[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。   c|JQ0] K  
会计报表statement of account hRRxOr#*
$  
cc*?4C/t  
8'L:D  
BC/5bA  
往来帐目account current 1Ml<>  
U65l o[  
B`<}YVA  
tq~4W% p/  
现在往来帐||存款额current accout _@y uaMoW=  
*;9
H\%  
?d3FR!  
Y.) QNTh  
销货帐account sales _B#x{ii  
br Iz8]  
k2$pcR,WM  
A_\Jb}J1<  
共同计算帐项joint account as]M%|/-I  
Exqz$'(W9  
#h^nvRmON  
~]
V62^0  
未决帐项outstanding account K}cA%Y  
Jz>P[LcB  
_AFje  
Y
,v9o  
贷方帐项credit account||creditor account z/`+jIB  
N2U&TCc  
;l_b.z0^6  
>qB`03>  
借方帐项debit account||debtor account =1,!EkG  
)I3E  
|9%~z0  
 O5vfcX4>  
应付帐||应付未付帐account payable wkGr}  
#7Q9^rG  
LwRzzgt  
oA[`| ji  
应收帐||应收未收帐account receivable -%Vh-;Ie(  
X4S|JT  
L=qhb;  
;
$6L_C4B  
新交易||新帐new account lY"l6 .c  
p?>J 86%[  
lAM)X&}0  
7Z`4Kdh .  
未决帐||老帐old account gEsD7]o(=  
;"0bVs`.^e  
S$hxR  
Z( c
SM  
现金帐cash account L!l?tM o  
@}H'2V  
+58^{_k+%  
0.wF2!V.  
流水帐running account /klo),|&  
QxLrpM"O  
Qc-W2%  
}v2p]D5n.  
暂记帐||未定帐suspense account X
e\}(O  
Ncbe{}<md  
N*|EfI|X  
{'A
15  
过期帐||延滞帐overdue account||pastdue account FT~c|ep.  
r9u'+$vmF  
NAE|iyw  
SaF0JPm4z  
杂项帐户sundry account 8A]8yX =  
GY-4w@Wl  
K/C}  
!p+rU
?  
详细帐单||明细表detail account m`fdf>gWp  
aC1 xt(  
NiVLx_<Pr'  
ufR>*)_+  
呆帐bad account / ];N1  
,e1c,}  
KYB3n85 1  
,/Gp>Yqx  
会计项目title of account J+ :3==,  
UdkNb}L  
XS@iu,uO  
W%ix|R^2]  
会计薄||帐薄account-book V?JmIor  
8q9^  
( zm!_~1  
A ;`[
va  
营业报告书||损益计算表account of budiness||business report u"v$[8  
g=4P-i3  
TTj] _R{n  
bupW*fD:  
借贷细帐||交验帐account rendered oSMIWwg7G  
u SZfim@Z7  
j^8Hjg  
2xuU[  
明细帐account stated ]A-LgDsS  
k
p[&SKU c  
=u9e5n  
u]
;\v%b  
与…银行开立一户头to open an account with u_ :gqvC=  
;+f(1=x  
J^` pE^S  
GPs4:CIgG  
与…银行建立交易to keep account with T`
v  
*yI((G/  
2g)q (  
ct*~\C6Ze  
继续记帐to keep account O&.gc p!  
i
0x[w>\-  
k~<ORnda  
96F+I!qC  
与…有交易to have an account with !&KE">3Qu  
!h1|B7N  
'#lE
U lB  
,0Udz0  
作成会计帐||有往来帐项to make out an account with u?g;fh6  
M#],#o*G  
9 WoTo ,q  
**9[e[(X  
清算||清理债务to make up an account O'k<4'TC  
W-RshZ\  
:Z;kMrU  
S
|RUc}(  
清洁帐目||与…停止交易to close ones account with 3=L5Y/  
&s.-p_4w^D  
!qs~j=;y3  
czo*_q%  
结帐to close an account g( eA?  
