[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。   KV_/fa~Ry  
会计报表statement of account a<<4gXx  
NfvPE]S  
*6/IO&y1a  
`j>5W<5q\  
往来帐目account current SY+0~5E  
#%"G[
B  
kEDpF 26!  
}3{eVct#|  
现在往来帐||存款额current accout qPQIcJ  
'dKfXYY1`N  
|T|m5V'l  
f!x9%  
销货帐account sales q6>eb  
+K1M&(  
62sl6WWS3  
e=0]8l>\V  
共同计算帐项joint account <,M"kF:  
A<+Dx  
X<%D@$  
eN=jWUoCh  
未决帐项outstanding account 9^}&PEl  
5%I3eL%s  
=Wcvb?;*  
=LaEEL  
贷方帐项credit account||creditor account nQiZ6[L  
<o%T]  
D~C'1C&W  
4C*ywP  
借方帐项debit account||debtor account .TGw+E1k  
}^&S^N7  
T?7u [D[[  
' h7Faj  
应付帐||应付未付帐account payable -uYxc=4Lh  
x"b'Pmw  
|n26[=\B  
]*=4>(F[  
应收帐||应收未收帐account receivable 296}L
W  
N9w"Lb  
Y}ogwg&  
3uuIISK  
新交易||新帐new account fp [gKRSF  
\qG?'Iy  
@ZJL
]TO  
`==l
2AX  
未决帐||老帐old account HA,o2jZ?In  
OH t)z.  
1wR[nBg*|  
!l%:  
现金帐cash account {M**a  
/J
R +WmO  
d/; tq  
/s4~Ij`be  
流水帐running account i;O_B5 d  
Ev7.!  
;u<Ah?w=Z  
uBlPwb,V  
暂记帐||未定帐suspense account jYp!?%!  
`\UY5n72  
%,T*[d&i  
kOydh(yE  
过期帐||延滞帐overdue account||pastdue account UA$IVK&{  
yT7$6x  
4}H+hk8-  
V%
8(zt  
杂项帐户sundry account iHPsRq!  
?EFRf~7JP  
.iy4 (P4  
H,(vTthd  
详细帐单||明细表detail account gcA:Q4  
aKj| gwo!  
uPfz '|,  
~q ^o|?  
呆帐bad account @62,.\F  
&ksuk9M  
gzs\C{4D  
z=>fBb>w7  
会计项目title of account $?56 i4  
cUR :a@  
O(-p md,  
So1
TH%  
会计薄||帐薄account-book l2Sar1~1  
'-v:"%s|  
6|eqQ+(A  
n6oOknCna  
营业报告书||损益计算表account of budiness||business report t.( `$  
Rt#QW*h\|i  
GQbr}xX.#  
o|@0.H|  
借贷细帐||交验帐account rendered F'K >@y  
I-R7+o  
;^ME  
Vgj#-7bdyi  
明细帐account stated j.&dH
tp  
bWo  
lx+;<la  
Eg)24C R 4  
与…银行开立一户头to open an account with B/4M;G~  
ia5%  
:Qge1/  
!,`'VQ
w$  
与…银行建立交易to keep account with T1d@=&0
"  
JK!(\Ae.  
hL3up]pZ  
}k }=e  
继续记帐to keep account 8Yq06o38C  
@7nZjrH  
+@rFbsyJ.  
3;v)f":[  
与…有交易to have an account with }h^ fX  
A]bQUWt2  
eke[{%L   
oLoc jj~T  
作成会计帐||有往来帐项to make out an account with |?88EG@05  
DSLX/uo1  
d~<$J9%  
ZH Q?{
"  
清算||清理债务to make up an account )Eozo4~  
.:?v;rYk{  
zx$YNjeV  
A;d@NOI#,K  
清洁帐目||与…停止交易to close ones account with RW&o3_Ua  
O!"K'Bm  
1J!v;Y\\  
d_,Mylk  
结帐to close an account >>{):r Z  
V48_aL  
Dl/ C?Fll  
0cmd +`   
清理未付款to ask an account||to demand an account -- %XkO  
)xcjQkb  
.eN
"s'  
uj3`M9  
结清差额to balance the account with zbFy3-RP  
fK7 ?"^`/  
}n&nuaj  
2Z{?3mAb;  
清算to settle an account||to liquidate an account||to square an account 5~h)pt47  
T t~4'{Bc  
e`0C0GaP  
->I.D?p  
审查帐目||监查帐目to audit an account F$8:9eL,T  
iM8Cw/DS  
r%;|gIky  
/kGWd9ujF  
检查帐目to examine an account o`CM15d*7o  
r^R
a`:ca  
5J`w8[;  
+k6` tl~*  
转入A的帐户to charge the amount to As account ;l%xjMcU  
GSRf/::I}4  
.gy:Pl]w  
sNx_9pJs4  
以计帐方式付款to pay on account uRy}HLZ"  
diXWm-ZKL  

