[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。   >F~]r$G  
会计报表statement of account *u4h+P  
=)GhrWeVi4  
],HF)21  
xG^6'<  
往来帐目account current H_<X\(  
b xT
|  
>Hq)1o  
HTz&h#)JQ  
现在往来帐||存款额current accout Z;6v`;[  
tGcp48R-:+  
J`*!U4  
`}YCUm[SI  
销货帐account sales e-dpk^-  
t
_PAXj  
I8C(z1(N  
JC6Bs`=s~  
共同计算帐项joint account ivKhzU+  
HH
+$rrTT  
oyS43/."  
dd +%d  
未决帐项outstanding account rG _T!']~  
V]V~q ]  
!vB8Pk"  
'<.@a"DnJ  
贷方帐项credit account||creditor account %,G&By&,  
gxS*rzCG  
7n,*3;I  
E{m\LUd^ :  
借方帐项debit account||debtor account J1Ay^*qRU  
o+o'!)  
-Q6njt&  
Ydw04WEJ  
应付帐||应付未付帐account payable 1/O7KR`K  
}6;v`1Hr  
=N5~iMorD-  
# @QZ  
应收帐||应收未收帐account receivable X
ANPI|  
a&3p
PfC  
}i7Gv K<[:  
tCFXb6Cz  
新交易||新帐new account ?=X G#we  
p,hDZea  
,U\F<$O  
Cx.GEY|0  
未决帐||老帐old account /T53"+7:0  
&\Es\qVSf  
L{py\4z'_  
lLq:(zMH  
现金帐cash account LZirw'  
.""?k[
f5Q  
h/7m.p]  
Bg"KNg  
流水帐running account 2UPqn#.3  
n2NxO0  
Cpm& w?6  
uAd4Zz  
暂记帐||未定帐suspense account !Nu ~ 4  
RqV* O}Am  
,P&.qg i=(  
JVP
l\I  
过期帐||延滞帐overdue account||pastdue account gVM&wo |  
5C}1iZEJ  
ZK1H%&P=R  
g%P6f  
杂项帐户sundry account q97Z . o  
9~ [Sio~  
i(hI\hD  
k}xXja*  
详细帐单||明细表detail account `Ap<xT0H  
{tq.c9+!d  
8.9Z0  
oCw
>b]S  
呆帐bad account Y8c#"vm(  
Pz+2(Z  
ws!pp\F  
FaNr}$Pe  
会计项目title of account cZ 6Zx]  
%XX(x'^4  
)=KD  
*] H8X=[x  
会计薄||帐薄account-book !
p&[:+qN  
6:Fb>|]*PY  
?X'm>R. @  
cym<uh-Wg^  
营业报告书||损益计算表account of budiness||business report :Pa^/i  
MLbmz\8a  
it Byw1/  
g4Y1*`} 2f  
借贷细帐||交验帐account rendered ]LcCom:]  

`7v"(  
?Xdb%.   
fVb~j;  
明细帐account stated _6y#?8RMB  
d:j6
5yu  
6o l*$Q"z  
_h?hFs,N]  
与…银行开立一户头to open an account with iJ&*H)}^  
,;&j*qFi  
9L2]PU v  
v- 793pr  
与…银行建立交易to keep account with XLu Y  
|`N|S  
J@CKgE  
{WYJQKs8  
继续记帐to keep account 3FD6.X>x  
O,a1?_m8  
`#/0q*$  
F'~\
!dNL  
与…有交易to have an account with
bdS  
YadG05PDe  
Gx& o3^t  
Gr),o6}p  
作成会计帐||有往来帐项to make out an account with ZNHlq5  
J~}%j.QQ7  
CyR1.|!@  
{5GXN!f  
清算||清理债务to make up an account _l {`lQ
}  
W(gOidKKz  
vYPZVqF_$  
iE 6?Px9]  
清洁帐目||与…停止交易to close ones account with nzcXL =^r3  
jTeHI|b  
sGAOK%28  
f/?uosS  
结帐to close an account bgk+PQ#S-  
o_i N(K  
k_o$ Ci  
k1.h|&JJN  
清理未付款to ask an account||to demand an account 4X}.aZO&b  
fk6`DUBV  
4#^E$N:  
3i*HwEh  
结清差额to balance the account with H Q_IQ+  
;4:[kv@  
(D<_ iV
 
