[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。   ?7Kl)p3  
会计报表statement of account  xY]Y  
hS<lUG!9UJ  
.xnJT2uu'  
X?PcEAi;w  
往来帐目account current u-yVc*<,  
>K<n~;ON|  
X=QaTV  
Uy$1X  
现在往来帐||存款额current accout XxXMtiZ6  
WvV!F?uqZ  
4hRc,Vq  
|Nx7jGd:i  
销货帐account sales =Kf]ZKj)  
) YSS>V  
Mi+<|5is  
PtR8m=O  
共同计算帐项joint account 9|y?jb5im  
zQpF,N<b  
C!a
#M{:  
 Rd|#-7  
未决帐项outstanding account ozF173iI  
(MfPu8j  
Y 6B7qp  
*qM)[XO  
贷方帐项credit account||creditor account -u!{ 8S~wA  
1|U8DK
 
'3h"Ol{b  
<d&9`e1Hc  
借方帐项debit account||debtor account fpESuVKr  
'JA<q-Gn  
zTP|H5HyK  
(RhGBgp  
应付帐||应付未付帐account payable <$H-/~Y  
Cp[{|U-?G  
IYZ$a/{P  
s48 { R4  
应收帐||应收未收帐account receivable iLd_{  
;gE]*Y.Z.p  
>)V1aLu=  
(P=q&]l[  
新交易||新帐new account aaa6R|>0  
Wzm!:U2R*  
vz {Z tE"  
J 'qhY'te  
未决帐||老帐old account YwYCXFQ|  
[PRQa[_  
D' d^rT| H  
(fSpY\JPI  
现金帐cash account VB(S]N)F^  
xna4W|-  
gGdt&9z %  
c5vi Y|C^  
流水帐running account m+3U[KKvG  
r
]6X  
JZc"4qf@OT  
e<.O'!=7Y  
暂记帐||未定帐suspense account .|Ee,Un  
]U
LE>a  
@'D ,
T^I  
_T8o
]  
过期帐||延滞帐overdue account||pastdue account @)iAV1r"  
OVy ZyZ#  
Uu}a! V  
=Su~iOa  
杂项帐户sundry account D(z}c,  
O|ODJOQNol  
cz{5-;$9Z  
R=/^5DZ}  
详细帐单||明细表detail account G/y@`A)  
MPS{MGVjbJ  
2%i3[N*  
j$%uip{  
呆帐bad account 8D)I~ 0\  
j1Ng [  
Hea76P5$P+  
f\/'Fy0  
会计项目title of account Lt<KRs  
+f+#W  
\NgBF  
dI$U{;t  
会计薄||帐薄account-book 8i?Hh?Mf}  
Ho_ 2zx:8b  
U"0Ts!CABA  
O)Wc\-  
营业报告书||损益计算表account of budiness||business report `8D)j>Yh~  
L2NO_N  
jdEqa$CXG  
Ji XkW%  
借贷细帐||交验帐account rendered q%rfKHMA50  
"&@v[O)!xu  
Q+r8
qnL'  
-\2T(3P  
明细帐account stated X6Y<pw`y  
:t'*fHi~  
8B|qNf `Yi  
Gs0x;91  
与…银行开立一户头to open an account with VQMPs{tm  
uyfH;9L5$  
qh]ILE87(  
.3Ag6YI0N  
与…银行建立交易to keep account with aYC[15?'  
3P&K<M#\  
@ff83Bg  
doj$chy  
继续记帐to keep account faqh }4
 
/ }tMb  
YtWO=+rX  
L{i,.aE/nO  
与…有交易to have an account with 0>aAI3E  
L
Y? `+/  
f(}AdW}?  
ar
!`8"  
作成会计帐||有往来帐项to make out an account with >U2[]fu  
<-3_tu>l  
ryKc7<  
J8>8@m6  
清算||清理债务to make up an account .w@o%AO_  
^Hplrwj}  
g6wL\g{29  

