[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。   nF)XZB0F  
会计报表statement of account f)b+> !  
'LyEdlC]  
70MSP;^  
&hSABtr}  
往来帐目account current [#3*R_#8R  
BPwn!ii|  
}}Kjb  
HO`N]AMw  
现在往来帐||存款额current accout d'okX
CG  
kgl7l?|O  
jI;iTKjB(  
:ot^bAyt|  
销货帐account sales [e6zCN^t  
26D,(Y$*  
|u@/,x
/t  
})#SjFq<V  
共同计算帐项joint account }iE!( l  
3%0ShMFP@  
ox&PFI0Gn  
M#CYDEB  
未决帐项outstanding account YR? ujN  
VU F$,F9  
|({ M8!BS  
-V_iv/fmM  
贷方帐项credit account||creditor account N6%wHNYZ  
f7y3BWOi]  
Ig{ 3>vB  
)zK6>-KWA  
借方帐项debit account||debtor account {}A1[Y|  
pFW^  
#=81`u  
>69-[#P!  
应付帐||应付未付帐account payable <,:5d2mM.  
Xk]:]pl4W  
,'%w
adOo  
!^FR a{b  
应收帐||应收未收帐account receivable \}p!S$`  
[/+}E X  
mFa%d8Y  
cmu|d  
新交易||新帐new account sPxDo?1x-  
u6lcl}'  
a^xt9o`  
:g~X"C1s  
未决帐||老帐old account /qwl;_Jcf  
;+3XDz v  
5 >c,#*  
N7l`-y  
现金帐cash account j-%@A`j;  
w40 -K5wt>  
I8%Uy ap{  
AC}[Qp!  
流水帐running account 7E]qP 5  
pj9*$.{  
VsjE*AJpe  
wOLA8UYW  
暂记帐||未定帐suspense account lq_( au.  
ui .riD[,O  
eR|u']Em>T  
]Dd}^khv  
过期帐||延滞帐overdue account||pastdue account CxbGL  
gCjW !t  
ah2L8jN"  
^/M-*U8ab  
杂项帐户sundry account @ i*It Hk  
C &~s<tcn  
:v Do{My^1  
J-U5_>S  
详细帐单||明细表detail account f j:q>}V  
y3Qb2l  
MY w3+B+Jj  
Y=$PsDh!  
呆帐bad account N% !T FQf  
kb~;s-$O`s  
A9;!\Wo  
T)lkT?  
会计项目title of account EN-;@P9;C  
Y2d(HD@  
0@LC8Bz+'  
Hpj7EaMZ_  
会计薄||帐薄account-book N/x]-$fl  
pybE0]
  
Z!foD^&R  
aESlbH  
营业报告书||损益计算表account of budiness||business report qx f8f  
`)TuZP_)  
MJugno  
k;(r:k^  
借贷细帐||交验帐account rendered 0?Bv zfb  
FByA
4VxB  
S>;+zVF]  
,JqCxb9  
明细帐account stated c1sVdM}|  
i TLX=.M  
4'#?"I  
|7)oX  
与…银行开立一户头to open an account with 5#
U=x ,7e  
9,cMb)=0  
_@@.VmZL  
l> *L Am5  
与…银行建立交易to keep account with B*OBXN>'P  
]Ei*I}  
3XSfXS{lwP  
:y1,
OR/k  
继续记帐to keep account K};~A?ET,h  
d=eIsP'h  
-LU%z'  
' '<3;  
与…有交易to have an account with c|s7cG$+-  
_V,bvHWlM  
ApTE:Fm1  
;iO5 8S3  
作成会计帐||有往来帐项to make out an account with @MKf$O4K  
+lw8YH  
4`/Td?THx  
c>%%'c  
清算||清理债务to make up an account @
kWRI*m  
\rM5@ Vf  
S+bpWA  
Mhu|S)hn  
清洁帐目||与…停止交易to close ones account with #<DS-^W!  
1O2jvt7M  
#CRd@k?  
^4Tf6Fw#  
结帐to close an account ZVz`g]  
~cul;bb#  
pEq }b+-  
o&MOcy D  
清理未付款to ask an account||to demand an account w5`EJp8MC  

