[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。   'B"A *!"b  
会计报表statement of account 03)R_A  
Hyn*O)q!  
Le?yz f  
P&g.%8b~84  
往来帐目account current !kpnBgmU  

G+k~k/D6  
H?H(=  
B* hW  
现在往来帐||存款额current accout =Rw-@*#l  
{hRM=f7  
`i"7; _HoV  
H)@f_pfj(  
销货帐account sales cUDo}Yu  
IncHY?ud<  
fGf C[DuY  
rn8#nQ>QZ%  
共同计算帐项joint account r5s$#,O/&Q  
2D vKW%;  
Shag4-*@hi  
6xC$R q  
未决帐项outstanding account aP`[O]8j  
.29y3}[PO  
0*4h}t9j  
uG:xd0X+W  
贷方帐项credit account||creditor account [BLB xSL  
ajJ+Jn\  
iC`mj  
naaww  
借方帐项debit account||debtor account ]A
.tauSW  
dH[TnqJn  
]!mC
5Ea  
O9/7?"l"  
应付帐||应付未付帐account payable 15)y]N={^  
zEJZ,<  
]A#K;AW{U  
=)O%5<Lwx  
应收帐||应收未收帐account receivable ?z/ )Hkw  
Z{p)rscX  
Up*.z\|'y  
]N#%exBVo  
新交易||新帐new account x[m&ILr  
&}."sGK  
qVe&nXo  
P)k!#*  
未决帐||老帐old account a*T=;P3(I  
O)EA2`)E  
8~6H\.0Q  
C\RJ){dk  
现金帐cash account g/_j "Nn  
%.nZ@'; .  
gd=gc<zYP  
&40# _>W7  
流水帐running account GyP.;$NHa[  
56JvF*hP  
<,\Op=$l3I  
`(Eiu$h6V-  
暂记帐||未定帐suspense account Oh]RIWL  
EW}7T3g  
NJqjW  
)B1gX>J\8  
过期帐||延滞帐overdue account||pastdue account /ZpwJc`
e  
+jifbf-  
m&&Y=2  
$eQf5)5  
杂项帐户sundry account grWmF3c#  
:IB@@5r1
 
R{R'byre  
;+6TZqklQ  
详细帐单||明细表detail account z<h?WsL  
E{B8+T:3  
P r_$%x9D  
Dqz9NB  
呆帐bad account :rcohzfa  
6{8
dv9tK  
~;ZT<eCIA  
!8ch&cr)o+  
会计项目title of account ~bsL W:.'  
vXUq[,8yf  
.`; bQh'!  
^{+,j}V_H  
会计薄||帐薄account-book -z6{!  
q8-*3
K  
\fjr`t]  
M tD{/.D>  
营业报告书||损益计算表account of budiness||business report Ao}J  
'}pe$=  
nbf w7u  
DM[gjfMXu  
借贷细帐||交验帐account rendered }u9wD08x  
Ce~ a(J|"  
+[C><uP  
+ia N[F$  
明细帐account stated G~$[(Fhk  
'v?"TZ  
QgB%\mO=  
23_\UTM}1  
与…银行开立一户头to open an account with \[MQJX,dn  
wB0Ke  
jYJRG<*e  
 ~d\>f  
与…银行建立交易to keep account with vf-cx\y7  
;G\RGU~  
@9ndr$t  
"H"4]m1Wc  
继续记帐to keep account wz1fl#WU  
eJ2$DgB}t  
3`3`iN!8\@  
9%MHIY5  
与…有交易to have an account with ){S/h<4m  
b$O1I[o  
GDBxciv  
@Z{!T)#}j  
作成会计帐||有往来帐项to make out an account with 9d8bh4[  
tLc9-  
|o0?u:  
trAIh}Dj  
清算||清理债务to make up an account 5uxB)Dx)  
8H<:?D/tH  
KBSO^<7  
JrhDqyk*  
清洁帐目||与…停止交易to close ones account with !W?6,i-]  
QT[yw6Z  
a-(OAzQ_  
q\q8xF~[p  
结帐to close an account 2S#|[wq(  
' (o*l  
D1g .Fek5  
/_g-w93   
清理未付款to ask an account||to demand an account B+Ox#[<75  
RV{'[8gM  
i{.%4tA4  
8e{S(FZ7Ed  
结清差额to balance the account with p #D
Jow  
yWkg4  
>56I`[)  
fRT4,;  
