[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。   C}= *%S  
会计报表statement of account 3/j^Ao\fw  
qVvQ9?  
_~=qByD   
d[p-zn.  
往来帐目account current feI%QnK)U  
,?OWwm&J  
H2plT  
zn=Ifz)#|  
现在往来帐||存款额current accout e)#O-y  
K]  
mn>$K"_k  
!sJ*0  
销货帐account sales H;eGB
Vi  
^~iFG+g5  
(pU@$H  
uVQ H,NA,  
共同计算帐项joint account C'_^DPzj  
"$lE~ d">  
EINjI:/D  
KliMw*5(  
未决帐项outstanding account aR2Vvo  
n B5:X  
)37.H^7  
hhqSfafUX  
贷方帐项credit account||creditor account +bGj(T%+'  
8BHtN  
Q7~9~  
S~ff<A>f  
借方帐项debit account||debtor account c6;326aDq  
2$fFl,v!z  
us_o{  
GW29Rj1  
应付帐||应付未付帐account payable B*zR/?U^  
na5:)j4<  
kwcH$w<I  
QXQ'QEG  
应收帐||应收未收帐account receivable sM4Qu./  
ek^=Z`  
CSA.6uIT  
>BDK?Y Mx  
新交易||新帐new account w6-A-M6hD  
V[w Y;wj  
/^F_~.u{  
D)]U+Qk  
未决帐||老帐old account o9j*Yz  
L,m'/}$  
pZYcCc>6&  
nO^m  
现金帐cash account >I~$h,  
;T9u$4<  
|>Q]q  
DR d|m
<Z  
流水帐running account :75$e%'A  
HB>&}z0  
QM"\;l??  
FuWMVT`Y  
暂记帐||未定帐suspense account 'V*ixK8R0  
!zu YO3:  
86bRfW'  
go6
XUe  
过期帐||延滞帐overdue account||pastdue account 4P>[]~S  
sULCYiT|Hn  
?)Psf/  
?$ft3p}  
杂项帐户sundry account !mM`+XH  
!4"!PrZDB  
H}Jdnu|ko  
MHuQGc"e+4  
详细帐单||明细表detail account
4(h19-V  
3U_-sMOB|  
5$<\  
Y<x;-8)*  
呆帐bad account 4TPAD)C  
rx
$B(z(c  
r I-A)b4  
D?)^{)49  
会计项目title of account ![>j`i  
h^H~q<R[T  
!LG 5q/}&  
hS( )OY  
会计薄||帐薄account-book ?!uj8&yyf  
tK| jh  
(oftq!X2  
o'Uaz*-po  
营业报告书||损益计算表account of budiness||business report ! H^,p$`[i  
:EkhF6B/  
LU=<?"N6  
(i 3=XfZ!C  
借贷细帐||交验帐account rendered &=KNKE`  
LU7ia[T  
cC NyW2'  
<kmH^viX  
明细帐account stated *om
mU(r8  
z;VAi=m q  
Wubvvm8U  
vFz#A/1  
与…银行开立一户头to open an account with }[$qn|  
cnm*&1EzV  
oB$P6
 
JKXb$  
与…银行建立交易to keep account with 8iB}gHe9  
T>!Y-e.q  
:vsF4  
(]Pr[xB  
继续记帐to keep account ::lD7@Wg  
vmY 88Kx&S  
LGau !\  
<%SG <|t  
与…有交易to have an account with Wv4x^nJ  
\qo}}I>e  
DJ!<:9FD  
qubyZ8hx  
作成会计帐||有往来帐项to make out an account with y|+n77[Gv  
~8j4IO(  
|([| F|"  
q[wVC h  
清算||清理债务to make up an account ) ]y^RrD  
w]%|^:  
]y**ZFA  
tn\PxT  
清洁帐目||与…停止交易to close ones account with Hy*_4r  
-(Z%?]+  
bMrR  
2JMMNpya  
