[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。   wU]8hkl?  
会计报表statement of account "/^kFsvp  
t':*~b{V@7  
N8r+Q
%ov  
Z^mIGy}  
往来帐目account current FDFVhcr  
{az LtTh  
Nt<Ac&6 s  
zhRF>Y`  
现在往来帐||存款额current accout ou|3%&*"  
9p02K@wkD  
3PzF^8KJ  
{![
 E)~  
销货帐account sales  q_;#EV  
Y\1& Uk  
S +73 /Vs  
|SJ%Myy  
共同计算帐项joint account E9 #o0Di  

zS?}3#g0u  
-Vg0J6x  
0j#$Swa  
未决帐项outstanding account hA~5,K0b  
6NFLk+kqN  
K}S=f\Q]  
z" sv,W  
贷方帐项credit account||creditor account MhFj>t   
{2|sk9?W  
a 6fH*2E  
Si#XF[/  
借方帐项debit account||debtor account aJNsJIY+  
TlQ5'0&I  
V3pn@ 'pr  
q*J-ii  
应付帐||应付未付帐account payable 9Cb>J  
$/JnYkL{m  
|TBKsx8  
uUG&At  
应收帐||应收未收帐account receivable C%Op[H3  
s.}:!fBk  
?v@q&  
N;,N6&veK/  
新交易||新帐new account P}p6{  

f%d =X>_  
MES|iB
 
5Ul=Nv]  
未决帐||老帐old account f=MR.\  
ws}>swR,  
z1~U #  
oxqD/fY  
现金帐cash account j\@| oW0  
(e{pAm  
;V~~lcD&Y`  
iuq%Q\0@w  
流水帐running account Uefw  
fm%-wUgj  
}"c
hm=b  
6sRKbp|r7  
暂记帐||未定帐suspense account ! XNTk]!  
9=^4p=1J  
[+$o`0q;N?  
+4p gPv  
过期帐||延滞帐overdue account||pastdue account j]_"MMwk$<  
ze%)fZI0f  
6JL:p{RLi  
cvf#^Cu   
杂项帐户sundry account d~J4&w  
{YgB?kt5  
V0WFh=CM@  
E :Y *;  
详细帐单||明细表detail account Aa/lKiiz  
eqE%ofW  
[HhdeLOX  
DPsf]  
呆帐bad account m)9qO7P  
!23#Bz7  
lTv_%hUp  
^Ru/7pw5  
会计项目title of account Q:B
:  
0SziTM  
U8KEg)Msk  
rx#\Dc}  
会计薄||帐薄account-book &Qdd\h#  
m<;&B   
zZ=.riK  
q,a|lH  
营业报告书||损益计算表account of budiness||business report l0$ +)FKd  
Et
+N4w  
Ci ? +Sl  
pJ#R :#P  
借贷细帐||交验帐account rendered <4Jo1  
\/9uS.Kw  
^4yFLqrC   
[sY>ac  
明细帐account stated @GGPw9a  
b|*A%?m  
BI]%$r q  
~l@SGHx  
与…银行开立一户头to open an account with  :RW0<  
\TrhJ  
{ L
JRdV  
 jibrSz  
与…银行建立交易to keep account with mYN|)QVKy  
@fb B3  
.Tdl'y:..  
Oav^BhUO  
继续记帐to keep account *"Ipu"G5?  
?zNv7Bj  
W&6P%0G/  
SD6xi\8  
与…有交易to have an account with oM$EQd`7  
|YQ:4'^"  
pVw)"\S%  
h2u>CXD  
作成会计帐||有往来帐项to make out an account with e GblQGRS  
h?DMrYk_%#  
oZ@_o3VG  
0bpl3Fh.v  
清算||清理债务to make up an account '@Y@H
,  
atFj Vk^  
+MeEy{;  
`{/z\  
清洁帐目||与…停止交易to close ones account with Vcl"qz@Fj  
y^:g"|q  

