[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。   m@zxjIwT  
会计报表statement of account kJDMIh|g  
!5A nr  
j,1,;  
sXhtn'<v  
往来帐目account current :=i0$k<E/  
cOUO_xp(  
2iH,U  
"jeJV,%  
现在往来帐||存款额current accout tS!~>X  
dvL'>'g  
;^rZ"2U l  
'm2,7]  
销货帐account sales +i)1 jX<  
{Ua5bSbh  
^ 1J;SO |  
DG:=E/@  
共同计算帐项joint account 2<988F  
@x
=CMF15  
_aDx('  
CLYcg$ V  
未决帐项outstanding account XkK16aLE  
@ym7h k.  
vW4f3(/  
#); 6+v  
贷方帐项credit account||creditor account -_314j=`/  
u{3KV6MS  
#Kh`ATme  
V!Joh5=a  
借方帐项debit account||debtor account P{qn@:  
bX6*/N  
qkBnEPWZy  
Awr]@%I  
应付帐||应付未付帐account payable QU#/(N(U#T  
4o=G) KO{  
8W yG49eic  
XSxya.1  
应收帐||应收未收帐account receivable 3{_+dE"9  
-!}1{  
Fj&vWj`*  
$"UAJ-  
新交易||新帐new account  LSfj7j`  
jxoEOE A  
#/ 4Wcz<  
w%ip"GT,  
未决帐||老帐old account h]=chz  
P#0_  
vIG,!^*3  
asJYGqdF  
现金帐cash account /;lk.-yU  
D H.ljGb  
@V-ZV  
._R82gy  
流水帐running account K)14v;@  
J)-owu;  
3LTO+>, |"  
8t^"1ND  
暂记帐||未定帐suspense account td m{ V st  
2KG j !w  
f*I5m=  
yjpjJ  
过期帐||延滞帐overdue account||pastdue account V4"AFArI  
4a 5n*6G!  
@Yg7F>s  
kj8zWG4KH  
杂项帐户sundry account 5FzRusNiA  
:.~a[\C@V<  
[0}471  
eS"gHldz  
详细帐单||明细表detail account EvYw$
j  
=UV?Pi*M>  
.xx#>Y-\  
ke%zp-2c
 
呆帐bad account }}2kA  
k`t'P6 bU  
JTI m`t"d=  
J.&q[  
会计项目title of account k@~-|\ooG  
3x'30  
H>r-|*n  
\(CW?9)  
会计薄||帐薄account-book y((_V%F}  
BuYDw*.
  
epL[PL}  
Lr^xp,_n  
营业报告书||损益计算表account of budiness||business report w?*KO?K  
`SW " RLS3  
CvW(( <?  
g-^m\ >B  
借贷细帐||交验帐account rendered Lwcw%M]  
aC},h  
3azc`[hl  
ob7_d
WAG  
明细帐account stated B#MW`
7c  
c 2@@Rd~M  
C]H <L#)ZU  
i6CY
D  
与…银行开立一户头to open an account with QT$1D[ >  
$ddYH  
"k|`xn  
!S!03|  
与…银行建立交易to keep account with 4sQAR6_SW~  
 +E~`H^  
aTm.10{^  
+I n"OR%  
继续记帐to keep account c.Y8CD.tqL  
N^]>R:Stu  
D,j5k3< #  
zjS:;!8em  
与…有交易to have an account with } XU:DE  
kA;Tr4EA6  
`_A? a_[*  
l&Ghs@>Kl  
作成会计帐||有往来帐项to make out an account with t)Q@sKT6  
4_I{Q^f  
^(JHRH~=h  
SWsv,  
清算||清理债务to make up an account V8$bPVps  
t/WnDR/fM  
7B\(r~f`t  
W7=_u+0d  
清洁帐目||与…停止交易to close ones account with YIQ]]q8R!L  
/_OZ1jX  
<`_OpNxqW  
CPNN!%-  
结帐to close an account wv.Ulrpx.  
