[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。   |Tf}8e  
会计报表statement of account =36vsps=  
2AzF@Pi^z  
LL#7oBJdM  
J$j&j`  
往来帐目account current (s,Nq~O  
E6y/,s^~S_  
:sk7`7v  
%Kd8ZNv  
现在往来帐||存款额current accout P\*-n
"  
TW:vL~L  
8!4=j
  
TM[Z~n(wt  
销货帐account sales <!-8g!  
Apa)qRJd  
 ORp6   
#:DDx5%x<b  
共同计算帐项joint account bhnm<RZ  
EYcvD^!1g  
NnGQ=$e  
K>,Kbs=D6  
未决帐项outstanding account 
&5O  
LV4
x9?&  
_+wv3? c"  
A5F< <  
贷方帐项credit account||creditor account lVARe3#  
Gxy>aS3  
MS_&;2  
=LZj6'  
借方帐项debit account||debtor account 3!Rb{  
0$":W  
rcF;Lp :  
<@A/`3_O)  
应付帐||应付未付帐account payable D
3HE~zkI  
n<"?+bz"<  
+}I[l,,xy  
|.*),t3 (w  
应收帐||应收未收帐account receivable d3&gHt2  
Q`,D#V${D  
1LJ ?Ka[_*  
]Qkto4DQ5  
新交易||新帐new account /49PF:$?  
}Xrs"u,  
.gG<08Z  
@zT.&1;`  
未决帐||老帐old account jtS+y)2  
y@nWa\iG  

eW1$;.^  
>XSe  
现金帐cash account B5  C]4  
n
&r-  
'R*xg2!i  
cx_[Y  
流水帐running account (W5E\hjJ  
v"F.<Q  
&Sa<&2W4S  
H{\tQ->(2  
暂记帐||未定帐suspense account 5l=B,%s  
|n}W^}S5  
SL hki)
|  
7B"J x^  
过期帐||延滞帐overdue account||pastdue account ?"{+m
 
wTf0O@``6H  
0u,=OvU  
 +h9UV  
杂项帐户sundry account 6mep|![6  
,b-wo  
#h6(DuViKw  
= EyxM  
详细帐单||明细表detail account vk5pnCM^3  
p87s9 9  
tmRD$O%:  
3${?!OC  
呆帐bad account _-% ay  
p0qQ(  
R`76Ae`R8  
Gqk"%irZ  
会计项目title of account `RthX\Tof  
Jtd@8fVi  
\S=!la_T@m  
pvI(hjMYPk  
会计薄||帐薄account-book W#u}d2mP  
KfG%#2\G_  
yx{Ac|<mR  
fX[,yc;  
营业报告书||损益计算表account of budiness||business report 7Kk rfJqN  
Y@9L8XNP>  
E;VBoN [  

>h[tHM O  
借贷细帐||交验帐account rendered i#kRVua/  
t<ftEJU"'w  
#xW%RF  
g~FB&U4c  
明细帐account stated Yo| H`m,  
>B8)Wb:  
z9w@-])  
Mky$#SI11  
与…银行开立一户头to open an account with }2`S@Rq.WW  
*VHBTO9  
E OtrrfT&  
&0(2Z^Z>fw  
与…银行建立交易to keep account with Se0/ysVB  
:e+GtN?  
K8 |6r|x  
?=r!b{9  
继续记帐to keep account Qbl6~>T  
i$"FUC~'  
Qi=rhN`  
R^1= :<)C  
与…有交易to have an account with %(6f  
?z:xQ*#X  
&sS k~:  
Gk[P-%%b /  
作成会计帐||有往来帐项to make out an account with Y1`.  
*9PS2*n  
2<ef&?ljk  
~{^A&#P  
清算||清理债务to make up an account K O)<Zh  
B{)Du :)  
h@{@OAu?  
v|{*y  
清洁帐目||与…停止交易to close ones account with {H])Fob  
\?3];+c9  
Tw
!x*  
/jj!DO#  
结帐to close an account }ZVNDvGH  

