[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。   HPd+Bd  
会计报表statement of account 8YJqM,t5)  
wzLiVe-  
zYgK$u^H  
;03*qOYc  
往来帐目account current l66ipgw_^I  
B#Oc8`1Y  
!!D:V`F/d  
?XTg%U  
现在往来帐||存款额current accout 3Oig/KZ  
NGb!7Mu9  
W0uM?J\O  
V"Y F
u^L  
销货帐account sales gp|7{}Q{  
&|&YRHv  
&oK/]lub  
v,x%^gv0  
共同计算帐项joint account ;Cp/2A}Xx  
5)SZd)  
W<Vzd4hR  
[0,q7d?"  
未决帐项outstanding account 3K'o&>}L  
OD@@O9  
o._#=7|(  
EuimZW\V  
贷方帐项credit account||creditor account 2zrWR%B  
77=y!SDP  
K&gc5L  
(=&bo p  
借方帐项debit account||debtor account oe_[h]Hgl  
]@<3 6ByM  
Zn*CJNB  
F#37Qv  
应付帐||应付未付帐account payable 5)zh@aJ@  
[XU{) l  
c wD*>[j  
p~zT Rnm  
应收帐||应收未收帐account receivable Bc"}nSjH  
=x.v*W]F`  
{HJ`%xN|  
m=y,_Pz>U  
新交易||新帐new account 0 c'2rx  
DSG +TA"  
a!J ow?(  
$X\` 7`v  
未决帐||老帐old account 8!fAv$g0  
[Jh))DIx  
n~>CE"q  
)1yUV*6  
现金帐cash account u.K'"-xt4K  
Z$=$oJzB  
; dHOH\,:  
g#<?OFl  
流水帐running account rxK[CDM,  
kE(-vE9  
lo;9sTUHT  
LGgx.Z  
暂记帐||未定帐suspense account uM!r|X)8  
Ue\oIi  
:x5o3xE  
xA1pDrfC/  
过期帐||延滞帐overdue account||pastdue account } PD(kk6fX  
&l}xBQAL  
&\D< n;3  
8_,wOkk_B  
杂项帐户sundry account ](6vG$\  
WMRgf~TY=2  
j tkPi)QR  
FZ.Yn  
详细帐单||明细表detail account SE-, 1p  
f7AJSHe  
R#^pNJN  
kk./-G  
呆帐bad account EjCzou  
,7nb;$]  
7Z:l;%]K  
q@yabuN@,j  
会计项目title of account b0Cao SWo  
Ox1QP2t6Y  
"YU~QOGx@  
[#fqyg  
会计薄||帐薄account-book c] 9CN  
H4",r5qw:  
;x C~{O  
3T^dgWXEG  
营业报告书||损益计算表account of budiness||business report e$|)wOwU  
v8(u9V%?6  
Pb&+(j  
gG>^h1_o~  
借贷细帐||交验帐account rendered o:\j/+]  
exU=!3Ji  
03\8e?$  
`5jB|
r/  
明细帐account stated 6y!?xot  
#EK8Qe_  
tF1%=&ss  
m&c(N  
与…银行开立一户头to open an account with $=a$z"  
e[o ;l  
#mx
fU>vQ:  
4^9_E&Fa  
与…银行建立交易to keep account with Gf.o{  
q)y8Bv|  
JNCtsfd
 
p arG  
继续记帐to keep account l:}4 6%  
m*,[1oeG&  
L 'Rapu  
tO;W?g  
与…有交易to have an account with `;GGuJb \  
UHHKI)(  
Y}z?I%zL  
_ 9]3S>Rn  
作成会计帐||有往来帐项to make out an account with |.W;vc<  
(1
9< 8a9G  
"$YLU}S9  
IcA~f@  
清算||清理债务to make up an account bd;f@)X  
a$&6a   
}
-iOYSn  
aBLb i  
清洁帐目||与…停止交易to close ones account with 2 -8:qmP(  
(fb\A6  
"A3xX&9-q  
Ux]@prAq  
结帐to close an account xK'IsMo[  
zjE4v-H:l  

>x gd<  
DlO;EH  
清理未付款to ask an account||to demand an account 9hpM*wt  
fdW={}~  
IQv>{h}  
-2d&Aq4m)  
结清差额to balance the account with 54%}JA][  
63$m& ]x  
! .}{ f;Ls  
kJFHUR  