I9L7,~s  
Gz:ell$  
+vIsYg*#2M  
结清差额to balance the account with UsgrI>|l  
y' RQ_Gi  
)Wy:I_F351  
c@Xb6z_>  
清算to settle an account||to liquidate an account||to square an account k]rc -c-  
X16vvs jw5  
.'bhRQY  
7O,!67+^~  
审查帐目||监查帐目to audit an account ]Jo}F@\g  
wwE3N[  
uj@d {AQ  
2H/{OQ$  
检查帐目to examine an account <72q^w  
RMHJ I6?LB  
O>d [;Q  
3z% W5[E)  
转入A的帐户to charge the amount to As account
4q\&Mb3  
*iVEO  
h_5CWQSi  
YySo%\
d  
以计帐方式付款to pay on account `_SV1|=="8  
nd }Z[)  

Gn^m541  
o(yyj'=(  
代理某人||为某人on ones account||on account of one <"yL(s^u"  
?2,{+d |  
ZF@$3   
1E=E ?$9sg  
为自己计算||独立帐目on ones own account ~l}\K10L*  
wz>[CXpi_  
06z+xxCo  
W3jwc{lj  
由某人收益并负风险on ones account and risk||for ones account and risk TE6]4E*  
e~geBlLar  
9Dp0Pi?29  
}#S1!TU  
由某人负担for ones account||for account of one 0:JNkXZ:  
P!I Lji!  
:!JQ<kV  
g3 Oro}wt6  
按某人指示||列入某人帐户by order and for account of one *T~b ox  
R6TT1Ka3c  
QH_Ds,oH=  
10xza= a  
列入5月份帐目for May account R'8S)'l  
r7FJ
qd  
c Qe3  
]Y@_2`  
编入某中帐项下to pass to the account of||to place to the account of fL*+[
v4  
7Ah   
bu-6} T+  
$%4<q0-  
寄出清算书to send in an account||to send in render an account .osG"cS  
USaa#s4'  
-/2B fIq  
a_-@rceU  
支票薄cheque book j+e~ tCcN/  
4sW'p H  
y06xl:iQwF  
Z}{]/=h  
支票陈票人cheque drawer xGFbh4H=8p  
}=Xlac_U  
GFju:8P?  
EwmNgmYq  
持票人cheque holder =iH9=}aBFC  
/nv+*+Q?d  
K]uH7-YvL/  
%hlgLM  
不记名支票cheque to bearer||bearer cheque H23 O]r  
0 /9 C=v  
n_:EWm$\  
=:!>0~  
记名支票||认人支票cheque to order XE&h&v=>  
V.6pfL  
b- bvkPN  
o 0T1pGs'  
到期支票antedated cheque O /:FY1  
z`.<dN g  
'Ebjn>"  
oz]&=>$1I  
未到期支票postdated cheque 0Lb{HLT  
c{ +bY.J  
e ;^}@X  
,7k-LAA  
保付支票certified cheque :KR KD  
42p1P6d  
UvM4-M%2JN  
74N3wi5B  
未获兑现支票，退票returned cheque y. 1F@w|  
m OE!`fd  
@rAV;D%  
aC%Q.+-t  
横线支票crossed cheque aEh9za  
KU*aJl_n,  
Z[ &d2
'  
ekU%^R<  
普通横线general crossing Jz3,vVfQ:  
0 q1x+  
T,jb%uPcE  
VIN0kRQ#  
特别横线special crossing >f th iA  
X/90S2=P  
3"< 0_3?W  
/nuz_y\J  
空白支票blank cheque 6y1\ar(A  
g

ujP{Z  
.G vk5Wn  
hqlQ-aytS  
失效支票，过期支票stale cheque i;s;:{cn  
}ijQ*ECdl  
R&&&RI3{  
=6O*AJ  
普通支票open cheque \v5;t9uBZ  
3-,W? "aC  
%[s%H)e)  
F?05+  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount m{?f,Q=u@  

