[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。   ;I5HMc_a"  
会计报表statement of account ZVK;m1?'  
!{Y$5)Xh`]  
c @2s!bs  
J~n{gT<L  
往来帐目account current :tzCuK?e  
X
XxX;xz$  
x<9|t(  
=_.Zv  
现在往来帐||存款额current accout Z^h'&c#  
LB2 2doW  
!C#q  
auL?Hb  
销货帐account sales ]<++w;#+x  
lE Qn2+  
N @ ]*E  
dIIsO{Zqv  
共同计算帐项joint account 3ywBq9FGhp  
bLaD1rnGi  
1wGd5>GDA  
$zxC
v7  
未决帐项outstanding account JGH9b!}-1  
K _O3Dc Q  
`,\WhJ?9  
vP88%I;  
贷方帐项credit account||creditor account QJGRi  
}b6ja y  
U:YT>U1Z  
-$[=AqJXp;  
借方帐项debit account||debtor account n#Z6d`  
PJh\U1Z  
d3^LalAp  
BD,~M*%z  
应付帐||应付未付帐account payable jG{xFz>x  
vEn12s(lj  
=2->1<!x6<  
kTs)u\r.  
应收帐||应收未收帐account receivable ]'2p"A0U  
s~M!yuH  
Qzb8*;4?FF  
 ,u
lTZV  
新交易||新帐new account R1J"QU  
f,`FbT  
B)ynF?"  
H-7*)D  
未决帐||老帐old account .t7D/_  
Y5PIR9-  
l|j&w[c[Q0  
oaRPYgh4  
现金帐cash account X-~Q  
oBKZ$&_h  
+(UrqK4Av  
?#slg8[  
流水帐running account w?<:`  
|K/#2y~  
AvP*p{w
e  
&&JI$x0;  
暂记帐||未定帐suspense account Y6^lKw  
J>XaQfzwU  
Tff7SEP  
/KlA7MH6  
过期帐||延滞帐overdue account||pastdue account 3)42EM'9(  
jwAO{.}T1r  
+`.%aJIi9  
vAwFPqu  
杂项帐户sundry account Mr/^V,rA  
@RbAC*Y]g  
3=sA]j-+ (  
XD%?'uUQ_  
详细帐单||明细表detail account v`x~
O+  
YJeZ{Wws  
Pgye{{  
]WyV~Dzz<  
呆帐bad account rv|k8  
^b>E_u  
&WvJg#f  
$`_(%tl  
会计项目title of account a,&Kvh  
><`.(Z5c  
|byB7f  
[h8F)
  
会计薄||帐薄account-book &~||
<0m  
?_n.B=H`8  
CdTmL{Y1  
=CRaMjN  
营业报告书||损益计算表account of budiness||business report a-i#?hld  
kF
D-  
/1 n}IRuw  
>k_Z]J6Pd  
借贷细帐||交验帐account rendered \UtUP#Y{t  
CAcnH  
~R!(%j ]  
*;"^b\f5_  
明细帐account stated D8[& }D4  
\ov>?5  
tGM)"u-  
PMXnupt  
与…银行开立一户头to open an account with >KGQ#hnH  
7^|3TTK  

4uU(t  
;}|.crMF  
与…银行建立交易to keep account with s
Pc\xY  
%qja:'k  
t*.v!   
2(`2f  
继续记帐to keep account z{!wQ~ j  
f jp>FVv3  
qc*+;Wi+5  
rw+0<r3|K  
与…有交易to have an account with ]*zF#Voc  
^D vaT9s  
' P-K}Y  
}z
Le;1Tx  
作成会计帐||有往来帐项to make out an account with |S>nfL{TQe  
/hI#6k8o_  
# + n &  
3UrqV`x \  
清算||清理债务to make up an account ?{{E/J:%  
[ddEt  
?>lmLz!e  
tQ2*kE  
清洁帐目||与…停止交易to close ones account with Z$WT ~V  
JZP2NB_xt  
uLL#(bhDr  
vO4 &ZQ>6  
结帐to close an account hk,Q=};  
K=06I  
2M1yw "  
D0x+b2x^  
清理未付款to ask an account||to demand an account cteHuRd  
Th,2gX9  
*?KQ\ Y  
&V$'{  
结清差额to balance the account with 9=JU&/!  
|c  >  
Y{p *$  
2d1'!B zDA  
清算to settle an account||to liquidate an account||to square an account KJpM?:  
88G[ XkL$2  
UdLC]  
"_q5\]z\O  
审查帐目||监查帐目to audit an account RKBjrSZg8  
pl"|NZz 7;  
KCCS7l/  
?58pkg J  
检查帐目to examine an account r0S7e3xb  
qw_qGgbl  
(Yw5X_|  
{z.}u5N
 
