[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。   bvZTB<rA  
会计报表statement of account 6q^Tq {I  
hs'J'~a  
x8H%88!j*  
Rv R,V  
往来帐目account current r83 chR9  
"Uy==~  
%
YjZF[P  
Ul@Jg    
现在往来帐||存款额current accout a%f?OsY  
' _)NI  
?@W=bJ8{  
r?Y+TtF\e  
销货帐account sales TNYd_:j  
C1 qyjlR  
@@$%+XNY  
q}Wd`>VDR  
共同计算帐项joint account b"x[+&%i  
uM3F[p%V^  
 xi5/Wc6  
6n9;t\'Gt  
未决帐项outstanding account }2qmL$  
Wl3jbupu _  
hVQ TW[  
-]=-IiC#  
贷方帐项credit account||creditor account &%YFO'>>}  
+QS7F`O  
7/*a
 
qucw%hJr  
借方帐项debit account||debtor account qta^i819  
x!rHkuH~  
wFr}]<=Mi  
zPwU'TbF  
应付帐||应付未付帐account payable )*&I|L<1  
mG,%f"b0  
A/ kRw'6  
cI#2MjL  
应收帐||应收未收帐account receivable 9:tvk l  
lN V%R(  
]V9z)uz  
~r`~I"ZK7^  
新交易||新帐new account F12tOSfu*  
)IIQ{SwQq  
{bF95Hs-  
@d5G\1(%  
未决帐||老帐old account 79J@`  
.f'iod-  
!6:q#B*  
:sT\-MpQvn  
现金帐cash account !oXA^7Th6]  
t(SSrM]  
F
+e J9  
.hh2II  
流水帐running account 6km{= ```  
r.e,!Bs
 
Ln;jB&t  
"Fv6u]Rv  
暂记帐||未定帐suspense account 5[Whj
To  
\Fh k>  
iR-MuDM  
s^_E'j$  
过期帐||延滞帐overdue account||pastdue account #k%3Ag   
%9|=\# G  
*qcL(] Yq  
Is6<3eQ\x  
杂项帐户sundry account M4a-+T"  
#UREFwSL  
[0GM!3YJ7  
/*GRE#7S  
详细帐单||明细表detail account (]BZ8GOx  
UXB[3SP  
&k3'UN!&Ix  
5 Vm  |/  
呆帐bad account Vy = fm  
X-di^%<  
XezO_V  
x>Ah4ad  
会计项目title of account t` {^gt  
J.x>*3<l  
SEY  
2aUz.k8o  
会计薄||帐薄account-book ?U0iHg{  
;??wLNdf-  
/p') u3  
t#|E.G:=  
营业报告书||损益计算表account of budiness||business report !x.^ya  
"r0z(j  
~B%EvG7
:n  
)@Yp;=l  
借贷细帐||交验帐account rendered JbYv
 <  
:V2j'R,  
MBCA%3z08  
: =04_5 z  
明细帐account stated w <]7:/  
*qg9~/  
RVfRGc^lK  
Yfy6o6*:  
与…银行开立一户头to open an account with x&R&\}@G m  
] K7>R0  
(H9%a-3  
=S@$"_&  
与…银行建立交易to keep account with xiU-}H'o  

Pi6C1uY6  
7|6tH@4Ub  
uqZLlP#&#  
继续记帐to keep account W0$G7s  
w;Qo9=-  
#ITx[X89|  
>c7/E  
与…有交易to have an account with bi!4I<E>k  
14\%2nE  
;:*o P(9k  
&RXd1>|c2  
作成会计帐||有往来帐项to make out an account with n:he`7.6O  
UA,&0.7  
p'k stiB  
^Gv<Xl  
清算||清理债务to make up an account :=~%&  
MvY0?!v  
K_`*ZV{r  
d^ !3bv*h  
清洁帐目||与…停止交易to close ones account with Hi|2z5=V  
#2DH_P  
!U>"H8}dv  
p%IR4f  
结帐to close an account 4PiNQ'*  
|]A{8BBC  
}p t
5.'l  
CpS'2@6  
清理未付款to ask an account||to demand an account w0S zK-&  
d5A!kU _.  
