[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。   m7m)BX%O  
会计报表statement of account <=PYu:]h  
}y #aO  
>I;J!{  
2"L a}Vx2  
往来帐目account current _:?b-44  
(, 2U?p  
[fr!J?/@  
EY' 48S  
现在往来帐||存款额current accout wlfq$h p  
A=pyaU`aE  
dZ'H'm;,!  
dmUa\1g#  
销货帐account sales 84M*)cKR~  
"!_,N@\t  
Ln&CB!u  
;q%V)4  
共同计算帐项joint account _f<#+*y  
m[6c{$A/w  
a3[lZPQe  
y_N h5  
未决帐项outstanding account wxo{gBq  
0;x<0P  
xY1@Ja  
Hrj@I?4  
贷方帐项credit account||creditor account S]}W+BF3  
OK=ANQjs(  
)dZ1$MC[  
Kma-W{vGD  
借方帐项debit account||debtor account BZAF;j  
2M3C 5Fu  
#EX NSr  
#tlhH\Pr[  
应付帐||应付未付帐account payable 2, r{z J8  
C'xWRSDO  
@1iH4RE*  
W3-g]#\?  
应收帐||应收未收帐account receivable -{s9PZ3~_  
3pI)  
+]jJ:V  
$' >|r]  
新交易||新帐new account nTxN>?l2E  
W,s Pg\G 3  
PBp+(o-  
]ppws3*Pa  
未决帐||老帐old account )SsO,E+t=U  
Q804_F F#  
I<LIw8LI  
g%T`6dvT  
现金帐cash account P'D'+qS  
f l*O)r  
$JZ}=\n7  
"IKbb 7x  
流水帐running account [Cf{2WB:7  
9Ts r g  
LCkaSv/[RB  
(ixlFGvEq  
暂记帐||未定帐suspense account `*HM5 1U  
*d$r`.9j  
eCX
w8  
N"&qy3F  
过期帐||延滞帐overdue account||pastdue account Kzf^ras4u  
fD ?w!7f-1  
2kVQ#JyuRI  
|g8Q.*"l[  
杂项帐户sundry account zvHeoM,  
25/OV"Z  
Y5$VWUrB  
YKG}4{T  
详细帐单||明细表detail account &(YNz9L  
mUjM5ceAXO  
xr).
ZswQ  
1O W#_
4w/  
呆帐bad account ~k780  
e{7"7wn=  
"?#O*x  
`/L D:R  
会计项目title of account I18<brZJ  
ZIikDih1  
g.d~`R@v  
^A' Bghy  
会计薄||帐薄account-book i :Sih"=  
M5<cHE  
l fJ lXD  
;iTZzm B  
营业报告书||损益计算表account of budiness||business report w^wh|'u^_@  
[3fmhc  
`as6IMqJD  
1JWo~E'  
借贷细帐||交验帐account rendered %:/?eZ  
yjj)+eJ(Q  
ooIA#u  
.l}oxWWoS  
明细帐account stated Lm"zW>v  
wTkcR^  
!J-oGs\ u  
hz*H,E!>  
与…银行开立一户头to open an account with c},wW@SF2W  
$3je+=ER  
'5 k Sr(  
@]xHt&j  
与…银行建立交易to keep account with t'im\_$F  
Z"Byv.yqb  
U t'r^  
0;avWa)Q  
继续记帐to keep account rw]7Lr_>  
q$BS@   
Os"T,`F2s  
]0@ 06G(y  
与…有交易to have an account with Bl!R bh\  
bFtzwa5Gc  
XVWVY}  
X;%*+xQ^  
作成会计帐||有往来帐项to make out an account with jpRC
6b?  
3~6,fTMz{  
*>8Y/3Y\B  
a0=>@?  
清算||清理债务to make up an account Xw_6SR9C  
)h,
-zAnZ  
85 <%L:EC  
!j-JMa?  
清洁帐目||与…停止交易to close ones account with .BjnV%l7Id  
fZF.eRP'  
AAPfU_: ^  
^{R.X:a  
结帐to close an account 0V5{:mzA  
z)0%gd|  
'ghwc:Og|%  
L qdz qq  
清理未付款to ask an account||to demand an account zPt0IB_j'  
jhkNi`E7  
PuoN<9 #  
-VPda @@w  
结清差额to balance the account with ->Bx>Y  
f$p7L.d<  
kRH;c,E@  
Bn? MlG;aA  
清算to settle an account||to liquidate an account||to square an account cu#s}*Ip  
RuuXDuu:VL  
{u_2L_  
|?Bb{Es  
审查帐目||监查帐目to audit an account 9_I#{?  
ti}G/*4  
nk^-+olm  
7UA|G2Zr  
检查帐目to examine an account \r7gubD  
JBxizJBP  
ct-;L' a  
>$dkA\&p  
转入A的帐户to charge the amount to As account StWF66u34&  

