[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。   @(cS8%wK  
会计报表statement of account <n\.S  
]1&9~TL  
I5L7BTe  
u,m-6@il  
往来帐目account current i-?zwVmn  
x3s^u~C)(w  
 {K9E% ,w  
 <yS"c5D6  
现在往来帐||存款额current accout v
VYduvw  
#& wgsGV8C  
B0i}Y-Z  
psC7IE<v  
销货帐account sales lAk1ncx  
qYiAwK$  
k^pu1g=6I  
hzLGmWN2j8  
共同计算帐项joint account $t$f1?  
3@] a#>  
ikhX5 &e  
pYVy(]1I(3  
未决帐项outstanding account n6G&^Oj  
FA9e(Ha   
$-]setdY  
winJ@IYW  
贷方帐项credit account||creditor account f^4*.~cB  
z,|%? 1  
 s7o*|Xv  
LH#LBjOZk  
借方帐项debit account||debtor account 6wB>-/'Y  
xD#I&.  
va(9{AXI  
ZYe\"|x
,s  
应付帐||应付未付帐account payable )6E*Qz  
%"Q!5
qH&  
;lH,bX~5  
P$/A!r  
应收帐||应收未收帐account receivable E$tk1SVo  
[7 `Dgnmq  
&PuJV +y  
'1'1T5x~  
新交易||新帐new account W 'a~pB1I  
M3@fc,Ch  
ff1B)e  
W4*BR_H&*  
未决帐||老帐old account kQd[E-b7  
37-y  
HQ`nq~%&(  
y/I~x+y  
现金帐cash account zXPJ;^Xxa  
Qz)8eIO:  
l;}7A,u  
$a*Q).^  
流水帐running account |C6(0fgWd  
bC>>^?U1m  
T{4fa^c2J  
qb>r\bc  
暂记帐||未定帐suspense account mUyv+n,  
Bb[e[,ah  
L+rySP  
FP9<E93br  
过期帐||延滞帐overdue account||pastdue account gVA}?t;  
uxMy1oy  
x";.gjI |g  
sx< + *Trl  
杂项帐户sundry account cw]>a&d  
*!]Epb  
bC4*w O  
|@L &yg,x  
详细帐单||明细表detail account @52=3  
_Kl{50}]  
EXW 6yXLV  
, HI%Xn  
呆帐bad account aQ&8fteFR  
PP[)h,ZL*  
";?C4%L  
a
RO_,n
9  
会计项目title of account *o e0=  
yp2'KES>  
<aSL m=  
<x0uO  
会计薄||帐薄account-book S5E,f?l  
B
RU9LS  
oF b mz*  
9CK\tx&  
营业报告书||损益计算表account of budiness||business report N7$DRG/<b
 
<W=[ sWJ  
gc2|V6(  
Hu9-<upc&  
借贷细帐||交验帐account rendered !OoaE* s  
1|~#028  
J'&B:PZObB  
kLPO+lg+  
明细帐account stated (m3I#L  
nL+YL  
OZC/+"\,  
z)W#&JFF  
与…银行开立一户头to open an account with ]IHD:!Z-=  
|Y8Mk2,s  
}lC64;yo  
m['v3m:  
与…银行建立交易to keep account with PD}SPOA`U3  
Xs%R]KOwt  
*`g-gk  
M89-*1  
继续记帐to keep account 9-a2L JI  
,p* ntj{  
y\|-O<8O  
K.#,O+-Kg`  
与…有交易to have an account with B'KXQa-$O  
&w;^m/zP3  
`Dz]z_  
4iYKW2a  
作成会计帐||有往来帐项to make out an account with #.MIW*==  
VeD+U~ d  
1%/ NL?8#  
STXqq[+Rf  
清算||清理债务to make up an account A4#3O5kij  
" g0-u(Y  
liugaRO8J  

