[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。   PJwEA  
会计报表statement of account "o==4?*L  

S-,kI  
fv|%Ocm  
sN@j5p^jc  
往来帐目account current J[+Tj@n'  
t'Htx1#Zc[  
PdjCv+R6?  
ORtg>az\%  
现在往来帐||存款额current accout U,ELqi\  
Ltg-w\?]

 
>0M:&NMda  
P=pY8X:  
销货帐account sales uXP- J]>  
Sgx+V"bkT  
Ps|QW  
hLn&5jYHvt  
共同计算帐项joint account 0$
?qoS  
/MqP[*L  
(WkTQRcN,  
v['AB
4  
未决帐项outstanding account SNxz*`@4  
:7k`R62{  
yHtGp%j  
*|CLO|B)  
贷方帐项credit account||creditor account e mC\i  
!r2}59J  
gpsrw>nw  
(Z'WR  
借方帐项debit account||debtor account 6i^0T
 
%N1T{   
\|Y{jG<cu  
X`tOO  
应付帐||应付未付帐account payable >]C<j4
 
/o'oF  
.8%vd  
B ;;cbY  
应收帐||应收未收帐account receivable L&rO6  
zo 87^y5?G  
q>c+bo 6  
;7)OSGR
 
新交易||新帐new account >Ziy1Dp  
B\NcCp`5  
@V7;TJk  
m_~y  
未决帐||老帐old account ul}
4p{ m[  
vr<)Ay  
A>[hC{  
+-'`Q Ae  
现金帐cash account ;q'DGzh  
#fJwC7 4  
c-v*4b/d  
+0SW ?#%  
流水帐running account {W]bU{%.  
=nw,*q +  
6{lG1\o  
4$qNcMdz  
暂记帐||未定帐suspense account |: \$n}K  
]9dx3<2_I  
k`{RXx  
*c!;^Qyp&  
过期帐||延滞帐overdue account||pastdue account #IbS  
ttTI#Fr2  
Bi$ 0{V Z8  
;,()wH  
杂项帐户sundry account k{zs578h2  
{c&qB`y<.  
5/zf x  
qZ `nZi  
详细帐单||明细表detail account J~M H_N  
@Pd) %'s  
rDK;6H:u{  
Qd9-u)L<  
呆帐bad account TB;3`  
ce 7Yr*ZB  
|Gf1^8:C9  
EY,;e\7O,  
会计项目title of account \Ac}R'  
Fc34Y0_A  
+e&m#d  
pE$|2v  
会计薄||帐薄account-book hP,b-R9\  
-G(3Y2  
h[Ndtq>3{  
Aqx3!  
营业报告书||损益计算表account of budiness||business report u^j8 XOT  
PU,6h}  
GhSL%y  
rC* sNy2  
借贷细帐||交验帐account rendered hr)+P k  
z }FiU
[Hs  
:w?:WH?2L  
2GHXn:V  
明细帐account stated [q0_7  
.
E?bH V  
+#de8/x   
oi3 3{#%t  
与…银行开立一户头to open an account with kr EH`f  
P5yJO9
7  
f}Ne8]U/Hc  
c4!c_a2pS  
与…银行建立交易to keep account with _QC?:mv6-  
}1X11+/W  
"ZA$"^  
,(;p(#F>
 
