[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。   SxAZ2|/-  
会计报表statement of account m%=] j<A  
m2i'$
^a#  
GN&-`E]-  
D-v}@tS'  
往来帐目account current nIckI!U#D  
!=-{$& {  
;ui=7[Us  
VL[}  
现在往来帐||存款额current accout <k 41j=d  
t08E 2sI  
cft
'%IEs  
^]{)gk8P~2  
销货帐account sales ]J]~i[  
I1J/de,u  
>[$j(k
^  
a 8(mU%  
共同计算帐项joint account x{o&nhuk[S  
R6xJw2;_  
` vMrl Kq  
j\/Rjn+:[  
未决帐项outstanding account
JBvMe H5  
<i!:{'%  
KKFV+bK)  
`dGcjLsIz  
贷方帐项credit account||creditor account .huk>   
A9D vU)1  
$G,#nh2 oD  
(8XP7c]5  
借方帐项debit account||debtor account W%&[gDp  
bb@3%r|_<  
/:BM]K  
UA%tI2  
应付帐||应付未付帐account payable E U# M.  
]:K[{3iM  
Qf$3!O}G  
x2_?B[z  
应收帐||应收未收帐account receivable vz87]InI  
RaX:&PE  
Ok*aP+Wq  
gf]k@
-)  
新交易||新帐new account >EJ
`Z7E6  
:JI&ngWK  
!#b8QER  
W
["c3c  
未决帐||老帐old account kJfMTfl,  
$bho]~  
HOPi2nf{  
8b!-2d:*  
现金帐cash account =Felo8+   
&4 ~C%{H3  
{*lRI  
#]MV  
流水帐running account :'+- %xUM  
o4l=oY:'  
aR@s. ll  
k
O8W>  
暂记帐||未定帐suspense account FTk`Mq  
$HE ?B{  
`;\<Fr  
kbR!iPM-;  
过期帐||延滞帐overdue account||pastdue account |GqKa  
]y52%RAKI  
&1(PS)s  
d8V)eZYXy~  
杂项帐户sundry account ,|Xib
fw  
:OFL@byS  
qz]g4hS  
e ab_"W   
详细帐单||明细表detail account &.4m(ZX  
>AUj4d  
 "6} #65  
08pG)_L  
呆帐bad account /^jV-Z`  
rT}k[  
S@WzvM  
Ga9^+.j  
会计项目title of account -$0w-M8'  
5jS8{d0  
:Dn{  
{r.yoI4e  
会计薄||帐薄account-book #sg^l >/*  
8<w8"B.i  
{rE]y C^  
y G{;kJ P  
营业报告书||损益计算表account of budiness||business report /E| Ac&Qk  
)K"7=TvY  
c7[+gc5}  
%Q2<bj]  
借贷细帐||交验帐account rendered )c"m:3D@  
zK@DQ5  
]DV=/RpJ9B  
=Kh1HU.F  
明细帐account stated 54geU?p0  
ySXQn#}-,  
'nR'o /!  
=u,8(:R]s  
与…银行开立一户头to open an account with N%K%0o-  
}c1?:8p  
D$OUy}[2`.  
41'|~3\X  
与…银行建立交易to keep account with Ce%fz~*b  
l^,"^vz  
j1Q"s(  
1p%75VW  
继续记帐to keep account 'K:zW>l  
m0(]%Kdw  
JXa5snh{h  
XzH"dDAVE  
与…有交易to have an account with kTQvMa-X9D  
)kl(}.9X  
Xu+^41  
x_K8Gr#Z0  
作成会计帐||有往来帐项to make out an account with $Z2Y%z6y  
ha -KfkPFE  
BA 9c-Ay  
;I5u"MDHGI  
清算||清理债务to make up an account {*jo,<4ee  
0qPbmLMK  