清算to settle an account||to liquidate an account||to square an account A[a+,TN{  
??Ac=K\  
!~v>&bCG>9  
Ba~Iy2\x  
审查帐目||监查帐目to audit an account pQ8+T|0x  
ij5YV3  
G$<0_0GF  
gvYs<,:  
检查帐目to examine an account `$-  Ib^  
m,O!Mt  
b"9,DQB=i  
M+:wa@Kl  
转入A的帐户to charge the amount to As account h65j,v6B  
miqCUbcU  
P#PQ4uK \  
3}Qh`+Yj]  
以计帐方式付款to pay on account #w6CL  
"dTXT  
YZ@-0_Z  
U)8]pUI+/P  
代理某人||为某人on ones account||on account of one l-EQh*!j  
3s2M$3r)6  
v(~m!8!TI  
6Tnzg`0I  
为自己计算||独立帐目on ones own account X3yr6J[ ^  
:~Y$\Ww(~  
ow"Xv  
R kzBn  
由某人收益并负风险on ones account and risk||for ones account and risk =@o}  
lfP|+=^B  
ri ~2t3gg  
M-Bw9`#Jw  
由某人负担for ones account||for account of one _!7o  
Z D(gYNi  
2wCRT}C  
D2bUSRrb  
按某人指示||列入某人帐户by order and for account of one 6tg uy  
 ~A/_\-  
Ay]5GA!W+  
<h({+N  
列入5月份帐目for May account xFZq6si?  
}|,y`ui\  
nKdLhCN'=  
9&cZIP  
编入某中帐项下to pass to the account of||to place to the account of \BL9}5y  
S6]':  
{Y Ymt!Ic  
L@X eAEIq  
寄出清算书to send in an account||to send in render an account 'Nh^SbD+_|  
,"o\_{<z  
I?QKd@  
/7^~*  
支票薄cheque book XJ;/
kR  
Lg1Usy %  
8T4J^6  
PBmt.yF  
支票陈票人cheque drawer 2olim1  
4%TC2Laii  
T (qu ~}  
AN@Vos Cu  
持票人cheque holder \IKr+wlN8  
7F.,Xvw&@  
q`P:PRgM  
k bY@Y,:w  
不记名支票cheque to bearer||bearer cheque \ (,2^T'$J  
\cG'3\GI  
H|Ems}b  
XebCl{HHp  
记名支票||认人支票cheque to order |NI0zd  
S~T[*Z/m  
5j]%@]M$Z  
D)5wGp  
到期支票antedated cheque LdOB[W  
z?PF9QL1  
t`Sh!e  
uyj5}F+O  
未到期支票postdated cheque rhrlEf@  
<\5{R
@A*6  
am}zOr\  
pPE4~g 05h  
保付支票certified cheque D)Zv  
=F9-,"EAI  
mWh:,[o  
{'1,JwSmb  
未获兑现支票，退票returned cheque @:63OLlrG  
(<h,R@:  
Sz =z TPnO  
6R25Xfm_|  
横线支票crossed cheque FB@G. f  
ps2C8;zT  
n3(HA  
C
V k8MA  
普通横线general crossing >_@J&vC  
[K5afnq`  
4 QWHGh "  
R $q:Ct  
特别横线special crossing TtzB[F  
HkrNt/]  
,q4Y N-3  
y=t -
/*K  
空白支票blank cheque k@?<Aw8_X  
B #=dz,}  
2n\EZ  
O?@AnkOhn  
失效支票，过期支票stale cheque LVSJK.B  
'`S,d[~  
j:0z/gHp$  
?n}L+|  
普通支票open cheque =vR>KE  
k{; 2*6b0  
J(0c#}
d  
i]P]o)  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y&UsSS  
3oh(d.Z  
bS*9eX=K  
v''
$qMQ)  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *cf#:5Nl  
vV%w#ULxE~  
[L:,A{rve  
-{HA+YL H  
支票换现金||兑现to cash a cheque _T1|_9b  
:p89J\  
YQ]W<0(  
2TdcZ<k}J  
清理票款to clear a cheque d;K,2  
cY5h6+
_  
BV|LRB}G  
GujmBb  
保证兑现to certify a cheque 6:H@=fEv  
f|u!?NGl  
5~v({R.  
