[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。   %8tN$8P  
会计报表statement of account cg. e(@(  
HLk"a-+'  
F:g{rm[
  
qIT{`hX  
往来帐目account current \,EPsQV0?  
L1xD$wl  
CJOl|"UyJ  
`|w#K28t"  
现在往来帐||存款额current accout "{k )nr+7U  
8_m9CQ6 i  
Ib\G{$r  
Fdw[CYHz  
销货帐account sales }ELCnN  
{|h"/  
IpJv\zH7  
eh>E).  
共同计算帐项joint account <`3(i\-X  
~K96y$ DTE  
b1u'ukDP\  

#<PdZl
R  
未决帐项outstanding account B|=maz:_  
WS/+Yl  
5ecz'eA%  
g)A0PvEu  
贷方帐项credit account||creditor account \,!q[nC  
uq%3;#[0  
4Jr[8P0/A9  
5#)<rK  
借方帐项debit account||debtor account )JQQ4D  
#6jwCEo=V  
grdyiBSV n  
*F* fH>?C#  
应付帐||应付未付帐account payable T:">,*|  
j2 ^T:q[  
^6oqq[$  
}.) 43(>]  
应收帐||应收未收帐account receivable d`<^+p)oy  
25n (&NV  
+i#sS19h  
Mgs|*u-5  
新交易||新帐new account B9Q.s  
&jZ|@K?  
>Mz|e(6  
T;r];Y(b*  
未决帐||老帐old account %Dls36F  
wV&f|JO0+  
bM0[V5:jB  
ynbpewaa  
现金帐cash account _L'cyH.cn  
Hq\E06S@  
, ."(Gp  
yXV|
4  
流水帐running account \seG2vw$  
%Fg8l{H3  
^= Ct Aa2  
L sDzV)  
暂记帐||未定帐suspense account NZC='3Uz  
MupW=3.38  
EKd3$(^  
)cK
tc  
过期帐||延滞帐overdue account||pastdue account &<V_[Wh"  
hRa(<ZK  
BZ;}ROmqk  
<%>n@A  
杂项帐户sundry account /1W7<']>xV  
,J(5@8(>a  
'<&EPUO  
q$?7 ~*M;x  
详细帐单||明细表detail account k g,ys4  
g{W6a2  
+8)]m<  
.eabtGO,  
呆帐bad account ' ztL3(|X6  
: DMHezaU  
45)ogg2  
S $_Y
/x  
会计项目title of account =,d* {m~A  
:#\B {)(  
q HR^0&  
|)?aH2IL  
会计薄||帐薄account-book ?z@v3(b[  
02W4-*)  
EID)o[<
  
&V#zkW  
营业报告书||损益计算表account of budiness||business report c BHL,  
uZo`IKJ  
Rnj Jg?I=  
/NW>;J}C  
借贷细帐||交验帐account rendered s(
"Cn/ZkS  
DrCWvpudd  
1<W4>~,wj  
:m*!?QGdL  
明细帐account stated 9iGE`1N%E  

I
mPu}  
5y%u
n  
K_At U/  
与…银行开立一户头to open an account with bB;~,W&E1  
]g >m?\'n  
<V$Y6(uMs  
`;5VH]V  
与…银行建立交易to keep account with b(#"
w[|  
{d1N&  
@],6SKbG6  
~?AC:  
继续记帐to keep account `26V`%bPkr  
;wJ7oj<  
#~H%[s a  
}osHA`x"2  
与…有交易to have an account with #Mj$o;SX  
0" U5oP[  
Wl& >6./{  
mL:m;>JJ n  
作成会计帐||有往来帐项to make out an account with SON^CvMs{  
UF&0 &`@  
u}K5/hC  
3>-[B`dD(  
清算||清理债务to make up an account 2BoFyL*  
I
ajD;V
  