G%j/eTTf  
清洁帐目||与…停止交易to close ones account with EvSnZB1 y  
wv7p,9Z[  
J:g<RZZ1  
MfNpQ:]c\  
结帐to close an account i)@U.-*5m  
i3M?D}(Bs  
KD%xo/Z.  
cwM#X;FGq  
清理未付款to ask an account||to demand an account r3[t<xlFf  
_gPVmGG  
Wk\mgGn+  
0.J1!RIK/  
结清差额to balance the account with kO..~@aY  
To#E@Nw  
qEK4I}Q-=  
WIEx ' {  
清算to settle an account||to liquidate an account||to square an account k\+y4F8$x  
C}(<PNT  
G!!-+n<  
S{^6iR  
审查帐目||监查帐目to audit an account u_}` y1Xu#  
`x%U  
}J+ce  
HO%E-5b9  
检查帐目to examine an account pPiYPfs  
"4Lg8qm  
Wz6]*P`qv  
54ak<&?  
转入A的帐户to charge the amount to As account GZ/pz+)i&  
_KSfP7VU  
q:`77  
cS"f  
以计帐方式付款to pay on account xQNw&'|UU  
b"ol\&1 #  
>u9id>+  
'L>&ZgLy  
代理某人||为某人on ones account||on account of one ,h%D4EVx  
G*P[z'K=
 
(TT3(|v  
blRY7  
为自己计算||独立帐目on ones own account {f`lSu  
olD@W UB  
Ij;==f~G  
it qQ)\W  
由某人收益并负风险on ones account and risk||for ones account and risk XysFwi  
ewb*?In  
cPA~eZbX  
w8AJ#9W   
由某人负担for ones account||for account of one pchQ#GU  
^?$D.^g  
tx^92R2/  
0OleO 9Ua  
按某人指示||列入某人帐户by order and for account of one d u.HSXK  
h|J;6Sm@  
{c v;w  
Gkdm7SV  
列入5月份帐目for May account /[\6oa  
B
Ka A=Bl  
HBt|}uZ?6i  
?ada>"~GR_  
编入某中帐项下to pass to the account of||to place to the account of =]=B}L`  
"-G&= (  
Zij"/gx\  
IV)^;i  
寄出清算书to send in an account||to send in render an account I#i?**  
J}x>~?W  
@PYW|*VS  
2-B6IPeI  
支票薄cheque book R'S c  
e(?:g@]-r  
n?y'c^  
>}
-~rZ  
支票陈票人cheque drawer NzjMk4t  
$ a`J(I  
*<B)Z  
J)-T:.i|0  
持票人cheque holder Kg4QT/0VA  
_L$)2sl1R  
2~vo+ng  
w@87]/4Rq  
不记名支票cheque to bearer||bearer cheque RxlszyE  
6{5q@9F  
CkRyzF  
%GM>u2baw  
记名支票||认人支票cheque to order "4'kb  
' be P  
x$~3$E  
4uFIpS|rq  
到期支票antedated cheque A ?#]s  
J2r vJ2l=t  
r %+Bc Y  
 `> %-  
未到期支票postdated cheque ksTzXG8  
$k
D 7y5  
Xwn3+tSIa  
Kp8fh-4_  
保付支票certified cheque AnRlH  
3.(. *>  
g+e:@@ug  
aPprMQ5  
未获兑现支票，退票returned cheque $2Kau 1  
:M@MmpPh  
#]@9qPyn  
l+t #"3  
横线支票crossed cheque q5%2WM]6  
#>BX/O*D  
DG3[^B  
9H>BWjS  
普通横线general crossing _Q> "\_,  
p Z"o@';!  
a|U}Ammr  
R
|-6o)$  
特别横线special crossing !I N@i:m  
Dzo{PstM%  
t @;WgIp(&  
,E%1Uq"  
空白支票blank cheque Z*h43  
~ W@
X-  
3u*82s\8T  
aQga3;S!  
失效支票，过期支票stale cheque Rl1$?l6Rf  
e$HQuA~Q;  
K|US~Hgv  
[$^A@bqk  
普通支票open cheque 3!>/smb!  
Tj&'KF8?L  
%06vgjOa (  
z9 O~W5-U  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount o/WC@!wg K  
b"Zq0M0l  
'5AvT: ^u  
`
v~!H\q  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m*`cuSU|o  
lw s( /a*c  
I'dj.  
<>]1Y$^Y
 