K["rr/  
 (
7X  
代理某人||为某人on ones account||on account of one QP(d77n  
vEx'~_+a9  
4Y?fbb<  
q#j[0,^ $  
为自己计算||独立帐目on ones own account L$Z !  
P'h39XoZ  
|4DN2P  
Vn_&q6Pa  
由某人收益并负风险on ones account and risk||for ones account and risk jIa aNO)  
?u2\*@C  
{eU>E/SQ  
5"h4XINZ  
由某人负担for ones account||for account of one 'Qt[cW  
.+>fD0fW7Y  
3sV$#l P  
o x SSEs  
按某人指示||列入某人帐户by order and for account of one ~xG/yPl  
xlZh(pf  
3z0Bg  
\:h7,[e  
列入5月份帐目for May account nOyG7:  
`u3kP  
-)%\$z  
Sck!w 3  
编入某中帐项下to pass to the account of||to place to the account of 6Zpa[,gm  
0VvY(j:hp  
MVMJl">  
uNy-r`vg  
寄出清算书to send in an account||to send in render an account %x#S?GMV<  
'sAkrl8kt  
ske e
ec\V  
k|xmZA*  
支票薄cheque book ]|F`; }7  
VP< zO
k7  
t[k ['<G  
#U0| j?!D  
支票陈票人cheque drawer |j"C52Q  
VXCB.C"  
!_Y
%+Rkp0  
7VfXE/  
持票人cheque holder mmwc'-jU:  
;|T|*0vY[  
G l/3* J  
&K!0yR  
不记名支票cheque to bearer||bearer cheque R:P),
 
K:XXt
G  
/E/6(c  
&7kLSb&|;  
记名支票||认人支票cheque to order E_&;.hw  
atZNX1LD[/  
j^/<:e c.  

`!N.1RP _  
到期支票antedated cheque vy [7I8f{  
y=8KNse
W|  
Mb_"M7  
/  !h<+  
未到期支票postdated cheque gT []"ZT7  
CWZv/>,%  
a@|`!<5  
4WlBQ<5  
保付支票certified cheque &: LE]w  
hJFxT8B/  
k FRVW+  
hRKJKQ@7
 
未获兑现支票，退票returned cheque T#E,^|WEk  
0XE6Hw  
uj}%S_9  
Hj-n
'XZ  
横线支票crossed cheque PtPx(R3  
!*^+ 7M  
aa ]|  
Oxu}W%BF*  
普通横线general crossing M$v\7vBgO!  
NxH%%>o>  
rf/]VAK  
rk+s[Qi~  
特别横线special crossing q%s<y+  
c-~i=C]  
JWM4S4yZHR  
=J-&usX  
空白支票blank cheque abVEi[nP  
d|tNn@jN  
" u]X/ {L  
"2!5g)iO  
失效支票，过期支票stale cheque d<]eJ{  
 (=%0x"'  
*Ta
{   
9nd,8Nji  
普通支票open cheque .$&v
SOgd(  
EwfL.z  
W'zI~'K  
6C_H0a/h&  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'eQ*?a43  
7 A{R0@  
it j&L <e  
pmUC4=&e  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges rb.:(d)T  
G`
v(4`tA  
2j^8{Agz  
~!fOl)F  
支票换现金||兑现to cash a cheque *6(/5V  
 #
3C]"  
Re;[S[D7  
FYa
BP;@J%  
清理票款to clear a cheque 6 #jpA.;  
3 lKBwjW  
|@D%y&  
7?Twhs.O  
保证兑现to certify a cheque #9(iu S+BU  
EzU=q E  
R"`<ZY6(Ou  
HvG~bZN
 
