[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。   eCqHvMp  
会计报表statement of account ~Lm$i6
E<  
luo  
()5[x.xK@  
=<{np  
往来帐目account current ?$*SjZt  
L\@I*Q P  
TM_/`a2}  
Jth[DUH8H  
现在往来帐||存款额current accout 5_- (<B  
VKq=7^W  
oXb;w@:  
*VFf.aPwYi  
销货帐account sales znxnL, -  
vr6MU<  
q=%RDG+  
G&i!Hs  
共同计算帐项joint account D)j(,vt  
vhpNpgz  
pi Z[Y 5OE  
zG ^$"f2  
未决帐项outstanding account 4kBa B  
#73F} tZ^  
y9x w 9l'  
Y8m1M-#w  
贷方帐项credit account||creditor account d/BM&r  
@6wFst\t  
g;2?F[8Th  
\#Pf j&*  
借方帐项debit account||debtor account d8[J@M53|T  
VFRi1\G  
)(ImL bM)  
w8MG(Lq1"  
应付帐||应付未付帐account payable BI3@|,._N  
bYEy<7)x  
0`X]o'RxS  
%Z):>
'  
应收帐||应收未收帐account receivable k@/sn( x  
~]nSSD)\  
SKkUU^\#R`  
DNr@u/>vB  
新交易||新帐new account sg
$rzT-S4  
_#r+ !e  
7UdM  
@\f^0^G  
未决帐||老帐old account G LIi6  
n[G&ksQI  
KY51rw.  
(C@mLu)  
现金帐cash account xlA$: M&  
P} 0%-JC  
L)@?e?9  
Zc W:6po>  
流水帐running account 9f&C  
(O.d>  
j $?{\iXZ  
 X]wRwG  
暂记帐||未定帐suspense account ;c4gv,q@  
BYVY)<v/  
f;W|\z'  
]x(e&fyHB  
过期帐||延滞帐overdue account||pastdue account ,*7 (%k^`  
 ?zw|kl  
" @v <Bk  
Qo;
zHZ'  
杂项帐户sundry account Exc9` 7%.  
mi,E-  
d$ x"/A]<  
 UA48Ug  
详细帐单||明细表detail account 19E8'@
  
Kx;eaz:gx  
j g 8fU  
SqEgn}m$  
呆帐bad account } bdmomV  
e?JW   
#xX5,r0  
h*w%jdQ6  
会计项目title of account o<COm9)i  
P<X\%_Iat  
3?V_BUoON  
E4|jOz^j4\  
会计薄||帐薄account-book W4pL ,( S  
* +"9%& ?  