zx-+u7qKH  
/BT;Q)(&  
结清差额to balance the account with 5?;'26iC  
W~k!qy `  
`1EBnL_1  
g) v"nNS  
清算to settle an account||to liquidate an account||to square an account CR934TE+  
uc Z(D|a   
,_rarU)[
J  
yN3Tk}{V  
审查帐目||监查帐目to audit an account d?N"NqaN  
NH'RU`U)  
`N(.10~  
0y;&L63>T  
检查帐目to examine an account 42p6l  
Y1k/ngH  
'dWJ#9C  
JF{,;&sj  
转入A的帐户to charge the amount to As account +1d\ZZA|6&  
$:u,6|QsS=  
+{hxEDz  
sxThz7#i)  
以计帐方式付款to pay on account V2VsJ  
,;+\!'lS  
WKah$l  
e!4akKw4wD  
代理某人||为某人on ones account||on account of one Qmn5umd=?\  
d`~#uN {  
(X!/tw,.  
eU%5CVH.v  
为自己计算||独立帐目on ones own account T@yH.4D  
(la<X<w  
\=N tbBL$[  
~Y'e1w$`  
由某人收益并负风险on ones account and risk||for ones account and risk rG\m]C3
E  
MT6kJDyLu  
# Jdip)  
:ZL>JVk  
由某人负担for ones account||for account of one
l*v([@A\  
,6M-xSDs  
%+I(S
`}  
 #Ejly2C,  
按某人指示||列入某人帐户by order and for account of one SAH\'v0  
]#BXaBVMY  
MxdfuFss  
DGd&x^C  
列入5月份帐目for May account LpmspIPvf  
m
Cz6&  
w4x8 Sre  
 g u|;C  
编入某中帐项下to pass to the account of||to place to the account of nZ bg  
!r LHP
g  
Ec\x;li! *  
Q? "[zX1  
寄出清算书to send in an account||to send in render an account dX$])b_Uw  
grfF\_[:  
&)X<yd0  
cw5YjQ8 9  
支票薄cheque book ! 4o
Ix`  
> T-O3/KN  
XS!ZTb>[  
:?UIy N?  
支票陈票人cheque drawer =d5!O~}r>  
xc/|#TC8?  
|
E~X]_Y  
_yoG<qI  
持票人cheque holder QE#$bCw  
'D/AL\1{p(  
P9>C!0 -x  
ks r5P~  
不记名支票cheque to bearer||bearer cheque }cPV_^{  
>b Z#  
XB Y"7}  
RyhR#  
记名支票||认人支票cheque to order =#V11j  
kdHql>0  
<Z__Q  
E{6}'FG+A  
到期支票antedated cheque +[qkG. O  
-of= Lp  
IRU2/Ycg  
m[bu(qz  
未到期支票postdated cheque UF%5/Si VX  
q@sH@-z4]  
z<fEJN  
9@1W=sl  
保付支票certified cheque v8@dvT<  
d+;wDu  

MMAC,4  
"J.jmR;  
未获兑现支票，退票returned cheque d5=xOEv; :  
!K 9(OX2;  
5`uS<[vA  
:I$2[K  
横线支票crossed cheque h0eo:Ahi  
MYPcH\K$h  
Sy'>JHx  
E\zhxiI  
普通横线general crossing <
/=PN1=A  
UZ!hk*PF  
&\H5*A.HkA  
<^\r9Qxl  
特别横线special crossing 1P[Lz!C  
8`t%QhE2  
Ih7Eq/iu  
!kcg#+s91  
空白支票blank cheque ~"m
Z0E  
2o$8CR;  
]]Z,Qu#<-  
Z:v1?v  
失效支票，过期支票stale cheque qLP+@wbJ  
#TgJ d
 
]xG8vy  
2T5xSpC  
普通支票open cheque m?j!0>  
w!}1oy  
q KM]wu0Et  
*o[%?$8T  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t0>{0 5  
LasH[:QQQ  
)ziQ=k6d6  
,_$"6  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #$w#"Nr9k  
XOCau.#  
%5G BMMn  
is(!_Iv  
支票换现金||兑现to cash a cheque kpH;D= ;  
// Gvk|O1  
z6lz*%Yi  
#:|Y(,c  
清理票款to clear a cheque kYB <FwwB  
"Y!
