[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。   t+Tg@~K2[>  
会计报表statement of account '5+, lRu  
q~A|R  
P)o[p (  
?wiq 3f6  
往来帐目account current \=:g$_l  
qm&53  
:ftyNaq'  
Jv$2wH  
现在往来帐||存款额current accout j2&OYg  

I>(z)"1  
:\HN?_?{4  
<k8rSxn{  
销货帐account sales 0eu$oel-  
7Bb@9M?i  
 x+j/v5  
LSOwa  
共同计算帐项joint account jC }u>AB  

6b5{  
}jy7,+  
!QzMeN;D  
未决帐项outstanding account }t{^*(  
kJ:5msKwC  
E52:c]<'m  
\V7x3*nA  
贷方帐项credit account||creditor account K^p"Z$$  
|HIA[.q  
X=RmCc$:  
gA8u E  
借方帐项debit account||debtor account :<|fZa4!"  
:zTj"P>"I  
,DsT: 8  
d=Ihl30m  
应付帐||应付未付帐account payable f#JF5>o  
p{_O*bo  
S )1:*>@  
mi3q1npb7[  
应收帐||应收未收帐account receivable D}=i tu  
FP cvkXQD  
`>HthK  
"e?#c<p7  
新交易||新帐new account ]?5@ObG  
 
rs KE  
+.Ukzu~s  
/]UNN~(  
未决帐||老帐old account  )"Yah  
wH5O>4LO  
W;*vcbP  
Kd21:|!t^  
现金帐cash account #rL@  
S`PSFetC  
;5S7_p2]j  
9d|7#)a;  
流水帐running account :)S4MoG  
X%qR6mMfT7  
B#lj8I^|  
0md{e`'q:  
暂记帐||未定帐suspense account w'j]Y%  
{ ^k,iTx
 
