[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。   / O|Td'Z  
会计报表statement of account 6zELe.tq  
Q>##hG:m  
b*@&c9I;q  
]L[JS^#7  
往来帐目account current Cca~Cq[%*(  
rwasH,+  
4o)(d=q  
N:"M&EUM  
现在往来帐||存款额current accout m j'"Z75  
+"TI_tK,S  
>SY2LmV'a  
hg$qbeUl  
销货帐account sales o",f(v&u%  
NKupOJJq  
K
'a#Mg  
^ =aml  
共同计算帐项joint account \9[NH/.Z{  
Q$/V)0  
c,+L +  
)Ix-5084  
未决帐项outstanding account V=G b>_d  
Dlqn~  
8<E!rn-  
-lJx%9>  
贷方帐项credit account||creditor account *%P>x}6w3  
YlZYS'_  
~.\73_M=A  
94Kuy@0:+  
借方帐项debit account||debtor account .5jnKU8NF  
[q0_7  
.
E?bH V  
+#de8/x   
应付帐||应付未付帐account payable oi3 3{#%t  
kr EH`f  
P5yJO9
7  
<M5{.`o  
应收帐||应收未收帐account receivable c4!c_a2pS  
_QC?:mv6-  
0})7of  
2)HxW
}o  
新交易||新帐new account ,(;p(#F>
 
tEpIyC  
k;"R y8[k  
a2(D!_dZR  
未决帐||老帐old account  gQ[]  
c%xED%X9  
}mtC6G41Q  
w~cq% %  
现金帐cash account b@{%qh,C  
kuKn JWv  
$ uz 1  
mMD$X[:  
流水帐running account l`~a}y"n  
I>YtWY|ed  
Ti
9:'I  
41 c ^\1  
暂记帐||未定帐suspense account $ DABR  
1`2);b{@  
6ywnyh  
l1+w2r
d1  
过期帐||延滞帐overdue account||pastdue account Q5`+eQ?_\  
M[`w{A  
\ pe[V~F  
o1p$9PL\:  
杂项帐户sundry account :$GL.n-?  
p ?Ij-uo"o  
QXIbFv  
.Y^d
9 .  
详细帐单||明细表detail account Z,N7nMJf  
hX'z]Am<  
n !CP_  
2heWE  
呆帐bad account K&\BwBU  
`/gEKrhL-  
]$?zT`>(F  
pZ@W6 }  
会计项目title of account l7D4`i<F  
3u"J4%zg|L  
Vx\#+)4  
)LMBxyS  
会计薄||帐薄account-book ~q#[5l(r8  
oC@"^>4  
,,wyydG  
1=/MT#d^?  
营业报告书||损益计算表account of budiness||business report ^%4( %68  
Rrs`h `'-  
w|n?m  

