[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。   m$:o+IH/  
会计报表statement of account }cG
!93  
aQaO.K2  
iFW)}_.  
A|8(3PiP  
往来帐目account current AjK'P<:/  
*O|Z[>  
Cv|ya$}a  
]-& ehW  
现在往来帐||存款额current accout w7]@QTC  
nmVL%66K  
Y`3>i,S6\  
nJ4i[j8  
销货帐account sales `bffw:;%  
C-$S]6  
A5zT^!`
[  
&gZ5dTj>  
共同计算帐项joint account :0j9  

2hl'mRW  
[|\~-6"7N|  
jnX9] PkJ  
未决帐项outstanding account v3Y/D1jd"  
n97A'"'wz  
g# ;w)-Zj  
rm NqS+t  
贷方帐项credit account||creditor account <Vr"  
7%9Sz5z  
VAF+\Cea=  
S\ ~Wpf  
借方帐项debit account||debtor account _YY:}'+  
i3*S`/]p  
iNgHx[*?  
[Zk|s9  
应付帐||应付未付帐account payable *Y6BPFE*4  
Kgi%Nd  
6yKr5tH4  
utC]GiR  
应收帐||应收未收帐account receivable UjwA06  
^S'}RZ*>  
!j6]k^ra  
it!8+hvq9*  
新交易||新帐new account e;R
5A6|  
EUU9JnQhBJ  
%8tlJQ
vu  
](4V3w.  
未决帐||老帐old account u<./ddC  
HjV3PFg  
G:$wdT(u  
v&%GK5j7O  
现金帐cash account ad8kUHf  
[XjJsk,  
hVI $r  
^_r8R__S:  
流水帐running account r@0HqZx`  
s!``OyI/Z  
<P7f\$o~  
 z@^l1)m  
暂记帐||未定帐suspense account 9`+c<j4/B  
iV[g.sP-  
*;8tj5du  
bN@V=C3  
过期帐||延滞帐overdue account||pastdue account >Qz#;HI
 
.HF+JHIUu  
W`K XO|'p@  
8*I43Jtlf,  
杂项帐户sundry account |AW[4Yn>  
g= k}6"F~  
2c@R!*  
R4u=
.  
详细帐单||明细表detail account }kdYR#{s  
G eN('0  
0F6^[osqtl  
~xpU<Pd*  
呆帐bad account Gvw4ot/  
hWwh`Vw%  
]fIv{[A_  
Mb=vIk{Bf  
会计项目title of account u{
yENZ^P  
_ro^<V$%  
MQY^#N  
9%j_"+<c  
会计薄||帐薄account-book A!No:?S  
Wo2TU!  
tzJdUZJ  
4<)%Esyb  
营业报告书||损益计算表account of budiness||business report rY_)N^B|nF  
x'@0]f.  
]tL9 y<  
gEbe6!; q3  
借贷细帐||交验帐account rendered o {Sc  
e)LRD&Q  
ifl`QZp_  
RrRrB"!8nR  
明细帐account stated 
&WE|9  
|gM |>  
l9"0Wu@_x  
&duWV6Acw  
与…银行开立一户头to open an account with
{v+,U}  
~UX@%0%)N  
`@q
[&^  
n]?Yv E  
与…银行建立交易to keep account with sxIvL7jl  
im|( 4f  
,3&XV%1  
%bgjJ`  
继续记帐to keep account #g*U\y  
O-y/K2MC*  
J^8(h R  
x7)j?2  
与…有交易to have an account with e`zx#v  
losm<  
i"Hec9Ri  
O*xC}$OOn  
作成会计帐||有往来帐项to make out an account with B:#5U85m  
@^]wT_r  
M3ihtY  
A5cx!h  
清算||清理债务to make up an account 5[}3j1  
g*?)o!_*  
<0T5W#H`D  
 B,@geJ  
清洁帐目||与…停止交易to close ones account with 'NHtCs=F   
8}z]B^?Fy  
huFT_z_;;  
V/5.37FSb  
结帐to close an account /8(c^  
.'N:]G@ !  
?3 {&"  
GSo&$T;B6  
清理未付款to ask an account||to demand an account |&OW_*l  
idW
=  
CZ*#FY  
@v{lH&K:;  
结清差额to balance the account with
uyBmGS2  
vFKX@wV S  
.XDY1~w0  

