[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<e]RI;?  
会计报表statement of account < aeBhg %  
dkTj KV  
NNZ%jJy?=,  
[Nb0&:$ay  
往来帐目account current m(QGP\Y a  
u"IYAyzL  
%2Q:+6)  
CZB!vh0  
现在往来帐||存款额current accout }X{#=*$GQ  
SH>L3@Za  
Rd6? ,  
b_=$W  
销货帐account sales WAPN,WuW  
)i8Hdtn  
Gt4| ]  
$0WO 4C%M  
共同计算帐项joint account 8wGq:@#=  
)1Rn;(j9Re  
,"?h_NbF  
&$yC+cf  
未决帐项outstanding account Uc,D&Og  
>|%dN jf@Q  
L[\m{gN  
hwF9LD~^  
贷方帐项credit account||creditor account l`9<mL  
*,$cW,LN  
yl
|?+  
#m_3ls}W$  
借方帐项debit account||debtor account ]
v=*WK  
+2%ih!  
4;anoqiG\  
OiI[w8  
应付帐||应付未付帐account payable i0`<`qSQh  
oBZ\mk L  
pME17 af  
Ay7I_"%  
应收帐||应收未收帐account receivable ,ra!O=d~0  
yOKpi&! r  
_'9
("m V  
i#/,Q1yEn  
新交易||新帐new account 4]L5%=atn  
u6o:~=WwM  
\lj.vzD-A  
FEqs4<}E  
未决帐||老帐old account w,hl<=:(FB  
P:GAJ->;]>  
SMHQo/c r  
o&]b\dV  
现金帐cash account -#0(Jm'  
V~j:!=b%v  
yuyI)ebC  
!u@XEN>/  
流水帐running account 9>gxJ7pY  
+"8 [E~Bih  
U5X\RXy~  
AF ,*bb  
暂记帐||未定帐suspense account 9Q{-4yF9k  
m80e^  
%@/ "BF;r  
2'O2n]{  
过期帐||延滞帐overdue account||pastdue account N ]
KS\  
*v1M^grKd  
f4A;v|5_  
*&$J.KM  
杂项帐户sundry account 32yGIR
V  
12 y=Eh  
AY]dwKw  
8MIn~  
详细帐单||明细表detail account V_b"^911r  
#_]/Mr1  
Z(Styn/x  
HgH\2QL3&  
呆帐bad account { +d](+$  
T8Q_JQ  
i ^2A:6}?  
Wh~,?}laj  
会计项目title of account iyXd"O  
VL'wrgk  
WWo"De@  
t)rPXvx}!  
会计薄||帐薄account-book Cpy&2o-%v  
4jZB%tH  
{FS)f  
 VJ_fA}U  
营业报告书||损益计算表account of budiness||business report D5f[:  
{TdxsE>  
AjoIL  
OK YbEn#  
借贷细帐||交验帐account rendered %r*,m3d  
KWAd~8,mk  
&\b(  
l-S0Gn/'X  
明细帐account stated J@}PySq  
99CK [G  
 Lo5pn  
$)BPtGMGo  
与…银行开立一户头to open an account with Q1rEUbvCE  
iHK.hs;  
H)EL0 Kv/  
o4Cq  /K  
与…银行建立交易to keep account with A1`6+8}o;b  
MI(;0  
w5 ]lU  
/e*fsQ>M:  
继续记帐to keep account kqxq'Aq)d  
5`gVziS!S  
,2+d+Zuh  
78~/1-  
与…有交易to have an account with  Fq5u%S  