H?PaN)_6-+  
填写支票数额to fill up a cheque @,
$>H7o  

|Gz(
q4  
zpJQ7hym  
n*uT  
支票上划线to cross a cheque up1kg>i%"  
WOh?/F[@u  
'bTtdFvJ  
[ &51m^  
开发支票to make out a cheque n}EH{k9#  
T)MKhK9\Ab  
P
9BShC5  
5LR k) @t  
签发支票，开立支票to draw a cheque||to issue a cheque EW]rD  
"d%o%  
;tlvf?0!  
&=~Jw5WK  
透支支票to overdraw a cheque /C}u,dBf  
S/V%<<[>p]  
)m|)cLT&  
W|4:3c4  
背书支票to endorse a cheque EJrP{GH  
FG/1!8F  
x cty  
f["c,,[  
请付票款||清付票款to pay a cheque||to honour a cheque XkDIP4v%  
"\3C)Nz?  
KSz;D+L\  
#ozui-u>  
支票退票to dishonour a cheque )\Am:?RH;  
~wvu7  
&.F]-1RN[  
\,D>zF  
拒付支票to refuse a cheque =bgWUu\F  
]l
qLC  
A` 71LV%  
[>![V iX  
拒付支票to stop payment of a cheque E6XD n`:  
3$G &~A{  
a`I \19p]  
e>0gE`8A  
提示要求付款to present for payment TXdo,DPv7  
,+~8R"  
\(_(pcl  
F/V-@SF  
见票即付持票人payable to bearer s5h}MXIXw  
2ca#@??R  
7v TzY%v  
V_zU?}lZ^  
支付指定人payable to order fYSH]!  
|P@N}P@  
b+1!qNuCW#  
L+N\B@ 0-  
已过期||无效out of date||stale r3qKT  
GXG 7P,p,  
DG?g~{Y~b  
SSxp!E'  
请给出票人R/D||refer to drawer #/_{(P  
> a;iX.K  
+-C.E
 
e>6|# d  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t W+"/<U  
_o[fjd  
S/"G=^~  
3^[P  
文字与数字不一致words and figures differ _B>'07D0  
}yVx"e)  
.' }jd#  
Om^(CAp  
支票 Sl/]1[|mb  
fV@[S  
时间已过account closed Idb*,l|<  
A'BqNsy  
@^T~W^+  
UB/"&I uo  
更改处应加盖印章alterations require initials "iTjiH)Q(  
3~{I/ft  
Y?TS,   
d?&`ZVl  
M6mgJonN|  
L&c & <+0T  
时间已过effects not cleared K[kK8i+(  
" i:[|7  
v^ "qr?3V  
)X-'Q-  
停止付款payment stopped ,A'| Z  
"MU-&**  
Da615d  
u$yXuFj/  
支票毁损cheque mutilated <3!Al,!ej@  
$2\8Rn6'  
|Fe[RGi+8  
gUNhN1=  
汇款||寄钱to remit||to send money cef[T(>  
#B<EMGH  
U|]cB  
u"q56}Q?]  
