[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。   #f'
(8JjY  
会计报表statement of account q -.e9eoc\  
6rnehv!p  
IKK<D'6  
B=;pyhc  
往来帐目account current J9LS6~ 7  
:`Kr|3bQ  
mF>CH]k3  
1]@}+H  
现在往来帐||存款额current accout LaZF=<w(  
lK^Q#td:`  
~EU[?  
hG,gY;&[6  
销货帐account sales (/_Q r2KfC  
v}IP%84  
fJCh  
!40t:+I  
共同计算帐项joint account /s%I(iP4  
n;"4`6L~  
{zGIQG9  
xaerM
r  
未决帐项outstanding account 9xg_M=72  
K.2M=Q  
yvxC/Jo 4  
ru`;cXa,  
贷方帐项credit account||creditor account '3o0J\cz  
mm=Y(G[_%y  
Uc0AsUu}?  
e![Q1!r  
借方帐项debit account||debtor account oQDOwM,  
skcMGEB  
UBRMV s  
kXC.rgal  
应付帐||应付未付帐account payable $UjSP  
$EJ*x$  
!9"R4~4  
.Qh8I+Q%  
应收帐||应收未收帐account receivable LM'` U-/e$  
g]xZ^M+  
Ut-6!kAm  
Jb-wvNJu  
新交易||新帐new account >V(2Ke Y  
U30)r+
&  
"|DR"rr'j  
zs"AYxr  
未决帐||老帐old account 8"LaP3U  
"tIf$z  
-R'p^cMA  
LO61J_J<  
现金帐cash account M{kPEl&Z  
/&j4IlT  
sW2LNE  
:e
@JESlLf  
流水帐running account ;( 0:6P8I  
>KY\Bx  
*gz{:}NX  
SA>;]6)`(  
暂记帐||未定帐suspense account 5,AQ~_,'\  
H5RHA^p|  
rF0zGNH  
!CB
x$1z  
过期帐||延滞帐overdue account||pastdue account !v;r3*#Nky  
3/rvSR!  
nv$  
&<Gq-IN  
杂项帐户sundry account }2c}y7B,_  
cn\& ;55v  
oh@r0`J]x  
nnGA_7-t  
详细帐单||明细表detail account 4}LF>_+=  
u}%&LI`.  
4\OELU  
18A&[6"!  
呆帐bad account '*,4F'  
|C&eH$?~=R  
3sZK[Y|ax  
#6H<JB  
会计项目title of account Y|VzeJC  
6$6NVq  
\[oHt:$do  
l.)N  
会计薄||帐薄account-book d}o1 j  
{hg$?4IyQ  
5ZKnxEW,(  
= -VV`  
营业报告书||损益计算表account of budiness||business report Lv^j l  
0KQ8;&a|  
*Yr-:s9J9  
=h_gj >  
借贷细帐||交验帐account rendered YqJIp. Z  
%|,<\~P  
H0(zE*c~  
'j)eqoj  
明细帐account stated S-/#3  
654%X(:q  
ppnj.tLz;r  
%@&)t?/=  
与…银行开立一户头to open an account with JZXc
1R| 9  
:> q?s  
R]Yhuo9,&n  
*tO<wp&  
与…银行建立交易to keep account with ~Op1NE  
r#Fu<so,  
Pj
P%,-@1  
ww,c)$  
继续记帐to keep account l46F3C|  
kxmS  
k`AJ$\=  
d$TW](Bby  
与…有交易to have an account with \O:xw-eG   
"QF083$  
,pASjFWi  
y%,BDyK  
作成会计帐||有往来帐项to make out an account with \Cs<'
(=  
Yq^y"rw  
0\#Q;Z2  
c'B"Onu@m*  
清算||清理债务to make up an account J7_H.RPa  
op-#Ig$#  
jwq"B$ap  
biG9?  
清洁帐目||与…停止交易to close ones account with 3PA'Uk"5Z  
7asq]Y}<  
fEjW7 c  
Ds X>xzM  
结帐to close an account K(d!0S  
?W n(ciO  
^8
m+*t  
ZYsFd_  
清理未付款to ask an account||to demand an account eFio,  
Xu_<4  
g,:Nzb  
v/czW\z  
结清差额to balance the account with 4cQ5E9  
QB[s8"S  
K
8J2eV\  
u,m-6@il  
清算to settle an account||to liquidate an account||to square an account i-?zwVmn  
x3s^u~C)(w  
4iz& "~&1  
 <yS"c5D6  
审查帐目||监查帐目to audit an account PBL^xlg  
A,{D9-%  
JC"K{V{  
psC7IE<v  
检查帐目to examine an account :xPvEK[B7  
6 b}feEh$!  
sPg6eAd~?  
X^Y9T`mQ}  
转入A的帐户to charge the amount to As account f4S@lyYF  
2mZ/ 3u  
3-bcY4  
gJ.6m&+  
以计帐方式付款to pay on account @(c<av?  
? sW`**j  
@'*#]YU8  
#0u69  
代理某人||为某人on ones account||on account of one F?} *ovy  
~It+|X=Kx  
Z]TVH8%|k  
0lCd,a2:  
为自己计算||独立帐目on ones own account E ZKz-}  
#`4^zU)  
%-/:ps  
xD#I&.  
由某人收益并负风险on ones account and risk||for ones account and risk va(9{AXI  
\hW73a!  
2w|u )ow)  
%`QsX {?,  
由某人负担for ones account||for account of one .p9h$z^  
F[=lA"F^  
TDIOK  
2U'JzE^Do  
按某人指示||列入某人帐户by order and for account of one
(eG]Cp@  
d:pm|C|F  
m]d6@"Z.  
aRKRy  
列入5月份帐目for May account ~cBc&u:"  
6r=)V$K<  
j' KobyX<  
,,_K/='m  
编入某中帐项下to pass to the account of||to place to the account of N#['fg'  
Vfm #UvA  
2Lekckgv  
8+a<#?;  
寄出清算书to send in an account||to send in render an account k*3_) S -  
jfPJ5]Z  
ICbdKgLz  
pt%~,M _  
支票薄cheque book 1+t
t'  
T0v@mXBQ  
3ZL7N$N}7  
&9dr+o-(~  
支票陈票人cheque drawer J s<MJ4r>/  
g~hk-nXL.  
gVA}?t;  
JJ9e{~0I  
持票人cheque holder x";.gjI |g  
sx< + *Trl  