转入A的帐户to charge the amount to As account i [j`'.fj  
S2fw"1h*x  
N8nyTPw  
eY&UFe  
以计帐方式付款to pay on account PK+][.6H  
_Yh4[TT~ /  
4AF"+L  
twO)b"0  
代理某人||为某人on ones account||on account of one 4|:{a
pH  
1W/= =+%I  
wkd591d*  
H!45w;,I  
为自己计算||独立帐目on ones own account aMz%H|/$  
PDpIU.=!0  
m?M(79u[  
vys*=48g  
由某人收益并负风险on ones account and risk||for ones account and risk {b#c0>.8-  
M#|TQa
N  
\8t g7Sdq  
oW
/&X5  
由某人负担for ones account||for account of one g#70Sg*d  
iK.MC%8?  
qKSM*k~  
k| jCc  
按某人指示||列入某人帐户by order and for account of one ~F' $p  
%NAz(B  
fqZ!Bi  
PD/~@OsxU  
列入5月份帐目for May account dmF<J>[  
?Rl*
5GRW  
H-rf?R2  
Hh qx)u  
编入某中帐项下to pass to the account of||to place to the account of  Z-vzq;  
Cu|n?Uk  
)FHaJ*&d  
IH:Hfv  
寄出清算书to send in an account||to send in render an account >ZNL pJQ  
[M;P :
@  
s!+?)bB  
0[hl&7 Ab@  
支票薄cheque book p 3_Q  
{{ wVM: 1  
 NOQgkN  
Ri-I+7(n!  
支票陈票人cheque drawer <4!w2vxG
 
TY88PXW  
'+}hVfN  
Kt^PL&A2  
持票人cheque holder Qe4  
U2bb|6j  
O&O1O>[p1  
!IGVN:E  
不记名支票cheque to bearer||bearer cheque x/4lD}Pw]  
v =u|D $  
(Hn,}(3S  
Cw+ (,1  
记名支票||认人支票cheque to order o?%x!m>  
W"2\vo)  
nrf%/L  
@E==~ b  
到期支票antedated cheque 3s|tS2^4  
f5yd2wKy6  
7C 4Njei"  

R UX  
未到期支票postdated cheque QOP*vH >J  
C&;'Pw9H  
oF*Y$OEu?c  
]-AT(L>  
保付支票certified cheque &FK=w]P  
iF 6

7  
,Tr12#D:  
:}GxJT4  
未获兑现支票，退票returned cheque dyx4_!fO  
/g8yc'{p  
k (7!W  
'@:;oe@]  
横线支票crossed cheque L@2H>Lh35  

