[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。   y^2#9\}K  
会计报表statement of account /&CUspb  
>@^<S_KVh  
+'- rTi\  
A#<vG1  
往来帐目account current ./$ <J6-J  
r=h8oUNEJ*  
xN6>2e  
iJ}2"i7M  
现在往来帐||存款额current accout IuNkfBe4m  
@4;&hP2Z:  
QQ@9_[N  
g^1r0.Sp{8  
销货帐account sales f%c06Un=  
3 h#s([uL  
{
={^6@  
;t}'X[U  
共同计算帐项joint account |Eb&}m:E $  
IWQ&6SDW$z  
D
/Rv&>Jh  
:3v9h^|+  
未决帐项outstanding account SaCx)8ul0  
.>P~uZiX!  
9hy'DcSy,  
GE@uOJ6H  
贷方帐项credit account||creditor account pjACFVMFX  
[6H}/_nD  
cST\~SUm  
!Q!&CG5l  
借方帐项debit account||debtor account @d&g/ccMxd  
j~epbl)pC  
^]VcxKUJ  
TM0b-W (H  
应付帐||应付未付帐account payable H.:9:I[n  
L_^`k4ct  
d<#p %$A4  
?9p$XG  
应收帐||应收未收帐account receivable wS V@=)H\:  
V7:\q^$  
V~85oUc\-  
:<|Z.4}kJb  
新交易||新帐new account Lx%:t YZ  
0pD[7~^o  
)S2iIi;Bq  
V{0%xz #  
未决帐||老帐old account 6+iK!&+=  
p'}lN|"{O  
(-\]A|
 
k{a)gFH O  
现金帐cash account /_q#ah  
7aQn;  
_%%yV  
>60"p~t  
流水帐running account  45)D+  
PK+ x6]x
 
Pg Syt  
ailG./I+  
暂记帐||未定帐suspense account zka?cOmYF[  
-KiR j!v |  
;,rnk
-  
VD/&%O8n  
过期帐||延滞帐overdue account||pastdue account r{S=Z~J  
3p_b8K_bG  
`E W
!-v)  
KzG_ <<  
杂项帐户sundry account j7}lF?cJ2  
Z(HZB
  
@^!\d#/M  
.b,~f  
详细帐单||明细表detail account aM$=|
%9/  
/'4Q{8.a  
vL$|9|W(  
,T$r9!WTM  
呆帐bad account oIb) Rq!m  
[/OQyb4F<  
p![&8i@ym  
A*F9\mjI5  
会计项目title of account y"-{$N  
b@6:1x  
Xhse~=qA  
@+&'%1  
会计薄||帐薄account-book {2:d`f qD  
GJ`UO  
1~@|eWr|  
]_u`EvEx6  
营业报告书||损益计算表account of budiness||business report SKR;wu  
:!O><eQw  
p+[}Hxx=  
)b92yP{  
借贷细帐||交验帐account rendered N@()F&e
  
r?^"65=  
fK_~lGY(  
<tuS,.  
明细帐account stated o?wt$j-  
M/#U2!iFk  
W2<3C  
t77'fm  
与…银行开立一户头to open an account with K]<u8eF  
Q#pnj t hM  
]fE3s{y &-  
^f|<R8`  
与…银行建立交易to keep account with L/x(RCD  
Dtt-|_EMS  
oLS7`+b$  
& @6 GI<  
继续记帐to keep account XG&K32_fs  

nU17L6'$  
E>}q2  
v=p0 +J>  
与…有交易to have an account with DA=1KaJ.  
lKWr=k~  
{|6z+vR  
k[9A,N^lZB  
作成会计帐||有往来帐项to make out an account with Qh-4vy=r  
/^2CGcT(  
2~FPw{]j  
CH;;V3  
清算||清理债务to make up an account a$m_D!b~_  
B 8{ uR  
? )_7U  
fsvYU0L  
清洁帐目||与…停止交易to close ones account with ]:et~pfW  
jBpVxv  
Q2c*.Y  
Qra>}e%*
 