{ zalB" i  
14-uy.0[  
BXl Y V"  
清理未付款to ask an account||to demand an account %.IW H9P7  
N':d T  
F+Hmp\rM#  
:(jovse\  
结清差额to balance the account with x2]chN  
` NvJ  
<e8 Ux#x/  
5Obv/C  
清算to settle an account||to liquidate an account||to square an account :bp8S@  
ss7Z-A4z  
+N:M;uTS  
PsS8b  
审查帐目||监查帐目to audit an account 9@p+g`o  
+r =p,leb  
~ln96*)M;  
cC`PmDGq  
检查帐目to examine an account Kv\uBMJNW  
R^4 j0L  
9;pD0h|  
$xj> j  
转入A的帐户to charge the amount to As account 9[\$\l  
SC0_ h(zb,  
^w}BXVn  
%LdFS~  
以计帐方式付款to pay on account W(*?rA-PP  
/{X2:g{  
?)c9!hR  
G?yG|5.pU  
代理某人||为某人on ones account||on account of one .sPa${  
-+|{#cz  
?[Qxq34  
EtvYIfemr  
为自己计算||独立帐目on ones own account #>\8m+h 9  
{B6tGLt#bf  

}&*,!ES*  
_/[(&}M  
由某人收益并负风险on ones account and risk||for ones account and risk a s?)6  
D Kf:0E8  
3H/4$XJB  
4^BHJOvs  
由某人负担for ones account||for account of one :.EVvuXI  
w=75?3c7F  
RV+0C&0ff  
[mI;>q  
按某人指示||列入某人帐户by order and for account of one m3K .\3  
XFN4m
#  
. !;K5U  
uzUZuJ  
列入5月份帐目for May account ?qjlWCV|e  
W[tX%B  
HOAgRhzE  

{B lM<  
编入某中帐项下to pass to the account of||to place to the account of a)Ca:p  
L9)
nRV8  
4~/3MG  
r$Ck:Q}  
寄出清算书to send in an account||to send in render an account t1tZ
:4  
@5\ns-%  
U ORoj )$I  
w[wrZ:[  
支票薄cheque book n$y)F} .-  
[8Zvs=1  
[6Gb@jG  
U#!f^@&AB  
支票陈票人cheque drawer 5}t}Wc8  
n$T'gX#5  
Z6`[dAo  
PxHHh{y%c  
持票人cheque holder 9Iod[ x  
V<;w  
<);Nc1  
UjU*`}k3  
不记名支票cheque to bearer||bearer cheque Pb^Mc <j  
,s,VOyr @F  
7 a}qnk%  
sh%snLw  
记名支票||认人支票cheque to order ^B|Q&1  
U &\8~h  
#\]:lr{>?4  
m:7$"oq|  
到期支票antedated cheque AG$S;)Yl9c  
fc#zhp5bX  
hs"=>(P)  
hkq[xgX  
未到期支票postdated cheque (E*eq-8  
vA*Ud;%R  
Y &Sk/8  
O:Fnxp5@  
保付支票certified cheque Sp=6%3fZ]m  
}qf)L.  
D|}%(N@sl  
6:(*
u{  
未获兑现支票，退票returned cheque Sb&[V>!2^  
?m?DAd~ZY  
*L3>:],7  
}0P5~]S<5A  
横线支票crossed cheque [BpIzhy&}  
.'
y]Ea  
KU> $=Rd  
7aJLC!  
普通横线general crossing W~J> Srt  
C]tHk)<|42  
jQp7TdvLE$  
6mnj!p]3  
特别横线special crossing ^hhJ6E_W  
&ESE?{of)  
^f-?xX Px  
!?o661+b  
空白支票blank cheque gm63dE>  
8T:|~%Sw  
6p X[m{  
L)5YX-?  
