[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。   U_aI!`WXd  
会计报表statement of account ~qL/P 5*+  
>^#Liwm  
=$^}"}$  
k:j?8o3  
往来帐目account current _RzoXn{1e  
G^L9[c= ,  
+B+c N[d  
]1GyEr:  
现在往来帐||存款额current accout nHXPEbq-g  
,:-^O#  
]-X\n  
dn=srbJ   
销货帐account sales x=W s)&H_Y  
}4c$_  
^-~=U^2tC  
d=vD Pf  
共同计算帐项joint account T51oNO%^  
,_7m<(/f  
'_K`1&#U  
=:R${F  
未决帐项outstanding account gLo&~|=L-  
l)Dcw kIG  
b/#<::D `  
'f %oL/,  
贷方帐项credit account||creditor account =/ !A  
SZ4@GK  
_q@lP|  
Zcc7 7dRA  
借方帐项debit account||debtor account XWz~*@ci  
hD,^mru  
drwxrZt   
T{#=A$vu  
应付帐||应付未付帐account payable X^m@*,[s  
m^/>C-&C  
b-c6.aKf|  
3 _eg'EP.E  
应收帐||应收未收帐account receivable n*|8(fD  
3XbFg%8YG  
FS?1O"_  
5*B'e{C  
新交易||新帐new account x<d ew  
%md9ou`  
`C6,**`R$k  
&s\,+d0  
未决帐||老帐old account t[b(erO'  
b4ke'gx  
VWCC(YRU|$  
7 X~JLvN  
现金帐cash account 4d
SAGLpp  
wmP[\^c%$j  
98{n6$\  
Ut2x4$9  
流水帐running account
n2F*a  
D2:ShyYAS  
= j l(Q  
c Ct5m  
暂记帐||未定帐suspense account EScy!p\*  
*9r 32]i;  
!E *IktAI  
-fK_F6_\]  
过期帐||延滞帐overdue account||pastdue account ^M1O)   
Mw;^`ZxT  
qNkX:| j  
,fm{ krE  
杂项帐户sundry account B=%YD"FAv  
U[@B63];0  
MF::At[4  
.d4&s7n0  
详细帐单||明细表detail account MY&?*pV)  
j8t_-sU9 i  
vZSwX@0  
kf)s3I/`(  
呆帐bad account rN {5^+w  
@oMl^UYM=  
6y@o[=m  
BUsAEwM  
会计项目title of account yv5c0G.D  
wmX *n'l  
KH[Oq d  
_1\H{x  
会计薄||帐薄account-book OadGwa\:s  
00A2[gO9  
O<0-`=W,a  
TrHUM4  
营业报告书||损益计算表account of budiness||business report a'\fS7aE0l  
Y3luU&'  
Bq\WG= Fd  
?kc,} /4  
借贷细帐||交验帐account rendered (Z>vbi%  
?vP}#N!=d  
LoS%FI  
G9> 0w)r  
明细帐account stated 3],[6%w  
?)+I'lW!  
Y{m1\s/o  
FBI^}^#_  
与…银行开立一户头to open an account with }j#c#''i  
#!M;4~Sfx  
}9&~ +Q2  
|F>'7JJJ  
与…银行建立交易to keep account with T(eNK c2  
%|?PG i@5  
%XWb|-=  

XE*#5u8t  
继续记帐to keep account QEq>zuz5;  
qVJC O-K|  
/=:X,^"P  
"V7&@3  
与…有交易to have an account with 0o&7l%Y/  
?|we.{  
fYZ)5xnj  
'\Hh  
作成会计帐||有往来帐项to make out an account with R&s\h"=*  
>c8EgSZJ  
\Ot,&Z k2  
T$9tO{  
清算||清理债务to make up an account z4c{W~}`  
/ CVhvK  
e@crM'R7Lo  
yi3Cd@t({{  
清洁帐目||与…停止交易to close ones account with ]1n =O"vE  
OLxiY r  
0N*~"j;r#M  
i!EN/Bd  
结帐to close an account <al/>7z' O  
ZZ{ :f+=?$  
H!dg(d^  
q%GlS=o"  
清理未付款to ask an account||to demand an account XQL]I$?  
