[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。   E= 3Ui  
会计报表statement of account l":\@rm`  
MTm}qx@L  
9FB k|g"U)  
TmI~P+5w  
往来帐目account current NDsF<2A4  
;+:C  
sfb)iH|sW  
h-)tWJ c  
现在往来帐||存款额current accout sw<GlF"  
(^h2'uB  
XMt)\r.  
alr'If@7  
销货帐account sales Mn`);[  
3zC<k2B  
[PXv8K%]p  
g!/O)X3  
共同计算帐项joint account IIj :\?r  
&lnr?y^  
mdzUL d5J  
Sfl. &A(  
未决帐项outstanding account {lv@V*_Y0  
bF_SD\/  
UNK}!>HD  
~
`Uil=  
贷方帐项credit account||creditor account X*'i1)_h  
d@d\9*mn  
},r9f MJ  
PBkTI2 v  
借方帐项debit account||debtor account n-djAhy  
X ? eCK,  
yLpsK[)}\  
0oT~6BGm  
应付帐||应付未付帐account payable 4%refqWK  
=}F}XSvXH  
_+B{n^ {  
TR7j`?  
应收帐||应收未收帐account receivable :v$][jZ2  
GXk]u  
(^!$m7  
V -X*e  
新交易||新帐new account Ms>CO7Nvy  
>`E (K X  
i#4}xvi  
M9C v00&  
未决帐||老帐old account W!Qaa(o?  
b8FSVV 7@  
fYgEiap  
9-ei#|Vnt[  
现金帐cash account g#*LJ`1  
IjaFNZZC!  
%fJ~3mu  
n{*A<-v L  
流水帐running account =Z 
/*  
\&XtPQ  
;Q.'u  
P7`RAz  
暂记帐||未定帐suspense account td!Y
wN*  
}uFV\1  
'QOV!D  
Pt=@U:  
过期帐||延滞帐overdue account||pastdue account FE=vUQXE2  
~rfUqM]I   
)\PPIY>iP  
'.gLqm}%  
杂项帐户sundry account ]H-5   
>1*Dg?/=S  
yd=NafPM  
+~n"@ /  
详细帐单||明细表detail account Z,_EhEm  
j=kz^o~mH  
<lN=<9  
K3;~ |U-l  
呆帐bad account M+l~^E0Wj  
n!?^:5=s  
Q$^)z_jai  
MwE^.6xl{  
会计项目title of account UA3!28Y&E3  
wl Nl|+ K  
eW\C@>Ke  
{36QZV*P  
会计薄||帐薄account-book ],|
;  
Sp-M:,H3H  
0c GjOl  
c~)H" n  
营业报告书||损益计算表account of budiness||business report /P[@o  
'GF<_3I2l  
? 4v"y@v  
/4>|6l=  
借贷细帐||交验帐account rendered t~V?p'a0ys  
k vF[d {l
 
rCsH 0:l8P  
WqRaD=R->;  
明细帐account stated 3J}/<
&wv  
g0M/Sv  
g0k{b  
O_P8OA#|  
与…银行开立一户头to open an account with W61nJ7@  
y{9<>28  
%df[8eX{  
l<UJ@XID$  
与…银行建立交易to keep account with  ./_4D}  
5e >qBw8t  
f^[u70c82  
MT^krv(G  
继续记帐to keep account ]
]6  
K!O7q~s[D  
0czEA  
AcIw; c:  
与…有交易to have an account with P"s7}cl  
CuAA)Bj  
&\5%C\0Z<  
`{+aJ0<S  
作成会计帐||有往来帐项to make out an account with fctVJ{?  
IJ2>\bW_p  
-!-1X7v|Fp  
v"V?  
清算||清理债务to make up an account </li< 1  
Rf#t|
MW*#  
X+'B*K$  
%-O[%Dy  
清洁帐目||与…停止交易to close ones account with wh#x`Nc  
TIVrbO\!o  
$@eFSA5k,7  
=`f"8,5  
结帐to close an account lQt* LWd[  
;hkzL_' E)  
HyJ&;4rf  
F(;95TB  
清理未付款to ask an account||to demand an account GcHZ&m4  
[' cq  
D`@*udn=  
2|}KBny  
结清差额to balance the account with f1RX`rXf  
9RnXp&w  
t4FaU7  
9Fh1rZD<  
清算to settle an account||to liquidate an account||to square an account YnwP\Arfq  
l
^4!  
4qg] oiT  
_-nIy*',=  
审查帐目||监查帐目to audit an account &BkdC,o  
O;SD90
  