结帐to close an account vhEXtjL  
H[u
[3  
B=R9K3f  
,P T5-9 m  
清理未付款to ask an account||to demand an account u> @Yoyc  
x=7qC#+)  
"UVqHW1%K  
3[a&|!Yw  
结清差额to balance the account with mDG=h6y"V  
QrX 5Kwq  
; *@lH%u  
c:@lR/oe"  
清算to settle an account||to liquidate an account||to square an account SXJ]()L?[v  
n6 VX0R  
Tp.t.Qic  
oA;> z  
审查帐目||监查帐目to audit an account U7(t >/  
v
?)u1-V0  
9P)28\4  
>}p'E9J?r  
检查帐目to examine an account kuZs30^  
7/UdE:~]*=  
|#Q4e51H  
50?5xSEM0_  
转入A的帐户to charge the amount to As account 4kr! Af  
RoY"Haa  
m|%L[h1  
zfBaB0P  
以计帐方式付款to pay on account ;"1  
tw*n+{]hi  
0\X' a}8Bu  
`;R [*7  
代理某人||为某人on ones account||on account of one KsG>,# Q  
L*'3f~@Q  
-:jC.} Y  
w<o#/J9  
为自己计算||独立帐目on ones own account :8CYTEc  
vrr`^UB2  
8A,="YIt  
AgU 7U/yk  
由某人收益并负风险on ones account and risk||for ones account and risk K;NaiRP#k  
2\'5LL3  
A:JWUx  
mKh<M)Bz  
由某人负担for ones account||for account of one qUuvM  
~=#jr0IZ  
K]0K/~>8  
Kd%>:E*  
按某人指示||列入某人帐户by order and for account of one c8=@s#  
uTq)Ets3  
G#(+p|n  
D_(K{?KU  
列入5月份帐目for May account jaOt"iU.B  
NW*qw q  
;A3aUN;"I  
6j{O/  
编入某中帐项下to pass to the account of||to place to the account of }aJ
K^>^>A  
=#Qm D=  
iJsa;|2/  
LqOjVQxz  
寄出清算书to send in an account||to send in render an account \~{b;$N}  
/U1 jCLR'  
e|~s'{3  
-g6C;<Y  
支票薄cheque book 6lKM5,Oa  
;^cc-bLvF  
 8g!C'5  
[ ]LiL;A&  
支票陈票人cheque drawer :87HXz6]jS  
#]_S)_Z-  
j%Cr)'H?  
w]Fi:kV  
持票人cheque holder =nTNL.SX  
$>M A  
~?x `f+  
S}T*g
UO  
不记名支票cheque to bearer||bearer cheque 4-dV%DgC  
Hswgv$n  
5uJ{#Zd  
q&y9(ZvI  
记名支票||认人支票cheque to order Q x]zz4jD  
iO?Sf8yJ:  
4CdST3  
z/IZ ;K_e  
到期支票antedated cheque N!hS`<}  

n;5;D  
3|FZ!8D  
}s7ibm'  
未到期支票postdated cheque zs_^m1t1s  
_?IP}}jA:  
5csqu^/y  
#FHyP1uyc  
保付支票certified cheque oB8x_0#n  

^^{gn3xJ  
IUJRP  
O(Tdn;1  
未获兑现支票，退票returned cheque ,cqZb0VP{t  
]rs7%$ZW  
g^qbd$}  
]F]!>dKA  
横线支票crossed cheque E+.%9EKU  
M\f1]L|8d  
.-(s`2  
vMQvq9T}  
普通横线general crossing *k7vm%#ns  
:le"FFfk  
NIQX?|;b{  
Gw;[maM!%`  
特别横线special crossing 7z?rx  
^z^ UFW  
UQ ~7,D`=#  
Js7D>GWP!  
空白支票blank cheque H:DTvv8e{  
3V"y|q  
;~>E^0M  
J:c]z 9&!  