Qa=v }d-O  
&p#.m"Oon  
[CJr8Qn  
结清差额to balance the account with 2p|[yZ  
_kT$/k  
&7t3D?K'qX  
,XNz.+Ov  
清算to settle an account||to liquidate an account||to square an account seEG~/U<  
qY$/i#  
^<O=<tN\  
}*I:0"WH  
审查帐目||监查帐目to audit an account x*uQBNf=  
E%6}p++  
%) 8 UyZG  
|/-H:\5  
检查帐目to examine an account v-mhqhb  
7 xm>+(  
p$ %D  
;y"quJ'O  
转入A的帐户to charge the amount to As account X8(, ,>_  
4r'f/s8"#  
I&O}U|l06  
6{p]cr  
以计帐方式付款to pay on account D|p`~(  
c>%+y+b{  
J}cqB k>  
(\<#fkeH  
代理某人||为某人on ones account||on account of one O_jf)N\pi  
h}o7/p  
jNa'l<dn]  
LD~/*  
为自己计算||独立帐目on ones own account b-rgiR$cg  
?|t9@r  
t Tky  
({}JvSn1  
由某人收益并负风险on ones account and risk||for ones account and risk pO.+hy  
' s6SKjZS  
ah\yw  
Z;6v`;[  
由某人负担for ones account||for account of one Z2,[-8,Kx  
M/X&zr  
7]w]i5  
@3hA\3ot^  
按某人指示||列入某人帐户by order and for account of one ,s*-2Sz  
Rs<li\GS  
hqA6%Y^k  
"r Bb2.  
列入5月份帐目for May account \/Z?QBFvz  
}&Gt&Hm>K  
n9}3>~ll  
1I*b7t  
编入某中帐项下to pass to the account of||to place to the account of Bg?f}nu7  
o+o'!)  
j`GL#J[wqQ  
^x8yWbrE  
寄出清算书to send in an account||to send in render an account gn>qd6P  
38Q>x  
hP1H/=~  
y my/`%  
支票薄cheque book p<w2e  
/~?'zr  
'gDhi!h%  
+=v6*%y"V  
支票陈票人cheque drawer L1FTh  
0=3Av8  
Fc{X$hh<  
.Du-~N4\  
持票人cheque holder oDtgBO<  
&Ff#E?Y4|  
To_Y 8 G  
AATiI+\S  
不记名支票cheque to bearer||bearer cheque VM 3~W  
g%P6f  
73b(A|kQ@  
+K6j p  
记名支票||认人支票cheque to order 8T&.8r  
D"x;/I  
'&XL|_Iq  
}Zs y&K  
到期支票antedated cheque &!|'EW  
z}'-gv\,  
UcZ20inj0  
!
