[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。   KG5>]_GH  
会计报表statement of account L_s:l9!r  
8.~kK<)!  
PYzv
Cf`?  
lNBL4yM  
往来帐目account current fxIf|9Qi`  
,?XCyHSgWW  
MJrR[h]  
yiI1x*^  
现在往来帐||存款额current accout , v&(YOd  
3D(0=$W  
]0\MmAJRn  
s|ITsz0,td  
销货帐account sales cs'{5!i]  
gzg_>2Sj  
F}qc0  
x$%!U[!3  
共同计算帐项joint account "g#i'"qnW  
<d_!mKw  
-PQv ?5  
BF<ikilR  
未决帐项outstanding account tRfo$4#NY  
kSh( u  
<"|,"hA  
IaXeRq?<  
贷方帐项credit account||creditor account ofv)SCjd  
6MkP |vr6  
B93+BwN>95  
K96<M);:g  
借方帐项debit account||debtor account v}Fr@0%  
m9Hit8f@Q  
C2Tyoza  
xZv#Es%#  
应付帐||应付未付帐account payable puM3g|n@  
t<viX's  
}Z,x~G  
!GGkdg*-*9  
应收帐||应收未收帐account receivable &JI8]JmU)  
W{gb:^;zb  
uRr o?m<  
^`>/.gL  
新交易||新帐new account >oe]$r  
ZJ[ ??=Gz  
:Zz '1C  
 ][h}  
未决帐||老帐old account 5[u]E~Fl}  
y;H-m>*%  
w*JG
Uk  
5o8EC" 0  
现金帐cash account ,nB5/Lx  
N
T
I+  
igR";OQk  
w)Qp?k d  
流水帐running account ilx)*Y  
qm o9G  
^M>
P:~  
5N&? KA-  
暂记帐||未定帐suspense account <HV
t V9R  
<yFu*(Q  
nQ,H MXj  
p"ZG%Ow5Q]  
过期帐||延滞帐overdue account||pastdue account $'h Ez/  
OH(waKq2I  
-pXSSa;O9  
?m?::R
H  
杂项帐户sundry account
[mGLcg6Fw  
KNIn:K^/  
QW(Mz Hg  
8q}q{8  
详细帐单||明细表detail account exUu7&*:  
*itUWpNhr  
xx%j.zDI]  
SJ>vwmA4  
呆帐bad account ^qD$z=z-  
w T8DSq  
@7j AL-  
"u^H#L>-q  
会计项目title of account <;Zmjeb+#  
OA"q[s  
o="M  
\Et3|Iv  
会计薄||帐薄account-book u frL<]A  
>_"an~Ss  
xRLT=.ir  
6.nCV0xA  
营业报告书||损益计算表account of budiness||business report o]M5b;1  
Ks`J([(W&  
S2G
xV/E  
~<F8ug#  
借贷细帐||交验帐account rendered y''z5['  
R3&Iu=g  
54R#W:t  
Xg!{K3OS  
明细帐account stated T&u5ki4NE  
Lh
b35;\  
LR.<&m%~.  
8(&[Rs?K  
与…银行开立一户头to open an account with \B,@`dw  
GqaCj^2f  
qwgPk9l  
XXcl{1Kp!@  
与…银行建立交易to keep account with mQ26K~  
MPg)=
LI  
%oa-WmWm  
62o:,IcoG  
继续记帐to keep account 9u}Hmb  
NzOx0WLF  
9BBmw(M}  
94.DHZqh  
与…有交易to have an account with ""F5z,'  
Ep3N&Imp  
-Xm'dwm  
vJc-6EO
 
