[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。   k 4|*t}o7  
会计报表statement of account $F> #1:=v<  
<A
%}  
v]`}T/n  
+C`h*%BW  
往来帐目account current ?9jl8r>  
H"~]|@g-p  
uK_Q l\d  
O0|**Km\+  
现在往来帐||存款额current accout kJ
^)7_3  
]#)1(ZE  
1Q$ePo  
h!c6]D4!L  
销货帐account sales ,{4G@:Fm  
rgth2y]  
)`Zj:^bz9  
s06tCw Pp  
共同计算帐项joint account KC@F"/h`/  
U%E6"Hg  
{z":hmt  
}o>6 y>=  
未决帐项outstanding account j2oHwt6"  
z&a%_ ]Q*  
g[Tl#X7F  
&.1F\/]k  
贷方帐项credit account||creditor account , mpvGvAI  
CYIp 3D'k  
2.Kbj^  
@y)'h]d  
借方帐项debit account||debtor account *hJ&7w ~  
<:v2N/i  
jt({@;sU[<  
RPb/U8  
应付帐||应付未付帐account payable NF/@'QRT  
UkO
 L7M  
a'sa{>  
["5Z=4  
应收帐||应收未收帐account receivable /CpU.^V  
; E Nhy  
k91ctEp9>  
@fDWp/  
新交易||新帐new account [&IJy  
BQ&G7
V  
(eTe`   
O\=U'6@  
未决帐||老帐old account >U.)?>G/dt  
P)h
ZFX  
#LP38wE  
u9 LP=g  
现金帐cash account 5C03)Go3Z  
H ;#3 S<  
SONv]));  
.}AzkKdd@  
流水帐running account (:JX;<-  
UIhU[
f]  
zli@XZ#  
UODbT&&  
暂记帐||未定帐suspense account }sbh|#  
*'b3Z3c,;  
j 3<|
X  
,4RmT\%T  
过期帐||延滞帐overdue account||pastdue account ccLTA  
]u;Ma G=;  
~Ibq,9i  
PEKU  
杂项帐户sundry account '\vmm>  
8M{-RlR  
~/R,oQ1!g}  
4Dd@&N  
详细帐单||明细表detail account \v7->Sy8  
3J^"$qfSn  
PS" ,  
){XaO;k<]  
呆帐bad account -vRZCIj!  
d0@&2hO  
MfX1&/Z+  
"OIra2O  
会计项目title of account TFIP>$*_C  
JG]67v{F  
<ptskbu  
f)~j'e  
会计薄||帐薄account-book \O*8%  
{_ &*"bK  
~OuKewr\  
DEdJH4  
营业报告书||损益计算表account of budiness||business report 2ZZ%BV!s  
&#keI.,  
0E6>PE;  
[Pn(d[$z  
借贷细帐||交验帐account rendered /7s^OkQ  
z0@{5e$#Y  
[?dsS$Y3  
q%G"P*g$(  
明细帐account stated 0j=xWC  
L7\rx
w  
h
KG)* Q  
P^wDt14>  
与…银行开立一户头to open an account with ~,*=j~#h  
|OgtAI9  
l ~b  
EWcqMD]4u  
与…银行建立交易to keep account with XZ|%9#6  
rA=iBb3`  
<BUKTRq  
<)D)j[  
继续记帐to keep account Thlqe?  
B+8lp4V9%  
!x%$xC^Iz  
ws ^ 7J/8  
与…有交易to have an account with vz\^Aa #fv  

Ys+2/>!  
"@P )  
!foiGZ3g  
作成会计帐||有往来帐项to make out an account with a#U2y"  
g>@T5&1q *  
p!b_tyJ  
/Dmuvb|A  
清算||清理债务to make up an account l r 16*2.  
.B9i`)0  
C(4r>TNm  
,aA%,C.0U
 