g-+p(Ll|  

`Z%XA>  
X\1D[ n:  
清理未付款to ask an account||to demand an account f1=8I_>=  
`&pb`P<`  
&RR Ora  
}PED#Uv  
结清差额to balance the account with @Cz1rKU^l  
n0vPW^EQ  
.-RWlUe;,  
B5I(ai7<M  
清算to settle an account||to liquidate an account||to square an account _ORW'(:Z  
)s6tjlf8  
cst=m
s  
c$e~O-OVD?  
审查帐目||监查帐目to audit an account wV5<sH__  
KpwUp5K  
!kV?h5@Bo  
OVj,qL)  
检查帐目to examine an account :-6_X<  
{<kl)}  
%'g/4I  
@kqy!5)K  
转入A的帐户to charge the amount to As account 4 Qw;r  
8i:b~y0  
"UAW  
(
>;~((2  
以计帐方式付款to pay on account xUSIck  
Qz$.t>@V=  
[Xz7.<0#U  
6b]vHT|p  
代理某人||为某人on ones account||on account of one -C8awtbC  
7,+:QY@  
PMrvUM62  
v WhtClJ3  
为自己计算||独立帐目on ones own account 0;XnNz3&  
~+T~}S  
:$}67b)MO  
~?L. n:wu  
由某人收益并负风险on ones account and risk||for ones account and risk .0a$ E`V=D  
Pt1Htt:BE  
L1D%vu`  
l|uN-{w  
由某人负担for ones account||for account of one 'E7|L@X"r  
CV& SNA  
l[.pI];T  
[e*8hbS  
按某人指示||列入某人帐户by order and for account of one UhEnW8^bz1  
5TnECk  
`q5*VqIhs  
nKHyq\  
列入5月份帐目for May account ] xH `  
7M$>'PfO  
Fh?q;o Ej  
 Ng-3|N  
编入某中帐项下to pass to the account of||to place to the account of J7l1-  
|H |ewVUY  
H7\EvIM=  
R_Hdi~ k  
寄出清算书to send in an account||to send in render an account a]ftE\99  
ChB ZGuO:  
2smLv1w@  
goxgJOiB  
支票薄cheque book (>Tu~Vo  
|~Z+Xla  
cy}2~w&s4  
'7E?|B0],  
支票陈票人cheque drawer 4{J%`H`Q!  
Z&21gN  
\ (X~Z  
U9;AU]A  
持票人cheque holder M VsIyP  
$MP'j9-S?  
C"YM"9JSJ  
YxsWY
7J  
不记名支票cheque to bearer||bearer cheque Q*lZ;~R  
_$ F I>  
#PFf`7b,z  
v4 c_UFEh<  
记名支票||认人支票cheque to order HZM&QZHx)`  
p'_*>%4~  
yuhSP{pv'  
Z$+0gm\Cnw  
到期支票antedated cheque J.*dA j  
v'DL >Y  
lJ}lO,g  
#5'9T:8  
未到期支票postdated cheque Gh@QR`xxc  
h"q`gj  
>-]Y%O;}  
tTP"*Bb  
保付支票certified cheque A!hkofQ  
y=q\1~]Z  
[S*bN!t  
PC D1I98  
未获兑现支票，退票returned cheque Qs*g)Yr  
IF@)L>-%  
F7L+bv   
WzZb-F  
横线支票crossed cheque CFn!P;.!  
-x7b6o>$  
Dmn6{jyP  
>D*L0snjV  
普通横线general crossing qf+I2kyS  
gwT"o
 
