[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。   : fMQ,S0  
会计报表statement of account E6JfSH
#  
SQ'\Kd=  
|>|f?^  
`yF6-F  
往来帐目account current v=5H,4UMA  
7+ +Fak  
\A7{kI  
J>Pc@,y  
现在往来帐||存款额current accout nilis-Bk_  
E+z),"QA  
6$/Z.8  
:j^IXZW  
销货帐account sales yX9 .yq  
?#s9@R1  
vT@*o=I  
3PkVMX
 
共同计算帐项joint account gxnIur)  
rebnV&-  

:m.6a4vx  
zVt1Ta:j  
未决帐项outstanding account HQ /D)D  
+pUG6.j%  
`]~1pc  
TrCut2  
贷方帐项credit account||creditor account 'h}(>%  
f/xQy}4+~E  

_E %!5u  
Ic2Q<V}oq  
借方帐项debit account||debtor account yz}ik^T  
^_\S)P2c  
lXpbAW  
cN% r\  
应付帐||应付未付帐account payable 0oK_uY 4g  
>Nam@,hm  
N\l|3~  
Mmmg3%G1  
应收帐||应收未收帐account receivable <)$&V*\  
niA>afo  
dNu?O>=  
L"KKW c  
新交易||新帐new account &x?m5%^l  
A"tE~m;"7  
KvjsibI/Y  
b>h L*9  
未决帐||老帐old account Q~R%|Q{&  
_C@A>]GT  
0Q7|
2{  
aT4I sPA?_  
现金帐cash account ; ,Nvg6c  
C/?x`2'  
|.*nq  
%W}YtDf\  
流水帐running account ?;]Xc~  
LpK? C<?x  
2c*w{\X  
y(ceEV  
暂记帐||未定帐suspense account A$g'/QM  
$^e(?Pq  
IM$ d~C  
S5BS![-QK  
过期帐||延滞帐overdue account||pastdue account d>gQgQ;g  
{ uDH-b(R  
M3U?\g  
M ~ ;]d  
杂项帐户sundry account CKnPMvmz  
D&o~4Qvc]  
z6*r<>Bf+b  
;V?3Hwl  
详细帐单||明细表detail account :}UjX|D  
b
*(,W  
=pZ$oTR  
?8qN8rk^+  
呆帐bad account w5 #;Lm  
C{:U<q  
tkYPfUvTE  
8d?%9# p-)  
会计项目title of account W|Cs{rBc?  
qZdA%  
e45)t}'  
2:RFPK  
会计薄||帐薄account-book 0.S7uH%
"  
xS4?M<|L63  
"S+AkLe(  
2g~W})e  
营业报告书||损益计算表account of budiness||business report 5yyc0UG  
P~#LbUP(  
]VR79l  
c
Q;@z2\  
借贷细帐||交验帐account rendered O]Ey@7 &  
n&!q9CR`  
JXjH}C  
HZ2f|Y|T  
明细帐account stated v^J'] p  
#eF,* d  
O=vD6@QI  
Uw]o9 e0S  
与…银行开立一户头to open an account with ~W-l|-eogz  
ykR d+H-t  
iGSF5S  
!UR3`Xk  
与…银行建立交易to keep account with ;?q-]J?  
U'^ G-@  
r0wAh/J|  
2Lytk OMf  
继续记帐to keep account KR X\<@  
0nvT}[\H*  
ahdwoB  
+f$ {r7  
与…有交易to have an account with 8>G5VhCm~o  
fRxn,HyV  
Wv%F^(R7  
_R^ZXtypd  
作成会计帐||有往来帐项to make out an account with \x<,Ma=D  
^I9U<iNIL  
uGn BlR$}  
uJ=d!Kn  
清算||清理债务to make up an account  #]QS   
\irKM8]LJ  
]heVR&bQ  
qfdL *D  
清洁帐目||与…停止交易to close ones account with A>,kmU5  
|'lNR)5  
D-D8La?0p  
G*=&yx."E  
结帐to close an account +U<.MVOo.  
2s=zT5  
[0 rH/{  
7Le-f  
清理未付款to ask an account||to demand an account j >`FZKxp  
7L!}
F;yT  
Q,:h`%V  
&G[W$2`@  
结清差额to balance the account with ,gW$m
~\  
QkWEVL@uM  
A6+qS [  
c(29JZ  
清算to settle an account||to liquidate an account||to square an account :# \jx  
I FvigDj?  
dKP| TRd  
Q-A_8  
审查帐目||监查帐目to audit an account EiP N44(  
xXnSo0`LF  
ZF h[xg'0  
BpGyjoJ2  
检查帐目to examine an account [vz2< genn  
P8H2v_)X&  
bMsThoePT
 