>r4Y\"/j  
借贷细帐||交验帐account rendered L[QI 5N  
56O<CgJF<  
yaYIgG  
S8W_$=4  
明细帐account stated yoA*\V  
3'
:[i2[  
!w ;A=  
,G!_ SZ  
与…银行开立一户头to open an account with x`=5l`  
u%gm+NneK  
*`pec3"  
f-f\}G&G  
与…银行建立交易to keep account with w'!}(Z5X?  
pRk'GR]`  
Ie`SWg*WL  
9q0,K" x)  
继续记帐to keep account {7M4SC@p|  
}v(H E%~}  
Cn./Naq  
 ]5)&36  
与…有交易to have an account with )8 N)Z~h  
\A~I>x  
]a%\Q2[c  
R2H\ ;N  
作成会计帐||有往来帐项to make out an account with i$LV44  
!i"9f_  
h?pGw1Q  
-)->Jx:{  
清算||清理债务to make up an account <x%my4M  
EJ &ZZg  
n.H`1@  
FDG
KMGZ  
清洁帐目||与…停止交易to close ones account with E<m"en&v  
ywsz"/=@  
*i]Z=  
"*>QxA%c4  
结帐to close an account dE9aE#o  
C>K"ZJ  
)>A%F
L9  
r{:la56Xd  
清理未付款to ask an account||to demand an account G3?a~n^b  
2Nt]Nj`  
;Wrd=)Ka  
HjF'~n  
结清差额to balance the account with =B{$U~}  
G
}
hkr  
>8mW-p  
A`8}J4  
清算to settle an account||to liquidate an account||to square an account }-]s#^'w  
&B5R
zz-'  
[r< Y0|l,m  
xyJgHbml  
审查帐目||监查帐目to audit an account O [ ;6E  
m5Laq'~0_  
Y<$"]@w  
H&K)q5~  
检查帐目to examine an account T6?d`i i1  
eEds-&_  
FVLA^$5 c  
+w}%gps  
转入A的帐户to charge the amount to As account @Oc}\Rg  
%^@0tT  
;>hPHx  
^~kFC/tQ  
以计帐方式付款to pay on account %KVRiX  
?B31t9  
O7_NXfh|  
sVl:EVv  
代理某人||为某人on ones account||on account of one JC?V].) y5  
6 VJj(9 %  
/SM#hwFxJ&  
Hn2Q1lF-ip  
为自己计算||独立帐目on ones own account R8Ei:f}  
M(f*hOG{Y  
;0}"2aGY  
5suSR;8  
由某人收益并负风险on ones account and risk||for ones account and risk -`<N,  
V\lF:3C  
3G0\i!*t  
\Hx#p`B%  
由某人负担for ones account||for account of one ZFw743G  
YO4ppL~xe  
sN/Xofh  
]tV{#iIJ*  
按某人指示||列入某人帐户by order and for account of one k 5\ zGsol  
K?<Odw'k  
Jx[e{o)o  
H;}ue  
列入5月份帐目for May account +[nYu)puP  
*>H'@gS  
F,$$N>  
8pKPbi;(2  
编入某中帐项下to pass to the account of||to place to the account of `)_FO]m}jS  
|"&4"nwa  
TgG)btQ  
jtCob'n8  
寄出清算书to send in an account||to send in render an account g}`CdVQ2M<  
9CSz<[  
8y )i,"  
xo3)dsX  
支票薄cheque book ?4dd|n  
"@bk$o=  
H zK=UcD  
m`6`a|Twp$  
支票陈票人cheque drawer JugQ +0  
b8Ad*f\  
\shoLp   
Eu_0n6J  
持票人cheque holder jh!IOtf  
::t!W7W  
vx,6::%]  
R5~m"bE  
不记名支票cheque to bearer||bearer cheque _e^V\O>  
667t
L(
 
{i?K~| h  
J)~=b_'<  
记名支票||认人支票cheque to order SaScP  
Wsz9X;  
dz DssAHy  
g9`ytWmM  
到期支票antedated cheque pfIvBU?  
jtJU5Q  
+DDvM;31w  
D7oV&vXg  
未到期支票postdated cheque $:P~21,  
<0MUn#7'  
1&WFs6  
sVf7g?  
保付支票certified cheque eS+LFS7*k  
T{Q&}`D)r  
l0,O4k2'  
G]4+Qr?  
未获兑现支票，退票returned cheque U%olH >1K  
BF#e=p  
DA\O,^49h  
L32ki}2  
横线支票crossed cheque w/@%x
y  
c Z,_O~  
b(,[g>xH  
J)+eEmrU  
普通横线general crossing rJxT)bR  
m]vr|:{6/  
1A *8Jnw  
A`8If  
特别横线special crossing D~,R@7  
ld6@&34  
w, wt<@}  
>TJ$Z3
 
