[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。   VueQP|  
会计报表statement of account f.84=epv  
NT9- j#V  
_E<O+leWf  
-kri3?Y,  
往来帐目account current (VI* c!N  
JS7}K)A2B6  
iLd"
tn'  
6dR-HhF  
现在往来帐||存款额current accout ~v(M6dz~vk  
{S
"  
(=tF2YBV  
M|E 2&ht  
销货帐account sales g yH7((#i  
@uM3iO7&
 
J(&M<<%  
b}*@=X=4o  
共同计算帐项joint account {p*hNi)0  
yZ~eLWz  
e5>5/l]jsg  
s?;<F  
未决帐项outstanding account "tz0ko,(  
 MV;Y?%>  
%f> |fs  
)av'u.]%c  
贷方帐项credit account||creditor account J XRf4QmG  
'oHOFH9:{b  
{Fp`l\,  
pGb
Fg&  
借方帐项debit account||debtor account OxHw1k  
A]O5+"mc  
T.
w}6?2  
x [{q&N!"`  
应付帐||应付未付帐account payable Dss/>! mN  
E%2!C/+B  
gC_s\WU  
: `6$/DK  
应收帐||应收未收帐account receivable &(uF&-PwO4  
B-ri}PA  
K.iH  
j zmSFKg*  
新交易||新帐new account Z/6'kE{l  
j#nO6\&o  
b6WC@j`*T  
sRe#{EuJ  
未决帐||老帐old account o~.o^0Y  
}2BH_  2  
2) /k`Na  
4z0R\t jT  
现金帐cash account WP%{{zR$  
*/5<L99v  
rm)SfT<  
hDD~,/yVxs  
流水帐running account X.T\=dm%v  
il>x!)?o  
kO,VayjT  
{7Gx9(  
暂记帐||未定帐suspense account THbtu*E
l  
vA

"`0  
v-7Rb)EP  
ll<9f)  
过期帐||延滞帐overdue account||pastdue account b!^M}s6  
@^:7UI_  
hV>4D&<  
]lB3qEn<  
杂项帐户sundry account B~_,>WG  
94'k7_q  
AK~`pq[.  
J^g,jBk  
详细帐单||明细表detail account
\\2k}TsB  
Ah"'hFY  
X
8,7_D$  
Dc&9emKI  
呆帐bad account 6L:trLuQ  
S-M)MCL  
P
"V{y|2  
#E$Z[G]  
会计项目title of account VT5cxB<  
#A|D\IhF  

F; MF:;mM  
 [`hE^chd  
会计薄||帐薄account-book StdS$XW  
:p\(y  
; Oi[:Ck  
V&mH#
k  
营业报告书||损益计算表account of budiness||business report 0U~;%N+lv  
'd2qa`H'}B  
dK J@{d  
EZ%

w=  
借贷细帐||交验帐account rendered XoKO2<3  
]M+VSU  
_X,[]+ziu%  
nL":0!DTRD  
明细帐account stated O:5Rp_?^  
S/n j5Lh  
9k=U0]!ch  
JGk3b=K  
与…银行开立一户头to open an account with s.R-<Y3  
>op:0on]}  
B.}_] ,  
u{OS6Ky  
与…银行建立交易to keep account with BrlzN='j}  
tT@w%Sz57N  
E'e8&3!bx  
W.#}qK" q  
继续记帐to keep account d}{LM! s  
VxkCK02k  
(B_7\}v|_  
L25kh}Q#7  
与…有交易to have an account with ?Do^stq'4  
sJ))<,e5I  
JQKC;p  
y*VQ]aJ  
作成会计帐||有往来帐项to make out an account with DU5:+" u3  
P"(z jG9-  
*#&k+{a^2  

!US8aT  
清算||清理债务to make up an account HE#,(;1i  
^[{`q9A#d  
gk
!E$NyE  
z-EwXE  
清洁帐目||与…停止交易to close ones account with EJf#f
 

