[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。   JtB]EvpL}  
会计报表statement of account c:@lR/oe"  
F.DR
Gi.i  
,t!K? Y  
gE}+`w/X  
往来帐目account current G(*7hs  
'A#bBn,|  
m0a<~  
b14WIgjsl  
现在往来帐||存款额current accout (9A`[TRwi  
xV}ybRKV  
!L({i')  
Y
qz B="  
销货帐account sales Vi5&%/Y  
^]_5oFRIj  
Z'V"nhL  
@5)THYAx4  
共同计算帐项joint account sT;:V  
)d^b\On  
RPh8n4&("  
`+c8
;p'q  
未决帐项outstanding account g3h:oQCS  
_l$1@  
X *fle  
A $GiO  
贷方帐项credit account||creditor account {<k}U;uiO  
<:YD.zAh|  
JKMcdD?'  
+'!4kwTR  
借方帐项debit account||debtor account @&4s)&-F  
AgU 7U/yk  
K;NaiRP#k  
2\'5LL3  
应付帐||应付未付帐account payable A:JWUx  
pRTdP/(OQ  
L>PPAI  
'-?t^@  
应收帐||应收未收帐account receivable Qk_Mx"  
)h&*b9[B=  
D,<#p NO_  
x#0B "{  
新交易||新帐new account %CaUC'  
M9J^;3Lrh  
a=%QckR*  
z!0}Kj  
未决帐||老帐old account g218%i  
}8\"oA6  
2TZ+R7B?  
xdV $dDCT  
现金帐cash account f[;l7  
(46S^*  
v."0igM O  
Hrdz1:#6,  
流水帐running account ,TdL-a5  
UZqQ|3  
KDW=x4*p  
YYiT,Xp<A  
暂记帐||未定帐suspense account 50Kv4a"  
Ts~)0  
SB<09|2  
?->&)oAh  
过期帐||延滞帐overdue account||pastdue account I$#)k^
Q  
YJ[Jo3M@j0  
(qQ|s@O  
DX$zzf  
杂项帐户sundry account MY$-D+#/
`  
R2%>y5dD  
i)[8dv  
c{SD=wRt,y  
详细帐单||明细表detail account 9"RGf 1]  
?{bAyh/  
cYafQyU  
dreEes`|  
呆帐bad account *?Pbk+}%  
7Hm/g  
Ksu_4dE  
mE M/}]2  
会计项目title of account F]"Hs>  
TiF2c#Q* y  
iOO1\9{@  
aRh1Q=^@(4  
会计薄||帐薄account-book Ub%sw&QG(9  
8pQ:B /3=  
g\n0v~T+  
s,2gd'  
营业报告书||损益计算表account of budiness||business report B,]:<1l~  
ZGHh!Ds;  
bR*/d-v^  
w'-J24>=  
借贷细帐||交验帐account rendered |k-IY]6  
5Tt%<#4  
n~wNee  
!UV/p"CfX  
明细帐account stated -1>$3-ur~  
.eSMI!Y=  
JnT1-=t.  
:le"FFfk  
与…银行开立一户头to open an account with dLtn,qCX0^  
Gw;[maM!%`  
7z?rx  
^z^ UFW  
与…银行建立交易to keep account with 3?"JFfYU,'  
`PY >p!E  
'[6o(~*  
).Ei:/*j  
继续记帐to keep account xzRs ;AXOp  
w?+v+k\  
o=,q4;R'  
\AT]$`8@_  
与…有交易to have an account with l*yh(3~}  
M
]Y72K^  
O+o4E?}  
#78P_{#!  
作成会计帐||有往来帐项to make out an account with >^  E  
oo:( GfO}  
?xTh}Sky  
VS:UVe  
清算||清理债务to make up an account
} #rdMh  
MZ8jL,a^  
PUdJ>U
 