失效支票，过期支票stale cheque q#$4Kt;  
pFLR!/J
  
\o- Q9V  
4|Dxyb>pS  
普通支票open cheque xbFoXYqgP  
][|)qQ %V  
OA\2ja~+  
gF@51K  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !}D!_z,)u  
ik@g;>pQD  
u.t( 78N  
{CM%QMM  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =gCv`SFW  
ZqHh$QBD 9  
0Dj<-n{9  
Ng?n}$g*  
支票换现金||兑现to cash a cheque E-NuCP%|c  
;O*y$|+PA  
Kf<-PA  
p!MOp-;-  
清理票款to clear a cheque e~C^*wL  
wz-9+VN6  
k#8,:B2  
$6~D 2K  
保证兑现to certify a cheque ]VifDFL
}  
N@$g"w  
[-X=lJ:+h  
A7*<,]qT  
填写支票数额to fill up a cheque Iz/o|o]#  
iV!o)WvG,F  
G2]/g  
s
T"U}  
支票上划线to cross a cheque Fi+v:L|  
^zv0hGk2  
@|:_?  
opQ%!["N  
开发支票to make out a cheque Ht
UFl  
.'md `@t  
\$
Xo5f<  
=.9L/74@  
签发支票，开立支票to draw a cheque||to issue a cheque )~1QOl "~  
;iJ*.wVq  
-s`/5kD  
CQf!<  
透支支票to overdraw a cheque */iD68r|-  
;/$=!9^sZ  
0oI3Fb;E  
[hs_HYqJ  
背书支票to endorse a cheque 9Xb,Swo~  
0z@KkU{Z  
/; ;_l2t  
{_0m0 8  
请付票款||清付票款to pay a cheque||to honour a cheque ^nu~q+:+#  
xc.(-g[  
99%oY  
D9 ~jMcX  
支票退票to dishonour a cheque D"^4X'6  
l
+BJh1^  
iUl5yq  
VG*Tdaua~  
拒付支票to refuse a cheque R[Q`2ggG  
GAONgz|ZI  
3n;UXYJ%  
OOy]:t4 /  
拒付支票to stop payment of a cheque :<ye:P1s  
t#tAvwFM8  
M>+FIb(  
bD_|n!3  
提示要求付款to present for payment T4,dhS|  
S'>(4a  
SoZ$1$o2  
}gQ FWT  
见票即付持票人payable to bearer  )N`a4p  
0d!1;jy,T  
4.|-?qG  
4G`7]<  
支付指定人payable to order RIBj9kd  
UR|UGldt_T  
~kUdHne(  
R)% Jr.U  
已过期||无效out of date||stale FB{4& ;  
9%e&Z'l  
T =r7FU  
%
a%x`S3  
请给出票人R/D||refer to drawer qdo
JIP{  
[MfKBlA  
+g8wc(<ik  
PjriAlxD  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H^cB ?i  
#L[-WC]1y  
?0_Bs4O\  
7'pCFeA>=T  
文字与数字不一致words and figures differ t2Dx$vT*&  
`2X~3im  
_:ypPRJ  
OYKeu(=L  
支票 23XSQHVx  
|:_WdU"Q]  
时间已过account closed MxMrLiqU6l  
SE=3`rVJ  
Ipo?>To  
"YbvI@pD  
更改处应加盖印章alterations require initials 8&FnXhZg4  
rW$ )f  
)SG+9!AbMZ  
=ML6"jr  
j)IXe 0dMC  
!yAg!V KY  
时间已过effects not cleared vJ96qX  
B
WdR~|2  
?o'!(3`L  

lWj{pyZ  
停止付款payment stopped =fmM=@!$<  
TCAtb('D  
T1TKwU8l  
b e[KNrO  
支票毁损cheque mutilated S;DqM;Q  
IV$pA`|V  
.{+<o  
p%) 1(R8qM  
汇款||寄钱to remit||to send money ;WX)g& 19x  
bqEQP3t^  
/mLOh2T  
Xq`|'6]/  
寄票供取款||支票支付to send a cheque for payment {KJ!rT  
s5? 1w  
PLDg'4DMg  
P,y*H_@k  
寄款人a remitter SaKaN#C  
K3jKOV8  
a4HUP*  
(`+%K_  
收款人a remittee LGx]z.30B  
Zt:.+.dV  
p/jC}[
$v  
Pg[XIfBva  
国外汇票foreign Bill 6t9Q,+nJ  
wi'CBfr'z  
@[{9B6NlV  
_[ml<HW]  
国内汇票inland Bill 1fBj21zG  
9W3zcL8  
61e)SIRz9I  
?Fgk$WqC  
跟单汇票documentary bill |sd 0fTK  
nNNs3h(Ss  
B"rV-,n{  
'TWZ@8h~  
空头汇票accommodation bill EA.4m3  
2pR+2p`  
?@"F\Bv<h  
P]]re,&R  
原始汇票original bill ;&B;RUUnTO  
|F)BKo D  
px6[1'|g  
R5M/Ho 4
 
改写||换新票据renewed bill KQ0Zy  
OwXw9  
f9FJ:?  
