[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。   hM}2++V  
会计报表statement of account tPsU7bFk  
]mSVjF3l  
iQF93:#  
JK4 @  
往来帐目account current 4hIC&W~f  
Ry C7  
xh 0!H| R  
.+yJ'*i$d  
现在往来帐||存款额current accout } qTvUs  
M3%<kk-_  
A\`Uu&  
I/g]9 y  
销货帐account sales [z\*Zg  
JFfx9%Fq  
,P^"X5$  
wr`eBPu  
共同计算帐项joint account ?W()Do1tR  
+dfSCs  
zw?6E8$h  
1Q< a+ l  
未决帐项outstanding account *"@P2F&  
L6T_&AiL$  
!SnpesTn  
3?:}lY<,  
贷方帐项credit account||creditor account Go4
l#6  
TUG3#PSnm*  
Z_%>yqDC  
C}CX n X  
借方帐项debit account||debtor account u|e2T@t=  
8MIHp[vm%  
 l}JVRU{  
$\H>dm  
应付帐||应付未付帐account payable _>s.V`N'  
VuGSP]$q  
gIeo7>u  
U
u ,Re  
应收帐||应收未收帐account receivable j2+&B9(  
^#+9v  
N}\i!YUD  
7 UR)4dYA  
新交易||新帐new account ~jgd92
`{z  
n}2}4^  
)j](_kvK  
m9/a!|fBE  
未决帐||老帐old account 0/c4%+ Ln  
<iMLM<J<w  
D3eK!'qS  
.$Y[>9  
现金帐cash account 1z)+P1nH]  
"xWC49
  
bkb}M)C  
Z=#!FZ{  
流水帐running account OnG?@sW+4!  
d/e9LK  
NFQ0/iuW  
YPN|qn(  
暂记帐||未定帐suspense account IySlu^a  
,W.O*vC
A  
 M`
bK   
ak%8|'}  
过期帐||延滞帐overdue account||pastdue account Gb"PMai  
BJqM=<nQ  
d<y B ~Y  
,\VNs'j  
杂项帐户sundry account N7|ctO  
&4DWLI  
0'gJSrgNI  
t JJaIb6Xj  
详细帐单||明细表detail account nF=h|rN  
b(wiJ&t  
E]bj I$j  
\hg12],#:@  
呆帐bad account HR4^+x  
Yt&^i(  
T3\Q<  
$N~8^6  
会计项目title of account .2`S07Z  
y8\44WKW  
j &~OR6  
)A nX[:y  
会计薄||帐薄account-book bEM-^SR  
By" =]|Q  
^X^4R1V)  
Kpg]b"9.R  
营业报告书||损益计算表account of budiness||business report RK|C*TCnl  
0Nmd*r  
Y}PI{PN  
9mr99tA  
借贷细帐||交验帐account rendered 9\V^q9l  
tv5SQ+AI3  
fF ;-d2mF  
<~'\~Zd+  
明细帐account stated O0e6I&u:  
^dQ#\uy  
XSXS;Fh)  
geua8;  
与…银行开立一户头to open an account with oTZNW  
~i(X{^,3  
5MT$n4zKu  
'(;`t1V8k  
与…银行建立交易to keep account with sk9*3d5I  
Ue! &Vm  
;: f.a(~c  
PC/ Oo~Gx  
继续记帐to keep account +Ibcc8Qud  
g$~ktr+%  
IF<pT)  
@jX[Ho0W'  
与…有交易to have an account with S-*4HV_l  
2]hQ56Yv3  
Pr9$(6MX  
}5\F<b^@Y  
作成会计帐||有往来帐项to make out an account with P E0A`  
u`3J2,.  
Y$shn]~  
.hXxh)F  
清算||清理债务to make up an account '`I&g8I\  
$)mK]57  
]:d`=V\&N  
h,45-#+  
清洁帐目||与…停止交易to close ones account with rUR{MF&]D  
,!Gw40t  
\}Z5}~S  
8A#qbBD  
结帐to close an account Pd6p)zj  
Y:XE4v/)@L  
!ffdeWHR  
E)7vuWOO  
清理未付款to ask an account||to demand an account 2Gd.B/L6  
h,"K+$  
zuwlVn  
4cDjf~n  
结清差额to balance the account with *F[@lY\p  
A}W)La\  
Z_Qs^e$  