清洁帐目||与…停止交易to close ones account with :1O49g3R  
KOYU'hw  
lhp.zl  
V|vKYEFry  
结帐to close an account aMLtZ7i>  
GLS`1!  
bhqV2y*'  
\$Jz26 -n  
清理未付款to ask an account||to demand an account : u ruC
  
Cyn_UE  
['`Vg=O.{  
Q5kf-~Jx+  
结清差额to balance the account with v`G[6Z  
NFAjh?#  
gwAZ2w  
{Rd){ky@  
清算to settle an account||to liquidate an account||to square an account 'yIz<o
 
)0tq&  
r
_p4pxs  
oP%'8%tk  
审查帐目||监查帐目to audit an account y}.?`/Q#  
x_k@hGSC  
RTXl3 jq  
Ig.9:v`  
检查帐目to examine an account n _H]*~4F  
E
N\ uX!  
z:Q4E|IX  
<,X?+
hr  
转入A的帐户to charge the amount to As account K:<0!C!  
V1d{E 0lM  
zCuN8  
l ;fO]{  
以计帐方式付款to pay on account %]KOxaf_z  
&3_S+.JO  
xGBp+j1H  
P c'0.4  
代理某人||为某人on ones account||on account of one r ?e''r  
(Y[q2b  
DV6B_A{kI  
an<loLW  
为自己计算||独立帐目on ones own account F?3zw4Vt~  
Ln3<r&&Jz  
Wh7}G   
8s@k0T<O  
由某人收益并负风险on ones account and risk||for ones account and risk T`Jj$Lue{
 
HUuZ7jJwf  
?Z{:[.  
&>KZ4%&?  
由某人负担for ones account||for account of one \-2O&v'}  
1P '_EJ]M  
e5HHsR6  
XW2{I.:in>  
按某人指示||列入某人帐户by order and for account of one =eB^(!M  
\-F F[:|J  
^5,B6
  
-h|YS/$f  
列入5月份帐目for May account /bBFPrW  
;v=v4f'+  
\ld{Z;e  
nUy2)CL[L  
编入某中帐项下to pass to the account of||to place to the account of ~A-1x!YiU  
<aVfgVS  
iAd3w6  
&i8UPp%  
寄出清算书to send in an account||to send in render an account +kdZfv>  
Q9C;_Up  
w<54mGMOLr  
@x4IxGlUs  
支票薄cheque book x_eR/B>  
wFHz<i!jr&  
NMCMY<o  
\'}? j-8  
支票陈票人cheque drawer UwQyAD]Ht  
9[7Gxmf  
m~xO;_m  
A@H
Cd&h  
持票人cheque holder @4ECz>Q  
q n2X._`  
<lxE^M  
Dg_Ao
C  
不记名支票cheque to bearer||bearer cheque J-3%.fX,  
omEnIf
QSO  
F~O}@e{  
m @2;9  
记名支票||认人支票cheque to order a{deN9Qn  
,vE)/{:d  
}X;LR\^u[f  
~Y3"vdd  
到期支票antedated cheque ? 016  
k#Bq8d  
+_E\Omcw  
kd3vlp  
未到期支票postdated cheque q/N1q&  
6k%Lc4W  
4a6WQVS  
p~!UE/V  
保付支票certified cheque p\&Lbu zv  
O,+ZD^  
Y8$,So>~  
&|8R4l
C|  
未获兑现支票，退票returned cheque 6_#:LFke  
74u_YA<"  
U<"@@``+N  
( ;(DI^Un8  
横线支票crossed cheque f(r=S Xa*  
^o@N.+`&<  
[$bK% W{f  
|
[lmW%  
普通横线general crossing wm<`0}  
ztRe\(9bL  
"-U`E)]w*[  
+YA,HhX9  
特别横线special crossing i;GF/pi  
zZ11J0UI  
-*Voui
  
*~t&Ux#hj  
空白支票blank cheque ,-C%+S
C  
i#uc  
Y5 B Wg  
CSUXa8u7  
失效支票，过期支票stale cheque  8>}k5Qu  
}#~DX!Sj  
({G
N.pC(
 
