[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。   N*N@wJy:5  
会计报表statement of account ~*9 vn Z@  
E4aCL#}D  
%:2<'s2Si  
K%ltB&  
往来帐目account current EM+#h'%-  
" k(Ee  
ML!Zm[I9  
0!YB.=\{_q  
现在往来帐||存款额current accout _Kg:jal  
%Uj7g>  
5 iUT#  
9pD=E>4?#  
销货帐account sales 445}Yw5;9  
y{ReQn3>y  
E`3yf9"  
lV/-jkR  
共同计算帐项joint account gwtR<2,p  
5"=qVmT)  
/(Se:jH$>  
st"uD\L1p:  
未决帐项outstanding account M/XxiF  
p9ligs7V'  
K r9 P#Y  
)'BuRN8  
贷方帐项credit account||creditor account *Y'@|xf*  
fGDR<t3yiQ  
l(D
kmt>^  
KiU/N$E  
借方帐项debit account||debtor account <\<[J0  
m0+X 109  
s*.CJ  
C=&7V  
应付帐||应付未付帐account payable kGsd3t!'  
j_\nsM7  
_zq"<Q c  
#;59THdtPk  
应收帐||应收未收帐account receivable pBV_'A}ioh  
og<mFbqkq7  
;*K@8GnU  
=c 3;@CO  
新交易||新帐new account e"9u}-Q@  
!e?g"5r{Bv  

WV]%llj^  
##~";j  
未决帐||老帐old account m%Ah]x;  
2JNO@  
+.gM"JV  
;Z%PBMa  
现金帐cash account ?;Ck]l#5ys  
rxZ%vzVQ>  
$\BRX\6(-  
\8v{9Yb  
流水帐running account {[~cQgCI  
^.5`jdk  
%a-*Ku  
Y0`@$d&n  
暂记帐||未定帐suspense account g.![>?2$8  
>\=~2>FCD  
ck-ab0n  
Ml`tDt|;  
过期帐||延滞帐overdue account||pastdue account 7?Vo([8  
FV>j !>Y  
bvY'=   
8YNii-pl  
杂项帐户sundry account ~Pq(Ta  
P70\ |M0~y  
U40adP? a  
o4I&?d7 ;"  
详细帐单||明细表detail account z8W@N8IqC  
!Z+4FwF  
%Z|]"=;6  
rO8Q||@>A  
呆帐bad account M> H4bU(  
6*3J3Lc_<  
b'\a 4  
^6*LuXPv  
会计项目title of account T8|aFoHCK  
'\yp}r'u  
72oiO[>N'  
oN V5s u  
会计薄||帐薄account-book r,^}/<*  
3m1]Ia-9  
3,qq\gxB  
o(iv=(o  
营业报告书||损益计算表account of budiness||business report |~Q`DdkX  
QIl![%   
q^nSYp#  
~I^}'^Dbb  
借贷细帐||交验帐account rendered -~z]ut<Z  
.O9A[s<  
\Kh@P*7  
e~7h8?\.q  
明细帐account stated ofeSGx  
.eQIU$Kw!O  
nv WTx4oy  
ejY|o Bj  
与…银行开立一户头to open an account with - zaqL\  
FQNw89g  
W)rE_tw,|  
2?; =TJo$  
与…银行建立交易to keep account with =\v./Q-  
q7id?F}3&  
EA )28]Y.  
b}P5*}$:9"  
继续记帐to keep account rx^vh%/ Q!  
J7.}2  
Mp;yvatO  
F_Q,j]0  
与…有交易to have an account with 9A]XuPAlh  
z!09vDB^  
~i)O^CKq  
JM8s]&  
作成会计帐||有往来帐项to make out an account with 79J@`  
.f'iod-  
!6:q#B*  
!X 3/2KRP7  
清算||清理债务to make up an account !*8x>,/>  
Rg*zUfu5%o  
t
>89( k  
I0\}S [+H  
清洁帐目||与…停止交易to close ones account with 'TPRGX~&  
j[
/'`1tOe  
$mA+4ISK  
h-VpX6  
结帐to close an account =2%EIZ0oW  
A[juzOn\  
*qcL(] Yq  
=l`xXma  
清理未付款to ask an account||to demand an account Zp|LCE"  
? C2 bA5M  
lu@#
)  
SfE^'G\  
结清差额to balance the account with &k3'UN!&Ix  
tK&.0)*=  
hA`>SkO  
;S+c<MSl  
清算to settle an account||to liquidate an account||to square an account t;+6>sTu  
3Lwl~h!  
R6 wK'  
1r}fnT<  
审查帐目||监查帐目to audit an account x
q93>Hs  
eafy5vN[zX  
. FT*K[+ih  
o"^}2^)_SR  
检查帐目to examine an account zx\N^R;Jq  
)>,b>7  
JbYv
 <  
:V2j'R,  
转入A的帐户to charge the amount to As account MBCA%3z08  
: =04_5 z  
9frx
60  
v8Ncquv  
以计帐方式付款to pay on account =5&)^  
O?@1</r^  
{Ny\9r  
#&">x7?5  
代理某人||为某人on ones account||on account of one 2]NP7Ee8Z  
EU,4qO  

