[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。   ZDr&Alp)o  
会计报表statement of account bj_oA i  
jfjT::f>l  
eVRjU  
]dL#k>$0q  
往来帐目account current wY*tq{7  
HG&rE3@  
.$-GGvN]  
Lz=GA?lk[\  
现在往来帐||存款额current accout I5#zo,9  

dCO)"]  
sW0<f&3  
;mSJZYnT  
销货帐account sales `:kI@TPI_C  
5^Ps(8VbS  
J'@`+veE  
CDT3&N1'R  
共同计算帐项joint account V?N8 ,)j  
frUO+  
lH"4"r  
Iz9b5  
未决帐项outstanding account CYZ0F5+t  
/XXy !=1J  
1Ts$kdO  
M5c~-}Ay  
贷方帐项credit account||creditor account l g*eSx>M  
7(B"3qF8|  
|WsB0R  
15CKcM6  
借方帐项debit account||debtor account []hC*  
u9D#5NvGs  
b
>f{o_  
&nfG
Rb  
应付帐||应付未付帐account payable l G $s(
 
OpFm:j3  
-
p[!CI  
;CLOZ{  
应收帐||应收未收帐account receivable Og<nn q  
D\k'Eez  
EJ=ud9  
nP#|JRn=  
新交易||新帐new account UflS`  
CC,CKb  
XY!0yAK(!  
I6rB_~]h  
未决帐||老帐old account }$Z0v`  
rLp
(}^  
##BfI`FJ  
]B3f$ ;W  
现金帐cash account i2X%xYv ^  
?V' zG&n@  
H,0Io  
a}[ 1*
_G  
流水帐running account @3Gr2/a  
?C(3TKH  
;-6   

.A apO}{  
暂记帐||未定帐suspense account aM|;3j1p  
.^V9XN{'a  
z~Is E8  
Xhp={p;  
过期帐||延滞帐overdue account||pastdue account >$G'=N:=X&  
0YO/G1O&  
%JPBD]&M  
T':} p2}w+  
杂项帐户sundry account ?<STl-
]&  
qaiR329fx  
fzZ`O{$8  
T.pc3+B8N  
详细帐单||明细表detail account ~TYpq;rq  
)<[) 7`  
36UUt!}p  
cjwc:3 CM  
呆帐bad account bDjm:G  
SSysOeD+  
^0HgE;4  
!![HR6"Q  
会计项目title of account R3hyz~\x&  
F}c}I8Ao
  
'nN'bVl/  
/Jf}~}JP  
会计薄||帐薄account-book 7& 'p"hF  
KZGy&u >`  

L~{3W  
9i+.iuE%Bu  
营业报告书||损益计算表account of budiness||business report Q/`W[Et  
9wdl1QS  
q!AcMd\  
JS^!XB'!  
借贷细帐||交验帐account rendered sw+vyBV)r  
*9tRhRc  
)8%m|v#W  
cf,^7,-`"  
明细帐account stated 4WP@ F0@n3  
'a G`qPB  
"Pa  y2  
i,!tu  
与…银行开立一户头to open an account with odKdpa Zc[  
 }~Ir&  
47!k!cHa  
K)W:@,*  
与…银行建立交易to keep account with %r]V:d+  
>E9 k5  
0DX)%s,KO  
YnlZyw!  
继续记帐to keep account t&Jrch k  
sFw;P`  
O96%U$W  
''H;/&nDX  
与…有交易to have an account with /kAbGjp0  
B7(bNr  
KJ cuZ."wX  
}#2I/
dn  
作成会计帐||有往来帐项to make out an account with w^MiyX  
?*&
5`Xh  
v]y=+* A  
oAgU rl;R  
清算||清理债务to make up an account 7)*q@  
z@[-+Q:  
7X<#  
+LF`ZXe8l  
清洁帐目||与…停止交易to close ones account with g}$B4_sY  
/_r`A  
Bdm05}c@u  
$l_\9J913  
结帐to close an account Lum5Va%0  
-nqq;|%  
dy4~~~^A  
2%vG7o,#  
清理未付款to ask an account||to demand an account 10CRgrZ  
o]<J&<WM  
H` h]y  
R|[gEavFl  
结清差额to balance the account with GHpP *x  
IHv>V9yiG  
H3+P;2{  
K_%gda|l+  
清算to settle an account||to liquidate an account||to square an account X'p%K/-m  
lJt?0;gn  
P52qtN<  
Rbcu5.6  
审查帐目||监查帐目to audit an account |%uy{
 