KBRg95E~]l  
<GgtP55  
AJ
` v  
清理未付款to ask an account||to demand an account |id79qY7g  
^= Ct Aa2  
L sDzV)  
LL[#b2CKa  
结清差额to balance the account with ,V]A63J  
rKQASRF5*  
TflS@Z7C  
9X$#x90  
清算to settle an account||to liquidate an account||to square an account 27],O@2?L  
aMvK8C%7  
>@^yj+k  
B.mbKntK)R  
审查帐目||监查帐目to audit an account @>Ghfh>~D  
5\w=(c9A  
mo#0q&ZQ  
rbK#a)7  
检查帐目to examine an account Ku/H=  
j[/SXF\=  
FQ^<,  
F!)M<8jL&9  
转入A的帐户to charge the amount to As account C^,4`OI  
{yHB2=nI  
uspkn1-  
Sj0 ucnuHi  
以计帐方式付款to pay on account (K*/Vp  
gVa+.x]  
,qe]fo >  
D/S>w(=  
代理某人||为某人on ones account||on account of one [%7;f|p?  
{1Ju}=
69  
bB;~,W&E1  
@.Z
[M  
为自己计算||独立帐目on ones own account '9-axIj70  
`;5VH]V  
rnn2u+OG  
QiTR-M2C!  
由某人收益并负风险on ones account and risk||for ones account and risk $u; >hk  
`26V`%bPkr  
;|>q zx  
c<=`<!FS[  
由某人负担for ones account||for account of one 'v\1:zi  
0" U5oP[  
Gur8.A;Y  
yhcNE8mkQ/  
按某人指示||列入某人帐户by order and for account of one KInUe(g<9M  
7
tpAZ<{  
eJU;*] xfH  
ydwK!j0y  
列入5月份帐目for May account 3]O`[P,*%  
Q `.'-iq  
`z9)YH  
pN\)(:"8v  
编入某中帐项下to pass to the account of||to place to the account of >_;kTy,  
On#;)35M  
K0tV'Ml#"  
zKIGWH=qqm  
寄出清算书to send in an account||to send in render an account |-~b$nUe  
U7^7/s/.  
]
Nnxnp  
Mw/?wtW  
支票薄cheque book QCeMKjCmY  
EzR%w*F>Q  
X AQGG>  
x&at^Fp  
支票陈票人cheque drawer Y\.-v \uJu  
}5Yj  
!Tv?%? 2l  
wk" l[cH>  
持票人cheque holder h,^BC^VU9-  
^#]c0  
7=}6H3|&  
+T9Q_e*  
不记名支票cheque to bearer||bearer cheque oFWt(r   
ZAMeq P
t  
,Kuk_@(}5~  
!_qskDc-  
记名支票||认人支票cheque to order 2b5#PcKa  
b3}Q#Y\G  
KacR?Al  
IE2CRBfs  
到期支票antedated cheque ~e{H#*f&1/  
.Y;b)]@f  
l09Fn>wa  
cgyp5\*>+  
未到期支票postdated cheque ;(7-WnU8N  
t#Th9G]1  
%dc3z "u  
F KC\V F  
保付支票certified cheque 9CB\n  
mb&lCd^-  
k0L] R5W  
%`e`g ^  
未获兑现支票，退票returned cheque JBz}|MD  
.jA
\f:u#  
pV7N byb4  
X1oGp+&  
横线支票crossed cheque 3V?817&6z  
,9d9_c.T  
9t?L\
  
iRNLKi  
普通横线general crossing Ry?4h\UX5  
?n.)&ZIx0  
xST4}Mb^f  
oaK.kOo  
特别横线special crossing |f\D>Y%)  
?sXG17~B m  
<*<U!J-i  
hd2'AlB  
空白支票blank cheque aE)by-'  
(Sv>NQp  
y(5:}x&E  
)#C mQXgG  
失效支票，过期支票stale cheque qM",( Bh  
)6-9)pH@)  
F}36 IM9/:  
M&KyA  
普通支票open cheque 8]bz( P#  
'c %S!$P  
Xgat-cy'DA  
=sgdkAYwP  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount QA?oJ_}y  
;b0NGa(k  
y9L14  
z-r2!^q27  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nlGHT  
o6a0'vU><  
,SUT~oETP  
|(%zb\#9  
支票换现金||兑现to cash a cheque #_JYh?  
e,0-)?5R  
7TX2&kMoc  
Bp ?  
