[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。   )4tOTi[  
会计报表statement of account
Wq}Y|0c  
yPXa  
WNmG
'hlA  
j2GTo~muq  
往来帐目account current B}U:c]  
}gR!]Cs)^  
*&nIxb60b{  
hzcSKRm  
现在往来帐||存款额current accout yRyUOTK  
qe3d,!  
dWK"Tkf\  
d"0=.sA  
销货帐account sales m*f"Y"B.1I  
$3'xb/3|  
&`^PO$  
]H$Trf:L  
共同计算帐项joint account 
KKcajN  
Zb4+zps^-  
aT_%G&.  
ZR8
%h<  
未决帐项outstanding account W Yo>Md 8  
.:I^O[k  
kuI$VC  
/Y#Q<=X  
贷方帐项credit account||creditor account #9e2+5s  
zc.r&(d  
;#XF.l,u  
F(DM$5z[  
借方帐项debit account||debtor account 8c3/n   
f>zd,|)At  
F"| ;  
Qu_=K_W  
应付帐||应付未付帐account payable Memb `3  

i*jnC>  
7I=vgT1F  
^9zlxs`<d  
应收帐||应收未收帐account receivable Z/e^G f#i  
VoC|z
Rd_  
,~G:>q$ad  
K +l-A>Ic  
新交易||新帐new account 9 K~X+ N\  
9l<}`/@}W  
JE_GWgwdv  
m}32ovpw  
未决帐||老帐old account n3_|#1Qu  
8'-E>+L   
Txa 2`2t
7  
f7?u`
"C  
现金帐cash account SNrX(V::z  
kk$D:UQX
 
J 7HOSFwXn  
'> :%n  
流水帐running account ?W\KIp\Kn  
v`\CzT  
>>T,M@s-:  
x }.&?m  
暂记帐||未定帐suspense account 0 } |21YED  
? ]H'egG6  
lGXr-K?+Y  
S76xEL  
过期帐||延滞帐overdue account||pastdue account FvyC$vip  
\F9HsR6  
TUX:[1~Nf[  
xgJyG.?  
杂项帐户sundry account "Z#MR`;&29  
M
i<}q@]e  
`{&l _  
+:3p*x%1H  
详细帐单||明细表detail account L"'L@A|U  
= zRjb>  
98Im/v  
kf1 (  
呆帐bad account ~EO=;a_  
A&C?|M?M  
,ik\MSS  
I@uin|X  
会计项目title of account ksV^Y=]  
A&`7 l5~X  
kj@m5`G  
eo<=Q|nI&  
会计薄||帐薄account-book rp!>rM] s  
J\Z\q  
 V/t-  
TB#oauJm,  
营业报告书||损益计算表account of budiness||business report ,a\pdEPj  
WZf}1.Mh*  
Za'
}26  
18JAca8Zs  
借贷细帐||交验帐account rendered 7Yly^  
y2@8?  
+f\r?8s  
2KQpmNN  
明细帐account stated ~c|{PZ9U  
^w~Utx4  
.!Os'Y9[,  
_;u@xl=  
与…银行开立一户头to open an account with t**o<p#)f  
J-Wphc!m  
cp 5  
g({dD;  
与…银行建立交易to keep account with 7_]Bu<{f  
2@a]x(  
u =
| A  
Zl7m:b2M  
继续记帐to keep account k1_3\JO"6  
"%)^ :('Ki  
so }Kb3n  
`YPNVm<3)  
与…有交易to have an account with Ng1uJa[k!d  
y0cB@pWp  
3QD##Wr^  
S1W(]%0/  
作成会计帐||有往来帐项to make out an account with P*6&0\af|  
\bumB<w(]  
aDE)Nf}  
nnBl:p>< k  
清算||清理债务to make up an account ewv[nJD$  
\7A6+[ `fa  
9 e0Oj3!B  
uNG?`>4>  
清洁帐目||与…停止交易to close ones account with &#qy:  
VD-2{em  
NR Z>03w  
ypsT:uLT  
结帐to close an account L\y>WR%s  
t"]~e"  
X00!@ ^g  
9Sk?tl
 
