[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。   T+I|2HYqOj  
会计报表statement of account <3i!{"}  
t JJaIb6Xj  
{9(N?\S1`a  
#6JG#!W  
往来帐目account current zDX-}t_'q  
'E9\V\bi  
]1X];x&e  
!aLL|}S  
现在往来帐||存款额current accout YS/4<QA[  
{&xKSWNc  
X4jtti  
TtHqdK L  
销货帐account sales ;:v:pg8qc  
HH^eEh4g  
lE4.O  
^*Sb)tu\ W  
共同计算帐项joint account a4c~ThbI  
^27r-0|l^  
5K,Y6I&$SJ  
w9vqFtj  
未决帐项outstanding account k5
((@[  
b?y3m +V`  
5@?P8  
B&cC;Hw  
贷方帐项credit account||creditor account <J\z6+,4E  
8!1vsEqv  
G"wy?  
}.x?$C+\"  
借方帐项debit account||debtor account W@#Y/L:${  
KATt9ox@  
60Y&)UR  
k<m{Wp;-  
应付帐||应付未付帐account payable :hZYh.y\l  
G>"w$Us  
T C'tui  
8@Pv nOL  
应收帐||应收未收帐account receivable 4\3Z$%2^LZ  
G >bQlZG  
YeT[KjX  
K^EW*6vB8O  
新交易||新帐new account Ne Q/#[~g  
2}K7(y!?u  
-|
T.APxB  
Dr&2qX!  
未决帐||老帐old account %+qD-{&  
}Dm-Ibdg(  
Eb[*nWF=  
Y`w+?}(M  
现金帐cash account iCnKQG  
 LGV"WE  
3 cu`U`  
(i1]+.  
流水帐running account A
p=LlZ  
6|L< ? X  
5?{a=r9  
voEg[Gg4%I  
暂记帐||未定帐suspense account b 'jZ4{+W  
ZG3u  
pO[ @2tF  
nD6NLV%2x  
过期帐||延滞帐overdue account||pastdue account ?Mtd3F^o?  
/^SIJS@^`>  
vWc=^tT  
W{<_gD9  
杂项帐户sundry account akoK4!z  
-W<x|ph U  
yHsmX2s  
fYBmW')  
详细帐单||明细表detail account 9KkxUEk
W  
f%<kcM2  
&'Pwz  
*]:gEO  
呆帐bad account 3 -Nwg9U  
jvv3;lWDL.  
}rRf4te  
<b!nI N  
会计项目title of account pUi|&F K">  
ya.!zGH  
j51Wod<[  
V(u#8M  
会计薄||帐薄account-book 46OYOa  
~gg(i"V  
>$Sc}a 3  
9$U@h7|Q`  
营业报告书||损益计算表account of budiness||business report %&w 8E[  
Z<jio  
M$iDaEu-  
B)>r~v]  
借贷细帐||交验帐account rendered o}O"  
R9bsl.e  
|,#DB  
$=3&qg"!  
明细帐account stated ZFYv|2l  
sF-{ (  
qRi;[`  
wiHGTaR  
与…银行开立一户头to open an account with DO6Tz-%o  
%c:v70*h=  
`
TwDR6&  
PW7{,1te,  
与…银行建立交易to keep account with "pUqYMB2i  
:buH\LB*P  
(OS -v~{r@  
vz$-KT4e^  
继续记帐to keep account TNun)0p  
CW KN0HB  
dZ^(e0& :H  
T .#cd1b  
与…有交易to have an account with J5Pi"U$FkY  
"wwAbU<  
^hL ?.xj  
p=13 tQS<  
作成会计帐||有往来帐项to make out an account with 0 ]K\G55  
TEB<
ia3 +  
9rD6."G  
Tx)!qpZ  
清算||清理债务to make up an account f[r?J/;P9  
d}B_ wz'  
itotn!Wb`  
hv.33l  
清洁帐目||与…停止交易to close ones account with V/N:Of:\R  
"!w$7| %T  
5l_ >QB  
b{+7sl  
结帐to close an account \Dn47V{7-  
TTGk"2 Q'  
skSs|slp  
HV0!G-h  
清理未付款to ask an account||to demand an account EuH[G_5e0  
q!fdiv`  
PeU>h2t  
Wb
)>APL  
结清差额to balance the account with FR57F(31  
BIJlU(aF  
ioJ~k[ T  
_U Q|I|V#  
清算to settle an account||to liquidate an account||to square an account J~jxmh  
*HC[LM  
TK! D=M  
fS@V`"O6  
审查帐目||监查帐目to audit an account !\'NBq,  
U<|hIv-&  
pYxdE|2j  
Bme_#  
检查帐目to examine an account sLHUQ(S!  