q{f%U.  
vII&v+C  
为自己计算||独立帐目on ones own account |6B:tw/.  
h~elF1dG  
$X5~9s1Wl  
pooi8" G  
由某人收益并负风险on ones account and risk||for ones account and risk 0c1}?$f[?%  
fRT: @lV  

u*Oz1~  
'O`jV0aa'  
由某人负担for ones account||for account of one ]^gD@]
.  
P<kTjG  
&tZ?%sr  
}Iub{3 0mp  
按某人指示||列入某人帐户by order and for account of one VO(Ck\i}  
NpD}7t<EF  
 w B5zp  
%R;cXs4r  
列入5月份帐目for May account Wnl8XHPn  
6u7(}K  
(W+9 u0Zq  
 -/  
编入某中帐项下to pass to the account of||to place to the account of Kggf!\MR8  
.mDqZOpf=4  
&7Ixf?e!K  
CpS'2@6  
寄出清算书to send in an account||to send in render an account ~B(]0:  
TFxb\  
NOx&`OU
+  
G !1- 20  
支票薄cheque book
*U54x /w|  
z9HQFRbo[  
a\}|ikiE  
8tA.d.8  
支票陈票人cheque drawer Tc:W=\<  
e+y< a~N  
*{4cc  
eiEZtu  
持票人cheque holder pw>AQ  
`4}!+fXQ  
`r*6P^P  
2+=|!+f  
不记名支票cheque to bearer||bearer cheque #C+Gk4"
w  
sQJM 4'8f  
&K>]!yn   
9^a>U
(,  
记名支票||认人支票cheque to order YfMe69/0I  
y^@%Xrs  
XOqpys
 