XoO#{7a  
清洁帐目||与…停止交易to close ones account with )q>mt/,  
L)!9+!PKD  
"F.0(<4)  
P%nN#Qm  
结帐to close an account ~|>q)4is6a  
;<?mMi@<E  
yM}Wg~:D:  
|oL}c!0vs  
清理未付款to ask an account||to demand an account Alh"ZT^*  
c[n4{q1  
c8"9Lv  
QUSyVp{$  
结清差额to balance the account with E/Ng   
k>ERU]7[  
*$4EXwt'  
bL)7/E  
清算to settle an account||to liquidate an account||to square an account #K[UqJ+x  
}0%~x,  
=D@+ _7\?  
;@&mR<5j  
审查帐目||监查帐目to audit an account UF$JVb  
~Ip-@c}'j  
6n  
1J tt\yq  
检查帐目to examine an account GIyb0XjTw  
z(y J
/~m  
4J"S?HsW|  
[;E~A  
转入A的帐户to charge the amount to As account qVpV ZH!  
DviRD[+q"  
X`n)]~  
/&`sB|  
以计帐方式付款to pay on account 7v8V0Gp  
tt=JvI9>  
\*(A1Vk  
.0[ zZ  
代理某人||为某人on ones account||on account of one z3\
WcW7|  
@Ft\~ +}  
-%5O:n  
J2ryYdo>  
为自己计算||独立帐目on ones own account 04u^Q  
";PW#VHC  
>*v P*H:P  
f2abee   
由某人收益并负风险on ones account and risk||for ones account and risk -F+ )N$CW  
2D"n#O`y  
t04_~e  
LrL Z lJf  
由某人负担for ones account||for account of one XlPi)3m4/S  
>3v j <v}m  
?aMV{H*Q*  
Xv~v=.HNhk  
按某人指示||列入某人帐户by order and for account of one ]rpU3 3  
&m8#^]*  
qVvQ9?  
_~=qByD   
列入5月份帐目for May account VN5UJ!$?J  
feI%QnK)U  
,?OWwm&J  
Exy|^Dr0  
编入某中帐项下to pass to the account of||to place to the account of =FB[<%  
$P{|^ou3a#  
A$H;2T5N  
\fk%^1XY  
寄出清算书to send in an account||to send in render an account +kMVl_`V  
&"h 9Awn2  
2!7)7wlj0  
3[RP:W@%  
支票薄cheque book uVQ H,NA,  
C'_^DPzj  
"$lE~ d">  
EINjI:/D  
支票陈票人cheque drawer 7;wx,7CUq  
T&ECGF;Y/  
tJ_6dH8Y  
I"4Lma  
持票人cheque holder ~$
bkWb*RJ  
h8
ikM&fl  
swfcA\7R  
Dm")\"5\?  
不记名支票cheque to bearer||bearer cheque Ub(8ko:8$  
4dB6 cg  
xYgG  
"L(4 EcO@  
记名支票||认人支票cheque to order }
^}fx [  
s%{8$>8V.  
v4pFts$J  
~"Kf +eFi  
到期支票antedated cheque _0v+g1x  
_>6xUt  
\L-K}U>
J  
^"U-\cx  
未到期支票postdated cheque qG=>eRR  
Qh0tU<jG  
|SO?UIWp  
Q?Y\WD  
保付支票certified cheque {hXIP`  
_D{V(c<WD  
&EELq"5K  
t7t?xk!2  
未获兑现支票，退票returned cheque =&5^[:ksB  
e]1&f.K  
:Z}d#Rbl  
[YGPcGw  
横线支票crossed cheque ^tw\F7  
udEJo~u  
d~G, *  
yU e7o4Zm  
普通横线general crossing ="k9 y  
{c7ZA%T~R  
] ZkR~?  
fAW(  
特别横线special crossing S,=#b 4\#%  
/8)-j}gZa  
JTw< 4]  
y4V~fg;  
空白支票blank cheque !4"!PrZDB  
H}Jdnu|ko  
j56#KNAha  
z]^u@]@NC  
失效支票，过期支票stale cheque b`lLqV<[cB  
MRI`h.  
^:Mal[IR  
lj U|9|v  
普通支票open cheque N=JZtf/i  
GG9
YAu  