清算to settle an account||to liquidate an account||to square an account y?4% eD  
1GA$nFBVC  
}k7t#O  
B
!X;T9^d  
审查帐目||监查帐目to audit an account 1NI%J B  
CpG]g>]L&[  
L%sskV(  
,Q>RtV  
检查帐目to examine an account u:[vqlU  
qo^PS  
b!hs|emo;  
Yj-JB  
转入A的帐户to charge the amount to As account -YD+xPD  
N# ?}r>W3  
zv>3Tc0R  
8a}et8df:  
以计帐方式付款to pay on account ~n<U8cm O  
dd&n>A3O=  
YB&b_On,f  
rm"C|T4:V  
代理某人||为某人on ones account||on account of one /yhGc}h  
:<w2j6V  
>3\($<YDZM  
:\sz`p?EC  
为自己计算||独立帐目on ones own account rz'A#-?'oG  
YrRD3P.P  
[>^xMF]$2  
GiH<6<=  
由某人收益并负风险on ones account and risk||for ones account and risk S]#xG+$<  
V% PeZ.Xv  
|gP9
^B?3  
+&j&es  
由某人负担for ones account||for account of one _${//`ia=  
|yT-N3H@  
md.#n  
EqB3f_  
按某人指示||列入某人帐户by order and for account of one L UitY  
fP:26pK^  
CRKuN  
}/cMG/%  
列入5月份帐目for May account OwJZ?j&)  
q[rBu9  
6&Al9+$  
=:~%$5[[  
编入某中帐项下to pass to the account of||to place to the account of l{u2W$8  
%%-hax.x0X  
Q;EQ8pL?"  
Y%"6  
寄出清算书to send in an account||to send in render an account E/[
<} ./  
IC[iCrB  
'tRaF  
n:i?4'-}  
支票薄cheque book 9"%ot=)  
SA1|7  
_U%fD|t  
6L\?+=X  
支票陈票人cheque drawer [`'[)B  
(w+d
B8)X  
N9s ,..  
gr%!<2w  
持票人cheque holder h4\j=Np  
)C0dN>Gb  
p~h)@  
Pn;Tg7oz  
不记名支票cheque to bearer||bearer cheque 7G^`'oZ  
vxmz3ht,Q  
}RT#V8oc  
bOKgR{i  
记名支票||认人支票cheque to order I,pI2  
68pB*(i  
X=Th  
?mjQN|D  
到期支票antedated cheque !VF.=\iH/  
l-GQ AI8  
H$j`75#u?-  
.@(+.G  
未到期支票postdated cheque h9B^U?<wT  
q!5 *)nw"  
{ 4(E @  
$Bd13% >)  
保付支票certified cheque @H?_x/qBT  
e{8j(` (;#  
x-Cy,d:YX  
/61P`1y(J  
未获兑现支票，退票returned cheque ~MOab e  
5,pKv  
99<0xN(25  
Fa!6*K\  
横线支票crossed cheque (zm5 4 Vm  
6axDuwQ  
)7H  s  
RH=Tu6i  
普通横线general crossing 0%9N f!j  
C9`J6Uu  
AxXFzMW  
c2,1d`  
特别横线special crossing le*1L8n$'  
:-I~-Yj  
(($"XOU  
E903T''s  
空白支票blank cheque c]y"5;V8  
YRkp(}*!\  
T2nbU6H  
e2SU)Tr%b  
失效支票，过期支票stale cheque ZW]Q|vPh4U  
;U +;NsCH  
Raw K9K_1  
:OF:(,J  
普通支票open cheque _Gpq=(q
)  
(Oc[j{6q  
q*<Fy4j  
Llf |fayq  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j:yQP#U  
[I`r[u  
4)o_gm~6c4  
UeG$lMV  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges MZ(TST"  
yAu-BObD  
hLVS}HE2  
Wp0e?bK_  
支票换现金||兑现to cash a cheque $GzTDq Y9@  
>bf29tr  
kKFSCl/g  
AnbY<&OC1  
清理票款to clear a cheque )C @W_cfMN  
|P_\l,f8`  
=: +k  
Xwg|fr+p  
保证兑现to certify a cheque \iQD\=o  
OHqc,@a;+  
'L*nC T;  
vrtK~5K  
填写支票数额to fill up a cheque |(gq:O  
wW3fsXu  
C043 h?x  
uzO%+B!  