P0%N Q1bn  
`zdH1p^w  
清洁帐目||与…停止交易to close ones account with pN\)(:"8v  
>_;kTy,  
dtB[m^$  
Pm$F2YrO3  
结帐to close an account BFBR/d[&  
K0tV'Ml#"  
Sm$p\ORa  
iYk':iv}S  
清理未付款to ask an account||to demand an account BZovtm3 E  
8[8|*8xqs  
@GN(]t&3  
YV5Yx-+3w$  
结清差额to balance the account with v6wRME;JA  
=nJ{$%L\x,  
0CPxIF&  
d{er|$E?  
清算to settle an account||to liquidate an account||to square an account )
.pO2lLF4  
2]L=s3  
KMUK`tbaI  
iaY5JEV:CA  
审查帐目||监查帐目to audit an account 60xa?8<cg  
!\QeBd+  
*8z"^7?^=  
^'m\D;
 
检查帐目to examine an account U z"sdi  
dZPW2yf  
3\;v5D:  
*i@sUM?K  
转入A的帐户to charge the amount to As account AT"!{Y "H  
7$!yfMttu  
k/%#>  
he"L*p*H  
以计帐方式付款to pay on account }$l8d/_$[  
n'THe|:I  
Yl$X3wi  
%B@!  
代理某人||为某人on ones account||on account of one $30oc Tt{  
M(yH%i^A  
M)L/d_4ka  
)D;*DUtMVm  
为自己计算||独立帐目on ones own account X:>$8^gS  
aSel* L  
T'E] i!$  
F9-[%l  
由某人收益并负风险on ones account and risk||for ones account and risk <0#^7Z  

HN{zT&  
te i`/  
nP<S6:s:  
由某人负担for ones account||for account of one Pg`JQC|  
Ejv%,q/T(  
]fZ<`w8u}  
wqUQ"d  
按某人指示||列入某人帐户by order and for account of one 6Opa{]  

^=^$tF  
Mi]I:ka  
G8eD7%{b:)  
列入5月份帐目for May account -ey)J +?t  
joqWh!kv7U  
B@ {&<  
Oa! m  
编入某中帐项下to pass to the account of||to place to the account of b^x07lO  
t0q_>T-kt  
UP2}q?4  
iRNLKi  
寄出清算书to send in an account||to send in render an account 2:Q(Gl`<l  
~h! 13!  
;$7v%Ls=  
Z, T#,  
支票薄cheque book A?8\Y{FQ  
?DPHo)w  
 x0A7O  
<*<U!J-i  
支票陈票人cheque drawer dFW.}"^c  
$e }n  
GKZN}bOm\  
8YX)0i'  
持票人cheque holder io
.]'">  
H=p`T+  
/aYpIMi9}  
E)W@{?.o#  
不记名支票cheque to bearer||bearer cheque T  p<s1'"  
\K7t'20  
Z(e^iH  
hi|!  
记名支票||认人支票cheque to order SJk>Jt=  

