[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。   2R:I23[#B  
会计报表statement of account 7B@[`>5?%L  
GCn^+`.h1t  
oxN~(H)/ #  
;Kq/[$~0  
往来帐目account current ZP>KHiA  
>k gL N  
XG]ltSOy  
BU-m\Kf)  
现在往来帐||存款额current accout fAHK<G4  
8`e75%f:2  
R5iv]8X4W  
'
s.%rre%  
销货帐account sales dd+[FU  
pBW|d\8  
u)]]9G _8  
N*~G ]  
共同计算帐项joint account Z^AOV:|m  
)<
w`E{q  
aJ[K'5|  
jSLNQ  
未决帐项outstanding account ?]i.Zi\[f  
m&EJ@
,H  
Rj&V~or  
V2< 4~J2:9  
贷方帐项credit account||creditor account mez )G|  
fv1pA+zN[  
iOCx7j{BS  
;J"b%~Gn  
借方帐项debit account||debtor account ?W l=F/  
Ep/kb-~-  
uWs5+  
nJ!`^X5I  
应付帐||应付未付帐account payable ich\`j[i  
$vlc@]~d`&  
h{s- e.  
Ne^md  
应收帐||应收未收帐account receivable vA(V.s`  
Z:Hk'|q}I  
Y9h~ hD  
qPJU}(9#B  
新交易||新帐new account jD@KG  
}Wxu=b  
Q+d9D1b  
`^t0379e  
未决帐||老帐old account =c{/ Z  
}R.<\  
o$ k1&hyH  
;Drt4fOxX  
现金帐cash account ?n$;l-m[  
.}QR~IR'  
9UD~$_<\  
tvH{[e$  
流水帐running account ~HbZRDcJc  
q$[x*!~  
&"vh=Z-  
(+'*_   
暂记帐||未定帐suspense account ^j1?LB  
7<W7pXDp  
Z4U8~i  
W~ 6ii\  
过期帐||延滞帐overdue account||pastdue account t/?x#X  
BdHLow  
E|!rapa  
9Ra
_[1  
杂项帐户sundry account +" 4E:9P?  
:Gyv%>.  
6 /T_+K.k  
ocwh*t)<k  
详细帐单||明细表detail account RIXUzKLO  
-3 }  
tlo"tl_]  
&r\pQ};  
呆帐bad account R8 1z|+c|_  
K8 Y/sHl  

U0}]3a0  
vO#4$,  
会计项目title of account ^+CTv  
~`Q8)(y<#$  
2" (vjnfH  
rYI 9?q  
会计薄||帐薄account-book ZJz6{cY  
S:qML]RO  
w{$t:l)2,  
=y" lX{}G  
营业报告书||损益计算表account of budiness||business report ]$)J/L(p/]  
#S+GI!  
KD]8n]c
 
9;3f`DK@2k  
借贷细帐||交验帐account rendered D4?qw$"  
S?.2V@Ic  
31b9pi}nf  
bg$df 0  
明细帐account stated 0*?~I;.2m$  
*Q bPz4,"  
\D8d!gr
 
