[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。   a(DZGQ-as  
会计报表statement of account XL/oy'_  
^8l3j4  
kxqc6  
qM!f   
往来帐目account current T\ }v$A03  
BS,5W]ervE  
9C)3 b3  
dJ%Rk#?;A  
现在往来帐||存款额current accout 1mVVPt^6  
Ao,!z  
-0VA!3l  
5H:~6z  
销货帐account sales oTD-+MZn  
2 ssj(Qo  
=6:L+V  
dbuJ~?D,  
共同计算帐项joint account 7kX$wQZ_  
Am4^v?q  
Cq*}b4^;  
7}cDGdr  
未决帐项outstanding account ?9gTk \s?R  
sId(PT^  
oS#'u1k  
z(` }:t  
贷方帐项credit account||creditor account D_n}p8blT  
~@4ZV  
t
a4JWllf  
2Jo~m_  
借方帐项debit account||debtor account ?cs]#6^  
7.
e7Fi
{  
GKyG #Fl  
Gkv~e?Kc~^  
应付帐||应付未付帐account payable ]C ~1]7vb  
O%JsUKV  
]
Q4PbW  
QSF"8Uk  
应收帐||应收未收帐account receivable jH&_E'XMX  
GT'7,+<?N  
5Z9~ &U  
Rj}o4s2x  
新交易||新帐new account )W1(tEq59  
mGe|8In  
```d:f  
iO*`(s  
未决帐||老帐old account nJleef9  
HUJ|-)"dw  
N~):c2Kp<9  
^}o7*  
现金帐cash account ;n} >C' :  
xEVLE,*?>  
eB=v~I3  
/}w#Jk4pD  
流水帐running account zUs~V`0  
!.3R~0b  
3a#PA4Ql  
JAlU%n?R  
暂记帐||未定帐suspense account 69C8-fF0[I  
.73zik   
g5[D&  
`
l>93A  
过期帐||延滞帐overdue account||pastdue account <Zp^lDxa  
ieo|%N{'  
jow7t\wk  
$s-9|Lbs`  
杂项帐户sundry account 2'wr={>W  
X"[dQ_o  
kDzj%sm!  
~n[b^b  
详细帐单||明细表detail account JFM"ii{8  
a-]hW=[  
.3VK;au\\  
`,wcQ  
呆帐bad account |JUe>E
*  
)n7|?@5U  
-@''[m.*  
r^$\t0h(U8  
会计项目title of account
d5
DP^u  
vd}*_ d  
UvkJ?Bu  
aSOU#Csx  
会计薄||帐薄account-book `gBD_0<T7  
F=XF]  
\bhOPK>w  
%O#)Nq>mp  
营业报告书||损益计算表account of budiness||business report k$C"xg2  
'_B_&is  
Bvz62?  
wms1IV%;  
借贷细帐||交验帐account rendered 6W5d7`A  
U1l0Uke  
coD
jL.u  
Kw )KA^KF  
明细帐account stated f1A_`$>  
jFtg.SD  
`f@{Vcr%i  
I(pb-oY3!I  
与…银行开立一户头to open an account with ><[| G9  
Dk6?Nwy"  
],n%Xp  
9"~9hOEct  
与…银行建立交易to keep account with W.^Ei\w/t  
TWUUvj`.  
(@ "=F6P  
o]A XT
8  
继续记帐to keep account J'W}7r  
 }mKwFVZ  
L?!$EPr  
?cJY B)  
与…有交易to have an account with 5.wiTy  
VBM/x|'  
Jy9bY  
gI)u}JX  
作成会计帐||有往来帐项to make out an account with 8x9Rm  
!#?8BwnaZ  
lWbZ=x_0  
?w*yW;V`  
清算||清理债务to make up an account wxj>W[V  
5:UyUB  
> @+#  
4.8nY\_WF  
清洁帐目||与…停止交易to close ones account with =`-|&  
ryg4hHspl  
iX%[YQ |  
3qtr9NI  
结帐to close an account 3[r";Wt#  
fD{II+T  
s"i~6})K<$  
B oqJ   
清理未付款to ask an account||to demand an account }p=g*Zo*C;  
3y ryeS  
G+VD8]!K1  
qgx?"$ Z  
结清差额to balance the account with # ORO&78  
zI^Da!r.  