M^89]woC  
清算to settle an account||to liquidate an account||to square an account rk E;OU  
6zZT5 Kn  
*!m
\%*y
{  
ITt*TuS2c  
审查帐目||监查帐目to audit an account OsrHA  
(:9=M5d  
vWs#4JoG  
"9^OT  
检查帐目to examine an account
S/2lK*F  
~WW!P_wI,  
BzXTHFMSy  
+I<^w)  
转入A的帐户to charge the amount to As account _w.H]`C!X  
b_&KL_vo{|  
2gN78
#d  
]YciLc(  
以计帐方式付款to pay on account zMg (\8  
fi tsu"G  
L=_ 
  
~_]i'ii8  
代理某人||为某人on ones account||on account of one B>kVJK`X  
0^25uAD=  
kM;}$*?  
Y(/y,bJ?jp  
为自己计算||独立帐目on ones own account X t%y>'.  
4}r.g0L  
/
*G-\|  
Oj F]K,$  
由某人收益并负风险on ones account and risk||for ones account and risk Y(<(!TJ-  
=j!nt8]8  
s}93nv*ez  
(R|_6[zy  
由某人负担for ones account||for account of one d1>L&3HKx  
[sXnB$  
p6&6^v\  
CxV$_J  
按某人指示||列入某人帐户by order and for account of one +Y_]<  
r @URs;O=  
f5`q9w_c  
#ULzh&yO  
列入5月份帐目for May account i4dy0j
fN  
hcT5>w[  
r]B`\XWz  
Ge=|RAw3  
编入某中帐项下to pass to the account of||to place to the account of \!Wph5wA  
l|S_10x5  
G Tz>}
@W  
=
KW~k7TaN  
寄出清算书to send in an account||to send in render an account ,R7RXpP7t  
_x]q`[Dih  
Vwpy/5Hmp  
K9_@[}Ge  
支票薄cheque book ] ]lN[J  
J 93@\b  

vduh5.  
AkEt=v
I  
支票陈票人cheque drawer APv& ^\oUH  
v@1f,d  
9`Y\`F#}q  
bcUa'ZfN<  
持票人cheque holder fD#!0^  
\y0]BH  
|H'wDw8  
1UN$eb7  
不记名支票cheque to bearer||bearer cheque >f:OU,"  
)5ev4Qf  
d:g0XP  
h/NI5  
记名支票||认人支票cheque to order C[[:/X(c  
z]R% A:6K  
mc|8t0 +1`  
{q/D,Rh8  
到期支票antedated cheque V?r(;x  
T1A/>\Ns  
suFO~/lRno  
q\d/-K  
未到期支票postdated cheque I^?hVH  
)E}eK-Yu  
jP )VTk_  
r}|a*dh'R  
保付支票certified cheque y:VY8a 4
 
'=(@3ggA:  
L[. )!c8k  
n7,LfO#  
未获兑现支票，退票returned cheque 0GcOI
}  
) B[S4K2  
 <xwaFZ  

