[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。   pxI*vgfN7  
会计报表statement of account \M>AN Z}  
m+OR W"o  
_& KaI }O  
Ql
&P1|&  
往来帐目account current L'aMXN O  
I=(O,*+PQ  
}Q\yem  
`d OjCA_&  
现在往来帐||存款额current accout D|e6$O5o  
ec=4L@V*  
ni~45WX3  
Z:T4Z}4N  
销货帐account sales ?MpGzCPa  
cLR8U1k'  
)B}]0`z:P  
{F@;45)o  
共同计算帐项joint account fi bR:8  
TUpEhQ+*  
^<y$+HcH  
QRdb~f;<hj  
未决帐项outstanding account 1d\K{ 7i#  
SCGQo.~,  
P92:}" )*>  
cq[}>5*k  
贷方帐项credit account||creditor account 3>L1}zyM]  
t:M>&r:BL  
!^8'LMY<I  
4a!L /m*  
借方帐项debit account||debtor account 
.zegG=q  
A)`M*(~  
?|s[/zPS=  
E+~~d6nB  
应付帐||应付未付帐account payable E>4 \9  
@kqy!5)K  
&Q&$J )0  
DcOu=Y> 1  
应收帐||应收未收帐account receivable !2{MWj  
U{ahA  
~)ByARao=  
UI!EI
Z*~  
新交易||新帐new account 0hN
c#x6  
niA{L:4  
S :1! ) 7  
c!841~p(Q  
未决帐||老帐old account [fW:%!Y'  
jXW7 1$B  
C}00S{nAZ  
x`o_&09;CG  
现金帐cash account j;+nnpg  
/5=A#G  
F'*{Fk h  
KRXe\
Sx  
流水帐running account wwpvmb  
Xt7uCs  
YEZ"BgUnbp  
tGf  
暂记帐||未定帐suspense account }RyYzm2  
>5 i8%r  
#MBYa&Tw7  
Gm6^BYCk  
过期帐||延滞帐overdue account||pastdue account FijzO  
54'z"S:W  
.79'c%3}  
3ea6g5kX  
杂项帐户sundry account ]0O pd 9  
ml3]CcKn  
9xWeVlfQ  
`Y(/G"]  
详细帐单||明细表detail account "C0oFRk  
^
c!Hur6)  
k@wxN!w;  
0<P -`|X  
呆帐bad account f-23.]`v  
)9PQj  
0&w.QoZY(  
M VsIyP  
会计项目title of account r<~1:/F|  
YxsWY
7J  
l9SbuT$U  
/O&j1g@  
会计薄||帐薄account-book WO '33Q(  
X#pE!mT  
RE*SdazY?  
scA&:y  
营业报告书||损益计算表account of budiness||business report Jj([O2Eq$  
Bh@j6fv  
,c7 8O8|  
hDfsqSK0 /  
借贷细帐||交验帐account rendered % +eZ U)N  
!qy/'v4  
q5QYp  
q,+d\-+  
明细帐account stated 3g} ]nj:N  
CM~)\prks  
EY&hW l*a^  
:
GO}G`jY  
与…银行开立一户头to open an account with >0u 4>=#  
Qs*g)Yr  
xy[R9_V  
U*,5t81  
与…银行建立交易to keep account with :~g = n&x  
7]G3yt->  
[['un\~r~  
+Pn+&o;D  
继续记帐to keep account L%N|8P[  
` 8.d  
Q7f\ 5QjT  
,AWN *OS  
与…有交易to have an account with M"5,8Q`PkI  
Eiwo==M  
3C2L _ K3  
>Ei_##
 
作成会计帐||有往来帐项to make out an account with JZN'U<R  
R~;<}!Gtx  
$c[8-=  
7pmhH%Dn$  
清算||清理债务to make up an account C:zK{+  
"M1[@xog  
`0Qzu\gRb  
l *.#g  
清洁帐目||与…停止交易to close ones account with :SziQQ  