清理未付款to ask an account||to demand an account 9|RR;k[  
+)l6%QKcW  
M}BqSzd*  
aC=D_JJ
\  
结清差额to balance the account with Hm55
R  
l*z.20^P  
_ya_Jf*  
i& ybvTl  
清算to settle an account||to liquidate an account||to square an account -% Z?rn2  
2q,> *B?  
[p# }=&d  
%{ToWLb{I  
审查帐目||监查帐目to audit an account 298@&_  
B M$+r(#t  
]:vo"{*C  
Zqnwf  
检查帐目to examine an account NM_Xy<.~E  
PK<+tIm\  
#DFfySH)A  
hIv8A_>@`  
转入A的帐户to charge the amount to As account c})f&Z@<  
XUp'wP  
=v ZF/r  
8RJ^e[?o(  
以计帐方式付款to pay on account !*@sX7H  
2[qlEtvQ  
I@<\DltPi  
o0'!u  
代理某人||为某人on ones account||on account of one hbg:}R=B<  
U
%nLo[k  
3/q)%Z^=  
5x:dhkW  
为自己计算||独立帐目on ones own account ;5 JzrbtL  
:v>Nz7SB  
<|MF \D'  
ij<6gv~ n"  
由某人收益并负风险on ones account and risk||for ones account and risk UfWn\*J&k  
1 ||\3
L/  
lEe<!B$d"  
wjeuZNYf  
由某人负担for ones account||for account of one c_#+xGS!7  
l@OY8z-_  
_`(WX;sK  
M'D l_dx-  
按某人指示||列入某人帐户by order and for account of one  p-6T,')  
5QG?*Z~?7  
`Js"*[z  
[n$6T  
列入5月份帐目for May account gS!zaD7Nr  
P\$%p-G  
.bNG:y
>  
WFfn:WSWU  
编入某中帐项下to pass to the account of||to place to the account of M ~6$kT  
vSo,,~F  
gAK"ShOhG=  
50Ov>(f@7  
寄出清算书to send in an account||to send in render an account S0lt_~  
xH>j  
Aot9^@4])  
3#{Al[jq  
支票薄cheque book @h%Nn)QBq  
:d|~k  
-=2V4WU~  
_rW75n=3b7  
支票陈票人cheque drawer ugs9>`fF&  
4mm>6w8NT  
8M7Bw[Q1  
eI/5foA  
持票人cheque holder T:*l+<?  
rs0Wy  
O&@CT])8  
|}o3EX  
不记名支票cheque to bearer||bearer cheque :CP,DO
 
1P G"IaOb  
wB"`lY  
Fm[3Btn  
记名支票||认人支票cheque to order }qBmt>#  
9D7i>e%,;-  
gCx#& aXS  
$-paY
Q4  
到期支票antedated cheque 9`7>"[=P  
#@P0i^pFTB  
,hE989x<iI  
#cqI0ny?G  
未到期支票postdated cheque M[QQi2:&  
#j)"#1IE2W  
D"&Sd@a{  
)Cd.1X8  
保付支票certified cheque -]Q\G  
dQy K4T  
%RzCJxT
 