YnZV.&4{  
与…银行开立一户头to open an account with "T4Z#t  
mgeNH~%m@*  
]Y!$HT7\  

2lw0'  
与…银行建立交易to keep account with WZ}c)r*R  
B6tp,Np5,  
e6{}hiM  
e-Z+)4fH  
继续记帐to keep account |n-NK&Y(o  
Q8.SD p  
j>s>i  
NNC@?A7  
与…有交易to have an account with Cs$wgm*  
A@^e4\  
XYD}OddO  
nU$;W  
作成会计帐||有往来帐项to make out an account with l%h0x*?$  
x6A*vP0nm)  
Nq>74q]}n8  
&-#!]T-P:E  
清算||清理债务to make up an account 7
_>No*[  
F$Q(2:w  
3QSP](W-(  
pv%UsbY  
清洁帐目||与…停止交易to close ones account with |]`\ak  
ffo{4er  
j["b*X`8G  
>jU. R;H5  
结帐to close an account Tvr2K84l  
&d]%b`EXq  
QjMH1S  
ON~jt[  
清理未付款to ask an account||to demand an account "#x<>a)O\  
[@MV[$W5  
wowv>!N!X-  
|- 39ZZOX  
结清差额to balance the account with D2
x-Wa  
Q/rOIHiI  
w[Ee#Yaj.-  
?<c)r~9]  
清算to settle an account||to liquidate an account||to square an account `Y`Ujr\6  
nff&~lwhZ  
L 1=HD  
ikf6Y$nWfF  
审查帐目||监查帐目to audit an account &6nOCU)  
3B:U>F,]4  
xwG=&+66  
ur^)bp<n  
检查帐目to examine an account zJNiAc  
uev$5jlX  
]MJyBz+k  
hmJ{'D1"  
转入A的帐户to charge the amount to As account B:dk >$>uQ  
wzhM/Lmo\z  
]fz 0E:x  
k4iu`m@^H  
以计帐方式付款to pay on account a]^hcKo4  
7)sEW#d!  
"H
Tp1  
VR/7
CI4=  
代理某人||为某人on ones account||on account of one lquY_lrri  
kBYZNjSz  
7r,'a{Rcn  
4G;FpWQm  
为自己计算||独立帐目on ones own account "X~ayn'@w,  
.R ocENO0  
qUX  
i Qsv^K!\  
由某人收益并负风险on ones account and risk||for ones account and risk g#0h{%3A \  
"5*n(S{ks  
Srw ciF  
^mr#t #[e  
由某人负担for ones account||for account of one w8E6)wF=7  
vq yR aaMf  
`k~.>#  
AA&398F  
按某人指示||列入某人帐户by order and for account of one /HR9(j6  
1(6B|w5+  
^znj
J\  
nHxos`Qx  
列入5月份帐目for May account ~#3h-|]*  
uJVu:E.
#1  
5qo^SiB.  
5m2(7FC%su  
编入某中帐项下to pass to the account of||to place to the account of Bs2.$~   
m[S6pqz  
!{5jP
|vo  
c$aTl9e  
寄出清算书to send in an account||to send in render an account '~i;g.n=}-  
5HP6o  
K$_Rno"  
yIC.JmD*  
支票薄cheque book Ql8E9~h  
c|q!C0X[  
{6Tw+/`P  
j3 d=O!  
支票陈票人cheque drawer 8`E9a  
]Hk8XT@Q+  
~@ =: I  

#W`
>vd}  
持票人cheque holder IE*GF27n  
AnVj '3  
;}),6R  
pjr,X+6o  
不记名支票cheque to bearer||bearer cheque UEmNT9V  
mlCw(i,  
0JTDJZOz@#  
]Cy1yAv={  
记名支票||认人支票cheque to order \F=w~ $)  
pQr `$:ga  
rQT@:$)  
H|>dF)%p j  
到期支票antedated cheque W,Q"?(+]B  
D&_Ir>"\  
rqk1 F~j|  
xXQ#?::m  
未到期支票postdated cheque 
dA-ik  
 TA;  
1GB$;0 W),  
Q`ERI5b6  
保付支票certified cheque VgG*y#Qf$  
~5$V8yfx h  
yv||:wZC  
'c[4-m3bg  
未获兑现支票，退票returned cheque ]$/TsN  
-E~pCN(E  
b*=eMc d  
S8;Dk@rr(y  
横线支票crossed cheque D*3\4=6x  
i/QE)"B"q  
,^,
KWi9  
lC&U9=
7W  
普通横线general crossing u )+;(Vd  
<;\T e4g[  
+@D [%l|  
g(xuA^~J  
特别横线special crossing aWhhq@  
cy|]}n85  
 e
#0C  
bnBnE[y<'  
空白支票blank cheque yQb^]|XG  
#W[/N|~wx  
0-#SvTf>;:  
4$9WJ~V{  
失效支票，过期支票stale cheque H@0i}!U64  
Z4NNrA#  
K Jc fbZ~  
x,YC/J  
普通支票open cheque ;taTdzR_  
7z!|sPW](b  
hX4&B  
nxH=Ut7{  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount HSHY0  
H
J[@;F|aU  
wi/Fx =w  
]kUF>Wp
 