p&[:+qN  
未到期支票postdated cheque 4<j)1i=A  
k/6Qwb#  
fl8~*\;Xu  
?pE)K<+Zkf  
保付支票certified cheque 3`%]3qd}  
 U`G  
X+0+
}S  
{5%u G2g  
未获兑现支票，退票returned cheque DZ-2Z@{PX  
aYJT
SgW  
|z1  
! MTmG/^  
横线支票crossed cheque v- 793pr  
v[++"=< o8  
J@CKgE  
cdBD.sg  
普通横线general crossing jN[P$}#b`  
HLlp+;CF><  

 S2;u!f  
r
]sNI [  
特别横线special crossing DlMT<ld  
F,[GdE;P  
x6qQ Y<>  
SS)9+0$  
空白支票blank cheque #YiphR&  
o)V@|i0Js  
S6<z2-y  
~K7$ZM  
失效支票，过期支票stale cheque v,[E*qMN  
h/iL/Q=  
v@&UTU  
J,W<vrKOcN  
普通支票open cheque aVE/qXB  
iaV%*  
[C0"vOTUb  
PwC9@c%c  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B-1Kfc  
~WW!P_wI,  
\cr)O^&  
]4X08Cm^  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )w_hbU_Pb&  
75"&"*R/*G  
Clo}kdkd_  
EK%J%NY  
支票换现金||兑现to cash a cheque r,r"?}Z  
u[<ij  
a !yBEpMo  
=^5#o)~BB  
清理票款to clear a cheque 1)BIh~1{p  
0 3?7kAI  
=e"RE/q2  
!q[r_wL  
保证兑现to certify a cheque :5#iVa#
<  
5L0w!q'W  
}nK=~Wcu\  
!CUy{
nV  
填写支票数额to fill up a cheque qCI0[U@  
9$WA<1PK+  
*JA0Vs5  
[NU@A>H  
支票上划线to cross a cheque 9TUB3x^  
m4@Lml+B,  
y;VmA#k`  
QR\2%}9b  
开发支票to make out a cheque 3| F\a|N  
}Ryrd!3bY  
X
Nr8,[c  
ehV}}1>O  
签发支票，开立支票to draw a cheque||to issue a cheque Ol)
M0u  
bqwn_=.  
T( CTU/a-,  
Is(ZVI  
透支支票to overdraw a cheque CPLsSv5  
l:14uWu|  
0I}c|V'P  
s(r1q$5  
背书支票to endorse a cheque i{}Q5iy  
)P#xny2  
 Y.#:l<  
PcEE@W9  
请付票款||清付票款to pay a cheque||to honour a cheque \os"j  
P] Xl  
7xfN}iHG  
!U~S7h}  
支票退票to dishonour a cheque #RWmP$+#=  
c{\x<AwO  
<(x!P=NM-  
S<Uv/pn  
拒付支票to refuse a cheque c#T0n !}  
%!V=noo  
jWGX:XB  
RO.bh#A$  
拒付支票to stop payment of a cheque FK,Jk04on  
ZWy,NN1  
JA "  
l/6(V:  
提示要求付款to present for payment W -ol*
S  
Vv.q{fRvYB  
D
|"^ :Gi  
"kg?Or.  
见票即付持票人payable to bearer p&cJo<]=LE  
 2D"\Ox  
h 7*
#;j  
ziG]BZ  
支付指定人payable to order Kz9h{Tu4  
LO;Z3Q>#0  
ul ag$ge  
1/vcj~|)t  
已过期||无效out of date||stale Jk=d5B  
)jaNFJ 3  
4e9'yi  
nY=]KU  
请给出票人R/D||refer to drawer bcE%EQ  
w\Bx=a>vc  
he1OLk  
Tz2<# pLR  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x\!Uk!fM  
* 57y.](w  
N!#TK9  
bhc .UmH  
文字与数字不一致words and figures differ 1 Ll<^P  
eXsFPM  
*<T,Fyc|  
bF{14F$  
支票 DeL7sU  
|h75S.UY  
时间已过account closed _9Y7.5  
o 2sOf  
H:&|q+K=#  
$ h<l  
更改处应加盖印章alterations require initials Y]!{ nW  
Bi|XdS$G  
vW:XM0  
{Tym#  
Q)b*; @  
~i)IY1m"  
时间已过effects not cleared Lv`NS+fX  
PgF7ug%,@C  
om'DaG`A  
^9PB+mz  
停止付款payment stopped |UZhMF4/-L  
Q
g;?C  
K=mW`XXup  
Z )f\^
 
支票毁损cheque mutilated fb||q-E  
9x0Ao*D<t  
}n91aE3v  
0/Wo":R:  
汇款||寄钱to remit||to send money fooQqWC)  
h%T$m_  
t/9,JG  
iSz?V$}?
