[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。   (yv&&Jc  
会计报表statement of account m$xL#omD  

H gMLh*  

7z'l}*FRD  
hPhNDmL#3  
往来帐目account current 'dYjbQ}~;  
oHkF>B [  
 vgSs]g  
d/G`w{H}y  
现在往来帐||存款额current accout "8wRxDr+  
-b"7WBl  
A.<HOx&#  
1;<J] S$$  
销货帐account sales {O,D9
<  
utxT$1iJn~  
w#wlZ1f  
0 !yvcviw  
共同计算帐项joint account Ep/4o<N(  
rxu 6 #v F  
HDUtLUd  
je1f\N45  
未决帐项outstanding account o0b}:`  
>cEc##:5  
7u]0dHj  
8;YeEW5  
贷方帐项credit account||creditor account eOa:%{Kj  
h4x*C=?A  
|'WaBy1  
O^v^GG=e;C  
借方帐项debit account||debtor account ooY2"\o  
CZ*c["x2  
6/@"K HHVe  
Bi9 b"*LN  
应付帐||应付未付帐account payable R9Wh/@J]  
k;PQVF&E  
euO!+9p  
/w0l7N  
应收帐||应收未收帐account receivable vdrV) ^  
w4U]lg<}E  
(.a:jL$
 
Kl<qp7o0  
新交易||新帐new account !>T.*8  
r+f R^hv  
rMIr&T  
}I;A\K]  
未决帐||老帐old account `An`"$z  
B`)o?GcVN  
!={Z]J  
6%Ap/zvCZ>  
现金帐cash account L6yRN>5aE  
Ql sMMIax  
)tGeQXVhbJ  
Um9Gjd  
流水帐running account PLR[nB7K  
hW[/{2<@  
;Pik},  
\tTZN  
暂记帐||未定帐suspense account tbD>A6&VM}  

sh(G{Yz@  
yS0YWqv]6@  
(yWU9q)5  
过期帐||延滞帐overdue account||pastdue account M7{w7}B0@  
P]:r'^Yn  
4VINu9\V  
@.e
bQR-:H  
杂项帐户sundry account ,<n >g;  
r=6-kC!T9  
h}fz`ti U  

^Ts|/+}'i  
详细帐单||明细表detail account T8E=}!68w}  
AFO g*{1  
57IAH$n8o  
%[ 0V>  
呆帐bad account @ qWgokf  
w1B!z  
^T`)ltI]V  
=4cK9ac  
会计项目title of account 3Z#k9c_b  
Gqq%q!k& 1  
XB,  2+  
y?j#;n0  
会计薄||帐薄account-book @Z> {/  
VqqI%[!Aw  
i-[ic!RnKj  
-L@4da[]i  
营业报告书||损益计算表account of budiness||business report (#GOXz  
-b+VzVJZ  
<6g{vNA  
o-\ K]  
借贷细帐||交验帐account rendered .&dW?HS  
x`K<z J  
heJI5t,  
V(Ll]g/T_;  
明细帐account stated rC.z772y%  
%D_2;  
! iuD mL  
b
b}zn'xC  
与…银行开立一户头to open an account with (c;F%m|  
(UWWULV  
3Ob"R%Yo  
'fO[f}oa_.  
与…银行建立交易to keep account with ZGgKCCt  
Z18T<e  
vw VeHjR  
.lnyn|MVb  
继续记帐to keep account UFBggT\  
ZHT_o\  
8qGK"%{ ~  
Z.6M~  
与…有交易to have an account with 5/Viz`hsz  
=Hplg>h)  
]OIB;h;3  
uFQ;}k;}  
作成会计帐||有往来帐项to make out an account with D/QSC]"  
3V~871:-~  
KvENH=oh  
 h>\T1PM  
清算||清理债务to make up an account x`n$4a'7b  
=@(&xfTC  
+(n&>75  
?WPuTPw{
 
