[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。   a:IC)]j$_  
会计报表statement of account nIy}#MUd|q  
k(7&N0V%zz  
^sEYOX\  
tKx~1-  
往来帐目account current V>-e y9Q\  
/,&<6c-Q@W  
,|H `e^  
/quc}"__  
现在往来帐||存款额current accout e+BQww  
{|_M #w~&  
wX5tp1 ?1J  
$f=J2&D,Cz  
销货帐account sales /saIs%(fU  
s;Z\Io  
suiS&$-E  
J76kkW`5  
共同计算帐项joint account j2.|ln"!  
sn$9Shgh  
1&evG-#<:  
u9GQU  
未决帐项outstanding account A_ N;   
;jvBF4Lb>  
]kRfB:4ED  
JNYFD8J~  
贷方帐项credit account||creditor account >#~& -3  
-)]Yr #Q  
`nv~NLkl  
RD'Q :W  
借方帐项debit account||debtor account 37 ,  
%D}kD6=  
LW'D?p#  
2%@4]  
应付帐||应付未付帐account payable E=CsIK   
#Z`q+@@]A  
8\ +T8(m  
R_ ,UMt  
应收帐||应收未收帐account receivable )c83/= <v  
A8fOQ  
so)[59M7  
&5spTMw8  
新交易||新帐new account }{qZ[/JwqN  
K>r,(zgVc  
y'~U%,ki6  
!&ayYu##{  
未决帐||老帐old account "9P>a=Y  
6?mibvK  
T/Gz94c  
4Lh!8g=/  
现金帐cash account k_q
d|  
qL&[K>2z  
8# >op6^  
]kG"ubHV?h  
流水帐running account #!qm ZN  
YEs&  
g\(G\ tnu>  
uK#4(eY=W  
暂记帐||未定帐suspense account .TR9975  
{M$1N5Eh  
WJndoB.f[2  
nntuLuW  
过期帐||延滞帐overdue account||pastdue account 2LL'J7  
 |`f$tj  
]Svt`0|}  
m
)zUU  
杂项帐户sundry account i]y<|W)Q3  
:q7Wy&ow  
pb?c$n$u*  
2d(e:rh]  
详细帐单||明细表detail account t#/YN.@r  
MS>Ge0P("~  
_AYK435>N  
P *Uwg&Qz)  
呆帐bad account ;|5F[  
,I$`-$_'  
}DEg-j,F  
ooL!TSGD  
会计项目title of account mpEK (p  
0r] t`{H  
dA`IEQJL  
3!Ij;$  
会计薄||帐薄account-book gQelD6c
 
d>&,9c%  
s1$nvTzBr  
|y# Jx  
营业报告书||损益计算表account of budiness||business report "a>q`RaIQ"  
+I:Unp  
'!cCMTj  
KKPh~ThC  
借贷细帐||交验帐account rendered &yTqZ*Yuk  
9:[ 9v  
Nk 8B_{   
3{^9]7UC  
明细帐account stated #7$ H  
4qbBc1,7y  
:&rt)/I  
qI9z;_,gNz  
与…银行开立一户头to open an account with IH&|Tcf\  
7P5)Z-K[  
L>&t|T2  
\0I_<  
与…银行建立交易to keep account with (sTpmQx,b  
n;C :0  
6|%?tex  
L>NL:68yN  
继续记帐to keep account |A9F\A->4  
T_ <@..C  
qzLP
w*;  
SC!RbW@3  
与…有交易to have an account with  c(E{6g?  
!bx;Ta.  
_QE qk@ql  
qu@~g cE  
作成会计帐||有往来帐项to make out an account with 0c]/bs{}  
9C9oUtS  
w"|L:8  
:$|HNeDO  
清算||清理债务to make up an account z`}qkbvi  
[z\$?VJspQ  
dNH08q8P  
^4hO  
清洁帐目||与…停止交易to close ones account with t!X.|`h  
o#gWbAG;]b  
P[ck84F/  
DGF5CK
.O  
结帐to close an account [`[|l  
_p/UsJ  
"ycJ:Xv49  
FFpT~.  