"?lm`3W"  
清洁帐目||与…停止交易to close ones account with x*9CK8o=  
\:*<En0  
l {{wrU`  
X2MQa:yksP  
结帐to close an account gyI(O>e  
_uR-Z_z  
iuX82z`  
wlh V!a0>  
清理未付款to ask an account||to demand an account O@ GEl  
B~/LAD_  
b$24${*'  
 _`bH$  
结清差额to balance the account with qXGAlCq@  
4<['%7U_[  
fCMH<}w  
xz+Y1fYT  
清算to settle an account||to liquidate an account||to square an account .3B3Z&vr  
CZ/bO#~  
M=n_;3,o  
zKi5e+\  
审查帐目||监查帐目to audit an account 8"M*,?.]  
l @hXQ/  
Rv)!p~V8  
lD8&*5tDmP  
检查帐目to examine an account vFK&6 3  
[Z5Lgg&  
PC_#kz  
.
Z!!x  
转入A的帐户to charge the amount to As account r3@Q(Rb  
93Yo}6>  
UH<nc;.B  
_)7dy2%{q  
以计帐方式付款to pay on account 5pBQ~m3  
ZwLD7j*)  
r|XNS>V ,$  
_l&`* 2d  
代理某人||为某人on ones account||on account of one iI[Z|"a21  
D<rO:Er?*a  
0x}8}  
W | ]24  
为自己计算||独立帐目on ones own account IX7|_ci  
S^@I4Z  
|kwkikGQS  
FQR{w  
由某人收益并负风险on ones account and risk||for ones account and risk k
F9T 9  
@)8QxI^3[  
Tr1#=&N0  
web=AQ5I4  
由某人负担for ones account||for account of one M-!e
L<  
}57wE$9K  
S8O^^jJq;  
L%8>deE>;D  
按某人指示||列入某人帐户by order and for account of one y)W.xR  
PMJe6*(x/  
8@)/a  
5#zwdoQ  
列入5月份帐目for May account 4]N`pD5  
n%w36_  
Ns-cT'1-  
ny5= =C{9  
编入某中帐项下to pass to the account of||to place to the account of b9[KdVsT6^  
GNXQD}L?b?  
%d+:0.+`n  
'|0Dt|$  
寄出清算书to send in an account||to send in render an account "`DCXn#mB  
[=Wn7cr  
A/W-'%+`  
L&qzX)  
支票薄cheque book kb?QQ\e  
C#X0Cn0ln  
G?)vqmJ%  
R/ 7G  
支票陈票人cheque drawer +]Oq{v:e  
H&6
5X  
Ga-AhP  
4A%O`&eZ  
持票人cheque holder <lM]c  
>JFAE5tj&2  
D"F5-s7  
}-m/ 'Q  
不记名支票cheque to bearer||bearer cheque ,cs`6Bd4  
J<:qzwh  
dL<okw  
06I'#:]  
记名支票||认人支票cheque to order JBdZ ]  
/sENoQR  
7-+X -Y?  
6Flc4L8JU  
到期支票antedated cheque v709#/cR  
"4LYqDe  

7ZHM;_ -  
+ )?1F  
未到期支票postdated cheque OvU]|4h  
!3K6ew>Sf  
jRK<FK  
FqiCzP4  
保付支票certified cheque Wx"bW ICc  
y";{k+  
m~
\BkE/[l  
:|oH11y  
未获兑现支票，退票returned cheque wH[@#UP3l  
<tAn2e!  
1i9}mzy%  
$O&P@8:
Z  
横线支票crossed cheque yNAvXk

