[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。   6SO7iFS  
会计报表statement of account }Q^a.`h  
GFa/9Bi  
AX RNV  
xLK0~|_#!  
往来帐目account current sLqvDH?V  
5g>kr<K  
=?Md&%j  
qML*Kwg  
现在往来帐||存款额current accout AHD%6 \$  
$[CA#AXE  
ld?.o/  
j:KQIwc
 
销货帐account sales M #&L@fg!  
V>92/w.fe  
O~'yP@&`  
k+M-D~@5H  
共同计算帐项joint account k\%v;3nBK  
l*H"]6cXRL  
!QS<;)N@  
" z'!il#  
未决帐项outstanding account B&N&eRAE  
ah9',((!  
xG/qDc  
x.Ml~W[  
贷方帐项credit account||creditor account lB~'7r`  
RcP5].^T  
{=7i}xY]T  
d( g_y m*  
借方帐项debit account||debtor account }?kO<)d  
R_n-&d'PP  
2<@!m@  
as!j0j%  
应付帐||应付未付帐account payable {K8T5zrV  
hO@3-SRa,k  
Pv.@Y30  
'FFc"lqj  
应收帐||应收未收帐account receivable BmXGk  
n5>N9lc  
xR`2+t&t  
s9Z2EjQV  
新交易||新帐new account ,0~TvJS  
TLgVuY  
,m]q+ 7E  
BG=_i#V  
未决帐||老帐old account -;"l5oX  
),,vu  
L9oZ7o  
?s
33x#  
现金帐cash account \]%U?`A  
m5{SPa,y  
'VEpVo/  
`Cxe`w4  
流水帐running account 6u7wfAf  
3IFU{0a`  
Dm#k-y  
S &u94hlC  
暂记帐||未定帐suspense account P\e%8&_U/  
a~>h'}C>  
KL4/"$l]  
idy:Jei}  
过期帐||延滞帐overdue account||pastdue account %A3Jd4DH  
3(5Y-.aK}^  
8F1!9W7  
mM.&c5U  
杂项帐户sundry account |e&Kg~~C  
q?&&:.H"?5  
SZvsJ)  
mGvP9E"&  
详细帐单||明细表detail account {IWb:p#I]  
W(YJz#]6_  
4+Y5u4`t  
e$=|-Jz  
呆帐bad account =P{RHhWy;  
@H
I5;z  
cqudF=q  
ny=iAZM>q  
会计项目title of account )A%Y wI$  

x]Ef}g  
9"S3AEI  
whCv9)x  
会计薄||帐薄account-book aC*J=_9o#  
\;}dSSB1  
SPBXI[[-  
rgr> ;   
营业报告书||损益计算表account of budiness||business report C}CX n X  
u|e2T@t=  
8MIHp[vm%  
+xMDm_TGLA  
借贷细帐||交验帐account rendered $\H>dm  
qpZ".  
fOfp.`n  
@ o]F~x  
明细帐account stated "LYob}_z  
fw<'ygd  
%Xn)$Ti~<  
OX91b<A  
与…银行开立一户头to open an account with
J#\/znT  
&A~1Q#4  
d<]/,BY'  
,Fb#%r%  
与…银行建立交易to keep account with Mvux=Ws  
- 0zo>[c/p  
q+<TD#xoL  
&f[[@EF7  
继续记帐to keep account ^-DK<jZ^  
{zw#My   
di"*K*~y  
{+!_; zzZ  
与…有交易to have an account with "QMHY\C  
p?Y1^/   
8_>R'u[  
il:""x7^y  
作成会计帐||有往来帐项to make out an account with "YivjHa7H  
}G]]0Oi2  
@^%# ]x,:  
mWZVO,t$  
清算||清理债务to make up an account K~uoZ~_gA  
{2!.3<#  
nv|&|6?`oK  
FK- >|  
清洁帐目||与…停止交易to close ones account with k7j;'6  
qu?D`29  
!+i  
EM"YjC)F  
结帐to close an account "F=O   
[K^RC;}nV^  
C3|M\[*fp  
ur;8uv2o  
清理未付款to ask an account||to demand an account STO6
cNi  
4]Krx m`8  
6b@:La  
g1Aq;Ah/  
结清差额to balance the account with 1|2X0Xm{  
B7cXbUAQs  
*\emRI>  
U tzW5{  
清算to settle an account||to liquidate an account||to square an account m/<7FU8  
(%tKGeb
  