W..>Ny;'3  
3om7LqcRo  
过期帐||延滞帐overdue account||pastdue account z?g4^0e  
h*'5h!  
zm.sX~j  
7"
U,N;y  
杂项帐户sundry account
U/lra&P  
u+I3VK_)  
0pG(+fN_9  
&cejy>K  
详细帐单||明细表detail account M0\[hps~X  
;qQzF  
S;kc{?  
/R?uxhV  
呆帐bad account D($UbT-v  
|/ 7's'  
u
ZI:Kt#  
}tq9 /\  
会计项目title of account clV/i&]Qa  
EnAw8Gm *  
JG$J,!.\  
vCr$miZ  
会计薄||帐薄account-book )^xmy6k  
zL}DLfy>R  
b .@dUuKz-  
'KrkCA  
营业报告书||损益计算表account of budiness||business report \Fjq|3`<l  
2)]*re)  
B*Xh
$R  
}e|]G,NZO  
借贷细帐||交验帐account rendered ioQlC4Y  
7t/SZm  
1@
Gv`{v  
'S>Jps@  
明细帐account stated $^GnY7$!>  
bsDUFX H]  
lsf?R'1  
3mpjSL  
与…银行开立一户头to open an account with A>S2BL#=  
b&&'b)  
oDK\v8w-  
DSa92:M}  
与…银行建立交易to keep account with *GnO&&m'B  
X^)5O>>|t  
5T*7HC[  
jR:Fih-}  
继续记帐to keep account #{PNdINoU  
YkbLf#2AE|  
m#P&Yd4T  
Wb$bCR#?<  
与…有交易to have an account with w Nnb@  
2j|Eh   
YzVLa,[  
<ZEll[0L  
作成会计帐||有往来帐项to make out an account with 1NJ|%+I  
0}!lN
{m?  
/GNYv*  
s4*,ocyBP  
清算||清理债务to make up an account }2"k:-g  
c7 -j  
MR: {Ps&,  
NmXTk+,L#  
清洁帐目||与…停止交易to close ones account with Qmn5-yiw1d  
%hh8\5l.:  
 su$juI{  
L x&ZWF$  
结帐to close an account j/\XeG>  
$cedO']  
eA_4,"{  
4kEFbzwx  
清理未付款to ask an account||to demand an account =XB)sC%  
I_Qnq4Sk(  
x~.U,,1  
=nl,5^  
结清差额to balance the account with c+c^F/  
*!kg@ _0K  
YXEZ&$e'  
R _%pR_\  
清算to settle an account||to liquidate an account||to square an account u""=9>0  
X"sN~Q.0  
>F v8 -  
fyeS)  
审查帐目||监查帐目to audit an account J\BdC];  
z m%\L/BF  
"lt[ )3*  
@AFLFX]  
检查帐目to examine an account hb{(r@[WHv  
L $
~Id  
l/5/|UE9  
+gkB  
转入A的帐户to charge the amount to As account DDEn63{  
@\a- =  
MvCBgLN  
s.U p<Rw  
以计帐方式付款to pay on account pWqahrWh  
53c6dl  
p#w,+)1!d  
ORO~(%-(e  
代理某人||为某人on ones account||on account of one *4bV8T>0Z  
*MNY1+RJ  
ur|2FS7  
#"|Ey6 &  
为自己计算||独立帐目on ones own account _1a2Z\  
wFD.3!  
E4Sp^,  
bYz:gbs]4|  
由某人收益并负风险on ones account and risk||for ones account and risk F&Gb[ Q&a8  
K(?7E6\vO  
QB7< $Bp  
[3s~Z8 pP  
由某人负担for ones account||for account of one 1/ HofiIa  
9"rATgN1  
Z7Kc`9.0|  
|7argk+  
按某人指示||列入某人帐户by order and for account of one vc<8ApK3V  
+hfl.OBy  
*\/UT  
'oTF$3n  
列入5月份帐目for May account V\_ &2',t  
^%nAx| 4xQ  
q&vr;fB2  
<K43f#%  
编入某中帐项下to pass to the account of||to place to the account of >,[(icyzn  
T|u)5ww%  
sG3%~  
|qBo*OcO  
寄出清算书to send in an account||to send in render an account ]k hY8it  
5b&'gd^d  
.hvIq .vr  
vXc<#X9  
支票薄cheque book ` p)#!  
@'S-nn,sO  
/+rHy7(\  
js{ RaR=  
支票陈票人cheque drawer 8?PNyO-Wt5  
%bAv.'C  
51~:t[N|  
4 1Ru@  
持票人cheque holder qZ4DO*%b3  
TY?Fs-  
aJu b("  
UW\.!TV  
不记名支票cheque to bearer||bearer cheque Z@1r s#  
9N9;EY-U  
t({:TQ  
?xy~N?N  
记名支票||认人支票cheque to order N(D_*% 96  
|[*b[O 1W  
s)}C&T$Y.  
k'm!|  
到期支票antedated cheque K\uR=L7  
 wqw$6"~  
-Z  @cj  
oM< 9]jK}  
未到期支票postdated cheque X@TQD  
/ Qbt  
I(C_}I>Wb  
y0Ag px  
保付支票certified cheque f@Db._E  
Up8#Nz T  
+YP,LDJ!v  
=>4,/g3  
未获兑现支票，退票returned cheque KX{S8_  
q K]Wk+  
3^8%/5$v  
pZXva9bE  
横线支票crossed cheque 'y@0P5[se  
 75%!R  
@dGj4h.  
kFeuKSa^d  
普通横线general crossing JPmW0wM  
CB|Z~_Bm  
-
V(5U!^B  
U)N;=gr\  
特别横线special crossing Tf` ~=fg%  
7GpSWM6  
V0"UFy?i  
$6R<)]6  
空白支票blank cheque H"m^u6Cmy-  
!x[+rf  
>wZ!1Jq  
k}~|jLu@g  
失效支票，过期支票stale cheque {=pf#E=  
Y!}BmRLh2  
$kg!XT{V  
D[ny%9 :  
普通支票open cheque AfyEFnY  