./
'~];&  
}x
Aie(  
b]!9eV $  
结帐to close an account ! dU9sB2  
qP~WEcH`[  
?z2jk  
Tub1Sv>J  
清理未付款to ask an account||to demand an account \~JNQ&_o  
?PBa'g  
9R9__w;  
-PNi^ K_  
结清差额to balance the account with [8>z#*B  
v,/[&ASz  
{Ge+O<mD  
?e F@Q!h  
清算to settle an account||to liquidate an account||to square an account ;B&^yj&;  
`I5O4|K)  
2O eshkE  
&
4,WG  
审查帐目||监查帐目to audit an account "j{i,&Y$_  
x^A7'ad0  
s}6+8fE"  
;{|X,;s  
检查帐目to examine an account 10p8|9rE}B  
n;wwMMBM  
ev9;Ld  
bS>R5*Zp  
转入A的帐户to charge the amount to As account _ Yfmxn8V  
\gLxC  
|xn#\epy@  
(+* ][|T  
以计帐方式付款to pay on account A (Bk@;  
cv}aS_`f  
93j{.0]X  
B$rTwR"(-  
代理某人||为某人on ones account||on account of one /Rj#sxtdw  
3gAR4  
>R!"P[*  
3UdU"d[75  
为自己计算||独立帐目on ones own account 8p&kLo&  
i[\w%(83Fi  
-"=)z/ S  
C,/O   
由某人收益并负风险on ones account and risk||for ones account and risk \)OEBN`9#  
Ly;I,)w  
Hou*lCA
  
Gav"C{G  
由某人负担for ones account||for account of one ;j{7!GeKa  
CEuWw:)  
.}q]`<]ze  
fAGctRGH  
按某人指示||列入某人帐户by order and for account of one zJ+3g!  
s =Df `  
En(7(qP6}  
#uSK#>H_!  
列入5月份帐目for May account 8-m 3e  
8V9 [a*9  
q/NY72tj0  
q*,Q5  
编入某中帐项下to pass to the account of||to place to the account of {^#2=`:)O
 
`0{ S3v  
qz!Ph5(  
yhpz5[AuO  
寄出清算书to send in an account||to send in render an account "xe=N  
Tk*w3c"$  
P ZxFZvE  
S,''>`w  
支票薄cheque book E V2 )  
d H? ScXM=  
c pk^!@c  
sYqgXE.  
支票陈票人cheque drawer <_Eg?ePW#  
ib$nc2BPb  
Dw_D+7>(v  
2C$R4:Ssw)  
持票人cheque holder ;#1Iiuh  
.m;G$X|3U  
`S3>3  
MV0Lq:# N  
不记名支票cheque to bearer||bearer cheque a^t?vv  
Tde0~j}  
bl;zR  
rkB'Hf  
记名支票||认人支票cheque to order =Q<L eh=G  
,lt8O.h-l  
t{d SX?<nt  
yHeEobvb  
到期支票antedated cheque C3XmK}h  
0:=ZkEEeU  
HpVj
ee  
sbj";h=E  
未到期支票postdated cheque rY0u|8.5Q  
-r<#rITH"  
UG;Y^?Ppe5  
OtTBErQNF  
保付支票certified cheque 2;$k(x]  

En6H%^d2  
52d^K0STC  
F%d\~Vj  
未获兑现支票，退票returned cheque P[ r];e  
_:g&,2bc  
WG7k(Sp]  
XL$* _c <)  
横线支票crossed cheque 71fk.16  