;KT5qiqYH  
未获兑现支票，退票returned cheque 0xfF  
gzN51B=D  
N t\ZM  
es<   
横线支票crossed cheque ZKai*q4?  
KCnm_4  
\susLD  
e/}4Pt  
普通横线general crossing 9T0g%&  
\r"gqv)^  
?@;#|^k9  
<jBRUa[j_  
特别横线special crossing ~EU\\;1Rmq  
"C
s36k  
-_XTy!I  
5<YL^m{/L  
空白支票blank cheque iU AY  
`4g}(-  
PlCj<b1D:  
OsKtxtLO  
失效支票，过期支票stale cheque lX"6m}~D  
^!gq_x  
]'pL*&"X  
2+ywl}9  
普通支票open cheque w"C,oo3  
$=) Pky-~  
KtGbpcS$f  
tHK>w%|\R  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }_5R9w]"  
n]i#&[*A(  
BvUiH<-D  
Fu5c_"!  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [v\m)5  
ij
;P5OA  
(e0(GOqf4  
m=SI *V  
支票换现金||兑现to cash a cheque +}PN+:yV  
<_#2+7Qs  
nv\K!wZI=b  
7Gy:T47T\@  
清理票款to clear a cheque ?'_6M4UKa  
AQmHa2P  
216$,4i  
O8SE)R~  
保证兑现to certify a cheque {`,)<R>}  
ZJ.a
n%4  
DTSf[zP/  
:2K@{~8r  
填写支票数额to fill up a cheque *QV"o{V  
:q?#$?  
K6sXw[VC[  
57-Hx;  
支票上划线to cross a cheque : ]
+6l  
Pc2!OQC'""  
hidQOh  
: ^("L,AF  
开发支票to make out a cheque Id&e'  
?{e}ouKYX1  
*UJ4\  
v?Utz~lQ  
签发支票，开立支票to draw a cheque||to issue a cheque .6xMLo,R  
eLnS1w2  
/;Hr{f jl{  
b $JS|  
透支支票to overdraw a cheque .ESvMK~x  
~$J(it-a  
>7zC-3  
=/`]lY&  
背书支票to endorse a cheque y^ |u'
XK  
Q;g7<w17  
WgqSw%:$H  
R TpNxr{[  
请付票款||清付票款to pay a cheque||to honour a cheque rQyjNh  
 @OkoT:  
E6ZkO/  
P_w4 D U  
支票退票to dishonour a cheque Y
WvD+  
kS8?N`2}LV  
&9fQW?Czs  
/s} "0/Y\  
拒付支票to refuse a cheque N+@ Ff3M  
vg1JN"S[  
pCA`OP);=  
XUA @f*  
拒付支票to stop payment of a cheque `Y5LAt:  
W(R~K -  
_io'8X2K%  
[`t
;or  
提示要求付款to present for payment 9$HBKcO  
bXO
KC  
b%%r`j,'JE  
D 2kmBZ3  
见票即付持票人payable to bearer {;u,04OVK  
0B7G:X0  
YLGE{bS  

[I3Nu8  
支付指定人payable to order "`V@?+3  
9`*Eeb>  
fy4 zBI@  
vxj:Y'}  
已过期||无效out of date||stale Y~85Z0l  
IBo  
d\l{tmte  
XPO-u]<W  
请给出票人R/D||refer to drawer ]}XDDPbZ}  
e;"J,7@  
.R)P |@z L  
}7[]d7  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "TZY)\{L  
+w^,!gA&  
8qg%>ZU4d  
SL-2^\R  
文字与数字不一致words and figures differ gV
fFEF.  
EXCE^ Vw  
b>OB}Is  
Ee2P]4_d  
支票 k`8O/J  
?J2A1iuq3  
时间已过account closed  4d5c]%  
t-iXY0%&  
e^>>"tr  
5 ix*wu`,  
更改处应加盖印章alterations require initials f?Zjd&|Ch  
,s#~00C|  
]EX6Y  
RTcxZ/\"#  
E=ijt3  
k8+J7(_c  
时间已过effects not cleared LBCH7@V1yR  
eyDV911  
["EXSptB  
C!*!n^qA  
停止付款payment stopped @F<{/|P  
i
"0Bc{cQ  
f47]gtB-  
Q:(mK* _  
支票毁损cheque mutilated V2Vr7v=Y"  
#XDgvX >  
GpeW<% \P  
#y:D{%Wp  
汇款||寄钱to remit||to send money .P)lQk\  
I/Vw2  
[ ulub|  
pXSSh U#  
寄票供取款||支票支付to send a cheque for payment wc;n= %  
4f[%Bb  
CLrX!JV>  
2e1KF=N+  
寄款人a remitter k
P ]Up&'  
8Agg%*Qs}  
H` CID*Ji  
5CFNBb%Xy  
收款人a remittee $9,&BW_*  
A9MM^jV8  
)RJEOl1  
gm-[x5O"  
国外汇票foreign Bill ZZT #V%Q=u  
Food<(!.>  
\;X7DK2  
'ZuS  
国内汇票inland Bill .H S6DOQ  
AEyvljv  
LORcf1X/  
Z10Vx2B  
跟单汇票documentary bill ] 4
dl6T  
p\w<~pN[  
AoS7B:T;!  
f jx`|MJ  
空头汇票accommodation bill R@o&c%K"  
M|*YeVs9#  
ljKIxSvCFp  
qiNVaV\wr|  
原始汇票original bill 5?7AzJl>  
h@Q^&%w  

