[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。   q4Mv2SPT  
会计报表statement of account a3L-
q>h  
O=oIkvg  
0wt4C% .0  
rTqGtmulG  
往来帐目account current *t_Q5&3L+U  
b4P
a5w  
xqfIm%9i}  
gv1y%(`|n(  
现在往来帐||存款额current accout KxDp+]N]  
Y|buQQ|  
od n3*{c{x  
k; >Vh'=X  
销货帐account sales 0~ o,^AW  
QOY{ j  
\\;y W~  
] !n3j=*  
共同计算帐项joint account yW&ka3j
\  
@M"( r"ab  
3i~X`@$k>  
z\$(@:{A  
未决帐项outstanding account R2JPLvs  
a'A<'(yv  
q
g:EN~E#  
:6]qr86  
贷方帐项credit account||creditor account kn/xt  
*K BaKS  
3-'3w,  
6"; ITU^v  
借方帐项debit account||debtor account !(gSXe)*  
e;2A{VsD8  
h/6^>setz  
/f
drf  
应付帐||应付未付帐account payable hV
Aat n[  
Vf
ozqUf  
F@mxd  
Vcnc=ct  
应收帐||应收未收帐account receivable a ,"   
"Q{l])N  
h1l%\3ZH  
3W{!\  
新交易||新帐new account ?a)Fm8Y  
(4#iLs  
Ks<+@.DLTu  
%>5>wP   
未决帐||老帐old account %NM={X|'  
7O:g;UI#  
O<E8,MCA[a  
a&UzIFdB  
现金帐cash account M93*"jA  
hRMya#%-  
vPc*x5w-  
,HI%ym  
流水帐running account *+nw%gZG  
[A~ Hl  
ZCViZWo  
#Ge_3^'  
暂记帐||未定帐suspense account /0$fYrg>J  
@_7rd   
[ D.%v~j  
@b,6W wc  
过期帐||延滞帐overdue account||pastdue account 'GT^araz  
'.M4yif\g  
bE{

YK  
QZIzddwp  
杂项帐户sundry account r)OiiD"  
*")*w> R  
Js vdC]+  
o8|qT)O@U  
详细帐单||明细表detail account V )1.)XC  
vB}c6A4'U  
5-y*]:g(  
/'5d0' ,M  
呆帐bad account {+nf&5E 6  
*8po0s  
`*BV@  
l1KgPRmEP  
会计项目title of account CWocb=E  
ZO
/u3&gU  
j/fniyJ)  
kkWv#,qwU  
会计薄||帐薄account-book O ;[Mi  
,B_c  
C#^y{q  
8A .7q  
营业报告书||损益计算表account of budiness||business report P/.<sr=2  
k54\H.  
8?Ju\W  
9}m?E<6&  
借贷细帐||交验帐account rendered cjJfxD&q  
p)ig~kk`  
FO%pdLs,  
^D
6 TeH  
明细帐account stated {\CWoFht>  
Tjq1[Wq  
h`dQOH#  
T^(W _S  
与…银行开立一户头to open an account with 0 !{X8>x  
CbC[aVA=  
[P =P8-5  
A[ncwJ  
与…银行建立交易to keep account with cv-rEHT  
u}|v;:|j  
ybw\^t  
7QNx*8p  
继续记帐to keep account K) fKL   
4=/jh:h  
8FMxn{k2  
t!*[nfR  
与…有交易to have an account with I;%1xdPt  
f? @Qt<+k  
rDhQ3iCqo  
HbI{Xf[6LP  
作成会计帐||有往来帐项to make out an account with < %Nf"p{K  
B=L!WGl<!  
kN Ll|in@  
\<*F#3U1  
清算||清理债务to make up an account 't&1y6Uu  
nJ]7vj,rB  
ndzADVP  
5X=1a*2']  
清洁帐目||与…停止交易to close ones account with *X/Vt$P  
sTl^j gV7j  
_<#92v!F  
[`b,SX x  
结帐to close an account #e-K It  
Gd_0FF.  
8wvHg_U6W  
cZ|*Zpk  
清理未付款to ask an account||to demand an account kY\faWuR  
q,L>PN+W  
i0K 2#}=^  
V 97ORI  
结清差额to balance the account with pxgf%P<7  
or3OLBf*Q  
\-pwA j?  
AXHY
$f|  
清算to settle an account||to liquidate an account||to square an account K~,!IU_QG  
py:L-5  
* @]wT'  
C/Tk`C&  
审查帐目||监查帐目to audit an account Ja:4EU$Lu  
hS8M|_  
!DFTg4xb  
pNOE KiJ  
检查帐目to examine an account +;lDU}$  
~*/ >8R(Y  
 ~deS*  
7>y]uT@ar  
转入A的帐户to charge the amount to As account 4"kc(J`c  
XjN=UhC  
yO7y`;Q(sF  
a<q9~QS  
以计帐方式付款to pay on account (0q`eO2  
jn|NrvrX  
:JG5)H}j+  
ejZ-A?f-K  
代理某人||为某人on ones account||on account of one n'^`;-   
jyW={%&  
j!i*&  
xaVX@ 3r.3  
为自己计算||独立帐目on ones own account STjb2t,a  
!7 I07~&1  
"zJxWXI  
8%m\J:e R  
由某人收益并负风险on ones account and risk||for ones account and risk Jw}t~m3  
HJN GO[*g  
E/oLE^yL  
#~-Xt!I  
由某人负担for ones account||for account of one WUie`p  
Y+Z+ Y)K
  