PZRpH  
;/SM^&Y  
结帐to close an account /"Om-DK%  

]5'  
?PSm) ~Oa  
8Hs>+Udl  
清理未付款to ask an account||to demand an account Kig.hHj@  
s0.yPA  
oHbEHS61  
^owEB%  
结清差额to balance the account with q0w5ADd
 
EZc!QrY  
?4_^}B9  
zie])_8|h  
清算to settle an account||to liquidate an account||to square an account {`~{%2ayq7  
dLal15Pb  
HH2*12e  
M\8FjJ>9  
审查帐目||监查帐目to audit an account E'&UWDh  
yc4mWB~gyU  
t[
F tIj6  
ZQnJTS+Rd  
检查帐目to examine an account M0x5s@  
7^Jszd:c08  
?G
j$$IAe  
]{nFB3vtB  
转入A的帐户to charge the amount to As account Ab-S*|B  
T8ZBQ;o  
)AqM?FE4R  
WUdKj  
以计帐方式付款to pay on account dt) BMF8  
fh )QX  
X c,UR.  
oFHVA !lqe  
代理某人||为某人on ones account||on account of one <2ffcBv  
1?)<*[  
-Z<e`iFQS  
x-U:T.+{  
为自己计算||独立帐目on ones own account ^QB/{9#  
.?_wcp=  
DhY9)>4M  
RV^2[Gdi  
由某人收益并负风险on ones account and risk||for ones account and risk ph30/*8  
|I7P0JqP  
"(/|[7D)  
HHCsWe-  
由某人负担for ones account||for account of one  A`=ESz  
g;\zD_":l  
%zd1\We  
//e.p6"8h  
按某人指示||列入某人帐户by order and for account of one TpZ) wC  
o]MQ)\r  
<jw`"L[D
 
v.cB3/$z  
列入5月份帐目for May account Gc4N)oq)}b  
h^~eTi;c]Q  
5 &-fX:/  
/zuU  
编入某中帐项下to pass to the account of||to place to the account of gUL`)t\}*  
gO4J[_  
^P:9iu)+]~  
.-`7Av+7  
寄出清算书to send in an account||to send in render an account v=i[s  
!;'U5[}8  
/Rx%}~x/m  

B HoZ}1_  
支票薄cheque book #TZYe4#f  
;r- \h1iA'  
!F;W#Gc  
i<bFF03*S  
支票陈票人cheque drawer \0(QO8.
 
