[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。   HBiBv-=,  
会计报表statement of account gU;&$  
|=K_F3aJ  
hXB|g[zT  
vt1lR5  
往来帐目account current uMmXs%9T  
gzdG6"  
wK!~tYxP  
I7(?;MpI  
现在往来帐||存款额current accout 38IMxd9v  
sKL:p 3r  
Riry_   
}6]0hWsN[  
销货帐account sales :P+\p=  
27A!\pn  
rHz||jjU  
_}gtcyx  
共同计算帐项joint account ig+4S[L~n  
L{&U V0q!  
|E3X  
eQDX:b 
 
未决帐项outstanding account ,S&z<S_  
#07!-)Gv  
_[h8P9YI4  
o:p *_>&  
贷方帐项credit account||creditor account (zcLx;N  
s?C&s|'.  
OW@\./nM  
o{WyQ&2N  
借方帐项debit account||debtor account HM9fjl[  
YY5!_k  
q3P+9/6  
]$b2a& r9  
应付帐||应付未付帐account payable `{Tk@A_yd  
$8~e}8dt|  
O7G"sT1Dv  
.uz|/Zy  
应收帐||应收未收帐account receivable DN] v_u+}  
Hi}RZMr1  
j\&pej  
I]`-|Q E  
新交易||新帐new account 7'lZg<z{~j  
9Ul(GI(  
jp2Q9Z  
0JjUA xNq  
未决帐||老帐old account WT\<.Py  
SPkn3D6  
SU.ythU2,c  
8V/L:h#7  
现金帐cash account >SbK.Q@ei  
!wz/cM;  
na+d;h*~y  
*m+BuGt|  
流水帐running account Kg\R+i@#<  
b;cMl'  
X6e/g{S)  
4Y\wnwI  
暂记帐||未定帐suspense account cmwPu
K$  
~ 5 "JzT  
4,p;Km&  
Fr 2N[\>s  
过期帐||延滞帐overdue account||pastdue account cC{"<fYF  
KKe8 ly,  
XzIx:J6  
f. }c7  
杂项帐户sundry account l@Z6do  
~a9W3b4j  
#'baPqdO  
w8Sv*K  
详细帐单||明细表detail account "2ru7Y"  
Ol_q{^  
`{v?6:G:Q  
G\d$x4CVGc  
呆帐bad account iUk-'   
m"eteA,"k_  
+kK  
 >w6taX  
会计项目title of account e.d #wyeX  
Hh;:`;}  
FDzqL; I  
rZXrT}Xh{W  
会计薄||帐薄account-book y[};J vk  
lCd@jB{  
0pb'\lA  
PUJ2`iP1^3  
营业报告书||损益计算表account of budiness||business report d~J-|yyT  
l\0w;: N3  
72uz<i!&$  
Fh|#u:n  
借贷细帐||交验帐account rendered K6JVg$  
n{0Ld -zH  
Bh`N[\r  
-7H^n#]  
明细帐account stated Z6C=T;w  
pO  Iq%0]  
UB`ToE|Ii  
3\O |ii  
与…银行开立一户头to open an account with \2-@'^i  
AFvgbn8Qh  
T VmH  
2zSG&",2D  
与…银行建立交易to keep account with ^jB8Q  
g:l.MJT  
p^kUs0$GS  
$3T_.  
继续记帐to keep account @:0ddb71  
b3-eR5U/  
UV 4>N  
O%~jop7#6  
与…有交易to have an account with {#P`^g  
54;J8XT7  

*_Z#O,  
hRI"y":zD  
作成会计帐||有往来帐项to make out an account with =\#%j|9N9  
PP~rn fE  
UUK
P"  
iB0WEj[?  
清算||清理债务to make up an account &c(WE RW?-  
>SN|?|2U/  
iI@jZVk  
v8gdU7Ll,  
清洁帐目||与…停止交易to close ones account with M2x["  
( iJ1 ;x  
E CdvX0*a  
o@]So(9f  
结帐to close an account [XRCLi}  
JjpRHw8\  
93+"D`  
;=j@, yu  
清理未付款to ask an account||to demand an account - K%,^6  
!UOCJj.cA  
"'8KV\/D  
J89Dull  
结清差额to balance the account with hmx= 35  