)\k({S  
g `2DJi&)  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 
^`HP
&V  
P,QI-,   
d*Wg>8|  
&D/@H1fBe  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ZFJqI  
E#0_ y4  
oy;g;dtq  
BE#s@-zR=p  
支票换现金||兑现to cash a cheque |4sl G  
$ykujyngS4  
V5.=08L  
R#n!1~ (  
清理票款to clear a cheque I}Fv4wlZG  
rryC^Vma  
bzl-|+!yB  
(3_m[N\F  
保证兑现to certify a cheque S4salpz  
37F&s  

hHu?%f*  
w~3~:w$  
填写支票数额to fill up a cheque FC+}gJ(q  
hB!>*AsG  
=vpXYj  
=k{ n! e  
支票上划线to cross a cheque %6%QE'D  
bg =<)s  
++m^z` D  
+(pFU\&U3H  
开发支票to make out a cheque mPmg6Qj(W  
LdPA`oI3j  
3YFbT Z  
si!jB%^  
签发支票，开立支票to draw a cheque||to issue a cheque 0-=PP@W  
iB1+4wa  
;%wY fq~P  
&>YdX$8x  
透支支票to overdraw a cheque zFFip/z\  
=B/Ac0Y  
Y*KP1=Md  
b:c$EPK  
背书支票to endorse a cheque /'ukeK+'  
5, j&-{0W  
GY3g`M   
Wf}x"*  
请付票款||清付票款to pay a cheque||to honour a cheque }OJ,<!v2pc  
IHrG!owf  
RyN}Gz/YN  
d~>d\K%v  
支票退票to dishonour a cheque 1p|h\H  
N!TC}#}l  
v5/2-<6x  
x+%(z8wD  
拒付支票to refuse a cheque {'^!S"9x  
: U Yn  
z5UY0>+VdS  
?kF_C,k/>N  
拒付支票to stop payment of a cheque Pdk
S3Hz  
JtB]EvpL}  
G'dN_6ho3  
zDD1EycH  
提示要求付款to present for payment pAm L  
H;=JqD8`  
v!~;QO  

Ln4zy*v{  
见票即付持票人payable to bearer ^(:Z*+X~>  
($vaj;  
9?6]Zag  
KJLC2,  
支付指定人payable to order < 9 vS  
,5 A&  
(v2.8zrJ  
/ll2lyS+  
已过期||无效out of date||stale $Rd]e C  
rmq^P;
At  
+
Y9n@`  
^gu;  
请给出票人R/D||refer to drawer w%NT 0J  
UEb'b,O_9  
zNo(|;19  
DH*=IzcJf  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds WNa#X]*E)  
o(|fapK.  
-:jC.} Y  
p&O-]o8  
文字与数字不一致words and figures differ G^6\OOSy  
`SN?4;N0  
)yyS59s  
"x"y3v'  
支票 yClbM5,  
A:JWUx  
时间已过account closed pRTdP/(OQ  
L>PPAI  
'-?t^@  
]ICBNJ  
更改处应加盖印章alterations require initials J_tI]?jrU  
4or8fG  
)`V__^  
i4p2]Nr t  
`BGU   
F # a)"$j;  
时间已过effects not cleared f|cF
[&wo  
d$O)k+j  
Fu/{*4  
5"cYZvGkJ  
停止付款payment stopped I,Z'ed..  
WER\04%D\m  
Jemb0Qv  
*]u
j0@S  
支票毁损cheque mutilated v."0igM O  
Hrdz1:#6,  
,TdL-a5  
1$^=M[v  
汇款||寄钱to remit||to send money A>OGU ^  
$S(q;Y  
@m99xF\e  
H{4/~Z  
寄票供取款||支票支付to send a cheque for payment N:yyDeGyW  
I$#)k^
Q  
YJ[Jo3M@j0  
(qQ|s@O  
寄款人a remitter DX$zzf  
MY$-D+#/
`  
R2%>y5dD  
i)[8dv  
收款人a remittee c{SD=wRt,y  
9"RGf 1]  
?xgrr7  
SA'c}gP  
国外汇票foreign Bill nOE 1bf^l  
hV6
=-QL*B  
i(l'f#  
"k%B;!We)  
国内汇票inland Bill k"V@9q;*  
J BN_Upat  
lbg^ 2|o~~  
;&9A Yh.  
跟单汇票documentary bill >FRJvZ6  
C*f3PB=H_  
ji(Y?vhQt  
#!n"),3  
空头汇票accommodation bill G^ 2a<?Di  
,svj(HP$  
fsxZQ=-PW
 