p  

NA[yT  
_ Onsfv  
3A]Y=gfa  
普通横线general crossing j& f-yc'i-  
YMnG-'^Z  
m.-l&@I2/<  
M)6_Tal  
特别横线special crossing %MgQ.  
v')Fq[ H  
BOn2`|oLuF  
0R<@*  
空白支票blank cheque {) 4
D
1  
13s!gwE)  
<iiu%  
]7v-qd  
失效支票，过期支票stale cheque |)i-c`x  
T30!'F(*,  
1=OXi!G  
(7`&5md  
普通支票open cheque M[D`)7=b  
mkT
f}[O  
W'rft@J$  
vn~DtTp/  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O9oVx4=  
'Wl))lB  
"m):"  
n NZq`M  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B+eB=KL  
z}yntY]n  
J`;G9'n2  
eI8^T?  
支票换现金||兑现to cash a cheque }8GCO Y  
%Vrl"4^}t  
i 4lR$]@  
il\#R%';5  
清理票款to clear a cheque &G5+bUF,  
,*a8] L  
]K?z|&N|HK  
`,Q uO  
保证兑现to certify a cheque "m0>u,HmI  
@~'c(+<3  
;o_4)+}  
#JeZA0r5  
填写支票数额to fill up a cheque KWCA9.w4q  
AnG/A!G  
[Nr6qxWg  
T/MbEqAf  
支票上划线to cross a cheque lMB^/-Y  
q0jzng  
Z%6I$KAN8  
F
N;X"it.  
开发支票to make out a cheque 1[D~Eep  
bw9a@X  
K=M5d^K<E  
U:c!9uhp  
签发支票，开立支票to draw a cheque||to issue a cheque M' "S:  
;" '`P[  
#?YQ&o~gZ  
Sb>;k(;`:  
透支支票to overdraw a cheque $TtCVR  
]zmY]5  
&9, 6<bToP  
QL"fC;xUn,  
背书支票to endorse a cheque zGj0'!!-  
 r75,mX  
pq#Hca[  
ueDG1)  
请付票款||清付票款to pay a cheque||to honour a cheque %L}9nc%~eP  
<tMiI)0%  
4&!`Yi_1L  
bqFGDmu6'  
支票退票to dishonour a cheque ^F5[2<O/!  
2TmQaDu%b  
D&0*+6j((  
2Prr:k  
拒付支票to refuse a cheque YDyOh v  
%L:e~*  
|0ACapp!  
tk|
Ew!M:  
拒付支票to stop payment of a cheque 'D-eFJ5  
NjMbQM4  
@ T'!;)  
M,8a$Mdqh  
提示要求付款to present for payment tcSn`+Bu_`  
:@KWp{ D7  
W=&\d`><k  
@ >%I\  
见票即付持票人payable to bearer [53rSr  
R}8!~Ma`|  
$L)9'X  
ea3AcT6  
支付指定人payable to order 79n,bb5  
z,87;4-  
=&U JFu  
$T8Ni!#/C  
已过期||无效out of date||stale I5wf|wB-  
A 7'dD$9  
ah>;wW!6/  
;}#t
m9S;  
请给出票人R/D||refer to drawer J~V`"uo  
xqmP/1=NO
 
`E8m>q Ss  
Z=|:D,&  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /~{8/u3  
;VSHXU'H  
.!\y<9  
Q[;!z1ur  
文字与数字不一致words and figures differ "S(m1L?  
kn
5q1^  
R{NmWj['Mg  
I?c# T Rm  
支票 aAh")B2  
;-~Wfh+  
时间已过account closed br.jj  
z2i?7)(?;A  
puG$\D-[  
O _yJR  
更改处应加盖印章alterations require initials w{#K.dx  
;El"dqH  
J Xo_l  
 j/TsHJ=  
_&FcHwRy  
!`hiXDk*2  
时间已过effects not cleared tbJB0T|G  
2P`hdg  
KV k 36;$  
+_|M*%  
停止付款payment stopped bLUn>ch  
~e@QJ=r  
U;Se'*5xv  
k|F<?:C  
支票毁损cheque mutilated vRp =L54z  
)}\jbh>RH  
,)hUL/r6  
X3tpW`alo  
汇款||寄钱to remit||to send money [?r`8K2!,  
K%P$#a  
j+\I4oFN  

