[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。   k{Ad(S4J&  
会计报表statement of account 9Su4nt`i  
k4i*80  
zv.R~lMtY  
*h([ai"1-  
往来帐目account current vIzREu|5  
&AUtUp kOo  
Q{K '#  
3fBV SFVS  
现在往来帐||存款额current accout u$M,&Om  
2oBT _o%/J  
UA0 j#  
uE'O}Y95  
销货帐account sales 8GN_3pT  
A.YXK%A%  
UgD|tuz]  
/8Wfs5N  
共同计算帐项joint account a*kvU"]  
fex<9'e  
Bz+zEXBC  
6,~Y(#  
未决帐项outstanding account Z~S%|{&Br  
+`RQ^9  
ovXU +8  
#Ch*a.tI@  
贷方帐项credit account||creditor account <6rc8jYz  
x9!3i{
_  
/}kG$~  
q}xYme4  
借方帐项debit account||debtor account V$?@ z>7  
y&&%%3  
d!P3<:+R[  
tEam6xNf,  
应付帐||应付未付帐account payable Y W9+.Dc`  
zBjtPtiiI8  
"ZYdJHM  
UE\Z]t!  
应收帐||应收未收帐account receivable VzTHW5B  
]I ^b&N  
c>b!{e@*  
, RKl  
新交易||新帐new account , 'Sj:l  
0d|DIT#>?  
$p;<1+!  
b/soU2?^  
未决帐||老帐old account e0z(l/UB  
V1-URC24vd  
\8<ZPqt9  
[C^&iLX/F*  
现金帐cash account DQI b57j
 