V~ZAs+(2Z  
up`!r;5-  
特别横线special crossing d
Rt]9gIsx  
+MXI;k
_  
3C2L _ K3  
llI` "a  
空白支票blank cheque JZN'U<R  
?!8M I,c/  
%5a>@K]  
>*dqFZF  
失效支票，过期支票stale cheque A=E1S{C  
~x`OCii  
IU/dY`J1  
vA :1z$m  
普通支票open cheque MyAi)Mz~o  
"ifYy>d  
G'Jsk4:c  
{_l@ws   
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d\D.l^  
ZB<goEg  
(*BQd1Z  
05.^MU?^U  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &+d>xy\^/  
M-"%4^8_  
j8L!miv6  
XeKIue@_  
支票换现金||兑现to cash a cheque "\)j=MI8u+  
{Jwh .bJ  
6Jrh'6o@  
BUuNI_?M#5  
清理票款to clear a cheque |Fm(  
Ztr,v$  
vc5g4ud  
m "h{HgJd  
保证兑现to certify a cheque xP "7B9B  
IXe[JL:  
g,r'].Jg  
>7p?^*&7;  
填写支票数额to fill up a cheque g%Sl+gWdJ  
^#9 &Rk!t  
1c8J yp  
I_oJx  
支票上划线to cross a cheque d b'Jl^  
xJ:15eDC  
:]v%6i.  
C%9;~S  
开发支票to make out a cheque bb `GV  
[?Wt ZM^q  
W MU9tq[  
d@<(Z7|  
签发支票，开立支票to draw a cheque||to issue a cheque yF0\$%H>$  
L#1YR}m  
]<V[H  
K?8{y
 
透支支票to overdraw a cheque  pQKR  

tXV9+AJ  
?~Fk_#jz,@  
^OnU;8IC
 
背书支票to endorse a cheque w$MFCJ:p&  
<,$(,RX  
F#*vJb)  
AK]{^Hv
z  
请付票款||清付票款to pay a cheque||to honour a cheque J=JYf_=4bc  
KuL2X@)}  
u% 3D{Dj  
y0k*iS e  
支票退票to dishonour a cheque wC+_S*M-K  
cah1'Y  
7O^ySy"l  
p%pM3<p  
拒付支票to refuse a cheque _~ZNX+4  
t;!vjac  
,u8)g;8s  
'/trM%<  
拒付支票to stop payment of a cheque .&:y+Oww~  
=ZR9zL=h  
r BQFC4L  
]r8t^b
qe  
提示要求付款to present for payment (LbAP9Zj#f  
+P:xB0Tm D  
<5 X?6*Qvr  
Vf9PHHH|   
见票即付持票人payable to bearer :vZ8n6J[  
kv{uf$X*ve  
>77N5>]e  
uu@Y]0-  
支付指定人payable to order 1D%3|_id^  
|\;oFuCv##  
Ir'(G
B  
rH Et]Xa  
已过期||无效out of date||stale :iqFC >D  
Y /$`vgqs  
<ZG EmQ  
qkVGa%^  
请给出票人R/D||refer to drawer "uf*?m3  
bL soKe  
$N4 %I4  
4+2XPaIm  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t\Pn67t  
u>SGa @R)  
*y<Ru:D  
r!:W-Y%&#  
文字与数字不一致words and figures differ d*Q:[RUf,  
B7BXS*_b  
hqrI%%  
QFt7 L  
支票 K;moV| j  
3 r4QB  
时间已过account closed uTgBnv( Y*  
acr@erk  
|TM&:4D]^  
,S[,F0"%  
更改处应加盖印章alterations require initials =.NZ{G  
GPlAQk   
7fRL'I#[@  
o_;pEe  
k.=67L  
/^ *GoB  
时间已过effects not cleared ^T*^L=L_(  
."b=dkx  
H^_]' ~.  
=5=D)x~  
停止付款payment stopped %.^8&4$+  
eLE9-K+  
h<;kj#qbb  
b*$/(2"m  
支票毁损cheque mutilated (}E-+:vFU  
E/ %S0  
N'hj  
3S='/ ^l  
汇款||寄钱to remit||to send money rK&ofc]f$  
+bK[3KG4F5  
'A@[a_  
]=ar&1}J  
寄票供取款||支票支付to send a cheque for payment $T* ##kyE9  
;4 .D%  
^,S \-Uy9  
[ox!MQ+s  
寄款人a remitter &X0/7)* "v  
Q|eRek  
q)JG_Y.p  
JmN,:bI  
收款人a remittee yH_L<n  
_J ^q|  
Kp,}7%hDw!  
1o)Vzv  
国外汇票foreign Bill JHpoW}7QB  
&We1i&w  
N{Og; roGD  
"h.} o DS  
国内汇票inland Bill ^aVoH/q*C  
L8 -
  