KTBsH;6  
6peO9]Zy  
5^GUuFt5m  
持票人cheque holder cm-cwPAh  
/qo.Z  
eAu3,qoM  
= Yh>5A  
不记名支票cheque to bearer||bearer cheque \ zhT1#O  
-:a 9'dT  
Xn$]DE/r}N  
d|j3E  
记名支票||认人支票cheque to order c(ZkK  
<|h
vH  
eO(VSjo'`  
q^([ & +  
到期支票antedated cheque DD"]as"#  
Tp)-L0kD_k  
~6
kEpa  
 7I^(vQ  
未到期支票postdated cheque !ygh`]6V  
bH3-#mw5w  
22}J.'Zb  
yew9bn0a=  
保付支票certified cheque Rc0OEs%7P  
Gow_
a'  
-AD3Pd|Y[  
i)+@'!6  
未获兑现支票，退票returned cheque }j+ZF'#  
Ga.a"\F.V  
ysGK5kFz  
KNQX\-=  
横线支票crossed cheque %$`pD I)  
~BrERUk  
,D+pGxbr   
;[ pyKh  
普通横线general crossing ^Ml)g=Fq  
_+ oX9  
SEIGs_^'\  
dL |D  
特别横线special crossing `L]cJ0tAs  
o" &7$pAh  
lDCoYX_  
$ze%!C  
空白支票blank cheque ,l&Dt,  
<^ @1wg  
nP0|nPWz#  
&h
`s:Y  
失效支票，过期支票stale cheque
#=OKY@z/  
GBHv| GO  
2%. A{!  
%gkRG66  
普通支票open cheque a+uSCs[C  
P`@d8%*;  
U;`N:~|p#  
^0pd- n@pn  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fp.,MIS  
,=Xr'7w,  
">v76%>Z7  
\WQ\q \  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :~~}|E u  
[ZZ~^U5  
[_G_Wl'#8  
#:3ca] k  
支票换现金||兑现to cash a cheque vYKKv%LE  
PL@hsZty~c  
;8'hvc3i$  
P5P:_hr  
清理票款to clear a cheque K;k_MA310  
QpBgG~h"  
I ^?TabL  
}cn46L%/  
保证兑现to certify a cheque ,5mK_iUw3  
Qo4]_,kR  
t:eZ`6o$T\  
M56 ^p,  
填写支票数额to fill up a cheque ;ug&v C  
%\6|fKB4<  
?w#V<3=  
['~3"lK^O  
支票上划线to cross a cheque a:r8Jzr  
-+A
xa[,5=  
n;@PaE^8=  
Q} )x4  
开发支票to make out a cheque 9E'fM  
!trt]?*-  
JF!JY( U,  
FIL?nk
YEO  
签发支票，开立支票to draw a cheque||to issue a cheque
Oh3AbpTT  
(#k>cA(}  
]i(tou-[i  
?3D|{  
透支支票to overdraw a cheque 8UJK]_99I,  
12`q9Io"  
Se.\wkl#Y  
>v7fR<(%s  
背书支票to endorse a cheque 9t:F![rg  
E
(  
48hu=,)81*  
{;4Y5kj  
请付票款||清付票款to pay a cheque||to honour a cheque ##+|zka!U  
X; I:i%-  
w#vSZbh  
VkTdpeBV  
支票退票to dishonour a cheque mk(O..)2  
5\gL+qM0  
UCG8=+t5T  
YT'G#U1x~  
拒付支票to refuse a cheque 4QC"|< 9R  
Aslh}'$}-  
%sxLxx_x!  
sU!h^N$  
拒付支票to stop payment of a cheque 'w3BSaJi  
FJXYKpY[r  
O#LG$Y n*  
HK&Ul=^VN|  
提示要求付款to present for payment #hG0{_d7  
8,B?!%FP  
jBZlNEw  
cq lA"Eof  
见票即付持票人payable to bearer 2;Vss<hR4A  
l r80RL'_  
}<R,)ZV^G  
Zk,` Iq  
支付指定人payable to order %LyZaU_s B  
ZByxC*Cz  
G&,1 NjSi  
Loz 5[L  
已过期||无效out of date||stale 0U|t@&q  
_gU:!:}  
jf&B5>-x  
;iT@41)
7  
请给出票人R/D||refer to drawer }L mhM  
DJ_[{WAV  
,LI$
=lJ@  
21NGsG  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X$*MxMNs  
& -r^Q  
f>*T0"\c  
A*+pGQ  
文字与数字不一致words and figures differ (LiS9|J!  
9mE6Cp.Wv  
4
4Dytpvg  
YcQ$nZAU  
支票 42/MBP`
\Y  
z$g cK>@l  
时间已过account closed &10l80vj  
>+,w2m@0  