3SI:su  
清算to settle an account||to liquidate an account||to square an account 6Y?%G>$6  
qNb|6/DG  
!wP|t#Sc9  
&N4Jpa}w/%  
审查帐目||监查帐目to audit an account ;
^+#  
ev~/Hf  
0qP&hybL[(  
I3sH8/*  
检查帐目to examine an account *FhD%><  
Tk~RT<\Ab+  
Mx?]7tI  
:'1UX <&B  
转入A的帐户to charge the amount to As account '](4g/%  
8 Z|c!QIU  
K5l#dl_T  
u\LG_/UJV1  
以计帐方式付款to pay on account 0-Z sV3I&  
R-od
c,P=  
/8m2oL\<  
|]=. ^  
代理某人||为某人on ones account||on account of one a(Q4*XH4  
YbCqZqk  
&"X6s%ZH|  
4cZig\mE;  
为自己计算||独立帐目on ones own account ~{69&T}9  
"s-e) svB  
X^204K%:  
0LI:R'P+P[  
由某人收益并负风险on ones account and risk||for ones account and risk 0u0<)gdX  
WH:[Y7D  
^Ej4^d  
]LGp3)T-  
由某人负担for ones account||for account of one RSL%<  
Q2^~^'Yk  
'p0|wM_  
Vj Z_L_U}  
按某人指示||列入某人帐户by order and for account of one )HZUCi/F]  
dFdll3bC  
P "S=RX#+  
[s1Hd~$  
列入5月份帐目for May account z^(6>U ?  
31BN ?q  
>Hh8K<@NL  
a2:Tu  
编入某中帐项下to pass to the account of||to place to the account of \)?mIwo7~  
{sn:Lj0  
- 0t  
3,`.$   
寄出清算书to send in an account||to send in render an account OBF3)L]  
6yIl)5/=  
B_f0-nKP  
qg7] YT&  
支票薄cheque book b0\'JZ  
8 I'1~d%$  
re.%$D@  
TmN}TMhZ  
支票陈票人cheque drawer NW-l_]k  
7Pt*V@DHS  
|=OO$z;q|  
P1PP#>E-2  
持票人cheque holder 3J\NkaSR  
,gU%%>-_~w  
0 O{Y Vk`  
1[k~*QS  
不记名支票cheque to bearer||bearer cheque d2H&@80  
P\ yt!S2  
Kd_WN;l  
uj.~/W1,!  
记名支票||认人支票cheque to order )g4oUZDF  
JOj\#!\>k0  
gto@o\&=  
C,C=W]G  
到期支票antedated cheque ;OYwZ  
qZ!1>`B  
vPG!S{4  
Y^dVNC3vd  
未到期支票postdated cheque rT`D@ I  
{Y5h*BD>  
!$q1m@K1  
vcB+h;x  
保付支票certified cheque )k&pp^q\  
C9-9cdW H  
5H6GZ:hp  
:oB4\/(G#  
未获兑现支票，退票returned cheque lY}mrb  
>l$vu-k)~4  
b("JgE`  
uTJi }4cw  
横线支票crossed cheque UT[9ER
S  
RJs_ S  
Y
tQKsM  
S(A0),  
普通横线general crossing zIbl[[M&  
!DnG)4#  
H+zn:j@~L  
*jWU8.W
 