3g
cDc~~=  
&P,z$H{o@  
清洁帐目||与…停止交易to close ones account with Dno'-
{-  
u}:p@j}Zv  
=OUms@xcE  
E#L"*vh  
结帐to close an account ~t` uq  
c<c"n'  
(X?'}Ur  
"Om4P|  
清理未付款to ask an account||to demand an account !eH9LRp  
f#mcWL1}  
MMYV8;c  
%JsCw8C6?  
结清差额to balance the account with \j$q';9p  
s?g`ufF.t  
[|)Eyd[G  
lNQ8$b  
清算to settle an account||to liquidate an account||to square an account K\2UwX  
6_.K9;Gd  
8>KBh)q  
{f9jK@%Gy  
审查帐目||监查帐目to audit an account hj_%'kk-A  
4-wCk=I  
r-,P  
<.HDv:  
检查帐目to examine an account ktu{I  
n:# gKR-J  
\
>%.ktG  
OK6c"*<z  
转入A的帐户to charge the amount to As account zv%9?:  
Jn/"(mM  
MBO3y&\S4  
yl#(jb[?1  
以计帐方式付款to pay on account |1@/gqa  
-q}c;0vL-a  
!|1GraiS  
k^vsQ'TD  
代理某人||为某人on ones account||on account of one n> >!dg Og  
A{3?G-]*  
fF"\$Ny  
+frkC| .  
为自己计算||独立帐目on ones own account f.~-31  
c~0hu*&  
)U~,q>H+ %  
YjT7_|`(]  
由某人收益并负风险on ones account and risk||for ones account and risk Pl>S1  
V\ 7O)g
 
xXJl Qbs  
Pz/bne;=  
由某人负担for ones account||for account of one >H*?ktcW  
)225ee>
 