sF+0v p  
到期支票antedated cheque WKah$l  
e!4akKw4wD  
Qmn5umd=?\  
dt`L}Yi  
未到期支票postdated cheque B10p7+NBF  
1 9 k$)m  
G)# ,39P  
(la<X<w  
保付支票certified cheque \=N tbBL$[  
~Y'e1w$`  
rG\m]C3
E  
^OBaVb  
未获兑现支票，退票returned cheque N7oMtlvL[w  
?G?=,tV  
Q`vyDoF  
xZ@Y`2A':  
横线支票crossed cheque IN%>46e`  
M%B[>pONb7  
w:
Lu  
21o_9=[^  
普通横线general crossing G0Wd"AV+  
)
D[ypuM&  
V)@MM2,  
m
Cz6&  
特别横线special crossing fwq|8^S@  
chd${ j  
4|2$b:t  
BPG)m,/b  
空白支票blank cheque ("lcL2Bq  
%x927I>  
u^]yz&9V  
xJ"Zg]d{  
失效支票，过期支票stale cheque ]~K&mNo  
rmabm\QY  
`PW=_f={  
z=K5~nU  
普通支票open cheque *z+\yfOO"  
@wFm])}0  
6sZRR{'  
&U=f, 9H  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +%<Jr<~W  
?s?uoZ /2  
I"!gzI`Sd  
[e}]K:  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bv+e'$U3  
#!5Nbe  
7S1!|*/ I  
Bjo&  
支票换现金||兑现to cash a cheque :9`1bZ?a  
N|~&Q!A&  
]bR'J\Fwl  
&.z/dFmG  
清理票款to clear a cheque `UI)H*GA8  
v'>Yc#VJ  
5r
WRE-  
Za f)  
保证兑现to certify a cheque GawO>7w8  
..T (9]h  
E^YbyJ=1  
62_$O"  
填写支票数额to fill up a cheque 9Ac t<(V  
BE+YqT  
<R(2 9QN  
P X0#X=$  
支票上划线to cross a cheque -J30g\  
y?JbJ  
i3"sArP"|  
AFFLnLA<L  
开发支票to make out a cheque .UYpPuAkn  
yTn@p(J  
>YfOR%mS4  
RnrM rOh  
签发支票，开立支票to draw a cheque||to issue a cheque bVx]r[  
<^\r9Qxl  
@j (jOe  
8`t%QhE2  
透支支票to overdraw a cheque A;!FtD/  
d0=nAZZ  
.'a|St  
II8nz[s  
背书支票to endorse a cheque %:,=J  

8bGq"!w-  
_UB I,Dg]  
_+N^yw,r*  
请付票款||清付票款to pay a cheque||to honour a cheque ^%
d{i'9?  
u
J
`&hX  
zoJ;5a.3B  
oW[,EW+u  
支票退票to dishonour a cheque `Z/IW  
}$)<k
 
.+Ej% |l%  
t0>{0 5  
拒付支票to refuse a cheque `Ek!;u>  
p.9v<I%0  
v'!N

t
k  
LU{Z  
拒付支票to stop payment of a cheque C6VoOT)\  
nnG2z @$-  
Q 8rtZ  
5u46Vl{  
提示要求付款to present for payment j
;v%4G  
~Z]vr6?$h  
)sf~l6  
0 MIMs#  
见票即付持票人payable to bearer 2eU[*x  
 UTQKlwPa  
ymZ/(:3_  
 J31M:<  
支付指定人payable to order @?m8/t9.  
sZ"U=6R  
skz]@{38  
`#rfp 9w  
已过期||无效out of date||stale .$0Ob<.  
YfwJBzD  
+q/h:q.TV  
jw[
BtRW  
请给出票人R/D||refer to drawer 358/t/4{p  
)$B+3f  
wzPw;
xuG  
CFm1c1%Hg  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |{)xC=  
(AG  
;_/q>DR>,3  
q|X4[E|{Q  
文字与数字不一致words and figures differ yCIgxPv|7  
8-a6Q
|   
4n H91Z9=  
9S%gVNxn  
支票 r`&|) Hx  
oqba:y;AR  
时间已过account closed WcwW@cY7\  
EQJ_$ 6
  
ph?
0I:eU  
Ue#yDTjc  
更改处应加盖印章alterations require initials ky[Xf -9#  
dB+GT
q=6f  
*ZR@z80i  
c^Jgr(Ow  