F;kNc:X`)  
Y}PI{PN  
审查帐目||监查帐目to audit an account 9mr99tA  
(R{WJjj  
L.>`;`dmY  
fxjs"rD5  
检查帐目to examine an account L\pe  
ri6_u;Ch  
_Y=>^K]9K  
4~D?F
'o  
转入A的帐户to charge the amount to As account @`)A
)  
k5(@n>p  
p;g$D=2  
rlgp1>89  
以计帐方式付款to pay on account LEG y1L  
'RXh
E  
;8H m#p7,  
q'[5h>Pa  
代理某人||为某人on ones account||on account of one +[ !K  
0X.pI1jCO  
Dr&2qX!  
S -GcH  
为自己计算||独立帐目on ones own account SZNM$X|T  
= 
oQ-I  
(z#qkKL{^  
*zJ
}=%)f  
由某人收益并负风险on ones account and risk||for ones account and risk TN4gGky!  
Ab/ gY$l  
uD_iyK0,  
;mu^WIj  
由某人负担for ones account||for account of one 2/3,%5j_  
ng"R[/)In  
>T=($:n  
GG-7YJ  
按某人指示||列入某人帐户by order and for account of one  [td) v,  
W
L:C BE#  
1J jay#  
f.4r'^  
列入5月份帐目for May account ( w}iEm\b  
vWc=^tT  
8HDYA$L  
akoK4!z  
编入某中帐项下to pass to the account of||to place to the account of A}W)La\  
Kf/1;:^  
},lHa!<^  
~dg7c{o5  
寄出清算书to send in an account||to send in render an account Cz` !j  
Bvb.N$G  
g1UP/hNJ\8  
Gm~jC <  
支票薄cheque book wylbs@  
MOi.bHCQJP  
xM"k qRZ  
rl"$6{Z}  
支票陈票人cheque drawer p~Di\AQ/  
c6VfFt6p  
0]p! Bscaf  
LQ(z~M0B  
持票人cheque holder hH_&42E6  
,T&=*q  
N8S!& *m  
bis}zv^%v  
不记名支票cheque to bearer||bearer cheque Z<jio  
dY[ XNP  
: .Y
  
Jas=D  
记名支票||认人支票cheque to order 1$mxMXNsJ  
$=3&qg"!  
;r'y/Y'?  
4I
fOvAN%  
到期支票antedated cheque jd ]$U_U(  

{S[+hUl  
@/jLN  
4 JC*c  
未到期支票postdated cheque 7m='-_w)?w  
Zcst$Aro  
ML eo3  
$$'a  
保付支票certified cheque gJ;jh7e@  
D#"BY; J  
#x|x
L7  
o\<m99Ub  
未获兑现支票，退票returned cheque v_=xN^R  
~hiJOaCzM  
/L|$* Xj  
n/]w!  
横线支票crossed cheque F s+ CY  
p>x[:*  
gbf2t y  
cl2+,!:  
普通横线general crossing CcDmZ  
F/8="dM  
fyHFfPEE  
NWL\"xp `t  
特别横线special crossing dOG]Yjc  
ay GYVYi  
Q#gzk%jL@  
M( euwy  
空白支票blank cheque H|UGR ~&  
AlPk o($E*  