)q|a
Sd  
"p@EY|Zv%I  
eHl)/='  
流水帐running account A)%!9i)  
8\VP)<<  
T0e- X  
@>Bgld&vl  
暂记帐||未定帐suspense account LX8A@Yct  
T B(K&3_D  
2 r';)8:  
oAprM Z7Y  
过期帐||延滞帐overdue account||pastdue account p>=i'~lQ6  
dMw}4c3E  
)&{<g yS1  
E=# O|[=  
杂项帐户sundry account =@ d/SZ|(E  
+(U;+6
b  
XVfw0-O  
K6EG"Vv !  
详细帐单||明细表detail account <8iu:nR  
{oftZXwf  
s1>d)2lX  
){I!orQ  
呆帐bad account ~?JNI8  
ty\F~]Oo  
^61;0   
[/Sk+ID  
会计项目title of account j"r7M|Z+V  
n@$("p  
J3QL%#  
t2LX@Q"  
会计薄||帐薄account-book )]tf|Mbu  
gp<XTLJ@>  
Ws/\lD  
]%2y`Jrl^W  
营业报告书||损益计算表account of budiness||business report lx{ ' bzv  
c5(4rT{(m  
:|%1i>O  
F*-+5nJ&@  
借贷细帐||交验帐account rendered 6L<QKE=  
,4HZ-|EOZ  
lO
y1vw'  
Oy_%U*  
明细帐account stated hem>@Bp'V  
@]YEOk-  
RxE.t[  
`-w,6  
与…银行开立一户头to open an account with %v4*$E!f  
: G'a
"%x  
/ ?'FSWDU  
3Z}v%=5 "  
与…银行建立交易to keep account with l4gZHMh
'  
wx8Qz,Z  
K=1prv2  
@|:yK|6O  
继续记帐to keep account H=*lj.x  
9]vy#a#  
g(C/J9J  
JAX`iQd  
与…有交易to have an account with 9@8'*a{`m  
dpvEY(Ds  
&2nICAN[  
! u@JH`  
作成会计帐||有往来帐项to make out an account with d&lT/S  
pJJO
y  
i&q_h>ZTg  
h_Ssm{C\  
清算||清理债务to make up an account d;nk>6<|  
L d{`k  
XAN.Plk  
zY2x_}#Q\"  
清洁帐目||与…停止交易to close ones account with vdh[%T,&  
hC4 M}(XM  
|]~],  
L}7 TM:%  
结帐to close an account w"O{@2B3:H  
55ft,a  
9g|99Z  
T
$sm}=  
清理未付款to ask an account||to demand an account NHcA6y$Cz  
KGGnypx`  
TK0WfWch  
,/qY 9eh  
结清差额to balance the account with .Fx3WryF  
fWf't2H&  
U
02  
p,tkVedR  
清算to settle an account||to liquidate an account||to square an account 3:)_oHq  
uPC(|U%  
&Ez+4.srkh  
|h\A5_ 0_  
审查帐目||监查帐目to audit an account IBUF Xzl  
wD/jN:  
/l+"aKW 2  
`dWnu3r;  
检查帐目to examine an account L F&!od9[  
)%<,JD  
MdFFt:y:  
/([a%,DI  
转入A的帐户to charge the amount to As account r?w>x`  
]E)D})r`#  
,J
=lHj  
RY3=UeoF  
以计帐方式付款to pay on account `(DHa=s1  
F&lH5  
; K,5qs  
xL ms|jS  
代理某人||为某人on ones account||on account of one j\NCoos  
"3'a.b akw  
hgbf"J6V8  
o2;Eti  
为自己计算||独立帐目on ones own account Qp A$='  
0~P]Fw^w  
mwMu1
#  
 M`7[hr  
由某人收益并负风险on ones account and risk||for ones account and risk 7HQL^Q  
DC8\v+K  
b4EUrSL  
WncHgz  
由某人负担for ones account||for account of one 97<Z,q72Y  
1]Cbi7  
t,'J%)j  
X"mPRnE330  
按某人指示||列入某人帐户by order and for account of one JG&E"j#q  
kM@e_YtpY  
-ik=P]?  
}D`ZWTjDay  
列入5月份帐目for May account `Y+R9bd  
LE~vSm^#  
1r*yYm'  
etUfdZ  
编入某中帐项下to pass to the account of||to place to the account of 9G"4w`P  
LN5BU,4=  
1<m.Q*  
r _FI5f  
寄出清算书to send in an account||to send in render an account o( mA(h  
65VTKlDD  
}eI9me@Aa  
 j=G  
支票薄cheque book eu8a<  
U>00B|<GJ  
$FD GHFM  
VC_F Cz  
支票陈票人cheque drawer t-n'I/^5  
H|,d`@U  
:7X{s4AU6  
LOu9#w"  
持票人cheque holder ,\1Rf
.  
;8 *"c  
/VP #J<6L  
H6>tto  
不记名支票cheque to bearer||bearer cheque  _VM}]A  
gz uWhQo  
2P${5WT  
YHke^Ind
 
记名支票||认人支票cheque to order |}:q@]dC#  
x RO9o3  
T,Q7 YI  
k2_y84;D  
到期支票antedated cheque *-.`Q  
W5()A,R  
??|,wI Rz  

+W$uHQq  
未到期支票postdated cheque LaZ @4/z!  
E7.{SGH}  
Uqx@9z(  
j~=<O
<P  
保付支票certified cheque R<hsG%BS(D  
7:=(yBG  
,J<+Wxz  
Fo5UG2E&  
未获兑现支票，退票returned cheque %s5(''a.  
4x=sJ%E  
x
F YHv@g  
gxeu2HG  
横线支票crossed cheque kp!(e0n  
\{Je!#  
/xr75|-8  
M?<iQxtyb}  
普通横线general crossing 5p-vSWr!  
J-G)mvkv  
%,@e- &>  
Se\iMs  
特别横线special crossing X'%BS  
>}C:EnECy  
Xi+l1xe  
}dqOE-"I"n  
空白支票blank cheque a^X% (@Sg  
y1Wb/ d  
kFT*So`'  
VG$%Vs  
失效支票，过期支票stale cheque [iyhrc:@  
4{ZVw/VP,-  