dn|3  
$vBU}~l7  
B@]7eVo  
保证兑现to certify a cheque J,O@T)S@  
.A\\v6@  
IDh`0/i]  

>bN~p  
填写支票数额to fill up a cheque 7LwS =yP  
yj~"C$s  
~vGtNMQg  
/6?plt&CA  
支票上划线to cross a cheque bUN,P"  
0 s|LK  
Qu,k  
X~he36-+<  
开发支票to make out a cheque 4w( vR
e  
$NT9LtT@K  
tb0E?&M   
38rZ`O*D  
签发支票，开立支票to draw a cheque||to issue a cheque HF: T]n,  
el?V2v[  
;_/q>DR>,3  
q|X4[E|{Q  
透支支票to overdraw a cheque yCIgxPv|7  
8-a6Q
|   
4n H91Z9=  
9S%gVNxn  
背书支票to endorse a cheque r`&|) Hx  
\Byk`} 9  
WcwW@cY7\  
em[F|  
请付票款||清付票款to pay a cheque||to honour a cheque 6b70w @P!  
5\0.[W
{^  
'$XHRS/q]  
}t2pIkF;  
支票退票to dishonour a cheque SrtVoe[  
p@Y$eZ:O  
h+3Z.WKhwP  
wDSUMB<?  
拒付支票to refuse a cheque Ad EbyL  
ZQ9oZHUm  
KV
M@//:{  
(oitC
IV  
拒付支票to stop payment of a cheque =)- Q?1q  
'[ g)v  
N>fYH.c3Y  
1m`tqlFU9  
提示要求付款to present for payment ; eF 4J  
k!/_/^{  
46Q;F  
z|]oM#Gt  
见票即付持票人payable to bearer %?oU{KzQ@;  
O;0<^M/0G  
:aq>  
6L2*gO:r?  
支付指定人payable to order Z;y}gv/{  
.Spi$>v  
Q^Z<RA(C  
c =N]! ,MO  
已过期||无效out of date||stale >3`ct be  
DV[ Jbl:)  
<,pLW~2-"  
reM  
请给出票人R/D||refer to drawer K%c ATA3  
6G<Hi"I  
qi SEnRG.  
l?JO8^Nn  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HCjn9  
cCh5Jl@Z  
{#*?S>DA  
nG^M 2)(8  
文字与数字不一致words and figures differ ;WS7.  
Ef`5fgp? S  
o A;jy  
&&9c&xgzE  
支票 IN|i)?rh  
^Em@6fz[  
时间已过account closed bN4&\d*u#  
+/3 Z  
pl#o!j(i  
QK?2E  
更改处应加盖印章alterations require initials R)d99j^"  
4ljvoJ}xjr  
eY4
`k  
{rb-DB-/5M  
BH#C<0="  
Q
Bfhyo_  
时间已过effects not cleared {FJX  
(]}x[F9l  
4VmCW"b7h  
mF
*?e/  
停止付款payment stopped -[f"r`  
6>=-/)p}  
D0#T-B\#  
Lov.E3S6;  
支票毁损cheque mutilated b 5F4+  
Zc4(tf9  
7TV>6i+7  
UU.mdSL  
汇款||寄钱to remit||to send money *CH!<VB/  
Lz9$,Y[  
^fE\S5P  
&N/|(<C B  
寄票供取款||支票支付to send a cheque for payment aT?p>  
m6_~`)R8  
Som. qD  
Q$?7)yyu+  
寄款人a remitter +Mk*{A t  
_@#uIOcE  
iJ`%yg,  
N?a1sdR  
收款人a remittee ,#E3,bu6_4  
ot@|blVC8  
 ko=aa5c  
vLv|SqD  
国外汇票foreign Bill p|h.@do4  
u#41osUVW>  
M.xhVgFf)  
~j/bCMEf!  