_I"T(2Au  
普通支票open cheque hzT,0<nw  
<"93  
f.Uvf^T}2  
r+4<Lon~  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $P9'"a)Lm  
5#DtaVz  
#6'x-Z_   
lWVvAoe  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (1tb  
[VD)DO5  
(?G?9M#7_  
x&ngCB@O  
支票换现金||兑现to cash a cheque r )EuH.
z  
_ 'W en  
kM#ZpI&0%  
=B+^-2G8  
清理票款to clear a cheque Dd3GdG@*~  
{Q%"{h']  
]M:=\h,t>  
\Ax[/J2aO  
保证兑现to certify a cheque }m`+E+T4  
WOv m%sX  
B 66-l!xa  
0q@
U>#  
填写支票数额to fill up a cheque *dTI4k  
cZ<@1I5QK  
4iDlB s+  
q ,C)AZ  
支票上划线to cross a cheque 2feiD?0  
X\Y:9^5  
ySS kw7  
?`,Rkg0fe  
开发支票to make out a cheque da'7* &/  
'S[&-D%(3  
L.%N  
;Q1/53Y<  
签发支票，开立支票to draw a cheque||to issue a cheque <b5J"i&m  
X;~3 U 9  
_o'3v=5T  
%[ Z[  
透支支票to overdraw a cheque shn{]Y  
=GP~h*5es  
QJsud{ada  
U{)|z-n  
背书支票to endorse a cheque l$>))cW!  
O% >FKU>(?  
nVO|*Bnf)  
1L4-hYtCj  
请付票款||清付票款to pay a cheque||to honour a cheque ]0g$ 3  
i uNBw]  
ZRK1UpP
 
6v]y\+  
支票退票to dishonour a cheque JfrPK/Vn  
|t1ij'N  
SWrt4G  
:~% zX*  
拒付支票to refuse a cheque Ot^<:\<`G  
K;n5[o&c  
>h[ {_+  
wG,
"ZN  
拒付支票to stop payment of a cheque ranlbxp2l  
Z7Y+rP[l  
gvoo1 Sa  
!,I530eh7  
提示要求付款to present for payment 3RW3<n  
"I7 Sed7  
`;:zZ8*  
#?V7kds]  
见票即付持票人payable to bearer ]Uy cT3A  
W=$cQ(x4Z  
t$*V*gK{  
^T{ww=/v  
支付指定人payable to order {eQ') f  
/.Fvl;!
J;  
DaK 2P;WP  
r N.<S[  
已过期||无效out of date||stale ^<}>]F_  
~<)CI0=  
FTA[O.tiG  
h/AL `$  
请给出票人R/D||refer to drawer {e3XmVAI  
4;_<CB  
2".^Ma^D!  
_i-
(` 5  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f"w
m]Q59  
1\~-No  
%)|_&Rh  
?9?eA^X%  
文字与数字不一致words and figures differ fFBD5q(n  
]rhxB4*1  
pFUW7jE  
tR;? o,T  
支票 ? 7H'#l  
y*AB=d^  
时间已过account closed #h Np1y2  
\k8|3Y~g  
fuwv,[
m  
"(U%Vg|)  
更改处应加盖印章alterations require initials z]d^%>Ef  
@`hnp:  
I O (Y_7  
z@_9.n]  
v+3-o/G7  
L&i_  
时间已过effects not cleared g#=~A&4q  
f a9n6uT  
+Yuy%VT  
upJ|`,G{  
停止付款payment stopped W/U_:^[-  
:=0XT`iY  
@`</Z )  
$oJ)W@>  
支票毁损cheque mutilated Tt0:rQ.  
o*L#S1yL  
@rTAbEk{U  
]{[8$|Mg  
汇款||寄钱to remit||to send money pxF<L\L?:  
,w+}Evp])  
\[-z4Fxg|'  
{O
"?_6',  
寄票供取款||支票支付to send a cheque for payment V&' :S{i  
9O%4x"*PO  
`$X|VAS2  
T}?vp~./   
寄款人a remitter q0}
?F  
Od>^yhn  
P p}N-me>_  
05|,-S  
收款人a remittee d^&F%)AT  
l<](8oc. w  
0'DlsC/`*  
sF/X#GG-  
国外汇票foreign Bill owA0I'|V-A  
`mI%Se  
xTnd9'Pk`:  
+UK".  
国内汇票inland Bill QSn%~o05  
<z>K{:+>  
CKAs3",  
8 \M%\]_  
跟单汇票documentary bill 2Qoj>Wy{  
"!yKX(aTX  
Z
UvA`   
zEQ<Q\"1  
空头汇票accommodation bill C~
2/ 5  
{
(DD~~)D  
5X7kZ!r  
X9:(}=E V  
原始汇票original bill MuQBn7F{c  
iwHy!Vi-5  
OFJ T  
;x[F4d  
改写||换新票据renewed bill m_%1IJ  
^J8sR4p#  
5(/
5$u   