@D-AO_  
f\+fo  
>-_d CNZ  
清算to settle an account||to liquidate an account||to square an account .6O"| Mqb  
7"7rmZ   
$@d9<83=  
;Sd\VR  
审查帐目||监查帐目to audit an account =.]l*6WV  
jztq.2-c#  
l$K,#P<)  
nJRS.xs  
检查帐目to examine an account tx"sH]n  
%8*64T")  
e{;OSk`x  
)eUW5 tS  
转入A的帐户to charge the amount to As account [s9O0i" Y  
tt%MoQ)  
48|s$K^  
dC
=)^(  
以计帐方式付款to pay on account ,BFE=:ZIK  
"dR|[a<#g  
|/gW_;(  
K.G$]H  
代理某人||为某人on ones account||on account of one 1Z[/KJ  
-p-B2?)A  
+\li*G]:J  
s[8@*/ds  
为自己计算||独立帐目on ones own account =n^!VXaL]]  
J 7C4V'_  
QDpEb=|S  
2=?tJ2E  
由某人收益并负风险on ones account and risk||for ones account and risk b 
}T6v  
 tv XW  
T!wo2EzE  
UgWs{y2SE.  
由某人负担for ones account||for account of one KXV[OF&J  
Ca%g_B0t  
kc/{[ME  
\% sVHt`c  
按某人指示||列入某人帐户by order and for account of one bs9aE<j  
e*+FpW@  
9}
B`uJ  
b 1&i#I?{  
列入5月份帐目for May account "<}&GcJbz  
e]=!"nJ+  
GDYFU*0  
 )1g"?]  
编入某中帐项下to pass to the account of||to place to the account of zEZLKWm9-  
JFgoN,xn  
/-6S{hl9Ne  
Ll MpS<2NO  
寄出清算书to send in an account||to send in render an account 2MA]jT  
65ly2gl  
OT^%3:
zg  
9dMrgz&'  
支票薄cheque book cI]WrI2CQa  
,ZblIOWb  
[sW.CK=3  
Sx
   
支票陈票人cheque drawer \D>$aLO*?  
50dGBF  
2iu_pjj  
`
Q+moX  
持票人cheque holder >:=|L%]s;\  
]d[ge6  
fjnTe  
)} DUMq7  
不记名支票cheque to bearer||bearer cheque Oi"a:bCU  
{{C`mgC  
#k3t3az2{  
.oEmU+  
记名支票||认人支票cheque to order ]]}tdn_  
)Qm[[pnj  
rQTr8DYH  
C0=9K@FCb  
到期支票antedated cheque 5unG#szq  
q_ =b<.;  
~lEVXea!  
yGg,$WM  
未到期支票postdated cheque m8623DB"  
)'l*Tl  
TwyM\9 l7  
0
i CPi)B  
保付支票certified cheque Gamr6I"K  
IPuA#C  
tU"raP^=  
s08u @  
未获兑现支票，退票returned cheque PiFD^w  
E^w:KC2@  
a:~@CUD >I  
D[O{(<9  
横线支票crossed cheque `ovtHl3Q  
lq.Te,Y%w  
W"L&fV+3  
K; FW  
普通横线general crossing > Oh?%%6  
wPbkUVO   
X5YiFLH>y\  
SM[
Bv9|0  
特别横线special crossing j?b\+rr  
3M5#4n\v$  
,? E&V_5  
c= UU"  
空白支票blank cheque \3Oij^l0  
L.6WiVP)  
AvR2_  
l0*
Gb  
失效支票，过期支票stale cheque N__H*yP  
NGYyn`Lx  
7dihVvL $  
W{XkVKe1a  
普通支票open cheque ^s\3/z>b4!  
9Qj2
W  
u%2<\:
~j  
PIcrA2ll  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount HEK-L)S. *  
!BU)K'mj  
/EwGW  
QbYc[8-[  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t?;T3k[RM  
O?bK%P]ay  
Fb2%!0i  
~;-9X|
 