%+Y wzL{  
>C!^%e;m  
vp.?$(L^@/  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges AO]cnhC  
4OQ,|Wm4G  
_ZFEo< `'  
r 1jt~0&K  
支票换现金||兑现to cash a cheque v
J=Q{_D=\  
'6WS<@%}  

"y&`,s5}  
FKu8R%9xn%  
清理票款to clear a cheque N$IA~)  
X(X[v]  
wT6zeEV~*  
6]d]0TW_  
保证兑现to certify a cheque m&gB;g3:  
Uc'}y!R  
{\%I;2X  
`>
`b;A4  
填写支票数额to fill up a cheque $7c,<=  
s</q T6@  
;H.V-~:P)  
mfaU_ Vo&  
支票上划线to cross a cheque dpscgW{M  
D9A%8o  
LybaE~=  
@sA!o[gH  
开发支票to make out a cheque FE&:?  
i!e8-gVMP&  
C!Srv7  
A)>#n)  
签发支票，开立支票to draw a cheque||to issue a cheque J-,ocO  
)y;7\-K0  
;l0dx$w  
p/VVb%  
透支支票to overdraw a cheque |g)>6+?]W  
RK &>!^  
/\h*v!:  
 e
]1Zey  
背书支票to endorse a cheque lV%1I@[M  
Q=xXj'W-  
""a$[[ %WC  
H(K PU1lDw  
请付票款||清付票款to pay a cheque||to honour a cheque  PC<_1!M]  
]2qKc  
7 g(Z
@  
URrx7F98  
支票退票to dishonour a cheque `(0B09~7  
?zm]KxIC  
'u;O2$  
3dj|jw5  
拒付支票to refuse a cheque WEif&<Y  
w,FPL&{  
S* O. ?  
!Vw
1w1  
拒付支票to stop payment of a cheque n*=#jL  
{#k[-\|;  
SnmUh~`L~  
o25rKC=o  
提示要求付款to present for payment II}M|qHaK  
($[+dR  
~<n.5q %Z  
DJ:'<"zH7  
见票即付持票人payable to bearer T TN!$?G3  
m\0_1 #(  
%8tE*3iUF  
ji1vLu4|t  
支付指定人payable to order G#GZt\)F  
+K`A2&F9  
")STB8kQ  
jTcv&`fAz  
已过期||无效out of date||stale
ngl +`|u  
@i;)`k5b  
qGV_oa74  
LsuOmB|^  
请给出票人R/D||refer to drawer Wq1 jTIQ  
TjEXR$:<  
^D$|$=|DH  
daI_@kY"  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~E7IU<B  
XH$r(@Z\7  
kygw}|, N  
bT aKB-  
文字与数字不一致words and figures differ $0E+8xE  
Xi98:0<=  
ZhA_d#qH  
aLGq<6Ja  
支票 ujX;wGje  
Wjw,LwB  
时间已过account closed VE|l;aXi  
`Zm6e!dH-  
 Qw}1q!89  
LnI  
更改处应加盖印章alterations require initials *(F`NJ 3  
1 &9|~">{C  
Lz'VQO1U=  
'|zrzU=  
akzGJ3g  
WK>|IgK  
时间已过effects not cleared Yg^ &4ZF  
y
ijP  
Zp9. ~&4o-  
F^75y?  
停止付款payment stopped `.W2t5Y  
:x*)o+  
o[Jzx2A<  
KkA)p/  
支票毁损cheque mutilated 64zOEjra  
I4X9RYB6c  
3N2dV6u  
m0"K^p  
汇款||寄钱to remit||to send money Icnhet4  
9
Ux(  
9Rnypzds  
Cku"vVw,  
寄票供取款||支票支付to send a cheque for payment "d_wu#fO)  
8Y?M:^f~  
?FQ#I~'<  
!mmMAsd,  
寄款人a remitter J,2V&WuV0r  
N]A# ecm  
 EO&Q  
I+8n;I)]X  
收款人a remittee Xo34~V@(  
x;n3 Zr;(  
g"!(@]L!@  