寄票供取款||支票支付to send a cheque for payment ele@ xl  
o`QNZN7/}  
tPQ|znB|  
1l$2T y+ =  
寄款人a remitter ?<${?L>  
0S^&A?$=  
GA[Ebzi  
-Y@tx fu-  
收款人a remittee a;t}'GQGk  
e
p=r7Mft  
?OLd }8y  
gE _+r  
国外汇票foreign Bill PFuhvw~?  
Iz1x|EQ  
gzIx!sc  
GuO}CQs^W  
国内汇票inland Bill kzKej"a;  
TY)QE  
UB.1xcI  
!{g<RS(c  
跟单汇票documentary bill ]:OrGD"  
nS04Ha  
>=[uLY[aK  
*[{j'7*cc  
空头汇票accommodation bill sqrLys_S  
X >8,C^~$1  
1ZI1+TDH  
<%m YsaM  
原始汇票original bill cc|W1,q  
A#. %7S  
1Z)Et,  
#73pryXV  
改写||换新票据renewed bill d.FU))lmD  
rW)h?, b  
P9/ (f$=  
f`n4'dG  
即期汇票sight bill||bill on demand SLKplLO  
kJJT`Ba&/  
BM<q;;pO  
'
{" Rjv7  
…days after date||…days after date…日后付款 dymq Z<  
itg_+%^R  
6nZ]y&$G-k  
+nE>)ZH  
…months after date||…months after date…月后付款 8@t8P5(vL  
vkIIuNdDlx  
inWLIXC,  
a_RY Yj  
见票后…日付款…days after sight||…days sight 2aj1IBnz6/  
^.6[vmmq  
GGp.u@\r  
IMkE~0x4</  
见票后…月付款…months after sight||…months sight C^L+R7  
~[HzGm%
  
J!2Z9<q5  
$fmTa02q>  
同组票据set of bills F_Y]>,U  
yp#!$+a}  
AJ\&>6GZ(b  
F\ B/q  
单张汇票sola of exchange||sole of exchange d=D-s  
(`1io  
QQrldc (I  
aKDY_D  
远期汇票usance bill||bill at usance jH< #)R  
2? qC8eC  
z`wIb  
P8eCaZg?(3  
长期汇票long bill YvJFZ_faX  
<Ht"t]u*Bn  
vGkemJ^/  
C?\(?%B  
短期汇票short bill 8A#,*@V[  
W/qXQORv  
`D4Wg<,9  
YnE yL2SuU  
逾期汇票overdue bill csy6_q(  
"w:h  
rtj/&>  
hY`<J]-'`  
宽限日期days of grace e9{ii2M  
(!* l+}  
`?z('FV  
,b*
?7
R  
电汇telegraphic transfer （T.T） 1SExlU  
e$[O J<t  
b j&!$')  
bo\ bs1  
邮汇postal order||postal note （Am.）||post office order||money order 0t7N yKU  
&<t%u[3  
2Re8rcQQU  
Z
)7{~xq  
本票promissory note （P/N） 2P"64 3tz  
~P\4 N  
T8S&9BM7  
?(9*@  
押汇负责书||押汇保证书letter of hypothecation c8&3IzZ  
s~Eo]e  
A%^?z.  
.RroO_H   
副保||抵押品||付属担保物collateral security f)Qln[/  
!]F`qS>  
In?rQiD9  
Va?]:Q  
担保书trust receipt||letter of indemnity xm {?h,U,  
.#&)%}GC  
hi(b\ABx  
YuhfPa  
承兑||认付acceptance ^(q .f=I!a  
-HF?1c  
%e:+@%]  
y6$a :
6  
单张承兑general acceptance HM% +Y47a  
O~5t[  
x// uF  
#6M |T+=  
有条件承兑qualified acceptance Fg`<uW]TFZ  
T6 /P54S  
~>@~ U]  
ThV>gn5  
附条件认付conditional acceptance dk7x<$h-h0  
;-3&yQ7N)  
;r@=[h   
.i;.5)shsu  
部分认付partial acceptance   fq>{5ODO