[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。   ?Tlt(%f  
会计报表statement of account mXPA1#qo  
zk;'`@7  
8}?wi[T  
v[2N-  
往来帐目account current W]W[oTJ5  
+:_;K_h  
jhJ'fI  
%TeH#%[g>\  
现在往来帐||存款额current accout Q$*JkwPQ}  
iAr]Ed"9|  
~(;HkT  
'lMDlTU O  
销货帐account sales .WVIdVO7  
H[Q3M~_E  
OQJ#>*?  
nZX`y -AZ  
共同计算帐项joint account b{Bef*`/  
]~@
uStHn  
]@
6L,+W"  
RI3GAd  
未决帐项outstanding account i)!+`w*Y  
N[zR%(YS  
CklIrD{  
[y&uc  
贷方帐项credit account||creditor account bIXD(5y
 
]Om;b
mwt  
4 [ *G  
>H,5MM!  
借方帐项debit account||debtor account .Q!pQ"5  
5|A"Yz
Y#  
YM,UM>  
)agrx76]3w  
应付帐||应付未付帐account payable .3CQFbHF  
)E*-  
iLO,XW?d v  
"!R*f $  
应收帐||应收未收帐account receivable 7P:/ (P  
8xt8kf*k  
&e3pmHp'  
lxfv'A  
新交易||新帐new account *pYawT  
!q1XyQX  
jGUegeq  
}p>l,HD  
未决帐||老帐old account 20w4 '@sq  
G2dPm}sZG  
%x8vvcO^t  
~IFafAO&  
现金帐cash account `4,]Mr1b
 
w:9M6+mM^  
b(~#CHg  
)Vo%}g?6!  
流水帐running account |*g\-2j{  
wAo6:)  
~g}blv0q+B  
-FS!v^  
暂记帐||未定帐suspense account c1xX)cF  
r2\}_pIj  
XPLm`Q|1#t  
R(s[JH(&  
过期帐||延滞帐overdue account||pastdue account 3$3
%W<&^  
Xdh@ ^`  
*rVI[kL  
EX@Cf!GjN  
杂项帐户sundry account 3uL$+F  
bsc#Oq]  
y*E{ X  
P! P` MX  
详细帐单||明细表detail account Rl'xEtaN  
D7Y?$=0ycb  
>#y1(\e  
X([@}ren  
呆帐bad account #!>`$  
p.5 *`, )  
k>=wwPy  
G+tzp&G@  
会计项目title of account I5E5,{  
. |`)k  
w+{{4<+cd  
[ $M l;K  
会计薄||帐薄account-book @h\i<sh!^  
6n/KL  
orFB*{/Z  
!iAZEOkRR  
营业报告书||损益计算表account of budiness||business report 212 =+k  
}Qh%Z)  
$#_^uWN-M  
;L,yJ~  
借贷细帐||交验帐account rendered t&-c?&FO\;  
&zPM#Q  
Q'[~$~&`  
d>/4z#R}-  
明细帐account stated {JM3drnw  
I]B9+Z?xo  
0Qg%48u
 
f5R%F~
 
与…银行开立一户头to open an account with Is97>aid  
xEB4oQ5  
"WqM<kLa  
NJKk\RM@7  
与…银行建立交易to keep account with :~p_(rE  
n&8N`!^o  
hP/uS%X   
{XW>3 "  
继续记帐to keep account `Mo%)I<`=  
7KtgR=-Lb  
Pd(n|t3[8  
WX+@<y}%  
与…有交易to have an account with ktv{-WG2_  
eXdH)|l,\  
kEg~yN  
z=LO$,JW`  
作成会计帐||有往来帐项to make out an account with aX~' gq>  
ik0w\*  
obw:@
i#  
"H{#ib_c_  
清算||清理债务to make up an account _K
~?{".  
=OR&,xt  
$'lJ_jL  
o#IWH;ck.  
清洁帐目||与…停止交易to close ones account with tdC kvVE  
7wqD_Xr  
/PkOF((  
'eoI~*}3WQ  
结帐to close an account cr{dl\Na  
s3M#ua#mX  
:Czvwp{z  
Q1 vse  
清理未付款to ask an account||to demand an account m>b i$Y  
;"%luQA<w  
YGLR%PYv"  
,-BZsZ0~  
结清差额to balance the account with U3w*z6OG  
,]?l(H $x'  
@HXX
hYH  
tQ4{:WPG  
清算to settle an account||to liquidate an account||to square an account c{f1_qXN  
uMP&.Y(  
{K2F(kz?T  
dGc>EZSdj  
审查帐目||监查帐目to audit an account CY9`HQ1  