h_Q9c  
(|"KsGl  
hbzU?_}  
结帐to close an account k)dLJ<EM  
8 <EE4y  
 : xB<Rq  
x.~Z9j  
清理未付款to ask an account||to demand an account (q"Nt_y  
591S
yyy  
K`768%q  
Z6A*9m  
结清差额to balance the account with 3<CCC+47  
> QDmSy*&  
E"nIC,VZ  
9JpPas$]
 
清算to settle an account||to liquidate an account||to square an account CsJw;]dYI  
Ztr,v$  
vc5g4ud  
9v8{JaI3  
审查帐目||监查帐目to audit an account xP "7B9B  
Bc`jkO.q  
pMKnA.|  
#jv~FR`4v^  
检查帐目to examine an account u-$(TyDEl|  
V*2uW2\}  
"VRcR  
V^As@P8,'(  
转入A的帐户to charge the amount to As account (Xi?Y/  
B{PI&a9~s%  
@GK0j" _  
pMe'fC~*  
以计帐方式付款to pay on account ]ECzb/  
JUt 7  
'C)`j{CS  
mADq_`j  
代理某人||为某人on ones account||on account of one Oca_1dlx  
z}&?^YU*)`  
67wY_\m9I  
q]ER_]%Gna  
为自己计算||独立帐目on ones own account gu7mGHn-  
!X[b 4p  
PV<=wc^  
Ep>3%{V  
由某人收益并负风险on ones account and risk||for ones account and risk
[I^>ji0V  
N0,wT6.  
[#.E=s+&  
oJA%t-&%R  
由某人负担for ones account||for account of one %QCh#v=ks  
xT6&;,|`  
BqC!78Y/e  
Y?a*-"  
按某人指示||列入某人帐户by order and for account of one CkKr@.dV  
L}T:Y) .  
1JMEniB+9  
;P3sDN
  
列入5月份帐目for May account O0`sg90,C  
mtSOygd  
4|9M8ocR  
9~2}h Xm;  
编入某中帐项下to pass to the account of||to place to the account of DK;p6_tT  
U` uP^  
GVP"~I~/:  
(n_lu=E70  
寄出清算书to send in an account||to send in render an account XkLl(uyh  
(Z;;v|F.i=  
jT}3Zn  
,5$V;|  
支票薄cheque book =NMT H[  
#9M6 q  
0*^ J;QGE  
Fa:f Bs{  
支票陈票人cheque drawer azF|L"-RP  
D/uGL t~D(  
WDQtj$e+  
/T1zz2l~  
持票人cheque holder (hWr!(>C4]  
J/X{ Y2f  
a$H*C(wL  
qDHiyg^u  
不记名支票cheque to bearer||bearer cheque o8Vtxnkg  
zO8`xrN!  
ilJeI@  
^L#\z7  
记名支票||认人支票cheque to order golr,+LSo  
+EK(r@eV  
3 r4QB  
db#QA#^S  
到期支票antedated cheque ^PA[fL"  
`7_=2C  
WwG +Xa  
oE@{h$=  
未到期支票postdated cheque O92a*)  
<q|IP_  
>`L)E,=/  
:&:IZkO  
保付支票certified cheque =5=D)x~  
'D#iT}Vu  
DE
"KbA0}  
*I,3,zO  
未获兑现支票，退票returned cheque uX_A4ht*  
FD>j\  
M7z>ugk"  
L$zI_ z  
横线支票crossed cheque ]=ar&1}J  
$[9, 1.?C  
+9Z RCmV  
eveGCV
;@  
普通横线general crossing a,X=!oJ  
E-h`l DoJ  
Vlb L p;  
G#n99X@-  
特别横线special crossing 86d*  
)US|&> o8  
7s:`]V%  
;:xOW$  
空白支票blank cheque ]:TX> X!  