清洁帐目||与…停止交易to close ones account with 91%QO?hz  
)D'SfNx#{  
FOJ-?s(  
qv\n]M_&  
结帐to close an account KMC]<  
pu#h:nb>88  
ZlQ@k{Es~  
W no{&I63  
清理未付款to ask an account||to demand an account ]DVZeI03@  
kT6h}d^/^  
~q]@Jp  
ROcI.tL  
结清差额to balance the account with IoO tn  
O[%"zO"S  
}e$^v*16  
to9~l"n.s  
清算to settle an account||to liquidate an account||to square an account E4;vC ?K{  
\Ps}1)wT  
O
sI>gX>  
dH:z_$Mg  
审查帐目||监查帐目to audit an account SSG57N-T  
B(tLV9B3Q  
[Q"*I2&  
"#zSk=52z
 
检查帐目to examine an account Do1 Ip&X  
a#3+PB#  
6ub-NtVu  
38ac~1HjE  
转入A的帐户to charge the amount to As account qe. Qjq  
^h wF=  
)~W 35  
sBUK v(U)  
以计帐方式付款to pay on account aumWU{j=  
+xoh=m  
6/{V#.(  
TCShS}q;%  
代理某人||为某人on ones account||on account of one HUR
rk~[  
Nr~9] S  
sVXIR  
as#_Fer`U  
为自己计算||独立帐目on ones own account scr`] tD  
W5 l)m
Av  
MU_8bK9m  
2ed4xhV  
由某人收益并负风险on ones account and risk||for ones account and risk DX3xWdnr  
2;8I0BH*'  
O*qSc^9q  
ng,64(wOY  
由某人负担for ones account||for account of one Eo h4#fZ\N  
)|52B;yZx  
?a)X)#lQ  
9gWR djK:  
按某人指示||列入某人帐户by order and for account of one vP k\b 3E  
U
Xs=7H".  
LYTx8  
(29h{=P'  
列入5月份帐目for May account ~HW8mly'  
F7o#KN*.]  
k&JB,d-mJ%  
Z"c e1cB  
编入某中帐项下to pass to the account of||to place to the account of Q4~/Tl;  
W^(:\IvV  
sY|by\-c  
A(Tqf.,G  
寄出清算书to send in an account||to send in render an account zY11.!2  
4?eO1= a  
0cGO*G2Xr  
tccw0  
支票薄cheque book W#|30RU.G  
,Z3 (`ftC  
FCr^D$_w  
U3UKu/Z  
支票陈票人cheque drawer l g0 'qH8  
!UzMuGj  
XIe p3l*  
]t2zwHo#  
持票人cheque holder )Z/ L  
O {hM  
[ GcH4E9r  
NE~R&ym9  
不记名支票cheque to bearer||bearer cheque wSV}{9}wr%  
|qOoL*z  
y 3Z\ Y[  
7O.?I# 76  
记名支票||认人支票cheque to order o$4i{BL  
 L- '{
  
p1BMQ?=($  
\Fh#CI  
到期支票antedated cheque 5YV3pFz$)  
6@rebe!&=  
sxK|0i}6  
og?>Q i Tr  
未到期支票postdated cheque $ [t7&e  
Wx8oTN  
',_E;(  
8\lRP,-  
保付支票certified cheque $>M-oNeC  
av8\?xmo.$  