z3i`O La  
Lm=EN%*#9  
按某人指示||列入某人帐户by order and for account of one 0vfMJzk  
vc|tp_M67  
"rLm)$I  
k{;
?>=FH!  
列入5月份帐目for May account *Ci&1Mu^Z  
1
$03:ve1  
^-PYP:*  
w:%NEa,Z  
编入某中帐项下to pass to the account of||to place to the account of 59D'*!l-  
\A\  
5A`>3w{3n  
[>?|wQy>=  
寄出清算书to send in an account||to send in render an account h SS9mQ  
s3JzYDpy  
ZrEou}z(*  
jc_k\  
支票薄cheque book uo]\L^j   
u-iQ  
u->[y1JY  
7=fNvES2  
支票陈票人cheque drawer ]@z!r2[  
jW8ad
{  
h\@X!Z,  
v1yB  
持票人cheque holder }rm r0Bh  
<Nrtkf4-O  
kYkA^Aq  
Cj~e` VRhk  
不记名支票cheque to bearer||bearer cheque i`l;k~rP  
F%y#)53g  
>qy62:co  
/1/'zF&R-  
记名支票||认人支票cheque to order 2 oL$I(83  
d1g7:s9$0  
}o!b3*#  
vqT)=ZC1  
到期支票antedated cheque <ndY6n3  
,ov$`v  
bz nMD  
W7|nc,i0\  
未到期支票postdated cheque P|ibUxSA~,  
sqh IKw@  
a+v.(mCG  
|qQ6>IZ  
保付支票certified cheque qmnl  
 ) 4t%?wT  
30I-E._F  
uYlyU~M:D  
未获兑现支票，退票returned cheque XLi wE$:t%  
4s|qxCks  
Y]6dYq{k  
w8q 2f-K-  
横线支票crossed cheque ZGh6- /  
^2BiMH3j  
DS4y@,/)'  
oc-&}R4=  
普通横线general crossing EVqqOp1$v4  
=YO<.(Lu  
s^PsA9EAn  
,tZL"  
特别横线special crossing Xajt][  
KIY`3Fl09  
cY!P


v  
FU*q9s`  
空白支票blank cheque ^u x' -/  
N@X6Z!EO  
X<Xiva85  
S/eplz;  
失效支票，过期支票stale cheque ;=P!fvHk  
R9-mq;u+  
nZYO}bv\  
4!ZT_q  
普通支票open cheque QaE!?R  
'"Uh w$#t  
'.%Omc  
73u97oe>1  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ryzNM3  
?)<zzL",  
Z-}A"n
 