结帐to close an account "2;N2=~7  
M<(u A'  
U$'y_}V  
5pJ*1pfeo  
清理未付款to ask an account||to demand an account J]fS({(\I  
IN^_BKQt  
yvxl_*Ds8  
uT
GcQs}  
结清差额to balance the account with % {Q-8w!  
=i6:puf  
 %+wF"  
cy1jZ1)  
清算to settle an account||to liquidate an account||to square an account kCA
5|u  
)ooWQ-%P  
kon=il<@  
b
k3Unreh  
审查帐目||监查帐目to audit an account ^,V[nfQR  
[/ohk&  
A]?^ H<  
2OalAY6RS  
检查帐目to examine an account <*
Y'lV  
El6bD% \G  
&p"(-  
4;*f1_;f~  
转入A的帐户to charge the amount to As account IKcKRw/O$  
wPnybb{  
n93zD*;5  
8#59iQl  
以计帐方式付款to pay on account (p |DcA]BX  
<v$QM;Ff  
sKfXg`0  
|(ocD md  
代理某人||为某人on ones account||on account of one 8Rxc&`_X  
iP "EA8  
"s]y!BLk  
ow.6!tl0=h  
为自己计算||独立帐目on ones own account l2&hBacT  
\F ifzKA  
Jps .;yjk  
R8<eN9bJ9  
由某人收益并负风险on ones account and risk||for ones account and risk QIV%6q+*R  
daX*}Ix  
dWR1cvB(wY  
f=I:DkR  
由某人负担for ones account||for account of one ]}2Ztr)zZ  
&1Fply7(Ay  
xj
q0D[  
s[ c^"@HT  
按某人指示||列入某人帐户by order and for account of one hz)9"B\S
 
nb+m.X  
qtzRCA!9(Z  
AS;.sjgk  
列入5月份帐目for May account nG
rVw&  
(wA?;]q(  
!T'X 'Q  
2k1aX~?  
编入某中帐项下to pass to the account of||to place to the account of 8D~x\!(p\  
'6zd;l9Z  
r4 eUZ .8R  
C6@t  
寄出清算书to send in an account||to send in render an account +LzovC@^  
(@&I_>2Q  
SRz&Nb  
R^P_{_I*"  
支票薄cheque book Eark)  
8/Rm!.8+~  
7g6RiH}  
(5`T+pAsV  
支票陈票人cheque drawer p|VcMxT 9-  
vJCf~'  
{}\CL#~y  
@{}rG8  
持票人cheque holder P5URvEnz:  
(pYY kR"  
A=`*r*  
;f%|3-q1[  
不记名支票cheque to bearer||bearer cheque agsIS
u(  
 5$Kf] ZP  
FH\CK  
BGqa-d  
记名支票||认人支票cheque to order =nhzMU9c\y  
|:2c$zq  
D ,M@8h,  
'_o@VO  
到期支票antedated cheque 9<cOYY  
,sDr9h/'C3  
s4,(26y  
P qEA
qP  
未到期支票postdated cheque m6U8)!)T  
"!q?P" @C  
\ 4gXY$`@  
xzikD,FV  
保付支票certified cheque - ]Y wl  
IZ~.{UQ  
mk=#\>  
`&g:d E(j  
未获兑现支票，退票returned cheque dVGbe07  
=_QkH!vI  
gX*K&*q   
d=F-L  
横线支票crossed cheque -e*BqH2t  
Yx1 D)  
Q]\j>>  
>L[lV_M_>
 
普通横线general crossing -P#nT 2  
4}-#mBV]/  
AMTslo  
JEHK:1^  
特别横线special crossing v*r9j8
 