Kt/Wd  
k>mqKzT0$+  
2i_X{!0}  
以计帐方式付款to pay on account !-B r?  
k=8LhO  
;$>wuc'L  
)o>1=Y`[z  
代理某人||为某人on ones account||on account of one ?)V}_%fVv  
r(ufyC&  
"Ir.1FN  
/aHx'TG  
为自己计算||独立帐目on ones own account hDc)\vzr  
jFThW N  
H]JVv8  
08JVX'X-mr  
由某人收益并负风险on ones account and risk||for ones account and risk AiE\PMF~{P  
@E5}v  
kx_PMpc  
At=l>  
由某人负担for ones account||for account of one sg!*%*XQ  
b1NB:  
J~URv)g  
 }j /r  
按某人指示||列入某人帐户by order and for account of one X=d;WT4,,  
{P>%l\?  
[H8QxJk  
a{%]X(';  
列入5月份帐目for May account -yn;Jo2-  
RS`~i8e'  
Y%iimbBY|  
UZq1qn@+  
编入某中帐项下to pass to the account of||to place to the account of C;_*vi2u  
oy!Dm4F  
Q0cr^2 4/  
G oJ\6&"  
寄出清算书to send in an account||to send in render an account zu-
1|XX  
wBK%=7  
[6Nw)r(a(  
5{uK;Vxse  
支票薄cheque book N>J"^GX  
>4lT0~V/  
zkrcsc\Z~0  
:$"L;"  
支票陈票人cheque drawer 1S26
Y|L)  
"p{cz(  
|vY0[#E8&  
U|HF;L  
持票人cheque holder >S:>_&I`I  
zz+p6`   
z nc'  
/kY|PY  
不记名支票cheque to bearer||bearer cheque }7H8Y}m  
F]SA1ry  
O7AW9*<  
s s*% 3<  
记名支票||认人支票cheque to order *NDM{WB|)  
?]#
U~M<'  

\|}dlG  
'~ {x
n  
到期支票antedated cheque QQwD)WG  
VYZkHjj)2i  
4,|A\dXE  
r6Hdp  
未到期支票postdated cheque Pkbx/\  
Vp'Zm:
 
$rh{f<  
R""P01IZH  
保付支票certified cheque u(s/4Lu  
j5EZJ`  
]OZk+DU:  
SOI$Mx  
未获兑现支票，退票returned cheque '>]9efJA  
. .|>|X4  
@L-3&~=  
-H3tBEvoI  
横线支票crossed cheque c v b:FK  
Y70[Nz  
m"<Sb,"x!  
G Uf[Dz  
普通横线general crossing
lKd+,<  
X&[S.$_U  
>_Dq)n;%  
-];/*nl  
特别横线special crossing 5xm^[o2#y  
. _5g<aw;  
cVt MCgx  
H?~|Uj 6  
空白支票blank cheque "Z&-:1tP{9  
93-UA.+g  
swBgV,;  
t}zffe-  
失效支票，过期支票stale cheque :K ^T@F5n  
mZ^z%+Ca|  
+ou ]|  
P9)E1]Dc$  
普通支票open cheque zqDIwfW  
^ 2"r't  
I
6x  
Zz<k^
 