清理未付款to ask an account||to demand an account RFcv^Xf  
nYSiS}?S.  
.},'~NM]  
su(1<S}  
结清差额to balance the account with >J?fl8  
@)M9IOR  
/NFj(+&g+  
yu|8_<bq  
清算to settle an account||to liquidate an account||to square an account :#ik. D  
 vF+7V*<  
X-K h(Z  
MYvY]Jx3  
审查帐目||监查帐目to audit an account <w9JRpFY   
xn(kKB.  
@ioJ]$o7  
T/~f~Zz  
检查帐目to examine an account xml7Uarc  
%E>Aw>]v  
hH3RP{'=  
h"Q8b}$^)  
转入A的帐户to charge the amount to As account #x60xz  
69Ne
Q$](  
gO- _  
,PW'#U:  
以计帐方式付款to pay on account fOGFq1
D  
n'LrQU  
*#|&JIEsi  
AKfDXy  
代理某人||为某人on ones account||on account of one TDjm2R~9FS  
6l x>>J!H  
:\c ^*K(9  
LA5(sp@O  
为自己计算||独立帐目on ones own account #q$HQ&k  
SHgN~Um  
1(R}tRR7R  
@Uvz8*b6  
由某人收益并负风险on ones account and risk||for ones account and risk 2MIi=c:oqK  
;`{H!w[D  
fU}ub2_in  
[l??A
3G  
由某人负担for ones account||for account of one lb3bm)@:  
RSRS wkC  
4E+e}\r:6  
k]|~>9eY]  
按某人指示||列入某人帐户by order and for account of one s!zx} 5  
'<)n8{3Q5w  
X`K<>0.N  
o:'MpKm  
列入5月份帐目for May account JyK3{wYS  
Of#u  
O8r|8]
o  
JPHL#sKyz  
编入某中帐项下to pass to the account of||to place to the account of ~G&dqw/.-U  
'JE`(xD  
#:_Kws>+  
[|$h*YK  
寄出清算书to send in an account||to send in render an account ]s'as9s9  
u&vf+6=9Dd  
i&fuSk EP  
+Kc
  
支票薄cheque book *N<]Xy@  
g:@#@1rB6  
t=iIY`Md%  
h;"4+uw  
支票陈票人cheque drawer Sz`,X0a  
0[(8  
M|h3Wt~7  
%sP*=5?vA  
持票人cheque holder 9cF[seE"0  
F)QDJE0  
hn@08t G  
uGGt\.$]s  
不记名支票cheque to bearer||bearer cheque tcI*a>  
!e<^? r4  
T!#GW/?  

!Ai@$tl[S  
记名支票||认人支票cheque to order +O{*M9B  
2/^3WY1U  
b8UO,fY q  
<%eG:n,#  
到期支票antedated cheque ~36!?&eA8  
{VRf0c  
TD0 B%  
=dKtV.L  
未到期支票postdated cheque n-
;`Cy`k  
J ZS:MFA  
\R_
C&=  
x 9fip-  
保付支票certified cheque 1Pu~X \sO  
8nV+e~-w  
oMa6(3T?E  
q0vQa  
未获兑现支票，退票returned cheque V 5mTP'  
_Fl9>C"u  
Xx:"4l.w.  