%e3E}m>  
AE~@F4MK  
FQ`1c[M@  
作成会计帐||有往来帐项to make out an account with !`1m.  
` aF8|tc_  
4;r,U{uR  
k;2.g$)W[c  
清算||清理债务to make up an account <>Dw8?O  
[{Q $$aV1  
'mTY56Yq  
pV_zePyOn  
清洁帐目||与…停止交易to close ones account with ysl#Rwt/2  
z@pa;
_  
WVKAA.  
,4 _H{+M  
结帐to close an account b-#lKWso  
hvNK"^\p  
h z{--  
x?0K'  
清理未付款to ask an account||to demand an account }Nwp{["}]L  
}4H}*P>+  
@:#J^CsM+'  
#7}M\\$M  
结清差额to balance the account with Sy4|JM-5  
(C"q-0?n  
- 1d*zySL  
ksuePMIK  
清算to settle an account||to liquidate an account||to square an account =T&<z_L  
~{5va  
O!XSU,  
sPeTW*HeR  
审查帐目||监查帐目to audit an account jw{B8<@s  
g,M-[o=Fk  
QV:> x#=V  
<eS/-W%n6  
检查帐目to examine an account W6i9mER-  
VwZ~ntk  
6sQ;Z|!Pz  
GEh(pJ  
转入A的帐户to charge the amount to As account u a_w5o7  
yRl   
lNyyLLt  
%6 GM[1__  
以计帐方式付款to pay on account /F~/&p1<\k  
!K}W.yv,  
9&. md,U'  
<OKc?[  
代理某人||为某人on ones account||on account of one 2; s[m3  
OY:rcGc`t  
Hi
U)q  
uL1lB@G@  
为自己计算||独立帐目on ones own account Zl3e=sg=  
CM++:YvJ  
a|oh Ad  
.r6x9t  
由某人收益并负风险on ones account and risk||for ones account and risk Lw_|o[I}  
PsXCpyY!s  
~+Pe=~a[  
lN,a+S/'  
由某人负担for ones account||for account of one H)gc"aRe;Y  
YW/ V}C'>  
-)')PV_+  
PQSmBTs.  
按某人指示||列入某人帐户by order and for account of one Dv/7w[F  
U.P1KRY|=  
;R#RdUFH  
R#;xBBt8  
列入5月份帐目for May account O_4B> )zd  
GWPBP-)0  
Xo~q
}(ze^  
6Q]c}  
编入某中帐项下to pass to the account of||to place to the account of Q>Z~={"  
SE^l`.U@  
.IdbaH _a  
!3k-' ),z&  
寄出清算书to send in an account||to send in render an account 7_l Wr  
9wldd*r  
v^t7)nx^  
&;P\e  
支票薄cheque book 5=|h~/.k  
qmFbq<&  
2-8Dc4H] r  
=d^hiR!GN  
支票陈票人cheque drawer iO?^y(phC  
,&S0/j  
f)z(9JJL  
Komdz/g  
持票人cheque holder ``VE<:2+  
eUB!sR%  
(Q% @]  
hB.8\-}QMq  
不记名支票cheque to bearer||bearer cheque #\Rxqh7  
l:UKU!  
sfn^R+x4,9  
~B"HI+:\L  
记名支票||认人支票cheque to order np6G~0Y`  