支票换现金||兑现to cash a cheque _AprkI_  
<. }Ua(  
7(NXCAO81  
\04mLIJr9  
清理票款to clear a cheque Nl {7  
6%E~p0)i%  
alc]  
p!}ZdX[u  
保证兑现to certify a cheque G)8ChnJa!m  
+>4^mE" \  
^Z#@3=  
'#A:.P  
填写支票数额to fill up a cheque ocwE_ dR{  
%&tb9_T)d  
Fo m>'g*  
c yP,[?N  
支票上划线to cross a cheque \"'
\MA  
b~*i91)\  
:@/"abv
  
BRa{\R^I  
开发支票to make out a cheque h8jB=e, H  
'y.Jc S!|  
ei|cD[ NY  
r1;e 0\?`  
签发支票，开立支票to draw a cheque||to issue a cheque 5}XvL'  
=T4u":#N;  
\Tyf*:_F>  
c" +zgP  
透支支票to overdraw a cheque 1%jH^,t/m  
@cIgxp  
/&(1JqzlB  
x,\!DLq:p  
背书支票to endorse a cheque Oc~aW3*A(  
_f|/*. @Q  
%'0&ElQ  
*T1~)z}j<  
请付票款||清付票款to pay a cheque||to honour a cheque W$'0Dc  
B?3juyB`--  
3;l" =#5  
@VK6JjIq  
支票退票to dishonour a cheque + xp*]a  
nP1GW6P
u  

0hwj\{"  
H\#:,s{1  
拒付支票to refuse a cheque 0x~`5h  
/2
XW  
k':s =IXW  
k.GA8=]>  
拒付支票to stop payment of a cheque
x8\<qh*:  
 %w5[*V  
opD-vDa h  
V!&P(YO:  
提示要求付款to present for payment s
i(cOCj/  
`!i-#~n  
vv+J0f^  
6I>^Pf'ND  
见票即付持票人payable to bearer !ni>\lZ  
?WHy0x20  
1bSD,;$sQ  
MhxDV d  
支付指定人payable to order p3yU:q#A  
S GM!#K  
OCK> %o$[  
;Z9IZ~  
已过期||无效out of date||stale _kN*e:t  
d#>y}H9  
2|{V,!/cvG  
#SnvV  
请给出票人R/D||refer to drawer H~o <AmE0!  
KOSQQf o  
cj g.lzYH  
Vz"u>BP3~  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {rXs:N@  
_~M^ uW^l  
Lh ap4:  
&&7r+.Y  
文字与数字不一致words and figures differ O3qM1-k}S  
4l @)K9F  
c\.P/~  
&tE.6^F
 
支票 zwr\:Hu4  
DDeE(E  
时间已过account closed z-,VnhLx  
L`[z[p{?  
_0(7GE13p  
XsL#;a C  
更改处应加盖印章alterations require initials E\th%q,mG  
yPgmg @G@/  
J/W{/E>;  
Xy7Z38G  
Jpj!rXTX*  
`ifiL   
时间已过effects not cleared |d}MxS`^  
ZjVWxQ  
*#&*`iJ(  
'{[),*nCn  
停止付款payment stopped NlF}{   
nE| @IGH  
>M;u*Go`QO  
L*JPe"N-e  
支票毁损cheque mutilated I%lE;'x  
||eAE)  
[j9E pi(  
'2nqHX D  
汇款||寄钱to remit||to send money thW<   