9ePG-=5I  
清算to settle an account||to liquidate an account||to square an account {1Z8cV  
x\T 9V~8a  
D6
fry\  
&'Pwz  
审查帐目||监查帐目to audit an account hCS|(8g  
3 -Nwg9U  
jvv3;lWDL.  
@z[,w`  
检查帐目to examine an account `83s97Sa  
yPs4S?<s  
DryN}EMOKD  
t"4RGO)jh  
转入A的帐户to charge the amount to As account `f?v_Ui-$  
lV<2+Is  
[uqe|< :  
;6P#V`u  
以计帐方式付款to pay on account e=e^;K4  
g<(3wL,"  
Y">m g=B  
w/&)mm{  
代理某人||为某人on ones account||on account of one Oh)s"f\N  
:Yeo*v9  
mCah{~  
>
U.  
为自己计算||独立帐目on ones own account sxc^n aK0  
<?yf<G'$  
^C$Oht,cU  
RrB )u?  
由某人收益并负风险on ones account and risk||for ones account and risk  qmQ}  
=A[:]),v  
@/jLN  
4 JC*c  
由某人负担for ones account||for account of one 3*INDD=  
Zcst$Aro  
,6TF]6:  
$$'a  
按某人指示||列入某人帐户by order and for account of one z 3((L  
#x|x
L7  
o\<m99Ub  
F9h'.{@d  
列入5月份帐目for May account S\wh *'Y  
SUGB)vEa  
;6+e!h'1  
CVxqNR*DN  
编入某中帐项下to pass to the account of||to place to the account of y-C=_v_X  

xwvg@  
Yvmo%.oU  

n`v;S>aT  
寄出清算书to send in an account||to send in render an account f[r?J/;P9  
w2 %u;D%  
i*ibx ;s-  
<;eXbO>Q  
支票薄cheque book 1=o|[
7  
xbUL./uj  
,EsPm'`?A/  
9c pjO  
支票陈票人cheque drawer 0 $Ygt0d  
^v2-"mX<  
skSs|slp  
HV0!G-h  
持票人cheque holder d;
:H#F+ (  
xvpCOoGsz  
SK][UxoHm  
ko7*9`  
不记名支票cheque to bearer||bearer cheque yZHh@W4 v  
BIJlU(aF  
rHSA5.[1P  
_U Q|I|V#  
记名支票||认人支票cheque to order WRdBL5  
&Hl*Eg f  
4k7 LM]  
n7EG%q6m+  
到期支票antedated cheque ^k#.;Q#4  
Nd;) V  
27"M]17)  
' \8|`Z
b  
未到期支票postdated cheque An.Qi=Cv  
s8O.yL  
n PAl8  
!PySYY  
保付支票certified cheque At t~NTL  
Q85Y6',  
%jBI*WzR  
dGc<{sQzB  
未获兑现支票，退票returned cheque Q|$?d4La8  
!EwL"4pPw  
?^X e^1(  
- WEEnwZ  
横线支票crossed cheque #&$a7L}  
7RpAsLH=  
\c1NIuJR  
b jq+x:>  
普通横线general crossing U@'F9UB`  
)NjxKSiU@  