-f=4\3y3p  
横线支票crossed cheque $c];&)7q  
im@c||
 
>]/aG!  
0:zDt~Ju  
普通横线general crossing ,H5o/qNU`{  
%!V=noo  
?dQ#% 06mn  
PHg(O:3WG  
特别横线special crossing s%@HchZ 1  
!UX7R\qu|  
+5ue)`  
;s w3MRJ  
空白支票blank cheque F=V_ACU  
m8z414o  
[OwrIL  
4FcY NJq  
失效支票，过期支票stale cheque W -ol*
S  
iYl{V']A  
n
tD8:%m  
rE4qPzL  
普通支票open cheque KZI-/H+  
E>NL/[1d  
fR,7l9<%Zp  
l~$Od jf  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount DTM xfQdk  
7w5 L?,a  
H JjW  
S3Sn_zqG  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F!&_  
9 p`|~^X  
[p 8fg!|  
IjrjLp[z$  
支票换现金||兑现to cash a cheque ~w}Zv0  
B{-+1f4  
zK ir  
@+^5ze\  
清理票款to clear a cheque U66zm9 3&  
:t6.J  
ARa9Ia{@  
5JA5:4aev  
保证兑现to certify a cheque Y)9]I6n7  
`yWWX.`  
bcE%EQ  
T p fC  
填写支票数额to fill up a cheque MDh^ic5  
${w\^6&  
#>(h!lT_  
m/>z}d05h  
支票上划线to cross a cheque y3)R:h4AH  
.5YIf~!59  
p/%B>Y>  
{-kV~p  
开发支票to make out a cheque ]QK@zb}x  
]2'{
W]m  
1F58 2 l  
ZHW|P  
签发支票，开立支票to draw a cheque||to issue a cheque `DcZpd.n  
09C[B+>h  
F` 
gQ[  
oB]  
透支支票to overdraw a cheque xDTDfhA  
!mtX*;b(e  
Q.]RYv}\  
>XiTl;UU  
背书支票to endorse a cheque x1nqhSaD  
z4[S02s  
*O@uF4+!1  
.j_YVYu1&  
请付票款||清付票款to pay a cheque||to honour a cheque ILq"/S.  
]@UJ 8hDy  
(>gAnebN L  
#.z`clK#  
支票退票to dishonour a cheque 6KzdWT  
f MDM\&f  
2V 9vS  
7L\kna<  
拒付支票to refuse a cheque @x z?^20N  
KZ}F1Mr  
d)7V:  
!O~5<tA[#1  
拒付支票to stop payment of a cheque N#? Ohz  
D/=  AU  
/\&Wk;u3  
"O,TL*$  
提示要求付款to present for payment 235wl  
#`9D,+2iB%  
3d0Yq  
L_WVTz?`  
见票即付持票人payable to bearer crdp`}}  
gAWrn^2L5  
t
6H9Q>*  
,/P)c*at5  
支付指定人payable to order |2eF~tJqc  
&\0V*5tI  
,wvzY7%  
LVj62&,-  
已过期||无效out of date||stale jS,zdJs=  
9O/l{  
M!ra3Y  
!z.C}n5F  
请给出票人R/D||refer to drawer D9|?1+Kc  
N<54_(|X  
;f8$vW];  
=<M7t*!  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TdAHw @(  
mjd9]H gN  
:RnFRAcr  
'"=Mw;p  
文字与数字不一致words and figures differ xgeKz^,  
?/,sKF74i  
LBlaDw  
.RNr^*AQ  
支票 ;uC + 5g`  
jBvZ>H+w~  
时间已过account closed _\P9~w `  
/{~cUB,Um  
'e( `
2  
Tmo+I4qoL  
更改处应加盖印章alterations require initials ir4uy  
Z~-A*{u?  
: Jh  
f V|Zh  
W*xz 0  
/Nh:O  
时间已过effects not cleared kXq*Jq  
bt C.EmX  
kOfu7Zj
 