C{uT1`  
IBJNs$  
^`";GnH0  
到期支票antedated cheque Y]0
c%Fd  
i)X~L4gn  
f*Q9u>1p  
7:uz{xPK6  
未到期支票postdated cheque E\s1p:%  
8Z9>h:c1  
s<!G2~T  
DAWF =p]  
保付支票certified cheque t7x<=rW7u  
W5`pQdk  
JP6 Noia  
7UW\|r  
未获兑现支票，退票returned cheque lD[@D9  
r1%{\<  
W& 0R/y
7  
1#_pj eG  
横线支票crossed cheque |w* s:p  
E :**gvfq  
Icg-rwa<Z  
`+\$  
普通横线general crossing Z@Q*An  
g&2g>]  
vMou`[\WlJ  
=oL:|$
Pj  
特别横线special crossing ,>6a)2xh  
Ev
m3Sm!S  
{q8|/{;  
ky[Cx!81C  
空白支票blank cheque vJ'22)n
 
Y"8@\73(R  
/Ls|'2J<$  
Bj\ x  
失效支票，过期支票stale cheque yVK ; "  
ZOV,yuD{8{  
=Vs?=|r  
A 9BoH[is7  
普通支票open cheque j`.&4.7+  
g*oX`K.  
eUNaq&M  
@~ke=w6&pe  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Fik;hB  
7MrHu2rZ=  
Fn`Zw:vp6  
3< $Ek3X  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z3S"1L7  
C;JW\J~W  
TM#L.xPMf  
|Ol29C$@|  
支票换现金||兑现to cash a cheque K(upzn*a  
S5>ztK.e  
PsNrCe%e  
7"'PfP4c  
清理票款to clear a cheque >Df;1:U  
zx\-He  
`H:`JBe=+[  
aIa<,  
保证兑现to certify a cheque nD eVYK  
EL3X8H  
8493Sw  
y-.{){uaD  
填写支票数额to fill up a cheque (y!bvp[" m  
_w? !Mu  
)HE{`yiLL  
BXdk0  
支票上划线to cross a cheque P<&bAsje  
\w1XOm [)  
z-gMk@l  
AeEdqX)  
开发支票to make out a cheque |33t5}we  
L{jx'[C  
Jb*QlsGd  
-n|>U:  
签发支票，开立支票to draw a cheque||to issue a cheque |VaJ70\o  
T_Tu>wQX  
=Y|( }92  
4bL *7
bA  
透支支票to overdraw a cheque hL/u5h%$  
Wu{_QuAB  
$6UU58>n  
"!vY{9,  
背书支票to endorse a cheque +=9iq3<yfS  
fNAW4I I}  
J'ce?_\?PY  
-DHzBq=H  
请付票款||清付票款to pay a cheque||to honour a cheque Gu$J;bXVj  
?'f  
R$l- 7YSt  
-V4{tIQY  
支票退票to dishonour a cheque xP>cQELot  
]3,9."^  
64U|]gd$  
D ON.)F  
拒付支票to refuse a cheque Ot47.z  
r@r*|5
0  
7P(o!%H  
VS ECD;u4c  
拒付支票to stop payment of a cheque 7NT} Zwf  
~xY"P)(x;  
sdO8;v>  
.GJbrz  
提示要求付款to present for payment o>(<:^x9
 
[N~7PNdS  
Xux[  

]s5e
[ iS  
见票即付持票人payable to bearer $#n9C79Z@  
4t =Kt  
m_Ed[h/I  
iT{4-j7|P4  
支付指定人payable to order 3YLfh
`6  
`T+> E0H(f  
L`<#vi  
 \H>T[  
已过期||无效out of date||stale d m"R0>  
Eu&$Rq}  
/f?;,Cy I  
"4WnDd5"  
请给出票人R/D||refer to drawer U}X'
RCM  
[Uq`B&F:  
4$vUD1('  
qh6b;ae\x  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^kcuRJ0*$  
eSObOG/  
m[y~-n  
dL4VcUS.  
文字与数字不一致words and figures differ j} Svb1A  
cu?6\@cD  
ZhCz]z~tj6  
PtUS7[]  
支票 P]^8Enp
 
BTr;F]W  
时间已过account closed N9d^;6;i  
H74'I}  
={cM6 F}a@  
@Yb8CB  
更改处应加盖印章alterations require initials WL
U_t65  
r,IekFBs  
3v3cK1K@oE  
Y{e,I-"{  
"'``O~08/  
KQ9w>!N[  
时间已过effects not cleared Y'P^]Q=}_#  
L=Aj+  
1S(oi  
AX{<d@z`j  
停止付款payment stopped |wb_im  
qOpwl*?x+  
6v:L8t$"  
wsrdBxd5  
支票毁损cheque mutilated T7ShE-X  
/J-.K*xKt  
]5*H/8Ke7  
3nh
Q^zqf  
汇款||寄钱to remit||to send money V+>RF  
0hkYexX73  
?\4kV*/Cqz  
^|h_[>  
寄票供取款||支票支付to send a cheque for payment +7WpJ;C4  
|]q{qsy  
<wZ2S3RNA  
Akbt%&  
寄款人a remitter A7qKY-4B  
%Z=%E!*  
==\Qj{ 7`  
9c@."O`  
收款人a remittee 6eh\-+=  
_c4kj  
5dE@ePO[/9  
Xo:!U=m/#  
国外汇票foreign Bill ;L458fYs  
Gd8FXk,.!  
>qBQfz:U>  
sV))Z2sq  
国内汇票inland Bill kgV_*0^  
:Ej#qYi  
U- UD27  
V6C*d:  
跟单汇票documentary bill + q/ j  
As;@T $G  
F5|6*K  
^"e|)4_5\  
空头汇票accommodation bill NM;0@
o  
R>iRnrn:-  
 ju-tx :  
%&RF;qa2xu  
原始汇票original bill 0 xUw}T6  
x"9e eB,
 
