[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。   }C6RgE.6<  
会计报表statement of account %2)B.qTp&  
9&]g2iT P  
)P>-~G2P  
YS$42J_T  
往来帐目account current R1A|g=kF  
"}/$xOl"  
1dsMmD[O  
mQ~0cwo)  
现在往来帐||存款额current accout F`C$F!GE  
bm`x;M^M  
uB&um*DP  
_d<xxF^q  
销货帐account sales |/!3N  
v2ab  
V@%:y tDf  
n*yVfI  
共同计算帐项joint account e #{,M8  
>s*ZT%TF  
yxz)32B?  
M9*#8>  
未决帐项outstanding account (j>a?dKDS  
VDnN2)
Km*  
-(ev68'}W  
CN(}0/  
贷方帐项credit account||creditor account 3Ql77?&k  
108cf~2&  
qHQWiu%h  
gjbSB6[  
借方帐项debit account||debtor account J/T$.*X  
r:xbs0 7  
V:Z}cfR.7  
)P|&o%E  
应付帐||应付未付帐account payable % ]U'   
3$ TU2-x;g  
lPBWpHX  
ZjB]pG+  
应收帐||应收未收帐account receivable R}T8cVxc  
V DN@=/  
k/lU]~PE  
()\=(n!J  
新交易||新帐new account ZUg~8VVe  
bxXNv^  
zyh #ygH  
A ,$CYLj+  
未决帐||老帐old account gL/D| =  
:b~5nftr  
D~^P}_e.  
He1hgJ)N  
现金帐cash account @)^|U"  
ORdS|y;:  
O3*}L2j@  
`<oNEr+#  
流水帐running account OZSM2~  
}M0GPpv  
QT<\E`v  
 #s}&  
暂记帐||未定帐suspense account J]-z7<j']  
X?B\+dq  
qRbU@o.3  
.@`5>_  
过期帐||延滞帐overdue account||pastdue account R5b!Ao  
ey/=\@[p  
E&_q"jJRi  
rm5@ dM@  
杂项帐户sundry account ~!iZn  
l'Kx#y$  
ZR[6-  
-(FhjIr  
详细帐单||明细表detail account %s;=H)8  
YLU.]UC  
oQ{ X2\  
{k15!(:i~a  
呆帐bad account /hv2=A  
,bRYqU?#0  
K @h94Ni6  
12TX_0  
会计项目title of account c`agrS:P  
']__V[  
h2_A'  
C(J+tbk  
会计薄||帐薄account-book xWuvT,^  
k )=Gyv<  
;/R\!E   
$MYAYj9r)  
营业报告书||损益计算表account of budiness||business report jFH wu*  
3;<Vv*a"Dm  
]ddTHl  
9H%dK^C  
借贷细帐||交验帐account rendered Gl]z@ZXWIw  
FE4P EBXvu  
r=4vN=:  
vo!QJ  
明细帐account stated 3D
X@ggE2  
Lyy:G9OV  
k8S`44vj  
A2p]BW&  
与…银行开立一户头to open an account with =>Q
$S  
~LU$ no^  
ZQI;b0C  
3'xmq  
与…银行建立交易to keep account with GWCU9n  
/1z3Q_M  
"59"HVV  
l<8+>W`_  
继续记帐to keep account :7L[v9'  
8k9q@FSln  
'&<saqA  
=EQa Z8k  
与…有交易to have an account with }Q-%ij2  
/`+ubF
Xc  
]wHXrB8vx  
t+t
D  
作成会计帐||有往来帐项to make out an account with z`2Ais@ao  
Rl[SqmnI)@  
<gLq?~e|A  
f|NWn`#bY  
清算||清理债务to make up an account v:zKn[;o  
iNG =x  
|,lw$k93  
C)(/NGf  
清洁帐目||与…停止交易to close ones account with ,wB)hp  
YtFH@M  
y*vg9`$k  
eQ80Kf~  
结帐to close an account W;^6=(&xn  
B "3uuk8  
>)8<d3m  
"YoFUfaNg  
清理未付款to ask an account||to demand an account j%ux,0Y  
/" 6Gh'  
;uyQR8  
x#jJ 0T  
结清差额to balance the account with }S=m: VKH  
5fuYva >Ik  
B]w fDUG  
D22jWm2  
清算to settle an account||to liquidate an account||to square an account TFYp=xK(  
Mp_SL^g|  
2bt).gGm  
=(Pk7{  
审查帐目||监查帐目to audit an account ofy)}/i  
@tVl8]y  
}c,:uN  
VdE$ig@  
检查帐目to examine an account Ch7&9NW  
G`R_kg9$  
iL;{]A'0  
JVq`v#8  
转入A的帐户to charge the amount to As account EE,C@d!*k7  
hO..