mOy^vMa  
@+Si?8\  
营业报告书||损益计算表account of budiness||business report ca7=V/i_a{  
=g9*UzA"O  
PIu1+k.r?  
8FKXSqhVM  
借贷细帐||交验帐account rendered [RLN;(0n  
p i %<Sy  
K 1 a\b"  
Jk7|{W\OA  
明细帐account stated !F A]  
DW5Y@;[  
.1KhBgy^K  
S- pV_Ff  
与…银行开立一户头to open an account with ~<_2WQ/$  
x[h^
[oF0  
++6`sMJ  
6kpg+{;  
与…银行建立交易to keep account with K{|p~B  
eJxw)zd7  
f&BY/ n,  
e1%/26\  
继续记帐to keep account ,z;cbsV-{  
wy0tgy(' |  
kC
R_tn 4  
0ZZZoPo  
与…有交易to have an account with Gft%Mq
v  
fVF2-Rh =  
sf)EMh3Z  
DI:]GED"=  
作成会计帐||有往来帐项to make out an account with F Sw\_[^CQ  
piPR=B+  
*5%d XixN  
K@I D/]PF  
清算||清理债务to make up an account dIN$)?aB0  
s
H{4Y-J  
j(m.$:  
<0b)YJb4M  
清洁帐目||与…停止交易to close ones account with |bTPtrT8  
)'l:K.F  
~;l@|7wGz  
s}w{:Hk,x8  
结帐to close an account F*IzQ(#HW  
J]{QB^?  
\.MR""@y`{  
U'H$`$Ov  
清理未付款to ask an account||to demand an account RRmz"j>  
O_`VV*  
/rWd=~[MO  
ojaws+(& y  
结清差额to balance the account with A)bWcB}U  
Q# ~Q=T'<  
mk.9OhYY  
.~~nUu+M  
清算to settle an account||to liquidate an account||to square an account 4ezEW|S  
%|auA q&w  
R%{<mno/_  
s'!Cp=xQF"  
审查帐目||监查帐目to audit an account J\+0[~~  
((H^2KJn  
o_XflzC  
O#ai)e_uQk  
检查帐目to examine an account GWZ }7ake  
J%u=Ucdh  
o} J&E{Tk  
8<X#f !  
转入A的帐户to charge the amount to As account Sdp&jZY  
MI/MhkS ?  
PQy4{0 _  
7?#J~.d5  
以计帐方式付款to pay on account e|)hG8FlF  
`F-/QX[:  
kjIAep0rT  
sd*p/Q|4  
代理某人||为某人on ones account||on account of one }JF13beU  
MLXNZd  
/a{la 8Ni  
]^yFaTfS  
为自己计算||独立帐目on ones own account l{5IUuUi  
&Y!-%{e  
Kz
~ps 5  
6Y^23W F  
由某人收益并负风险on ones account and risk||for ones account and risk abuh
`H#  
p)`{Sos  
H=<S 9M  
8m-U){r!U^  
由某人负担for ones account||for account of one `ZU($!(  
.CL[_;}  
bp* ^z,w  
z6U\
axO6  
按某人指示||列入某人帐户by order and for account of one t>L;kRujVJ  
R cAwrsd  
Z?6%;n^ 54  
=i$Fl{vH  
列入5月份帐目for May account MX$0Op  
ZT'`hK_up  
*{YlN}vA  
m}C>ti`VD  
编入某中帐项下to pass to the account of||to place to the account of (SWYOMo"  
),0g~'I~D  
3-[q4R  
p)jk>j B  
寄出清算书to send in an account||to send in render an account TITKj?*o  
CnU*Jb  
Nkjza:f{  
2a-w% (K  
支票薄cheque book 02f~En}>6  
gT3_RUF  
Vy6qbC-Kt  
Ok|* !
!T  
支票陈票人cheque drawer lsJSYJG&  
/sUYU(3  
xu>9(,l  
P60 ~V"/P  
持票人cheque holder ];VA!++  
]GMe\n  
9%k2'iV7  
.t{MIC  
不记名支票cheque to bearer||bearer cheque ],>@";9u"  
4qO +_!x{)  
KxI&G% z  
PxTwPl  
记名支票||认人支票cheque to order <Q3oT  
%D UH
@j  
*U^6u/iH  
Umz KY  
到期支票antedated cheque AV:hBoO  
{}>0e:51  
bENdMH";  
c>,'Y)8  
未到期支票postdated cheque TCN8a/@z  
?[VM6- &  
9`T)@Uj2n  
!Xh=k36  
保付支票certified cheque L(/e&J@><  
XtXEB<4Z  
H7?Vybg~  
k|v3.< -  
未获兑现支票，退票returned cheque j5QuAU8  
zbXI%  
",p;Sd  
g9m-TkNk  
横线支票crossed cheque H~oail{EQ  
rK@8/?y5  
S(o#K
|)>  
%"kPvI3Y  
普通横线general crossing ~De"?  
Htay-PB }  
g D0eFTN  
{i1|R"ta  
特别横线special crossing kj|6iG  
rR$h*  
Yw22z #K  
4ae `pAu  
空白支票blank cheque ,oORW/0iS  
!!qK=V|>  
 jPC[_g  
H;D>|q  
失效支票，过期支票stale cheque Av @b!iw+  
CWf /H)~  
bo<~jb{  
wJg1Y0nh  
普通支票open cheque R]Vt Y7}i,  
w:??h4lt  
#&cI3i  
ZufR{^W  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8a&:6Zuo  
JBD7h5|Lc  
_geWE0 E  
Hh%I0#  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yTyj'-4  
&*sP/z  
y6@0O%TDN  
yxonRV$&  
支票换现金||兑现to cash a cheque cy*?&~;  
jy7\+i  
a!
(4Ch  
sJ\BF  
清理票款to clear a cheque ]~844Jp  
+_7*iJtD5  
C#QpQg2  
l_3`G-`2  
保证兑现to certify a cheque TH)"wNa  
$JSL-NkE  
KTK <gV9:  
~"dA~[r L  
填写支票数额to fill up a cheque bf0+ DvIB  
du+y5dw  
T _M!<J  
\:R%4w#Jv  
支票上划线to cross a cheque (As#^q\>B  
&vHoRY  
M-\Y"]sW  
XV!6dh!  
开发支票to make out a cheque ;g 8R4!J  
}p=Jm)y  
:#2Bw]z&z  
:s=
NUw_^  
签发支票，开立支票to draw a cheque||to issue a cheque mrTlXXz  
dL:-Y.?0M  
k")R[)92b?  
%lL.[8r|  
透支支票to overdraw a cheque ODZ5IO}v  
~7Y+2FZ  
]&?Y~"{cD  
I6~pV@h^=  
背书支票to endorse a cheque oV)~@0B&0  
$ oTdfb  
KuWWUjCE  
Yv hA_v  
请付票款||清付票款to pay a cheque||to honour a cheque UYFwS/ RW}  
Fd#?\r.  
KN$}tCU  
|}23>l7  
支票退票to dishonour a cheque gHhh>FFAq  
W>!_|[a  
)iq-yjO6  
Z1zVwHa_  
拒付支票to refuse a cheque @95FN)TXZY  
#u2J;9P  
.id)VF-l  
LY6;.d$J  
拒付支票to stop payment of a cheque BLN^ <X/  
DQMHOd7g  
F1iGMf-8  
# G|qD  
提示要求付款to present for payment ?P
4w]a  
YiYV>gaf"H  