pk>p|q  
sWtT"7>x  
失效支票，过期支票stale cheque hKx*V"7/#\  
Ku'OM6D<  
[B0]%!hFw  
FR57F(31  
普通支票open cheque mHj3ItXUu  
ioJ~k[ T  
p-CBsm5P  
WRdBL5  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yiT)m]E d  
4k7 LM]  
E8gbm&x*  
^k#.;Q#4  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &<Iyb}tA?  
27"M]17)  
KzgW+6*G  
76'@}wNnw  
支票换现金||兑现to cash a cheque s8O.yL  
n PAl8  
6cQ)*,Q  
$4Vpl  
清理票款to clear a cheque QXaE2}}P  
II,snRD  
'!V5 #J  
nuvRjd^N  
保证兑现to certify a cheque t%k1=Ow5i  
&gv{LJd5b  
v,eTDgw  
jIvSjlmI  
填写支票数额to fill up a cheque *X%dg$VcV  
_ x'?igy  
kO)+%'L!8  
=!R+0  
支票上划线to cross a cheque K|a ^<| S  
+t8{aaV  
5YG%\  
L/+KY_b:*  
开发支票to make out a cheque NA/hs/ '  
I\y =uC  
N!=$6`d  
'F .tOD  
签发支票，开立支票to draw a cheque||to issue a cheque pD@2Mt0|]=  
 f3E%0cg  
n !oxwA!  
RZL :k;}5  
透支支票to overdraw a cheque yG/_k!{9  
{>]7xTpwZ  
'P`L?/_3  
~N!-4-~p  
背书支票to endorse a cheque gX'nFGqud  
.29y3}[PO  
&pk&8_=f  
bMjE@S&  
请付票款||清付票款to pay a cheque||to honour a cheque .I1k+   
WF&?OHf2  
7j//x Tr}a  
7%7 \2!0J}  
支票退票to dishonour a cheque L2WH-
XP=  
+<TnE+>j  
]ysEj3  
lDU@Q(V#}<  
拒付支票to refuse a cheque FHv^^
u'@  
+jv&V%IL  
$TK<~3`  
s.{n xk.  
拒付支票to stop payment of a cheque ^ALR.N+<  
F?jFFwim  
4r+s" |  
}z|@X KA#  
提示要求付款to present for payment 1 Vq)& N  
+m+v1(@  
xn BL{ []  
fEgwQ-]  
见票即付持票人payable to bearer 3mCf>qj73  
]A]EED.ZH  
um}%<Cy[  
~MZEAY9  
支付指定人payable to order yr"BeTrS.  
&40# _>W7  
*?<yg
zX  
R4x!b`:i  
已过期||无效out of date||stale XqxmvN  
tpQ?E<O  
!$1'q~sO  
~IhLjE  
请给出票人R/D||refer to drawer DX\|*:,  
%fH&UFby  
BnwYyh  
+Dwq>3AH  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3;t{V$  
L3s1a -K  
I%
#&@  
,!i!q[YkL9  
文字与数字不一致words and figures differ a|5^4 J\%  
%jc "s\  
hP$v,"$  
Zp'q;h_  
支票 uNoP8U%*  
WNo",Vc  
时间已过account closed )h>H}wDs  
FQp@/H^  
gfU@`A_N"  
>x0)  
更改处应加盖印章alterations require initials W, YYL(L  
Xpp%j  
N{<9Njmm  
3{ "MN=  
M tD{/.D>  
<{"Jy)Uf  
时间已过effects not cleared ;"T,3JQPn6  
R|OY5@  
~V`F5B  
?K9zTas@  
停止付款payment stopped sQ05
wAv  
=E~)svl6g  
5 <=ktA48[  
{EL J!o[  
支票毁损cheque mutilated IJzPWs5W:  
[:Y`^i
R.  
miv)R   
g$a 5  
汇款||寄钱to remit||to send money >/eV4ma"  
)&$p?kF  
?$Tp|<tx#  
bxFDB^  
寄票供取款||支票支付to send a cheque for payment -NuRf#  
UL <*z!y  
wz1fl#WU  
eJ2$DgB}t  
寄款人a remitter cE SSSH!m  
A!n)Fpk  
bzh`s<+  
s;NPY  
收款人a remittee @b2JR^  
9 U!-Zn!  