特别横线special crossing ;>=hQC{f>  
l,/q#)5[  
hMJ \a  
 OU=9fw  
空白支票blank cheque F~d !Ub$>  
/x_C  
98C~%+  
"xdJ9Z-B  
失效支票，过期支票stale cheque yZ&By?.0  
i:#R U^R  
Cu({%Gy+  
!W:QLOe6F  
普通支票open cheque y_"GMw  
$2BRi@  
Y,D\_il_  
#},]`"n\  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZNB*Azi  
\Y9=dE}  
Oe9
{`~  
SU# S'  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V`69%35*@  
_|8"&*T^  
@6*<Xs =  
v85&s  
支票换现金||兑现to cash a cheque ^ +{ ~ ^y7  
va8:QHdU  
gb(\c:yg1R  
E08AZOY&g  
清理票款to clear a cheque dab>@z4  
NtTLvO6  
`j>qOT  
Lu:!vTRmw  
保证兑现to certify a cheque U7crbj;c)d  
#`"'  
6X|KKsPzX  
B_5q}Bp<  
填写支票数额to fill up a cheque y8+?:=N.  
ZJ=C[s!wu  
">fgoDQ  
C,PCU<q  
支票上划线to cross a cheque GWE`'V  
d+T]EpQJ*  
'%RMpyK~  
s*9tWSd  
开发支票to make out a cheque }T c)M_  
iI&SI#; _  
>4Ec V1y  
56<LMY|d  
签发支票，开立支票to draw a cheque||to issue a cheque M~662]Ekk  
z5'VsK:  
xC;$/u%'  
Zl,K#  
透支支票to overdraw a cheque Xkv>@7ec  
1}jE?{V*  
R&xD|w8UjM  
hChM hc  
背书支票to endorse a cheque +}+hTY$a  
!Rb7q{@>  
Kv#daAU  
*fd` .}  
请付票款||清付票款to pay a cheque||to honour a cheque M.OWw#?p:_  
D 0n2r  
M3z7P.\G  
0_]aF8j  
支票退票to dishonour a cheque 8=nm`7(]  
!-MG"\#Wq  
Rkm7"dO0  
V)( pe #P  
拒付支票to refuse a cheque {Zseu$c  
|u}sX5/q  
*<0g/AL  
+$ -#V
  
拒付支票to stop payment of a cheque  zIAMM  
~r>UjC_ B:  
shn-Es*  
Hdn
Ss0/  
提示要求付款to present for payment d?{2A84S  
lmc-ofEv  
`GDYL7pM(  
rRt<kTk!U  
见票即付持票人payable to bearer e5XikLu  
 |y=gp  
11-uJVO~*  
{ o;0Fx  
支付指定人payable to order r=[} 7N
 
