[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。   yRvq3>mU  
会计报表statement of account H,H'bd/  
^lf;Lc  
8swj'SjX  
6x[gg !;85  
往来帐目account current ;AG5WPI  
JN3Oe5yB2@  
e?Cbl'
 
:1.$7Wt  
现在往来帐||存款额current accout &N
Glkn  
'{OZ[$E  
lZ_i~;u4@v  
|(S=G'AtU  
销货帐account sales &+*jTE  
C'5i>;  
v5<Ext rV  

Mw+]*  
共同计算帐项joint account WfO6Fvx%  
~@sx}u  
1Z`<HW"  
YtIJJH  
未决帐项outstanding account Uyi_B.:`  
] YQ*mvI]  
7 v`Y*D  
:5CwRg  
贷方帐项credit account||creditor account -4hX-  
{kZhje^$vi  
XM8C{I1  

40q8,M  
借方帐项debit account||debtor account I{1w8m4O6  
U<#i\4W  
=|?w<qc  
M%B]f2C  
应付帐||应付未付帐account payable K
UuwScb\  
y'E)iI*  
"=/XIM.  
g<{~f  
应收帐||应收未收帐account receivable KWN&nP +  
-JUv'fk  
Lb/a_8<E?  
5IMh$!/uc  
新交易||新帐new account $9ON3>  
n|^-qy'w  
y< 146   
ulVHsWg  
未决帐||老帐old account q:nYUW o  
p]pFZ";70  
KQr=;O\T  
i
km4Y`c  
现金帐cash account !})+WSs'"s  
]HCt%5  
lYy
0   
l}<s~
ip  
流水帐running account 9 -TFyZYU  
Q$RP2&  
+%>L;'L ^X  
rU'&o) a^  
暂记帐||未定帐suspense account "p HQ  
>GZF\ER  
:Eob"WH  
;l?>+m@H  
过期帐||延滞帐overdue account||pastdue account St&XG>nWS  

=@ON>SmPs  
sY1*WolA  
r{Fu|aoa;5  
杂项帐户sundry account ZY]
[LU~l8  
uHwuw_eK`  
vm
mu[v  
+ ^~n09  
详细帐单||明细表detail account {`1zVTp[<  
E2dSOZS:)%  
Cf%)W:Q9  
Y3-15:-  
呆帐bad account SZyPl9.b  
~%sDQt\S  
BKJW\gS2  
+/UInAM  
会计项目title of account ,sJ{2,]~  
qP]Gl--q{  
&,K;F'  
r5F#q  
会计薄||帐薄account-book _39b8s{  
ok[R`99  
l?#([(WM  
E7j]"\~i  
营业报告书||损益计算表account of budiness||business report "w|GIjE+  
`Y+p7*Qr2  
>0~y"~M  
5@Rf]'1B0  
借贷细帐||交验帐account rendered i>0bI^H  
?{^T&<18t  
67f#Z&r2k  
&uk?1Z#j  
明细帐account stated sy]
1Ba%  
cL`l1:j\}  
g:OVAA  
BeplS  
与…银行开立一户头to open an account with 9fe~Q%x=u  
6 Lz&"C,`  
OZ7MpQ  
II[qWs>RG[  
与…银行建立交易to keep account with WXGLo;+>I  
jIuE1ve  
Q@l3XNH|c  
a:@Eg;aN*O  
继续记帐to keep account k.0$~juu  
0R *!o\y  
!f"@pR6  
t1Cyyb  
与…有交易to have an account with *jDzh;H!w  
;.m"y-  
!QC->  
q?\3m3 GM  
作成会计帐||有往来帐项to make out an account with v`nodI  
c)lM i}/  
A"w 1GBx  
4UG7{[!+  
清算||清理债务to make up an account =1LrU$\  
VIynlvy  
Q%KS$nP 9  
"rkP@ja9n  
清洁帐目||与…停止交易to close ones account with fq\E$'o$  
a}%>i~v<  
-S9$C*t  
/SP^fB*y  
结帐to close an account 5qUyOkI  
yPuT%H&i  
(}c}=V  
8G s{Zfp!D  
清理未付款to ask an account||to demand an account N<O^%!buR  
pGUrYik4  
}JvyjE  
&e2") 4oh  
结清差额to balance the account with &K|CH? D  
X@jml$;$  
P>jlFm  