  
寄票供取款||支票支付to send a cheque for payment 9e:}qO5)  
s=xJcLA  
eTp}*'$ p  
gAWrn^2L5  
寄款人a remitter umD[4aP~;  
Z>#MTxU(  
CH/*MA  
NFQR  
收款人a remittee \x_fP;ma=_  
"|:I ]ZB  
xRx8E;Q@h?  
H _%yh,L  
国外汇票foreign Bill ^,.G<2Kx&  
e~,/Z\i  
N7`<t&T@  
P_f>a?OL:  
国内汇票inland Bill @94_'i7\  
"T_OLeg dK  
5c~OG6COx  
-UM5&R+o  
跟单汇票documentary bill ages-Z_X  
&E>zvRBQ  
Dx-G0 KIG  
?/,sKF74i  
空头汇票accommodation bill
S2jO  
.RNr^*AQ  
MFyMo  
/}Z0\,  
原始汇票original bill }m~2[5q%/  
DNy1} 3wg  
{|jG_  
ktr l|  
改写||换新票据renewed bill n./onv  
&@dWd  
W_zAAIY_Y  
GoGo@5n(Z  
即期汇票sight bill||bill on demand nFn@Z'T$N  
7Lr}Y/1=  
^'|\8  
;b""N,  
…days after date||…days after date…日后付款 =m4_8)-8u  
0-^wY8n-=  
I\0m
mdi73  
Y(D@B|"'m  
…months after date||…months after date…月后付款 # Z*nc0C  
&&w7-  
hal3J  
@'Er&[P  
见票后…日付款…days after sight||…days sight i8`&XGEd  
.kT5 4U;{  
3
f{%IU(z  
J jCzCA:K_  
见票后…月付款…months after sight||…months sight U~SOHfZ%(  
ZU&I`q|Y6  
Q-[^!RAK?  
a/.O,&3  
同组票据set of bills ms8PFu(f  
2S1wL<qP  
4:=eO!6  
P^%.7C  
单张汇票sola of exchange||sole of exchange 0;-S){  
5Dy800.B2  
iaR^]|7_  
 _"ysJ&  
远期汇票usance bill||bill at usance &/7 AW(?  
2w=0&wG4K  
;a+>><x]  
*R*Tmo"  
长期汇票long bill ;X u&['  
_|MY/SN4A  
;6o p|  
wovWEtVBU  
短期汇票short bill OC'cP[$ _  
@|&P#wd.u  
FU0&EO  
{Ex0mw)T  
逾期汇票overdue bill /q%TjQ}F  
"[=Ee[/  
V%pdXM5  
snTj!rV/_  
宽限日期days of grace t_YiF%}s&#  
L4aT=of-  
nMcd(&`N  
ZYBNS~Q  
电汇telegraphic transfer （T.T） t-SG
G{  
S8" h9|  
5:f}bW*  
J4te!,  
邮汇postal order||postal note （Am.）||post office order||money order ru)%0Cyx  
FuaGr0]  
Dj>.)n  
=,I,K=+_x  
本票promissory note （P/N） &adKK YN  
^!|BKH8>f%  
?x] T&S{  
Z{RgpVt  
押汇负责书||押汇保证书letter of hypothecation WJ\YKXG  
KoQvC=+WI  
'<
m[  
A20_a;V  
副保||抵押品||付属担保物collateral security C,-V>bx g  
E/_=0t  
SsafRK$  
2P9hx5PiV  
担保书trust receipt||letter of indemnity D?]aYCT  
bn^^|i  
G <m{o  
Y&k'4Y%  
承兑||认付acceptance 8Md*9E#J("  
hdN3r{  
GVY_u@6   
cX1"<f D o  
单张承兑general acceptance (XT^<#Ga  
=bf-+gZD  
sJ?Fque  
LPT5d 7K@  
有条件承兑qualified acceptance fCZbIt)Eh  
&#g;=jZ  
k`.-PU  
L<QqQ"`  
附条件认付conditional acceptance GS$OrUA  
`-Gs*#(/  
^l _W9s  
Wuye: b!  
部分认付partial acceptance   H@__%KBw