M;KA]fmc  
fywvJ$HD]L  
清算to settle an account||to liquidate an account||to square an account :I \9YzSs@  
78d_io}w  
A "S/^<  
DI,K(_@G  
审查帐目||监查帐目to audit an account A2NF<ZsD  
W`rMtzL5  
 F~6#LT  
K'aWCscM  
检查帐目to examine an account *tc{vtuu~^  
B76 v}O:  
*P!s{i  
T6Ctf#  
转入A的帐户to charge the amount to As account PK4`5uT  
xx }GOY.J  
+?[BU<X6u  
wAFW*rO5o  
以计帐方式付款to pay on account rCBfD  
g$FEEDF  
Gr: 3{o`  
26L~X[F  
代理某人||为某人on ones account||on account of one ;Lo&}U3F,!  
cSK&[>i)4  
5f^>b\8+ |  
7LCp7$Cp  
为自己计算||独立帐目on ones own account jQ=~g-y  
inAAgW#s}  
eEl.. y  
vfwA$7N  
由某人收益并负风险on ones account and risk||for ones account and risk 2r&R"B1`(  
X}cZxlqc  
hat>kXm2K  
= 96P7#%  
由某人负担for ones account||for account of one {v` 2sB  
(qBvoLkF9N  
@I-Lv5  
p $ouh  
按某人指示||列入某人帐户by order and for account of one yz\c5  
eZLMP  
eV7u*d?  
Xsuwa-G!5~  
列入5月份帐目for May account Pc_VY>Ty  
;%Hf)F  
>cN~U
3  
F$MX,,4U  
编入某中帐项下to pass to the account of||to place to the account of zt=0o|k  
rwE%G>Vb  
T$ +-IAE  
^2JpWY:|7  
寄出清算书to send in an account||to send in render an account Q_p[kKH  
U@F)2?  
MYLsHIPC  
?okx<'"[  
支票薄cheque book VDbI-P&c  
6#e::GD  
;V5yXNQ  
Vj?DA5W`'  
支票陈票人cheque drawer ][;G=oCT  
ds:->+o  
f)Xr!7  
'h1b1,b~  
持票人cheque holder :5fAPK2r<  
sJG5/w  
I?Aj.{{$G%  
;GGK`V  
不记名支票cheque to bearer||bearer cheque X"aEJ|y  
q,>?QBct*  
"xJ 0 vlw  
h8e757z  
记名支票||认人支票cheque to order w ej[+y-  
^|MjJsn  
6Jz^  
\G|%Zw|  
到期支票antedated cheque tBATZ0nK`Q  
``U^COD  
13hE}g;.  
2&!bfq![  
未到期支票postdated cheque lB91An  
`D$JvN  
M]]pTU((  
WjSc/3Qy  
保付支票certified cheque "&.S&=FlI  
LOy0hN-$b  
IiBD?}  
PxFWJ?=  
未获兑现支票，退票returned cheque m!tx(XsXU  
)\uO9PB[O  
M<PIeKIEB  
v *-0M  
横线支票crossed cheque _nh[(F<hz  
4NN$( S-W  
mLV[uhq   
Gq<X4C#|  
普通横线general crossing 2
{Vcb  
}~K`/kvs
 
.xhK'}l[  
.iMN,+qP  
特别横线special crossing 5q9s,r_  
ew _-Eb  
%UUH"  
5irwz 4.4  
空白支票blank cheque 66x?A0P  
FTc.]l
aO  
G;NF5`*4mc  
b$%0.s  
失效支票，过期支票stale cheque >MK>gLg}!  