];& @T\Rj  
即期汇票sight bill||bill on demand Jq0aDf f  
Pn:L=*  
;&mefaFlWp  
;hP43Bi  
…days after date||…days after date…日后付款 &h1.9AO  

i("ok  
' S%?&4  
c*o05pMS  
…months after date||…months after date…月后付款 \\P
s*HN  
{%g]Ym=  
cXM4+pa=%  
fBtTJ+51}  
见票后…日付款…days after sight||…days sight W&E?#=*X  
?N
*m2rv  
HCOv<k  
1/b5i8I2v  
见票后…月付款…months after sight||…months sight Q<4Sd:P`"  
fmqHWu*wG  
\@")2o+  
DZPg|*KT  
同组票据set of bills } a#RX$d&  
vjNP  
PVfky@wl"  
7p"4r L  
单张汇票sola of exchange||sole of exchange x-0O3IIE  
R@ksYC3 F  
N %;bV@A9  
v6uXik  
远期汇票usance bill||bill at usance .%~m|t+Rt  
A7U]wW9  
+5AWX,9,-  
4KSZ;fV6/  
长期汇票long bill [wp(s2=  
o$PY0~#  
"d1~(0=6<m  
ngmHiI W  
短期汇票short bill eK8y'VY  
lVb{bO9-O  
VsIDd}~C%  
o03Y w)*  
逾期汇票overdue bill ~w Ekbq=  
Epo/}y  
EV=/'f[++  
EA#{N<  
宽限日期days of grace "rHcsuSEw  
\0)v5u  
%%uvia=e  
}, eV?eGj  
电汇telegraphic transfer （T.T） ^T>P  
l~mC$>f  
 9E`Laf  
QOT|6)Yb  
邮汇postal order||postal note （Am.）||post office order||money order msf%i!  
_bsAF^ ;  
B183h  
7+'&(^c  
本票promissory note （P/N） q8m[ S4Q]g  
:{8,O-  
w20)~&LE-  
h#:_GNu
F  
押汇负责书||押汇保证书letter of hypothecation xLN$!9t  
#(Xv\OE  
uT#4"G9A[  
(T65pP_P 7  
副保||抵押品||付属担保物collateral security NCX`
-SLv  
O su 75@3  
T<ka4  
_&SST)Y|  
担保书trust receipt||letter of indemnity d?6\  
8x~'fzf;Sq  
$cSmubZK  
bJ!(co6t  
承兑||认付acceptance S UBrFsA  
y8.3tp  
s#BSZP  
O\X=vh/D  
单张承兑general acceptance F2) \%HR  
']C" 'b  
yg WwUpY  
K^m`3N"  
有条件承兑qualified acceptance ;;>G}pG  
'hNRIM1  
rnSrkn"j{  
Nu,t,&B   
附条件认付conditional acceptance ]K-B#D{P  
Xs Ey8V  
P[K42mm  
N2uTWT>  
部分认付partial acceptance   49!(Sa_]j