支票上划线to cross a cheque /t-m/&>  
`<Z5/;a5W  
^A8'YTl  
_P!J0  
开发支票to make out a cheque W;]*&P[[   
,3G8
afo  
Y[A
L!h  
360V  
签发支票，开立支票to draw a cheque||to issue a cheque pV:c`1\`  
{:&t;5qz^  
Do7&OBI~  
6V=69}  
透支支票to overdraw a cheque 7xP>AU)y  
vUGEzCM  
5oQy $Y  
eRC /Pr  
背书支票to endorse a cheque 0]l _qxv  
[>P@3t(/  
UV%Al)3  
\UI7H1XDH  
请付票款||清付票款to pay a cheque||to honour a cheque ^l#Z*0@><~  
4h
>Dpml  
!>B|z=  
;z;O}<8s  
支票退票to dishonour a cheque +#gJ[Cc  
;BV1E|j  
nDnSVrvd-i  
G#ov2  
拒付支票to refuse a cheque 8\m_.e  
5qkG~YO-  
}EmNSs`$r  
YEoQ IR  
拒付支票to stop payment of a cheque 0c4H2RW  
`7qZ6Z3z@  
D 8^wR{-;J  
z'K&LH  
提示要求付款to present for payment "?|sC{'C4j  
oD]tHuDa  
j 
)6A  
XVjs0/5b  
见票即付持票人payable to bearer gF;i3OJg  
$:V'+s4o  
`_C4L=q"  
Q=lQy  
支付指定人payable to order S[rz=[7{  
!|{
T>yy  
y^:!]-+  
^ZX71-  
已过期||无效out of date||stale :T(3!}4  
~"89NVk"  
>K$9(  
"ewSh<t
 
请给出票人R/D||refer to drawer 4QODuyl2H  
6@?4z Rkz  
; F% 3b47  
iJE $3  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :@zz5MB5@  
>%k:++b{  
[V_Z9-f*  
m.ev~Vv~  
文字与数字不一致words and figures differ e[f}Lxln  
e;9Z/);#s  
G9ku(2cq  
?s[ kUv+=  
支票  iB1"aE3  
?yop#tjCbY  
时间已过account closed n}(/>?/  
$s-/![ 6  
:/ ,h)h)|  
$_NYu  
更改处应加盖印章alterations require initials pEf1[ z
q  
]cvP !  
4SRX@/ #8*  
{2Jo|z  
^6R?UG;6  
D+G?:mR  
时间已过effects not cleared Z _W.
iBF  
{%W'Zx  
tQ=P.14>:  
CN4Q++{  
停止付款payment stopped ^ Q]I)U  
LUSBRr8  
|P!7T.  
