[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。   t!u* 6W|@  
会计报表statement of account ^n2w 6U0  
C95,!q  
%@&)t?/=  
O(~Vvoq  
往来帐目account current wwAT@=X*}  
G2^DukK.  
#] GM#.  
Y@4vQm+  
现在往来帐||存款额current accout ]Cz16e&=2  
a 2rv4d=  
_N:h&uw  
l46F3C|  
销货帐account sales kxmS  
k`AJ$\=  
OWjZ)f/  


p_AV3   
共同计算帐项joint account )g --=w3  
}6bLukv  
CbHNb~  
\Cs<'
(=  
未决帐项outstanding account 5VTbW   
~ 9;GD4  
z )pV $  
9>#|~P&FE  
贷方帐项credit account||creditor account |i`@!NrFL  
(Lo2fY5  
0l=}v%D  
r9Z/y*q  
借方帐项debit account||debtor account m%V[&"5%e  
itF+6wv~  
_5T7A><q<  
oSl>%}  
应付帐||应付未付帐account payable cMl

%)j-  
'mcJ/9)v  
% 8L<KJd  
=vc5,  
应收帐||应收未收帐account receivable <n\.S  
eC$v0Gtq  
Du>HF;Fv  
RF)B4D-W  
新交易||新帐new account Vi#im`@  
%&Cl@6  
QP B"EW  
re!8nuBsA  
未决帐||老帐old account %jxuH+L   
W\,lII0  
c2^7"`  
a+/|O*>#  
现金帐cash account Y*k<NeDyn  
9>R|k$`  
AuTplO0_rE  
MI(i%$R-A  
流水帐running account 8q3TeMYV  
WQpJd7
  
$Jm2,Yv  
:*@|"4  
暂记帐||未定帐suspense account y^=oY L  
1[l>D1F?  
l,u{:JC  
l~
YNmmv_  
过期帐||延滞帐overdue account||pastdue account XQOprIJ U  

{0e{!v  
d&bc>Vt  
UWp8I)p!\O  
杂项帐户sundry account LtztjAm.  
ennz/'  
9Nu#&_2R  
z8|9WZ:  
详细帐单||明细表detail account WWcm(q=  
;CMC`h9,  
pqN[G=0  
q"D L6 >j  
呆帐bad account <88}+j  
,R}KcZG)  
/Q8A"'Nk  
+~Lzsh"  
会计项目title of account tgtoK|.  
3cO[ t\/up  
9!HMQ  
$Ds]\j*  
会计薄||帐薄account-book Kw0V4UF  
W4*BR_H&*  
kQd[E-b7  
37-y  
营业报告书||损益计算表account of budiness||business report HQ`nq~%&(  
y/I~x+y  
u7zB9iQ&  
}r~l72 `  
借贷细帐||交验帐account rendered 7Y|>xx=v  
 qj"syO  
WFB|lNf
&  
$
t# ,'M  
明细帐account stated NE2sD  
60%~+oHi~  
8N* -2/P&  
_K}_h\e.  
与…银行开立一户头to open an account with vDeG20.?Z  
8+|V!q   
tD7C7m  
"8iiRzt#  
与…银行建立交易to keep account with a]
Da`$T  
W/r?0E  
ICCCCG*[  
PtQ#  
继续记帐to keep account _Kl{50}]  
EXW 6yXLV  
, HI%Xn  
aQ&8fteFR  
与…有交易to have an account with Pv %vx U  
}Q r0T  
$F@L$&~  
e|5B1 rMM  
作成会计帐||有往来帐项to make out an account with `-K)K<  
a.}:d30   
MZMS?}.2  
E}b>7L&w  
清算||清理债务to make up an account 95?5=TF  
K~y9zF{  
E0)mI)RW.  
Z_V&IQo-7  
清洁帐目||与…停止交易to close ones account with QV'3O|  
Y6<0%  
sx(l  
^W[B[Y<k  
结帐to close an account +ersP@G  
)_Xxk_  
8~s-t  
:S99}pgY  
清理未付款to ask an account||to demand an account W:{PBb"x8  
)>/j&>%  
3 !>L?  
Sp`fh7d.(  
结清差额to balance the account with xU13fl  
^=izqh5S  
[Z5}2gB&  
zN)|g  
清算to settle an account||to liquidate an account||to square an account APQQ:'>N4~  
U8WHE=Kk\h  
cEdz;kbUM  
:L [YmZ  
审查帐目||监查帐目to audit an account q]
iKz%|Z/  
iUxDEt[t*  
lN)Y  
#zSi/r/=1  
检查帐目to examine an account *3F /Ft5  
fVA=<:  
~
aqT~TL_  
qrM{b=  
转入A的帐户to charge the amount to As account 5}X
<(q(  
D?\"  
c_-" Qo  
*fQ?A|l!x  
以计帐方式付款to pay on account p-Rm,xyL%  

