[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 QwI&  
会计报表statement of account 3>T2k }  
3wYhDxY1  
[g/ &%n0^  
kC_Kb&Q0  
往来帐目account current QmKEl|/{u  
 *Cj<Vy  
1!S*z^LGl  
ixvF`S9  
现在往来帐||存款额current accout ,qK'!  
qg06*$%  
,I2x&Ys&.  
(rieg F  
销货帐account sales Fa0NHX2:  
uFUVcWt  
\H4$9lPk  
Ajm  
共同计算帐项joint account ]as+gZ8  
1F'x$~ZI  
T;M4NGmvd  
vNDf1B5z  
未决帐项outstanding account Yn
_v'Os2  
7~qyz]KkE  
;%Zu[G`C  
B9: i.rQ  
贷方帐项credit account||creditor account HkQ rij6  
wM``vx[/  
hnnVp_<]  
8b[<:{[YB  
借方帐项debit account||debtor account 5F78)qu6N  
df)S}}#H  
iu iVr$E  
x+bC\,q  
应付帐||应付未付帐account payable Z [YSET  
K2qKk
 V@  
mhgvN-? "h  
AsfmH-4)  
应收帐||应收未收帐account receivable M^&^g  
c $8M}q:X  
$/kZKoF{f  
Y`*
h#{|  
新交易||新帐new account veAdk9  
=/+f3  
@:/H)F^x  
`D? &)Y  
未决帐||老帐old account gX~lYdA  
a_\t(U  
cB6LJ}R  
sZ>0*S  
现金帐cash account tx$`1KA  
c=f;3N  
W.(Q u-AE(  
f+%s.[;A  
流水帐running account (&1565  
SQ057V>'=  
V X.9mt  
^4C djMF-E  
暂记帐||未定帐suspense account gn:&akg  
x3l~kZ(  
N (0%C?  
W.c>("gC  
过期帐||延滞帐overdue account||pastdue account }_oQg_-7e  
' 7H"ezt  
&3|l4R\  
{XH3zMk[  
杂项帐户sundry account CsJ&,(s(  
 ^+wA,r.  
r<[G~n  
Tq,dlDDOR  
详细帐单||明细表detail account moCR64n  
'F^1)Ga$  
PU-L,]K  
ub]s>aqy   
呆帐bad account m#^;V  
$"g'C8  
pB0 SCS*  
ojx2[a\  
会计项目title of account y9~:[jB  
oml^f~pm  
O jH"qi  
ZU;nXqjc  
会计薄||帐薄account-book 4t 0p!IxG  
A$n:  
@CS%=tE}U  
A}[x))r  
营业报告书||损益计算表account of budiness||business report $U"pdf  
eyy%2>b  
~!P&LZ  
"%w E>E  
借贷细帐||交验帐account rendered ]4B&8n!  
3F$N@K~s  
i)(-Ad_  
9?uU%9r5P  
明细帐account stated ]]T,;|B
 
~En]sj  
WO*dO9O  
 Q!(qb  
与…银行开立一户头to open an account with BD [<>Wm  
sj&1I.@,>  
l4YTR4D  
jEm=A8q  
与…银行建立交易to keep account with '26 ,.1  
T2TWb  
sY* qf=  
F.AP)`6+*  
继续记帐to keep account 2LS91  

t')%;N  
4!A(7 s4t  
@2sr/gX^  
与…有交易to have an account with 1aezlDc*  
Bqw/\Lxwlf  
qmtH0I7)  
VDlP,Mm*  
作成会计帐||有往来帐项to make out an account with u179!  
<m*j1|^{t  
M %!O)r#Pn  
{6mFI1;q  
清算||清理债务to make up an account X.AE>fx*h  
(d['f]S+ &  
5k;}I|rg%  
+*G<xW :M  
清洁帐目||与…停止交易to close ones account with _pkmHj(  
Ue=1NnRDkA  
!
