[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。   ZH 6\><My  
会计报表statement of account s60 TxB  
Y.6SOu5$]  
~bK9R0|<  
~d >W?A  
往来帐目account current n/4i|-^  
t^tmz PWA  
 jN*:QI  
f 2YLk  
现在往来帐||存款额current accout R.9V,R5  
N.do "  
OFU/gaO~  
7^6uG6  
销货帐account sales ci9R.U)  
9 ;i\g=  
|CFRJN-J"  
T^.Cc--c  
共同计算帐项joint account #]Y>KX2HG  
F>hZ{  
3L5r*fa  
<%? #AVU[  
未决帐项outstanding account yV_wDeAz  
Nf41ZT~  
/8'S1!zc  
dt\j GD  
贷方帐项credit account||creditor account DGESba\2+  
|I;$M;'r&  
s%4M$e  
;3eKqr0  
借方帐项debit account||debtor account WYcA8X/  
V9NTs8LKc  
q8P.,%   
5
`D-  
应付帐||应付未付帐account payable ?#A]{l  
eGL1  
,F6=b/eZ  
E0n6$5Uc?  
应收帐||应收未收帐account receivable 2/ rt@{V(  
i]{1^pKq  
;E^K.6  
X;F8_+Np  
新交易||新帐new account Q,T"ZdQ  
z
muMWT;  
),:c+~@@kT  
 (.Y/  
未决帐||老帐old account |OO in]5  
5*%#o  

`_ %S  
6?tlU>A2s  
现金帐cash account d~J-|yyT  
l\0w;: N3  
8)*2@-Rp  
5Z/7kU=I  
流水帐running account J5Z%ImiT^O  
[( kB 5 a  
Ga>uFb}W~  
"ICC B1N|  
暂记帐||未定帐suspense account !|w aK~jK  
2NGeC0=  
?tdd3ai>  
`>(W"^  
过期帐||延滞帐overdue account||pastdue account eDI=nSo  
/wShUR{  
6Q&r0>^{  
.jw}JJ  
杂项帐户sundry account :e1o<JgPt  
u|#>32kV  
inb^$v  
`A$!]&[~|  
详细帐单||明细表detail account _Q%vK*n  
lH^^77"4Qo  
C;+(Zp  
ZIR0PQh\  
呆帐bad account BaF!O5M  
u6V/JI}g  
~[o4a
'  
bu7'oB~:V^  
会计项目title of account #eZ6)i<  
Z7rJ}VP  
EJ}
!F?o  
w.\w1:d  
会计薄||帐薄account-book JG[o"&Sd
 
BcjP+$k4_  
?^mi3VM  
>>b3ZE|5  
营业报告书||损益计算表account of budiness||business report 54;J8XT7  
kqYa*| l  
 9fnA   

*_Z#O,  
借贷细帐||交验帐account rendered b !@Sn/  
6Tw#^;q-  
,21 np  
nMfFH[I4  
明细帐account stated V-I(WzR9y  
an
w}w!@U  
W%2 80\h  
,r^M?>  
与…银行开立一户头to open an account with Yb i%od&  
W!blAkM%i  
9Etz:?)b  
ne61}F"E  
与…银行建立交易to keep account with N..j{FE  
jc[_I&Oc_  
)3YtIH_  
#*$P'r  
继续记帐to keep account 4H5pr  
heaRX4  
Z@8vL  
J`q]6qf#  
与…有交易to have an account with > oA?6x  
[3l*F  
`~eX55W  
;=j@, yu  
作成会计帐||有往来帐项to make out an account with - K%,^6  
!UOCJj.cA  
{8,<ZZ_  
.@-9'<K?~  
清算||清理债务to make up an account <^b7cOFQ
 