N uF?:L[  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A[fTpS~~%  
_I,GH{lhI  
@+Nf@LJ  
_ A{F2M  
支票换现金||兑现to cash a cheque z&#^9rM"  
VS`
{k^^  
]NW_oRH  
3TV4|&W;  
清理票款to clear a cheque x@)cj  
qOQ8a:]?  
}{PG^Fc<P  
}[c.OJ:   
保证兑现to certify a cheque p74Nd4U$s  
XCyb[(4  
/Wl8Jf7'  
w4Hq|N1-Y  
填写支票数额to fill up a cheque L|b[6[XTHL  
e*I92  
vq3:N'  
C(>g4.-p8  
支票上划线to cross a cheque nHF~a?|FT  
e6 <9`Xg  
IY!8j$ '|  
0Q#}:  
开发支票to make out a cheque ;>5]KNj  
9@Cu5U]  
b>#dMR K  
_ q>|pt.W  
签发支票，开立支票to draw a cheque||to issue a cheque JXt_
  
V4n;N  
{7$jwk  
g{>0Pa1?C  
透支支票to overdraw a cheque -~_|ZnuM9  
dxS5-aWy9w  
Y}C|4"V  
#tw_`yh  
背书支票to endorse a cheque {od@Sl  
]j*uD317  
 
-V"W  
4OAR["f  
请付票款||清付票款to pay a cheque||to honour a cheque u2fp~.'P  
W|sU[dxZ  
xjAU Csq  
/74h+.amg  
支票退票to dishonour a cheque !`W0;0'Zg  
z7P~SM  
[yc7F0Aw  
VT ~%);.#  
拒付支票to refuse a cheque &U([Wd?E2  
=E(ed,gH8  
b53s@7/mq  
yVKl%GO  
拒付支票to stop payment of a cheque 2r+nr  
zR/mz)6_  
g2M1zRm;  
H,7!"!?@N  
提示要求付款to present for payment $Tt.r  
{(tR<z)  
/ +ais3  
1#fR=*ZM"  
见票即付持票人payable to bearer N K@6U_/W  
6rCUq  
PJ<qqA`!  
~*^o[~x]\  
支付指定人payable to order E]a;Ydf~  
xwHE,ykE  
utn,`v   
+^AAik<yl  
已过期||无效out of date||stale i],~tT|P  
F,K))325  
6g#E/ {kQw  
Tks1gN^^  
请给出票人R/D||refer to drawer ,K30.E  
376z~  
eIf-7S]m  
' eWG v  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n!Y}D:6c6  
$ )2zz>4  
kK:Wr&X0H  
:2wT)wz  
文字与数字不一致words and figures differ FlrYXau  
q& KNK
 
*&+zI$u (  
>f1fvv
6  
支票 z 9WeOs  
Y9st3  
时间已过account closed T@zp'6\H  
8f %O
Pcr&  
Y$./!lVY  
:DuEv:;v  
更改处应加盖印章alterations require initials :w4N*lV-  
J^PFhu  
*;F<Q!i&v  
z

fy(j  
f^IB:e#j;  
CkV -L4Jq  
时间已过effects not cleared a6It1%a+  
['iEw!  
^![7X'!;pt  
i!(5y>I_  
停止付款payment stopped xsS;<uCD  
2jkma :$'  
4((p?jbC  
)g]A 'A=  
支票毁损cheque mutilated qn}VW0!  
h^14/L=|  
;.R) uCd{=  
A4KkX  
汇款||寄钱to remit||to send money 66_=b d(9  
Rz*GRe
 