继续记帐to keep account ,v$2'm)V  
"z{_hp{T^  
j`[yoAH  
XwHu:v'=  
与…有交易to have an account with Z`SWZ<  
\]L::"![?  
D[>XwL  
J_y<0zF**  
作成会计帐||有往来帐项to make out an account with twYB=68  
m<X#W W)N  
GY0XWUlC  
{UV<=R,E  
清算||清理债务to make up an account ,T,B0  
?9wFV
/  
FOlA* U4U  
s/W!6JX4  
清洁帐目||与…停止交易to close ones account with Nf/hr%jL  
!_
^{udB}  
hB2s$QS  
pAUfG^v  
结帐to close an account kb>Vw<NtE  
!R] CmK  
`[C v-  
&2P:A  
清理未付款to ask an account||to demand an account Hm.&f2|(  
c1)BGy
li  
=hOj8;2  
X1 0"G~0  
结清差额to balance the account with &dwI8@&  
[pRVZV   
4cErk)F4  
Q)%8
NVs  
清算to settle an account||to liquidate an account||to square an account +_-)0[+p  
O>b&-U"R  
w>9H"Q[  
l?yZtZ8  
审查帐目||监查帐目to audit an account VAF:Z  
fRv S@  
R5'Z4.~  
k #,Gfs  
检查帐目to examine an account 6>LQGO  
u #=kb5}{  
1=/MT#d^?  
9m#H24{V'  
转入A的帐户to charge the amount to As account n{qw]/  
'^.=gTk  
:(S/$^U  
*+,Lc1|\  
以计帐方式付款to pay on account %DND&0`  
k?|zIu  

63y':g  
Vbqm]2o&  
代理某人||为某人on ones account||on account of one @$b+~X)7  
mn6p s6OB  
i
}$N&  
=aCIaL&9Y  
为自己计算||独立帐目on ones own account *~t$k56  
yw3U"/yw  
;2xXX,'R7  
8^f[-^%  
由某人收益并负风险on ones account and risk||for ones account and risk ]Xkc0E1  
 \3y=0  
6!Tf'#TV~!  
CSk  
由某人负担for ones account||for account of one x1hs19s  
b$`4Nn|  
45O6TqepN  
/kviO@jm4(  
按某人指示||列入某人帐户by order and for account of one wJ]$'c3  
L[[H&#\  
Bc9|rlV,  
B"E(Y M  
列入5月份帐目for May account Jk6/i;4|  
y
4,T  
b09#+CH?  
m(7_ZiL=  
编入某中帐项下to pass to the account of||to place to the account of omUl2C  
1r-,VX7  
Kjca>/id  
tB(X`A.|  
寄出清算书to send in an account||to send in render an account Dk{nOvZu<  
Lw2Y P[CR  
"*>QxA%c4  
*!7SM7  
支票薄cheque book :+Je989\[C  
)>A%F
L9  
r{:la56Xd  
u!Eu
lAl  
支票陈票人cheque drawer 2Nt]Nj`  
;Wrd=)Ka  
HjF'~n  
=B{$U~}  
持票人cheque holder AdN=y8T  
|sZ9/G7  
D<L{Z[  
^&w'`-ra  
不记名支票cheque to bearer||bearer cheque Rx"VscB6z  
cF<DUr)Ve  
WZO 0u
 
+P6  
记名支票||认人支票cheque to order /7HIL?r  
zZ"')+7q&%  
s
].Cx4VQ  
9
{J8q  
到期支票antedated cheque U>M>FZ  
+w}%gps  
@Oc}\Rg  
%^@0tT  
未到期支票postdated cheque ;>hPHx  
AxqTP
x7`|  
%KVRiX  

1XKIK(l  
保付支票certified cheque U?m?8vhR6(  
w\Eve:  
E6IL,Iq9  
Fe>#}-`  
未获兑现支票，退票returned cheque Q^5 t]HKn  
)UU6\2^  
%;XuA*e  
NZ? =pfK\s  
横线支票crossed cheque 9(Xch2tpO!  
7^}Z %c  
I Y-5/
 
y]z#??  
普通横线general crossing pDS4_u  
p.7p,CyB  
oM7-1O  
?=o]Wx0(9  
特别横线special crossing o\YdL2:X  
4'eVFu+62  
=|zyi|  
^Q+5M"/8  
空白支票blank cheque B'~i Z65  
^\t">NJ^  
Z`h_oK#y15  
dufHd  
失效支票，过期支票stale cheque KD<`-b)7<  
7`n8 OR4  
9jFDBy+  
d~s-;T  
普通支票open cheque e/~<\  
r,@|Snv)  
jS)-COk  
gM]/Y6*$b  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fC:\Gh5  
BiAcjN:Z  
9_^V1+   
i; uM!d}  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G`K7P`m  
,=yIfbFQ  
J\},o|WI  
6q7Y`%j
 