R<W#.mpo6  
VuTH"br6  
+kCVi  
失效支票，过期支票stale cheque g*8LdH6mq  
4f,D3e%T|  
G3QB Rh{  
kf~7
1G+  
普通支票open cheque _DfI78`(  
n0
:+D R  
$hB;r  
aM'0O![d  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =!NYvwg6;o  
Db({k,P'Y  
}8WpX2U  
V M[9!:  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges b!hxx Z  
.FK'TG  
/:dVW"A|  
{(G@YG?  
支票换现金||兑现to cash a cheque #FF5xe
 
s<0yQ-=.?N  
;}IF'ANA  
Y>!9P\Xe  
清理票款to clear a cheque wbI(o4rXE  
{neE(0 c  
'nt b.S)  
] d| -r:4  
保证兑现to certify a cheque Tp~yn  
Q"8)'dL'  
'xZxX3  
XRs/gUT  
填写支票数额to fill up a cheque If6wkY6sR  
Y'/`?CK  
9}X3Q!iFb  
?t)y/@eG  
支票上划线to cross a cheque P;KbS~ SlC  
^w2n  
0
5*_h0}  
{114 [  
开发支票to make out a cheque /(n)I  
%H<w.]>  
9b]*R.x:$&  
<!X'- >i%q  
签发支票，开立支票to draw a cheque||to issue a cheque O,qR$#l   
^.kas7<  
!::k\}DS  
9ciL<'H\  
透支支票to overdraw a cheque ?RWd"JTGue  
1I3u~J3]/  
w])~m1yW  
Xki/5roCQ|  
背书支票to endorse a cheque UMhM8m!=o  
::H jpM  
 ' 1P_*  
8GlH)J+kq  
请付票款||清付票款to pay a cheque||to honour a cheque r@%32h  
m$LZ3=v%8  
\TMRS(  
Ur&: Rr  
支票退票to dishonour a cheque #s  yP=  
3}twWnQZJ  
{zF  
Tg:NeAN7(  
拒付支票to refuse a cheque bMSF-lQ  
b:O4d<+%  
GUN<ZOYb=  
82/iVm1  
拒付支票to stop payment of a cheque q6_1`E w  
9oq(5BG,  
:He:Bdk  
~o # NOfYi  
提示要求付款to present for payment ;( 2uQ#Y  
;=^WIC+Nr  
q0c)pxD%
`  

,MvvW{EY  
见票即付持票人payable to bearer / TJ Tu_#  
T2(+
HI2  
"t\9@nzdX  
QM_~w\  
支付指定人payable to order aPb!-o{  
/?6y2t  
_%L3?PpF"  
pEaH^(I*  
已过期||无效out of date||stale ~~fL`"  
1Gqtd^*;  
/KV@Ce\  
zO\"$8q*  
请给出票人R/D||refer to drawer :iWV:0)P  
?41| e+p  
q{5Vq_s\  
4OIN@n*4  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {Y/  
){(cRB$  
*l Tu-  
~G$OY9UC  
文字与数字不一致words and figures differ D2mB4  
a
&cV@~  
|JDJ{;o  
TDs eWdA  
支票 x$
p\ocA  
}hf*Jw  
时间已过account closed YS~x-5OE\  
~iSW^mi  
Af%?WZlOq  
R.QcXz?d  
更改处应加盖印章alterations require initials Jzj~uz  
JU6np4  
0CR;t`M@  
9c6V&b  
h=t
Y 5]8  
sg
 y  
时间已过effects not cleared JQCwI`%i  
g\Zk*5(  
yUG5'<lX  
t5qAH++axN  
停止付款payment stopped 0T5>i 0/  
O^:h_L  
r6)1Y`K=9  
-jy"?]ve.  
支票毁损cheque mutilated ,ym;2
hJ  
%!S  
Rb0{t[IU  
g=(+oK?  