CycUeT  
&R|/t:DN  
GLn{s  
清洁帐目||与…停止交易to close ones account with =cN&A_L(  
-LDCBc"  
BR^7_q4q  
I)q,kP@yY  
结帐to close an account 6)oLus  
ZvYLL{>}w  
/(.6bv  
svelYe#9z  
清理未付款to ask an account||to demand an account ~^
u16z,  
yc2/~a_Gx  
*19ax&|*S  
R(P%Csbqh  
结清差额to balance the account with ^l^fD t  
P o jmC  
JGC=(;  
V._6=ZJ  
清算to settle an account||to liquidate an account||to square an account 7&`}~$>}>e  
p~ 
C.IG  
9_\'LJ  
JOjoiA  
审查帐目||监查帐目to audit an account x}U8zt)yD3  
y@j,a  
KbL V'%D  
"dR|[a<#g  
检查帐目to examine an account *Ype>x{  
] 2DH;  
"'g[1Li  
1Z[/KJ  
转入A的帐户to charge the amount to As account 7 NC=*A~  
2,lqsd:xM  
UA[,2MBp  
#`GY}-hL!  
以计帐方式付款to pay on account j8|g!>Nv  
Ggh.dZI4  
\MxoZ  
Qn ^bVhG+  
代理某人||为某人on ones account||on account of one <Dx]b*H  
_#$*y  
!-m&U4Ku6o  
T!wo2EzE  
为自己计算||独立帐目on ones own account UgWs{y2SE.  
:Rs^0F8)c  
Ca%g_B0t  
kc/{[ME  
由某人收益并负风险on ones account and risk||for ones account and risk l5+ gsEux]  
fzjU<?}  
7W6cM%_B  
O62b+%~F  
由某人负担for ones account||for account of one @&D?e:|!U  
K^_i%~  
[1Ydo`  
1!pa;$L  
按某人指示||列入某人帐户by order and for account of one 2+Px'U\  
<foCb%$(?  
0!z@2[Pe66  
.(J
?a"  
列入5月份帐目for May account {lth+{&L#  
tpy>OT$  
;['[?wk  
a[lY S{  
编入某中帐项下to pass to the account of||to place to the account of GE>[*zN  
7iJ&6=/  
3] 1-M  
o]IjK  
寄出清算书to send in an account||to send in render an account OMwsbp&  
/ywD{*  
+ UJuB  
$A3<G-4O  
支票薄cheque book ++L?+^h  
yL
;M"L  
`OymAyEYQ  
*m%]zj0bo  
支票陈票人cheque drawer \c[IbL07  
-@>BHC  
X-Wz:NA  
6<0n *&  
持票人cheque holder %gnM(pxl  
i&8FBV-  
?PTk1sB  
,@m@S^  
不记名支票cheque to bearer||bearer cheque Q-#$Aa  
T5Dw0Y6u,  
S4witIK5  
[sW.CK=3  
记名支票||认人支票cheque to order h;5LgAY|v  
VL' fP2  
r%DFve:%  
Z ,^9Z  
到期支票antedated cheque (;VVCAoy  
&D%(~|'  
7u\*_mrv  
`:'w@(q  
未到期支票postdated cheque ND<!4!R^  