EzU3'x  
U% OlYP$g  
lsU`~3nr  
检查帐目to examine an account h059DiH  
%[on.Q'1]2  
x#fv<Cj4  
D!mx&O9  
转入A的帐户to charge the amount to As account i jmGk:L(  
!-4VGt&c,  
o,'Fz?[T%  
d$y?py  
以计帐方式付款to pay on account fT<3~Z>m  
#IeG/t(  
~ /Y8wxg  
)iZhE"?z  
代理某人||为某人on ones account||on account of one S+?*l
4QK  
|T-Ytuy8  
)ri'W <l  
|aj]]l[@S  
为自己计算||独立帐目on ones own account
w1
A-_  
9e&*++vf  
gL1r"&^L  
2]r5e;  
由某人收益并负风险on ones account and risk||for ones account and risk xX~
m Fz0C  
"*KOU2}
C  
la
_  
@;[.#hK  
由某人负担for ones account||for account of one VotI5O $  
:]* =f].  
\_+Af`  
e)i-$0L"  
按某人指示||列入某人帐户by order and for account of one ]agd Vr^  
uuy0fQQ8ti  
_HAr0R8BY  
GF0Utp:Zf;  
列入5月份帐目for May account ePxf.U  
HBw0
N?  
j>~@vq  
fJi?~[5<  
编入某中帐项下to pass to the account of||to place to the account of 6X$\:>  
iT1HbAT]  
">nFzg?Y  
U*T :p>&  
寄出清算书to send in an account||to send in render an account xCMuq9zt@  
Tn$| Xa+:s  
By<~ h/uJ  
[VOw:|Tt  
支票薄cheque book "azrcC  
eT8h:+k  
p\xsW"=8q  
&<C&(g{Z  
支票陈票人cheque drawer ^Ux*"\/Es  
eh3CVgH91;  
~s[Yu!(  
{7=k/Y*U  
持票人cheque holder [+:KIW<  
<Q.-WV]Z  
.r@'9W^8  
L/O:V^1  
不记名支票cheque to bearer||bearer cheque Q\$cBSJC1  
lpefOnO[  
'RCX6TKBnR  
y(Q.uYz*  
记名支票||认人支票cheque to order yn{U/+  
M]e _@:!  