oiM['iDK  
转入A的帐户to charge the amount to As account \acGSW .c  
=(~*8
hJ  
1d842pt  
dQFUQ  
以计帐方式付款to pay on account cp"{W-Q{$  
/cVZ/"  
tR4+]K  
Z%b1B<u$  
代理某人||为某人on ones account||on account of one "r8N- h/P  
qG2P?DR  
/XA*:8~!  
\ [M4[Qlq  
为自己计算||独立帐目on ones own account ,,1y0s0`  
RQu[FZT,  
8
M,z#D F  
X{[$4\di{  
由某人收益并负风险on ones account and risk||for ones account and risk +;*4.}  
z
Tl,VIa3p  
]zj&U#{  
EP90E^v^  
由某人负担for ones account||for account of one BlM(
Q/z  
l)~$/#k  
eYn/F ~5-  
>6W#v[  
按某人指示||列入某人帐户by order and for account of one pc QkJF  
E$A=*-u  
,1.Td=lY$  
Lo Y*,Aa&  
列入5月份帐目for May account |9BX  ~`{  
[
jxh$}?P  
Y4lNxvY  
}
7K~-
 
编入某中帐项下to pass to the account of||to place to the account of F7/%,vf  
R:ecLbC  
iSfRo31  
$"}[\>e*{  
寄出清算书to send in an account||to send in render an account pB]*cd B?  
gKmF#Z"\  
h0A
%KL  
)nq(XM7  
支票薄cheque book -G'3&L4 D  
ah(k!0PV  
jLY$P<u?%P  
U'~]^F%eyu  
支票陈票人cheque drawer bj_/  
e~9g~k]s  
YY$Z-u(  
[r9HYju=  
持票人cheque holder gR_Ex
s'K  
B?e] Ht  
sXT8jLIf  
*o!#5c  
不记名支票cheque to bearer||bearer cheque 7j( gW  
gNkBHwv  
[M:<!QXw  
U'Y,T$Q  
记名支票||认人支票cheque to order /^gu&xnS  
<K>qK]|C  
A 6E~GJa  
`D$RL*C;M`  
到期支票antedated cheque [A] +Azc  
B1%xU ?  
-q nOq[  
C~n
L3w  
未到期支票postdated cheque {d)L0KXK  
LY#V)f  
YM .  
rZ.z!10  
保付支票certified cheque sheCwhV  
<^942y-=  
znIS2{p/`  
RX^Xtc"  
未获兑现支票，退票returned cheque wS >S\,LV  
F[)tg#}@G  
s"2+H}u   
q]s_hWWv  
横线支票crossed cheque m& D#5C  
23a:q{R  
r029E-  
`7?EE1o  
普通横线general crossing qagR?)N)u  
<7gv<N6BQf  
b?,=|H  
>LPIvmT4D?  
特别横线special crossing >9yy91H  
.&8a ;Q?c  
m9-=Y{&/  
UgZL<}  
空白支票blank cheque
S&D8Rao5  
dOKe}?}==  
s3K!~v\L]  
f9)0OHa  
失效支票，过期支票stale cheque 8]bLp  
T`]P5Bk8r  
1S y G  
hZ"Sqm]  
普通支票open cheque A!}Ps"Z  
g8"H{u  
*D1vla8  
