[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。   LZ~`29qw(  
会计报表statement of account X} JOX9pK  
&d$
~6'x*  
"-i#BjZl/  
Wr|G:(kw\!  
往来帐目account current M^SuV  
):6-  
hCc0sRp  
|w)5;uQ&\  
现在往来帐||存款额current accout zjM/M  
SX+RBVZU  
H/cTJ9zz  
\SYvD y]  
销货帐account sales 6* r cR]  
iQ`]ms+  
oNRG25  
-l*A  
共同计算帐项joint account M'jXve(=yF  
BnEdv8\,&s  
{sc[RRN~C  
3o8\/-*<  
未决帐项outstanding account Enj_tJs  
2cnj@E:5l  
Lar r}o=  
hLuJWjCV  
贷方帐项credit account||creditor account G%hO\EO  

!=zx  
QUP|FIpZ  
@phN|;?  
借方帐项debit account||debtor account RV!<?[  
>[3X]n,0  
E$S`6+x`:a  
6v47 QW|'  
应付帐||应付未付帐account payable 0\ f-z6  
qZ\L  
3V-6)V{KaE  
sd!sus|( R  
应收帐||应收未收帐account receivable mTj
m92  
84`rbL !M  
@l >Xnqx)  
B_~jA%0m'  
新交易||新帐new account +i)AS0?d  
.
uDM_ 34  
J:};n@<  
05)|"EX)  
未决帐||老帐old account zD_HyGf  
 i
G-N  
w6U @tW  
nLd~2qBuv  
现金帐cash account pG28M]\  
|
cu`f{E2]  
AN10U;p/O  
lPS*-p#IZ  
流水帐running account 22vq=RO7Z  
$c9=mjwH  
TcZN %  
zPBfiK_hV  
暂记帐||未定帐suspense account `vEqj v  
d Uz<1^L  
 q)oN2-  
PW^ 8;[\QP  
过期帐||延滞帐overdue account||pastdue account )*HjRTF6G  
2FT-}w0;  
#~e 9h9  
)Pa*+ew7  
杂项帐户sundry account 0x#E4v(UA  
?pKN'`  
1PIzV:L\  
@LC~*_y   
详细帐单||明细表detail account R-C5*$  
V/&o]b   
5G oK"F0i  
@ RX`>r{_  
呆帐bad account 3{q[q# "  
"OJr*B  
`vX4!@Tw  
m+7`\|`jQ  
会计项目title of account w .l|G,%=  
;_p fwa4  
z5ZKks   
nrbazyKm  
会计薄||帐薄account-book "uS7PplyO  
5%'S  
w>vmF cp  
%09*l%,;  
营业报告书||损益计算表account of budiness||business report U%,;N\:_  
19w_tSg  
9b%|^.B  
qxSs ~Qc  
借贷细帐||交验帐account rendered iP,v=pS6  
>F|qb*Tm7  
-;<>tq
'3`  
T NIst  
明细帐account stated w Oj88J)  
;YM]K R;  
R9q0,yQW
 