支票换现金||兑现to cash a cheque O`FqD{@V  
$#o1MX  
tXF]t   
jW*1E*"  
清理票款to clear a cheque 4{9d#[KW  
4dH}g~[P9  
G,&%VQ3P>  
b|^I<7  
保证兑现to certify a cheque H;<!TX.zD  
"cho }X  
?y},,  
B%<e FFV\  
填写支票数额to fill up a cheque ~#Md"3  
gL$& @NY  
5,+\`!g  
hJ%1  
支票上划线to cross a cheque )tZ`K |  
9-h.|T2il  
OQ_stE2i  
bv?0.{Z  
开发支票to make out a cheque PW}OU9is  
!J>A,D"-
 
Ru%|}sfd  
O^{1RV3:,T  
签发支票，开立支票to draw a cheque||to issue a cheque .I?@o8'x  
?s} %  
#S Q XTR  
1uG=`k8'k  
透支支票to overdraw a cheque TZ^LA L'8_  
7r{qJ7$%  
XL< )v_  
2iXoj&3e  
背书支票to endorse a cheque {'3D1#SK  
2V#6q,2  
C77D{@SM  
jThbeY[  
请付票款||清付票款to pay a cheque||to honour a cheque (;o*eFC F  
D\L!F6taS  
_pDjg%A>n  
.{dE}2^  
支票退票to dishonour a cheque "mj^+u-  
H;vZm[\0N-  
Z-Wfcnk  
OS7RQw1  
拒付支票to refuse a cheque vx0UoKX  
mPt)pn!rA  
:=g.o;(
/N  
= TcOnQj  
拒付支票to stop payment of a cheque :uCdq`SaQl  
p, #6 @*  
4!%]fg}Um  
vb =CFV#  
提示要求付款to present for payment ~@c-*  
u]vPy ria  
to3?$-L  
xe:' 8J6L  
见票即付持票人payable to bearer 4\Di,PPu  
@6.]!U4w  
H:}}t]E  
=3+L#P=i9  
支付指定人payable to order ~ l )t|'6  
r%MyR8'k]  
F?*k}]Gi  
mY2:m(9"5  
已过期||无效out of date||stale ) h"Fla  
-q2MrJ*  
OhWC}s  
Lt<oi8'N   
请给出票人R/D||refer to drawer EZAm)5:]A  
>q|Q-I~gs  
i.@*tIK  
i&F~=Q`  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds edN8-P(  
V9jFjc?  
_Xh=&(/8@  
kyAs'R@z  
文字与数字不一致words and figures differ JLW$+62  
|HgfV@Han  
zzJ^x8#R  
U>3 >Ex  
支票 -uR{X G. D  
1M+Zkak7p  
时间已过account closed MSB%{ 7'o  
'  o=E!?  
D0M!"c>\  
*PcVSEP/0  
更改处应加盖印章alterations require initials {5x>y:v  
`QLowna  
-- S"w@  
HWbBChDF  
pGk"3.ce  
59MR|Jt  
时间已过effects not cleared m+$/DD^-zl  
}:^XX0:FK  
5rF/323z  
a(Sv,@/  
停止付款payment stopped N[ Q#R~Hn<  
'}zT1F* p=  
G-8n  
It\BbG=  
支票毁损cheque mutilated e[p^ p!a  
2VMX:&3 5J  
@ V5S4E  
yA0Y 14\*  
汇款||寄钱to remit||to send money JJNmpUJ  
mS7E_A8  
pP oxVvG{  
|+mOH#Aty  
寄票供取款||支票支付to send a cheque for payment I$Eg$q  
]TfeBX6ST  
,E]|\_]  
:+1bg&wQ  
寄款人a remitter jDp]R_i  
hgif]?:C<  
}{#7Z8  
:7k`R62{  