E:7R>.g  
k_,wa]ws$  
$4Vpl  
转入A的帐户to charge the amount to As account 0aWy!d
  
5u:{lcC.X  
JXhHitUD  
[c`u   
以计帐方式付款to pay on account 2bnF#-(  
:Qc[>:N  
^i;y2c  
Q`0k=<  
代理某人||为某人on ones account||on account of one Q$`u=-h|  
j]6c_r3
 
b jq+x:>  
eV"Za.a.  
为自己计算||独立帐目on ones own account \>7hT;Av=G  
<w1# 3Mu'  
P&g.%8b~84  
!kpnBgmU  
由某人收益并负风险on ones account and risk||for ones account and risk
G+k~k/D6  
H?H(=  
q8=hUD%5C  
,ve$bSp  
由某人负担for ones account||for account of one {hRM=f7  
ZC!GKWP2  
o6b\ w  
^Gt9.  
按某人指示||列入某人帐户by order and for account of one ,suC`)R  
_=g;K+%fb  
MJ%gF=$X  
^#0k\f>_  
列入5月份帐目for May account `A0trC3  
)a;ou>u  
)=9EShz!  
Cju%CE3a  
编入某中帐项下to pass to the account of||to place to the account of %= PGvu  
A}h`%b  
BIK^<_?+ZU  
9$iDK$%  
寄出清算书to send in an account||to send in render an account 4UV6'X)V  
WF&?OHf2  
QE\t}>  
dH[TnqJn  
支票薄cheque book 97L|IZ s)  
jn:9Cr,o;g  
;Q{~jT  
bAkCk]>5  
支票陈票人cheque drawer 2cu?2_,  
+`p@md
2L1  
FVo_=O)  
+#wh`9[wBt  
持票人cheque holder vi8)U]6  
MmL)CT  
4xl}kmvv  
I}!E rV  
不记名支票cheque to bearer||bearer cheque 49Y_ze6L}  
pf%B  
0^G5 zQlj  
e^ ZxU/e  
记名支票||认人支票cheque to order A])+Pe  
q2U8]V U)  
'U|Tye i?  
i p"LoCE  
到期支票antedated cheque kaUEv\T   
2*5]6B-(  
rd\:.  
Q"VS;uh.v  
未到期支票postdated cheque a%igc^GS2  
rq]zt2  
=TcT
`](o  
]Lz:oV^%  
保付支票certified cheque N#!**Q 0  
\])-Bp,  
NKX62 ZC  
@5tW*:s  
未获兑现支票，退票returned cheque B*c@w~E  
(h$[g"8  
X 8#Uk}/  
:@=;WB*0
 
横线支票crossed cheque piPx8jT`F  
KbicP<  
?mME^?x Mu  
{%! >0@7  
普通横线general crossing J}M_Ka  
ab
/^z0GT  
"$6 .L^9W  
6upCL:A~r  
特别横线special crossing )u67=0s2i+  
.r4M]1Of  
>x0)  
S`?L\R.:  
空白支票blank cheque m_;<7W&p]  
3~5%6`  
]\ DIJ>JZ  
9~Ve}NB#z&  
失效支票，过期支票stale cheque P"k`h=>!4  
{S*:pG:+q  
+`_Km5=  
-s5>GwZt  
普通支票open cheque YuVg/ '=  
}u9wD08x  
Ce~ a(J|"  
+[C><uP  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $ytlj1.  
k'b'Ay(<  
-q6d&D'B+  
J~=tR1k  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 16Gp nb  
[/'=M h  
Y [p  
x
|0@T?  