A~!3svJW  
停止付款payment stopped +C{ %pF  
l|[8'*]r!  
@42!\1YT  
QcQ:hHF  
支票毁损cheque mutilated "/)}Cc,L  
C(-bh]J  
$cLtAo^W  
'Ert iD  
汇款||寄钱to remit||to send money 3eV(2  
TT429  
uxq!kF'Ls  
HgwL~vG  
寄票供取款||支票支付to send a cheque for payment ?^F#}>C  
ql%>)k /x  
XB &-k<C  
RoXU>a:nS  
寄款人a remitter G;+hc%3y  
~67L   
KB,!s7A  
Uv6#d":f;  
收款人a remittee ")U`Wgx  
:v k+[PzJ  
7
CGKm8T  
K/ q:aMq  
国外汇票foreign Bill ]FLuiC  
Fc;)p88[  
6 m5\f  
#]ii/Et#x  
国内汇票inland Bill ,/\%-u? 1x  
 ##7,  
Z\E3i  
`@{qnCNQ  
跟单汇票documentary bill m7 !Fb  

{PHxm  
C!SB5G>OH  
]?L?q2>&  
空头汇票accommodation bill Q1Z;vzQfg  
K<b -|t9f  
_Gy*";E  
:~ 3/  
原始汇票original bill r4O*0Q_  
#Dx$KPD  
AA}M"8~2  
1$f
A9u$  
改写||换新票据renewed bill KM|[:v  
}k}5\%#li5  
>Lanuv)O  
Nuk\8C  
即期汇票sight bill||bill on demand FXFQ@q*}v  
WK#lE&V3  
H7)(<6b,z  
@4_CR  
…days after date||…days after date…日后付款 p&bQ_XOH  
Gq;0j:?CC  
GZ@!jF>!u  
L[+65ce%*  
…months after date||…months after date…月后付款 (@`+ Le  
R+Ke|C  
cGC&O%`i,\  
u=#!je
 
见票后…日付款…days after sight||…days sight 3Nw9o6`U  
lp?ge
av  
NF0} eom  
lN1T\  
见票后…月付款…months after sight||…months sight kaUH#;c>_  
TH K)G2 =  
xYRL4  
CQsVGn{x  
同组票据set of bills }(J6zo9(x  
+(r8SnRX  
x!!:jL'L  
e&F,z=XJ}  
单张汇票sola of exchange||sole of exchange hW>@jT"t1C  
RXgi>Hz  
u9m"{KnV  
sBF>a|  
远期汇票usance bill||bill at usance E](Ood  
Qd]-i3^0  
Z/hSH 0(~  
-CY?~WL&  
长期汇票long bill LtH;#Q  
j/wNPB/NM  
^l _W9s  
yYWGM  
短期汇票short bill mRfF)  
~mK9S^[  
i/oaKpPN  
1NN99^q
 
逾期汇票overdue bill ^5u}   
H*yX Iq:  
jbC7U9t7  
V'^s5  
宽限日期days of grace 5Z6$90!k  
R$(,~~MH  
6P?   
E[2c`XFd8  
电汇telegraphic transfer （T.T） rq}ew0&/  
Uh?SDay  
! K(0)~u  
C/_W>H_   
邮汇postal order||postal note （Am.）||post office order||money order (EuHQ&<^9  
 z{``v|K  
l4hC>q$T  
SMqJMirR  
本票promissory note （P/N） kP6g0,\|a|  
69r<Z  
N}VKH5U|  
D1 9uI&U4  
押汇负责书||押汇保证书letter of hypothecation N$>g)Ml?  
FB6`2E%o  
TS$ 2K  
e][U ;  
副保||抵押品||付属担保物collateral security *Yl9%x]3c  
_hAp@? M  
`dn|nI2  
Po(9BRd7  
担保书trust receipt||letter of indemnity [)#,~L3  
J03yFT,dF  
,V.X-`Y  
!4]wb
!F  
承兑||认付acceptance m}Kn!21  
Y%|f<C)lx2  
@aY 8VL7C0  
O|?>rK  
单张承兑general acceptance ArbfA~jXB  
sR+=<u1  
rC[* x}  
zg0)9br  
有条件承兑qualified acceptance wC`])z}bT  
Q
P >P
 
L@t<%fy@  
3iR;(l}  
附条件认付conditional acceptance j2=jD G  
DZilK:  
/b@8#px  
tO)mKN+ (  
部分认付partial acceptance   ujmO'blO