E6njmdu  
XI8rU)q  
国外汇票foreign Bill S(MVL!Lm  
DuzJQSv  
trAIh}Dj  
5uxB)Dx)  
国内汇票inland Bill 2 5m6/Y  
lemE/(`a_  
!y 7SCz g  
)cUFb:D*"  
跟单汇票documentary bill qQ=\R1l  
R[Y{pT,AY  
[t.x cO  
4y$tp18  
空头汇票accommodation bill E>2~
cC*  
T#:n7$M|?A  
2F- ]0kGR|  
)xP
fz  
原始汇票original bill 1Ka
,u20  
W]l&mr  
[flx/ E  
hErO.ad1o  
改写||换新票据renewed bill ImZ!8#  
@Fs2J_v  
~
wl4  
yWkg4  
即期汇票sight bill||bill on demand  p; k7\7  
XA4miQn&  
| y}iOI  
g[ dI%  
…days after date||…days after date…日后付款 B
!X;T9^d  
1NI%J B  
\cKY
{(E  
L%sskV(  
…months after date||…months after date…月后付款 gdKn!; ,w#  
Q`* v|Lp  
3|qT.QR`Z  
&Bfgvws;  
见票后…日付款…days after sight||…days sight .W/#$s|X\  
M,V~oc5
 
8a}et8df:  
|2'u@<(Z/  
见票后…月付款…months after sight||…months sight XNd%3r m,  
Z&w/JP?  
b IZ uZF>*  
Jq8CII  
同组票据set of bills Q^c)T>OAI  
_RI!Z   
"jFRGgd79  
y53f73Cg  
单张汇票sola of exchange||sole of exchange E
]<Ce;Vj  
kafRuO~$  
3LK]VuZE  
V% PeZ.Xv  
远期汇票usance bill||bill at usance &R7N^*He  
R<-u`uXnP  
S>y(3E]I  
E` O@UW@  
长期汇票long bill `Fn6*_n  
Q+ tUxa+  
g82_KUkB  
dd=';%?  
短期汇票short bill o fw0_)!Q  
Rfuq(DwD6  
*RpBKm&^7  
|1z?#@BH  
逾期汇票overdue bill WhU-^`[*  
3\~ RWoB0u  
*pMu,?uE  
FdZG%N>Z  
宽限日期days of grace nS`DI92I  
<ic%c/mN  
D6wg^'Q:  
I<v:xTor  
电汇telegraphic transfer （T.T） \8 ~`NF  
|}YeQl  
D6MktE)'  
6L\?+=X  
邮汇postal order||postal note （Am.）||post office order||money order [`'[)B  
(w+d
B8)X  
`tZ-8f  
W\W|v?r  
本票promissory note （P/N） Ev'BmDk  
Vu u2SS  
`fA|])3T  
?jDdF  
押汇负责书||押汇保证书letter of hypothecation ;K+'J0  
Ie14`
'  
fQ@k$W\  
D-GIrw{>5  
副保||抵押品||付属担保物collateral security l'#P:e W  
kS@6'5U  

+d=cI  
kq m$a  
担保书trust receipt||letter of indemnity k- ?:0  
uk\-"dS  
:vqfWK6mv  
a/(IvOy#6  
承兑||认付acceptance w&F/P]1  
-5_[m@Vr  
}/{G  
@\_l%/z{  
单张承兑general acceptance )w.\xA~|  
2d`:lk%\  
Z6Owxqfht  
ee9nfvG-  
有条件承兑qualified acceptance c,\!<4  
@H?_x/qBT  
C6-71`C0  
<Fc @T4Q,  
附条件认付conditional acceptance lM<SoC;[  
f"8!uE*;  
4IW7^Pq`P  

:Ur=}@Dj  
部分认付partial acceptance   KG5h$eM'