空白支票blank cheque Sn,z$-;h;  
@ vudeaup  
Fx\Re]~n  
{,-#;A*yW  
失效支票，过期支票stale cheque Plv+mb  
)<&QcO_  
_69\#YvCG  
U9s y]7  
普通支票open cheque
glUP  
mUw,q;{  
'%4,!  
+cN2 KP  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }8e%s;C  
_XtY /7n  
HB^azHr  
AJ}Q,E  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )}v2Z3:  
D%btlw?{  
SfR_#"Uu  
ShP V!$0  
支票换现金||兑现to cash a cheque UYUdIIoL  
ySZ)yT  
:|TBsd|/x  
M`FL&Ac  
清理票款to clear a cheque 04TV./uA  
xcA`W|M  
im"v75 tc  
D1a4+AyI  
保证兑现to certify a cheque aMWNZv  
V7<} ;Lzm  
,q1RJiR  
BVDo5^&W  
填写支票数额to fill up a cheque ^EZoP:x(oE  
AmHIG_'  
N 2\,6<  
t!LvV.g+  
支票上划线to cross a cheque UF tTt`N2  
Hl51
R"8o  
YDJc
@*D  
[o6d]i!  
开发支票to make out a cheque RY&~{yl$"1  
j.sf FS  
bVym  
:1Ay_b_J  
签发支票，开立支票to draw a cheque||to issue a cheque BH^q.p_#>X  
1?;s!6=  
cD]t%`*  
{^F_b% a4z  
透支支票to overdraw a cheque uWSG+  
Sk xaSJ"  
pmZr<xs   
Zx6BK=4G  
背书支票to endorse a cheque ul E\>5O4h  
:HC{6W`$  
6aL
`^^  
e5dwq  
请付票款||清付票款to pay a cheque||to honour a cheque *KNR",.  
/>$kDe  
ugz1R+f_4{  
\VW.>@s~  
支票退票to dishonour a cheque !Qy3fs  
RAvV[QkT  
h4U .wk  
LS;kq',  
拒付支票to refuse a cheque 1-`8v[S  
&Ef'5  
'yl`0,3wV  
%H54^Z<y  
拒付支票to stop payment of a cheque ),86Y:^4  
-7CkOZ T  
`#~@f!';  
>PTq5pk  
提示要求付款to present for payment i^yQ; 2-  
Xo P]PR`cQ  
=6>mlI>i  
j&F&wRD%r  
见票即付持票人payable to bearer nG2RBeJV  
@E1N9S?>  
H4UnF5G  
U7O2.y+  
支付指定人payable to order 0=~Ji_5mB  
=^6]N~*,D  
|@ia(U~  
sD M!Uv2n  
已过期||无效out of date||stale ~*&_zPTN  
e_ Y>
[/Om  
27)$;1MT:  
]RV6(|U4_  
请给出票人R/D||refer to drawer % L]xar  
fZgZ  
zZkwfF  
:iq1-Pw  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >LLFe~9`g  
UJO+7h'  
V /|@  
.iw+#  
文字与数字不一致words and figures differ ]^dXB0  
R5Ti|k.~Y"  
#;+GNF}0mG  
4!D!.t~r  
支票 i id
K}<o  
)U5AnL  
时间已过account closed yVSJn>l!  
$H?v  
8I JFQDGA9  
nlh%O@,  
更改处应加盖印章alterations require initials Bp9 u6R  
RE*;nSVFt  
M>-x\[n+  
[<6ez;2 q'  
^,,|ED\M{m  
:0r@o:H  
时间已过effects not cleared !s
5 _JO  
fy7]
I?vm@  
~u.CY  
5E4np`J  
停止付款payment stopped hCM+=]z"  
ZjbMk3Y  
TEv3;Z*N  