V38v2LI  
8BggK6 X  
检查帐目to examine an account
[|dQZ  
B$&&'i%  
">'`{mXew  
H<C+rAIb  
转入A的帐户to charge the amount to As account {U7A&e0eW  
>o8N@`@VK-  
#_4JTGJ  
yUlYf#`H  
以计帐方式付款to pay on account .>+jtp}  
S#f}mb0,  
.J.| S4D  
x[1(cj  
代理某人||为某人on ones account||on account of one <"}WpT  
>n6yKcjY]  
sI#r3:?i  
kz?
m `~1  
为自己计算||独立帐目on ones own account [B"CN nA  
h$I 2T  
i~;Yrc%AEX  
jLgx(bM
n  
由某人收益并负风险on ones account and risk||for ones account and risk [cvtF(,  
[;qZu`n>  
%N0cp@Vz  
}q<%![%  
由某人负担for ones account||for account of one &Ez]pKjB  
h0n,WU/Kw  
8[mj*^P  
wwh)B92Y5  
按某人指示||列入某人帐户by order and for account of one Kk<MS$Ov  
]q|^?C  
]Q*eCt;l"K  
r-IG.ym3  
列入5月份帐目for May account d}_%xkC  
?j-;;NNf  
`6`oLu\l  
3m59EI-p  
编入某中帐项下to pass to the account of||to place to the account of iJem9XXb  
q+}
Er*r  
QP0[  
`o,D[Jd  
寄出清算书to send in an account||to send in render an account
&W:R#/|  
m-)yQM8  
{fAj*,pzl  
84UI)nE:Q  
支票薄cheque book 6d# V  
4>$weu^  
- |j4u#z  
2[Q/|D}}|  
支票陈票人cheque drawer ^VAvQ(b!:i  
-|&5aH]  
Fu6~8uDV{{  
( R0>0f@  
持票人cheque holder V=DT.u  
';OZP2  
9;k!dM  
SB\T iH/  
不记名支票cheque to bearer||bearer cheque /pOK4"  
1X$hwkof  
c DO<z  
xBW{Wy
h  
记名支票||认人支票cheque to order I]OVzM  
Nq =r404  
A-XWG9nL  
=(U&?1R4  
到期支票antedated cheque dJYQdo^X  
XP'7+/A  
Lp}>WCams  
K W5u.phv  
未到期支票postdated cheque !;ipLC;e}  
M4m90C;d
q  
sHi*\  
}xE}I<M  
保付支票certified cheque >:yU bo)  
0zvA>4cq)  
JSOgq/\  
;zc
,vs  
未获兑现支票，退票returned cheque i9%cpPrg8  
gkN )`/`*  
Rh.CnCbM  
QY]G+3W  
横线支票crossed cheque ywS2`(  
V=LJ_T"z0  
K)d]3V!  
J&bhR9sF  
普通横线general crossing : ?.RZKXQF  
fX[6  {  
v1Wz#oP  
5Sm)+FC:  
特别横线special crossing S66..sa  
O3>m,v  
_~_E(rTn  
O5?Gv??@  
空白支票blank cheque nD8CP[bRo  
w2/3\3p  
<.lT.>'?  
78[5@U  
失效支票，过期支票stale cheque
B}YpIb]d  
CS<,qvLpL  
3?rYt:Uf!  
ZC\&n4~7  
普通支票open cheque %tRQK$]c  