V1,~GpNx  
'~z`kah  
普通支票open cheque 5nmE*(  
x[BA <UNO  
^L\w"`,~  
!>+m46A  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <~svy)Cz  
D$D;'Kij  
,w
HlU-%  
j.V
7`x  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M?n}{0E4  
V4
W(>g  
sebm  
Y8fel2;  
支票换现金||兑现to cash a cheque p}K+4z  
U9%^gC  
hsQ*ozv[)  
KEq48+j  
清理票款to clear a cheque wLg @BSC.  
/"R{1  
&s\/Uq  
YPw=iF]  
保证兑现to certify a cheque bQu@.'O!k  
Q%V530 P;  
+ eZn  
uw`J5TND  
填写支票数额to fill up a cheque  %Rm
`YH?  
\@^` G  
C6D Eq>v  
1=~##/at  
支票上划线to cross a cheque )Q|sW+ AF  
!;Ctz'wz  
Q[aBxy (  
ytfr'sr/  
开发支票to make out a cheque xp\6,Jyh  
VrT0S  
A{DE7gp!
 
-t125)6I  
签发支票，开立支票to draw a cheque||to issue a cheque !4$o*{9Lx:  
iTCY $)J  
WOYN% 0#  
9; aOUs:<  
透支支票to overdraw a cheque TLz>|gr  
<sjz_::V8R  
}
. V!|R,  
sB'~=1m^  
背书支票to endorse a cheque 7q#R,\  
5&134!hC  
pJ@->V_  
5d)\Z0s  
请付票款||清付票款to pay a cheque||to honour a cheque V?jot<|$  
#[~f6s9D  
,sp((SF]1  
4zqO!nk  
支票退票to dishonour a cheque ( D
@U%  
KU.F4I8}q  
g6.Tx]?b$  
h$$i@IO0  
拒付支票to refuse a cheque mnq1WU;<  
]%h|ox0  
73+)> "x>  
kAAD&t;w  
拒付支票to stop payment of a cheque s { 0c .
M  
9aY}+hgb#  
?]58{O(?c  
n%ZOR1u)k#  
提示要求付款to present for payment l3YS_WBSn  
hoZM;wC  
7JLjA\k
  
a,?u 2  
见票即付持票人payable to bearer +J2;6t  
EN@<z;  
cdD?QnZ  
Iv>4o~t  
支付指定人payable to order A04E <nr  
Y:]m~-T  
zdN(r<m9"  
Uk0 0lPG.U  
已过期||无效out of date||stale N7dI}ju  
zd{\ XW  
[?VkwFD0  
42.y.LtZ  
请给出票人R/D||refer to drawer  <4D.H  
^wb$wtL('  
PsyXt5Dk  
m4'x>Z  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }x?2txuu  
.=/TT|eMS  
^<+V[=X  
}+GIrEDI d  
文字与数字不一致words and figures differ Bx ru7E"  
DM3 %+ xY  
_{y4 N0  
0GMov]W?i  
支票 v|;}}ol  
}\hz@G<  
时间已过account closed u=PYm+q{  
!)LVZfQ0  
'zfj`aqc  
E6s)J -a  
更改处应加盖印章alterations require initials 5HW'nhE  
}"6 PM)s  
i'uSu8$'*  
.%x%(olf  
]5:0.$5  
L IRdWGQ 4  
时间已过effects not cleared 6w4}4i  
e>!=)6[*  
N:&EFfg3  
L3'$"L.|u  
停止付款payment stopped 4-~S"T8<u  
m53
~Ysq<
 