)} DUMq7  
@pGZLq  
D@EO=08<b  
保付支票certified cheque pj?XLiM54%  
4'KOp&#l K  
A?TBtAe  
WWT",gio  
未获兑现支票，退票returned cheque "uLjIIl  
J8y0d1SG  
Iqs+r?  
F_xbwa*=  
横线支票crossed cheque 4h6k`ie!$  
 ]*O/+  
,wKe fpV;5  
tweY'x.{  
普通横线general crossing sBv>E}*R  
V8=Y@T,  
-st7_3  
yBLK$@9  
特别横线special crossing B7\k< Nit0  
6)pH|d.FR  
4[ryKPa,  
J==SZ v  
空白支票blank cheque z9W`FBg  
ZxGP/D  
_w@qr\4i=  
?}Z1(it0  
失效支票，过期支票stale cheque [nxE)D  
@eqeN9e  
JcJmds  
<lr*ZSNY  
普通支票open cheque P)dL?vkK  
x*oWa,  
ThW,Y" l  
HxK$4I`  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `"vZ);i<  
}U@m*dEG  
9>/wUQs!]  
%tA57Pn>  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges uGdp@]z&8Q  
F#xa`*AP  
VcK}2<8:+~  
JT[*3h  
支票换现金||兑现to cash a cheque %}2@rLP  
bIt=v)%$  
Dj\e@?Y  
()PKw,pD  
清理票款to clear a cheque =1dI>M>tm  
G;gJNK"e  
x0a.!  
r%Rs0)$yj  
保证兑现to certify a cheque _eLWQ|6Fx  
mq/zTm  
4([.xT  
"s W-_j
]  
填写支票数额to fill up a cheque P[t$\FS  
'+<(;2Z vL  
KsAH]2Q%  
Y^$HrI(vq  
支票上划线to cross a cheque ,1Qd\8N9  
\(I6_a_{  
N132sN2  
&R+#W  
开发支票to make out a cheque E04l|  
<<MjC5  
UVf\2\Y  
OLq 0V
3m  
签发支票，开立支票to draw a cheque||to issue a cheque 7J>Gd  
$ &5w\ P  
D-9\~gvh  
}:iBx  
透支支票to overdraw a cheque "$p#&W69"J  
8U~.\`H-PT  
9-*NW0  
0Flu\w/+P  
背书支票to endorse a cheque x:K?\<  
Z+s%;f;  
&UAe!{E 0  
'(@YK4_M  
请付票款||清付票款to pay a cheque||to honour a cheque ~4.r^)\  
y_F}s9wj  
8uG0^h}  
$%2_{m_K:p  
支票退票to dishonour a cheque s #:%x#  
5''*UFIF1  
']51jabm  
~M ?|Vn  
拒付支票to refuse a cheque <v]9lw'  
,W5.:0Y;f[  
A,i()R'I  
D>ai.T%n  
拒付支票to stop payment of a cheque 1uG=`k8'k  
TZ^LA L'8_  
_rQUE
^9  
Rc
Y[rnI6  
提示要求付款to present for payment _[Gb)/@mM  
2iXoj&3e  
:,]S}R  
`
LP!D  
见票即付持票人payable to bearer C77D{@SM  
jThbeY[  
(;o*eFC F  
&TN2 HZ-bJ  
支付指定人payable to order 4~?2wvz G4  
I{.HO<$7D}  
3VCqp13
 