0$f_or9T  
6cQeL$,SQ  
2
sd ) w  
代理某人||为某人on ones account||on account of one JI+KS  
Y>78h2AU  
`uNvFlP  
yd0=h7s  
为自己计算||独立帐目on ones own account ,Ou1!`6?t  
U+9-li  
]uStn   
[U%ym{be^  
由某人收益并负风险on ones account and risk||for ones account and risk oRT  
QLF,/"  
Wk\mgGn+  
|c06ix;).  
由某人负担for ones account||for account of one {.aK{ V  
)tN?: l  
"q9~C  
}sTH.%  
按某人指示||列入某人帐户by order and for account of one V5e\%  
Q*09E  
pIZLGsu[  
HsjELbH  
列入5月份帐目for May account B91S h`  
PS_3Oq)  
F.~n   
2d5}` >  
编入某中帐项下to pass to the account of||to place to the account of (aDb^(]>  
pW*{Mx  
xecie C  
#Dj"W8'zh  
寄出清算书to send in an account||to send in render an account + AcKB82  
q:`77  
T@K7DkP@  
45Nv_4s  
支票薄cheque book *<`7|BH3  
Z-^uM`],G  
X[GIOPDx  
^[X|As2  
支票陈票人cheque drawer ou<S)_|Iu  
RL7C YB  
38V $<w  
9]]!8_0=r  
持票人cheque holder hw&ke$Fg#  
b{~fVil$y  
HpB!a,R6B  
88Fb1!a5Z  
不记名支票cheque to bearer||bearer cheque 2gQ
Y8h8  
Nk lz_
]  
eVqM=% Q  
o|z +!,  
记名支票||认人支票cheque to order tx^92R2/  
0OleO 9Ua  
y;,=ajrF  
MxM](ew~7  
到期支票antedated cheque 8yHq7=  
m.1LxM$8  
;Ri 3#*a=  
g8%MOhg  
未到期支票postdated cheque G*kE~s9R  
SL[rn<x|  

/HB+ami,  
tP}Xhn`  
保付支票certified cheque P_,v5Qx"-  

R<0Fy=z  
ry$tK "v/  
fC=fJZU7$  
未获兑现支票，退票returned cheque x1|Da$2  
ShC_hi  
 l\K%  
5Z* b( R  
横线支票crossed cheque Of1IdE6~  
B1|
?RfCe  
$ a`J(I  
!a' K&  
普通横线general crossing v57N^DR{  
oUl=l}qnD  
.i MnWW  
"V:  
特别横线special crossing wY' "ab  
XxmJP5  
m
,\i  
6{5q@9F  
空白支票blank cheque N YCj; ,V  
%GM>u2baw  
"4'kb  
' be P  
失效支票，过期支票stale cheque 6kP7  
4uFIpS|rq  
?g5iok {  
J2r vJ2l=t  
普通支票open cheque _GE=kw;:  
?lF mXZy`  
0LS-i%0  
q_-ma_F#s  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount J cP~-cp  
Kp8fh-4_  
AnRlH  
3.(. *>  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g+e:@@ug  
wHA/b.jH  
h8em\<;  
1Wv{xML"  
支票换现金||兑现to cash a cheque =.DTR 5(_h  
3voW  
g4Y) Bz
 