%P]-wBJw  
"(?[$R  
c> Ljv('bj  
检查帐目to examine an account yDw^xGws  
q}5&B=2pM  
[g*]u3s  
Ia)
^  
转入A的帐户to charge the amount to As account Mq,_DQ  
>l5JwwG  
7h/{F({r=  
?r~](l   
以计帐方式付款to pay on account O4 Y;  
@i: _JOl  
Th*mm3D6  
@KYmkxW  
代理某人||为某人on ones account||on account of one 0b}lwo,|\  
Py,@or7n  
]0: R^dHE  
,K[B/tD{j  
为自己计算||独立帐目on ones own account BF6H_g  
Web8"8eD  
( "BFI  
`24:Eg6r  
由某人收益并负风险on ones account and risk||for ones account and risk & ~[%N O  
AuYi$?8|5  
&On0)G3Rc  
yQ8H-a.  
由某人负担for ones account||for account of one )O%lh 8fI  
-nT+!3A8  
Onoi6^G  
W.,J'  
按某人指示||列入某人帐户by order and for account of one _mL9G5~r  
Z_Ma|V?6  
OiY2l; 68  
Dl/_jM  
列入5月份帐目for May account `ionMTZY  
cw<DM%p  
ig/71 6r|  
$Y0bjS2J  
编入某中帐项下to pass to the account of||to place to the account of w }2|Do$5  
5tl}rmI`  
@]#+`pZ4A  
h?YjG^'9  
寄出清算书to send in an account||to send in render an account Lou4M  
z?"5="D  
T[q-$8U  
@4B2O"z`  
支票薄cheque book Nd!2 @?V4  
Azz]TO  
mLY*  
<p0$Q!^dK=  
支票陈票人cheque drawer W\<#`0tUt  
PewPl0  
O\KAvoQ%s  
FvI`S>  
持票人cheque holder qryt 1~Dq  
X0Oq lAw  
j*:pW;)^  
kdYl>M  
不记名支票cheque to bearer||bearer cheque $=m17GD  
JN KZ'9  
Eq<# pX6  
4l`gAE$  
记名支票||认人支票cheque to order {M~!?#<K  
)#ujF~w>  
i
)(QNpv  
}C&c=3V  
到期支票antedated cheque VYAe!{[  
VDmd+bvJV  
 B-gr2-  
z:G9Uu3H(  
未到期支票postdated cheque rzBWk  
>aWJ+  
Rt:PW}rFf  
YYvs~?bAy  
保付支票certified cheque 3CHte*NL=  
^ KjqS\<  
G
<dXJ ]\\  
::`j@ ]  
未获兑现支票，退票returned cheque 3z#;0n
}  
hB+ t pa  
T+ t-0k  
vZDQ@\HrC  
横线支票crossed cheque Q8 ~
pIv  
6e*b;{d  
si;]C~X*  
68!fcK  
普通横线general crossing r4lG 5d
V  
=
% JDo  
Bm7GU
`j"  
'} kq@  
特别横线special crossing 3U`.:w`  
gPi_+-@  
D_)vGvv3;.  
z} \9/`  
空白支票blank cheque ,i,=LGn  
,'673PR  
R`&ioRWj  
T7Ac4LA  
失效支票，过期支票stale cheque uSQ*/h-<)0  
eBV{B70k  
mC7Y *  
HW G~m:km  
普通支票open cheque gZUy0`E  
.-ABo]hf  
$S}x'F!4_  
VfwD{+5  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !T~d5^l!  