支票换现金||兑现to cash a cheque %!HBPLk  
=T3O;i  
PZB_6!}2[F  
uu`G<n  
清理票款to clear a cheque '3'*VcL(  
lAZn0EU  
3`3`iN!8\@  
A!n)Fpk  
保证兑现to certify a cheque sY*iR
q  
s;NPY  
j 5{"j  
8*\PWl  
填写支票数额to fill up a cheque %`b %TH^  
;c;5O@R}3  
l2[{T^  
![}q9aeT  
支票上划线to cross a cheque ^}\!Sn  
KH_~DZU*5  
@Q#<-/  
,{rm< M.)  
开发支票to make out a cheque stcbM  
|WMP_sGn  
>ngP\&\  
LkA_M'G  
签发支票，开立支票to draw a cheque||to issue a cheque n k@e#  
4y$tp18  
PY{])z3N  
~4{|  
透支支票to overdraw a cheque EKTn$k=  
N 
sNk  
b,MzHx=im  
pipO,n  
背书支票to endorse a cheque C_q@ixF{  
n(.U>_ P  
Qe,aIh
 
8IrA{UU  
请付票款||清付票款to pay a cheque||to honour a cheque ,4`=gKn  
M+ljg&fy  
hantGw|  
0'Y'K6hG`  
支票退票to dishonour a cheque -w#*~Q{'*  
g[ dI%  
B
!X;T9^d  
1NI%J B  
拒付支票to refuse a cheque GR ^d/  
hJsYKd8g  
;kv/(veQ1<  
;{%R'  
拒付支票to stop payment of a cheque 6r3.%V.&  
Q`* v|Lp  
U`w `Cr  
N~] 4,~  
提示要求付款to present for payment /6@~XO)w  
I C?bqC+  
5S&'O4yz^  
%hM8px4d  
见票即付持票人payable to bearer @UgZZ  

dvLO#o{  
qS.TVNZ  
%D9,Femt  
支付指定人payable to order Xe:gH.}  
$MPh \T  
LFHzd@Y7
"  
07FS|>DM'Z  
已过期||无效out of date||stale TcjTF|q>  
^}>Ie03m50  
l%^VBv> 2  
d=J$H<  
请给出票人R/D||refer to drawer y8k*{1MuO  
,KO_h{mI<  
dY6A)[dAH'  
9+!1jTGSkf  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fVJsVZ"6v`  
m5w ZS>@  
F]L$xU  
/j|Rz5@=  
文字与数字不一致words and figures differ g82_KUkB  
I0v$3BQ4  
dYP-QUM$7  
U0Q:sA U  
支票 `5$B"p&i  
e_iXR#bZc  
时间已过account closed gs?=yNL  
V <;vy&&  
p(J,fus  
A"$UU6Z4  
更改处应加盖印章alterations require initials 1_Ag:>#X  
.NO
h[68'  
AR}q<k6E  
;WG6|QgV?-  
KTzkJx  
7 g2@RKo  
时间已过effects not cleared F9Y/Z5 Ea  
H[S 4o,  
4IEF{"c_8  
&Fxw19[G  
停止付款payment stopped =%UX"K`  
#4Z]/D2G  
QL{{GQ_dn  
3$E\B=7/U  
支票毁损cheque mutilated XX@@tzN  
K$K 6,54y  
 | D?lF  
WOgPhJ  
汇款||寄钱to remit||to send money >AsrPU[  
vXA+4 ?ZG  
OB&l
q.r  
5qx,b&^w  
寄票供取款||支票支付to send a cheque for payment `z?6.+C  
{Al}a`da  
-55Pvg0ND  
|i-d#x8  
寄款人a remitter 9iWs'M  
'Itsu~fza  
$u`v k|\R  
!VF.=\iH/  
收款人a remittee q_sQC5:s  
V6.w=6:`X  
ML|O2e  
^71!.b%  
国外汇票foreign Bill n%"0%A  
iTgv8  
GdxMHnn=  
ND3(oes+;K  
国内汇票inland Bill %#^)hX,+Q  
pjh o#yP  
LZ"yMnhOf  
$d[xSwang  
跟单汇票documentary bill \vU1*:3  
s?j` _B  
e{8j(` (;#  
PN$vBFjm  
空头汇票accommodation bill svBT~P0x  
H /kSFf{  
tmCm54  
cc"L> XoK  
原始汇票original bill pu"`*NL  
U6R"eQUTV  
m^O9G?  