]
)eOa%  
清理票款to clear a cheque <' W=]IAV  
>H$;Z$o*(  
+-U@0&Y3M  
w-r_H!-  
保证兑现to certify a cheque =D{B}=D\IM  
8Bj4_!g  
kzMa+(fu  
4 ^4d9?c  
填写支票数额to fill up a cheque 7LG+$LEz  
mU50pM~/i  
`Uv)Sf{  
4ffU;6~l'  
支票上划线to cross a cheque Vz'HM$  
&2Q*1YXj  
h!v/s=8c  
vmvFBzLR  
开发支票to make out a cheque V>B'+b+<  
n3'dLJH|  
6p#g0t  
-/zp&*0gcx  
签发支票，开立支票to draw a cheque||to issue a cheque R+d< fe  
8-ZUS|7B  
TMqY4;UeL  
RE 9nU%!  
透支支票to overdraw a cheque &-=K:;x  
kffZElV  
6%E~p0)i%  
alc]  
背书支票to endorse a cheque p!}ZdX[u  
N};t<Xev  
zi }(^~Fe  
zFywC-my@  
请付票款||清付票款to pay a cheque||to honour a cheque 7D   
* MEe,4  
VRtO; F  
&Xv1[nByU  
支票退票to dishonour a cheque Y87XLvig}  
PS$k >_=t  
b~*i91)\  
qi&D+~Gv!  
拒付支票to refuse a cheque S7CV w,2  
h8jB=e, H  
` 5#hjLe  
%l]Rh/VPn?  
拒付支票to stop payment of a cheque r1;e 0\?`  
+;dXDZ2  
:Jk33 N4y0  
\Tyf*:_F>  
提示要求付款to present for payment c" +zgP  
NF mc>0-  
@cIgxp  
CU$)QH{  
见票即付持票人payable to bearer &{ZSE^  
#uKWuGz]  
(ii(yz|  
U-g9C.  
支付指定人payable to order qp&4 1  
W$'0Dc  
B?3juyB`--  

I+" lrU  
已过期||无效out of date||stale I+
"
,b4  
|1Hc&  
,9\Sn n  
1"YpO"Rh  
请给出票人R/D||refer to drawer |
` "?  
/H)Br~ l  
qjAh6Q/E`
 