t>xd]ti  
6S1m<aH6  
&eQJfc\a  
到期支票antedated cheque aC!EWgwW[  
19t{|w<  
Vn, ><g  
P`(Mk6gE  
未到期支票postdated cheque 632
bN
=>  
7 ^$;  
8Lz]Z h=ZU  
^zr^ N?a  
保付支票certified cheque w5,Mb  
-Q"hZ9  
poT&-Ic[  
Udgqkl  
未获兑现支票，退票returned cheque eSfnB_@x2  
Q.Aa{d9e  
Z[?mc|*x  
KpHw-6"  
横线支票crossed cheque 7TX2&kMoc  
Bp ?  
/7"I#U^u
/  
ezm&]F`  
普通横线general crossing (xpn`NA  
`]i []|  
"ju'UOcS/  
`A@w7J'  
特别横线special crossing WFTvOFj  
EGVM)ur  
/F)H\*  
WXw}^v  
空白支票blank cheque B1!kn}KlL{  
u]*0;-tz  
Qzv
Hm1,@  
O`[aU%4b  
失效支票，过期支票stale cheque EgjR^A1W2  
nh+l78  
4?\:{1X=  
\M<3}t  
普通支票open cheque Of,2Q#oji  
b97w^ah4gJ  
<ABX0U[*  
X{xBYZv4  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W/$Zvl  
Lh.b5Q|  
zAzP,1$?  
Z @ dC+0[=  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 58Xzup_"  
,f3pqi9|  
:rMM 4  
FzQTDu9  
支票换现金||兑现to cash a cheque CNZz]H  
1\*\?\T>_  
 {^a36i  
"TyJP[/  
清理票款to clear a cheque Fb`a~c~s  
CC=d I  
*iBTI+"]  
)SF}2?7e  
保证兑现to certify a cheque d\{>TdyF  
,l YE  
W]M)Q}:Y  
H,fZ!8(A_)  
填写支票数额to fill up a cheque Q_-_^J  
@hQlrq5c  
~c^>54  
C?v[Z]t  
支票上划线to cross a cheque !G^L/?z3  
jp8@vdRg  
m7a#qs;,  
B~]5$-  
开发支票to make out a cheque BS Iy+  
,YTIC8qKr  
(wDm*bZ*  
voP7"Dl[  
签发支票，开立支票to draw a cheque||to issue a cheque u0
aJu  
gVQjL+_W  
61puqiGG^  
J;_}lF9d@  
透支支票to overdraw a cheque /Jf.y*;  
SDu#Yt&mhh  
S5~VD?O,  
5^']+5_vb  
背书支票to endorse a cheque \drq G&wl  
O5$/55PI  
5` Te\H  
FZ!`B]]le,  
请付票款||清付票款to pay a cheque||to honour a cheque i1H\#;`$  
yFDv6yJ.  
I}Nd$P)>  
S
*j6Ow Z
 
支票退票to dishonour a cheque }|P
Y!O  
9Gv[8'I  
JkW9D)6  
TIp:FW[  
拒付支票to refuse a cheque >2bK
Sh  
W
VVJ  
Y3Vlp/"rB"  
iw*Nq,(  
拒付支票to stop payment of a cheque !r#?C9Sq  
ylt`*|$  
t#q<n:WeYU  
aW>6NDq(  
提示要求付款to present for payment T&Lb<'f  
A.hd Kl  
ZPbpp@,  
EwOV;>@T?  
见票即付持票人payable to bearer B
6wRg8  
gy&[?m6M=  
z dO#0tN  
dtpoU&?6s  
支付指定人payable to order .'Y]R3\M+  
u_ABt?'  
M5xCC!  
/yM:|`tT  
已过期||无效out of date||stale ]T%rjsN  
@}u9Rn*d;  
]('D^Ro  
m!<\WN6g  
请给出票人R/D||refer to drawer e^.Fa59  
&hRv
ol\J  
Q+YRf3$  
foQ#a  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >nzdnF_&zW  
!?|Th5e  
"HPB!)C8(  
K_dOq68_  
文字与数字不一致words and figures differ ]xuG&O"SBV  
$m42:amM  
D9z|VIw8  
TY1I=8  
支票 L:FoSCN Y(  
k+ze74_"  
时间已过account closed )E~79!  
L'F <ev  
fl\ly`_  
z<yU-m2h
 