^,@Rd\q  
jrG@ +" }  
yo3'\I  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S&FMFXF@  
I@e{>}  
Vc}m_T]O  
Sky!ZN'I  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >tYptRP  
]hc.cj`\W&  
}m(u oT~  
T-uI CMEf  
支票换现金||兑现to cash a cheque 1Sr@$+VGO  
.(ki(8Z N  
S+7>Y? B!  
slXk <  
清理票款to clear a cheque Y}Y2Vx  
7C F
-?M!  
O$<kWSC  
>^{}Hjt  
保证兑现to certify a cheque uveTx  
vaW,O/F  
&dH/V-te
 
}]'Z~5T  
填写支票数额to fill up a cheque }PUQvIGZZ&  
3t)07(x_B  
eE '\h  
I5 "Z  
支票上划线to cross a cheque `a*[@a#  
k7'_  
aTxss:7]  
TkM8GK-3  
开发支票to make out a cheque $_onSYWr  
:dc>\kUIv  
P|Dw+lQj  
mR)Xq=  
签发支票，开立支票to draw a cheque||to issue a cheque [2"a~o\  
(Z fY/  
79^Y^. D  
xrs?"]M[  
透支支票to overdraw a cheque tt$DWmm  
n<+g{QHi  
5hF iK K7  
4"nb>tA  
背书支票to endorse a cheque C4Z}WBS(  
W1dpKv  
-W38#_y/\  
E_[|ZrIO&*  
请付票款||清付票款to pay a cheque||to honour a cheque @GNNi?EY  
Z]V^s8>  
[+\=x[q  
US[{ Q  
支票退票to dishonour a cheque G:7HL5u  
aAhXHsZ|26  
d}2tqPya  
3#<b!Yz  
拒付支票to refuse a cheque ^K. d|z  
bFD vCF  
 M=:!d$c  
NCR4n_  
拒付支票to stop payment of a cheque  2.)xWCG  
6O"?wN%$  
va 7I_J  
4 ;ybQ  
提示要求付款to present for payment W5z<+8R  
$a.fQ<,\X  
dCc"Qr[k  
#}Y$+FtO  
见票即付持票人payable to bearer n,/eT,48`  
Aj#bhv  
;n]GHqzY_  
ldk (zAB.  
支付指定人payable to order .,
[NJ:l  
?&A)% 6` ~  
Bu7Ztt*  
14>WpNN  
已过期||无效out of date||stale Qf|x]x*5  
WRrCrXP  
%EV\nwn6  
$1lI6 = ,  
请给出票人R/D||refer to drawer M~/7thP{  
11Sflj  
wzX(]BG  
Uao8#<CkvJ  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $ .HZz  
Ad7N'1O  
y#tuwzE  
}\ kLh(  
文字与数字不一致words and figures differ 0APh=Alq  
^V6cx2M  
@2(7 ZxI  
{o>51fXc)  
支票 :DWvH,{+&  
b-!+Q)  
时间已过account closed m{#?fR=9  
n$Nb,/o  
a9LK}xc={  
?OjZb'+=K  
更改处应加盖印章alterations require initials J:D{5sE<|  
AUk-[i  
A$ 2AYQ
 
D@W[Nd5MJ  
+|0f7RB+R  
@kh:o\  
时间已过effects not cleared Df
hu  
g}@W9'!  
U~3uu&/r  
&,*G}6wa;&  
停止付款payment stopped x)}.@\&%  
G.{)#cR  
r,cz yE/  
[KcF0%a  
支票毁损cheque mutilated ~W/|RP7S  
OKo)p`BX  
};{Qx  
L/Tsq=  
汇款||寄钱to remit||to send money Xmb001  
)t#>fnN  
VsU*yG a  
p[LPi5  
寄票供取款||支票支付to send a cheque for payment ^WF/gup\hS  
&0`[R*S  
1 lZRi-P  
h/goV  
寄款人a remitter fvE:'( #?  
r+RFDg/  
B+VD53 V  
2/dvCt6 N  
收款人a remittee 0 k(su  