ZLRAiL  
u{_jweZ  
Z[{k-_HgAm  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zu@5 ,AH  
68k  
'8|y ^\  
\&S-lsLY  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *+wGXm  
wC~ra:/?:7  
<7;AK!BH  
J0eJRs  
支票换现金||兑现to cash a cheque P}kp_l27  
=/b WS,=  
iO,_0Y4  
3Wl,T5}{  
清理票款to clear a cheque V?*\ISB`}  
RTgR>qI&)  
}>|M6.n "  
DG!H 8^  
保证兑现to certify a cheque [4_JK  
Gc' CS_L  
+TQMA>@g<  
EGKj1_ml  
填写支票数额to fill up a cheque C25r3bj  
GkT:7` |C  
dD Zds k+!  
WjrUns  
支票上划线to cross a cheque Snav )Hb'  
M^E\L C  
}95;qyQ$  
?1G7=R  
开发支票to make out a cheque ;hsem,C h7  
w!=Fi   
 >Mzk;TM  
D_HE!fl  
签发支票，开立支票to draw a cheque||to issue a cheque #00k7y>OyD  
FccT@,.F  
m\}8N u  
:RH0.5)  
透支支票to overdraw a cheque */|Vyp-  
?)ROQ1-#@  
FHu -';  
=deqj^&@  
背书支票to endorse a cheque _7O;ED+  
7HpfHqJ7  
n8!qz:z/  
):Vzv  
请付票款||清付票款to pay a cheque||to honour a cheque h SO(s  
UA{tmIC\  
Kf.G'v46  
BDeX5/`U#  
支票退票to dishonour a cheque } +@H&}u  
XM+o e0:[  
4r&S&^  
x*EzX4$x  
拒付支票to refuse a cheque Zw)*+> +FV  
#DN5S#Ic  
x tJ_azt  
L+c7.l.yT  
拒付支票to stop payment of a cheque D};zPf@!p  
{G+pI2^  
v[aFSXGj)  
),<E -Ub  
提示要求付款to present for payment DRBRs-D  
.)7r /1o  
fVU9?^0/)9  
P~>E  
见票即付持票人payable to bearer GAZw4dz  
Q}a,+*N.  
= }&@XRLJ  
6
(Qr!<  
支付指定人payable to order S~8w-lG!  
5&y;r  
Ag>E%N
  
Xm|Uz`A;  
已过期||无效out of date||stale _e ]jz2j  
Myl!tXawe8  
LEq"g7YH  
hrT_0FZV  
请给出票人R/D||refer to drawer =5UT'3p>  
M*r/TT  
GJUorj&  
Qg7rkRia  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'THcO*<  
%~V+wqu  
kHO2&"6  
Wz}8O]#/.  
文字与数字不一致words and figures differ NV|[.g=lg  
]%{.zl!  
+s*OZ6i [  
D^?jLfW8  
支票 2 kOFyD  
r((2.,\Z  
时间已过account closed 5}4f[   
$=x1_  
ElAho3W  
M~0A-*N  
更改处应加盖印章alterations require initials ^J?ExMu  
7j>NUx=j3  
"l-L-sc,  
-xJ_5  
%:v59:i}  
hPCt-  
时间已过effects not cleared J3]!<v=  
n21Pfig  
B!`Dj,_  
ho1Mo  
停止付款payment stopped X{n7)kgL  
)HrFWI'Y  
*V\
z]Dy-[  
cTA8F"UGD  
支票毁损cheque mutilated dQ6n[$Q@N  
(M1HNIM;(  
r/X4Hy0!lT  
Ywj=6 +;  
汇款||寄钱to remit||to send money bIFKP  
ZP@or2No%  
|x2+O  
~?V+^<P  
寄票供取款||支票支付to send a cheque for payment 3:">]LMi  
}(g`l)OX  
yIab3/#`  
`y&d  
寄款人a remitter y$n7'W6  
G}o?lo\#h  
6^W6As0  
C m~h\+"  
收款人a remittee 4H7 3a5f  
NDw+bR-  
16iy miLz&  
@%4MFc0`!  
国外汇票foreign Bill M*DFtp<  
;2o+|U@  
1E(~x;*)  
{U$qxC]M  
国内汇票inland Bill @S/PB[%S  
'C l}IDF  
}E01B_T9z  
ep"YGx  
跟单汇票documentary bill MA:2]l3e  
Cd4a7<-  
z*Y4t?+  
q<Zdf  
空头汇票accommodation bill A),nkw0X  
2<dl23  
G1;.\i  
U'pm5Mc\q  
原始汇票original bill ~, hPi  
.Y
vE  
-Jo8jE~>V  
0nkon3H  
改写||换新票据renewed bill !J34yro+s  
sZ,MNF8i  
'Ii%/ Ob!  
~[@Gj{6p0  
即期汇票sight bill||bill on demand X(D$
eV  
F^5<o  
GP"(+5  
 us&!%`  
…days after date||…days after date…日后付款 E,Q>jH  
xy@1E;  