Y*O0_  
A~;+P  
结帐to close an account oN,9#*PVL  
 NW`Mc&  
db.~^][k  
G1:"Gxja  
清理未付款to ask an account||to demand an account :M.]-+(  
[x0*x~1B  
q*}$1 zb  
}x:}9iphF  
结清差额to balance the account with &H%z1 Lp  
GD4+f|1.*  
SKo*8r   
!Hj 7|5  
清算to settle an account||to liquidate an account||to square an account " t,ZO  
OKnpG*)u=g  
fz  rH}^  
AbB+<0  
审查帐目||监查帐目to audit an account o),@I#fM  
ySHio;g9  
vkLyGb7r<  
{"_V,HmEF+  
检查帐目to examine an account _8wT4|z5  

5KW n>n  
;pG5zRe  
BX2}ar  
转入A的帐户to charge the amount to As account \F<C$cys\  
?}No'E1!I  
uCj)7>}v{M  
Q7_#k66gb7  
以计帐方式付款to pay on account r|3<UR%  
9L>ep&u)^  
6\x/Z=}L  
k"+/DK,:  
代理某人||为某人on ones account||on account of one \7Fp@ .S3  
ht*;, [ea  
B~%SB/eu  
\o5
/, C  
为自己计算||独立帐目on ones own account W\O.[7JP  
O`.IE? h#  
~(eD 4"  
VW:Voc  
由某人收益并负风险on ones account and risk||for ones account and risk -uB*E1|Q  
R".*dC,0'B  
4TcW%  
Bb7Vf7>  
由某人负担for ones account||for account of one >ajcfG.k(  
QPW+L*2  
WDh*8!)  
87hU#nVYh  
按某人指示||列入某人帐户by order and for account of one V# JuNJ  
N._^\FRyn  
W1[C/dDc  
aK8X,1g%)  
列入5月份帐目for May account '3B7F5uLx"  
oMKGM@V  
,DCrh k
 
LF!S`|F F  
编入某中帐项下to pass to the account of||to place to the account of 8zpTCae^=7  
cB2~W%H  
ZU5;w  
<4*)J9V^s=  
寄出清算书to send in an account||to send in render an account Fb^,%K:  
K?=g IC:  
8e_9u@p+w  
 8%;]]{(B  
支票薄cheque book =l%|W[OO  
t=n
@<1d  
d4LH`@SUZ-  
?aU-Y_pMe  
支票陈票人cheque drawer \m+;^_;5GW  
1pTQMf a  
 bRx}ih  
KvlLcE~
`o  
持票人cheque holder lv&
y<d;  
B{NGrC`5)  
\5F {MBx !  
t8Giv89{  
不记名支票cheque to bearer||bearer cheque !H`uN  
|@dY[VK>  
q
`@8  
'l._00yu  
记名支票||认人支票cheque to order (?z"_\^n/  
dhi9=Co;  
<#e!kWGR?  
:qvaI,  
到期支票antedated cheque C 4\Q8uK  
Uy$?B"Z  
^ ]SU (kY  
OyyE0  
未到期支票postdated cheque I(+%`{Wv  
Kk/cI6`W  
<is%lx(GDX  
Og"\@
n  
保付支票certified cheque "XKd#ncP  
qa5 T(
:8  
k#<Y2FJa  
,/..f!
bp  
未获兑现支票，退票returned cheque 9TV1[+JWe  
vtXZ`[D,l)  
ljjnqQ%  
HeM-  
横线支票crossed cheque 5}`e"X  
iIU>:)i  
]ru
U X  
3!u:*ibt  
普通横线general crossing D<xDj#Z~1  
),f d,  
pv
,I_"  
IHj9n>c)[  
特别横线special crossing jR{Rd}QtQ  
q%MLj./?[  
Yx<wYzD  
xMo'SpVz:  
空白支票blank cheque ;Y`k-R:E6A  
:tBZu%N/N  
1'9YY")#  
*x&y24  
失效支票，过期支票stale cheque a9TKp$LP`  
<84d Vg  
-P=Hp/ELi  
{&.?u1C.\  
普通支票open cheque S$i3/t  
};]f 3  
&BQ%df<y\  
e"voXe  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount R?+:Js
/  
>y i E}  
fnudu0k  
nWv6
I&  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zNJ-JIo%  
W&Kjh|[1QZ  
5gY9D!;:0D  
u YJL^I8M'  
支票换现金||兑现to cash a cheque )`
90*  
y7Y g$)sL  
[Xo}CU  
wM&W
R2  
清理票款to clear a cheque "SN+ ^`  
/&G )IY]g  
6O'6,%#  
I xE}v%&  
保证兑现to certify a cheque g=x1}nm  
2~2j?\AEd.  