清理票款to clear a cheque ru9zTZZD  
FX}Gt=  
IG ~`i I  
f&KdlpxKv  
保证兑现to certify a cheque =9wy/c$  
l\OLyQ  
0~Gle:  
eiVC"0-c}  
填写支票数额to fill up a cheque <vV_%uoM  
7 8 f$6J q  
E_T2z4lw  
>ut" OL9J  
支票上划线to cross a cheque ac{? +]8}  
C[sh,  
iUi>y.}"P  
a_~=#]a  
开发支票to make out a cheque 8' DW#%  
aB~S?.l  
Yf@e=:  
=c.5874A`  
签发支票，开立支票to draw a cheque||to issue a cheque ]6r;}1c  
g4p  
6w8">~)Z  
kYzKU 2T\W  
透支支票to overdraw a cheque %QmxA 7fW  
W,5Hx1z R  
XRx+Dddt;  
@gC=$A#  
背书支票to endorse a cheque #DU26nCL  
RGKYW>$0RR  
:}8Z@H!KkY  
'rp }G&m  
请付票款||清付票款to pay a cheque||to honour a cheque tGvG  
4fk8*{Y  
ULrr=5&8  
g9D^)V  
支票退票to dishonour a cheque !U9|x\BqJ2  
ryF7  
3~S'LxV  
00v&lQBW  
拒付支票to refuse a cheque |F,R&<2  
%~L>1ShtU  
QO;N9ZI  
@k[R/,#'[t  
拒付支票to stop payment of a cheque B~o\+n  
xh7cVE[UM  
JD@J[YY5R  
 N\:. M  
提示要求付款to present for payment 7K)6^r^  
g? -lk5  
3)-/
`iy#  
~gB>) ]  
见票即付持票人payable to bearer }cT_qqw(f%  
JkW9D)6  
Ee`1F#c  
?5_7;Ha  
支付指定人payable to order mM`wITy  
K>*a*[t0Sy  
foJdu+^  
pZ/>[TP(%F  
已过期||无效out of date||stale /~x"wo  
!\&;h  
=bEda]  
`rf_7  
请给出票人R/D||refer to drawer ]\7]%(  
^Z:~91Tv-_  
^f# FI&  
=Zi2jL?On  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]T%rjsN  
8Y5  
eImn+_ N3  
9K9DF1SOa  
文字与数字不一致words and figures differ P2bZ65>3y  
:=J,z,H_U  
)_U<7"~0l  
Mbb x`  
支票 ;3'.C~  
-wjN"g<  
时间已过account closed OF\rgz
 
2Lx3=k  
iezO9`  
fMOU
$0]$<  
更改处应加盖印章alterations require initials \EVBwE,  
qHxqQ'ks;  
'0FhL)x?"T  
l8?>>.<P=  
#5f-`~^C{  
ayiu,DXx  
时间已过effects not cleared ,v{rCxFtvU  
t25,0<iW  
]w.;4`l*  
9]@A] p!  