)8,)&F  
TXH9Bl
Dn  
特别横线special crossing s.uw,x  
U %,K8u|WH  
1s"/R  
bP+b~
!3  
空白支票blank cheque q@@C|oqEX  
Zqp<8M2  
Fv!KLw@  
<+r<3ZBA  
失效支票，过期支票stale cheque cUDo}Yu  
IncHY?ud<  
VV%Q "0\  
rn8#nQ>QZ%  
普通支票open cheque r5s$#,O/&Q  
Qzh`x-S  
jmkVolz  
I_aSC4  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <\6<-x(H5  
tqMOhR  
"TQ3{=j{  
_Pe,84Ro  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;zpSyyp@  
$%GW~|S\C  
z>&|:VGG  
jb'A Os  
支票换现金||兑现to cash a cheque -ge :y2R_w  
j~#nJI5]  
;*AKeI2  
Pkq
?tm$#  
清理票款to clear a cheque OtsW>L@ O(  
Ojwhcb^  
wU $j/~L  
i|/EA7  
保证兑现to certify a cheque ?*K{1Ghf  
^ALR.N+<  
C%LXGMt  
wVMR&R<t  
填写支票数额to fill up a cheque uB*Y}"Fn  
q"OJF'>w5  
muZ6}&4  
o 00(\ -eb  
支票上划线to cross a cheque -V\$oVS0S  
>`S $(f  
4],*y`& g  
2g`<*u*  
开发支票to make out a cheque  ]$=\zL  
KhFw%Z0s<  
a}#8n^2  
QGkMT+A  
签发支票，开立支票to draw a cheque||to issue a cheque 1SY`V?cu  
jSKhWxL;'  
XqxmvN  
-&UP[Mq  
透支支票to overdraw a cheque !$1'q~sO  
~IhLjE  
tOEY|  
%fH&UFby  
背书支票to endorse a cheque ob(S/t  
*l9Wj$vja  
M&q3xo"w  
4eh~/o&h  
请付票款||清付票款to pay a cheque||to honour a cheque Z H1UAf  
f?P>P23  
iju If9!  
%jc "s\  
支票退票to dishonour a cheque hP$v,"$  
L';b908r2  
R8(Bt73  
Dqz9NB  
拒付支票to refuse a cheque }r _d{nhi  
iI 4XM>`a  
)u67=0s2i+  
.r4M]1Of  
拒付支票to stop payment of a cheque gK Uci  
>x0)  
S`?L\R.:  
Zy+EI x  
提示要求付款to present for payment 3~5%6`  
]\ DIJ>JZ  
9~Ve}NB#z&  
g6V>_|  
见票即付持票人payable to bearer Ak=|wY{  
)/4xR]  
H-ewO8@  
YuVg/ '=  
支付指定人payable to order PS
\n0  
}(-2a*Z;Y  
Qi?xx')  
+ia N[F$  
已过期||无效out of date||stale G~$[(Fhk  
'v?"TZ  
QgB%\mO=  
XxeyGs^%9  
请给出票人R/D||refer to drawer 1*vt\,G  
WPXLN'w+  
Rk(2|I  
7!r)[2l  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4Y!_tZ>  
p+ 7ZGB  
KvtX>3#qM  
#qPWJ  
文字与数字不一致words and figures differ `k.Nphx~%  
DI,8y"!5  
, lUr[xzV  
SGK=WLGM
8  
支票 2Ysl|xRo  
.Km6 (U  
时间已过account closed Bq 9Eu1  
gPYF2m  
6O9?":3;  
>||=#;  
更改处应加盖印章alterations require initials }p$@.+  
n)6mfoe  
%hO/2u  
p^/6Rb"e  
;VlA~tv  
jJU9~5i?  
时间已过effects not cleared !y 7SCz g  
w>6~ zAh  
klON6<w  
R[Y{pT,AY  
停止付款payment stopped [t.x cO  
s J~WzQ  
E>2~
cC*  
T#:n7$M|?A  
支票毁损cheque mutilated 2F- ]0kGR|  
EKTn$k=  
N 
sNk  
W]l&mr  
汇款||寄钱to remit||to send money pipO,n  
4,.B#: 8  
a3?D@@Qnw  
DuV@^qSbG.  
寄票供取款||支票支付to send a cheque for payment t;2\(_A  
B^yA+&3HI  
 p; k7\7  
XA4miQn&  
寄款人a remitter J=@D]I*3  
L28DBjE)A  
i<u g("/  
{iRXK  
收款人a remittee "T+oXK\B  
d>OLnG> F  
=MCQNyf+  
[n!5!/g>j  
国外汇票foreign Bill 20Rj Rd  
LH_rc  
=FfxHo1k  
^w1&A3=6  
国内汇票inland Bill \u@*FTS  
.W/#$s|X\  
(s?Rbd  
/CW 0N@  
跟单汇票documentary bill (|kcSnF0  
ytk
V"^1^  
-Nn@c|fz  
G+dQ" cI9  
空头汇票accommodation bill Rx,Qw> #  
:l/?cV
;  
WVa#nU^  
qzbpLV|
  