oB06{/6  
[G[{l$Eit  
不记名支票cheque to bearer||bearer cheque ^$+f3Z'  
Qv0>Pf  
@EP{VV  
QjjJtKz  
记名支票||认人支票cheque to order XBWSO@M'  
VWA-?%r  
0?Tk*X  
{iIg 4PzrU  
到期支票antedated cheque EM54  
}:9|*m<$t  
J%f=A1Q  
<aSL m=  
未到期支票postdated cheque <x0uO  
S5E,f?l  
6 ,pZRc  
b8{h[YJL2  
保付支票certified cheque $:u7Dv}\  
aEFe!_QY  
_ /%]:  
U??f<  
未获兑现支票，退票returned cheque 3w^J"O/T  
jU4)zN/`r  
K jn&  
5lHN8k=mm2  
横线支票crossed cheque llaZP(pJ  
fv j5[Q  
nL+YL  
^
I'Lw  
普通横线general crossing X\p`pw$  
g?A5'o&Yu  
x)#<.DX  
z@%/r~?|  
特别横线special crossing kJ#[UCqzM  
0'%+X|  
m['v3m:  
CdzkMVH
  
空白支票blank cheque Xs%R]KOwt  
*`g-gk  
M89-*1  
Yn$>QS 4  
失效支票，过期支票stale cheque Bgk~R.
l  
@q{:Oc^
 