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }dl[~iKW  
R&cOhUj22J  
:esHtkyML  
oh k .;  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges IcM99'P(  
,
Jy@n]x  
)T1U!n?^x  
v2e*mNK5  
支票换现金||兑现to cash a cheque qn VxP&  
8\?7k  
sw.c w}1  
2NHkK_B1P  
清理票款to clear a cheque wo($7'.@  
c/Fy1Lv\  
@)A)cBv#  
'~HCYE:5  
保证兑现to certify a cheque Z*EK56.b  
4+ BWHV  
nyyKA_#:5  
B? $9M9  
填写支票数额to fill up a cheque PuvC MD  
 -a``  
(!72Eaw:]  
'D ,efTq  
支票上划线to cross a cheque ^gb3DNV~y  
"|? zQ?E  

DQ'=$z  
t$NK{Mw5_  
开发支票to make out a cheque p^|IN'lx,  
Mu,}?%  
hk =nXv2M  
Zj@k3y  
签发支票，开立支票to draw a cheque||to issue a cheque _MF:?p,l  
,(H`E?m1w4  
!^{0vFWE  
B?BB  
透支支票to overdraw a cheque  <L4.*  
X]^FHYjhS  
j_::#?o!/  
f)`_su U  
背书支票to endorse a cheque toDv~v  
G:$Ta6=  
Tm!pAD  
Sz_bjhyT}  
请付票款||清付票款to pay a cheque||to honour a cheque ,/?7sHK-0  
SG:Fn8   
bC_qoI<   
/NFk@8<?  
支票退票to dishonour a cheque b@G
L*Z  
Rra3)i`
*  
5Lmhip  
[1+ o  
拒付支票to refuse a cheque v2OK/W,0  
> -P UY  
n}KF)W=  
6n[O8^  
拒付支票to stop payment of a cheque HPz9Er  
Y nD_:Z
K  
Z~&$s  
IUB#Vdx  
提示要求付款to present for payment mGss9eZa  
=ttvC"4?  
_ELuQ>zM]+  
N4]Sp v  
见票即付持票人payable to bearer DGR[2C)@N  
xEW>7}+\  
I-?PTr  
~.FeLWP  
支付指定人payable to order /INjP~C  
MK"p~b0->  
DrAp&A|WV|  
Sn6cwf9.s  
已过期||无效out of date||stale u'Od~x^z  
M)m(  
1 u[a713O  
JQi+y;  
请给出票人R/D||refer to drawer XH^X4W  
,iUWLcOM  
7D5[ L  
f*Z8C9)  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
v'0WE  
HuVx^y` @  
8IeE7  
3pzp6o2  
文字与数字不一致words and figures differ s5`CV$bz  
=1kE2u  
B^7B-R Bi0  
Q7 4Q|r7  
支票 V-1H(wRu  
Z<P
?P`  
时间已过account closed x9DG87P~+  
v&7yqEm}B  
"3&bh>#qY  
xbVvK+  
更改处应加盖印章alterations require initials 9Dat oi  
EgE%NY~  
ec8iZ8h8  
g6AEMer  
`\p5!Iq Q  
VnjhEEM!  
时间已过effects not cleared (+(YQ2  
b0(bL_,  
i%FpPni  
"c9T4=]&t  
停止付款payment stopped }s@ i  
!~j-5+DI  
c"wk _#  
o4.?m6d  
支票毁损cheque mutilated U%:K11Kr  
u5'jIq
lU  
K/flg|uZ/V  
 BN_I#8r  
汇款||寄钱to remit||to send money e) \PW1b  
5bj9S  
G5oBe6\C  
> w-fsL  
寄票供取款||支票支付to send a cheque for payment oCxh[U@*D  
G7qB
  