失效支票，过期支票stale cheque &>Ko}?w  
mR? } gR  
);cu{GY  
N]k( 8K  
普通支票open cheque #78P_{#!  
ppBIl6  
:cmQ w  
y+C.2 ca  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p=U/l#xO  
LcA~a<_  
l5
m5H,`  
--~m{qmy  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l/JE}Eg(  
bwm?\l.A  
AxN.k  
Snh B$DG  
支票换现金||兑现to cash a cheque MWHGB")
J  
B3P#p^  
~[CtsCiQ  
CulU?-[i  
清理票款to clear a cheque iE |qU_2Y  
UI*^$7z1 +  
b$24${*'  
b s%lMa.o  
保证兑现to certify a cheque ;gh#8JkI  
_PPW9US{  
jQKlJi2xu  
6PS #Zydb  
填写支票数额to fill up a cheque A-GRuC  
4)BPrWea1  
1D0 _k  
h9McC3  
支票上划线to cross a cheque DiB~Ovh|  
EzDj,!!<w  
Dm=Em-ST6  
&~u=vuX  
开发支票to make out a cheque %r<c>sFJN  
Xc S8{  
<&?gpRK  
!*0\Yi,6  
签发支票，开立支票to draw a cheque||to issue a cheque Y=oj0(Q*
 
z|Hc=AU8y  
+P7A`{Ae  
G36}4  
透支支票to overdraw a cheque H(^O{JC]y!  
ZwLD7j*)  
r|XNS>V ,$  
_l&`* 2d  
背书支票to endorse a cheque |EJ&s393&  
H:X=v+W  
>b |TaQ  
W | ]24  
请付票款||清付票款to pay a cheque||to honour a cheque IX7|_ci  
TU&t 1_6  
1@nGD<,.  
N#;k;Z'iL  
支票退票to dishonour a cheque |\ 1?CYx  
P
&/PCSf  
fb5]eec  
1Ftl1uf  
拒付支票to refuse a cheque g<[_h(xDeG  
Ul?Ha{W  
62B` Z5j#  
aW8Bx \q  
拒付支票to stop payment of a cheque J~5VL |ca  
~-,P1u!  
:\@WY  
{d\erG
(  
提示要求付款to present for payment 7@MGs2  
<qzHMyAi  
Ve,_;<F]S  
/3*75  
见票即付持票人payable to bearer Mj &f7IUO  
"hU'o&  
K?_4|  
Gd)@PWK  
支付指定人payable to order "h/{YjUS  
vgzNT4o  
q/,W'lQ\;  
X[8m76/V  
已过期||无效out of date||stale ui4H(A'}  
0@r rY  
R1z\b~@"  
W"fdK_F\  
请给出票人R/D||refer to drawer `zHtfox!  
k/vE|  
5= g{%X  
. `lcxC  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "Hmo`EB0  
t ;9f7~  
m :ROq  
22L#\qVkl  
文字与数字不一致words and figures differ _9E7;ew  
@3bQ2jn   
 Tx35~Z`0  
WlVC0&  
支票 `j088<?j  
*1V}vJvi  
时间已过account closed y&\ J  
@b2{'#9]}  
8#
S|jBV  
c"%XE#D  
更改处应加盖印章alterations require initials '$~9~90?Z  
EI2V<v  
3ug{1M3  
t&u,Od  
~130"WQ;  
Tn[DF9;?  
时间已过effects not cleared 6OMywGI[Z  
KcVCA   
$%VFk53I  
6
$%^  
停止付款payment stopped ]%(hZZ  
/reSU 2  
mFOuE 5  
MP?9k)f  
支票毁损cheque mutilated ecA[  
KYVB=14  
/ocd
AW`0  
RNuOwZ1m  
汇款||寄钱to remit||to send money ?gjM]Ki%:  
Wx~0_P  
-MoI{3a  
H"d.yZM0  
寄票供取款||支票支付to send a cheque for payment Ul OoMGg  
aT"q}UTK  
fk`y}#7M  
,T_HE3K  
寄款人a remitter ?s(%3 _h  
t#oY|G3O}  
nJ.pPzH2g  
2}1(j  
收款人a remittee nCEt*~t9VE  
:{%6<j  
AV AF!Z  
{hK$6bD3^  
国外汇票foreign Bill R>[2}R30  
T30!'F(*,  
1=OXi!G  
Afo(! v  
国内汇票inland Bill M[D`)7=b  
mkT
f}[O  
I-4csw<Qy  
Zse3e  
跟单汇票documentary bill Bm"jf]  
+60zJ4  
A/%K=H?  