/}\Uw  
F=g+R~F  
1Zo"Xb  
国外汇票foreign Bill 0PP5qeqN2n  
<sncW>?!~  
90Sp(  
"7z1V{ ;Y  
国内汇票inland Bill ;z1\n3,  
Mn<#rBE B  

1 !8 b9  
k>.n[`>$6|  
跟单汇票documentary bill OF1fS\P<>  
c0U=Hj@@  
w<|Qezi3 w  
dbsD\\,2%N  
空头汇票accommodation bill CT0 ~  
"3;b,<0  
^'G,sZ6'Nh  
}lQ`ka  
原始汇票original bill o"gtWAGH  
X,mqQ7+  
ISDeLUihY  
w D}g\{P  
改写||换新票据renewed bill ,ZWaTp*D/  
PZ.q  
h0z>dLA#2  
!;, Dlq-}  
即期汇票sight bill||bill on demand PdD,~N#  
O<>cuW(l  
dWi:V7t+  
#qDMUN*i  
…days after date||…days after date…日后付款 7#[8td  
j3Ps<<eA  
Sg+ 0w7:2  
5fvY#6;  
…months after date||…months after date…月后付款 L ]Y6/Q   
<|>7?#s2=  
<$@*'i^7Ez  
cCB YM  
见票后…日付款…days after sight||…days sight ?,z/+/:  
S{fFpe-  
w!--K9  
ZcE:r+  
见票后…月付款…months after sight||…months sight ^~DDl$NH  
lS96sjJp@  
Bm$(4  
_j sJS<21  
同组票据set of bills yKB&][)&  
^W%# Elf)  
R>;m6Rb_  
7GDrH/yK  
单张汇票sola of exchange||sole of exchange ~\khwNA  
v[XTH 2  
,LodP%%UV  
4apaUP=Jp  
远期汇票usance bill||bill at usance y*<x@i+h  
~5]%+
G  
VdOcKP.  
TjY-C m  
长期汇票long bill fP8iz `n  
yOswqhz  
}8eu 9~  
kK~,?l  
短期汇票short bill jBMGm"NE
 
uA;vW\fHr  
nh]}KFO h  
R AU"  
逾期汇票overdue bill =;(y5c  
11YpC;[o  
.I%`yhCW  
W|CZA  
宽限日期days of grace ?:DUsg  
Z/G?wD|B  
t.pn07$  
gGE&}EoLU  
电汇telegraphic transfer （T.T） %EEQ^lm  
W)jtTC7  
),(HCzK`  
zff<#yK1  
邮汇postal order||postal note （Am.）||post office order||money order ~-f"&@){,  
f!Mx +ky  
^`?M~e2FZ8  
svvl`|n%  
本票promissory note （P/N） *;: dJXR  
v%@) I_6[P  
2Y~nU(  
YhQ%S}  
押汇负责书||押汇保证书letter of hypothecation 2y5d  
s8.SEk|pB  
2(AuhZ>  
kp3%"i&hD  
副保||抵押品||付属担保物collateral security BcxALRWE  
3=-V!E  
@! {Y9k2  
W2BZG(dm  
担保书trust receipt||letter of indemnity A/!"+Yfw  
Om_-#S  
3|(<]@ $  
d1';d6.u\  
承兑||认付acceptance Q.,2G7[ <  
2rx z<ck(  
nArG I}@  
i:60|ngK  
单张承兑general acceptance vYg>^!Q  
j;BlpRD}  
-*$ s ;G#  
X/ lmj_v  
有条件承兑qualified acceptance &embAqW:  
a4&Aw7"X  
ha?M[Vyw4Q  
|B {*so]  
附条件认付conditional acceptance :i>If:>g  
>%H(0G#X  
\}71pzw(  
k~*%Z!V}C  
部分认付partial acceptance   *WfQi8