Ytmt+9  
寄票供取款||支票支付to send a cheque for payment 5rRYv~+  
mg[=~&J^  
DNc f2_m  
tu#VZAPW@  
寄款人a remitter Qv(}*iq]  
4.$<o/M  
hC4##pAa  
vQ2kL`@  
收款人a remittee G4{ zt3{  
q]T{g*lT  
KFCrJ)  
t%Vc1H2}   
国外汇票foreign Bill |GM?4'2M.  
8G; t[9  
L(XGD  
SL zL/5s  
国内汇票inland Bill GKu@8Ol-wu  
9F845M  
JaoRkl?
F  
C=2  
跟单汇票documentary bill 1q]V/V}  
@G+Hrd6  
2Vas`/~u~  
"
*CQ<@+  
空头汇票accommodation bill }26?bd@e`  
!(~eeE}|lM  
N`1:U 4}  
XrS.[  
原始汇票original bill 8VQJUwf;  
Eqc&iS~  
0+jR,5|  
+ObP[F  
改写||换新票据renewed bill ?lW-NPr  
lM`M70~  
_) k=F=  
0ubT/   
即期汇票sight bill||bill on demand "aIiW VQ  
.I$Q3
%s  
<^snS,06  
,V'+16xW  
…days after date||…days after date…日后付款 wvBx]$SC  
;wwhW|A  
_TfG-Ae  
vM!lL6T:  
…months after date||…months after date…月后付款 43-mv1>.  
DXu#07\  
j&,,~ AZm  
?$i`K|  
见票后…日付款…days after sight||…days sight {XH
!`\  
1wP#?p)c  
Q]]}8l2  
! 7A _UA8  
见票后…月付款…months after sight||…months sight `T7gfb%1-3  
Wew'bj   
}tA77Cm)45  
#Jp_y|  
同组票据set of bills G8dC5+h  
iU"jV*P]  
KI)jP((  
]Q1
?Ox:'  
单张汇票sola of exchange||sole of exchange <wWZ]P2]  
d.Wq@(ZoA  
RnC96"";R.  
^0vK >  
远期汇票usance bill||bill at usance Xu\FcQ{  
C1&~Y.6m  
kDI(Y=Fg  
Z^ynw8k"  
长期汇票long bill eH, r%r,  
=?g26>dYo  
C^9G \s'  
UJ0fYTeuI  
短期汇票short bill ~R^~?Y%+<  
H8.Aq\2S  
Dx`-Kg_p  
-kFEVJbUyc  
逾期汇票overdue bill "P.H  
j_H"m R  
[&12`!;j  
<%w)EQf4m  
宽限日期days of grace uqe{F+;8&  
Y~z3fd  
%N+8K  
;[@);-9
q  
电汇telegraphic transfer （T.T） Hl-!rP.?0  
_~~:@fy  
r9nH6 Md\  
-OV:y
],-  
邮汇postal order||postal note （Am.）||post office order||money order ^ [FK<9  
EGpN@  
(Z(O7X(/  
u'Ja9m1  
本票promissory note （P/N） Mbbgsy3W  
OXu*wl(z  
yKupPp);  
,@I_b  
押汇负责书||押汇保证书letter of hypothecation 12l-NWXf  
X*f#S:kiNU  
$Ro]]NUz|  
PP/EZ^]b  
副保||抵押品||付属担保物collateral security X*ZTn 7<
 
A"|y<  
.quui\I3  
DD 8uG`<  
担保书trust receipt||letter of indemnity EJC{!06L'/  
bu[PQsT  
2?vjj:P+h  
2stBW5v3  
承兑||认付acceptance 8{DZew /  
f3_-{<FZ  
$ZnLYuGb  
Dsq_}6 l{  
单张承兑general acceptance aC$-riP,?'  
'+?L/|'  
a^:on?:9  
B$ty`/{w,B  
有条件承兑qualified acceptance 4)-
?1?)  
^d6}rtG  
NMaZ+g!t(  
w5/`_m!  
附条件认付conditional acceptance o>Fc.$ngZ  
`Wc"Ix0  
t2bv nh  
K|n%8hRy  
部分认付partial acceptance   f3r\X