`"/@LUso  
清算to settle an account||to liquidate an account||to square an account dp
-8,Seu  
qDL9  
7pr@aA"vgj  
=j}]-!  
审查帐目||监查帐目to audit an account dt;R  
5f}wQ  
CCQ<.iCU  
LLV:E{`p  
检查帐目to examine an account #@lLx?U  
eV}Ow`~I5  
Y+j|T`d  
(w)Qt/P^4  
转入A的帐户to charge the amount to As account :'a |cjq  
m$0T"`AP`  
{n2 jAR9nq  
_fa2ntuS=f  
以计帐方式付款to pay on account *G
2p;n=2  
p\F*Y,4  
iv:[]o   
dsrzXmE0  
代理某人||为某人on ones account||on account of one O`Nzn~),x  
So,EPB+  
~#7=gI&p@  
,Cde5A{K  
为自己计算||独立帐目on ones own account I`zn#U'  
!V#(g./W  
Ws.F=kS>h  
_Su$oOy(Ea  
由某人收益并负风险on ones account and risk||for ones account and risk #k5Nnv#(J  
S'vr
O}yU  
'I\bz;VT  
#tGW|F  
由某人负担for ones account||for account of one l>H#\MR  
$oe:km1-D  
*)
H?d  
l<!?`V6}  
按某人指示||列入某人帐户by order and for account of one >t3%-Kc  
45q-x_  
@a WvN;v  
i|y8n7c  
列入5月份帐目for May account sHmzwvpLA  
=P-kb^s  
Z2j M.[hq  
~UEft  
编入某中帐项下to pass to the account of||to place to the account of LoqS45-)  
d 0$)Y|d>  
Ihw^g<X  
z3[ J>  
寄出清算书to send in an account||to send in render an account '%l<33*   
Y Dq5%N`  
C`% cPl  
][I}yOD70  
支票薄cheque book o{37}if  
3g0 [(;  
u @?n3l  
xOt%H\*k"  
支票陈票人cheque drawer }L'BzSU@G  
:Bz*vH  
Q+$+
{g-8  
vB hpD  
持票人cheque holder 3#!}W#xv  
wG ua"@IE  
xf_NHKZ)  
iLIH |P%  
不记名支票cheque to bearer||bearer cheque DW\';"  
Y1h8O%?  
pIXbr($  
[]}E- V  
记名支票||认人支票cheque to order " ;8H;U`  
{r yv7G  
96fbMP+7R  
9nu!|reS  
到期支票antedated cheque xKi: 2  
^7G@CBi
c"  
k2(B{x}L  
vR[XbsNM  
未到期支票postdated cheque Y`eU
WCD  
('hr;s=  
IlJ!jq  
VJ8cls<  
保付支票certified cheque |08b=aR6ro  
AqM}@2#%%  
UFr ]$m&  
$@QF<?i~  
未获兑现支票，退票returned cheque Ha>Hb`  
{ss^L  
H
C_+7O3A  
v0+mh]  
横线支票crossed cheque #&u9z5ywM  
2K[Y|.u8>q  
#fk#RNt  
mwU|Hh)N]  
普通横线general crossing >c %*:
a  
I.As{0cc  
}#]2u|G  
E}LYO:  
特别横线special crossing VJviX[V?4  
r{R879  
9f1,E98w_  
uJhB>/Og  
空白支票blank cheque 4BF \-lq~  
&m<:&h& b  
!6.}{6b  
WD.td  
失效支票，过期支票stale cheque 'b1k0 9'  
3msb"|DG  