r}t%DH  
a#,lf9M  
到期支票antedated cheque 7JP.c@s  
j<i:rk|  
` ln=D$  
{>#4{D00  
未到期支票postdated cheque ;[-y>qU0  
B 6,X)  
>@^j9{\  
~Q1%DV.  
保付支票certified cheque 65pC#$F<x  
p5=VGKp  
;#?+i`9'q  
79MB_Is]s  
未获兑现支票，退票returned cheque ((Wq  
fkr; a`<W  
 LtBm }0  
&v_b7h  
横线支票crossed cheque %:.00F([r  
skfFj&_T  
C8 2lT_7"  
D,'@b+B[  
普通横线general crossing <}Rr C#uiA  
cX@72  
9=
;ETLL "  
jQ Of+ZE  
特别横线special crossing `]g}M,  
Hk;) l3oB  
9Vv&\m!0  
]]bL;vlw  
空白支票blank cheque .e%B'  
}!RFX)T  
0@8EIQxK"  
v#`P?B\  
失效支票，过期支票stale cheque Mo+HLN  
To19=,:  
|Xl,~-.  
DvvjIYB~  
普通支票open cheque |(a<b  
KA$l.6&d  
]i@VIvYq  
{EGm6WSQ^  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c>RS~/Y  
"5R8Zl+  
`ynD-_fTN  
w0^T-O`<  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Q A&BNG  
q#N8IUN}4  
N!F
;!  
#~^Y2-C#  
支票换现金||兑现to cash a cheque CzZmC]5  
NI136P  
3YF*TxKx  
t,K_!-HX+  
清理票款to clear a cheque B?r[|  
f^f{tOX  
we&g9j'  
!&D&Gs  
保证兑现to certify a cheque d`;_~{sleR  
kiFTx &gf  
0UvN ws  
I
z\IQa  
填写支票数额to fill up a cheque Vee`q.  
4#m"t?6!  
U e<Y ~A  
438+zU  
支票上划线to cross a cheque S:GX!6>  
+;Jb
)8  
I)Dd"I  
yA+:\%y$  
开发支票to make out a cheque L 59q\_|  
@^$Xy<x  
*a7&v3X  
=MqefV;-  
签发支票，开立支票to draw a cheque||to issue a cheque iVt*N$iZ  
cM;&$IjCt  
<tbsQ3  
F? kW{,*  
透支支票to overdraw a cheque b_]14 v  
X|F([,o  
wU#79:h  
H`$s63  
背书支票to endorse a cheque =kUN ^hb  
el*C8TWlw  
S/|'ggC  
yU~OfwQ  
请付票款||清付票款to pay a cheque||to honour a cheque 3!0Eh8ncI  
 A({8p  
NGlX%j4j  
>g@;`l.Z#  
支票退票to dishonour a cheque Oi=>Usd  
t/K<fy 6  
EwcN$Ma  
yD+)!q"  
拒付支票to refuse a cheque V Z[[zYe  
D^Bd>Ey4  

Y zXL8  
)x-iru A:  
拒付支票to stop payment of a cheque Wm nsD!  
hmOhXE[a&  
c_]$UM[7L  
^<R*7mB*  
提示要求付款to present for payment xoD5z<<  
[g_Cg=J  
{4g1Wr5=  
qHfs*MBJ%  
见票即付持票人payable to bearer -<jb>8  
xr)Rx{)3h  
ee]PFW28  
k,
 )7v  
支付指定人payable to order ;6I{7 [  
>8~+[e  
g_}r)CgG|  
CE>RAerY  
已过期||无效out of date||stale =j 6amk-  
'g8~539{&  
W;coi4   
ip4:px-  
请给出票人R/D||refer to drawer >+=)Q,|R  
$Xw .iN]g  
W xyQA:3s  
7'_zJI^  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !ec\8Tj  


:<w3.(Z  
/_?E0
r  
IBY3QG
 
文字与数字不一致words and figures differ b+\jFGC%6=  
9}Tf9>qP>M  
4`G":nE?We  
KL!k'4JNY  
支票 @ 6>R/]  
>~I~!i3  
时间已过account closed pJx88LfR  
EVMhc"L  
TSmuNCR  
uAR!JJ  
更改处应加盖印章alterations require initials NjVuwIm+  
%O;"Z`I  
!'Xk=+  
;uNcrv0J  
fR}|CP  
w*r.QzCu,5  
时间已过effects not cleared 1`2n<qo  
Aj.TX%}`h  
|S
y|E  
?@l9T)fF  
停止付款payment stopped gk~.u  
to^ &:  
B=#rp*vwL  
+/7UM x1  
支票毁损cheque mutilated `h(JD$w  
zTBr
<:  
x`w 4LF  
8Vv"'CU#  
汇款||寄钱to remit||to send money |x 2>F   
*'vX:n&t  
*@lNL=%R  
w`,[w,t  
寄票供取款||支票支付to send a cheque for payment }8p;w T!  
~;,]/'O  
q"'^W<i
 
|&3m'"(  
寄款人a remitter 5[esW  
9zEO$<e o  
DIH.c7o  
Gk *Mx6|N  
收款人a remittee |]HU$GtS  
' O8"M  
s%>>E!Qi_  
U^?/nRZ  
国外汇票foreign Bill mKtZ@r)u  
q/Ba#?sen  
Y.3]vno?X  
NTuS(7m  
国内汇票inland Bill bgqN&J)Jr)  
|dpOE<f[  
$:s1x\ol  