6Y>,e;R  
J]|6l/i  
普通支票open cheque $ g

r6  
x<{;1F,k3  
fUp
|3bBE  
3D$\y~HU  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [TbG55  
VM<oUKh_3  
XMeL^|D  
DX&l BV  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +YQ~t,/  
m|nL!Wc  
N'eQ>2>O@  
"u Of~e"  
支票换现金||兑现to cash a cheque ~.4W,QLuD  
\sHy.{  
x  tYV"  
yd0=h7s  
清理票款to clear a cheque ,Ou1!`6?t  
U+9-li  
]uStn   
As6)_8w  
保证兑现to certify a cheque oRT  
_gPVmGG  
Wk\mgGn+  
|c06ix;).  
填写支票数额to fill up a cheque Xc8= 2n  
To#E@Nw  
"q9~C  
!7mvyc!'!  
支票上划线to cross a cheque t`<}UWAH+  
e9z$+h  
Lo|NE[b:G  
B&4f Ypn  
开发支票to make out a cheque Xb(CH#*{z  
HQ|o%9~  
0\\ueMj  
*2qh3  
签发支票，开立支票to draw a cheque||to issue a cheque R "/xne  
>0Fxyv8  
vi[#?;pkF  
jy\W_CT  
透支支票to overdraw a cheque aW`:)y&f  
_XH4;uGg  
B B2_J=wA  
G8^0^@o  
背书支票to endorse a cheque nV!2Dfd  

3iu!6lC  
G*P[z'K=
 
{\vI9cni|"  
请付票款||清付票款to pay a cheque||to honour a cheque 5`4}A%@&  
{f`lSu  
olD@W UB  
Ij;==f~G  
支票退票to dishonour a cheque it qQ)\W  
XysFwi  
I!|y;mh:it  
cPA~eZbX  
拒付支票to refuse a cheque w8AJ#9W   
_-4n~(  
}G>v]bV0V  
( GFgt_  
拒付支票to stop payment of a cheque c8^+^.=pX  
*A~($ZtL  
jGO9n  
3+CSQb
8  
提示要求付款to present for payment ?8Hn{3X  
/M0l p   
NEqt).   
MZCL:#  
见票即付持票人payable to bearer #5'c\\ ?Q  
SL[rn<x|  
JfI aOhKs]  
tP}Xhn`  
支付指定人payable to order 8ku? W  

R<0Fy=z  
ry$tK "v/  
fC=fJZU7$  
已过期||无效out of date||stale MC4284A5  
ShC_hi  
7MKD_`g  
5Z* b( R  
请给出票人R/D||refer to drawer Dl0/-=L  
;):8yBMk  
?cqicN.+6  
,]0S4h67  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4a\n4KO X  
e{v,x1Y_z(  
X}3P 1.n:  
oHxGbvQc  
文字与数字不一致words and figures differ Bj;\mUsk  
?RZq =5Um&  
@''&nRC1  
i?ZA x4D  
支票 JzHqNUn*M  
fp9rO}##  
时间已过account closed =YWT|%^uX  
TcR=GR*cJ  
~RcNZ\2y  
MB1sQReOO  
更改处应加盖印章alterations require initials v2IEJ  
}$^]dn@  