,rNud]NM8  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2R;#XmK
S  
:sAUV79M  
IlB*JJnl  
X!@ Y,  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges GLMpWD`Wo  
10bv%ZX7  
Q5sJ
|]Bc  
rD9:4W`^  
支票换现金||兑现to cash a cheque ,K|UUosS-#  
NYzBfL x  
-MFePpUt  
p\.IP2+c  
清理票款to clear a cheque D6C h6i5$  
Q^* 33  
1jaK N*  
P'*Fd3B#A=  
保证兑现to certify a cheque }XqC'z  
vI,T1%llu  
Tk`|{Ph0  
2(Aw  
填写支票数额to fill up a cheque s=556  
x@[6
u  
JU)k+:\a  
nyBT4e  
支票上划线to cross a cheque I~;H'7|e  
jX^_(Kg  
MT$)A:"  
^MG"
n7)X  
开发支票to make out a cheque 6qWWfm/6  
wyXQP+9G  
'rA(+-.M;  
L^bX[.uZw  
签发支票，开立支票to draw a cheque||to issue a cheque [khXAf1{Q  
3e1P!^'\  
C;.,+(G  
}<*KM)%  
透支支票to overdraw a cheque tg\o"QKW9  
QX-n l~  
IFhS(3YK[  
 Fh|{ib  
背书支票to endorse a cheque usC$NVdm  
_rmKvSD%  
HV*;Yt  
15r=d  
请付票款||清付票款to pay a cheque||to honour a cheque 'K#ndCGJ$  
2gR*]?C*  
xErb11  
%.onO0})  
支票退票to dishonour a cheque DgY !)cS  
aPQxpK?  
NFR>[L V  
[1O{yPV3s  
拒付支票to refuse a cheque T''<yS  
e+MQmWA'F  
dlIYzO<  
6Rmdf> a  
拒付支票to stop payment of a cheque tBX71d
T  
n7yp6 Db  
4IvT}Us#+  
0N$FIw2  
提示要求付款to present for payment DJAKF  
M>}_2G]#F  
=G"ney2  
TwI'XMO;A  
见票即付持票人payable to bearer ,Q0H)//~  
kg\8 (@h]  
o"_'cNAz  
|qz%6w=  
支付指定人payable to order k+vfZ9bD(J  
XUD Ztxa  
EdkIT|c{  
;47z.i&T  
已过期||无效out of date||stale q6<P\CSHy<  

76KNgV)3  

wm_rU]  
bdG@%K',  
请给出票人R/D||refer to drawer mCG&=Fx  
]}p<P):hO  
b6p'%;Y/  
ivyaGAF}+o  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "Mhn?PTq  
(z?j{J  
)^+hm+27v  
4 Tw~4b  
文字与数字不一致words and figures differ N_Kdi%q  
C,GZ  
VxuV`Plf  
]5Dh<QY&.  
支票 Iy&,1CI"]
 
i];P
!Gm  
时间已过account closed i^V(LGQF  
(<8}un   
qmt9J?$k  
S(?A3 H  
更改处应加盖印章alterations require initials  >]~|Nf/i  
G$%F`R[  
9 <{C9  
:tI F*pC  
%.?V\l  
XM
,slQ  
时间已过effects not cleared X8R`C0   
Lj9RF<39g  