j(rL  
&fOdlQ?  
$t~@xCi]S  
普通横线general crossing DgHaOAdU  
 \ %=9  
V\]" }V)"  
lrWQOYf2  
特别横线special crossing ;CHi\+` 5  
"O[j!fG8,  
7.Kc:7  
Y&HK1>M_  
空白支票blank cheque j*v40mXl`2  
I1Sa^7  
kc `V4b%  
E.`U`L  
失效支票，过期支票stale cheque A{eLl  
)~J>X{hy  
ao" %WX  
?, r~=  
普通支票open cheque .|qK+Hnc  
<A5 ]]{9 +  
V/d/L3p  
)E# 2J$TD  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4mjgt<`  
/u%h8!"R  
%V`F!D<D  
M:KbD|  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *l+OlQI0+  
B+d<F[|  
JA)? p{j  
Ys+OB*8AE  
支票换现金||兑现to cash a cheque iD38\XNMV  
X? :o;wB  
fWc|gq  
$rF=_D6  
清理票款to clear a cheque )4> 2IQ  
K,'*Dz  
&3F}6W6A  
:<Y}l-x  
保证兑现to certify a cheque O,bkQY$v  
?3ig)J,e[  
E/&Rb*3  
1"7Sy3  
填写支票数额to fill up a cheque g]c[O*NTL  
\0l>q  ,  
0P^L}VVX  
%J:SO_6  
支票上划线to cross a cheque zya5Jb:Sg  
I:bD~Fb3  
Ho DVn/lr  
UJfT!==U  
开发支票to make out a cheque XqRJr%JH  
$Nrm!/)*'}  
.:p2Tbo  
hz;|N W{u  
签发支票，开立支票to draw a cheque||to issue a cheque !Cgx.   
fDE%R={!n5  
SK1!thQy  
Y2B&go  
透支支票to overdraw a cheque ah @uUHB  
NN0$}acp  
YprHwL  
;6@r-r  
背书支票to endorse a cheque 6u`F d#  
k#8Ti"0  
c4&'D;=  
H>9CW<
8  
请付票款||清付票款to pay a cheque||to honour a cheque `l2O?U-@  
5D M"0  
ZyOv.,y  
8[r9HC  
支票退票to dishonour a cheque Mb3}7@/[  
%ms'n
 
6sIL.S~c)  
3nT Z)L }  
拒付支票to refuse a cheque l4n)#?Q?  
u2oKH{/z  
P%)gO  
 +`7KSwa  
拒付支票to stop payment of a cheque iz
h<I0  
UnVm1ZWZ  
m9U"[Huv1E  
DD" $1o"  
提示要求付款to present for payment %Qg+R26U  
5es[Ph|K5  
J=.`wZQkS  
f.24:Dw,  
见票即付持票人payable to bearer vR0];{  
ycFio ,  
V8eB$in  
#%J5\+ua  
支付指定人payable to order tm7u^9]  
| mu+9  
%m:m}ziLQ  
aP'"G^F  
已过期||无效out of date||stale "V{yi!D{<  
AiD[SR  
\!]Ua.e<  
*'ZB*>  
请给出票人R/D||refer to drawer S+TOSjfis  
"[}O"LTQ  
.]aF 1}AI  
/1?R?N2>0  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cyxuK*x<  
0%!rx{f#\  
kB5.(O  
$gBd <N9|c  
文字与数字不一致words and figures differ Y(.OF Q  
7ugZE93!  
7d92Pe  
CK, 6ytB  
支票 > iE!m  
`jST  
时间已过account closed FKe,qTqa  
zhY+x<-  
1-RIN}CSd  
p4p@^@<>X  
更改处应加盖印章alterations require initials @ 49nJi  
<F11m(  
Be+0NXLVy  
xkOpa,=FI  
h*u`X>!!  
pm{|?R  
时间已过effects not cleared r-
,e;o>9  
j5@:a  
$%VuSrZ&  
 |W< +U  
停止付款payment stopped 9n}p;3{f  
&@ JvnO:  
[pVamE  
l }XU5 9  
支票毁损cheque mutilated ja=F7Usb  
u1xSp<59C  
^&g=u5 d0  
?W E  
汇款||寄钱to remit||to send money :_M;E"9R  
%'0TXr$  
>vo=]cw  
2Pc%fuC  
寄票供取款||支票支付to send a cheque for payment xeGb?DPu  
@3kKJ  
'mV9{lj7E  
%kgkXc~6|x  
寄款人a remitter I@\OaUGr+  
%/updw#{B  
:kfp_o+J  
wj[$9UJb  
收款人a remittee 1#1 riM -  
{\[5}nV  
;2Q~0a|  
tDAhyy73  
国外汇票foreign Bill ^_lzZOhG  
ZcYh) HD  
~)(\6^&=|  
]vuwkn+)  
国内汇票inland Bill /r_~:3F  
a'\o 7_  
1{P'7IEj  
} (!EuLL  
跟单汇票documentary bill z5TuGYb<  
{/pm <k=  
/> 4"~q)  
1!>Jpi0  
空头汇票accommodation bill sN5B7)Vc  
Y3O#Q)-j$  
;qBu4'C)T  