N.J;/!%!  
即期汇票sight bill||bill on demand =5P_xQx  
+ s6wF{  
1MtvnPY  
 s*gyk  
…days after date||…days after date…日后付款 WC!bB  
6~b~[gA  
8ycmvpJ  
{ __Z\D2I  
…months after date||…months after date…月后付款 _v=@MOI/J  
,w.`(?I/  
h(,SAY_  
7Q<uk[d0  
见票后…日付款…days after sight||…days sight Mk=;U
Bb$X  
mm3goIi;Y  
9T47U; _)  
@jW_ rj:<  
见票后…月付款…months after sight||…months sight k'N `5M)  
?VMj;+'tr  
2`#jw)dM;}  
U*ZP>Vv  
同组票据set of bills p[(VhbN  
8#
%p[TLj  
-jB1tba  
H|='|k5Y.  
单张汇票sola of exchange||sole of exchange j+3~  
,jBd3GdlZ  
yQ4]LyS  
{ ~yj]+Im  
远期汇票usance bill||bill at usance Kp*nOZ  
]1 #&J(  
d"nz/$  
j%iz>  
长期汇票long bill N\<RQ
tDg  
u9 3=>S  
9&A-o  
Xj^6ZJc  
短期汇票short bill Q? a&q 0f  
B$k<F8!%  
d:0
RDK-}s  
=R#K`H66j  
逾期汇票overdue bill Y[gj2vNe4g  
\5^#5_<  
09"C&X~  
omM*h{z$$  
宽限日期days of grace )5lo^Qb  
g$~3@zD  
b .k J&c  
KQ3]'2q  
电汇telegraphic transfer （T.T） >9W ;u`  
[ADr _  
A)En25,X  
kZ+nL)YQ#  
邮汇postal order||postal note （Am.）||post office order||money order h0NM5   
OpY2Z7_  
@EzSosmF  
4NL TtK  
本票promissory note （P/N） SMaC{RPQ  
}cyHR1K  
58*s\*V`\  
$]4^ENkI  
押汇负责书||押汇保证书letter of hypothecation 1oaiA/bq  
vm)&WEL!  
!v|j C  
h&J6  
副保||抵押品||付属担保物collateral security Q44Pg$jp  
nBL7LocvR  
)J8dm'wH92  
693J?Yah[  
担保书trust receipt||letter of indemnity \pZ,gF;y  
_3h(R`VdWO  
zF%CFqQ  
eX9{wb(  
承兑||认付acceptance I!.o &dk  
>`p `^:  
1?"vKm  
DW@PPvfs  
单张承兑general acceptance Lm\N`  
Z{`;Ys:zk  
s S8Z5k;  
?yzhk7j7  
有条件承兑qualified acceptance XJsHy_6  
+Y ,>ftN  
0\%/:2   
r_T\%
 
附条件认付conditional acceptance 6 k+F TDL  
zJ7vAL
  
?U~C= F?K  
|$#u~<r_ w  
部分认付partial acceptance   4H8vB^