U  ?iw  
z<_&4)2{  
更改处应加盖印章alterations require initials *Bfo"["0.  
\r %y^G  
~[8n+p+&X  
F}
1h  
Ibf~gr(j  
;x<5F+b  
时间已过effects not cleared rX7GVg@H  
87!D@X
n  
^bM\:z"M  
0Q7teXRM  
停止付款payment stopped } 6 ,m2u  
T`?7z+2A  
vYFtw L`  
R*[X. H  
支票毁损cheque mutilated &9Y ^/W  
6a*?m{  
J.EBt3  
2[Ofa(mkkp  
汇款||寄钱to remit||to send money G2$<Q+UYs?  
]I,(^Xq3a(  
!S.O~Kq  
Fqt,VED  
寄票供取款||支票支付to send a cheque for payment "D\>oFu  
jgvzp  
SFu]*II;
{  
D`|8Og  
寄款人a remitter ^ps6\>=0cW  
?^whK<"]  
Z";&1cK  
c,2OI Cj  
收款人a remittee _sb~eB~<(  
HVJq
DF  
-9] ucmN  
a}e GB +  
国外汇票foreign Bill vp 32}zeD  
[vGkr" =  
|}7!'f\M  
0 k.\o"y  
国内汇票inland Bill {|d28!8w  
5cvvdO*C0  
I4|LD/b  
z''ejq  
跟单汇票documentary bill $7QGi|W*k  
yk0tA  
8J#U=q
Yei  
XS}-@5TI  
空头汇票accommodation bill l4gF.-.GYF  
wBWqibY|  
^w!1QH0:/  
7lx" X0w*m  
原始汇票original bill jY2mn".N  
$>8O2p7W  
J9*i`8kU.  
Z0/$XS9|h;  
改写||换新票据renewed bill &^UT  
*@{  
{?;qy\m]o  
_l"=#i@L  
即期汇票sight bill||bill on demand {Rdh4ZKh  
4]HW!J  
v8YF+N  
6
HguZ_jC  
…days after date||…days after date…日后付款 Q>q-6/|UX  
5hH LC7tT9  
=P9Tc"2PN  
Z2L7US-  
…months after date||…months after date…月后付款 VbDk44X.W  
1V wcJd  
AdpJ4}|0  
.kU}
x3m  
见票后…日付款…days after sight||…days sight TI}a$I*  
V|hwT^h  
S n<X  
Qgf\"s  
见票后…月付款…months after sight||…months sight 27+~!R~Yw  
`g_r<EY8/  
L PS,\+  
,1g_{dMx  
同组票据set of bills >=d 5Scix  
9[`c"Pd  
2z.~K&+x  
jo?[M  
单张汇票sola of exchange||sole of exchange _s+G02/q1  
d
iNAT`|?#  
`T+w5ON n  
jXVvVv  
远期汇票usance bill||bill at usance H+562 W  
')}itS8  
SA#01}&p  
8f<y~L_(`  
长期汇票long bill blWtC/!Aq;  
ySB0"bl  
734t  
Y]_$+Si:NK  
短期汇票short bill x#5vdBf  
*T#^|<.XG  
&qK:LHhj  
u|Oc+qA(  
逾期汇票overdue bill f~*7hv\  
DSRmFxkk  
{/(.Bpld  
\4LTViY]  
宽限日期days of grace 7x=4P|(\}  
\>>P
%EU,  
pGfGGY>i%  
/\_n5XI1  
电汇telegraphic transfer （T.T） 6:L2oW 6}{  
z@J>A![m  
yf;TIh%)=  
$Mj\ 3  
邮汇postal order||postal note （Am.）||post office order||money order ByuBZ!m  
7p hf  
ZDAW> H<  
j
V9oTH-  
本票promissory note （P/N） H] g=( %ok  
7R7+jL,  
^iBIp
#  
_'ebXrbZB  
押汇负责书||押汇保证书letter of hypothecation }#u #m.  
c|`$ h  
Zhv%mUj ~  
P$0c{B4I  
副保||抵押品||付属担保物collateral security \v6lcA
L-  
+t%2V?  
4x q|  
N6of$p'N  
担保书trust receipt||letter of indemnity Z~QLjv&$/r  
:\qapFV  
s3nO"~tM  
@MB)B5  
承兑||认付acceptance 0^dYu/i5  
4bp})>}jB  
\lm]G7h  
5O d]rE  
单张承兑general acceptance e3W~6P  
3(\D.Z  
KK3iui  
"f_qG2A{  
有条件承兑qualified acceptance );VuZsmi  

-y$6gCRY  
i>,AnkI&  
G%: 3.:E"  
附条件认付conditional acceptance <$zhNu~  
!OY}`a(z  
K)!^NT  
xQDQgvwa  
部分认付partial acceptance   \.O&-oi