@Vu(XG  
原始汇票original bill c_elShK8#  
S]E.KLR?[;  
V\6]n2  
#h/Mbj~S  
改写||换新票据renewed bill K(q-?n`<  
)aX,%yK  
WVLHfkN  
9Vf1Xz  
即期汇票sight bill||bill on demand VcoOeAKL  
Q?X>E3=U  
fNrgdfo  
~jsLqY*(+  
…days after date||…days after date…日后付款 v%ioj
0,  
+E1h#cc)  
`UBYp p  
o;?/HE%,[  
…months after date||…months after date…月后付款 QD%L0;j  
`:axzCrCfR  
Zv#Ll@v  
<ZB1Vi9}8  
见票后…日付款…days after sight||…days sight Z> r^SWL  
t#2(j1  
&~W:xg(jN  
{P*m;a`}  
见票后…月付款…months after sight||…months sight h9eMcCU  
u7=U^}#  
%dY<=x#b  
N$[{8yil^w  
同组票据set of bills H<3I 5Kgt  
v,ju!I0.  
[p<w._b i  

xt*u4%  
单张汇票sola of exchange||sole of exchange 73){K?R  
] KmO$4  
=%/)m:f!^  
p|]\P%,\  
远期汇票usance bill||bill at usance Qubp9C#r  
 z^<"x|:  
 #B\"'8#  
_]:z \TDn  
长期汇票long bill S9
#)A->  
F>rH^F  
?Ec7" hK  
yeMB0Z*r  
短期汇票short bill 6H7],aMg$A  
(P$H<FtH  
" W|%~h
 
vuYSVI2=H  
逾期汇票overdue bill ^U!0-y  
)vSRHE  
Ywwu0.H<  
15sp|$&`  
宽限日期days of grace \o^2y.q:>  
r >nG@A  
Nal9M[]c  
b1($R[  
电汇telegraphic transfer （T.T） a0#J9O_  
gdQvp=v]  
j?+X\PtQ  
ruy}/7uf  
邮汇postal order||postal note （Am.）||post office order||money order V=*wKuB  
P ! _rEV  
X)% A6M  
SBS3?hw  
本票promissory note （P/N） Ll4g[8  
BT"XT5@  
v%iflCK  
^t#&@-'(d  
押汇负责书||押汇保证书letter of hypothecation c.e2M/  
$A-J,_:T<  
T]c%!&^_  
%xyou:~0zs  
副保||抵押品||付属担保物collateral security sdo[D  
;N?]eM}yf  
#NryLE!/  
6g)GY"49  
担保书trust receipt||letter of indemnity h3xAJ!  
AnX%[W
"  
1bn^.768l  
4v{o  
承兑||认付acceptance {fjdr  
q}?4f*WC  
~S,,w1`  
,]d/Q<  
单张承兑general acceptance |3KLk?2  
jr:7?8cH0L  
~G6Ox)/  
/x p|  
有条件承兑qualified acceptance ",KCCis  
yL-YzF2  
R1$:~p2m  
9j6QX~,  
附条件认付conditional acceptance !'9Feoez  
)u`[6,d  
@X;!92i  
lUMS;H(  
部分认付partial acceptance   '$ t