e[8A dE  
原始汇票original bill #P'' +$5,  
H|K}m,g  
FlP Pz  
a=!I(50  
改写||换新票据renewed bill UFED*al#  
6}>:s
r  
E{-W#}#  
U'8ub(:&  
即期汇票sight bill||bill on demand 5%5z@Ka  
.vb Uv3NI  
1 =cFV'  
p
SLv1d"9{  
…days after date||…days after date…日后付款 3X,SCG  
KC`~\sYRN]  
W,[b:[~v  
-}W`  
…months after date||…months after date…月后付款 >cEB,@~  
o.Jq1$)~y  
_#nP->0)  
Y.<&phv  
见票后…日付款…days after sight||…days sight 8O)!{g B  
t# p*{S 3u  
Yom,{;B
v  
Fk 5;  
见票后…月付款…months after sight||…months sight !/},k"p6  
 EK:s#  
jC)lWD  
;AwQpq>dy  
同组票据set of bills ;{Sgv^A  
5G-}'-
R  
N`DLIv8i;  
qhPvU( ,  
单张汇票sola of exchange||sole of exchange OEkx}.w  
\G}$+  
l^F%fIRp)  
P0En&g+~  
远期汇票usance bill||bill at usance 9J$8=UuxWG  
Jhyb{i8RR  
Y\qiYra  
&y}nd 7o   
长期汇票long bill y,*>+xk,  

Eoj 2l&\  
es` A<  
;,8bb(j  
短期汇票short bill #0hX'8];(  
8%$V
j  
b$24${*'  
 _`bH$  
逾期汇票overdue bill qXGAlCq@  
9 pGND]tIi  
fCMH<}w  
xz+Y1fYT  
宽限日期days of grace CTbz?Kn  
^Fl6-|^~  
(X rrno z  
)m-l&UK  
电汇telegraphic transfer （T.T） @[qGoai  
U[$KQEJYj  
fC
2  
6T}bD[h4?  
邮汇postal order||postal note （Am.）||post office order||money order {ZS-]|Kx  
7H-,:8  
,6zH;fi  

*|f&a  
本票promissory note （P/N） OZF^w[ `w  
%G<!&E!0h  
2 NgEzY5  
.oJs"=h:m  
押汇负责书||押汇保证书letter of hypothecation 1GnT^u y /  
N F[v/S  
OAc*W<Q0  
~=Y<B/  
副保||抵押品||付属担保物collateral security UXXN\D  
gzK"'4`  
VWlOMqL995  
!9!kb  
担保书trust receipt||letter of indemnity !OJ@ =y`i  
AQ!FJ(X(  
l_lm)'ag  
?I`BbT}  
承兑||认付acceptance v5|X= B>&>  
9E (VU.  
No)v&P%  
B/i`  
单张承兑general acceptance c3gy{:lb  
U}xQUFT|  
zX-6]j;  
"+REv_:  
有条件承兑qualified acceptance `L(AvSR  
3U&QonCV  
W^2Q"c#
7F  
5#zwdoQ  
附条件认付conditional acceptance O[3AI^2  

qy`95^  
zaX!f~;"  
j:%~:  
部分认付partial acceptance   q|,I\H5}