7A,lQh  
:-[y `/R  
未获兑现支票，退票returned cheque qH=<8Iu  
&s{" Vc9]  
0[ BPmO6  
sC}p_'L  
横线支票crossed cheque !T|q/ri  
swTur  
@CB&*VoB  
rYKGBo8"  
普通横线general crossing zbL8 pp  
63NhD  
NZQl#ZJH:  
L,/(^0;  
特别横线special crossing ,_
iR  
\RF{ITV$kD  
Lu.C+zgQ  
~u.((GM  
空白支票blank cheque svWQk9d  
9 *+X^q'  
j*fs [4  
~Qm<w3oy  
失效支票，过期支票stale cheque 0|chRX  
bd;?oYV~  
X+%5q =N  
JFOXr
RR=d  
普通支票open cheque bm\Zp  
%+bw2;a6  
L5R Be  
"q]r{0  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount L#~z#  
+?%LX4Y  
tj1M1s|a  
gLzQM3{X9  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T*"*##c  
KmX?W/%R  
v*lj>)L  
6V&HlJH  
支票换现金||兑现to cash a cheque O?OG`
{ k  
JU`5K}H<  
\\(3gB.Gd  
x@Ze%$'  
清理票款to clear a cheque tPz!C&.=  
rk)h_zN  
~a 06x^=j  
n:P++^ j  
保证兑现to certify a cheque +\s&v!  
2S@aG%-)  
-oMp@2\e  
u}(K3H3  
填写支票数额to fill up a cheque Z[%vO?,  
pRc<U^Z.h  
zy\R>4i'#Q  
D=_FrEM_IA  
支票上划线to cross a cheque 7\<}378/^  
P^-daRb  
d#cEAy  
@E !`:/k
 
开发支票to make out a cheque :p0<AU47  
e .(  
1<E:`,
Mn?  
`&/~%>  
签发支票，开立支票to draw a cheque||to issue a cheque I%'6IpR"d  
=67tQx58  
+sm9H"_0  
q u+Zl1~$]  
透支支票to overdraw a cheque 9*CJWS;  
'FC#O%l  
\agT#tTJ  
nS9 kwaO  
背书支票to endorse a cheque Nu4PY@m]C  
)9~-^V0A^>  
z$b'y;k  
K0-AP $  
请付票款||清付票款to pay a cheque||to honour a cheque w#w?Y!JXo  
"LkI'>3}  
]MaD7q>+R  
LG:Mksd8=4  
支票退票to dishonour a cheque 4&_|m yO&  
2&KM&NX~  
a<Ksas'5S  
",>,t_J  
拒付支票to refuse a cheque jImw_Q  
Bnu5\P  
/;V:<mekf  
GSaU:A
 
拒付支票to stop payment of a cheque 1Farix1YDq  
f6U i~  
h%+ 6y  
c?7Wjy  
提示要求付款to present for payment %C=?Xhnv  
yd~}CF  
y#?AW`|  
2y#[uSqB  
见票即付持票人payable to bearer .EdQ]c-E=  
g>;u} +lO  
+GFK!Pf  
 cFV3  
支付指定人payable to order c7f11N!v>b  
i+4!nf{K  
8%#pv
}  
6sz:rv}  
已过期||无效out of date||stale )Nkf'&  
L`n Ma  
xk@fBa }  
DQyy">]Mh  
请给出票人R/D||refer to drawer WLA LXJ7  
(GB*+@  
o@@, }  
qJ%AbdOI8  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M)Z3q  
D{G~7P\.  
@; 0t+  
tEjT$`6hp  
文字与数字不一致words and figures differ 0o_wy1O1,  
WwAvR5jq  
.xV^%e?H  
=,
G^GMi'  
支票 -YJ4-]Z  
^J?y mo$>0  
时间已过account closed o~tL;(sz  
*Fu;sR2y%:  
=VvQ2Y0h8  
KreF\M%Ke  
更改处应加盖印章alterations require initials }&Kl)2:O  
U?&&yynK  
{/}p "(
^  
m'YYkq(5%Z  
a1 .+L  
N)Qz:o0W  
时间已过effects not cleared rLx'.:  
d[$YTw  
a`_w9r+v  
Vk?US &1q}  
停止付款payment stopped zelM}/d  
Xot2L{EIUE  
D 9;s%  
GjeRp|_Qd<  
支票毁损cheque mutilated P2=u-{?~  
3U&rK)F  
:!<U"AC  
8G?OZ47k#  
汇款||寄钱to remit||to send money IW5N^J  
`~+[pY1r  
[$F iXH J  
UMj8<Lq)j  
寄票供取款||支票支付to send a cheque for payment DxJY{e9  
idSc#n22  
.qg 2zE$0  
H#FH'@J  
寄款人a remitter ^_!2-QY.~  
0S$6j-"  
Dio9'&DtC  
3&"+)*/ m  
收款人a remittee h7cE"m  
-cL wjI  
*@zya9y9q  
J[jzkzSu`  
国外汇票foreign Bill Xn*>qm  
IXof-I%8  
-PLh|  
k btQ  
国内汇票inland Bill [6cf$FS9  
]D&\|,,(
 