M@h|bN  
:!/gk8F|dI  
见票即付持票人payable to bearer hbU+Usx  
9Kg21-?  
!)  S ?m  
|M8WyW  
支付指定人payable to order t(GR)&>.2  
J~%K_~Li  
v4?x.I  
+${D  
已过期||无效out of date||stale y+!+ D[x  
6`!Fv-  
ng:kA%! Q  
yvgrIdEP  
请给出票人R/D||refer to drawer 1h
>yu3O  
.udv"?!z  
h\7fp.  
f}Np/  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 76>7=#m0u'  
Ad:TY pLD  
FvN<<&B  
:,WtR  
文字与数字不一致words and figures differ mK[)mC _8  
994`ua+  
uMut=ja(U  
p(PMZVV`  
支票 3k|oK'l  
n"+[ :w4  
时间已过account closed *4U^0e  
IGS1|  
vy_D >tp  
{D?50Q  
更改处应加盖印章alterations require initials =1 O
<E  
I/M_p^  
n8uv#DsdK  
SF}<{x_  
7@Zx@  
[vMvV4,  
时间已过effects not cleared &=<x#h-  
\\{J'j>{f  
S{FROC~1R  
IP``O!WP  
停止付款payment stopped O=v#{[  
u
HH/rMV  
\%/#x V  
]Pry>N3G5  
支票毁损cheque mutilated @[#$J0qq  
X/
z6"*(|/  
TpmwD{c[\  
"Vw m  
汇款||寄钱to remit||to send money [cTe54n  
D'L'#/hK  
AS E91T~  
2-=\~<)  
寄票供取款||支票支付to send a cheque for payment nL$x|}XAcj  
d)@<W1;  
# altx=6'  
S
-7'it!1  
寄款人a remitter `W dD8E  