Fh/C{cX9g  
87>Qw,r  
RI*%\~6t?  
已过期||无效out of date||stale 9(PFd%  
%4 -pw|':  
'K"*4B^3  
|$w-}$jq5  
请给出票人R/D||refer to drawer VN".NEL  
O0l;
Qi  
H5%I?ZXw4  
Q$zlxn 7\  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p}!pT/KmpH  
?-Z: N`YP  
Z"^@B2v  
ZT8j9zs  
文字与数字不一致words and figures differ A3$b_i@P  
Cwh;+3?C|  
3gh^a;uC  
^KF'/9S   
支票 Dm^kuTIG  
 "O 'I  
时间已过account closed ujh4cp  
fh 3 6  
W!^=)Qs  
dEp=;b s  
更改处应加盖印章alterations require initials vJ' 93h  
>dGYZfqD  
eC39C2q\  
Ol@ZH_  
6};oLnO  
]mh+4k?b  
时间已过effects not cleared ?C{N0?[P-  
;Vy' y  
{XCrjO|  
R}Y=!qjYE=  
停止付款payment stopped 2fk   
b#U%aPH  
F"CYrt  
Q!{Dw:7  
支票毁损cheque mutilated t*#&y:RG  
gD\}CxtG  
/{va<CL  
ATHz~a  
汇款||寄钱to remit||to send money m t^1[  
ZIl<y
{  
;$Jvqq|T  
J#]yKgT  
寄票供取款||支票支付to send a cheque for payment p'4P2  
"
LWuN>  
hH/O2  
FM)*>ax{  
寄款人a remitter 2cl~Va=  
_@;N<$&  
7A6sSfPUy  
$C/Gn~k 5  
收款人a remittee +bnw,B> <  
]l'ki8  
uSJP"Lw  
xW4+)F5P(  
国外汇票foreign Bill ?OyW|jL  
TbVL71c  
<k6xScy$}  
bYc qscW  
国内汇票inland Bill
W |e>  
LH;G:  
(^9M9+L[i  
$ZO<8|bW  
跟单汇票documentary bill @k,(i=**  
V1`|j  
K;y\&'E  
sD+G+  
空头汇票accommodation bill Z(M)2  
eHe /w9`$R  
BkfBFUDQ  
T7~v40jn|  
原始汇票original bill bicL%I2h  
[#Vr)
\n  
n #I}!x>2  
4?&a?*M  
改写||换新票据renewed bill R <\Yg3m8  
"n,ZP@M;  
{B.]w9  
;h J*u  
即期汇票sight bill||bill on demand e~;)-Z  
n
0pe7/Ai  
%Qz`SO8x?  
yZ $;O0f&&  
…days after date||…days after date…日后付款 j//wh1  
Y{|yB  
Ue:T3jp3%  
U(4_X[qD  
…months after date||…months after date…月后付款 @|Bp'`j%J  
%iC63)(M  
_ n4ma  
x{V>(d'p  
见票后…日付款…days after sight||…days sight ,z)NKt#  
j]O[I^5  
#%"
TU,[+  
7=A9E]:  
见票后…月付款…months after sight||…months sight >8O=^7  
Aq'E:/  
F$p*G][  
/,Id_TTCO  
同组票据set of bills %
esZ}U  
Ec*7n6~9  
Jjh!/pWZ4  
mm<iT59  
单张汇票sola of exchange||sole of exchange D D;+& fe  
<" l;l~Y1  
Vzvw/17J  
J4c4Os >3  
远期汇票usance bill||bill at usance =e-aZ0P  
%E7.$Gj%  
3|r!*+.  
QfWu~[  
长期汇票long bill A;a(n\Sy  
c.A/{a  
S_VncTIO  
'N ::MN  
短期汇票short bill "sX?wTag  
jI<WzvhYG  
FXEfD"  
DB'KIw  
逾期汇票overdue bill |P0L,R  
DLVs>?Y  
&\`a5[  
7h&`BS  
宽限日期days of grace vP)~j1  
*Q120R  
,bp pM  
]l7\Zq  
电汇telegraphic transfer （T.T） Fd,+(i D  
MGyB8(  
L{%a4Ip  
JK]tcP  
邮汇postal order||postal note （Am.）||post office order||money order m&~Dj#%(w  
8 E+C:"  
'Qq_Xn 8  
IetGg{h.  
本票promissory note （P/N） lrX0c$)  
yP9wYF^A\  
Il`k]XM  
)'dH}3Ba
 
押汇负责书||押汇保证书letter of hypothecation [67E5 rk-  
t:sq*d  
bKJ7vXC05  
.C;_4jE  
副保||抵押品||付属担保物collateral security \j})Ku
l  
#Q7x:,f  
%x8`fm  
I&fh  
担保书trust receipt||letter of indemnity :8-gm"awL5  
rbuL@=S@*  
C"^hMsU8  
!a&SB*%^I3  
承兑||认付acceptance O:=|b]t  
|}p}`Mb)a  
hk!,  
3)c K*8#  
单张承兑general acceptance DEQE7.]3q  
69j~?w)^  
]\ 2R
VDC  
O:^LQ  
有条件承兑qualified acceptance m":SE?{{&  
.i&ZT}v3  
mV*/zWh_  
$n#Bi.A j  
附条件认付conditional acceptance $FusDdCv3  
X})Imk7&E  
wAl}:|+n  
/sT ^lf=  
部分认付partial acceptance   mh#FYSp