j  
qLk7C0  
JTdcLmL  
以计帐方式付款to pay on account y;ymyy&  
3 &5AbIZ  
,.TwM;w=  
4\iy{1{E,C  
代理某人||为某人on ones account||on account of one \$Aw[ 5&t  
Dy^A??A[E}  
6UAw9 'X8  
l(uV@_3  
为自己计算||独立帐目on ones own account oRQ(l I>
 
/[=U$ =uH  
7~2V5@{<  
A}MF>.!}C  
由某人收益并负风险on ones account and risk||for ones account and risk t&
nK5p95(  
4ad -'  
'tMS5d)4:  
pL`)^BJ  
由某人负担for ones account||for account of one ^9`~-w  
 R7ExMJw  
nAk;a|Q  
6;p"xC-  
按某人指示||列入某人帐户by order and for account of one 2 PQY+[jx  
]6;oS-4gu?  
x_ OZdI  
)mE67{YJh~  
列入5月份帐目for May account {IT;g9x  
<-N7Skkk!  
k?`Q
\  
XE
?,)8  
编入某中帐项下to pass to the account of||to place to the account of $##
LSTA  

uV\~2#o$_  
LhQidvCNJ  
i$dF0.}Q  
寄出清算书to send in an account||to send in render an account j\TS:F^z  
3TF'[(K=  

DPylc9[-  
R*>
EbOuI  
支票薄cheque book M<cm]  
a.B<W9$`  
^s6C']q *O  
7!('+x(>  
支票陈票人cheque drawer "Tc[1{
eI  
'jjJ[16"d  
^_XV}&7Q  
YA*E93J0  
持票人cheque holder oxJ#NGD  
t2#zQ[~X!  
$S2kc$'F  
c%x.cbu>  
不记名支票cheque to bearer||bearer cheque a 8.Xy])!  
{14sI*b16  
nWsR;~pK  
n_1,-(t  
记名支票||认人支票cheque to order /V f L(  
@j+X>TD  
Z$
2Vd`XP  
y>
|AX/n  
到期支票antedated cheque $Y<(~E
$FX  
xqLIs:*  
x(bM   
0uO<7IW9  
未到期支票postdated cheque "MU)8$d  
I oFtfb[  
<PTi>C 8;r  
u,),kj<  
保付支票certified cheque V|G
[j\]E<  
NK|m7(
  
jW0aIS2O  
vp..>B MJ  
未获兑现支票，退票returned cheque 9}Qrb@DT  
V SUz+W  
`)_11ywZ  
E K#ib  
横线支票crossed cheque f f_| 3G  
_~_6qTv-d  
.}DL%E`n  
u}BN)%`B  
普通横线general crossing oLz9mqp2%  
`%Uz0hF  
}*3#*y "  
S[L2
vM)  
特别横线special crossing {#J1D*?