G^h_YjR`*  
已过期||无效out of date||stale }*;EFR6'  
=v2%Vs\7k  
eO5ktEoJ  
?_4^le[;  
请给出票人R/D||refer to drawer a#(U 2OP  
w[fDk1H)  
&H;8QZ8uw  
E1q%gi4Q%  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i&tsYnP2  
i*tv,f.(  
>Gd.&flSj
 
w$Ux?y-L  
文字与数字不一致words and figures differ XSD%
t8<LO  
bAhZ7;T~  
X BI;Lg  
)q+4k m6  
支票 1t~({Pl<>  
tW6#e(^l6  
时间已过account closed ~@M7&%]  
*re 44  
+t\^(SJ6  
>[K?fJ$+  
更改处应加盖印章alterations require initials 2;(W-]V?  
!'c|N9  
Zw=G@4xoU  
|$w*RI0C  
-{x(`9H;  
3z,2utH  
时间已过effects not cleared PZ]5Hf1"  
!RMS+Mm?  
rc~Y=m
 
`7B14:\A  
停止付款payment stopped z[#6-T &  
>ZCo 8aK  
Z`xyb>$  
"Pdvmur  
支票毁损cheque mutilated m#ad6 \  
x`2p
r
 
9eSRCLhgD  
0VG=?dq  
汇款||寄钱to remit||to send money RjtC:H&XZ  
Ru7L>(Njs  
Uz>Yn&{y6  
m!!;/e?yx  
寄票供取款||支票支付to send a cheque for payment >\\5 "Sf  
d=nh  
ABiC9[Q0  
vl~ %o@*_  
寄款人a remitter Q
v!rUiXq  
)kA2vX^=Z  
7 6*hc   
(-2R{!A  
收款人a remittee ,)uPGe"y  
3;D?|E]1  
1
Zq  
E3tj/4:L  
国外汇票foreign Bill +3?`M<L0  
:|($,3*  
o}!&y?mp  
a@k.$  
国内汇票inland Bill Tg\hx>  
8l?w=)Qy  
R`3x=q  
W:>J864!  
跟单汇票documentary bill |0DP} `~  
h9Z[z73_a  
C zpsqTQ  
"S|(4BUJ(  
空头汇票accommodation bill A?sNXhh  
_DrnL}9I7  
B{4"$Mi  
Si[eAAd' :  
原始汇票original bill u=l0f6W  
9dw0<qw1%  
_X?y,#  
9<~,n1b>x  
改写||换新票据renewed bill 0O^r.&{j>  
yI *M[0  
e18T(g_i  
)_F(H)
*  
即期汇票sight bill||bill on demand nYgx9Q"<om  
~q5-9{ma  
%N1T{   
\|Y{jG<cu  
…days after date||…days after date…日后付款 7j95"mI  
P69>gBZYD  
6|i`@|#  
i!y\WaCp  
…months after date||…months after date…月后付款 TA<hj[-8  
L&rO6  
zo 87^y5?G  
V3%Krn1'  
见票后…日付款…days after sight||…days sight myffYK,  
&F9OZMK=  
?Ip$
;s  
@V7;TJk  
见票后…月付款…months after sight||…months sight m_~y  
)m)h/ _  
8[f8k3g  
|#!eMJ&0  
同组票据set of bills Kl!DKeF  
/
S/tE  
.;cxhgU  
/;[
}=JL<Q  
单张汇票sola of exchange||sole of exchange L>i<dD{  
r$Yh)rp
t:  
yr (g~MQ  
}i
sCvb  
远期汇票usance bill||bill at usance b^+Fs  
+q$xw}+PK  
77*v-8c
 
<[esA9.]t  
长期汇票long bill .59KE]u  
aGdpecv  
Ixyvn#ux)  
`\nON  
短期汇票short bill ^7J~W'hI  
!4i,%Z&6  
p3{x<AO/  
7j4ej|Fjo  
逾期汇票overdue bill z0=Rp0_W  
$(Z]TS$M&  
5~v(AB(x  
,s\x]bh  
宽限日期days of grace 1y_fQ+\2A  
"m wl-=  
Q@ykQ  
z(c@(UD-_  
电汇telegraphic transfer （T.T） aslU`#"  
!5yRWMO9X~  
~%D^Ga7  
49iR8w?k  
邮汇postal order||postal note （Am.）||post office order||money order bS_y_9K  
A73V6"  
/8 e2dw: \  
6~:W(E}  
本票promissory note （P/N） @>qx:jx(-S  
pil0,r $D  
} IIK~d,  
9;>@"e21R  
押汇负责书||押汇保证书letter of hypothecation x*5 Ch~<k  
^.ZSpc}<  
7F>gj  
<XkkYI(  
副保||抵押品||付属担保物collateral security U-wq- GT  

>X-e
d  
u|]mcZ,ZW  
chvrHvByS  
担保书trust receipt||letter of indemnity ~%cSckE  
^&f{beU9  
L:|X/c9r[  
h(+m<J  
承兑||认付acceptance s9ju/+fv  
Fi,e}j=2f  
BK`Q)[  
xI. Orpw  
单张承兑general acceptance 1NE!=;VOl  
y^EF<<\  
bQ|#_/?  
j`[yoAH  
有条件承兑qualified acceptance XwHu:v'=  
CS^ oiV%{s  
\]L::"![?  
D[>XwL  
附条件认付conditional acceptance pXpLL
_  
CrRQPgl+u  
m<X#W W)N  
xdFP$Y~ogy  
部分认付partial acceptance   }5TfQV6