&F}+U#H  
lBdF9F<  
z&0V21"l  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges GXRjR\Ch  
K5lp-F  
9wAc&nl-Y  
f)x}_dw%  
支票换现金||兑现to cash a cheque 9-^p23.@[j  
<.B s`P  
`[\phv  
&3f.78a  
清理票款to clear a cheque ^!qmlx*  
]t3"0  
z{d5Lrk  
>i%w'uU  
保证兑现to certify a cheque kU/=Du  
$hQg+nY.  
$rEd5W&d!  
1znV>PO!  
填写支票数额to fill up a cheque (O2HB-<rY  
\xxVDr.  
Y(zN  
Cpcd`y=IN  
支票上划线to cross a cheque ;NeP&)Td  
Vcq?>mH&T  
m[j3s=Gr  
|q2lTbJ  
开发支票to make out a cheque cvA\C_  
..!-)q'?  
ef;L|b%pp  
L"I] mQvd  
签发支票，开立支票to draw a cheque||to issue a cheque @t8kN6.  
] <3?=$  
EiN)TB^]  
<WJ0St  
透支支票to overdraw a cheque c$kb0VR  
:5{@*  
S "Pj 1  
^u!Tyb8Dk  
背书支票to endorse a cheque O + & xb  
1cBhcYv"  
M%s$F@  
aX) ./  
请付票款||清付票款to pay a cheque||to honour a cheque _D9@<+MS*  
Zw][c7%  
78CJ  
az;jMnPpR5  
支票退票to dishonour a cheque -==qMrKP  
V )k, 9=  
@:9fS  
>Ryss@o  
拒付支票to refuse a cheque u7&'3ef  
"%Ana=cc  
l\;mP. !  
Q@wq }vc!  
拒付支票to stop payment of a cheque NJf(,Mr*|  
`F\:XuY  
.l=*R7~EU  
u?;Vxh3@|  
提示要求付款to present for payment 4)+IO;  
.*~u  
|;9 A{#zM  
:n9xH  
见票即付持票人payable to bearer w<e;rKr  
J.mewD!%z  
5f'g3'  
xY'qm8V  
支付指定人payable to order NTXL>Q*e  
O+p-1 C$\  
} .3]   
/rxlt F3  
已过期||无效out of date||stale cYM~IA  
9jR[:[  
@" 0tW:  
OZ'
.}((?n  
请给出票人R/D||refer to drawer Yuo1'gE+  
`X<`j6zaG  
 L;M^>{>  
RmWfV  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Wx?&igh  
3 $N %iE
6  
sh(kRrdY3  
P%+or*  
文字与数字不一致words and figures differ AuDR |;i  
,+/9K)X  
M_!u@\  
@?3vRs}h  
支票 H*{k4  
:-u-hO5*8  
时间已过account closed w,![;wG  
}WO9!E(  
`[@^m5?b-  
~+<xFi  
更改处应加盖印章alterations require initials #K#Mv/  
BLwfm+ m"  
N$%61GiulT  
Q&upxE4 -~  
|rxKCzjm  
YO(:32S  
时间已过effects not cleared 1]>$5 1Q  
0n*rs=\VG  
Wg`+u  
chO'Q+pw  
停止付款payment stopped 'je8k7`VA  
gj[ >p=Wn  
7}d$*C  
E5*-;
>2c  
支票毁损cheque mutilated P(pd0,%i;a  
&gWMl`3^*!  
W1?!iE~tO  
..jq[(;N  
汇款||寄钱to remit||to send money #u8*CA9  