soxfk+ 9  
与…银行开立一户头to open an account with QSv^l-<  
H}a)^90_  
h-,?a_  
~R$[n.Vpk  
与…银行建立交易to keep account with p4y6R4kyT  
|yU3Kt  
ZGzc"r(r:#  
d["x= [f  
继续记帐to keep account i<Q&
D\Pv  
q>P[nz%  
LVoyA/F  
+#9xA6,AE  
与…有交易to have an account with |[DV\23{G  
i<bxc  
Pwg/Vhfh  
*afej
jW[  
作成会计帐||有往来帐项to make out an account with ,,Jjr[A_j  
)p h30B  
zF=#6  
G~`'E&/  
清算||清理债务to make up an account Yu1QcFuy  
f@h2;An$w  
dA|Lufy#  
e"lD`*U8R  
清洁帐目||与…停止交易to close ones account with OCwW@OC +  
E`(5UF*>  
7t`E@dm  
8F\~Wz7K  
结帐to close an account 2'|XtSj  
An/>05|  
xSx&79Ez<*  
/G{&[X<4U  
清理未付款to ask an account||to demand an account g(KK9Unu  
HE@-uh  
6W]OpM  
FoQ?U=er  
结清差额to balance the account with >G<4Ro"  
mn(/E/  
:a=ro2NH  
^M[#^wv,  
清算to settle an account||to liquidate an account||to square an account A\Lr<{Jh  
y9=t;qH@|  
% N7gT*B:  
^dheJ]n=k  
审查帐目||监查帐目to audit an account $^] 9  
=.VepX|?D  
l&\tf`~  
=7F
E/S  
检查帐目to examine an account Nz3zsP$  
rf)PAdj|~  
>-UD]?>  
(6e!09P&  
转入A的帐户to charge the amount to As account UB5}i('L  
jkZ_c!  
7zOhyl?  
u):X>??  
以计帐方式付款to pay on account *Ro8W-+  
^xzE^"G6  
~o}moE/ ;O  

37J\i ]  
代理某人||为某人on ones account||on account of one Bjurmo  
Lr K9F^c  
@QvfN>T  
],!\IqO  
为自己计算||独立帐目on ones own account m};~JMo]  
<+ -V5O^  
eL>K2Jxq  
j7Q BU  
由某人收益并负风险on ones account and risk||for ones account and risk >&*6Fqd  
nrxjN(9V%+  
cjCE3V9X  
rdORNlK&  
由某人负担for ones account||for account of one 2q2p=H>&  
;+S2

h-4  
ON:LPf>"-  
Wpiv1GZ%c8  
按某人指示||列入某人帐户by order and for account of one B)(p9]q  
j:3A;r\  
#N<s^KYG-  
V`WI"HO+  
列入5月份帐目for May account SS>:Sw  
d)`nxnbMeM  
}`+O$0A  
=YS!soO  
编入某中帐项下to pass to the account of||to place to the account of s4\SX,  
0S)"Q^6ny  
sV9{4T~#|  
MAsWds`bpB  
寄出清算书to send in an account||to send in render an account /ig^7+#  
eyI-s9#t  
f 3nnXE"  
T {5 M1r  
支票薄cheque book 34&u]4=L)  
SL?%/$2g=O  
*#X+Gngo  
 e B9m4  
支票陈票人cheque drawer IqR[&T)lj  
Yke<Wy1  
.#:@cP~v  
@j)f
(Zlu#  
持票人cheque holder Jgi{7J  
E-*>f"<h  
UgOGBj,&5W  
.HH,l  
不记名支票cheque to bearer||bearer cheque IdN%f]=/  
=CD :.FG.  
$=;bccIob  
H
nH2u;  
记名支票||认人支票cheque to order M8^ziZY  
@E&X&F%  
;&7qw69k  
<uWJ>sg^6  
到期支票antedated cheque ,=XS%g}l4  
_zVbqRHlw  
Z(Ls#hp  
r&j+;JM5  
未到期支票postdated cheque A_X^k|)T  
.q'FSEkMJ  
&L[8Mju6  
]9~#;M%1  
保付支票certified cheque !T&
u2=`D  
l1`c?Y  
Z;dwn~Tw  
MRxo|A{  
未获兑现支票，退票returned cheque YA/H;707l  
|eVTxeq  
`qYc#_ELv  
ej
??j<]  
横线支票crossed cheque U8.0L  
5u=U--  
O7L6Htya  
}gi` ?58J6  
普通横线general crossing ,M9hb<:m  
J[_?>YJ  
6=[ PJM  
sB*h`vs0T  
特别横线special crossing PHB\)/  
z;@S_0M,Z  
U%SNROj  
~jrU#<'G9  
空白支票blank cheque f|HgLFx  
=,}!Ns{k  
aX%g+6t2  
rqG6Ll`=+
 