XywsjeI4  
"aJfW  
支票毁损cheque mutilated V D.T=(  
XSe\@t~&g  
GfL:0  
+
$ 0wBU  
汇款||寄钱to remit||to send money KU*XRZu)  
)5/,B-+O"  
,^uQw/  
}C<$q  
寄票供取款||支票支付to send a cheque for payment V~"-\@  
+vO;J  
X@H/"B%u2  
R 9b0D>Lxt  
寄款人a remitter ){$*<#&H  
gfly?)VnF  
7L$\S[E  
]lZg }7h  
收款人a remittee Y [%<s/  
L(t!C~3  
Oe"nNvu/  
Ln"D .gpq  
国外汇票foreign Bill /SD (
g@G,  
kKz>
]t"A  
 r74' _y  
D/b F  
国内汇票inland Bill :'X:cL  
0Q!/A5z  
L^xh5{  
_DLELcH Y  
跟单汇票documentary bill BKk+<#Ti  
|wGmu&fY  
7&3
  
r&ux|o+  
空头汇票accommodation bill NY"+Qw@$  
*1g3,NMA  
@cu#rWiG  
XNQPyZ2@|b  
原始汇票original bill =;~*YD(%/  
Mew,g:m:  
yy M`J7]J  
{wv
Bs87  
改写||换新票据renewed bill usR+ZQaA  
j]J-#J  
_t?#
 
<ZjT4><  
即期汇票sight bill||bill on demand vE&K!k`  
@Io@1[kj  
kc/"  
7\[)5j  
…days after date||…days after date…日后付款 xv~Sk2Z+d  
@K1'Q!S*  
t 09-y  
TW-^C;   
…months after date||…months after date…月后付款 !nL>Ly  
c'SjH".[  
{JQCfs  
(Rh$0^)A  
见票后…日付款…days after sight||…days sight 2B b,ZC*  
!3`X Gg  
W#kd[Wi  
HsKq/Oyk  
见票后…月付款…months after sight||…months sight X8y :=k,E  
jM:|%o  
*R3^:Y&  
_o? I=UN2:  
同组票据set of bills fLZ mQO  
xM=?ES  
8(g}/%1mt3  
+<bvh<]Od  
单张汇票sola of exchange||sole of exchange S4VM(~,o  
Dg*'n  
@*BVS'\  
iX-.mq$  
远期汇票usance bill||bill at usance F0tcVdv  
$kccM&B  
T&'LQZM8  
pgBIYeY,  
长期汇票long bill %OOy90b2  
(L`IL e*  
o_a'<7\#i  
%k @4}M>  
短期汇票short bill JqV}$E"M2  
|

? rO  
\%_sL#?  
2=,d.1E3d  
逾期汇票overdue bill +2
>, -V  
N ;Cs? C  
e!vWGnY  
1dOB|  
宽限日期days of grace e5(c,,/  
eOahr
:Db  
08/Tk+  
5Gm8U"UR  
电汇telegraphic transfer （T.T） cZ3A~dTOR  
5xQ5)B4k  
hPuF:iiQ4  
']N\y6=fn9  
邮汇postal order||postal note （Am.）||post office order||money order R)-~5"}~  
0-p %.}GE  
I#;.;%u  
5?.!A 'zb  
本票promissory note （P/N） ~:*V'/2k  
KQ0f2?  
lQxEiDIL  
&5*t*tI  
押汇负责书||押汇保证书letter of hypothecation Fb ~h{  
iD/+#UTY  
\H 5t-w=  
WBR# Ux  
副保||抵押品||付属担保物collateral security E
:;MI{;7  
hqV_MeHv'  
%qEp{i
tq  
:;\x
yy}A  
担保书trust receipt||letter of indemnity :lu"14  
5sSAH  
7!;zkou  
s GE%zCB  
承兑||认付acceptance %v
bov}R  
jI~$iDdOfs  
AC!yc(^<  
\eAV: qV  
单张承兑general acceptance 8:2Vib$  
N* \ri0  
aSI%!Vg.  
AmJ dZs|/  
有条件承兑qualified acceptance /J9Or{#r  
93
=?^  
dh1 N/[  
GC_c
.|'6[  
附条件认付conditional acceptance Pa"Kk9!o36  
g?*D)WU  
At!@Rc  
qpzyl~g:C  
部分认付partial acceptance   olKM0K