$"  
9S$?2z".2  
TCS^nB EE  
:R9 DJh\  
空白支票blank cheque
i"U<=~  
.47tj`L  
SWM6+i p  
1PdxoRa4=  
失效支票，过期支票stale cheque nO7#m~  
7COJ.rA  
t4CI+fqy  
32ae? d  
普通支票open cheque +yYSp 8>  
1$adX  
x:WxEw>R  
4E.K6=k|=a  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'c|Y*2@  
Zfn390_  
"J (.dg]"  
n*U +jc  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7]6HXR@  
(8/Qt\3jv  
HOY9{>E}z  
1O]27"9  
支票换现金||兑现to cash a cheque C>*]a(5k  
l\Or.I7n  
2e @zd\  
&.t |&8-  
清理票款to clear a cheque s(
Tgv  
fG\]&LFBU  
ViG4tb  
J((
.z Lvz  
保证兑现to certify a cheque "3Z<V8xB  
3U73_=>=&  
W!G2$e6  
Ood'kAH1B  
填写支票数额to fill up a cheque >{]mN5  
#Zy-X_r  
k(v8zDq*  
[F<Tl =  
支票上划线to cross a cheque %7oB[2  
1@Zjv>jy[  
(iZE}qf7g  
v|v^(P,o  
开发支票to make out a cheque Ghgo"-,#  
e!(0y)*  
j!H\hj/]  
(SlrV8;  
签发支票，开立支票to draw a cheque||to issue a cheque Oy! j`  
\4.U.pKY  
2W=( {e)$  
d#9"_{P  
透支支票to overdraw a cheque t $+
46**  
SEc3`y;j%  
=Xc[EUi<;g  
F"   -w  
背书支票to endorse a cheque -\`n{$OR  
$I7/FZP  
+jD{O @9  
<k^P>Irb3t  
请付票款||清付票款to pay a cheque||to honour a cheque bTn7$EG  
ZTx~+'(  
G'<J8;B* t  
!m#cn
eV  
支票退票to dishonour a cheque t?0D*!D  
m$xyUv1  
t_q`wKDE  
ZL`G<Mo;.  
拒付支票to refuse a cheque `1NxS35u  
F`if HO  
7FVu[Qu  
e_wz8]K)n  
拒付支票to stop payment of a cheque xi=qap=S^9  
]8q5k5
~  
_|ucC$*  
PomX@N}1  
提示要求付款to present for payment :ji_dQ8 k  
FV/X&u8~  
v?yHj-  
=De%]]>   
见票即付持票人payable to bearer 9Osjh G  
D4m2*%M  
A`7uw|uO$  
m %$z&<!  
支付指定人payable to order PiZt?r?5w|  
}B_n}<tjD  
2k[i7Rl \c  
ih?_ f W  
已过期||无效out of date||stale Lrz>0_Q  
8kih81tx"U  
?kew[oZ  
Y]b5qguK  
请给出票人R/D||refer to drawer P sD+?  
Ou; ]>FJ  
qeCx.Z  
)}?'1ciHI  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <>f  
_
y)#N<  
I<.3"F1}  
vZC2F  
文字与数字不一致words and figures differ }Xs=x6Mj  
.bvB8VOrW  
0z."6r  
W;,.OoDc>  
支票 w&v_#\T  
'=x  
时间已过account closed KMznl=LF  
{t[j>_MYw  
9p(s FQ [  
SPL72+S`,  
更改处应加盖印章alterations require initials W k'()N  
fL"-K  
QQ97BP7W  
=4y
ME  
s_K:h  
[Y*p I&f  
时间已过effects not cleared _p7c<$;  
-zHJ#
 
K|Std)6  
E/LR(d_  
停止付款payment stopped ~LHG  
f6^H Q1SSt  
}Fyf?TZ$T  
^o|igyS9  
支票毁损cheque mutilated .0#?u1gXsX  
PR~ho&!  
-U"(CGb5  
FgQd7p  
汇款||寄钱to remit||to send money A;w,m{9<  
LKxyj@Eq  
UBi0 /  
 F[115/  
寄票供取款||支票支付to send a cheque for payment ?bQ~+M\  
vgHMVzxj  
j,Qp*b#Qo  
w^NE`4 -  
寄款人a remitter &K)c*'l  
qJVW :$1 q  
#+QwRmJdT!  