J'%  
.+'`A"$8  
按某人指示||列入某人帐户by order and for account of one /tu+L6  
me7?  
wTL&m+xr  
%pR:.u|  
列入5月份帐目for May account 
G/w&yd4  
vuOixAkw  
qNH= W?T8.  
.BWCGb2bH  
编入某中帐项下to pass to the account of||to place to the account of W6d[v/+K+  
TxN'[G  
~; emUU  
\R6D'Yt  
寄出清算书to send in an account||to send in render an account 78iu<L+If  
ncGg@$E  
+8rGStv  
p\7(`0?8VN  
支票薄cheque book g^V4+3v|a'  
zJ*|tw4  
W[dK{?RB  
d^0vaX6e}  
支票陈票人cheque drawer 7({"dW  
~w&_l57  
\fHtk _  
vp"b_x1-  
持票人cheque holder V*uoGWL]+  
P|>pm]>C  
9L$bJO-3  
"M)kV5v%  
不记名支票cheque to bearer||bearer cheque rW.o_z03^  
yBd#*3K1  
gJkk0wokC  
lk$@8h$vS  
记名支票||认人支票cheque to order baD`k?](  
x*Lm{c5+  
!`3q9RT3."  
cTU%=/gbc<  
到期支票antedated cheque XIgGE)n  
;^Q- 1  
%Km^_JM  
q0Hor  
未到期支票postdated cheque HF2w?:  
Au-_6d T  
#6'x-Z_   
 !e+^}s  
保付支票certified cheque 5gdsV4DH$  
Rl. YF+YH  
b,Z\{M:f;F  
:y>$N(.8f  
未获兑现支票，退票returned cheque D7D:?VoR  
{Qe7/ln!  
gPo3jwo$  
e^N6h3WF  
横线支票crossed cheque *J ]2"~_.  
?89K [D|  
l7+[Zn/v *  
zA~aiX  
普通横线general crossing H pZD^h?L  
_(qU%B  
4RLuv?,)~  
p41TSALq  
特别横线special crossing )A@i2I  
U{8]TEv  
^}F@*A;o  
4axc05  
空白支票blank cheque >=
T\=y  
?hz9]I/8  
^Yz.}a##w2  
I6q]bQ="  
失效支票，过期支票stale cheque CDNh9`  
Yv!r>\#0S  
y;.U-}e1  
'S[&-D%(3  
普通支票open cheque l"C)Ia&/  
;Q1/53Y<  
I6jDRC0<  
m(CbMu  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =b{!p|  
i*T>,z  
QJsud{ada  
2I8RO\zR  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;RmL'  
q=_&izmE'7  
1L4-hYtCj  
2tEA8F~k  
支票换现金||兑现to cash a cheque 3;N+5*-  
zFR=inI  
r"%uP[H  
cAL*Md8+  
清理票款to clear a cheque 5Tb3Yy< .  
A.5N<$l  
,X&(BQj h  
3BTXX0yx  
保证兑现to certify a cheque NV[_XXTv7  
IK /@j  
TB8a#bK4  
&3o[^_Ti  
填写支票数额to fill up a cheque W@T_-pTCjK  
1]yjhw9g  
3RW3<n  
"I7 Sed7  
支票上划线to cross a cheque No '^]r  
@S-p[u  
-kv'C6gB  
B!z-O*fLE1  
开发支票to make out a cheque UTThl2=+  
ff1Em.  
U,Duq^l~s  
-9L[eYn  
签发支票，开立支票to draw a cheque||to issue a cheque jgkJF[t`  
y5v}EX`m&  
opQdym  
PGj?`y4  
透支支票to overdraw a cheque *1>zE>
nlP  
#U=}Pv~wM  
_F"o0K!u  
1Ar6hA  
背书支票to endorse a cheque kJOSGrg  
?puZqVu5  
Hf ]w  
6pKb!JJ  
请付票款||清付票款to pay a cheque||to honour a cheque PN +<C7/  
/=|5YxY  
(16U]s  
p?#c
n   
支票退票to dishonour a cheque xIrRFK9[Q  
 =Y0>b4  
>`@c9 m  
$;ssW"7~Qn  
拒付支票to refuse a cheque L'*P;z7<  
.&Vyo<9Ck  
M< T[%)v  
!GNLq.rQ  
拒付支票to stop payment of a cheque gA&+<SK(  
/{j" )  
Ao%;!(\I%  
\Jcj4  
提示要求付款to present for payment Vd'KN2Jm  
UT^-!L LB]  
?;//%c8,.  
5T,In+~Kd  
见票即付持票人payable to bearer Pdg%:aY  
!JkH$~  
j.5;0b_L^  
Fp`MX>F  
支付指定人payable to order $?dAO}f3O)  
:*{>=BD  
F$;vPAxbK"  
_QhB0/C  
已过期||无效out of date||stale jMT];%$[  
Sb9In_* 0  
e>ZF? (a0  
N1O& fMz  
请给出票人R/D||refer to drawer #*g.hL<  
>-~2:d\M3  
/pa8>_,~  
Fe 4QWB6\U  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L 1fK  
f +#  
hKT]M[Pv  
E rf$WPA  
文字与数字不一致words and figures differ " -Ie  
K-xmLEu  
aWLeyXsAu  
&I[ITp6y0  
支票 ATeXOe
 
}x[d]fcC  
时间已过account closed *L%i-Wg"  
.45XS>=z#  
e<wRA["  
% 7_c|G1  
更改处应加盖印章alterations require initials yxECK&&P0#  
+3c!.] o;  
$J~~.PUXQ  
pvz*(u
 