失效支票，过期支票stale cheque s $=B~l  
fh5^Gd~  
:[$i~V  
u{y5'cJ{  
普通支票open cheque BfO}4   
|Y,X=Ed  
#7E&16Fk  
tI(t%~>^  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }e;p8)]Wl  
Bg 8t'dw?K  
t3h \.(mq  
vA $BBXX  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L:];[xa%  
NIcNL(]  
5Qe
}v  
h: (l+jr  
支票换现金||兑现to cash a cheque l>Oe ,`9O  
:O2v0Kx  
F^[Rwzv>c  
zJym`NF  
清理票款to clear a cheque ,jdKcWy'  
9cHNwgD>v  
z8MpE  
m0K2p~  
保证兑现to certify a cheque ~o\]K  
r'}k`A5>  
#p^pvdvh3  
SZ1pf#w!  
填写支票数额to fill up a cheque ]{l O  
X$Qi[=L  
~s^6Q#Z9|  
[_z2z6  
支票上划线to cross a cheque Mdq'> <ajL  
6(RqR  
q.Aw!]:!  
MZ#2WP)F  
开发支票to make out a cheque E!]rh,mYK  
2LK*Cv[  
{Eb2<;1o{  
Sr-^f
aL  
签发支票，开立支票to draw a cheque||to issue a cheque W!Os ci  
D_`)T;<Sp  
LHGK!zI  
P) 0=@{(  
透支支票to overdraw a cheque ; {#M  
'Rf#1ls#  
w2_I/s6B  
v6(l#,  
背书支票to endorse a cheque ;Z0cD*Jb  
v?iH}7zb%Q  
?@7|Q/  
qQ\hUii  
请付票款||清付票款to pay a cheque||to honour a cheque 5|H(N}S_  
>WG91b<Xq  
m_W.r+s~C4  
+R jD\6bJb  
支票退票to dishonour a cheque 9n2%7dLQ*  
8YkH  
Y@xeyMzE  
e(5Px!B  
拒付支票to refuse a cheque 0hr)tYW,G  
N1zrfn-VU  
E.*OA y  
m(Xr5hw:6  
拒付支票to stop payment of a cheque -"b3q  
)Syf5I  
faeyk]u  
Tp.iRFFkP  
提示要求付款to present for payment (B4A$t  
"PP0PL^5F  
#8HXR3L5=!  
omU)hFvyS  
见票即付持票人payable to bearer rm;"98~zJ?  
}Bg<Fm  
i2c<q0u  
\r&@3a.>  
支付指定人payable to order [~0q )  
{:j!@w3  
J
#5o  
e;Z`&  
已过期||无效out of date||stale YR`rg;n#  
+VFw YdW,  
qf
{B  
+F6_P  
请给出票人R/D||refer to drawer a#j^
gu$m  
-v2q:x'G#  
Tj~#Xc  
b,sc  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U6 R
4UK  
OlFn<:V K  
O/~^}8TLL  
=&xoyF  
文字与数字不一致words and figures differ a-hGpYJJG  
oVgNG!/c0  
^@> Qiy  
CR=MjmH  
支票 -JQg{A  
n[-!Jp[  
时间已过account closed !Z)^