*Xo]-cKL0  
)SryDRT  
ez]tAW  
普通支票open cheque "tjLc6Xl^  
:cu#V  
g V5zSudW  
-HSs^d
P`  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /sM~Uq?  
xx{!3 F  
J^R=dT!  
nOx4<Wk&  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4P^6oh0"  
F   
jls-@Wl  
-7J|
l  
支票换现金||兑现to cash a cheque 2(5ebe[
 
`w I/0  
s,#>m*Rh  
 |@NiW\O  
清理票款to clear a cheque kmzH'wktt  
s .W dxh  
W>-Et7&2  
I>L-1o|^  
保证兑现to certify a cheque "ju6XdZ o  
uqz]J$
 
X7k.zlH7T  
{uzf"%VtP  
填写支票数额to fill up a cheque U9b?i$  
BIuK @$  
bf
o["  
*
CHI2MB  
支票上划线to cross a cheque quY:pqG38q  
MSf;ZB  
9z6XF]A  
9tF9T\jW  
开发支票to make out a cheque YPHS1E?  
H":oNpfb  
|:8bNm5[  
2eMTx wt*S  
签发支票，开立支票to draw a cheque||to issue a cheque %^RN#_ro(3  
MEB it  
<b,~:9*?  
pz"0J_xDM  
透支支票to overdraw a cheque @)J+,tg/7  

;!(<s,c#:  
P.gb1$7<  
'7O3/GDK  
背书支票to endorse a cheque lg^Z*&(  
5\z`-)  
Omd .9  
,v"YqD+GC5  
请付票款||清付票款to pay a cheque||to honour a cheque a+n0|CvF  
(o`{uj{
!  
g+z1  
eM8}
X[  
支票退票to dishonour a cheque /Rl6g9}  
82l~G;.n3  
O%bEB g  

EFz&N\2  
拒付支票to refuse a cheque 4:FK;~wM&x  
V:y'Qf2M  
M3.do^ss  
@;"|@!l|  
拒付支票to stop payment of a cheque 9 AJ(&qY(  
VVlr*`  
Zu7)gf  
7Op>i,HZk\  
提示要求付款to present for payment 79;<_(Y  
$&=S#_HQS  
vam;4vyu  
r]6
C  
见票即付持票人payable to bearer RCpR3iC2  
]9^sa-8  
%KLp ig  
Z.Lc>
7o  
支付指定人payable to order {tWf  
H*}y^)x  
j:v@p
zTD  
?{[ v+t#  
已过期||无效out of date||stale {z{bY\  
o4Om}]Ti  
tS6qWtE  
h'{ C[d  
请给出票人R/D||refer to drawer r8RoE`/T  
DW[N|-
L  
#"G]ke1l$  
~nay"g:  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'd9INz.  
#AJM6* G9  
[MUpxOAsd  
"]} bFO7C  
文字与数字不一致words and figures differ %iQD /iT5  
~UP[A'9jJ  
SHfy".A6.0  
=c\>(2D  
支票 =%TWX[w  
.[I
Cx  
时间已过account closed !2f[}.6+  
&O
H={Au  
xqu }cz  
X aMJDa|M  
更改处应加盖印章alterations require initials ,? ^ p(w  
uxr #QA  
s;ls qQk  
H&-zZc4\  
sBT2j~jhJ  
rX2.i7i,  
时间已过effects not cleared W')Yg5T  
n-tgX?1'  
I 
7{T  
Pd_U7&w,5  
停止付款payment stopped Mh]Gw(?w  
<Zmg#  
!Wntd\w  
gCB |DY  
支票毁损cheque mutilated 
%]}  
t.i 8 2Q  
&w_j/n W^'  
g}1B;zGf  
汇款||寄钱to remit||to send money Z 2V.3  
2K/4Rf0;  
(x;@%:3j$  
#lL^?|M  
寄票供取款||支票支付to send a cheque for payment 8e1UmM
[  
aC8} d  
3 /g~A{  
/ *#r`A  
寄款人a remitter Z>k#n'm^z  
$r@zs'N  
; F"g$_D0  
h+g_rvIG*  
收款人a remittee R'as0 u\  
BYL)nCc  
/~%&vpF-L  
IL#"~D?