$8jaapNm@  
5i^`vmK  
+c-6#7hh  
7;^((.]ln  
时间已过effects not cleared .6\T`6H=a  
EY So=  
!A~d[</]m  
R78!x*U}  
停止付款payment stopped _o\>V:IZ  
Hr(6TLNw  
DP|TIt,Rl  
<#zwKTmK1  
支票毁损cheque mutilated iwv t%7  
64?Pfir6  
VK9Q?nu  
yb69Q#V2  
汇款||寄钱to remit||to send money Q6u{@$(/N  
$+7ci~gs  
cvhlRI%6  
g8KY`MBnC&  
寄票供取款||支票支付to send a cheque for payment }6<)yW}U  
nlaG<L#  
I=U+G Y:  
S c$gnUYD{  
寄款人a remitter -<xyC8$^$  
e"*BHvy F  
]Qd{ '}+  
ZOp^`c9~  
收款人a remittee Jms=YLIAA  
hBjVe?{  
p 7s@%scp  
J`W-]3S#  
国外汇票foreign Bill ;xhOj<:  
e$HQuA~Q;  
4b]_ #7Qm  
[$^A@bqk  
国内汇票inland Bill 3!>/smb!  
<3lUV7!  
%06vgjOa (  
z9 O~W5-U  
跟单汇票documentary bill p+RAtRf  
b"Zq0M0l  
'5AvT: ^u  
`
v~!H\q  
空头汇票accommodation bill ("OAPr\2dw  
Ey'J]KVW  
EA6t36|TX  
NIaF5z  
原始汇票original bill pL! a  
mGO>""<:  
H/^B.5RYE>  
A?DB#-z.r  
改写||换新票据renewed bill Gbn4
*<N  
{8 N=WZ  
<FQFv IKg  
Q{[@`bZB  
即期汇票sight bill||bill on demand %
MbyKz:X  
eH
Ug-\dy  
BMpF02Y|4  
)%qtE34`  
…days after date||…days after date…日后付款 wYjQV?,  
3?@?-q2g  
x~EKGoz3  
)yrAov\z*  
…months after date||…months after date…月后付款 {\EOo-&A  
MQJ%He"  
>ukQ, CE~  
PyFj@n  
见票后…日付款…days after sight||…days sight  &+G;R  
+bUW!$G  
Ny^'IUu  
wdwp9r  
见票后…月付款…months after sight||…months sight @;;G88=  
lVoik*,B  
.TJ
">?  
3{e'YD~hP  
同组票据set of bills g_vm&~U/'  
IC/Q  
/&(1JqzlB  
&{ZSE^  
单张汇票sola of exchange||sole of exchange #uKWuGz]  
(ii(yz|  
U-g9C.  
qp&4 1  
远期汇票usance bill||bill at usance bAiJn<  
# $~ oe"  
~RInN+N#  
4H-j .|e  
长期汇票long bill |1Hc&  
,9\Sn n  
. :a<2sp6  
^C7C$TZS  
短期汇票short bill /H)Br~ l  
6,+nRiZ  
2+:'0Krc  
)xt4Wk/  
逾期汇票overdue bill 5un^yRMB-  
mxp Y&Y  
'$ [Di'*;  
?Ht=[l=  
宽限日期days of grace ,r`UBQ}?  
xA #H0?a]  
M{E{NK  
6D/tK|  
电汇telegraphic transfer （T.T）  iSiDSeW8  
R=M!e<'  
m$:&P|!'p  
>DP:GcTG  
邮汇postal order||postal note （Am.）||post office order||money order Pl78fs"L@  
~O03Sit-  
-DCa   
TzKK;(GX  
本票promissory note （P/N） %K1")s  
QDE$ E.a  
K5`Rk"s  
wz=z?AZW  
押汇负责书||押汇保证书letter of hypothecation mCdgKr|n  
au$"B/  
; )llt G  
af'@h:  
副保||抵押品||付属担保物collateral security m@\ZHbq  
C-w5KW  
|=5/Rax^  
Z0*%Rq  
担保书trust receipt||letter of indemnity N wtg%;  
X+l'bp]Ry
 
t&}6;z 3  
~pz FZ7n4  
承兑||认付acceptance !9 f4R/ ?  
%|+E48  
o8ppMM8_R[  
K5k?H  
单张承兑general acceptance 2"&) W dm  
f*fE};  
dR +1aY;  
j*3}1L4P  
有条件承兑qualified acceptance v}[ dnG  
'jjb[{g^}}  
DWm SC}{.  
RiR:69xwR*  
附条件认付conditional acceptance *e/K:k  
XvKFPr0~  
YI@Fhr &NU  
( u`W!{1\  
部分认付partial acceptance   YRcps0Dx9