xDJ@MW#  
!(2rU@.  
普通支票open cheque CNP!v\D  
\zOo[/-<  
%+gK5aVab  
CNU,\>J@$  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sKDsps^$  
s9^r[l@W0U  
"]H_;:{f  
W5a7HkM  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges eI99itDQ  
^phgNzD  
d!>.$|b  
tAPn? d5  
支票换现金||兑现to cash a cheque F{,<6/ayRz  
r2!\Ts5v  
X0\O3l*j  
"wqN,}bj\  
清理票款to clear a cheque ^/c v
8M=  
my1FW,3  
d-k`DJ!  
K9G1>*  
保证兑现to certify a cheque L?h'^*F H}  
~F; ~  
*m$lAWB5D  
)(CZK&<  
填写支票数额to fill up a cheque V7~tIhuJH  
IZ2(F,{o  
ECW=865jL  
d-%bRGo/  
支票上划线to cross a cheque )SjhOvm  
XWd;-% `<  
"2m (*+  
,ICn]P dz@  
开发支票to make out a cheque tRC*@>I$  
t,P_&0X  
c2E*A+V#u  
 U=ek_FO  
签发支票，开立支票to draw a cheque||to issue a cheque r%=}e++^%  
[}ayaXXQ5  
2wX4e0cOI4  
qz_'v{uAj  
透支支票to overdraw a cheque oeKVcVP|'&  
(i2R1HCa  
t@"i/@8x$  
H\vd0DD;  
背书支票to endorse a cheque lq'MLg  
GBg~NkC7.  
&hnI0m=X  
k.5(d.*(  
请付票款||清付票款to pay a cheque||to honour a cheque VvFMpPi  
\img   
od=x?uBVd  
gc6Zy|^V4`  
支票退票to dishonour a cheque j:>_1P/  
7$zeRYD+  
d}:eL C  
w!kWG,{C  
拒付支票to refuse a cheque :MPfCiAv  
.91@T.  
C0`Bi:Ze  
T%Nm  
拒付支票to stop payment of a cheque ye^*Z>|  
T1~G{@"  
{VmJVO]S  
a +$'ULK+r  
提示要求付款to present for payment '$q=r x  
;udV"7C  
VzTHW5B  
Kg;u.4.-M  
见票即付持票人payable to bearer `uh+d  
}mdk+IEt  
G^%FP!'D?  
MW|*Z{6*  
支付指定人payable to order CM`B0[B  
xQ0.2[*5  
YQ-!>3/)-  
u mo<9Y  
已过期||无效out of date||stale x>!bvZ2  
uB1>.Pvxb  
V] 0T P#  
pf8M0,AY  
请给出票人R/D||refer to drawer Z<IN>:l  
h1 npaD!  
cp
_<y)__  
p}e1!q;N  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZJf:a}=h  
@>Bgld&vl  
<p5?yF  
e 2_p7   
文字与数字不一致words and figures differ %y|L'C,ge"  
 -]. a0  
Y a/+|mv  
"$krK7Z  
支票 MU>6s`6O  
uc>]-4  
时间已过account closed aN?^vW<  
J?%ecCN  
BqtUL_jm  
(jp!q,)  
更改处应加盖印章alterations require initials IgyoBfj\d  
<Toy8-kj  
?#~km0~F)  
7!g"q\s  
d=C&b]  
91\Sb:>  
时间已过effects not cleared NCa3")k  
[/Sk+ID  
-{z<+(K!$  
!nDiAjj  
停止付款payment stopped kyH0J[/n  

