[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。   CW J
N{  
会计报表statement of account (W}DMcuSd  
vP\6=7 1Y  
}a#=c*+_  
1 |/ |Lq%w  
往来帐目account current aj=-^iGG  
b|iIdDK  
"<f?.l\+  
EVE"F'Ww,_  
现在往来帐||存款额current accout :Ys ;)W+R  
^ > ?C  
igEqty!.  
U#<{RqY  
销货帐account sales
Vv+ oq5hf  
4n1 g@A=y  
y\[q2M<  
4,?beA  
共同计算帐项joint account lkC|g
%f  
)*
Wz5x  
wA6E7vi'  
3o"l sly  
未决帐项outstanding account =NSunW!  
ly6dl
 
8iM:ok  
N vTp1kI]  
贷方帐项credit account||creditor account  vNdW.V}  
ltMcEv-d0  
o 9(x\g  
r;E5e]w*-  
借方帐项debit account||debtor account Z`|\%D%  
OMd:#cWsQ  
"KSdC8MS  
MXjN./  
应付帐||应付未付帐account payable px(~ZZB
"  
4W<[& )7  
LabI5+g  
PYzTKjw  
应收帐||应收未收帐account receivable UUa@7|x  
P0U&+^W"9  
h cu\c+
A  
@ScC32X  
新交易||新帐new account G*~CB\K_  
Qz_4Ms<o  
.[1@wW&L  
.[s6PzQy  
未决帐||老帐old account ePxAZg$ `>  
.ud&$-[a  
"L8Hgwg  
Vup|*d2r0E  
现金帐cash account :LC3>x`:  
q'IMt7}  
= C/F26=|  
oq b(w+<  
流水帐running account $iA:3DM07  
<7zz" R  
^+gD;a|t  
! f}D*8\f  
暂记帐||未定帐suspense account 5H|7DVG  
YPO24_B  
1u(n[<WtT_  
VW;E14  
过期帐||延滞帐overdue account||pastdue account lhf5[Rp  
W@zu
N)U  
-Rr !J37  
#&?}h)Jr'  
杂项帐户sundry account D 5:'2i  
"v0SvV<7  
1N5lI97j  
]86*k% A  
详细帐单||明细表detail account 6\.LG4@LO  
n-,mC/4  
{M=*>P]E  
v yt|x5  
呆帐bad account @=Dc(5`[  
WG
yPyG#Fl  
!1UZ
<hq  
.' h^  
会计项目title of account P
:%b[7  
%c%`<y<~L  
K$r)^K=s  
'Z%1Ly^b  
会计薄||帐薄account-book #.C2_MN>  
'q RQO(9&m  
q!~DCv df  
%|>D{q6C  
营业报告书||损益计算表account of budiness||business report 2]FRIy d  
;>F1?5P{  
-"^xg"  
3\C+g{}e  
借贷细帐||交验帐account rendered 2U"2L^oKI  
{>XoE %  
A5]yC\*zt  
oq|`;k   
明细帐account stated ![J_6f}!  
<:mK&quf  
^&$86-PB/  
rp2g./2  
与…银行开立一户头to open an account with 3-kL0Q["  
TmM~uc7mj  
.[3C  
xO,;4uE  
与…银行建立交易to keep account with W5~!)Ec  
8U4In[4  
PSX o"   
kg,\l9AM  
继续记帐to keep account {z;4t&5  
(Jk[%_b>_  
VWzuV&;P  
<aI}+  
与…有交易to have an account with G2+ gEg  
GaL UZviJ_  
+Yc
@<$4  
Q&"oh  
作成会计帐||有往来帐项to make out an account with k`5K&  
p{``a=  
/NobS'd  
s#")hMJQ  
清算||清理债务to make up an account AN|f:259  
t~) g)=>  
GdrVH,j  
dO,;k+  
清洁帐目||与…停止交易to close ones account with '#.D
`9YI<  
n[ # **s  
{Ve`VV5E  
|YfJ#Agm+  
结帐to close an account UN:qE oS  
\=&Z_6Mu  
>l=^3B,j  
\C$cbI=;+  
清理未付款to ask an account||to demand an account QXl~a%lB  
6\-u:dvGI?  