w,$qsmR  
7GWOJ^)  
停止付款payment stopped CxZh^V8LP  
B4wRwrVI>  
%^vT7c>  
>]z^.U7=  
支票毁损cheque mutilated M +r!63T  
: -d_  
ovBmo2W/  
"=T&SY  
汇款||寄钱to remit||to send money ,"XiI$Le  
9 fYNSr  
7t:tS7{}  
"\KBF  
寄票供取款||支票支付to send a cheque for payment H(rD*R[  
)
1KyUQ\e  
2wHbhW[  
8.Y|I5l7G  
寄款人a remitter yxo=eSOM  
 mPk'a  
.\glNH1d  
W ';X4e  
收款人a remittee ,3y9yJQa*#  
>MYDwH  
;'= cNj  
e)g&q'O  
国外汇票foreign Bill ^}B,0yUu'  
a4=(z72xe  
(rkg0  
,1$F#Eh  
国内汇票inland Bill ]MosiMJF  
\/o$io,kV  
RbXR/Rd  
gtZmBe=  
跟单汇票documentary bill ng"=
vmu  
hN &?x5aC>  
q1( [mHZ  
EZ]4cd/i  
空头汇票accommodation bill |uqI}6h.  
N}K [Q
=  
r(46jV.sD:  
8 Auek#[  
原始汇票original bill 7MLLx#U  
 p;w&}l{{  
49$<:{~  
!S#3mT-  
改写||换新票据renewed bill 0lg$zi x(  
cR/Nl pX  
% D  
2Lf,~EV  
即期汇票sight bill||bill on demand |'nQvn:{  
5M0Q'"`F:  
LV^^Bd8Ct  
7v ZD  
…days after date||…days after date…日后付款 :*M?RL@j  
^{4BcM7eH  
yx :^*/  
ctZ,qg*N  
…months after date||…months after date…月后付款 /I=|;FGq  
_SAM8!q4,  
L7-BuW}&  
ahg:mlaob  
见票后…日付款…days after sight||…days sight nn_O"fZi  
@MES.g  
i[!|0U`p  
*c$[U{Px  
见票后…月付款…months after sight||…months sight 
vW1^  
lFjz*g2'  
&q-&%~E@  
Q[biy{(b8  
同组票据set of bills )4L2&e`k)(  
/Sw~<B!8N  
0Z1ksfLU  
[a2]_]E%  
单张汇票sola of exchange||sole of exchange ]#)(D- i  
^l!SIu  
}qn>#ETi  
pAE (i7  
远期汇票usance bill||bill at usance M:/NW-:  
hCcI]#S&  
gyw=1q+  
*#T: _  
长期汇票long bill .\R9tt}  
R| ?Q&F_$  
k$3pmy*  
(,U|H`  
短期汇票short bill 6]brL.eGj  
2/&=:,"t,B  
# )y`Zz{h  
K%v:giN$l`  
逾期汇票overdue bill \,Y .5?  
^k=<+*9  
;llPM`)  
#n>U7j9`O  
宽限日期days of grace L 4j#0I]lq  
4&mY-
N7A  
V~*Gk!+f  
FS1\`#Bm)  
电汇telegraphic transfer （T.T） F1#{(uW  
|OH*c3~r  
@]l|-xGCWn  
NUV">i.(  
邮汇postal order||postal note （Am.）||post office order||money order 2{79,Js0  
J!uG/Us  
e )0 ]WJ  
0/R;
g~q@  
本票promissory note （P/N） ^Arv6kD,  
9\Jc7[b  
FRQ.ix2  
hVzyvpw  
押汇负责书||押汇保证书letter of hypothecation wL0[Slf}  
] Dq6
XR  
D$}hoM1  
vB7Gx>BQd  
副保||抵押品||付属担保物collateral security A6z,6v6  
*yhA8fJ  
JwSF}kNs}  
%1i:*~g  
担保书trust receipt||letter of indemnity D6bYg `  
<:9ts@B  
\s)MNs  
hEZvi   
承兑||认付acceptance *tqD:hiF  
rCPIz<  
V4,Gt]4  
]Y[N=
G  
单张承兑general acceptance ~B;}jI]d[  
)>ZT{eF  
5A0]+)5E8  
Q
!l(2nva  
有条件承兑qualified acceptance ;Nn(  
Ae>+Fcv  
o/{`\4  
`%Ih'(ne  
附条件认付conditional acceptance @[r[l#4yUi  
rI$NNk'A  
#*iUZo  
rH7Cv/Y  
部分认付partial acceptance   : @|Rj_S;