K}PvrcO1  
KP=D! l&q  
TwM1M[ "3  
寄票供取款||支票支付to send a cheque for payment d<^_w!4X}  

56Sh  
n5egKAgA  
'f-
  
寄款人a remitter &;ZC<?wS  
AZxrJ2G  
zP:~O  
FgOU e  
收款人a remittee 068WlF cWV  
M8^.19q;  
_x\-!&[p  
#"Eks79s  
国外汇票foreign Bill pXP
qDA  
$yDW.pt  
%"l81z  
W il{FcHY  
国内汇票inland Bill w::r?.9  
b A)b`1lI  
5mI?p
fm  
m!# _CQ:  
跟单汇票documentary bill <\, & :<  
7<EJo$-j  
@+?+6sS  
DH\wD
Q  
空头汇票accommodation bill !Z U_,[  
iD%qy/I/  
'1CD- Bu  
M0O>Ljo4RN  
原始汇票original bill Y*Y&)k6t  
IIq"e~"Vs  
pNp^q/-yB  
J#6LSD@(O  
改写||换新票据renewed bill ;c>>$lr  
<9@&oN+T  
`0yb?Nk `:  
R]CZw;zS_  
即期汇票sight bill||bill on demand sL)Rg(rkx  
o*%3[HmV  
]ddHA  
oz%h)#;  
…days after date||…days after date…日后付款 LkaG8#m1R  
M'^(3#ZU  
M} O[`Fx{W  
dKU 5;  
…months after date||…months after date…月后付款 mYX56,b}5  
nc< qbN  
+yth_9  
:tKbz nd/  
见票后…日付款…days after sight||…days sight U8YO0}_z  
/r-8T>m  
w3<Z?lj:  
(F_w>w.h  
见票后…月付款…months after sight||…months sight NeY"6!;k  
:OHSxb>[  
)j\r,9<K+5  
?#4+r_dP  
同组票据set of bills lNHNL a>W  
{b
(rm,%  
SLSF
<$  
/[0F6  
单张汇票sola of exchange||sole of exchange  DX|uHbGg  
LxB&7  
b 1cd&e  
Q5g,7ac8L  
远期汇票usance bill||bill at usance -eUV`&[4  
]+
AAT=B<!  
{&uT3*V1  
-z
pr
NQW  
长期汇票long bill 1sD~7KPg?  
L5
/mO6;k  
)eECOfmnZ  
[4Y[?)7  
短期汇票short bill mLJDxh'B  
T4e WbNSs  
3a%xn4P  
[qiOd!  
逾期汇票overdue bill C}9Kx }q  
&%6NQWW  
E evw*;$x  
NJ<N%hcjK  
宽限日期days of grace (e(Rr4  
#7+]%;h  
\OP9_J(*  
AhR0zg  
电汇telegraphic transfer （T.T） bCzdszvg3  
1ADv?+j)A/  
O'OFz}x),  
k9l^6#<?  
邮汇postal order||postal note （Am.）||post office order||money order z<t>hzl7  
PzLJ/QER  
oQ{cSThj  
!\ZcOk2  
本票promissory note （P/N） < iRWd  
%w$mSG  
V#NtBreN  
|<1M&\oaQ'  
押汇负责书||押汇保证书letter of hypothecation -rO*7HO
 
vffH  
l/M[am  
q4+Yv2e <r  
副保||抵押品||付属担保物collateral security 5\&]J7(  
O)`Gzx*ShU  
o~;M"  
)L >Q;'  
担保书trust receipt||letter of indemnity !x8kB Di,  
YIO.yN"0  
~?CS_B *  
{gw[%[ZM  
承兑||认付acceptance pUGN!3
 
(V!0'9c  
p=vV4C:  
k1RV'  
单张承兑general acceptance lM$t!2pRB  
<W2ZoqaV  
9ZhDZ~)p,  
nn'Af,ko/  
有条件承兑qualified acceptance ZL,6_L/  
Sj@15 W  
a5)JkC  
3[.3d y7,Z  
附条件认付conditional acceptance K_Re}\D  
*t]v}ZV*  
zC#%6@P\  
m d_g}N(C  
部分认付partial acceptance   -zdmr"CA