作成会计帐||有往来帐项to make out an account with .P%bkD6M  
xvl#w  
Mhf5bN|wQ  
n QZwC  
清算||清理债务to make up an account %JD,$pPs  
 KD7dye  
&zeyE;/Hj  
e95Lo+:f  
清洁帐目||与…停止交易to close ones account with ^-Kf']hU  
<~'"<HwtK  
qqr?!vem6  
Tc &z:  
结帐to close an account tla 5B_  
sF?TmBQ*  
Z=Y& B>:[  
JZ*/,|1}EC  
清理未付款to ask an account||to demand an account K;Uvb(m{&  
>xYpNtEs  
6/Xk
7B  
\[_t]'p  
结清差额to balance the account with yyRiP|hJ  
lN?qp'%H`  
}mq6]ZrK  
E}Z/*lX  
清算to settle an account||to liquidate an account||to square an account  L Mbn  
1;r|g)VM  
#9}D4i.`}  
bvr^zH,C  
审查帐目||监查帐目to audit an account {V$|3m>:*  
pW@Pt 3u  
ag#S6E^%S  
q`H_M{26!y  
检查帐目to examine an account i6tf2oqO7  
7>Ouqxh21  
[OV"}<V  
] (9 Xvy  
转入A的帐户to charge the amount to As account RJ ||}5  
ZQoU3AD;  
st3l2Q  
)=Z>#iH1  
以计帐方式付款to pay on account
gk[aM~p  
+N9X/QFKV  
_jI,)sr4ic  
w\}ieI8J  
代理某人||为某人on ones account||on account of one B^Nf #XN(  
[.8BTj1%  
B=y
qW  
E$:*NSXj  
为自己计算||独立帐目on ones own account ]kG"ubHV?h  
#!qm ZN  
^aMg/.
j  
fc%xS7&  
由某人收益并负风险on ones account and risk||for ones account and risk 4(~L#}:r!  
DiScFx|rE  
EXw
o,?I  
a 3b/e8c  
由某人负担for ones account||for account of one $L>@Ed<  
2*< nu><b  
{3p4: *}  

}~jlj  
按某人指示||列入某人帐户by order and for account of one m
)zUU  
kg~mgMR+w  
`*["UER  
pb?c$n$u*  
列入5月份帐目for May account 2d(e:rh]  
t#/YN.@r  
a %'the  
u\x}8pn  
编入某中帐项下to pass to the account of||to place to the account of  &)T dc  
;|5F[  
e*(!^Q1  
vNY{j7l/W  
寄出清算书to send in an account||to send in render an account %@ODs6 R0  
fue( UMF~  
C'@i/+  
<#y[gTJ<'>  
支票薄cheque book >~sI8czR*  
@=Uh',F  
-.@r#d/  

eRstD>r  
支票陈票人cheque drawer }b"yU#`Q\  
v ~?qz5:K~  
Mzw<{*:r  

n QtWvT  
持票人cheque holder Nw/  ku  
qIE9$7*X  
C8:f_mJU  
9y8&9<#  
不记名支票cheque to bearer||bearer cheque 
O67W&nz  
18d4fR  
mh{d8<Q2  
E *6Cw l  
记名支票||认人支票cheque to order H8zK$!  
IH&|Tcf\  
7P5)Z-K[  
Z1f8 /?`W  
到期支票antedated cheque \0I_<  
FZ<gpIv!NS  
[{,T.;'<j  
l0w]`EE  
未到期支票postdated cheque LTCb@L{^i  
bMu+TgAT,  
Y%aCMP9j~9  
Jr!JHC9i  
保付支票certified cheque oUr66a/[U  
]e^&aR5f"  
7~%?
#  
(ejvF):|  
未获兑现支票，退票returned cheque ")5":V~fN  
T#Z^s~7&I  
t?&|8SId  
0[# 3;a  
横线支票crossed cheque 7\[@m3s  
;_I8^?d  
?V.cOR`6  
SrJGTuXg  
普通横线general crossing cN6 X#D
 