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c!l=09a~a+  
JK:i-  
!4zSE,1  
MHo(j%I1E  
支票换现金||兑现to cash a cheque rn3GBWC_C  
M.|O+K z  
^eke,,~  
``?]13XjK  
清理票款to clear a cheque (0/g)gW  
-Z)j"J  
4PG]L`J{  
GZ.X
x  
保证兑现to certify a cheque F|\^O[#R  
SYkLia(Ty  
@-y.Y}k#$~  
KSsv~!3
Yf  
填写支票数额to fill up a cheque _E0XUT!rA  
n$B SO  
|r2U4^  
'J(rIH3U  
支票上划线to cross a cheque `
8^4,  
@*W)r~ "~  
9m^"ca  
9UlR fl  
开发支票to make out a cheque \q9wo*A  
j} ^?3<
 
7=yV8.cD  
|HhqWja  
签发支票，开立支票to draw a cheque||to issue a cheque 82ay("ZY  
()K,~  
fLM5L_S}Y  
D"kss5>w  
透支支票to overdraw a cheque Q/'jwyj_  
ia#
Z$I6  
aH7i$U&  
t"[xx_i  
背书支票to endorse a cheque rN0G|  
;!H<W[  
1.p2{  
]o}g~Xn  
请付票款||清付票款to pay a cheque||to honour a cheque h/` ]=kCl  
>2Z0XEe  
-Zs.4@GH  
pW{Q%
"W  
支票退票to dishonour a cheque V`*N2ztSL  
39 D!e&  
)IN!CmpN  
G i1Jl"  
拒付支票to refuse a cheque 37C'knW  
i=Nq`BoQf  
b EB3#uc  
H?-Byi  
拒付支票to stop payment of a cheque KVQ^-^  
OR84/^>  
KtTlc#*KU  
&>Zm gz  
提示要求付款to present for payment ybsQ[9_36  
]B8`b  
3<Qe'd ^  
&<??,R14  
见票即付持票人payable to bearer 7X+SK&PX  
H&$L1CrdL  
+qN}oyL  
OH.lAF4E(  
支付指定人payable to order pxf(C<
y6_  
_p;>]0cc.  
B49: R>  
z4CqHS~%  
已过期||无效out of date||stale ..FEyf  
V{#8+  
(<bYoWrK#  
\#)|6w-  
请给出票人R/D||refer to drawer <Wd#HKIG>l  
8PKUg "p  
^,-2";2Xh  
Ax"]+pb  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^"lVTDsU  
18*M  
:V,agAMn  
!{u`}:\  
文字与数字不一致words and figures differ dWc'RwL  
nZtMF%j'  
??Lda='  
%XF>k)  
支票 <'y}y}%  
g&E3Wc  
时间已过account closed E`0mn7.t  
asEk3  
Dx M$4  
HB|R1<t;HB  
更改处应加盖印章alterations require initials =6.4  
zD"n7;  
L0lqm0h  
+aY]?]  
d76nyQKK  
_%R]TlL  
时间已过effects not cleared 9~7s*3zI  
.}n-N #  
3Q0g4#eP  
`[)!4Jb  
停止付款payment stopped I$0O4  
7.mYzl-F(  
 \iP=V3  
|Eyn0\OA  
支票毁损cheque mutilated *\$m1g7b  
_O,k0O   
l('@~-Zy  
Y5fz_ [("  
汇款||寄钱to remit||to send money 
ur$=%3vM  
5^5hhm4  
Be$v%4  
S SQB1c  
寄票供取款||支票支付to send a cheque for payment urbSprdF  
Tr@|QNu  
.ZtW y) U  
oKMr Pr[`  
寄款人a remitter <jAn~=Uq[,  
N^Hj%5  
''Y'ZsQ;  