#X 1
ND  
横线支票crossed cheque wc4=VC"y  
~f98#43  
3]S$ih&A  
onzxx4bax  
普通横线general crossing #"~<HG}bR/  
wmLs/:~  
%h!B^{0  
(!WD1w
 
特别横线special crossing g($2Dk_F2  
"chDg(jMZ  
W'TZ%K) I  
)SGq[B6@I  
空白支票blank cheque t{{QE:/  
R\[e!g*I  
.Q2V}D85  
'H;*W|:-]  
失效支票，过期支票stale cheque @o`AmC. 8  
=Xr.'(U  
_t^&Ah*  
<LiPEo.R  
普通支票open cheque ;4\;mmLVk  
ww1[rCh\+  
YT,{E,U;  
6'f;-2  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j3Y['x Dv  
|sE'XT4ag  
vFm
Z<C' )  
gB33?  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +ZP7{%  
t?FBG4  
kAUy mds;O  
8quaXVj^a  
支票换现金||兑现to cash a cheque S_H+WfIHV'  
m8[j #=h  
G3T]`Atf  
Q~9^{sHZjP  
清理票款to clear a cheque ]`WJOx4  
$F.a><1rY  
Q"#J6@  
qHsA1<wg  
保证兑现to certify a cheque F#E3q|Q"BS  
_+MJ%'>S
 
:ShT|n7  
Ow,b^|  
填写支票数额to fill up a cheque \9EjClfo  
>H,*H;6  
+=)+'q]S  
F!K>Kz  
支票上划线to cross a cheque dPRra{  
R4d=S4i  
a 1*p*dM#  
oXgcc*j  
开发支票to make out a cheque 6Kz,{F@  
~gt@P  
u ^RxD^=L  
A3*!"3nU  
签发支票，开立支票to draw a cheque||to issue a cheque alb.g>LNPP  
[2cD:JL  
\fe]c  :  
Flb&B1  
透支支票to overdraw a cheque xgtR6E^k  
Eh4=ZEX  
Dvln/SBk  
*X}`PF   
背书支票to endorse a cheque &%Tj/Qx  
|4`{]2C  
/qw.p#  
f
%hEnZv  
请付票款||清付票款to pay a cheque||to honour a cheque \73ch  
5F"jkd+  
e96k{C`j0  
5@W j>:w  
支票退票to dishonour a cheque Xn ;AZu^'R  
)`D:F>p*  
RG`1en  
v &+R^iLE  
拒付支票to refuse a cheque bZV
/l4TU  
#.[k=dj   
0m ? )ROaJ  
E_LN]v  
拒付支票to stop payment of a cheque {(}By/_  
&kw@,];4Z  
k VQ\1!  
D1;QC  
提示要求付款to present for payment L /^I*p,  
HpnWoDM  
KK &?gTa  
vr ^qWn  
见票即付持票人payable to bearer PUX;I0Cf  
v.5+7,4  
u<&m]]*  
DlNX 3  
支付指定人payable to order WuW^GC{7  
u W3!Yg@  
;9g2?-svw  
>F&47Yn  
已过期||无效out of date||stale cCc(fF*^  
@\I#^X5lv  
t0?\l)  
dcT80sOC  
请给出票人R/D||refer to drawer =nHgDrA_  
FC"8#*x  
>lM  l  
c[Zje7 @  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~F7gP{r  
^sg,\zD 'X  
~y[7K{{ ;T  
O|UC ?]6  
文字与数字不一致words and figures differ Y[S1$(K&*  
S 6,.FYH  
xn|(9#1o  
SK
.: Q5:  
支票 \5cpFj5%  
wH6aAV~1  
时间已过account closed 5E_YEBO/  
ei5~&  
gltBC${7wZ  
y18Y:)DkL  
更改处应加盖印章alterations require initials 3{(/x1a,4  
sUm'  
&]-DqK7  
R_xRp&5  
/|#fejPh  
f:P}*^ Gw  
时间已过effects not cleared :p6M=  
G9vpt M  
Oz#{S:24M+  
W'TaBuCb  
停止付款payment stopped 8sK9G` k  
j$5
LN.8J  
k.15CA`  
i(+p0:< 0  
支票毁损cheque mutilated _t}WsEQ+P  
rk)`\=No  
~.lPEA %%  
-C&P%tt Y  
汇款||寄钱to remit||to send money HiJE}V;Vq  
Y:)e(c"A  
-RK- Fu<e  
_8agtQ:<  
寄票供取款||支票支付to send a cheque for payment b*Q&CL  
mU9kVx1+  
W'u>#  
MR.'t9m2L  
寄款人a remitter *siFj CN<  
'>C5-R:O  
SOvF[,+  
4|#WFLo@  
收款人a remittee QnX(V[  
% +\."eC  
%BB%pC  
1hNq8*|  
国外汇票foreign Bill n>U5R_T  
U_c
*6CK  
QoH6  
d4z/5Oa  
国内汇票inland Bill iM3V=&)  
QUQ'3  
%3''}Y5  
}?v )N).kW  
跟单汇票documentary bill ;@E$}*3[>V  
}|5Pr(I  
4tmAzD  
^@NU}S):yN  
空头汇票accommodation bill ?=fyc1  
r^ ZEImjc  
xWQ`tWA:J  
t}/( b/VD  
原始汇票original bill jsi!fx2Rm  
@bP)406p  
G[q$QB+  
Q#[9| A9  
改写||换新票据renewed bill CF5`-wj/#  
6<(
.4a?  