更改处应加盖印章alterations require initials g1jTy7g?  
nw-I|PVTNa  
I :vs ;-  
at)~]dG  
5=f|7yl  
zzxGAVu  
时间已过effects not cleared K"r*M.P>  
kXf'5p1  
kkQVNphc  
)a-Du$kd  
停止付款payment stopped o93`|yWl  
.FLy;_f+  
%@u;5qD&  
] wtb-PC  
支票毁损cheque mutilated !_"fP:T>  
q}]XYys  
R00eisd  
.,OVzW  
汇款||寄钱to remit||to send money -YC OP0  
{HCzp,Y  
;A*`e$  
0|a(]a}V*j  
寄票供取款||支票支付to send a cheque for payment Qc pm!  
O<,\^[x  
#E&80#Z5  
*FMMjz  
寄款人a remitter }b-g*dn]5  
O)jWZOVp >  
AT%u%cE-  
dUQDOo  
收款人a remittee {QwHc5Bf  
sIxTG y.  
*3?'4"B{8  
2Tagr1L  
国外汇票foreign Bill HB
MhtfWW  
gy_>`16K  
2'W<h)m)z  
NB8/g0:=n&  
国内汇票inland Bill lGOgN!?i  
D/Mi^5H)  
hUF5fZqii  
/@,j232  
跟单汇票documentary bill xjVS  
Zd')57{  
;9c<K  
j!7{|EQFcl  
空头汇票accommodation bill 0DJ+I  
fP(d8xTx2y  
Ac<Phy-J  
Ym =FgM\  
原始汇票original bill ;u>DNG|.  
IWY;="  
e8GEoD  
GhIK
vX_N  
改写||换新票据renewed bill |v$JCU3!A  
RH&~+5  
MpF$xzh  
L:i-BI`J  
即期汇票sight bill||bill on demand Qx+%"YO  
orjj'+;X  
Np"exFqN k  
,&R/
4:I  
…days after date||…days after date…日后付款 PEW=@xj2y  
~,i-8jl,  
[rSR:V?"a  
xo7Kn+ Kl  
…months after date||…months after date…月后付款 3U7
*>H  
_Nqt21sL  
4#:W.]U8  
@ < Q|5  
见票后…日付款…days after sight||…days sight 2fWTY0  
!Rhlf.x  
1f":HnLRM  
9f<MQ6_UU  
见票后…月付款…months after sight||…months sight TzNn^ir=HX  
{/ BT9|LI  
a 0GpfW$t  
IrqZi1  
同组票据set of bills GJoS#s  
4*Hgv:0?kI  
'|Kmq5)  
p(/dBt[3k  
单张汇票sola of exchange||sole of exchange G}ob<`o| "  
@CZ T  
)'6DNa[y  
$>u*}X9  
远期汇票usance bill||bill at usance 3%%o?8ES  
f (F)1  
"saUai4z  
^HqY9QT2  
长期汇票long bill |
4uWh  
xT+
zU }z  
LQngK7>  
HLV2~5Txc  
短期汇票short bill \l]DQaOEe  
Cc%LztP>  
SU/BQ3  
BA%pY|"Q  
逾期汇票overdue bill (K)]qNH  
(4dhuT  
\<y#R~7s  
2&^]k`Aj6D  
宽限日期days of grace T`;%TO*Y  
:$m}UA-9  
w(/aiV  
YQ6f}O  
电汇telegraphic transfer （T.T） R}4So1  
7 D^gMN%p  
}L#_\  
jO1r)hw N>  
邮汇postal order||postal note （Am.）||post office order||money order 9+{G8$Ai  
w6{TE(]zp  
q(.:9A*0  
^wc"&;=c|  
本票promissory note （P/N） 1>E<8&2[L  
c%'RR?Tl  
CJJzCVj  
m6[0Kws&  
押汇负责书||押汇保证书letter of hypothecation Vc2A  
.[3Z
1v,  
or';A'k  
@]-jl}:]  
副保||抵押品||付属担保物collateral security 8$;=Uf,x  
\0vr>C  
sSi6wO$  
~nG(5:A5g/  
担保书trust receipt||letter of indemnity O^^C;U@U<1  
-2A(5B9Fq  
+(1zH-^.  
D~$r\]av  
承兑||认付acceptance f^"N!f a  
<\pfIJr$  
'zGo? a  
YtfVD7m  
单张承兑general acceptance > w^YO25q  
@>)r} b  
vWf; 'j  
K
NLfp1!  
有条件承兑qualified acceptance ek}a}.3 {  
V*iH}Y?^p  
\8 h;K>=h  
-QmO1U  
附条件认付conditional acceptance [ zEUH:9D  
}XSfst5-H  
kT!9`S\  
@Q/-s9b  
部分认付partial acceptance   t[oT-
r