:i*JnlvZ  
jbte *Ae  
%XTA;lrz  
寄票供取款||支票支付to send a cheque for payment lE5v-z? &|  
}Je> ;{&%  
cQUC.TZ_  
 ux-CpI  
寄款人a remitter @pza>^wk  
K@:m/Z}|4  
80B>L  
:`Az/U[  
收款人a remittee ra6o>lI(,  
" I
+p  
m~`>` 4  
,mFsM!|  
国外汇票foreign Bill 0l\y.   
+K$N AT  
ma & To=  
,/,9j{|"j  
国内汇票inland Bill ,,<PVTd  
:k,Q,B.I  
7Z,/g|s}z  
 oC|WBS  
跟单汇票documentary bill \\4Eh2 Y  
TprtE.mP  
D'[
Uc6  
Ufid%T'  
空头汇票accommodation bill g:#dl\k  
0$vj!-Mb^j  
Rf"Mr:^  
0b|zk <  
原始汇票original bill }_OM$nzj  
#-#NqX:  
*nTU#U  
%_M2N.n  
改写||换新票据renewed bill \5><3*\  
[=TCEU{"~  
~H /2R  
0ZI(/r  
即期汇票sight bill||bill on demand O&Z'r  
LMl~yqM  
4? (W%?  
!K0JV|-?t  
…days after date||…days after date…日后付款 l=P'B @,  
XhW %,/<  
)j&"%[2F  
xF
Fr  
…months after date||…months after date…月后付款 6f%DpJ:$U  
oQ2KW..q  
*OTS'W~t  
JBX[bx52<r  
见票后…日付款…days after sight||…days sight ,/Cq v   
;?L\Fz(<
 
z(HaRB3l  
4sFv?
W  
见票后…月付款…months after sight||…months sight
0tz:Wd*<  
0t.p1  
2y GOzc  
`$RA< 3  
同组票据set of bills DPDe>3Mi[  
15H6:_+=0  
Y:QD  
}iN2KeLAF  
单张汇票sola of exchange||sole of exchange g@v s*xE  
P9Q2gVGAO{  
1(dj[3Mt  
d]v+mVAyE  
远期汇票usance bill||bill at usance r0dDHj ~F  
LLAa1Wq  
t-e5ld~a  
3`V1XE.;  
长期汇票long bill @ GDX7TPV  
l}g;'9ZB  
v90T{1+M|4  
M#j
N-ix  
短期汇票short bill C?Zw6M+  
qoU3"8  
30cd| S?  
X
a9TS"  
逾期汇票overdue bill iZ,YxN<R  
JWO=!^  
ra7uU*  
?/#}ZZK^  
宽限日期days of grace 7S^""*Q^  
e]>ori 8  
90N`CXas
 
! T9
]/H?  
电汇telegraphic transfer （T.T） [w\?j,  
 -7]Xjb5  
}-<zWI{p  
-M5=r>1;  
邮汇postal order||postal note （Am.）||post office order||money order vwGeD|Fb5  
E8}+k o  
#VbVsl  
;e8V +h  
本票promissory note （P/N） keAcKhj  
f^Bc  
E_ucab-Fi  
i

rBDGT~  
押汇负责书||押汇保证书letter of hypothecation wdE?SDs  
6vzk\n  
<g2_6C\j  
-`c:}m  
副保||抵押品||付属担保物collateral security l 95<QI  
v6a]1B
  
LxN*)[Wb  
`cB_.&  
担保书trust receipt||letter of indemnity D$ eB ,~  
h rN%  
WgR4Ix^L#  
S5=Udd"  
承兑||认付acceptance t` ^Vb-  
kUHE\
L.Y]  
``Q2P%  
;DRTQn`m  
单张承兑general acceptance 2YwVU.*>  
D vkxI<Xa  
8%{q%+  
$6f\uuTU2"  
有条件承兑qualified acceptance |PVt}*0"  
}qPhx6nP  
ZDLMMXx>  
wOgE|n
 
附条件认付conditional acceptance zri} h/{  
JQKdW  
1'w:`/_  
&R-H "kK?  
部分认付partial acceptance   " BTE