停止付款payment stopped ariLG [:X  
NUp<e%zB  
5F~'gLH/F-  
NgY=&W,  
支票毁损cheque mutilated \Cii1\R=  
(2=Zm@Zpf  
.,OVzW  
-YC OP0  
汇款||寄钱to remit||to send money Nd;Ku6  
49vcoHlf  
IyPwP*A  
<>8WQn,K  
寄票供取款||支票支付to send a cheque for payment ]bK=FIK2  
uH(f$A  
Wr( y)D<y}  
](s'L8(x  
寄款人a remitter +1D+]*t_?[  
2n
|K5FR()  
)/wk( O+  
HbxL:~:}J  
收款人a remittee 7eiV{tYF  
*#C+iAF|)'  
m_)FC-/pSl  
@CT;g
\4  
国外汇票foreign Bill 8/=L2fNN[  
lQe%Yh >rl  
lhBT@5Dm9  
#n#@fAY  
国内汇票inland Bill b4QI)z  
"t~  
])nPPf  
)s%[T-uKi  
跟单汇票documentary bill <=>=.kmGt  
(EI ;"N (x  
6x%h6<#xh*  
:>Ay^{vf=  
空头汇票accommodation bill 'LE=6{#  
#~<0t(3Q  
9R7A8   
/K.!sQ$  
原始汇票original bill
6I4oi@hZz  
_t^{a]/H  
`1bv@yzq  
"-vW ,7y  
改写||换新票据renewed bill ]%IT|/;9Y  
TztAZ2C  
N _86t  
CD~z=vlK-  
即期汇票sight bill||bill on demand Ht&:-F+dm  
.MP !`  
'.81zpff  
$w);5o  
…days after date||…days after date…日后付款 4\4FolsK  
.O0+H+  
JYW)uJ  
}MH0L#Tu  
…months after date||…months after date…月后付款 4
}eepJOn  
t+1 %RyKFB  
[YUv7|\  
f (F)1  
见票后…日付款…days after sight||…days sight Vv.|br`;}  
x6e}( &p*  
5a hVeY  
LQngK7>  
见票后…月付款…months after sight||…months sight 29?,<bB)  
4DL)rkO  
P dhEQ}H  
2-C!jAfd  
同组票据set of bills S|]X'f  
Te<}*qvD  
~e+\k>^eN  
,Qe?8En[  
单张汇票sola of exchange||sole of exchange ZI
3Nq  
X0haj~o[  
#py[  
}l],.J\BGX  
远期汇票usance bill||bill at usance vA]W|sLF9  
zY"1drE>G  
FMClSeO7  
]jmL]Ny^  
长期汇票long bill -wSg2'b4E  
ZRg;/sX]  
t 0|
!(3  
fM^qQM[lG  
短期汇票short bill d[V;&U  
LS88.w\=S@  
8$;=Uf,x  
79xx2  
逾期汇票overdue bill '{V0M<O  
N=QfP  
b7wvaRe.  
+(1zH-^.  
宽限日期days of grace X  .5aMm  
( 8c9 /7h  
P%
(O|  
 s8rE$  
电汇telegraphic transfer （T.T） YtfVD7m  
Gch[Otq]%  
@vrV*!  
%+K<<iyR|  
邮汇postal order||postal note （Am.）||post office order||money order Wu_kx2h  
LG1r]2  
%^>ju;i^O  
<RG|Dx[:=  
本票promissory note （P/N） NF0%}II&xK  
 )8UWhl=  
.On|uC)!  
3 "Q=Vl"  
押汇负责书||押汇保证书letter of hypothecation FZtfh  
pn.T~"%  
mHBnC&-/  
Bxfc}vC.  
副保||抵押品||付属担保物collateral security $ W9{P;  
!/3B3cG  
=<X?sj5  

p-zXpK"  
担保书trust receipt||letter of indemnity v(-{= *':  
ulkJR-""&  
)Ib<F7v  
cgm~>  
承兑||认付acceptance I9mvte  
7~GB;1n  
]):<ZsT  
RQ'H$
r.7g  
单张承兑general acceptance X(\
fN[;  
Mc%Nf$XQ  

fe_yqIdk  
2GWMlI  
有条件承兑qualified acceptance :I:!BXQT$  
`}lJH i  
'C ~y5j  
?F6pEt4  
附条件认付conditional acceptance &b?LP]   
Ju3*lk/j-  
o_D?t-XH  
;M_o)OS3  
部分认付partial acceptance   zS
SB>D