  
国外汇票foreign Bill m$>H u@Va  
P~>OS5^  
*v^Jb/E315  
Fo5FNNiID  
国内汇票inland Bill &[?\k>  
:^6y7&o[  
Q4#m\KK;i9  
LM<qT-/qs  
跟单汇票documentary bill l*Gvf_UH  
$]/{[@5  
aFX=C>M  
)-I {^(  
空头汇票accommodation bill _7Ju  
/|6N*>l)y  
g[' ^L+hd  
WUn]F~Lt  
原始汇票original bill AUG#_HE]k  
z% ?+AM)P  
xX&+WR  
'urafE4M  
改写||换新票据renewed bill {T$9?`h~M  
cKca;SNql1  
!GjQPAW  
$Vg>I>i  
即期汇票sight bill||bill on demand >C>.\  
NZ:,ph  
=7=]{Cx[  
F]O`3e=!  
…days after date||…days after date…日后付款 K<3A1'_  
G5BfN U  
m]6mGp  
hR?{3d# x2  
…months after date||…months after date…月后付款 #CTE-W"|HE  
`KoV_2|  
zj{pJOM06  
AlaW=leTe  
见票后…日付款…days after sight||…days sight ]m3HF
&  
oWT3apGO  
V+Y%v.F  
Woym/[i  
见票后…月付款…months after sight||…months sight PO:{ t  
 ?(1y  
YoNDf39
 
i>`%TW:g  
同组票据set of bills rpha!h>w1%  
-=Q*Ml#I  
m.rmM`  
`Y$4 H,8L  
单张汇票sola of exchange||sole of exchange *Hn8)x}E  
L,/%f<wd  
lukB8  
"%w u2%i  
远期汇票usance bill||bill at usance 0Th&iA4  
k 1~&x$G  
194)QeoFw  
ITI)soa~  
长期汇票long bill ~qKY) "gG  
(y~TL*B  
4xje$/_d  
-GrE}L  
短期汇票short bill Ee! 4xg  
+7.',@8_V  
U%QI a TN*  
X&`t{Id?6  
逾期汇票overdue bill A?P_DA  
XNkn|q2  
6A-|[(NS  
uo8YP<q  
宽限日期days of grace FcU SE  
^\=`ed
N0  
\~$#1D1f  
yNBfUj -L  
电汇telegraphic transfer （T.T） "<1{9  
^}o2  
f.$af4 u  
583|blL  
邮汇postal order||postal note （Am.）||post office order||money order dR,fXQm  
k?^z;Tlvw  
(hbyEQhF  

f2`2,?  
本票promissory note （P/N） aX'*pK/-  
?N9u
u4  
p_%Rt"!  
n
Dxz~8  
押汇负责书||押汇保证书letter of hypothecation hRhe& ,v  
d\8l`Krs[_  
htF] W|z  
gjDHo$  
副保||抵押品||付属担保物collateral security hz@bW2S.  
@*((
1(q  
oap4rHk}  
)Ql%r?(F+  
担保书trust receipt||letter of indemnity W/h[A3 `3N  
^<2p~h0 \  
h S&R(m  
/a4{?? #e  
承兑||认付acceptance *z8\Lnv~k  
M .mf
w#*  
vl:KF7:#m  
UP,c|  
单张承兑general acceptance M8(t'jN  
cVF"!.  
(*iHf"=\  
`b$.%S8uj=  
有条件承兑qualified acceptance L4nYXW0y  
T_4/C2  
wnC81$1l~  
*$g-:ILRuZ  
附条件认付conditional acceptance Y$@?.)tY  
"4{r6[dn  
J)-x!y>  
&tj!*k'  
部分认付partial acceptance   (9dl(QSd