!Zs,-=^D  
cyMs(21  
;BI)n]L  
空白支票blank cheque E1W:hGI  
t _\MAK  
9^zx8MRXd  
*Nlu5(z  
失效支票，过期支票stale cheque re uYTH  
;r!\-]5$  
w3bIb$12  
u(hC^T1  
普通支票open cheque a:u}d7T3e  
Taasi` k  
Y/P]5: =h  
%F5 =n"  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZQ[~*)  
hW%p#g;  
'v`_Ii|-  
F^rl$#pCS  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /=ylQn3 *  
p7UTqKi  
_,Q[2gQ5N  
bi,mM,N/  
支票换现金||兑现to cash a cheque AbZ:(+@cP  
"Ot{^_e  
7@P6 56{  
76cEKH
a<  
清理票款to clear a cheque 
-f.R#J$2  
|nm2Uy/0  
`a'`$'j  
!!+Da>  
保证兑现to certify a cheque C BlXC7_Mi  
h,]+>`b  
]fC7%"nB  
q^6N+^}QN  
填写支票数额to fill up a cheque PP-kz;|  
.e$%[)D  
sR!+d:LJ4  
s3< F  
支票上划线to cross a cheque V}:'Xgp*N  
%MuaW(I o  
CJA+v-  
0n5!B..m}  
开发支票to make out a cheque 8uA<G /Q;  
0||F`24  
P;c0L;/  
bK7.St  
签发支票，开立支票to draw a cheque||to issue a cheque ue9h   
Y)OBTX  
5)*6V&  
\n(
ROf^'  
透支支票to overdraw a cheque I>Y{>S  
LE|<O  
$_bZA;EMQ  
uk6g s)qxC  
背书支票to endorse a cheque YZ\@)D;  
* gHCy4u{  
l/F!Bq[*g  
l $w/Fz  
请付票款||清付票款to pay a cheque||to honour a cheque R8uj3!3^  
pz @km  
{? 2;0}3?;  
-3]|[  
支票退票to dishonour a cheque G1p'p&x.  
K @C4*?P  
3W'FcE)|E  
mR,O0O}&  
拒付支票to refuse a cheque 4y>(RrVG  
)-#i8?y3C  
e?1KbJ?.  
E[*0Bo]  
拒付支票to stop payment of a cheque req-Q |  
NQ{-&#@/v  
6lZGcRO  
"5(W[$f*]v  
提示要求付款to present for payment p2^)2v  

1x;@~yU  
^Rk^XQCh  
_G[6+g5|  
见票即付持票人payable to bearer o"4E+1qwM  
l_b_-p  
e3pnk =u  
`Jqf**t  
支付指定人payable to order 1~L
\s}|2d  
B6uRJcD4  
{RJ52Gx(  
[tz u;/  
已过期||无效out of date||stale S%{lJYwXt  
{yU0D*#6  
u`+'lBE,  
d^y86
pq.  
请给出票人R/D||refer to drawer j^{b^!4~}  
18rp; l{  
+8eVj#N  
3wo'jOb  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )tCx5 9  

X]MTaD.t  
?F25D2[(  
/wlFD,+8  
文字与数字不一致words and figures differ [lZ=s[n.  
&rcdr+'  
|lY`9-M`I  
RB *P
0  
支票 e]Puv)S>{8  
<ipWMZae0F  
时间已过account closed {H'X)n$  
yduuFK  
gz#+  
)u-ns5  
更改处应加盖印章alterations require initials Z"]xdOre  
0a@c/XGBp  
~Z7)x7 z  
}]`}Ja  
:Nkz,R?  
zv,\@Z9.($  
时间已过effects not cleared i"<ZVw  
5e )i!;7Uv  
C!hXEtK  
E~}[+X@  
停止付款payment stopped y1nP F&_  
|MVV +.X  
t={poQC~  
r<v_CFJ  
支票毁损cheque mutilated "7:u0p!  
mcCB7<. e  
&hO$4qtN  
v,8Si'"i+  
汇款||寄钱to remit||to send money \6Xn]S
 