xwK{}==U  
支票毁损cheque mutilated 7.Df2_)  
RV^ N4q4  
yf3c-p  
5Fa.X|R~  
汇款||寄钱to remit||to send money }pqnF53  
jroR2*  
SVKjhZK  
_Q)rI%A2  
寄票供取款||支票支付to send a cheque for payment MYyV{W*T>  
[XK^3pT_  
;7,>2VTm  
G
`1!SEae  
寄款人a remitter Fo\* Cr9D  
fCC^hB]'  
a`/\0~  
>1luLp/,$  
收款人a remittee _Sa7+d(  
+d/V^ <#  
b]A9$-  
;1x(~pD*o  
国外汇票foreign Bill haNi[|  
W}^X;f  
p1}umDb%  
#6okd*^  
国内汇票inland Bill d2'1 6.lV  
VINb9W}G[  
4WspPHj  
hbfN1"z  
跟单汇票documentary bill  mE1m  
_#;UXAi  
(rTn6[*  
2Kg-ZDK8  
空头汇票accommodation bill ::<v; `l  
@J~hi\&`  
Rda~Drz  
b{ M'aV  
原始汇票original bill P|U9f6^3  
/[V}   
MgpjC`  
g/3t@7*<  
改写||换新票据renewed bill k`aHG8 S\  
)h0
3sv  
P:8qmDXo  
/9QC$Z):<  
即期汇票sight bill||bill on demand 58]C``u@Y  
C3k[ipCN  
"@s</HGo  
-d+o\qp"#  
…days after date||…days after date…日后付款 1r9.JS  
NQ3EjARZt  
ja2BK\"1:  
eVRPjVzQ'Q  
…months after date||…months after date…月后付款 [\BLb8  
P >>VBh?  
EX"o
9'  
Y[~Dj@Q<  
见票后…日付款…days after sight||…days sight bI?uV;m>  
~~iFs ,9  
][?@))  
JmBe1"hs  
见票后…月付款…months after sight||…months sight ]yAOKmS  
gcI?)F   
pP|LSrY!  
]tsp}M@  
同组票据set of bills `
z1E]{A  
Ge_Gx*R  
qGkD] L  
nhImO@Q:  
单张汇票sola of exchange||sole of exchange @9AK!I8f  
Oj]4jRew  
uXuA4o$t-  
Rm&4Pku  
远期汇票usance bill||bill at usance .~AQxsGH  
/w/um>>K.  
}trQ<*D  
crlCN  
长期汇票long bill =yCz!vc  
0 zn }l6OS  
5sZqX.XVF  
HceZTe@  
短期汇票short bill N@x5h8  
V2oXg  
g;-6Hg'  
qA>C<NL  
逾期汇票overdue bill g^)8a;/c  
S2PPwCU
 
w|[{xn^R  
L7"B`oa(p  
宽限日期days of grace u5I#5  
dw YGhhm  
p%#=OtkC  
Y+Cqc.JBQ  
电汇telegraphic transfer （T.T） c4  bo  
I4Rd2G_  
shuoEeoo  
=2OLyZDI  
邮汇postal order||postal note （Am.）||post office order||money order &]S\GnqlU]  
b FB.hkTP  
Xf%wW[~  
\F8 :6-  
本票promissory note （P/N） |y DaFv  
%(ms74R+  
<7*d2  
XJ6=Hg4_O  
押汇负责书||押汇保证书letter of hypothecation (_nU}<y_i  
k`=&m"&#  
@$R^-_m  
#4Ltw,b^  
副保||抵押品||付属担保物collateral security (Y~gItej  
7*(K%e"U  
|'!9mvt=  
/7&WFCc)(  
担保书trust receipt||letter of indemnity 8c<O X!  
ftRzgW);  
2B[I- K s  
d37|o3oC  
承兑||认付acceptance / TAza9a  
Psw<9[  
.mvpFdn  
TQ69O +  
单张承兑general acceptance KvNw'3Ua  
h:Hpz  
eeCrH
t4;  
c^8csQ fG  
有条件承兑qualified acceptance 7CSd}@71\  
l5<&pb#b  
b>'y[P!  
@2/xu  
附条件认付conditional acceptance '"]QAj?N  
>*"1`vcxF  
=@s{H +  

5u
O.@0  
部分认付partial acceptance   zc&i 4K