汇款||寄钱to remit||to send money t<7WM'2<y  
P:TpB6.=q  
cmeyCyV*  
K_aN7?#.v`  
寄票供取款||支票支付to send a cheque for payment rifxr4c[X>  
O+$70  
O /&%`&2  
!O-+h0Z  
寄款人a remitter YPc<  
{;E/l(HNI  
&^H "T6  
#V6 -*  
收款人a remittee %},gE[N!J  
&>{>k<z  
lo:~~l  
qrc/Q;$  
国外汇票foreign Bill aAM UJk  
OpLSjr  
E'8Bw7Tz  
M<unQ1+wh  
国内汇票inland Bill W6T
&hB  
@45H8|:k  
~PnpYd<2  
uN 62>  
跟单汇票documentary bill c!Vc_@V,  
SZ{cno1`  
>EtP^Lu~f_  
j*4S]!  
空头汇票accommodation bill AFTed?(  
>` QX xTn  
]4mj 1g&C  
~iZF~PQ1_  
原始汇票original bill }27 Vh0v  
"NH+qQ hs  
PV6*-[  
2bnIT>(  
改写||换新票据renewed bill Ko)T>8:  
' u};z:t  
&6=ZT:.6Te  
kZ-~ ;fBe  
即期汇票sight bill||bill on demand a=.db&;vY  
Ko|xEz=  
0Y*gJ!a  
M
ZW Y  
…days after date||…days after date…日后付款 "Vp:z V<S  
9c}]:3#XO  
Z?c=t-yqp  
zMzf=~  
…months after date||…months after date…月后付款 @-@rG>y^:  
>m6,xxTR  
^%$W S,  
ZX6=D>)u  
见票后…日付款…days after sight||…days sight -sH.yAvC6  
5uJP)S?  
Qn)[1v   
QqK{~I|l  
见票后…月付款…months after sight||…months sight |DPpp/  
o
p5^9`"  
h8= MVh(I  
ySK Yqt z  
同组票据set of bills OjlB0  
k&_u\D"^"%  
B0XBI0w^Y  
h:Mn$VR,  
单张汇票sola of exchange||sole of exchange ^@LhUs>3  
}Oh'YX#[  
HD8"=7zJk  
IfmIX+t?  
远期汇票usance bill||bill at usance q'AnI$!  
Z=Y_;dS9  
&B7+>Ix,  
-anFt+f-  
长期汇票long bill ^% 8Hvy  
I1 R\Ts@  

n.Eoi4jV'  
O$u mu_  
短期汇票short bill # /,2MQ  
0m YZ7S5g  
xBE RCO^  
~iR!3+yg4  
逾期汇票overdue bill )av'u.]%c  
J XRf4QmG  
5)n:<U*  
>[%.h(h/%  
宽限日期days of grace Vh .;p.!e  
]T3BDgu%&  
X6N]gD  
$L&9x3+?Kg  
电汇telegraphic transfer （T.T） vu'!-K=0  
 zEPx  
bHQK RV  
7MuK/q.  
邮汇postal order||postal note （Am.）||post office order||money order Aiks>Cyi23  
NtA|#"^  
eYD9#y  
ZaUcP6[h  
本票promissory note （P/N） Yr"!&\[oz  
\`Ph=lJO  
K'{W9~9Lq  
pW3)Y5/D  
押汇负责书||押汇保证书letter of hypothecation {7![3`%7  
o~.o^0Y  
}2BH_  2  
2) /k`Na  
副保||抵押品||付属担保物collateral security 5nxS+`Pn.)  
F3Ak'h{Ay  
),y!<\oQ  
5Du>-.r  
担保书trust receipt||letter of indemnity X\3
,NR,  
kTiPZZI  
QC\g%MVG  
\A3>c|  
承兑||认付acceptance e2-70UvW^  
9?l?G GmQ  
{Z?$Co^R  
gM
;)  
单张承兑general acceptance VNxpOoV=S  
Lr24bv
\  
;*)fO?TG)  
_sf#J|kQ  
有条件承兑qualified acceptance sx-Hw4.a"  
T)Zt'M  
-|k&L}\OB0  
V$Xl^#tN  
附条件认付conditional acceptance &` 00/p  
g@k#J"Q'[  
4*D fI  
%g]$Vfpy  
部分认付partial acceptance   _r<zSH%