收款人a remittee yHtGp%j  
*|CLO|B)  
ZnQ27FcW  
& ]%\.m  
国外汇票foreign Bill SE-} XI\  
J;"nm3[.q  
l]/> `62  
W
=M< c@  
国内汇票inland Bill y,1S&k  
vnF g%M!  
JN)"2}SE  
w0\4Wa  
跟单汇票documentary bill L c{ !FG>  
ju r1!rg%  
 QZ:v  
%!D_q~"H  
空头汇票accommodation bill I}1fEw>8  
=^ gvZ|]  
=cknE=  
AwA1&mh  
原始汇票original bill :Z]/Q/$  
@s3aR*ny$  
fg< (bXC  
kS[Dy$AB/2  
改写||换新票据renewed bill US"2O!u  
&~42T}GTWG  
5=Zp%[#  
!;ZBL;qY9  
即期汇票sight bill||bill on demand TR+Q4Y:  
YcEtgpz@  
'=-s1c@^  
[Aa[&RX+9  
…days after date||…days after date…日后付款 `f2W;@V0  
t4C<#nfo  
k`{RXx  
*c!;^Qyp&  
…months after date||…months after date…月后付款 #IbS  
ttTI#Fr2  
Bi$ 0{V Z8  
;,()wH  
见票后…日付款…days after sight||…days sight k{zs578h2  
qAnA=/k`  
=I %g;YK  
QZ6[*_Z6  
见票后…月付款…months after sight||…months sight J~M H_N  
U#OWUZ  
j\%?<2dj=  
Ompi~  
同组票据set of bills O-y6!u$6&  
^cfkP(Y3kx  
t$ACQ*
O  
&?}kL= h  
单张汇票sola of exchange||sole of exchange dcV,_  
)er?*^9Z  
j;$6F/g  
s
ZlJ/_g  
远期汇票usance bill||bill at usance tn(?nQN3  
PU,6h}  
GhSL%y  
rC* sNy2  
长期汇票long bill hr)+P k  
z }FiU
[Hs  
u=_b
M2;~Z  
0
BbiQXU  
短期汇票short bill &/J.0d-*``  
34/]m/2NZK  
3I(dC|d  
+0oyt?  
逾期汇票overdue bill BLl%D  
c,3'wnui  
&hSnB~hi  
v^y}lT  
宽限日期days of grace zN?$Sxttx  
_WRR 3  
JLFFh!J  
#;qFPj- v  
电汇telegraphic transfer （T.T） >o0&:h|>$'  
-dc"N|.  
;PP_3`  
wHBHkz  
邮汇postal order||postal note （Am.）||post office order||money order 2|T|K?R^  
k"3Z@Px :  
i5L+8kx4  
I>YtWY|ed  
本票promissory note （P/N） FcA)RsMI*  
mK7^:(<.LO  
%~~z96(  
rA1zyZlz  
押汇负责书||押汇保证书letter of hypothecation ~I/>i&|M1  
|2t7G9[n  
&2P:A  
~_f |".T  
副保||抵押品||付属担保物collateral security [i<$ZP
  
e@2E0u4   
laD.or  
[`Qp;_K?t  
担保书trust receipt||letter of indemnity ?}1JL6mF{  
OGE#wG"S  
)"i>R ~*  
C,VqT6E<  
承兑||认付acceptance DS[l
,x  
9Ww=hfb5UW  
SS45<!iy  
$&n240(  
单张承兑general acceptance vBCZ/F[  
&ESR1$)'P  
NBbY## w0  
]Nd'%M  
有条件承兑qualified acceptance J4'!  
B4*X0x  
9rf|r 3  
I")"
s  
附条件认付conditional acceptance n/-p;#R  
4?*"7t3  
]~g|SqPA@  
MSYLkQ}_b  
部分认付partial acceptance   v%l|S{>(