填写支票数额to fill up a cheque r+k~%5Ff~  
Xj6?,J  
AbMf8$$3SH  
*kGk.a=  
支票上划线to cross a cheque 8(@(G_skp  
NW*$+u%/R  
lt C  
;:~-=\  
开发支票to make out a cheque I!p[:.t7  
Eye.#~  
2,6|l.WFpE  
DvBRK}'  
签发支票，开立支票to draw a cheque||to issue a cheque /:w.Zf>B9  
%c&<{D}r  
@ojV8  
T;Ra/H
 
透支支票to overdraw a cheque /n1H;~f]  
;0 9~#Wop  
)O6_9f_  
Z=144n 1  
背书支票to endorse a cheque g/z7_Aq/  
-H](2}  
"&TN}SBW  
Z2{G{]EV(  
请付票款||清付票款to pay a cheque||to honour a cheque 3B ;aoejHm  
,6T3:qkkvF  
K1|xatx1V  
}C{wGK+o[  
支票退票to dishonour a cheque fJOA5(  
X=X
 
k %sh;1.  
`< cn  
拒付支票to refuse a cheque 5cSqo{|En  
oAq<ag\qV  
~
i9'9PHX@  
OYk/K70l3  
拒付支票to stop payment of a cheque sxn^1|O;m  
ty)~]!tA  
@]:GT rs  
g
O]jeO  
提示要求付款to present for payment r=^?  
GPU,.s"&(  
,mvU`>Ry  
uY$BZEuAZ  
见票即付持票人payable to bearer JQ"w{O  
]@mV9:n{  
$n9Bp'<  
UZ 6:vmcT  
支付指定人payable to order k|F TT  
\~@a/J  
]c$)0O\O  
~_hn{Ous  
已过期||无效out of date||stale L[.RV*sL  
ZE0D=  
DH{^9HK  
o"e]9{+<  
请给出票人R/D||refer to drawer _(J/ $D  
}E](NvCq  

Jz6zJKcA  
IO]%AL(.;  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .Fn7yTQ%  
u
O}U
vMW  
{G4{4D }  
Zdll}n
O"E  
文字与数字不一致words and figures differ _|vY)4B4U  
Q\[2BJo/  
4 .d~u@=  
pv;ZR  
支票 -k"5GUc|  
+*ZF52hy|  
时间已过account closed |$a!Zx94^  
:7jDgqn^|i  
a+
lGN  
kF29~  
更改处应加盖印章alterations require initials l5esx#([*R  
KO5! (vi@  
gj-MkeI)  
1o%E(*M4I  
[5sa1$n96G  
YVS~|4hu?i  
时间已过effects not cleared MY"8!  
<WRrB `nO  
LyA}Nd]pyq  
~_Q1+ax}  
停止付款payment stopped G[M{TS3&Ds  
[|"{a  
lzup! `g  
2qxed e  
支票毁损cheque mutilated kKEs >a  
KBkS>0;X  
<maYS2  
- TU^*  
汇款||寄钱to remit||to send money f15f)P  
R8![ $mkU  
F>/"If#  
+_ZXzz
cO<  
寄票供取款||支票支付to send a cheque for payment OX[
pK_:`l  
t,vj)|:  
#Z>EX?VS:  
1O@ D   
寄款人a remitter mx;1'!'fr  
+ tza]r:  
qxW^\u!<  
}6!*H!  
收款人a remittee =#|K-X0d=  
T?Y/0znB*  
WG=~GDS>  
{Jn*{5tZ>  
国外汇票foreign Bill z)&ZoSXWc  
JuTIP6 /G  
-J\R}9 lIm  
1<TB{}b Z  
国内汇票inland Bill I` +%ab  