^{-J Y  
收款人a remittee N4}/n  
@xB"9s  
MaXgy|yB1  
+Ld4e]  
国外汇票foreign Bill xgL*O>l)  
a~7`;Ar  
LnxJFc:1K  
lEANNu  
国内汇票inland Bill }Hr
m/Ni  
jUZ84Gm{  
4iRcmsP  
OYgD9T.8^  
跟单汇票documentary bill %-i2MK'A  
wvcG <sj  
%g Jf&A  
yiS
v#wD9  
空头汇票accommodation bill U=QV^I Qm  
4At%{E  
F.?^ko9d  
l^%Ez?-:s  
原始汇票original bill :U0z;  
7z)Hq./3@  
X&TTw/J!^  
{b"V7vn,  
改写||换新票据renewed bill ON~SZa  
6^s=25>p  
8U*}D~%!  
&o= #P2Qd  
即期汇票sight bill||bill on demand .4^Ep\\  
hoD (G X  
\eT 0d<  
VjBV2x  
…days after date||…days after date…日后付款 ,sn ?V~)  
BYyR-m  
H.hF`n  
E Q-r  
…months after date||…months after date…月后付款 {l%Of  
PP.QfY4  
.v9#|d d+  
"Up3W%]SB  
见票后…日付款…days after sight||…days sight t)= u}t$  
:,Q\!s!  
Nj5Mc>_   
0hn N>?  
见票后…月付款…months after sight||…months sight (q59cAw~X  
0+}42g|_Z  
b<P9@h~:  

TIbiw  
同组票据set of bills Waj6.PCFm  
s%2w&Us*  
mQhI"3!f  
 ztKmB  
单张汇票sola of exchange||sole of exchange S4aN7.'Q  
3'}(:X(  
NGOc:>}k>  
)pJ} $[6  
远期汇票usance bill||bill at usance 5f(yF  
0
D+[W5TB  
uPr'by  
]+<[D2f  
长期汇票long bill p#wQW[6  
Z,^` R] 9  
+3dWnBg?  
Q0K2md_%x  
短期汇票short bill  s!X@ l  
\1cay#X  
3}@3pVS  
ON.C%-T-  
逾期汇票overdue bill 9fj3q>Un,  
1@rI4U@D  
6c,]N@,Zw  
:W6`{
Z  
宽限日期days of grace *pK bMG#  
``$Dgj[  
1O]'iS"  
<ZcJC+k  
电汇telegraphic transfer （T.T） Mrysy)x  
gBp,p\ Xc  
s!(O7Ub  
xl8=y  
邮汇postal order||postal note （Am.）||post office order||money order rp^
=vfW  
y.PWh<dI  
QVLv}w`O  
+z}O*,M"q  
本票promissory note （P/N） s.7\?(Lg  
tj$&89  
qWX%[i%  
& mwQj<Z  
押汇负责书||押汇保证书letter of hypothecation P'%#B&LZo  
wX5Yo{  
,' V
T75  
HHVCw7r0  
副保||抵押品||付属担保物collateral security <LL+\kfTZO  
OH.^m6Z  
Sggha~E2s  
}p,#rOX:A  
担保书trust receipt||letter of indemnity {9?++G"\  
KYa}k0tVAp  
S:2M9nC  
[PG#5.jwQ  
承兑||认付acceptance ykK21P,v  
jB)RvvMU5  
p[oR4 HWr  
j11FEE<W  
单张承兑general acceptance ASGV3r(  
^u2unZ9BK!  
@jh\yjrW  
(bhMo^3/*  
有条件承兑qualified acceptance 2L!s'^m-  
|Y|6`9;  
TwPpZ
@  
oKyl2jg+,  
附条件认付conditional acceptance @}9*rWJIE  
c{.y9P6  
p+
x}$&<|  
'O>p@BEK  
部分认付partial acceptance   )M3}6^s]