支票换现金||兑现to cash a cheque \shoLp   
Xq$0% WjG  
jh!IOtf  
N^j''siB  
清理票款to clear a cheque M4]|(A  
blS4AQ?
b^  
5WX2rJ8z  
G!Q)?N   
保证兑现to certify a cheque _$x *CP0(  
Yhdt8[ 2  
XX;%:?n  
:~(^b;yhZ  
填写支票数额to fill up a cheque (bXp1*0 ;  
g9`ytWmM  
Tdp$laPO'  
SQRz8,sqkw  
支票上划线to cross a cheque Msdwv.jM  
LD"}$vfs  
,*#M%Pv1t  
cA^7}}?e  
开发支票to make out a cheque 7E]l
=Z`x  
A~t7I{`  
e6/} M3B  
CF4y$aC#  
签发支票，开立支票to draw a cheque||to issue a cheque Sa(rl^qZ2  
"@Fxfd+Ot  
;#Nci%<J\  
=1uI >[aN  
透支支票to overdraw a cheque Y f9L~K  
@TT[H*,  
rGO3  
2Ki/K(  
背书支票to endorse a cheque od|.E$B  
9dv~WtH>5  
Ku# _   
b s*Z{R  
请付票款||清付票款to pay a cheque||to honour a cheque qdZYaS ~  
EZFWxR/  
UJ&,9}L8  
HyMb-Us  
支票退票to dishonour a cheque 60$   
WNi<|A#T{  
%dQX d]  
_u!G6  
拒付支票to refuse a cheque 2HNS|GHb&  
P$yJA7]j;%  
LdL\B0^l  
gr7_oJ:R  
拒付支票to stop payment of a cheque /+7L`KPD  
K ajyQ"j  
C?J%^?v  
:-8u*5QK]`  
提示要求付款to present for payment $<#sCrNX  
/J:j '6  
z@j&vW  
YKk%;U*  
见票即付持票人payable to bearer $P~a  
XQPJ(.G  
];YOP%2   
"/=xu|  
支付指定人payable to order x(~
l[hT  
l
@ K<p  
dWSH\wm+  
Ab)7hCUW  
已过期||无效out of date||stale S7*:eo  
3WHH3co[  
y.2 SHn0  
6]*qx5m`<l  
请给出票人R/D||refer to drawer
Os;\\~e5  
5=\b+<pE  
#c_ZU\"h"  
vbU{Et\^  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %qhaVM$]  
:cs LZqn[  
%,BJkNV  
B'yrXa|P  
文字与数字不一致words and figures differ }^t?v*kcA  
c`cPGEv  
R<U< Y 'Y  
inPGWG K]  
支票 mvxvX!t  
HV?@MBM
 
时间已过account closed ]MyWB<9M  
n@f@-d$m\<  
c3+vtP&  
i&#c+iTH  
更改处应加盖印章alterations require initials (J;<&v}Gad  
M*Xzr .6  
Bb6_['y  
x.I-z@
\E  
0FBifK  
Om*Dy}  
时间已过effects not cleared tQ"PCm  
MLl:)W*  
y)2]:nD`B  
uzOZxW[e  
停止付款payment stopped OLq/OO,w  
q :gH`5N  

dJk.J9Z  
w$_ooQ(_;Q  
支票毁损cheque mutilated %O-wMl  
{v(3[7  
vhKD_}}aP  
\%#jT GFs~  
汇款||寄钱to remit||to send money mT;z `*  
e2>gQ p/
 