2GC{+*  
na,i(m?l  
[OK(  
跟单汇票documentary bill (D1$&  
$:D-dUr1  

(Y>|P  
C|
hD^m  
空头汇票accommodation bill N^ ;rLrm*  
yhJA{nL=  
gyf9D]W  
E\lel4ai  
原始汇票original bill
.qGfLvx%  
w9Z,3J6r  
g6p:1;Evf  
y$6~&X  
改写||换新票据renewed bill /_.1f|{B  
LZF%bJv  
&2\^S+4  
7ts`uI<E@7  
即期汇票sight bill||bill on demand Kdr7JQYzuz  
*j"u~ NF  
`#x}-A$  
tVFydN~  
…days after date||…days after date…日后付款 ;2%8 tV$V  
d:SLyFD$q  
0V[`zOO(o  
~"8D]  
…months after date||…months after date…月后付款
lz>>{  
uXkc07 r'  
tX@G`Mr(  
|p\vH#6y+  
见票后…日付款…days after sight||…days sight {$fd?| 9h  
QK0-jYG^  
3Eu;_u_  
!Un&OAy.!  
见票后…月付款…months after sight||…months sight 6#za\[  
-gK*&n~  
q88;{?T1  
SL ) ope  
同组票据set of bills L-z9n@=8\  
;V)jC  
zPn2  
SQ0?M\D7  
单张汇票sola of exchange||sole of exchange S<nf"oy_K  
xN CU5  
 f jP(r+[  
_ISaO C{2-  
远期汇票usance bill||bill at usance >^N{  
7*I:cga  
v{c,>]@
 
8K@>BFk1.  
长期汇票long bill Kd;Iu\4hv  
A\:u5(  
Y7_2pG vZ  
Ehw2o-s^  
短期汇票short bill 0Q4i<4 XW  
5 ^867  
(T 8In  
%Zb dWHO#  
逾期汇票overdue bill )~2~q7  
rJ =r_v  
,d`6 {ll  
PL|zm5923  
宽限日期days of grace Sk7sxy<F'  
rJK
a
c"{  
pgipT#_K  
-|g9__|@  
电汇telegraphic transfer （T.T） k;V (rf`  
]
=*G[  
M7gb3gw6  
1<;RI?R[9  
邮汇postal order||postal note （Am.）||post office order||money order >i!y[F  
!))!!{  
57(5+Zme  
cyTBp58  
本票promissory note （P/N） KEfwsNSc%  
!=bGU=^  
nI7v:h4  
G<M9 6V  
押汇负责书||押汇保证书letter of hypothecation ?DgeKA"A  
U+-R2w]#q_  
tV"Jh>Z  
^d@ME<mb  
副保||抵押品||付属担保物collateral security iBh.&K{j  
\]|(w*C  
/1h ${mo~  
31&;3?3>  
担保书trust receipt||letter of indemnity LMHiiOs,  
T%]@R4z#q  
?<efKs
 
l8H8c &  
承兑||认付acceptance Oj8xc!d'  
Z>PS>6  
Fk` |?pQm  
p)Fi{%
bc  
单张承兑general acceptance ^y.|KA3[  
vI \8@97  
MGLcM&oR  
8DkZ@}  
有条件承兑qualified acceptance *-X`^R  
P!u0_6  
YVLK X}$)(  
^H`4BWc  
附条件认付conditional acceptance '37 <+N  
uNf97*~_  
oS^g "hQ`\  
X:mm<4  
部分认付partial acceptance   Vl/fkd,Z