?hFG+`"W  
o8RVmOXe  
寄款人a remitter kB! iEoIBA  
-$2B!#]3
 
HV?Q{XK.b  
:aO`q/d  
收款人a remittee (r
9W[  
2Wx~+@1y  
zOb rp  
j^T i6F>f  
国外汇票foreign Bill s7Z+--I)L  
0en Bq>vr  
%a=^T?8  
DtFzT>$^F  
国内汇票inland Bill )c<X.4  
H
%bXx-  
?qmJJ5Gn  
#dj,=^1_14  
跟单汇票documentary bill rw }wQP_'  
|?gO@?KD
Z  
Lz/{ q6>  
nB9(y4  
空头汇票accommodation bill 2:jWO_V@  
&y+)xe:&S  
"*T4%3dA  
/cX %XZg  
原始汇票original bill !+)5?o  
F&_b[xso7  
n8.Tag(#  
=K;M\_k%y  
改写||换新票据renewed bill @c-| Sl  
GlOSCJZ  
0% zy 6{  
~7$jW[i  
即期汇票sight bill||bill on demand |44 E:pA  
CQns:.`$`  
ukDaX  
hRI?>an  
…days after date||…days after date…日后付款 2uzy]faM  
#JYH5:*  
vo"?a~kY7  
0..]c-V(G  
…months after date||…months after date…月后付款 x>GxyVE  
v/GZByco>  
@=6*]:p2.  
O gtrp)x9  
见票后…日付款…days after sight||…days sight )1E#'v12"  
V'8Rz#Gc5  
1wLEkp!~  
uwc@~=;  
见票后…月付款…months after sight||…months sight |0nt u+  
2o<aEn&7|e  
9CFh'>}$  
zF@/8#  
同组票据set of bills _W  
`6\u!#  
?_j]w%Hz  
A(D3wctdr  
单张汇票sola of exchange||sole of exchange bWg!/K55  
V)Ze>Pp  
4XgzNwm  
62 9g_P)  
远期汇票usance bill||bill at usance oR~s \Gt  
71c(Nw~iQ  
lQq P4-E?  
6B!v;93U  
长期汇票long bill B4eV$~<  
)ml#2XP!f  
j_0xE;g"]  
H+5S )r  
短期汇票short bill )S^[b2P]y_  
 ay,"MJ2  
9dwLkr  
qkA8q@Y4|  
逾期汇票overdue bill w^^8*b<  
9cQ;h37J>  
]2rCn};  
v<vaPvW  
宽限日期days of grace [8'^"  
VK% j45D`  
'kHa_
  
m1DrT>oN'  
电汇telegraphic transfer （T.T） *YP:-  
FVWHiwRU,  
3oM&#a  
oC}2 Z{  
邮汇postal order||postal note （Am.）||post office order||money order .RpWE.C  
'DD~xCXE  
4k)0OQeW6  
=}%Q}aPp  
本票promissory note （P/N） ~_|CXPiQ8  
NEt_UcC  
^!Tq(t5V  
rih@(;)1  
押汇负责书||押汇保证书letter of hypothecation kd OIL2T  
5Un)d<!7&u  
+wcif-  
) ):w`^6  
副保||抵押品||付属担保物collateral security tja7 y"(]  
wg^'oy  
H^XTzE  
>AW&Lfw$
 
担保书trust receipt||letter of indemnity {Z}zT1kA  
cd
;~60@K  
LJOJ2x  
/%AA\`:6  
承兑||认付acceptance f@ .s(i=z  
\{54mM~  
2XrYm"6w  
A\v]ZN4  
单张承兑general acceptance I Z@M K  
nTHCb>,vM  
DpIk$X  
3K%_wCZ  
有条件承兑qualified acceptance X<d`!,bn@  
^TT_BAI  
m}]\^$d  
;FnS=Z  
附条件认付conditional acceptance Hm]\.ZEy  
:Fi$-g  
w sbzGW~=  
B<jVo%og  
部分认付partial acceptance    AtP!.p"j