2 dD<]  
RLz`aBT  
时间已过effects not cleared _P<lG[V  
L4pjh&+8  
iM|"H..  
qH Ga  
停止付款payment stopped $xtE+EV.p  
{!1n5a3" 1  
< }wAP_
y  
Ccr+SR2  
支票毁损cheque mutilated p/1}>F|i  
zI&4k..4  
S"^KJUUc  
7ml0  
汇款||寄钱to remit||to send money F|Dz]ar  
tnF9Vj[#%_  
'?G[T28  
As'M39*V  
寄票供取款||支票支付to send a cheque for payment QHzX 5$IM  
?>.g;3E$  
bEQtVe@`  
gn W~KLqH  
寄款人a remitter BgWz<k}5M  
Pkx(M E  
PyT}}UKj:  
kE_@5t7O{  
收款人a remittee Kt90mA  
R_Gq8t$  
tM$
0 >E  
;2Ad])  
国外汇票foreign Bill ah/6;,T  
" 26B4*  
6Sb'Otw.  
]v@tZ}  
国内汇票inland Bill LbV]JP  
#HM\a  
OHP3T(Q5  
j,56Lh%1  
跟单汇票documentary bill ui56<gI-  
CS;W)F  
Y!
a+#N!  
{rb-DB-/5M  
空头汇票accommodation bill G{f`K^  
:%uyy5A Z  
=> uVp  
GIC"-l1\  
原始汇票original bill ?BDlB0jxzi  
d
7gH3 l  
A)RI:?+  
/+4^.Q*  
改写||换新票据renewed bill %%as>}.  
@7Rt4} g  
3%[)!zKv  
{V%%^Zhwy  
即期汇票sight bill||bill on demand 17i<4f#  
%;<k(5bhGJ  
 \Z\ IK  
<t[Z9s$n  
…days after date||…days after date…日后付款 ~Q_)>|R2  
@jE d%W  
~^rey  
y/X:=d6"  
…months after date||…months after date…月后付款 Ko$ $dkSE  
[GR|$/(z=  
7cUR.PI#Q  
sd]54&3A
 
见票后…日付款…days after sight||…days sight _OJ0 < {E  
v7o?GQ75  
*or2  
ot@|blVC8  
见票后…月付款…months after sight||…months sight B?$01?9V  
yN9$gfJC^  
GhG%>U#&a  
Uh3wj|0  
同组票据set of bills Hi; K"H]x1  
0<]$v"`I  

?qf:_G  
%w'/n>]j  
单张汇票sola of exchange||sole of exchange Tn4W\?R  
!paN`Fz\a  
Q$
xa  
3}>:  
远期汇票usance bill||bill at usance t4f (Y,v  
i7S>
RB  
nd$H 3sf  
jw/'*e  
长期汇票long bill WZ^
{zFoZ  
)myf)"l5  
OwG6i|q  
gt =j5  
短期汇票short bill r/mA2  
C6K|:IK{  
g(-;_j!=  
hH<6E  
逾期汇票overdue bill DAjG*K{  
/^++As0pY  
aL8p"iSG9  
Np.no$_  
宽限日期days of grace cr76cYq"Q  
0M$#95n  
GXT]K>LA
 
q%OcLZ<,  
电汇telegraphic transfer （T.T） 6uu^A9x  
?!bd!:(N  
t2=a(N-/,  
8O~0RYk  
邮汇postal order||postal note （Am.）||post office order||money order N@k3$+ls  
:d;[DYFLxb  
<\ y!3;  
y=[gQJ6~r  
本票promissory note （P/N） XOu+&wOu  
J?._/RL8-  
W*YxBn4  
1i4WWK7k  
押汇负责书||押汇保证书letter of hypothecation h7bPAW=(  
<_"B}c/2$  
O {PW  
rlR !&  
副保||抵押品||付属担保物collateral security { /-y>sm  
Y Sqv86  
q}#iV$dAj  
TNh=4xQ}  
担保书trust receipt||letter of indemnity J"diFz+20  
}P#Vsqe V  
6 XdW m  
:~
vxZ*a  
承兑||认付acceptance {bT9VZ>  
FXS^^p P  
Vd,' s  
Z
+NF(d  
单张承兑general acceptance t2"@Ps&1|  
`&7mHa61  
:%N*{uy  
tC^ 1}  
有条件承兑qualified acceptance q<n[.u1@  
},ra
v]  
zm3-C%:Bw  
{1jpLdCbV^  
附条件认付conditional acceptance 5QAdcEcN@O  
o*X]b]  
Yg/}ghF\  
tE[ H8  
部分认付partial acceptance   os[ZIHph