"*(a2k3J  
;cp||uO  
结清差额to balance the account with x~{W(;`!  
XV`8Vb  
% I2JS  
NLxR6O4}8  
清算to settle an account||to liquidate an account||to square an account ~,xso0  
!C^>
tmqS  
(NJ.\m  
AEElaq.B  
审查帐目||监查帐目to audit an account )ZFc5m^+u  
vz1I/IdTd  
<E^;RG  
b^P\Q s*m  
检查帐目to examine an account 3a=\$x@  
NmF8BmIj  
a$bE2'cb  
ziM@@$.F  
转入A的帐户to charge the amount to As account ~@[<y1g?nG  
uss!E!_%,  
t%f>*}*P*  
NVB#=!
S  
以计帐方式付款to pay on account f;Ijl0d@  
=wD&hDn4  
TgJ6O,0  
+V[;DOlll  
代理某人||为某人on ones account||on account of one /
~c9'38  
[~`p~@\+  
I }8b]  
&0J8ICd=  
为自己计算||独立帐目on ones own account %[azMlp<  
N%e^2O)  
BqdpJIr  
A* Pz-z>z  
由某人收益并负风险on ones account and risk||for ones account and risk jtE'T}!d  
.0;\cv4}  
M 8(w+h{  
zvdIwV&oT  
由某人负担for ones account||for account of one Xh/BVg7$  
^<    
];N/KHeZ  
Z J1
@z.  
按某人指示||列入某人帐户by order and for account of one dk]A,TB*2  
:2:%  
hPCSAo!|  
S?VKzVDB.S  
列入5月份帐目for May account ocp  
IH5^M74b  
-mLu!32I<  
@3FQMs4  
编入某中帐项下to pass to the account of||to place to the account of =5YbK1Q^  
uX&h~qE/  
%|j`;gYV  
%kgT=<E'  
寄出清算书to send in an account||to send in render an account |tTcJ\bG  
Be<bBKQb  
QA)W(1  
`Ao"fRv#  
支票薄cheque book w]V684[>  
dP]Z:  
BuxU +  
mS0;2xU  
支票陈票人cheque drawer &>K|F >7q  
SbsdunW+?  
E33x)CP  
AgUjC  
持票人cheque holder nB 5^  
aQzmobleep  
K 6,c||#<  
O -P`HKr  
不记名支票cheque to bearer||bearer cheque w6^TwjjZ$  
f2v~
: u  
54RexB o  
*e<'|Kq  
记名支票||认人支票cheque to order !vHCftKel  
j)juvat  
mJH4M9WJ]  
X d1+?2  
到期支票antedated cheque fWDTP|DV  
I7t}$S6  
}wEt=zOJ  
t_(Se  
未到期支票postdated cheque IA}.{zY~|  
5Z#(C#  
u~mpZ"9$ 3  
gb[.Ww  
保付支票certified cheque yWr&G@>G  
!thFayq  
N~S#(.}[  
WM=)K1p0u  
未获兑现支票，退票returned cheque M.C`nI4  
v^[!NygShs  
&[yYgfs
p  
*ODc[k'(  
横线支票crossed cheque ~uB@oKMru  
ww'B!Ml>F  

2<V`  
|t#s h  
普通横线general crossing [RTo[-ci2  
m}6>F0Kv  
?;w\CS^Qu  
Dr}elR>~G=  
特别横线special crossing + ]hc!s8  
^lK!tOeO  
EFu>  
Us>
 
空白支票blank cheque jX t5.9 t  
/~?[70B}E  
1Eryw~,,9i  
PX?^v8wlqL  
失效支票，过期支票stale cheque R m2M  
F0k
Q/x  
bPl'?3  
!8RJHMX&  
普通支票open cheque !Uhcjfq`e  
^{E_fQJX  
SF[Z]|0gs  