1k0*WCfZ  
)#l&BV5  
tjg?zlj  
支票毁损cheque mutilated qYP;`L}o#  
Tf40lv+{  
BZOB\Ym  
D k<NlH zp  
汇款||寄钱to remit||to send money eq(1'?7]`G  
z7_h$v  
'm^]X3y*  
u?rs6A[h#  
寄票供取款||支票支付to send a cheque for payment nrV!<nNBk  
j8)rz  
;_S DW  
| Di7,$c  
寄款人a remitter cV4]Y(9  
kB9@ &t+  
NjbIt=y  
37b6w6{D  
收款人a remittee : G'a
"%x  
/ ?'FSWDU  
3Z}v%=5 "  
_0|@B8!J?  
国外汇票foreign Bill sSy!mtS
 
*]:J @KGf  
-Q6Vz=ku  
pIHpjx  
国内汇票inland Bill dUL*~%2I  
HX{K5+  
f^)iv ]p  
a +^,EY  
跟单汇票documentary bill xW|8-q  
&$
heW ,  
Van=dzG  
[]G@l. ]W  
空头汇票accommodation bill RiZ)#0  
 z.Vf,<H  
MZ?+I~@  
f#McTC3C  
原始汇票original bill 'cqY-64CJZ  
26}fB  
:JU$ 6  
PqMu2 e  
改写||换新票据renewed bill /r8sL)D+  
qpjiQ,\:b  
seVT|z  
PJT$9f~3;.  
即期汇票sight bill||bill on demand mNlbiB  
pVM1%n:#  
R*?!xDJ  
m.FN ttkM  
…days after date||…days after date…日后付款 N;a'`l  
@&x'.2 [nv  
=z TpDL  
;xL8W  
…months after date||…months after date…月后付款 L}7 TM:%  
EE*|#  
Qxfds`4V9i  
{v"Y!/ [z  
见票后…日付款…days after sight||…days sight X%5 `B2Wu  
M/,lP  
klMpiy  
D!8v$(#hR  
见票后…月付款…months after sight||…months sight /9,y+"0SQz  
C`-CfZZ  
Nza@6nI"  
caxO xRo\  
同组票据set of bills E#Ol{
6  
o;21|[z  
Gx*B(t]4y  
_U9.u#>sV  
单张汇票sola of exchange||sole of exchange ] &SmeTe  
Tz~a. h@  
Fkg%_v$  
bYmk5fpRG  
远期汇票usance bill||bill at usance FOteNQTj  
VUOe7c=  
s@E)=;!  
<\$?.tTZ{  
长期汇票long bill 7'gk=MQc  
QX42^]({;c  
BY9Z}/{j  
96S$Y~G#&  
短期汇票short bill ,g4T>7`&U%  
O`I}Lg]~q  
~
pHuh#>  
:9e4(7~ona  
逾期汇票overdue bill <m

0=bm{j  
} 57Jn5&'  
mmG]|Cl@  
F'"-aB ~  
宽限日期days of grace j\NCoos  
2`rJ
r  
7H|0.  
G`/4n@  
电汇telegraphic transfer （T.T）  6@"E*-z$  
0~P]Fw^w  
mwMu1
#  
 M`7[hr  
邮汇postal order||postal note （Am.）||post office order||money order ?B@3A)
a  
76]Z~^Y  
,tDLpnB@;  
A'Z!l20_  
本票promissory note （P/N） h6bvUI+|h  
fqBz"l>5A  
cm!|A?-<  
eA{A3.f"Hz  
押汇负责书||押汇保证书letter of hypothecation RCi8{~rIvS  
).0p\.W~  
vE1:;%Q  
s Ytn'&$\  
副保||抵押品||付属担保物collateral security Aar ]eY\  
w `+.F;}s  
_ nz ^+  
m%UF{I,  
担保书trust receipt||letter of indemnity 5!pNo*QK  

{=,G>p  
n2:Uu>/  
WncHgz  
承兑||认付acceptance 97<Z,q72Y  
?* r  
SL`; `//  
2Nx:Y+[  
单张承兑general acceptance [mNum3e  
&/:c?F?l  
,% 'r:@'  
2Dt^W.!  
有条件承兑qualified acceptance \}%_FnP0ZU  
sva-Sd8  
X$G:3uoN  
x>,wmk5)  
附条件认付conditional acceptance 2pvby`P4  
X}5"ZLa7l  
u\ /TR#b  
#f;6Ia>#
 
部分认付partial acceptance   PW iuM=E