uc\Kg 1{  
KYhwOGN  
{.|CdqwY  
特别横线special crossing u8g~
  
JPUW6e07o  
P%VSAh\|n  
}W8;=$jr  
空白支票blank cheque )}(^, Fo c  
.},'~NM]  
su(1<S}  
>J?fl8  
失效支票，过期支票stale cheque 6ex/TySM  
eA?RK.e  
M `M5'f  
1{.|+S Z!  
普通支票open cheque +Q)XH>jh  
(D&3G;0 tK  
P=Jo+4O  
q`a'gJx#y  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yYYSeH  
&64h ;P<  
vWv"  
[ /b2=>  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |F[+k e  
djG*YM\B  
{9pZ)tB  
wv1iSfW  
支票换现金||兑现to cash a cheque 9T9!kb  
w3_>VIZJl  
3M7/?TMw{6  
i)#dWFDTv  
清理票款to clear a cheque n'LrQU  
q:0N<$63  
AKfDXy  
v$v-2y'%  
保证兑现to certify a cheque HM1Fz\Sf  
b\!_cb~"@  
tw/dD +  
iHf$  
填写支票数额to fill up a cheque P|E| $)m  
"Gzz4D  
v{N`.~,^  
]Q1yNtN  
支票上划线to cross a cheque %)1?TU  
#p&qUw  
BwpqNQN  
NwvC[4  
开发支票to make out a cheque P3=G1=47U  
t%)7t9j  
ltSU fI  
4k 1xy##  
签发支票，开立支票to draw a cheque||to issue a cheque yx[/|nZDC4  
|syR
6(U}  
xLajso1g69  
my1@41 H  
透支支票to overdraw a cheque rZ$O?K  
)2o?#8J  
{dlXLx!B  
!9e=_mY  
背书支票to endorse a cheque eM6<%?b  
SKN`2hD  
C.-,^+t;g  
EME|k{W  
请付票款||清付票款to pay a cheque||to honour a cheque _N cR)2  
Bkc 4TO  
N>`Aw^ _@&  
9W5lSX #^;  
支票退票to dishonour a cheque \V63qg[  
K5h  
(5YM?QAd  
O0v}43J[  
拒付支票to refuse a cheque b8t7u  
t3_O H^  
? OM!+O  
;$|nrwhy  
拒付支票to stop payment of a cheque q?yVR3]M  
8TKnL\aar  
]_gU#,8  
cV6D<,)  
提示要求付款to present for payment C}Cs8eUn  
(?c"$|^J  
ZMlm)?m  
+ &Eq k  
见票即付持票人payable to bearer gr2U6gi  
Zu[su >\  
qEOh
wrh  
C,r;VyW6BI  
支付指定人payable to order rM%1GPVob  
C&%_a~  
^ZcGY +/~  
g!|kp?  
已过期||无效out of date||stale ^n z.j  
va@Lz&sAE%  
Bwxd&;E  

N4!O.POP  
请给出票人R/D||refer to drawer n7[V&`e_  
a;+9mDXx:  
d#FQc18v}k  
<]2wn  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T8$y[W-c  
{EQOP]  
_Fl9>C"u  
^09,"<@k  
文字与数字不一致words and figures differ #X 1
ND  
DTL.Bsc-.  
PJH&  
#\m<Sz5Gp#  
支票 )y$(AJx$  
4!?eRY  
时间已过account closed ;e*!S}C,  
m{HS0l'  