'(?@R5a  
Y) Z>Bi  
寄票供取款||支票支付to send a cheque for payment Z(#a-_g  
U<t Qj`  
.[7m4iJf  
B; ~T|exu  
寄款人a remitter  )57OZ  
~dv C$  
,+XQ!y%  
/}V9*mD2  
收款人a remittee H|P.q{(G  
x9a0J1Nb-h  
&}WSfZ0{  
l`d=sOB^  
国外汇票foreign Bill nG2RBeJV  
|m~|  
>%{h_5  
Q-AN~k8+)[  
国内汇票inland Bill 0=~Ji_5mB  
=^6]N~*,D  
|@ia(U~  
Fik*7!XQ8  
跟单汇票documentary bill ~*&_zPTN  
e_ Y>
[/Om  
{oO!v}]  
xi^_C!*J  
空头汇票accommodation bill 2e+DUZBoC  
>t.I,Zn  
O\xUv  
u4%-e)$X  
原始汇票original bill *0Fn C2W1  
p< XjiRq  
H}A67J9x  
!r$/-8b  
改写||换新票据renewed bill nfd^'}$]  
@D%VV=N~[  
Xf
:-K(%e  
=r`>tWs
  
即期汇票sight bill||bill on demand /Z-|E  
W Qe>1   
Fq
~de%y  
O -@7n0  
…days after date||…days after date…日后付款 LqW~QEU(  
(xM
Ao;s_  
%h^; "|Z  
F&Q:1`y  
…months after date||…months after date…月后付款
By%aTuV$  
S);bcowf_  
PM,I?lJ,  
+YXyfTa  
见票后…日付款…days after sight||…days sight s3oK[:/  
Xq9%{'9  
B\BP:;"  
s %/3X\_  
见票后…月付款…months after sight||…months sight k: D<Q  
0&zp9(G5  
L ej3? k  
=ayl~"bW  
同组票据set of bills fi`*r\  
x]w%?BlS  
(|<}q-wO  
%-> X$,Q :  
单张汇票sola of exchange||sole of exchange FK>8(M/  
CPAizS  
XNsMXeO]&  
Ee^2stc-  
远期汇票usance bill||bill at usance ;=aj)lemCr  
3(jI  
kk& ([xqU  
5Q =o.wf  
长期汇票long bill W A-\2  
n}0[EE!  
o^H.uBO{  
kect)=T(  
短期汇票short bill /GqW1tcO  
fn;`Vit#  
K<6)SL4  
k,OP*M  
逾期汇票overdue bill Xnpw'<~X  
xbsp[0I,  
RX\%R  
[<rV "g  
宽限日期days of grace c h!/k  
M:rE^El  
Bz!SZpW(M  
BRyrdt*_e  
电汇telegraphic transfer （T.T） 8k vG<&D  
IZn|1X?}\s  
R0HzNk  
 ]?M3X_Mq  
邮汇postal order||postal note （Am.）||post office order||money order imC>T!-7  
Ia %> c  
4zzJ5,S1  
9=T jSR
S  
本票promissory note （P/N） t}w<xe  
+X
MK
Rt  
B OKY X  
9#cPEbb~  
押汇负责书||押汇保证书letter of hypothecation g:8k,1y5  
Tmjcc (  
6 b-'Hui+  
lsq\CavbM  
副保||抵押品||付属担保物collateral security c'O"</  
'(fQtQ%  
j2^Vz{  
[&eG>zF"  
担保书trust receipt||letter of indemnity 'A2^K5`3  
rU/8R'S  
3e,"B S)+  
Q!.JV.(  
承兑||认付acceptance ecvQEK2L  
#:[^T,YD0  
7!F<Uf,V3  
#|-i*2@oR  
单张承兑general acceptance sYa;vg4[  
D6N32q@  
]?c9;U  
o4P>t2'  
有条件承兑qualified acceptance ~'lYQ[7  
pm` f?
Py  
7fE U5@  
 |pgrR7G'  
附条件认付conditional acceptance [$]qJ~kz  
n~_;tO  

@5}(Y( @  
b= +3/-d  
部分认付partial acceptance   0(qtn9;=2