`
ooHABC  
45jImCm  
寄票供取款||支票支付to send a cheque for payment I'2I'x\M  
A#i[Us|  
g$/7km{TP  
0[7"Lhpd  
寄款人a remitter L[`8 :}M  
@s, kx.S  
cveQ6 -`K  
) N\BC  
收款人a remittee D& &71X '  
yGX5
\PSo  
hb}QtQ  
#hXvGon
$?  
国外汇票foreign Bill 53bVhPGv  
EV|W:;Sg  
"t-9q  
{/48n83n  
国内汇票inland Bill @zLyG#kHY  
#v 6<
9>%  
6 Pdao{P  
%8YUK/(|n  
跟单汇票documentary bill cXYE!(  
w2lO[o~x}  
GsiKL4|mj  
'UuHyC2Ha3  
空头汇票accommodation bill ~JS@$#  
}-9 c1&m  
:1]J{,VG  
tv: mjS  
原始汇票original bill L{&Yh|}  
k6 RH]Ha  
.%M8
0X{5~  
z*cKH$':  
改写||换新票据renewed bill KYz@H#M  
j;-2)ZLm  
@
V^5_K  
q:vGGK^  
即期汇票sight bill||bill on demand 4|4[3Ye7u:  
79h'sp6;  
"/3YV%to-#  
_|;{{8*?  
…days after date||…days after date…日后付款 r!|h3*YA  
[b~+VeP+p4  
>Y|P+Z\7  
j}fSz)`i  
…months after date||…months after date…月后付款 b"OHXu  
^7=h%{>=  
s;sr(34  
-q&,7'V  
见票后…日付款…days after sight||…days sight #GUD^#Jh  
\pP1k.~UnC  
sNMF(TY  
TnQW~_:  
见票后…月付款…months after sight||…months sight (''w$qq"D  
152LdZevF  
2~V"[26t
 
u Qg$hS  
同组票据set of bills BE54L+$p  
OgHqF,0MN  
z$M-UxY  
:dxKcg7  
单张汇票sola of exchange||sole of exchange v0T?c53?  
-av=5hm  
sG^{ cn  
HLL=.:P  
远期汇票usance bill||bill at usance kX)*:~*  
h*3{IHAQ  
lB!M;2^)X  
J-5kvQi8  
长期汇票long bill IfY?P(P  
XdnpL$0  
Rh)
%;  
_!w69>Nj  
短期汇票short bill V`1x!
[\  
#wkSru&LS  
b S'dXP  
^SM5
oK  
逾期汇票overdue bill MIN}5kc<  
NW&2ca  
{]dvzoE ]  
{z
9z#8`C;  
宽限日期days of grace :Smyk.B2!  
QB;TQZ  
xZ SDA8kS  
m8+ EMBl  
电汇telegraphic transfer （T.T） ,?+uQXfX
R  

*_H]?&  
xmfZ5nVL  
*nv^s  
邮汇postal order||postal note （Am.）||post office order||money order p1T0FBV L  
`B$Pk0>5r  
05 .EI )7  
J gV4-B 0  
本票promissory note （P/N） ;hh.w??  
<UTO\
w%  
V6kDyl(  
k?1e+ \  
押汇负责书||押汇保证书letter of hypothecation S,a:H*Hf  
\!%~(FM  
8Au W>7_  
kv2 H3O  
副保||抵押品||付属担保物collateral security c6iFha;db  
Ylgr]?Db*  
itcM-?  
%zhSSB=BJ  
担保书trust receipt||letter of indemnity [jGE{<Je  
K@{R?j/+  
Q!I><u  
:8N{;aui  
承兑||认付acceptance kjt(OFh'Y+  
#vAqqAS`,  
$+,kibk*R  
i@ 86Ez  
单张承兑general acceptance Z4m+GFY  
#RKd>ig%  
7ZUS  
M<Y{Cs  
有条件承兑qualified acceptance ?=HoU3  
^Cj3\G4,  
n;QFy5HB8  
pIKfTkSqH  
附条件认付conditional acceptance phwBil-vUU  
AtqsrYj  
O5:[]vIn  
N(O*" 1b  
部分认付partial acceptance   ^+kymZ