L=5
Fvm  
nN!R!tJPa  
填写支票数额to fill up a cheque j-wz7B  
{AMoE+U  
x>~.cey  
A0 1D-)  
支票上划线to cross a cheque XpibI3:<  
2Jc9} |,  
{]dH+J7  
9>HCt*|_8  
开发支票to make out a cheque Z;nUS,?om  
+a((,wAN2  
bdkxCt  
6`;+|H<$  
签发支票，开立支票to draw a cheque||to issue a cheque :Y2J7p[+  
Yq0=4#_  
*'nZ|r v  
keL!;q|r-)  
透支支票to overdraw a cheque lT~A~O  
~Y'j8W  
6$6Qk !%  
.>{I S4  
背书支票to endorse a cheque <.B^\X$  
YUsMq3^&  
JLH,:2  
!`EhVV8u-_  
请付票款||清付票款to pay a cheque||to honour a cheque $yg=tWk  
N"rZK/@}  
(YH/#n1"{  
<P4*7:jX  
支票退票to dishonour a cheque 3WQ"3^G  
;f)o_:(JJ  
>gLLr1L\  
I`8 jJpG A  
拒付支票to refuse a cheque Jdp@3mP  
cJ!C=J  
"/}cV5=Z  
wx%TQ!  
拒付支票to stop payment of a cheque p7kH"j{xD  
+F3`?6UXz  
,3E9H&@j  
J=C63YB  
提示要求付款to present for payment KL\]1YX  
ccu13Kr>E  
dT*8I0\+  
bD;c>5t  
见票即付持票人payable to bearer +Jv*u8T'  
EU"J'?  
-S,xR5  
WbP*kV{  
支付指定人payable to order .&Ok53]b  
wz(D }N5  
xMAb=87_  
e=%6\&q  
已过期||无效out of date||stale ,t=12R]>  
ie%_-  
;&%G)f  
1_z6O!rx  
请给出票人R/D||refer to drawer Qo;#}%}^^  
SJdi*>  
78i"3Tm)w  
3@7<e~f  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {BlKVsQ  
P qm)OZE?  
,
JUP   
(&a<6k  
文字与数字不一致words and figures differ bhb*,iWA  
A,)G$yT\  
:&oUI&(o  
Vt!<.8&`  
支票 t|Ipxk.)  
w>W`8P_b@  
时间已过account closed {UR&Y  
-=A W. Zo  
ttK`*Ng  
U~w g'  
更改处应加盖印章alterations require initials ToB^/ n[  
r 7mg>3  
GqrOj++>  
i!=28|_  
.V\M/q\Tv  
N3`W%ws`~  
时间已过effects not cleared 9C{\=?e;  
Fc"&lk4e  
C,!}WB@VME  
Twj?SV  
停止付款payment stopped ;5.o;|w?!  
{vJ)!'Eh  
DB>Y#2j4h  
u8wZ2j4S  
支票毁损cheque mutilated >Lo!8Hen  
G{cTQH|  
 ~BVK6  
|=frsf~?  