_Qs)~  
空头汇票accommodation bill $zbm!._~DA  
g=Q#2/UQ<  
c*K-?n9YMz  
=(K;z9OR  
原始汇票original bill Qs8iu`'  
R>BI;IcX  
VR2BdfKU,  
:gVz}/C.@  
改写||换新票据renewed bill A1Mr  
f8_5.vlw  
,SuF1&4  
O[3J Px  
即期汇票sight bill||bill on demand `,Q uO  
"m0>u,HmI  
fyT:I6*  
2X;,s`)  
…days after date||…days after date…日后付款 . [+ObF9=  
oHB51< }  
$}2m%$vJO  
lyfLkBF  
…months after date||…months after date…月后付款 \06fP4?  
KnbT2  
fyYT#r  
{l.) *#O  
见票后…日付款…days after sight||…days sight F
N;X"it.  
1[D~Eep  
52/^>=t  
K=M5d^K<E  
见票后…月付款…months after sight||…months sight U:c!9uhp  
M' "S:  
;" '`P[  
#?YQ&o~gZ  
同组票据set of bills Sb>;k(;`:  
o~<37J3).  
X3%7VFy9  
x&+/da-E/5  
单张汇票sola of exchange||sole of exchange v)!Rir5  
U:~
O^  
qxG @Zd  
O1Ey{2Q  
远期汇票usance bill||bill at usance E@hvO%  
:g}WN  
Yb]eWLv  
6Y)'p .+g  
长期汇票long bill E).Nu  
x,@cU}D  
s[nXr  
r^n%PH<  
短期汇票short bill [mJcc  
)i0\U  
0diQfu)Fi  
8k2prv^  
逾期汇票overdue bill tk|
Ew!M:  
'D-eFJ5  
]L^X}[SH  
YU9xANi6  
宽限日期days of grace  epJVs0W  
mNc(  
j5|PQOK  
\'&:6\-fw  
电汇telegraphic transfer （T.T） z^gf@r  
hdQ[=PH)  
q!$ZBw-7>A  
/P<RYA~  
邮汇postal order||postal note （Am.）||post office order||money order ea3AcT6  
79n,bb5  
,jQkR^]j-  
=&U JFu  
本票promissory note （P/N） $T8Ni!#/C  
m%m/#\J E  
A 7'dD$9  
ah>;wW!6/  
押汇负责书||押汇保证书letter of hypothecation zC(DigN  
J~V`"uo  
xqmP/1=NO
 
`E8m>q Ss  
副保||抵押品||付属担保物collateral security \vT0\1:|i  
/~{8/u3  
;VSHXU'H  
H|tbwU)J  
担保书trust receipt||letter of indemnity 67+ K ?!,  
_Fe
LSk.  
%E3|b6k\  
Jt43+]  
承兑||认付acceptance mLd=+&M  
[(BA:x1  
282 m^ 2  
# 5v 2`|)  
单张承兑general acceptance AA;\7;k{  
8E H#IiP  
y-cRqIM  
z'O$[6m6  
有条件承兑qualified acceptance sE t5!&  
@OZW1
p  
J Xo_l  
 j/TsHJ=  
附条件认付conditional acceptance RnPJ,Z5s&&  
"G)-:!H  
E}-Y@( [  
CN#`m]l.  
部分认付partial acceptance   ;+>-uPT/1