A2vOI8  
{bNnhW*qOu  
i\<l&W  
普通横线general crossing m?m,w$K  
=-q)I[4#  
.Ftml'!  
N7M^  
特别横线special crossing ~M\s!!t3  
UGN. ]#"#  
;wN.RPE_^  
5q)Ee d  
空白支票blank cheque Z os~1N]3  
d)0%|yX6  
;0BCM(>Wo  
`Y[zF1$kz^  
失效支票，过期支票stale cheque kB8
l`| I  
L8$7^muad  
?Rwn1.Z  
f{)*"  
普通支票open cheque -meKaQv  
{-E{.7  
PCU6E9~t2  
S\ li<xl  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i$F)h<OU+  
eR}d"F4W  
I#,,h4C  
uUJ2d84tV  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges NKMB,b  
c'(]n]a%  
r!zNcN(%cs  
\UE9Ff+{  
支票换现金||兑现to cash a cheque W35nnBU  
gz88$BT  
T|}HK]QOX  
svQDSi f  
清理票款to clear a cheque F^w0TD8  
6F<L 4*4U  
7<KRB\)b&  
Te.hXCFD  
保证兑现to certify a cheque xA-G&oC]<T  
c]n4vhUa5  
E+01"G<Q  
xCQ<G{;C  
填写支票数额to fill up a cheque B]hZ4.B1  
Qvq BT  
Jsw<,uTD  
Bq_<v)M*  
支票上划线to cross a cheque WL7:22nSHa  
:2?'mKa7  
7_{x '#7  
m2V4nxw]Qp  
开发支票to make out a cheque d82IEhZ#  
C :e 'wmA  
f{+8]VA  
16]O^R;r  
签发支票，开立支票to draw a cheque||to issue a cheque <oeHZD_OR  
{6KU.'#iF  
s_kI\w4(x1  
w S;(u[W  
透支支票to overdraw a cheque %bv<OMD  
8!T^KMfz  
&B3kzs  
S^n:O  
背书支票to endorse a cheque @!F9}n AP  
>DV0!'jW  
.*,Z h2eXU  
L@+j8[3BX  
请付票款||清付票款to pay a cheque||to honour a cheque n =v %}@f2  
hQkmB|];5  
))MP]j9 T  
&556;l  
支票退票to dishonour a cheque jb*#!m.l  
kQ:2@SOm  
|6uEf/*DX  
Jv7M[SJ#x  
拒付支票to refuse a cheque Rc6Rk!^  
g_}@/5?y  
(*2"dd  
/wK7l-S  
拒付支票to stop payment of a cheque Llzowlfe  
A7sej  
;or> Sh7  
}KOu  
提示要求付款to present for payment fW\u*dMMZE  
|e\:0O?  
L,:U _\HQ  
qItI):9U  
见票即付持票人payable to bearer p;'vOb  
0zfrx-'zN  
ht=yzJ9Pr  
1k hwwoo  
支付指定人payable to order qH(2 0Z!  
1E-$f  
7>4t{aRf_8  
/ )EB~|4']  
已过期||无效out of date||stale BujWql  
1ri#hm0x\  
$)uQ%/DH>  
zb3ir|  
请给出票人R/D||refer to drawer Isi,Tl ^  
bb<Vh2b>R  
\Z~m6;  

 ^@ux  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )/=J=xw2  
.3Ap+V8?  

\2LC
pN  
Sj*H4ZHD<&  
文字与数字不一致words and figures differ h(zi$V  
>B9rr0d0  
"C.$qk]  
S
Y{J  
支票 j^k{~]+_^]  
X(1.Hjh  
时间已过account closed SrKF\h%/+  
I?:V EN:  
k{;:KW|  
fY `A