汇款||寄钱to remit||to send money BI\+NGrB  
?"aj&
,q+  
r12{XW?~  
 yq?_#r  
寄票供取款||支票支付to send a cheque for payment 0KF)+`CC>  
w$5 N6  
QxGQF|  
/I'n]  
寄款人a remitter F)0I7+lP  
Iy}r'#N  
LxGE<xj|V%  
Dk'EKT-  
收款人a remittee 1@ j>2>i  
PSdH9ea  
4nh
e *ip  
)6
?.; B  
国外汇票foreign Bill [LonY
49  
:8_`T$8i4  
F$K-Q;r]<  
Or9@X=C  
国内汇票inland Bill ^/W7Xd(s  
t#y  
afEp4(X~  
kCR)k=*  
跟单汇票documentary bill 16\U'<  
{/BEO=8q2  
f=}Mr8W '  
] %*970  
空头汇票accommodation bill ^gFjm~2I  
v.1= TBh  
8-5a*vV,>  
TKc&yAK  
原始汇票original bill r2T?LO0N{  
=3=KoH/'  
13
Z6dhZu  
KrkZv$u,  
改写||换新票据renewed bill %6<
Pt  
D^PsV  
co3H=#2a  
x 0  
即期汇票sight bill||bill on demand *eXO?6f%s^  
Snt=Hil`  
GtO5,d_  
2vnzB8"k  
…days after date||…days after date…日后付款 1A-8,)  

xgR*j  
{NK>9phoB  
(W/jkm  
…months after date||…months after date…月后付款 >*}qGk  
^@L[0Z`  
]@J}f}Mjo  
"|DR"rr'j  
见票后…日付款…days after sight||…days sight zs"AYxr  
8"LaP3U  
oQ;f`JC^  
1MJ]Gh]5  
见票后…月付款…months after sight||…months sight p2~Q  
w=e,gNO  
w#mnGD  
(&MSP  
同组票据set of bills na']{a1K  
8 (^2  
;D8Nya>%  
M]` Q4\  
单张汇票sola of exchange||sole of exchange xN"KSQpu  
N/?MsrZw  
_R(5?rG,  
Y)u}+Yg  
远期汇票usance bill||bill at usance ($ (1KE  
L)nVNY@Mc  
UuT[UB=x5  
IVNNiNN*5  
长期汇票long bill )Elr8XLw  
Rg[e~##  
Bh' vr3|  
deT
b vl  
短期汇票short bill 9_>4~!x`  
`4EOy:a  
u}%&LI`.  
4\OELU  
逾期汇票overdue bill 18A&[6"!  
j[U0,]  
Xi{(1o4%  
f[}SS]d:E  
宽限日期days of grace pV("NJj!  
1M;)$m:  
ESrWRO f9  
E7eVg* Cvi  
电汇telegraphic transfer （T.T） Ba+OoS  
`f'
q
/  
k(qQvn  
oNU* q .Q  
邮汇postal order||postal note （Am.）||post office order||money order Ro1' L1:  
Zj7XmkL  
*i?qOv/=>  
<aHt6s'  
本票promissory note （P/N） F{"%ey">  
BkZ%0rw%  
Mc}x]j`f  
Uqpvj90sw  
押汇负责书||押汇保证书letter of hypothecation a;S^<8  
R$@.{d &:w  
,?d%&3z<a  
|fI%L9  
副保||抵押品||付属担保物collateral security ,){0y%c#y  
Y>#c2@^i<  
Azle ;\l`  
oPbD9  
担保书trust receipt||letter of indemnity rka:.#!  
qJ/C*Wqic  
#`fT%'T!  
u=l(W(9=  
承兑||认付acceptance y^A$bTQq  
k`AJ$\=  
d$TW](Bby  


p_AV3   
单张承兑general acceptance )g --=w3  
72,iRH  
YiCDV(prT  
1wgu%$|d  
有条件承兑qualified acceptance tQ~B!j]  
-&EmEXs%  
*Z:PB%d5  
+n,BD C;  
附条件认付conditional acceptance JJ~?ON.H  
;gMh]$|"  
hjG1fgEj  
:}JZKj!}M  
部分认付partial acceptance   u7=[~l&L