@Qqf4h  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~BBh4t&  
E6-~  
kkj_k:Eah  
Nvd(Tad  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  PK_2  
;b_<5S  
;\T~Hc}&;  
B5;94YIN  
支票换现金||兑现to cash a cheque J%E0Wd  
:/}=s5aQl/  
\PmM856=ms  
dcE(uf  
清理票款to clear a cheque +]Z*_?j9{  
eNm Wul  
MA7&fNjB  
Nk9w; z&  
保证兑现to certify a cheque J]Q-#g'Z  
!~-@sq  
mx2Ov u  
L|A1bxt  
填写支票数额to fill up a cheque G/KTF2wl7  
3b<;y%  
gO]8hLT  
]\3<UL  
支票上划线to cross a cheque Jb8%A@Z+  
@ZcI]G%  
Hqu?="f=  
C{V,=Fo^  
开发支票to make out a cheque o;pJjC]  
|j$$0N  
rFto1m  
n."XiXsN  
签发支票，开立支票to draw a cheque||to issue a cheque }jNVR#D:  
krXU*64  
tYUo;V  
C3C&hq\%  
透支支票to overdraw a cheque 5N|hsfkx  
SFqq(K2u  
6N.MCB^  
2j[;M-3  
背书支票to endorse a cheque -TyBb]  
F Zk[w>{  
`Z (`  
,u.A[{@py  
请付票款||清付票款to pay a cheque||to honour a cheque _^F%$K6  
_+&/P&  
SCq3Kh  
74KR.ABd  
支票退票to dishonour a cheque ;O({|mpS\  
-Z:nImqzc  
L T/*y=  
W!a'KI'  
拒付支票to refuse a cheque l_ T5KV  
/,ISx}  
sg_%=;  
|b|bL 7nx  
拒付支票to stop payment of a cheque V:1_k"zQ  
%D+NrL(  
5>h# hcL  
|<LW(,|A  
提示要求付款to present for payment z*/}rk4i  
e]7J_9t@  
h{e?Fl  
ET~^P  
见票即付持票人payable to bearer EB5^eNdL  
28 ;x5m)N  
q&: t$tSS  
nD{{/_"'  
支付指定人payable to order 2| ERif;)  
D(">bR)1  
l'"Ici#7Ls  
2L7ogyrU/A  
已过期||无效out of date||stale bm(.(0MI  
xGK"`\V  
 h x hl  
>jm^MS=  
请给出票人R/D||refer to drawer $_ k:{?  
IjRUL/\=  
X@@7Qk  
t~ z;G%a  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h%U,g 9_  
e|.a%,Dcy  
*6]_ 6xO  
~P+;_  
文字与数字不一致words and figures differ O
pf^#6'mq  
WVh]<?GWXk  
<
f@ A\  
w #RfD  
支票 w;V
+)r?w  
UAtdRVi]M  
时间已过account closed ?xzDz  
8>ODtKI*  
1tFx Z#(G  
5m rkw  
更改处应加盖印章alterations require initials Trml?zexD  
.\|}5J9W  
`5
t CmU  
!FbW3p f  
3qrjb]E%}  
rA1;DSw6E[  
时间已过effects not cleared ~{npG  
m~vEandm  
:X#'ELo|  
<l^#FH  
停止付款payment stopped kr5'a:F)  
UJrN+RtL  
hbTJXP~~?  
3b1%^@,ACy  
支票毁损cheque mutilated
B7nm7[V  
G'6f6i|<I@  
oJVpJA0IA  
6g%~~hX
 
汇款||寄钱to remit||to send money QhmOO
-Z?  
_Wo(;' .  

d8/KTl  
_qq>-{-Ym  
寄票供取款||支票支付to send a cheque for payment ')~[J$qz  
-v?)E S  
8jfEvwY  
>D*%1 LH~V  
寄款人a remitter jI,?*n<  
+&8'@v$  
m7m)BX%O  
Xm[Cgt_?  