fAXF_wj  
支票毁损cheque mutilated C4ge_u#  
G$WMW@fy  
G3m+E ;o1  
%vgn>A?]1  
汇款||寄钱to remit||to send money TtlZum\  
t '* L,  
ZxY%x/K  
~#Vrf0w/  
寄票供取款||支票支付to send a cheque for payment YDO#Q= q%  
] vQn*T"^  
|G }qY5_  
eWE7>kwh  
寄款人a remitter @}qMI   
R FWJ ZN"  
x+47CDDu3  
(6!W8x7  
收款人a remittee B/AS|i] sM  
/U+0T>(HS  
WQK ~;GV-  
~}+F$&  
国外汇票foreign Bill ?`lIsd  
i1}Y;mj  
m?0caLw<  
s:  pmB\  
国内汇票inland Bill "`s{fy~mV  
&( aw  
8\P!47'q  
tP^2NTs%]  
跟单汇票documentary bill _ 5nLrn,~  
IN~Q(A]Z%  
)T&ZiHIJ3  
c<fl6o)  
空头汇票accommodation bill I82GZL  
"w7wd5h  
0QcC5y;  
N"L @  
原始汇票original bill b9X"p*'p  
E
9<oA.  
*:}9(8d  
,%6!8vX  
改写||换新票据renewed bill v)1@Ew=Y%  
h&}z@  
Vq4g#PcG  
.Yg7V'R1  
即期汇票sight bill||bill on demand )&Af[mS  
SI\ O>a9{  
|$   
~)vq0]MRg  
…days after date||…days after date…日后付款 4z6kFQgu  
YMXhzqj  
E?v:7p<  
;#)sV2F\&  
…months after date||…months after date…月后付款 5d|h
P4fEc  
7!F<Uf,V3  
upi\pXv  
!A":L0[7n  
见票后…日付款…days after sight||…days sight M$,4B  
e>J.r("f  
Z
W>iq M^9  

o=C:=  
见票后…月付款…months after sight||…months sight ((Uw[8#2`  
%^pm~ck!  
mM(Z8PA9-  
zPm|
$d  
同组票据set of bills *{<460`!q  
b@X+vW{S  
\&BT#8ELG  
<*_DC)&79  
单张汇票sola of exchange||sole of exchange 4m1@lnjp  
;
r?s7b/>  
++\s0A(e  
*{x8@|K8  
远期汇票usance bill||bill at usance _D"V^4^yqu  
9w!PA-) L  
s'B$/qCkR  
\$ +#7( K  
长期汇票long bill .VXadgM  
@PzRHnT*  
<P@ "VwUX  
o#u hPUZ
 
短期汇票short bill {&TP&_|H  
&[b(Lx|i  
JCjV,
 
<I 0EjV  
逾期汇票overdue bill 3;?DKRIcX  
w
5<&
b1:  
!,<rW<&;  
>c)-o}bd^  
宽限日期days of grace  | \FJ  
ech1{v\B|  
W#9A6ir>  
4 D)M_O  
电汇telegraphic transfer （T.T） B,b^_4XX$  
0u}+n+\g  
Y>2oU`ly,  
7hlzuZob+y  
邮汇postal order||postal note （Am.）||post office order||money order "M}3T?0 O  
Yij_'0vZ  
eWOZC(I*z  
{VE1c'E"V?  
本票promissory note （P/N） L_5o7~`0  
XyYP!<].C  
-&h<t/U  
~--b#o{  
押汇负责书||押汇保证书letter of hypothecation Z{^P
nit  
;>CM 1  
jO.c>C[?  
8a;;MJ)  
副保||抵押品||付属担保物collateral security Ow0(q^H<  
a(_3271  
D\Fu4Eg  
&[t} /+)  
担保书trust receipt||letter of indemnity Wgm{ ]9Q  
PG{"GiZz=  
Iuve~ugO  
CqLAtS X7  
承兑||认付acceptance DD'RSV5]  
w ""  
I:UN2`* #  
^f] 9^U{  
单张承兑general acceptance \iH\N/  
PmA_cP7~  
Mk/ZEyq^  
$r1{Nh  
有条件承兑qualified acceptance _N"c,P 0  
&;[0.:;  
mW)C=X%  
_SrkR7  
附条件认付conditional acceptance mr+8[0  
)U+&XjK  
MtG~O;?8  
`0 8}y*E  
部分认付partial acceptance   r12e26_Ab