国内汇票inland Bill Q? <-`7  
_[}G(<  
|t4Gz1"q=8  
fqcU5l[v,  
跟单汇票documentary bill 2 ?Pt Z  
m4Phn~>Gg  
[Krm .)  
Qb!!J4|!  
空头汇票accommodation bill pBSq%Hy:  
saGRP}7?  
:"M9*XeHO  
C2+{U  
原始汇票original bill mP9cBLz  
jzl?e[qPA  
J
h37pI  
b$dJ?%W  
改写||换新票据renewed bill <Jwi~I=^  
IvEMg2f}  
%^a]J"Ydi8  
pT("2:)x  
即期汇票sight bill||bill on demand
qpb/g6g  
W<\kf4Y  
_7Xd|\Zc  
rnnX|}J  
…days after date||…days after date…日后付款 [NHg&R H  
u iBl#J Q  
p+orBw3  
5~@?>)TBv  
…months after date||…months after date…月后付款 ;\<""Yj@l  
p&i.)/  
/C*~/}  
0zg2g!lh  
见票后…日付款…days after sight||…days sight +<S9E'gT3V  
-Nsk}Rnk*  
NFB*1_m  
Sp 7u_Pq{  
见票后…月付款…months after sight||…months sight kcLj Kp  
fA"<MslKLK  
pTcbq  
\:]DFZ=!  
同组票据set of bills y\^@p=e  
7)B&(2D&  
j(0Ilx|7v  
_ ,DO~L  
单张汇票sola of exchange||sole of exchange 9.xvV|Sp  
rei 8LW  
[dl+:P:zc  
ki\B!<uv  
远期汇票usance bill||bill at usance D,c!#(v cK  
tS?a){^:c  
8$\Za,)g  
t:\l&R&  
长期汇票long bill *%:@ cbF-M  
 ci`zR9Ks  
J5O.*&  
RG&I\DTyt  
短期汇票short bill 'z)hG#{I  
9Hu d|n  
D H:J  
DeH0k[o  
逾期汇票overdue bill 8s<^]sFP  
B9YsA?hg  
G;/Q>V  
1hR (N  
宽限日期days of grace '0]r<O  
uaiz*Im  
NeHx2m+  
S"zk!2@C  
电汇telegraphic transfer （T.T） ndr)3tuYu  
C`)_i3 ^  
#>=8w9]  
4AQ[igTDP  
邮汇postal order||postal note （Am.）||post office order||money order qB:AkMd&  
ZT6V/MD7T.  
J7:9_/e0T  
&M[MEO`t8  
本票promissory note （P/N） $`pd|K`  
j? xk&  
{&-#s#&  
0E-pA3M6  
押汇负责书||押汇保证书letter of hypothecation >:2}V]/;  
{=3B)+N  
:/6()_>bO  
|=O1Hn  
副保||抵押品||付属担保物collateral security FY8!g'.Oe  
X'f)7RbT  
]BfS270  
L?
8^aG  
担保书trust receipt||letter of indemnity Cc!
J1)  
,
HZYG4,  
p;0 PxL=  
i E9\_MA  
承兑||认付acceptance je,c7ZFO  
qz`rL#W]  
_42Z={pZZq  
vG~+r<:  
单张承兑general acceptance <4c%Q)  
MGQ,\55"  
]boE{R!I  
G6V/SaD  
有条件承兑qualified acceptance GF'f[F6oI  
%G[/H.7s-  
;'}'5nO=$  
+R qbf  
附条件认付conditional acceptance M\9F:.t=  
zJY']8ah  
O#EqG.L5  
J=iRul^S  
部分认付partial acceptance   Ux}W&K/?'