 
更改处应加盖印章alterations require initials #2dmki"~(  
:Rq D0>1  
[C&c;YNp  
a#{a{>  
0q3:"X  
7z$+ *]9-  
时间已过effects not cleared *"4ltW S  
?oF@q :W  
D?E5p.!A  
]f\rB8k|&  
停止付款payment stopped /2z2a-!r  
gi`ZFq@  
1n,JynJ  
4bKZ@r%  
支票毁损cheque mutilated ;S%wPXj&  
QR#,n@fE  
;xRy ONt  
.=NK^  
汇款||寄钱to remit||to send money K>q,?x b  
LO2sP"9  
9*x9sfCv9  
=*'`\}];"  
寄票供取款||支票支付to send a cheque for payment \ pq]q  
i7p3GBXh[  
f"-?%I*'  
Di L@NU!$q  
寄款人a remitter |Gs
LcUv6  
`aUA_"f  
abF_i#  
vz _U  
收款人a remittee ZE1#{u~[y  
2vur_`cV  
Q'rG' |  
3j3AI7c  
国外汇票foreign Bill [m4<j  
*s/F 4?*  
\t(/I=E8/  
5H5<ft,  
国内汇票inland Bill 'E@D  
Lh0<A%  
](O!6_'d  
ei"FN3Rm  
跟单汇票documentary bill \;sUJr "$  
xOt|j4  
Rk'pymap  
4~ iKo  
空头汇票accommodation bill 5zUD W?  
lKa}Bcd  
'Kq%tM26!  
*AJW8tIP  
原始汇票original bill )D@ NX/}  
YS/DIH{9e  
phNv^R+  
P3:hGmk8|j  
改写||换新票据renewed bill [bZXzV(  
wvgX5P>  
[3\}Ca1  
ge E7<"m%  
即期汇票sight bill||bill on demand VfQSfNsi  
9iv!+(ni  
*f,EDSN1@d  
rSa3u *xB  
…days after date||…days after date…日后付款 .-o$IQsS  
Va{`es)hky  
3n,F5?!m  
{5RM)J1  
…months after date||…months after date…月后付款 P ^D\znvc  
Wx^L~[l  
Y(-+>>j_  
/Jo*O=Lpo  
见票后…日付款…days after sight||…days sight ;ASlsUE\)  
f>Ij:b`Z2  
oo/#]a  
)K%AbKn  
见票后…月付款…months after sight||…months sight `~gyq>Ik2  
o8Tt|Lxb$8  
tNq~M  
2o6%P}C  
同组票据set of bills lh .p`^v  
?a(ApD\  
N 0`)WLW  
':J[KWuV  
单张汇票sola of exchange||sole of exchange X\uN:;?#W{  
$2\OBc=  
+$P0&YaQ  
T,5]EHe
a  
远期汇票usance bill||bill at usance S\mh{#Lpk  
j]YS(Y@AY  
!hEtUF  
>NK*$r8  
长期汇票long bill f7\$r x  
pYH#Vh  
l&[ x)W  
$(G.P!/  
短期汇票short bill cbNr
to9  
V)C4 sG  
=M>pL+#  
yX/ 9jk  
逾期汇票overdue bill y&UcTE2;%(  
Q.@9"&)t  
+Y6=;*j$  
}H\wed]F/  
宽限日期days of grace (xy/:i".V  
pm@Mlwg`1  
3+0$=ef  
h#B%'9r  
电汇telegraphic transfer （T.T） ;3 O
0O  
1d"g$i4e  
 GMrjZ  
DFcgUEq  
邮汇postal order||postal note （Am.）||post office order||money order n~@;[=o?5  
4Un(}P'  
~#C7G\R  
]-
&A)M6  
本票promissory note （P/N） lmfvT}$B  
+coVE^/w  
**N{XxdN  
59 R;n.Q  
押汇负责书||押汇保证书letter of hypothecation 9rf6,hF  
Q9Sh2qF^2  
C|*U)#3:F  
tZB"(\  
副保||抵押品||付属担保物collateral security \C#XKk$OE  
I<Wp,E9G#  
{CdQ)|  
EyO=M~nsS  
担保书trust receipt||letter of indemnity '1'De^%6W  
dG2k4 O  
#rD 0`[pz  
>k }ea5+  
承兑||认付acceptance H`d595<=i;  
&{-r 5d23  
'1+s^Q'pc  
G)t_;iNL|  
单张承兑general acceptance r$T\
@oTL  
<Nw qt[.  
])`w_y(>  
z@Pv~"  
有条件承兑qualified acceptance C>wOoXjt  
nvY%{Zf$}  
;UUpkOQO(  
<NKmLAfX  
附条件认付conditional acceptance H {hd1  
h}0}g]IUx  
<hkSbJF  
3b{ 7Z 2  
部分认付partial acceptance   PDQEI55