gTI!b  
.s4hFB^n  
…months after date||…months after date…月后付款 E"ju<q/Q  
:n3)vK   
\]y4e^FZZ  
Evz;eobW/  
见票后…日付款…days after sight||…days sight H'Mc]zw_,  
zNE"5  
,&S^Ryc  
j1!P:(  
见票后…月付款…months after sight||…months sight u$%>/c
v  
$}d| ~q\  
,2F4S5F~rC  
S~
"1q 0  
同组票据set of bills 7m;2M]BRi  
]w _
,0q
 
B/IPG~aMEZ  
v1hrRf2<  
单张汇票sola of exchange||sole of exchange ALw5M'6q0\  
LEM{$Fxo&  
gf!hO$sQ3  
0y$aGAUm  
远期汇票usance bill||bill at usance )oOcV%  
Gt&x<  
/o=V (  
KKm0@Y  
长期汇票long bill /Kmzi9j+  
1sFTXl  
|>(@n{  
$9znRTFEj  
短期汇票short bill L[zg2y  
8uyUvSB  
Jji~MiMn  
e&dE>m  
逾期汇票overdue bill { 7y.0_Y
  
%K^l]tWa@  
gY AXUM,  
q #f U*  
宽限日期days of grace aa<9%j  
W4yNET%l,  
KWU ~QAc  
i/rdPbq  
电汇telegraphic transfer （T.T） *uR&d;vg.8  
QDlEby m  
j
B]tq2i  
-Iz&/u*}f  
邮汇postal order||postal note （Am.）||post office order||money order z`-?5-a]I  
W G2 E3y  
![WX -"lW  
F]~rA! g1  
本票promissory note （P/N） _//)|.6c3  
N> RabD  
`fEB,0j^  
\oF79   
押汇负责书||押汇保证书letter of hypothecation Dm/# \y3  
qkC+9Sk  
lkf(t&vL 2  
aG7
QLCL  
副保||抵押品||付属担保物collateral security qr%9Sdvx  
&
6A'}9Ch  
-f0Nb+AR  
!dB {E  
担保书trust receipt||letter of indemnity 16MRLDhnD  
NLFSw  
y@[}FgVOh  
]!J 6S.@#+  
承兑||认付acceptance @NGK2J  
gnmKh>0@6o  
H4LZNko  
4 vwa/?  
单张承兑general acceptance T Hirh6  
&
| %<=\  
l%*KBME  
ig:/60Z  
有条件承兑qualified acceptance I0 a,mO;m  
$:"r$7  
i(9=` A}  
WO W4c&  
附条件认付conditional acceptance FR9<$   
$X_JUzb  
<=8REA?  
2g1[E_?  
部分认付partial acceptance   t>|Y-i3cb