CbPuoOl  
tp6M=MC%  
: p{+G  
收款人a remittee AK= h[2(  
=Zu^80/  
5Xl/L  
`(
1K  
国外汇票foreign Bill #6AFdNy  
nSF``pp+  
WVmq% ,
7  
hq:&wN7Q  
国内汇票inland Bill ?OE.O/~l  
?lbH02P{v  
pM{nh00[  
n6*En7I Vh  
跟单汇票documentary bill rC.eyq,105  
+2K:qvzZ  
a 4=N9X  
!ALKSiSl  
空头汇票accommodation bill Nru7(ag1~  
lz?;#U  
~6pr0uyO`  
%&->%U|'  
原始汇票original bill aM@z^<Ub  
>iOzl wmG  
2u"7T_"2D  

pG34Qw  
改写||换新票据renewed bill qS/V"|G(  
uGwJK`!~  

h)6G aJ=  
d{3@h+zL  
即期汇票sight bill||bill on demand JXixYwm  
}<>~sy  
/^$UhX9v  
?_oF:*~\  
…days after date||…days after date…日后付款 Dy]I8_  
T;diNfgg  
9U {y1}  
op"$E1+  
…months after date||…months after date…月后付款 DbZ0e5  
4EXB;[]  
n4R2^gX
Aw  
kW`r=u  
见票后…日付款…days after sight||…days sight Fhv2V,nZ<  
CvPioi  
rrnNn'  
?\U!huu  
见票后…月付款…months after sight||…months sight 2>]a)  
/Y&02L%\3s  
iJv48#'ii  
9D  0dg(  
同组票据set of bills =
?])['VaA  
_TUk(Qe  
&(zfa&j|  
tM,%^){p$  
单张汇票sola of exchange||sole of exchange F( Ak  
j}F-Xs+  
T# lP!c  
="%W2  
远期汇票usance bill||bill at usance Y7GF$}%UL  
KQld YA|m  
ZUp\Ep}  
uNHdpni  
长期汇票long bill sBK <zR  
li] 6Pj,  
>sD4R}\})  
1AHx"e,;L  
短期汇票short bill nRb^<cZf  
n;8'`s  
yMc:n"-[  
joXfmHB}  
逾期汇票overdue bill .fzu"XAPu  
sVoW=4V8  
o<l 2r  
GIftrYr  
宽限日期days of grace LF?P> 1%-  
mPPk)qy  
H]\Zn%.#  
sM\lO  
电汇telegraphic transfer （T.T） C}?0`!Cc%  
zSv^<`X3  
Te{ *6-gO3  
L{
ho*^b  
邮汇postal order||postal note （Am.）||post office order||money order r]P,9  
1ndJ+H0H  
/%n`V  
"PH6e bm  
本票promissory note （P/N） `7+j0kV)  
D H ^T x  
ogeL[7  
m"-[".-l-  
押汇负责书||押汇保证书letter of hypothecation V5D
2\n3A  
Y'`"9Db  
7S $&S;  
Ybg-"w  
副保||抵押品||付属担保物collateral security PoShQR<  
*Q}[ ]g  
c 5`U S
 
.G>t72DpU  
担保书trust receipt||letter of indemnity BF8"rq}r0  
9l+{OA  
7ODaX.t->  
fT Y/4(  
承兑||认付acceptance
?mRE'#  
Eff\Aq{  
|@j_2Q,  
ad n|N  
单张承兑general acceptance Omag)U)IPh  
)%Y IGV; &  
beZ(o?uK  
V*65b(q)  
有条件承兑qualified acceptance PI|`vC|yy&  
:WXf.+IA  
dEp/dd~(&  
. p^xS6e{  
附条件认付conditional acceptance S7n"3.k  
zW4O4b$T  
X QbNH~  
X;fy\HaU  
部分认付partial acceptance   Jp;k+"<q