KxkBP/`3Q  
FJ;I1~??  
改写||换新票据renewed bill h:? ^0b!@  
;V}:0{p
 
"hsT^sy  
|THpkfW  
即期汇票sight bill||bill on demand %2}fW\%'  
$v0,)ALi  
9ddrtJ]  
3kn-tM  
…days after date||…days after date…日后付款 sey,J5?  
vY4sU@+V  
KNVu[P)rv  
sK}AS;:  
…months after date||…months after date…月后付款 gQn%RPMh  
1$>+rW{a  
YZol4q|ic  
|6E_N5~  
见票后…日付款…days after sight||…days sight T`&zQQ6F'  
9bM\ (s/  
Pyo|Sgk  
I!sT=w8V  
见票后…月付款…months after sight||…months sight yb`PMjj15  
(\AN0_  
8SGaS&  
w*qj0:i5as  
同组票据set of bills aB,-E>+  
3Ua?^2l  
l(t&<O(m9  
Tuln#<:  
单张汇票sola of exchange||sole of exchange `b?uQ\#-M  
J&xZN8jW   
Yuvi{ 0  
/(dP)ysc  
远期汇票usance bill||bill at usance 02-ql F@i  
n7Ao.b%uk-  
'cD?0ou`o  
 @>2pY_  
长期汇票long bill bZnOX*y]  
-#v~;Ci  
4 PK}lc  
zHJCXTM  
短期汇票short bill V1aP_G
-:  
gmGK3am  
H[=\_X1o(  
yXJhOCa  
逾期汇票overdue bill IG^@VQ%  
{9x_E {  
mWp>E`l  
K`4lL5oH  
宽限日期days of grace 9zp!lw~
;+  
4E$MhP  
/fI}QY1  
U+S=MP }:  
电汇telegraphic transfer （T.T） S6~y!J6Ok4  
RTOA'|[0M  
EZUaYp~M  
m:H^m/g  
邮汇postal order||postal note （Am.）||post office order||money order ?cV,lak  
{;yO3];Hqw  
RN$vKJk  
.t8)`MU6.  
本票promissory note （P/N） :/5m D  
vm [lMx  
"5hk%T'  
_7Y h[I4  
押汇负责书||押汇保证书letter of hypothecation &o:5lxR{  
R/hf"E1  
)qWwh)\;!  
T ,lM(2S[  
副保||抵押品||付属担保物collateral security OH`a3E{e  
z*.AuEK?  
@v-
^j  
l<=;IMWd  
担保书trust receipt||letter of indemnity w~3X m{  
wi2`5G6|z  
^FVdA1~/  
x 
YS81  
承兑||认付acceptance :qzg?\(  
@r"\bBi  
h]4xS?6O  
xR+vu>f  
单张承兑general acceptance *$Q>Om]  
C=?S  
wuq
e{?
 
W}(A8g#6  
有条件承兑qualified acceptance WogUILB  
5y#,z`S  
(.J/Ql0Y  
kg/B<w'  
附条件认付conditional acceptance &#p1ogf:  
hx$]fvDevD  
Y=S0|!u  
(:oF\  
部分认付partial acceptance   z/7q
#~J,