  M[^  
Wz~=JvRHh  
改写||换新票据renewed bill qBKRm0<W  
7)`U% }R  
J.r^"K\  
*t JgQ[  
即期汇票sight bill||bill on demand 4Y)rgLFj  
G98P<cyD  
PE~u mY]  
H<|ilL'fX  
…days after date||…days after date…日后付款 PtUea  
Nm.
H
  
iz&$q]P8  
pu:Ie#xTDf  
…months after date||…months after date…月后付款 ?+]prbt)  
!y&uK&1  
-_bnGY%,  
=r3%jWH6  
见票后…日付款…days after sight||…days sight QxSJLi7t  
mUmU_L u8  
D`?=]Ysz(  
o"te7nBI  
见票后…月付款…months after sight||…months sight "B~c/%#PH  
ET_a>]<mv  
(aAv7kB&  
lTe7n'y^^  
同组票据set of bills }9k/Y/.  
! z^%$;p  
q`HuVilNH  
J4yL"iMt  
单张汇票sola of exchange||sole of exchange \>T+\?M  
9w^lRbn  
g[Z$\A?ZbZ  
p(jY2&g  
远期汇票usance bill||bill at usance yJCqP=  
Kw`{B3"  
MM}lW-q;  
G E=J Y  
长期汇票long bill oNyVRH ZH  
:!SVpCt3  
qqL :#]lV5  
#H'j;=]:  
短期汇票short bill O_zW/#  
,g.*Mx`-
 

5`TbM  
$pV:)N4  
逾期汇票overdue bill laRcEXj  
wLF;nzv  
0rt@4"~~w  
ae1?8man  
宽限日期days of grace -C]k
YQ  
)\ `AD#  
y /$Q5P+o  
b`%3>  
电汇telegraphic transfer （T.T） m*Zq3j  
OcA_m.  
e\0vphS6  
`-R-O@X|  
邮汇postal order||postal note （Am.）||post office order||money order r8.`
W\SKX  
1V\tKDM  
BBV"nm_(/  
DjyqQyq~  
本票promissory note （P/N） ''bh{ .x  
wzXIEWJ  
}M cqoZ%F  

#?OJ9pyG'  
押汇负责书||押汇保证书letter of hypothecation ;PS V3Zh  
oO0dN1/  
.3X5
~OH  
xRX2u_f$<  
副保||抵押品||付属担保物collateral security yQT cO^E  
`fnU p-  
mY1I{'.  
Uuxx^>"h\  
担保书trust receipt||letter of indemnity jmp0 %:+L  
B(p
xyv)  
Z<wJ!|f  
6'{/Ote  
承兑||认付acceptance _>8rTk`/h  
fH@P&SX  
Y3_C':r  
3`JLb]6  
单张承兑general acceptance e(=() :4is  
~+A(zlYr~  
x|b52<dLL&  
diz=|g=w  
有条件承兑qualified acceptance a2!U9->!  
:F |ll?  
:17Pc\:DS  
_%@dlT?  
附条件认付conditional acceptance @%'1Jd7-Wp  
NihUCj"  
kF;N}O2?{  
`WUyffS/!  
部分认付partial acceptance   \,AE5hnO