DsGI/c  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C ) ?uE'  
#wjH4DT
 
f-D>3qSS  
#\ #3r  
文字与数字不一致words and figures differ 8W -@N  
[!~}S  
ah+j!e  
.6m_>Y6  
支票 vq>l>as9O  
uR_F,Mp?%u  
时间已过account closed [l*;E f,  
Qqq <e  
Pl78fs"L@  
LT_iS^&1  
更改处应加盖印章alterations require initials 55m<XC  
8r^ ~0nm  
%K1")s  
j?-R]^-5  
y@;%Uv&  
Js{=i>D  
时间已过effects not cleared mCdgKr|n  
"U8S81'  
; )llt G  
af'@h:  
停止付款payment stopped m@\ZHbq  
C-w5KW  
|=5/Rax^  
Z0*%Rq  
支票毁损cheque mutilated >qh?L#Fk  
;LMWNy4  
/S~m)$vu  
3n48%
5  
汇款||寄钱to remit||to send money :(p)1=I  
KDT
DJ8  
PJ q yvbD  
K5k?H  
寄票供取款||支票支付to send a cheque for payment 2"&) W dm  
f*fE};  
dR +1aY;  
j*3}1L4P  
寄款人a remitter op@iGC+  
'jjb[{g^}}  
DWm SC}{.  
>]?H`>4(  
收款人a remittee *e/K:k  
XvKFPr0~  
s'u(B]E  
}V `mp  
国外汇票foreign Bill ]'h; {;ug  
6rX_-Mm6w  
DtF}QvA  
TH?9< C-C  
国内汇票inland Bill r;gP}H ?  
L CSeOR  
`78V %\  
bx}fj#J]En  
跟单汇票documentary bill ~?U*6P)o  
I1"MPx{  
Vrp[r *V@E  
yL1CZ_  
空头汇票accommodation bill ~cqryr9  
@i%YNI5*  
G>z,#Xt  
(^n*Am;zlH  
原始汇票original bill ]Pc^#=(R0  
d,cN(  
nII^mg~  
 HeA{3s  
改写||换新票据renewed bill :c]`D>  
{9 PR() _  
]axh*J3 `i  
RBGX_v?  
即期汇票sight bill||bill on demand HY}j!X  
r\M9_s8  
L%cVykWY"  
Vpp&|n9^  
…days after date||…days after date…日后付款 ofdZ1F  
{nMAm/ky
j  
csQfic  
LE=k  
…months after date||…months after date…月后付款 q4k@l  
}e]f  
<7sIm^N  
b~0N^p[&%  
见票后…日付款…days after sight||…days sight Ru\_dr2yI}  
L;6.
r3bL  
;LwqTlJ*[L  
C>QIrZu
  
见票后…月付款…months after sight||…months sight KEr\nKT1  
ktH8as^54!  
SUtf[6  
@QEqB_W  
同组票据set of bills 2+"r~#K*  
pW?&J>\6  
"ZMkL)'7-  
6][1<}8  
单张汇票sola of exchange||sole of exchange x"4%(xBu  
5#JJ?  
y'M#z_.z  
^ 4hO8  
远期汇票usance bill||bill at usance p@Q5b}xCG_  
v3RcwySk  
%y`7);.q  
nCxAQ|P?  
长期汇票long bill -X1X)0v$  

>^_ bD  
z;}6f  
gn1(4 o  
短期汇票short bill -$a>f4]  
NCS!:d:Ry  
N2, D:m\  
`NNf&y)y  
逾期汇票overdue bill 3Rv7Qx  
6[dur'x  
)R) a@op  
]s1 YaNq  
宽限日期days of grace 6`H.%zM  
5,KWprb  
vK'?:}~  
"HIXm  
电汇telegraphic transfer （T.T） Qvoqx>2p5  
/CX VLl8~  

)@g;j>  
fnu"*5bE  
邮汇postal order||postal note （Am.）||post office order||money order 3{Q,hpZN  
&eZfQ2
7$  
X" R<J#4  
r.3KPiYK  
本票promissory note （P/N） "4xfrlOc  
Zm TDQ`Ix  
x5si70BKC/  
%@J1]E;  
押汇负责书||押汇保证书letter of hypothecation Q5+_u/  
)9j06(<A  
pK&I^r   
@ GDX7TPV  
副保||抵押品||付属担保物collateral security _7)F ?  
12`_;[37  
m~l F`?  
L\aBc}  
担保书trust receipt||letter of indemnity &XLD S=j  
+Ezgn/bS&  
4&^9Wklj  
] Uc`J8p,  
承兑||认付acceptance ZU&"73   
r64u31.)  
Wsj=!Obc  
$ChK]v 6C  
单张承兑general acceptance bha?eN  
B5am1y{P#  
8cg`7(a  
W 0[N0c  
有条件承兑qualified acceptance keAcKhj  
dfj\RIV8  
gQWd&)'muf  
g=)J~1&p  
附条件认付conditional acceptance Z'v-F^  
6)gd^{  
T)CzK<LbR  
>um 
!Eo  
部分认付partial acceptance   Q}AE.Ef@<