[{3WHS.  
), `MAevp  
跟单汇票documentary bill 3$f%{
~3  
"aNl2T  
K@xp
!  
*8k`m)h26  
空头汇票accommodation bill :H[E W3Q  
EFeGxM  
!ZP1?l30  
:&$4&\_F  
原始汇票original bill oiAU}iK:  
u:H@]z(x  
rN#ydw:9  
uYjJDLYoHl  
改写||换新票据renewed bill DJgk"'  
@~6A9Fr  
$hB;r  
ll;#4~iA  
即期汇票sight bill||bill on demand @(.?e<  
.K^'Q|?   
@'[w7HsJ  
r$ue1bH}|  
…days after date||…days after date…日后付款 e2w$
":6>  

F=    
:4$Ex2  
b!hxx Z  
…months after date||…months after date…月后付款 u&l2s&i  
vj0`[X   
@t`|w.]ml  
z.23i^Q  
见票后…日付款…days after sight||…days sight DoWY*2E  
e1{t qNJ  
/b@0HL?  
l/OG79qq  
见票后…月付款…months after sight||…months sight %_+9y??  
#V-qS/ q"  
SqY;2:  
sw*k(i  
同组票据set of bills Y5LESZWo  
P,AS`=z  
pfg"6P  
><OdHRh@#  
单张汇票sola of exchange||sole of exchange ^ 8)&~q*  
18w[T=7)  
[a;lYsOsJ  
t&SJ!>7_c  
远期汇票usance bill||bill at usance d%9I*Qo0,  
P&| =  
G/(oQA  
[
K13Jy+  
长期汇票long bill ,)V*xpp  
f4
s[R0l  
3@$h/xMJ  
` 2|~Z H  
短期汇票short bill Hk2@X(  
x=1G|<z%  
M@!Gk  
a [s%2>e  
逾期汇票overdue bill Fhn883  
5:|5NX[.b  
{114 [  
m'k` p5[=h  
宽限日期days of grace &m8B%9w  
D]y6*Ha  
fFXs:(  
2 T{PIJg3  
电汇telegraphic transfer （T.T） <Q\`2{  
f]T1:N*t  
HAo8]?J
  
2)RW*Qu;+  
邮汇postal order||postal note （Am.）||post office order||money order ABhza|  
F&lc8  
%9mB4Fc6b)  
!::k\}DS  
本票promissory note （P/N） {KwLcSn  
MBcOIy[&A  
g/z9bOgIX  
(]1le|+  
押汇负责书||押汇保证书letter of hypothecation AG}' W  
a0)+=*$  
m)_1->K  
~R)w 9uq  
副保||抵押品||付属担保物collateral security .[cT3l/t  
2SG|]
=  
3{MIBMA  
?2EzNNcS  
担保书trust receipt||letter of indemnity 
7M;Y#=sR  
=5Q;quKu^5  
Rz=]K
eZu  
7C2/^x P  
承兑||认付acceptance 5tq$SF42X  
yv
Dzxu  
& KR@2~vE  
t1C{  
单张承兑general acceptance 8QC:ro  
W]Ph:O^5c  
DvOg|XUU0  
1}ZBj%z4l  
有条件承兑qualified acceptance '[-H].-!  
SmR*b2U  
3;:xEPb._6  
=:"@YD^a4  
附条件认付conditional acceptance 4QIvxH  
u]dpA  
kI[EG<N1k  
+#B%YK|LR  
部分认付partial acceptance   K=(&iq!VO