%F9%t  
跟单汇票documentary bill xIf,1g@Cq9  
Axhe9!Fm  
nZhL  
li8l+5d q  
空头汇票accommodation bill Am%zEt$c  
aAF:nyV~~0  
]y@9z b  
p@/!+$^{  
原始汇票original bill "X g@X5BG  
uO>$ ,
s  
,Ww)>O+  
/_l%Dm?  
改写||换新票据renewed bill !`hjvJryw  
Xz4!#,z /  
9 bYoWw  
^q_0(Vf  
即期汇票sight bill||bill on demand u^|XQWR$:  
K_bF)6"  
:h=];^/E  
&OK(6o2m;  
…days after date||…days after date…日后付款 $)vljM<<  
\/la`D  
oqB(l[%z2  
)t9<cJ=  
…months after date||…months after date…月后付款 YvHP]N{SA'  
] NL-)8u  
Y[i>  
{3 lsDU4  
见票后…日付款…days after sight||…days sight 28C/ ^4  
[!,&A{.!  
b/5?)!I  
UGj!I  
见票后…月付款…months after sight||…months sight @bOhnd#W  
/+.Bc(`  
2HoTj|  
OGh9^,v  
同组票据set of bills [0El z@.C  
Mg W0 ).  
z4b2t}  
Zk__CgS#  
单张汇票sola of exchange||sole of exchange /jaTH_Q),:  
G)]'>m<y  
b4ZZy w  
6!bVPIyYO  
远期汇票usance bill||bill at usance VUxuX5B3M  
0#<q]M?hW  
)."_i64  
YD H!Nl  
长期汇票long bill [5e}A&  
Urj8v2k  
f <fa+fB  
Q&@Ls?pu  
短期汇票short bill s]50Y-C  
jOa .h  
>8D!K0?E  
a\ fG)Fqp  
逾期汇票overdue bill juG?kL.  
'FgBYy/
 
ExeD3Zj  
F&% @p&  
宽限日期days of grace t'|A0r$  
L15?\|':
Y  
V zuW]"  
E;/WP!/.  
电汇telegraphic transfer （T.T） t2q{;d~.  
_0e;&2')  
8d"Ff  
=ET|h}I  
邮汇postal order||postal note （Am.）||post office order||money order wtnC^d$  
sM'%apM#  
&,~Oi(SX5  
7^Q4?(A  
本票promissory note （P/N） P>i[X0UnL  
q'[q]  
=?gB@vS  
<2>Qr(bb  
押汇负责书||押汇保证书letter of hypothecation x\R 8W8M  
mX
XU{IwUe  

 -}9a%  
P+nd?:cz  
副保||抵押品||付属担保物collateral security u
Me]].04  
u'+;/8  
$UGX vCR  
2^$Ha|  
担保书trust receipt||letter of indemnity {]6Pd`-  
xF8^#J6>  
z<9wh2*M  
U0X?~ 1  
承兑||认付acceptance 8%D 2G i  
Wc q UF"A  
YRm6~c  
Pwg?a  
单张承兑general acceptance VwrHD$  
B)}.
%G*  
05gdVa,  
(W4H
?u@X0  
有条件承兑qualified acceptance ' (1`iQ;  
vhOX1'  
RO+N>Wkt  
J}'a|a@bk  
附条件认付conditional acceptance  )tW0iFY  
 &@h(6  
s/0S]P]}f  
J-wF2*0r<  
部分认付partial acceptance   8\{1y:|