q/,O\,  
H.MI5O(Q  
更改处应加盖印章alterations require initials O\r0bUPE  
+ ePS14G  
)SGq[B6@I  
{`@G+JV~Jw  
b\2 ds,  
.Q2V}D85  
时间已过effects not cleared a:w#s}bL  
iH@UTE;  
> ~O.@|  
1yhD
rpm  
停止付款payment stopped bk[!8-b/a  
+M/%+l  
@q)d  
]/L0,^RI  
支票毁损cheque mutilated (4nq>;$3  
#H~64/  
[4)F f  
WpvhTX  
汇款||寄钱to remit||to send money 3bI9Zt#J%&  
+NUG  
i83OOV$1J  
?:0Jav  
寄票供取款||支票支付to send a cheque for payment ZN0P:==  
!4+<<(B=E  
,ig/s2ZG6X  
pQB."[n  
寄款人a remitter /)O"l@ }U  
9\(| D#  
$6IJP\  
)^hbsMhO  
收款人a remittee dM@1l1h/  
X:{!n({r=  
-KbYOb  
]ZS OM\ }  
国外汇票foreign Bill jPkn[W# 6  
8 z\xrY  
E]r?{t`]  
owv[M6lbD  
国内汇票inland Bill ,V}WM%Km  
lyhiFkO iH  
Wd ELV3  
Tlr v={  
跟单汇票documentary bill S+lqA-:  
)+Pus~w  
x,'!gT:j  
K*dCc}:`  
空头汇票accommodation bill B Y*8ri^u  
GC'O[q+  
F :DrX_O%  
|y!A&d=xYn  
原始汇票original bill <~=Vg  
k9F=8q  
pfI&E#:5  
%&bY]w  
改写||换新票据renewed bill HxI" 8A  
<OPAr ht  
*Pg2c(Vg  
=2x^nW  
即期汇票sight bill||bill on demand zbPqYhJzA  
ddR>7d}N  
vZ Lf  
4B][S'f  
…days after date||…days after date…日后付款 `r_/Wt{g  
TL#3
;l^  
}ad|g6i
`  
BDVtSs<7  
…months after date||…months after date…月后付款 +ck}l2&#  
*8XEYZa  
$ME)#(  
a'IdYW0  
见票后…日付款…days after sight||…days sight U/BR*Zn]*  
9nbLg5P  
T
[j,UkgGo  
dgePPhj  
见票后…月付款…months after sight||…months sight ?bu>r=oIO]  
Rlirs-WQ  
[ikOb8 G#  
+nGAz{&@r%  
同组票据set of bills E4xa[iZ  
#LOwGJ$yVz  
bN@ l?w  
sx<%2  
单张汇票sola of exchange||sole of exchange n'w.; q  
SX-iAS[<  
CJI ~_3+K  
;A!BVq  
远期汇票usance bill||bill at usance @s^-.z  
#3d(M  
3f;>" P}  
{]|J5Dgfe  
长期汇票long bill ~u+9J}  
*uvQ\.  
!{41!O,K#  
0qT%!ku&  
短期汇票short bill jF*j0PkNdb  
lb1Xsgm{  
E1f\%!2l  
;jTN| i'  
逾期汇票overdue bill 4xJQ!>6  
WMP,\=6k0  
00U> F
 
WOf 4o  
宽限日期days of grace C{wEzM:  
BFW&2  
5NLDYi@3  
GowH]MO  
电汇telegraphic transfer （T.T） CVR3 A'  
4nz35BLr  
@ur+;IK$  
6\S~P/PkE  
邮汇postal order||postal note （Am.）||post office order||money order &YeA:i?  
W+1^4::+  
lB[kbJ  
.w,q0<}  
本票promissory note （P/N） W|(1Y D  
.Xhr
CiZ  
gKCX|cULY  
-s'-eQF J  
押汇负责书||押汇保证书letter of hypothecation d*Fj3Wkx  
G<;* SYAb  
PE5G  
eKqk= (  
副保||抵押品||付属担保物collateral security $,fX:x  

f'3$9x  
_n\GNUA  
?@ $r   
担保书trust receipt||letter of indemnity b\+`e
b8_  
##4HYQ%E  
m9}P9?  
@!d{bQd,  
承兑||认付acceptance eGbG
w  
S`m]f5u|  
Pd]|:W< E  
"G9xM
ffW  
单张承兑general acceptance ]:/Q]n^  
K,:N   
_2 osV[e  
u,Kly<0j  
有条件承兑qualified acceptance &XU
iKnNW  
[;myHI`tw  
t.\dpBq  
0Z]!/AsC  
附条件认付conditional acceptance VTHH&$ZNq  
t9IW/Q  
j^2j&Ta  
z,%$+)K  
部分认付partial acceptance   IRqy%@)