1IPRI<1U  
收款人a remittee "@^^niSFl  
-HU4Ow  
_ ?o>i/  
M!Ua/g=u  
国外汇票foreign Bill cjp~I/U  
goqm6
L^Cu  
p![UOI"W  
(Q?@LzCjy  
国内汇票inland Bill P jG^L FX  
,; @vVm'}  
@ogj -ol&  
}?)U`zF)7}  
跟单汇票documentary bill s-801JpiJ  
po!bRk[4  
fW w+'xF!  
Di"Tv<RlQ  
空头汇票accommodation bill ucYweXsO3  
*x-@}WY$U  
(f
un,(R6"  
#&}j'oD|N  
原始汇票original bill >ZwDcuJ~Lz  
8n,/hY>w  
]!X[[w)  
m:D0O]2  
改写||换新票据renewed bill [G",Yky  
_)S['[  
TE9Iyl|=  
Sq SiuO.D  
即期汇票sight bill||bill on demand c6T[2Ig  
az1#:Go  
/!'Png0!  
%x-`Y[  
…days after date||…days after date…日后付款 JT!
Cb$!  
I {%Y0S  
RT. %\)))  
"Q` Le{  
…months after date||…months after date…月后付款 vW-o%u*  
YB1Jv[  
O2:1aG  
%Jji<M]  
见票后…日付款…days after sight||…days sight x=03WQ8  
0|DyYu  
N*f]NCSi  
GOsOFs" I  
见票后…月付款…months after sight||…months sight ,<BV5~T.|  
Iw4[D#o  
V-(*{/^"  
j+PLtE  
同组票据set of bills C]Q`!e  
-(},%!-_  
QM'|k6  
j>?`N^  
单张汇票sola of exchange||sole of exchange *P/DDRq(2  
Zb7%$1)L~  
*nK4XgD  
j 8)*'T  
远期汇票usance bill||bill at usance Ga_Pt8L6  
mT/^F{c  
o)GesgxFa5  
u+O"c  
长期汇票long bill cw,|,uXq 6  
)KY4BBc  
HB,?}S#TP  
A34O(fE  
短期汇票short bill &]tm'N25  
nvCp-Z$  
'jXJ!GFw  
,9M2'6=  
逾期汇票overdue bill ^u2x26].  
P!SsMo6n  
"=ki_1/P  
ma xpR>7`j  
宽限日期days of grace 2tg07  
$DaQM'-   
_F(Np\%_  
Xf{9rZ+  
电汇telegraphic transfer （T.T） ,vo]WIQ\:  
v cUGBGX_&  
*&tTi v{^  
N,Js8Z"  
邮汇postal order||postal note （Am.）||post office order||money order vQGv4  
Q-B/SX)!/  
*+k yuY J  
,|GjrT{vf  
本票promissory note （P/N） Av0(zA2  
?-~<Vc*  
A9KPU:  
`Hq*l"8  
押汇负责书||押汇保证书letter of hypothecation 0|]d^bo  
(! 8y~n1  
l$kO%E'  
Fn0|v66  
副保||抵押品||付属担保物collateral security g{ ;OgS3>  
}]M'f:%b  
(J?_~(,`"  
P#MUS_x  
担保书trust receipt||letter of indemnity /;TtMQt  
,x R u74  
% QQ 2u$  
As5-@l`@  
承兑||认付acceptance Ly/  
Q3Z?Z;2aR  
t%O)Ti  
b@Dt]6_UL  
单张承兑general acceptance R)4,f~@"  
.'.bokl/  
JIjo^zOXsc  
ao0^;  
有条件承兑qualified acceptance Pe-rwM  
^(Z%,j3O  
&E
YoviFp  
XH(-anU"!P  
附条件认付conditional acceptance +6}CNC9Mp  
W9oWj7&h  
s(ap~UCOw  
.S1MxZhbP  
部分认付partial acceptance   (>Nwd^