0*%a":  
文字与数字不一致words and figures differ +azPpGZ=  
+^YV>;  
uW>AH@Pij  
};9dd3X  
支票 O
i BK  
xHsH .f_{  
时间已过account closed 
hPr  
d\;M F  
&4*&L.hPM^  
$pk3d+0B  
更改处应加盖印章alterations require initials 7P/j\frW  
nWFp$tJ/R  
<eN>X:
_N  
344,mnAd  
I.x0$ac7  
vCH>Fj"7  
时间已过effects not cleared }"m@~kg=  
W}L=JJo},  
lG#&Pv>-  
?Tuh22J{Q  
停止付款payment stopped >qtB27jV  
|<y[gj4`T/  
JS(KCY9  
3kR- WgVF,  
支票毁损cheque mutilated eBU\&z[  
3tXtt@Yy  
v@>hjie  
!
YJdi~q  
汇款||寄钱to remit||to send money ^|\ *i  
n
t;A7p
I`  
0?p_|X'_  

s #L1:L  
寄票供取款||支票支付to send a cheque for payment U^pe/11)H  
J=zZGd%  
"Wi`S;  
S<p "k]  
寄款人a remitter FC]? T  
=Rb,`%  
00;=6q]TA  
(|U+(~PJ  
收款人a remittee fiw~"2 U  
K?I@'B'  
{qL
nwy!i  
Nq*\
{rb  
国外汇票foreign Bill }1R k]$XC  
ua U!V4-  
q,:\i+>K*  
P45q}v  
国内汇票inland Bill d=>5%$:v  
Z]SCIU @+  
HwU \[f  
%J|EDf,M  
跟单汇票documentary bill kJDMIh|g  
:eIBK  
#ml
lVQ  
"r"Y9KODm  
空头汇票accommodation bill 3tr?-l[N\  
(Mtc&+n{  
8:t-I]dzk  
-q+Fj;El  
原始汇票original bill 3[V|C=u0  
E0)v;yRcw  
:=i0$k<E/  
*\joaw  
改写||换新票据renewed bill ^1Yx'ua'  
2iH,U  
q!AS}rV  
&Uz ZE17R  
即期汇票sight bill||bill on demand ,/d-o;W  
<|2_1[,sl  
*E$D,  
p O: EJ  
…days after date||…days after date…日后付款 cA/2,i  
c89RuI `B~  
U3z a}3  
x(t}H8q  
…months after date||…months after date…月后付款 Mb<KZ_wYOX  
@{
nT4{  
1%-?e``.
 
;l`8w3fDt  
见票后…日付款…days after sight||…days sight CLYcg$ V  
\DQ
;v  
tXp)o>"  
G4RsH/  
见票后…月付款…months after sight||…months sight /4T%&#6s  
\/$v@5  
ED$gnFa3I  
*=sU+x&X  
同组票据set of bills u{3KV6MS  
u5,IH2BU  
?&X6VNbU  
P0z "Eq0S  
单张汇票sola of exchange||sole of exchange 1gt[_P2u  
bX6*/N  
N9*$'  
RV($G8U  
远期汇票usance bill||bill at usance 5o72X k  
J`x9XWYw  
FCP5EN  
Tl1?5  
长期汇票long bill &G"]v]V  
P,%|(qB
  
"Km`B1f`  
<y'ttxeS  
短期汇票short bill |aVv Lz  
$"UAJ-  
;{ezK8FJ}@  
xp&I~YPH  
逾期汇票overdue bill A9R}74e4g  
I3L1|!  
TxiJ?sDh*  
2 43DdIG$  
宽限日期days of grace pE`(kD  
J\{)qJ*jp  
L{Th>]X  
}.hBmhnZmI  
电汇telegraphic transfer （T.T） O:U@m@7  
^Uf`w7"iY  
3dM6zOK
  
F-R`'{ ka  
邮汇postal order||postal note （Am.）||post office order||money order =DCQ!02  
 h43k
 
4- "wFp  
[L\w]6  
本票promissory note （P/N） k]JL
k"K  
:C&?(HJ&r  
_m&VdIPO  
H}@|ucM"\  
押汇负责书||押汇保证书letter of hypothecation yO($KL+  
X-duG*~  
fg9sZ%67]\  
2Fh_  
副保||抵押品||付属担保物collateral security u,p m\  
YU"Am !  
'L m `L<`  
kj8zWG4KH  
担保书trust receipt||letter of indemnity $-y+97  
L=p.@VSZ  
_E%[D(  
[0}471  
承兑||认付acceptance CxRp$;rk  
-`RJk(  
tL5Xfd?u  
<Kh\i'8  
单张承兑general acceptance vW_A.iI"e  
4 hj2rK'y  
|Bn=$T]  
-Z Z$ 1E  
有条件承兑qualified acceptance )_=&)a1U  
70NHU ;&N  
qYh,No5\;t  
bXW )n<y  
附条件认付conditional acceptance cC[n~OV  
7HJv4\K  
3x'30  
V;6M[ic}  
部分认付partial acceptance   bDkE*4SRX