7MK X`S  
国外汇票foreign Bill <-umeY"n>  
?nd: :O  
h+FM?ct6}  
f2i:I1 p("  
国内汇票inland Bill i+*!"/De  
BNu >/zGpB  
|1U_5w  
7>JTQ CJ  
跟单汇票documentary bill J7`mEL> ?  
=*2,^j  
b dgkA  
8D='N`cN+  
空头汇票accommodation bill 9zu;OK%  
nI\6aG?`  
g^'h4qOa  
UlYFloZ  
原始汇票original bill $Habhw  
8QrpNSj4  
`\kihNkJn3  
`^bP9X_a  
改写||换新票据renewed bill C0wtMD:G  
)U@9dV7u  
'NEl`v*<P  
u,sR2&Fe  
即期汇票sight bill||bill on demand >t+U`6xK  
~KBa-i%o  
^3;B4tj[  
6Y9N=\`  
…days after date||…days after date…日后付款 #,%bW[L<N  
aSzI5J]/=  
s2;~FK#/  
$%y q[$^  
…months after date||…months after date…月后付款 =&}@GsXdo  
v"USD<   
o*cu-j3  
{213/@,  
见票后…日付款…days after sight||…days sight X3.zNHN5  
wPlM= .Hq?  
8 #_pkVQw:  
 ;8sL  
见票后…月付款…months after sight||…months sight B~p%pTS+  
C8U3+ s  
Bn}woyJdx  
$DbnPZ2$  
同组票据set of bills i?x gV_q;  
=+zDE0Qs  
4&iQ
o'  
y>I2}P  
单张汇票sola of exchange||sole of exchange wZqYtJ  
Q_5l.M/9]  
<!OBpAq  
o`bch?]  
远期汇票usance bill||bill at usance M<vPE4TIr*  
qE[S>/R"  
WR;1  
K@JZ$  
长期汇票long bill FY1iY/\Cn  
9]4
Q@%  
lSxb:$g  
l/.{F;3F  
短期汇票short bill 1[FN: hm  
2~4:rEPJ:  
ij"~]I  
,;k+n)  
逾期汇票overdue bill Pvxb6\G&d  
=rjU=3!&(  
|Y9>kXMl  
OF-k7g7  
宽限日期days of grace ^_2c\mw_I  
~k"+5b
Ha*  
t R^f]+Up  
WtT;y|W  
电汇telegraphic transfer （T.T） n;g'?z=hy  
eg0_ <  
X
iUq#84Q  
2HX/@ERhmu  
邮汇postal order||postal note （Am.）||post office order||money order J4Gzp~{  
>)>f~>  
YpZB-9Krf  
p~D}Iyww1_  
本票promissory note （P/N） $0])%   
P}R:o  
'VDWJTia  
d0El2Ct8  
押汇负责书||押汇保证书letter of hypothecation \J'}CX*aQ  
T{{:p\<]_  
_$~>O7  
]aX@(3G1s  
副保||抵押品||付属担保物collateral security ^Q/*on;A,/  
2+1ybOwb  
inut'@=G/  
K~W(ZmB  
担保书trust receipt||letter of indemnity oPe|Gfv\G  
9LR=>@Z  
[vg&E )V  
*2AD#yIKC  
承兑||认付acceptance dlu*s(O"
  

W06aj ~7Z  
57\ 0MQO  
 a"Qf  
单张承兑general acceptance 6o't3Peh  
NxP(&M(  
5pQpzn=  
01cBAu   
有条件承兑qualified acceptance DiJLWXs  
-|>~I#vY  
6v`3/o  
J8ni}\f  
附条件认付conditional acceptance Lqgrt]L_"  
=LW!$p  
T{dQ4 c  
I}C2;[aB  
部分认付partial acceptance   MAh1tYs4D