原始汇票original bill @_ Q  
a"6AZT"8  
|
:jka
 
%4 0uw3  
改写||换新票据renewed bill l]wjH5mz=i  
~,jBm^4  
g.9:R=JPT  
npD`9ff  
即期汇票sight bill||bill on demand { t1|6R0  
5OS|Vp||
b  
p A|Z%aL  
8:QnxrODP  
…days after date||…days after date…日后付款 Cvk n2T  
d \[cFe1d  
qT}AY.O%^  
%DqPRl.Gu  
…months after date||…months after date…月后付款 Eh{]so  
o fw0_)!Q  
S="teH[  
NrTK+6 z  
见票后…日付款…days after sight||…days sight wE*jN~  
|1z?#@BH  
^qgOgu  
3\~ RWoB0u  
见票后…月付款…months after sight||…months sight Aqp$JM >  
V_.n G;  

b{WEux{)  
RXZ}aX[h  
同组票据set of bills mxxuD"5  
Ait3KIJ9  
`EjPy>kM  
&N^^[ uG  
单张汇票sola of exchange||sole of exchange L4wKG&  
`tZ-8f  
0 jszZ_  
M1sR+e$"  
远期汇票usance bill||bill at usance )X dpzWod  
|` +G7?)Y  
TGe)%jZ  
Xgs 31#K  
长期汇票long bill K}(0H[P  
pMfP3G7V  
*;] j#0  
k&kx%skz  
短期汇票short bill v]tNJ=aI  
yhBf%m  
@&7|Laa  
-5_[m@Vr  
逾期汇票overdue bill 1E]|>)$  
n qR8uL>  
.gPXW=r  
pjh o#yP  
宽限日期days of grace b<N962 q$q  
\vU1*:3  
q')MKR*  
qg(rG5kD@  
电汇telegraphic transfer （T.T） z g'1T2t  
+Je(
]b@  
}E}b/ulg1  
Fa!6*K\  
邮汇postal order||postal note （Am.）||post office order||money order w=r3QKm#K  
Ckelr  
/%fa_+,|-  
c|s*(WljY  
本票promissory note （P/N） @y#QH
J.j  
X)tf3M {J@  
RnA>oKc  
C#y[UM5\k;  
押汇负责书||押汇保证书letter of hypothecation -]uN16\ F  
~sI$xX!  
m _0D^e7#  
'_~X(izc  
副保||抵押品||付属担保物collateral security S;582H9D  
;U +;NsCH  
gD[ Fkq$]  
x}w"2[fL  
担保书trust receipt||letter of indemnity ?Q~6\xA  
Bhy:" r%#  
GQNs:oRJ'  
ed,w-;(n~  
承兑||认付acceptance IQZBH2R  
Zl0Kv*S  

S_z}h  
=Z
sM[wd  
单张承兑general acceptance )-_NtMr~`!  
hLVS}HE2  
H$:Z`CQt<  
Jl"),;Od  
有条件承兑qualified acceptance "%c\i-&t  
-X
VC,.Ly  
]7QRelMiz+  
?G5 JAG`  
附条件认付conditional acceptance C] <K s  
TK)Kq  
*0 ;DCUv  
58H[sM4>  
部分认付partial acceptance   O7#ECUH