" xlJs93c  
":nI_~q  
(&k')ff9K  
寄票供取款||支票支付to send a cheque for payment 6RL~iD;X  
{({ R:!c  
aE}=^%D  
w{~" ;[@  
寄款人a remitter _@7(g(pY 3  
N-Qu/,~+  
=%xIjxYl  
W%=Zdm rv  
收款人a remittee \G]K,TG  
rYD']%2  
7(H?k  
C"k2<IE  
国外汇票foreign Bill GpScc'a7  
ixg\[5.Q+  
87R%ke  
r}Ltv?4  
国内汇票inland Bill F_K   
K6ciqwUO  
.vN)A *  
)8 oEs  
跟单汇票documentary bill $3lt{ %  
fi5YMYd1  
cn@03&dAl  
SlR7h$r'  
空头汇票accommodation bill Oib[\O7[z  
k>7gy?Y!K<  
d~w}NK[(  
'9f6ZAnYpQ  
原始汇票original bill q/A/3/  
Cm99?K  
L00Sp#$\  
+Kxe ymwr2  
改写||换新票据renewed bill i-|/2I9%  
)r-T=  
pM1=UF  
c
b\jrbj6  
即期汇票sight bill||bill on demand 9yO{JgKA  
USlF+RY@3L  
s@/B*r9  
&19lk   
…days after date||…days after date…日后付款 JHnk%h0  
.`:oP&9r  
@$2`DI{_^  
MA~|y_V  
…months after date||…months after date…月后付款 0f_66`  
w:~nw;.T  
4he v ;  
SD)5?{6<  
见票后…日付款…days after sight||…days sight %@M0 0~-  
n$XMsl.>  
LsuAOB 8  
>1#DPU(g  
见票后…月付款…months after sight||…months sight {JCSR2BB  
|!?2
OTY  
tI/mE[W  
j<`I\Pmv  
同组票据set of bills "`gfy  
h;cB_6vt  
$)kk8Q4+K  
'w>uF g1.  
单张汇票sola of exchange||sole of exchange ;t.SiA  
hNu>s  
V+4k!  
Xq=!
"E  
远期汇票usance bill||bill at usance X ,V= od>  
tJ(c<:zD  
]# tGT0   
\'\N"g`Fr  
长期汇票long bill 9,Crmbw8  
.y/NudD  
m'G?0^Ft  
\NvC   
短期汇票short bill  [%gK^Zt  
- s?dzX  
.
N2nJ/  
sRo<4U0M;l  
逾期汇票overdue bill rw}
5nv  
orcZyYU  
y]~+`9  
oo$WD6eCR  
宽限日期days of grace ZNL;8sI?>  
0-;DN:>  
#cSw"A  
o{S}e!V
b  
电汇telegraphic transfer （T.T） #Tgz,e9  
X:xC>4]gG'  
$ ufSNx(F  
886 ('  
邮汇postal order||postal note （Am.）||post office order||money order Skr \a\ J  
L.I}- n  
IGF37';;  
$v?
!
6:  
本票promissory note （P/N） q N[\J7Pz9  
q>(I*=7  
~vjr;a(B  
c'TiWZP~  
押汇负责书||押汇保证书letter of hypothecation \>aa8LOe  
1drqWI~  
A .jp<>  
'
q=NTP  
副保||抵押品||付属担保物collateral security #+k.b_LS  
61s2bt#  
'5OVs:)"^  
rH2tC=%  
担保书trust receipt||letter of indemnity x[.z"$T@  
<x>k
3bD  
xsY>{/C  
*$4A|EA V  
承兑||认付acceptance 1"4nmw}  
<L!~f`nH2  
Z+`{JE#  
vxzf
[  
单张承兑general acceptance ]`/R( "l[  
c9ov;Bw6S  
<De3mZb  
;I`,ZKY  
有条件承兑qualified acceptance c=jI.=mi3  
mKf>6/s{c  
qqz,~EhC  
t7*H8  
附条件认付conditional acceptance upEPv .h  
D"(3VIglq  
kj<D4)  
~\@<8@N2a6  
部分认付partial acceptance  
K+`-[v5\