|rwx;+  
Be~In~~  
跟单汇票documentary bill rkWiGiisM  
0W!S.]^1  
erd
A?  
hL}AgY@  
空头汇票accommodation bill hd~0qK  
9Je+|+s]  
">x"BP  
R&FO-{S  
原始汇票original bill rhj_cw  
`!lQd}W  
l }WvO]  
)UN_,'H/V  
改写||换新票据renewed bill %1z`/B  
f=T&$tZ<  
cs7K^D;.V  
~__rI-/_  
即期汇票sight bill||bill on demand p%ZAVd*|#V  
KSxZ
4Y  
jWcfQ  
zr^"zcfz&  
…days after date||…days after date…日后付款 )8 %lZ{  
VJOB+CKE  
rB}2F*eT  
OSIf> 1  
…months after date||…months after date…月后付款 8&c:73=?X  
&*9
' 0  
iPdR;O'  
mG.H=iw  
见票后…日付款…days after sight||…days sight yt1dYF0Xq  
H-jxH,mJmW  
d~z%kl 5:  
^\7GF
pc  
见票后…月付款…months after sight||…months sight *Z2#U?_  
\vF*n Z5/  
)W |_f  
#y*p7~|@  
同组票据set of bills m\@q2 l-  
LZz]4Mf  
iG+=whvL  
Z!*k0<Z  
单张汇票sola of exchange||sole of exchange  R/Te;z  
m*'87a9q0  
+ ;_0:+//  
*  \%b1  
远期汇票usance bill||bill at usance 2aJ_[3p/h]  
|C}= 1  
_l=X?/
 
'DTq<`~?  
长期汇票long bill h=ben&m  
2!?=I'uMA  
DT3koci(  
#D .hZ=!  
短期汇票short bill Hgbrlh  
51Q ~/  
m(CAXq-t  
`@^s}rt+  
逾期汇票overdue bill r
nRWL4  

pP^5y{  
%6E:SI4  
T4h&ly5 f  
宽限日期days of grace %,f(jQfg_  
%nhE588xf  
lt& c/xi_  
C~R,,  
电汇telegraphic transfer （T.T） `qhZZ{s)1U  
+k\cmDc b  
] D+'Ao^'  
_bSn YhS  
邮汇postal order||postal note （Am.）||post office order||money order
RSBk^  
<uvA([r=Vq  
vQmqYyOc2  
>j)y7DSE  
本票promissory note （P/N） `gz/?q  
V=)' CCi{  
7uq^TO>9f  
5U6b\jxX  
押汇负责书||押汇保证书letter of hypothecation E(Zm6~  
=i>i,>bv  
wW|[Im&  
8y'.H21:;  
副保||抵押品||付属担保物collateral security &;[
e  
'1rO&F  
h I7ur  
]}L tf,9  
担保书trust receipt||letter of indemnity WB3YN+Xl3  
F.-:4m(Z  
6xoCB/]  
5G l:jRu  
承兑||认付acceptance 2#R8}\  
'mk_s4J  
l`."rei%)  
mZ~f
?{  
单张承兑general acceptance  \nU_UH  
70.Tm#qh  
c+501's  
]MnQ3bWq"j  
有条件承兑qualified acceptance @|<qTci  
f"t+r /d  
Y=Om0=v  
a;=IOQ  
附条件认付conditional acceptance <aQ5chf7  
#3_ @aq*  
6UM1>xq9A  
Pxf/*z  
部分认付partial acceptance   q_Z6s5O