^jO$nPDd  
~~.v*C[  
时间已过effects not cleared ]g>@r
.Nc  
DIk\=[{2q  
-zeodv7  
R|Oy/RGY$  
停止付款payment stopped kXj%thDx  
Fm ALmS  
U`j[Ni}"  
IH$R
XGL  
支票毁损cheque mutilated I6]|dA3G  
}T? MWcG4  
m_%1IJ  
L"i B'=  
汇款||寄钱to remit||to send money xHml"Y1  
~YIGOL"?  
oCLs"L-r{  
$z7[RLu0!  
寄票供取款||支票支付to send a cheque for payment + s6wF{  
XA[GF6W,Y  
u}QB-oU   
WC!bB  
寄款人a remitter 6~b~[gA  
8ycmvpJ  
{ __Z\D2I  
_v=@MOI/J  
收款人a remittee q%4l!gzF3  
Ozk^B{{o  
Yx_[v Lm  
9o.WJ  
国外汇票foreign Bill +$)C KC  
1i}Rc:  
_tfZg /+)  
9Z0(e!
b4S  
国内汇票inland Bill . +G),P)   
_tR%7%3*  
qO  
x@+m_y  
跟单汇票documentary bill \TG!M]D:  
#@,39!;,:O  
v>3)^l:=Y*  
\lKiUy/  
空头汇票accommodation bill a;Ic!:L
 
2,nKbE9*  
IMY?L  
V1KWi^  
原始汇票original bill "(}xIsy  
9 i)E<.6  
3,j)PKf ;  
%S8e:kc6  
改写||换新票据renewed bill :GC<U|p  
ND
\&#  
2}u hPW+  
zCD?5*7  
即期汇票sight bill||bill on demand pmyHto"  
w,NK]<dU@  
pN<wO1\9  
d"+zDc;  
…days after date||…days after date…日后付款 ~R.8r-kD`  
.~V0>r~my  
DCb\=E  
%}cGAHV  
…months after date||…months after date…月后付款 %3'4Qmp R  
<@n/[ +3  
v*5n$UFV  
Nt#zr]Fz  
见票后…日付款…days after sight||…days sight aG?ko*A
;  
KO(+%>^R  
9+.0ZP?  
<ns[( Q  
见票后…月付款…months after sight||…months sight 4KE"r F  
euM7> $`  
o)KF+[^  
@FL?,_,Y{  
同组票据set of bills 22|eiW/a  
s+>""yi
 

L)VEA8}  
QthHQA  
单张汇票sola of exchange||sole of exchange <Mo_GTOC!  
3ik   
k,M%/AXd  
@L^2VVWk^  
远期汇票usance bill||bill at usance \pZ,gF;y  
KzZ! CB\  
rX6"w31  
JwbC3t):@  
长期汇票long bill goi.'8M|/b  
-UkP{x)S  
L,.Ae i9  
OA2<jrGB!  
短期汇票short bill [ P2$[|IM  
bL (g$Yi  
!<]%V]5[_  
dg 0`0k  
逾期汇票overdue bill Mn$TWhg'  
_{&znXf>?6  
sM
({u/  
QJp _>K  
宽限日期days of grace aT[Z#Zd, N  
T F&xiL^  
O>xGH0H  
./mh9ax  
电汇telegraphic transfer （T.T） DDn@M|*$  
KDgJ~T  
}6.R.*Imz  
i;c0X+[  
邮汇postal order||postal note （Am.）||post office order||money order WV!qG6\W  
g5R2a7  
ex7zg!  
M *BDrM  
本票promissory note （P/N）  @ jO3+  
S*],18z?  
w"$CV@AJ  

Y$!K<c k  
押汇负责书||押汇保证书letter of hypothecation ~YOwg\w^  
mJRvC%  
|
r1\  
:y%%Vx~  
副保||抵押品||付属担保物collateral security zx'G0Z9]  
{<iIL3\mC  
x)l}d3   
Ek(. ["  
担保书trust receipt||letter of indemnity :}TT1@  
eX7Ev'(H  
i i0AhQ  
y7dnXO!g9-  
承兑||认付acceptance /J`8Gk59  
UvRa7[<y%%  
Zalgg/.  
.2/(G{}U  
单张承兑general acceptance z+F hWze  
 5i7,s  
CFAz/x@%  
6UR.,*f=  
有条件承兑qualified acceptance ct=|y(_  
~F^=7oq  
6c>t|=Ss(  
vC[)/w  
附条件认付conditional acceptance +Sv`23G@  
_aL:XKM  
GM|gm-t<@  
"2(lgxhj  
部分认付partial acceptance   Pc C9)x