c&  
c W%O-  
]jrxrUl  
00TdX|V`  
更改处应加盖印章alterations require initials QQcj"s
 
VG7#6)sQoK  
| Ylk`<  
QyQ8M1
m  
I'YotV7  
Z}f_\d'  
时间已过effects not cleared =h
lu, By  
"|rqt.f2[  
y?hW#l~#X  
M*uG`Eo&  
停止付款payment stopped Jp0.h8i  
Wg&:xff  
}aI
fIJ  
#+\G- =-  
支票毁损cheque mutilated ,:{+ H  
*RM'0[1F4  
-/?<@*n  
';F][x5j  
汇款||寄钱to remit||to send money bc-)y3gHU  
m8' 1@1d|  
mAa]Et.  
J_$~OEC~  
寄票供取款||支票支付to send a cheque for payment TQH#sx  
:Yqa[._AF  
+3CMfYsr8  
.|-y+9IP  
寄款人a remitter RdHR[ Usm  
4r&~=up]  
7a net  
?CD q^)T[  
收款人a remittee kvn6 NiU  
!NjE5USi  
<i-RF-*S  
*Y~64FM  
国外汇票foreign Bill tAUMSr| ?  
8),Y|4  
7(Kc9sJC%%  
F^-4Pyq@  
国内汇票inland Bill t,_[nu(~8%  
<Vb{Q
Ogc;  
(WvA9s{/  
`RRORzXoS  
跟单汇票documentary bill iqeGy&F-  
yM@cml6Ox  
%s>E@[s  
\\JXY*DA:+  
空头汇票accommodation bill ^da-R;o]  
$P_Y8:  
[qB=OxH?  
\ :.p8`  
原始汇票original bill om6R/K  
e<K=Q$U.  
<*P1Sd.  
&PX'=UT  
改写||换新票据renewed bill ojri~erJE?  
0ZN/-2c A#  
,")7uMZaF\  
-5K/ cK  
即期汇票sight bill||bill on demand ~WSC6Bh@9  
<>TBM^  
RiklwR#~r/  
:nI.Qa'"H  
…days after date||…days after date…日后付款 2ip~qZNw><  
(!s[~O6  
_17"T0  
mwxJ#  
…months after date||…months after date…月后付款 EZ4qhda  
K4"as9oFP  
e]QkZg2?Yn  
6c:$[owC  
见票后…日付款…days after sight||…days sight /_P`xm+=AC  
S(pfd2^  
ryN-d%t?  
43Q&<r$[T  
见票后…月付款…months after sight||…months sight jolCR-FDu  
2k_Bo~.  
c1i7Rc{q  
ctGjqHo  
同组票据set of bills [>E0(S]  
? 4_;9MkN  
dU,/!|.K  
7_RU*U^  
单张汇票sola of exchange||sole of exchange ~$`b{  
hY!G>d{J  
dn Xc- <  
#!2g xm;g  
远期汇票usance bill||bill at usance ee0J;pP2#  
I ;_.tG  
]zO]*d=m  
 Po5}Vh  
长期汇票long bill 4{|lzo'&  
p: o*=  
sb1/4u/W  
;.Kzc3yz}  
短期汇票short bill W 6pS.}  
h
RP0D
jc  
O1z>A  
 m ]\L1&  
逾期汇票overdue bill UJb7v:^  
{1o=/&  
E^g6,Y:i9  
, Le_PJY)  
宽限日期days of grace PSRGlxdO  
&5B+8>  
Y !`H_Qo  
|c;S'36  
电汇telegraphic transfer （T.T） e"vEh  
X**w
RF  
og>f1NwS[  
pH4i6B*5  
邮汇postal order||postal note （Am.）||post office order||money order !n7?w@2a'  
g$A1*<+  
|aZ^K\yIF  
HjK|9  
本票promissory note （P/N） dWI\VS9  
?f%@8%px  
/(q*  
|Oo WGVc  
押汇负责书||押汇保证书letter of hypothecation n1H*][CK  
o*<(,I%  
k2xjcrg  
;>PV]0bOm>  
副保||抵押品||付属担保物collateral security U*-%V$3+w5  
 CSs3l  
^!A{ 4NV  
b&LhydaJ  
担保书trust receipt||letter of indemnity &P\T{d2"  
O".#B  
rP*?a~<  
ddw!FH2W (  
承兑||认付acceptance zP5HTEz  
&=f%(,+  
'HOt?lpu!  
FCg,p2  
单张承兑general acceptance $hA[vi\5  
$Q?UyEi  
(j2]:BVu  
le*pd+>j  
有条件承兑qualified acceptance j3$KYf`T}  
EB)0 iQ  
Z!*Wn`d-k  
P/^:If
uR  
附条件认付conditional acceptance 5Eq_L  
](%-5G1<  
6n>+cX>E  
T'w=v-(J  
部分认付partial acceptance   zhFGMF1