lQnl6j  
改写||换新票据renewed bill %S2^i3  
ns{BU->f  
&vy/Vd  
?2#v`Z=L;  
即期汇票sight bill||bill on demand ~;pv&s5}  
2`-yzm  
^YpA@`n  
NvZ )zE  
…days after date||…days after date…日后付款 3e<FlH{  
L;n 2,b  
]Gm$0uS  
cvf@B_iN9  
…months after date||…months after date…月后付款 (Nky?*  
v0ngM)^q  
7H1 ii   
J5J$qCJq  
见票后…日付款…days after sight||…days sight UP@a ?w  
q66+x)  
HhmC
+3w.7  
 QTN _Z#'  
见票后…月付款…months after sight||…months sight D~;hIt*  
Pmj]"7Vd[  
q*<Fy4j  
=s2dD3Fr|  
同组票据set of bills ?H c~ 3  
B"-gK20vY  
y11/:|  
0]F'k8yLN  
单张汇票sola of exchange||sole of exchange q;))3aQe  
?ah<Qf]  
m]bv2S+5y  
\~(ww3e  
远期汇票usance bill||bill at usance FyZa1%Tv@  
b9ON[qOMN  
VtR?/+8X  
RaKfYLw  
长期汇票long bill Yfk){1  
e7{n=M  
hrwQh2sm  
AnbY<&OC1  
短期汇票short bill )C @W_cfMN  
mulK(mp  
xZ51iD$  
z2m%L0  
逾期汇票overdue bill iY =M67V  
sckyG  
2V}tDN7c  
$c-h'o  
宽限日期days of grace dQ=mg#(  
k,L,  
VrF(0,-Z`3  
cxTP4\T\E  
电汇telegraphic transfer （T.T） Dt~Jx\\  
f`5e0;zm  
s!\uR.
  
rh*Pl]'3z  
邮汇postal order||postal note （Am.）||post office order||money order zMf
r`&%e  
UFxQ-GV4  
xw*T?!r=V  
uiO7sf6  
本票promissory note （P/N） qll)  
D6iHkD
Tg  
KzeTf?G  
wVvk{tS  
押汇负责书||押汇保证书letter of hypothecation (C#9/WO ?  
|Ire#0Nwx  
&qki NS  
6#xP[hlR[  
副保||抵押品||付属担保物collateral security XE
F|B--,  
t[B\'f!  
"5mdq-h(  
P8K{K:T  
担保书trust receipt||letter of indemnity ~X^L3=!vf  
+OFq=M  
.*u, !1u  
+/60$60[z  
承兑||认付acceptance =,0E]MZ  
4@P H5z  
p=U*4[9k  
y4aSf2   
单张承兑general acceptance hKw4[wB]  
 5;+OpB  
L]L-000D(  
JcEPwF.  
有条件承兑qualified acceptance |3f?1:"Z  
#C1u~db  
8kQ >M  
$m`?x5rL8  
附条件认付conditional acceptance o5gt`H"  
i]8HzKuiW  
kP9DCDO`[5  
:N D5po#(  
部分认付partial acceptance   MXY[t