收款人a remittee , @dhJ8/  
>&uR=Yd  
hZeF? G)L'  
zZ{(7Kfz  
国外汇票foreign Bill ]d50J@W c  
EJJW  
8Z(\iZ5Rgj  
bn 0Rv  
国内汇票inland Bill G0pqiU6  
rb<9/z5-  
y'U-y"7y  
BYWs\6vK  
跟单汇票documentary bill MnD^jcx   
:V:siI Dn  
K&/!3vc  
-v62 s  
空头汇票accommodation bill }i@%$Ixsn  
!eGUiE=  
:A]CD(  
]`_eaW?Ua  
原始汇票original bill l08JL  
WO"<s{v  
g2W ZW#a)  
$5Tjo T  
改写||换新票据renewed bill ;$rh&ET  
~X%W2N2  
^ lM.lS>)  
(pkq{: Fs  
即期汇票sight bill||bill on demand R'x
^Y"  
$o>6Io|D  
u1_NC;  
v!%VH?cA8  
…days after date||…days after date…日后付款 }X^CH2,R  
R#Hz%/:|A  
5u
&hp  
L|K^w *\C  
…months after date||…months after date…月后付款 JzuP AI  
%Y<3v\`_  
geEETb}+y  
Bu,VLIba  
见票后…日付款…days after sight||…days sight @rt}z+JF  
;0]s:0WD0P  
k{w  
]:F?k
#c  
见票后…月付款…months after sight||…months sight :ej`]yK |  
E8PlGQ~z{d  
A!fRpN  
WTQd}f  
同组票据set of bills o&U/e\zy  
G jo&~*;  
-%6Y&_5VK  
[Cf{2WB:7  
单张汇票sola of exchange||sole of exchange :dj=kuUTbu  
Q'
K[?W|C  
K:8. Dvn  
P~7p~ke  
远期汇票usance bill||bill at usance QsH?qI&2jp  
5R/k8UZ  
$SPA'63AC  
+U*:WKdI?  
长期汇票long bill W"ldQ  
}@Ou]o  
1i:Q %E F  
s.9_/cFWB  
短期汇票short bill ]sG^a7Z.X  
T$Rj/u t1  
L(w?.)E  
kCZxv"Ts  
逾期汇票overdue bill *-.,QpgTX  
ipn0WQG  

V{yk  
=X}s^KbI{  
宽限日期days of grace x|q|> dPB  
rv;is=#1  
+DA,|~k_  
n>i}O!agg  
电汇telegraphic transfer （T.T） =%oQIx  
p|o?nI  
Y<9]7R(\;  
_"c:Z!L  
邮汇postal order||postal note （Am.）||post office order||money order ;}E$>]*Yn  
%hH@< <b(s  
<A@qN95m  
BhC>G2 ^7  
本票promissory note （P/N） u$V8fus0  
Y[Kpd[)[v  
*ci%c^}V  
"=vH,_"Ql  
押汇负责书||押汇保证书letter of hypothecation kli)
6R<  
^P}c 0}^  
`sPH7^R  
$|pD}  
副保||抵押品||付属担保物collateral security 4oA9|}<FR  
Ki(  
/w2jlu}yt  
zaMKwv}BR  
担保书trust receipt||letter of indemnity Yi+$g  
c},wW@SF2W  
$3je+=ER  
'5 k Sr(  
承兑||认付acceptance @]xHt&j  
t'im\_$F  
Z@ZSn0  
U t'r^  
单张承兑general acceptance KW-g $Ma  
\+Pk"
M  
 j2%?-(U  
wC~LZSTt  
有条件承兑qualified acceptance m(eR Wx&pZ  
?fmW'vs  
QDpzIjJj  
ePxwN?  
附条件认付conditional acceptance Zt H
{2j0  
Gn}^BJN  
9 Z79  
d gRTV<vM  
部分认付partial acceptance   c3q @]|aI