{h`uV/5@`  
hpL;bM'  
即期汇票sight bill||bill on demand sZF6h=67D  
e6RPIg  
RhLVg~x  
L5:$U>H(  
…days after date||…days after date…日后付款 I`4*+a'q&  
]-QA'Lq  
T0 rGM  
))'<_nD  
…months after date||…months after date…月后付款 SS.dY""89  
_n>,!vH  
1c{DY  
Z!X0U7&U  
见票后…日付款…days after sight||…days sight m$T-s|SY  
b(O3@Q6[  
vn"{I&L+w0  
)U{Qj5W+F  
见票后…月付款…months after sight||…months sight ]+:^W^bs:  
"o} +Ciul  
N7R!C)!IL  
)~ h}  
同组票据set of bills -Wi` G  
x>`%DwoRI  
E\pL!c  
C/6V9;U  
单张汇票sola of exchange||sole of exchange Jz *;q
~  
i9][N5\$  
HJYScwjQ;`  
M}v/tRI  
远期汇票usance bill||bill at usance !^Y(^RS@  
=h73s0]  
_X"N1,0  
OMg
<V  
长期汇票long bill 2Dj%,gaR  
ur7q [n  
?]Xpi3k  
naznayy  
短期汇票short bill 3]3|  
9.B KI/  
!9P';p}2  
^V Zk+'4  
逾期汇票overdue bill 8k1Dj1@0z  
Y,t={HiclX  
SPmq4  
` 3K)GA  
宽限日期days of grace o.\F.C$  
6]%sFy2  
Qe0lBR?H  
GKc`xIQ  
电汇telegraphic transfer （T.T） dP]\Jo=Yh  
VrQmP  
0o*8#i/)!3  
qfRH5)k  
邮汇postal order||postal note （Am.）||post office order||money order :\7X}n
*&  
vJOw]cwq  
6w ECo  
RxWVe-Dg  
本票promissory note （P/N） 2/=l|!JKLz  
o;<Xo&  
!AfHk|  
;8{4!S&b  
押汇负责书||押汇保证书letter of hypothecation x!58c
S*  
.qZ
~_xkd  
H{?vbqQ  
xx9 g
''Q  
副保||抵押品||付属担保物collateral security !sW(wAy?o  
2OR{[L*  
^qQZT]  
UH-*(MfB  
担保书trust receipt||letter of indemnity c*L\_Vx+  
`gf0l /d  
kH7(@Pa  
NmJWU:W_@  
承兑||认付acceptance E`de7  
(~wqa 3  
bU:EqW\(^  
w\i\Wp,FP  
单张承兑general acceptance H0`]V6+<f  
k" PayyAC  
[)zP6\
I  
8sM|%<$=j  
有条件承兑qualified acceptance Ne{?:h.!  
Zxs|%bQ  
MUREiL9L|  
9s$CA4?HP  
附条件认付conditional acceptance _Wq  
6vNrBB  
KZ ;k)O.Ov  
_ff`y  
部分认付partial acceptance   VZymM<O