[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。   DzE E:&*=  
会计报表statement of account _]_LF[  
_[0I^o  
ME,duY/>Q  
klo^K9!  
往来帐目account current LiF.w:
}  
_&=9Ke
  

X;5S  
cY^Y!.,  
现在往来帐||存款额current accout @@; 1%z  
eoJFh  
P1e5uJkd  
z(r"JNO@  
销货帐account sales :
g/{(#E@Z  
gi '^qi2  
~(M*6b  
|:}L<9Sq  
共同计算帐项joint account 1k`|[l^  
8@Q"YA3d+  
}0krSzcn#,  
|})rt5|f1!  
未决帐项outstanding account 75PS^5T,  
"hfw9Qm  
mxZ4 HD{
 
[!5l0{0  
贷方帐项credit account||creditor account m/cx|b3hqv  
<)"iL4 kDI  
EyzY2>"^  
nWd:>Ur  
借方帐项debit account||debtor account 40rZ~!}  
,Qga|n8C  
E=3#TBd  
@i\7k(9:A  
应付帐||应付未付帐account payable Z#%}K Z  
'\4c "Ho  
eNH
pgj  
;Kt'S it  
应收帐||应收未收帐account receivable r';H xa '  
yFIl^Ck%  
wbo{JQ  
|YJ$c@  
新交易||新帐new account $]xE$dzJ  
.`b4h"g:  
]Pz|Oi+]  
elNB7%Y/  
未决帐||老帐old account g6HphRJ5s  
#vnefIcBf  
o$*bm6o  
{-~05,zE  
现金帐cash account ?]759,Q3L  
-Cg`x=G;z  
r{bg
TG  
D< lQoO+  
流水帐running account PV5-^Y"v  
\z&03@Sw  
pW`ntE#L  
x;<oaT$X  
暂记帐||未定帐suspense account 721{Ga4~S  
9<+;hH8J_r  
n U+pnkMj  
^U R-#WaQ  
过期帐||延滞帐overdue account||pastdue account 3Pw%[q=g  
U]+b`m  
kq-mr  
m4wPuW  
杂项帐户sundry account
T2;v<(  
* [iity  
WK/b=p|#o  
{ILp[&sL  
详细帐单||明细表detail account 7Y$4MMNQ  
TsoCW]h  
*##QXyyg  

l iBAJx  
呆帐bad account S.zg&  
,+swH;=7#r  
EOMu qP)  
Nv}U/$$S  
会计项目title of account 6{Krw\0  
T)
$6H}[c  
TyxU6<>4J4  
[,.[gWA  
会计薄||帐薄account-book KqT#zj  
44<9zHK  
cij]&$;Q  
LZ=wz.'u  
营业报告书||损益计算表account of budiness||business report jV(xYA
3  
# CP9^R S  
T%
;k%  
'Qp&,xK  
借贷细帐||交验帐account rendered -N /8Ho  
?0 KiR?  
FF~on06!   
'qD'PLV  
明细帐account stated ,)B~ci
c'u  
0xvMR&.H  
(1saof*p%  
W>aQ tT  
与…银行开立一户头to open an account with Zi2Eu4p l{  
LLXg  
TsFV ;S l3  
ntA[[OIFO  
与…银行建立交易to keep account with 3[00-~&U  
vu !j{%GO  
bv:0EdVr  
|e c(z  
继续记帐to keep account >S-N|uR6  
S20nk.x  
tWCv]*  
t?Njw7  
与…有交易to have an account with r-1yJ  
mTrI""Jsu;  
^^t]vojX  
p3,(*eZ  
作成会计帐||有往来帐项to make out an account with V
)WIfRs  
Sh~ 8jEk  
gnKU\>2k  
ur~Tql  
清算||清理债务to make up an account n ##w[7B*  
f//j{P[  
b"uO BB  
f`:GjA,J$  
清洁帐目||与…停止交易to close ones account with 9w- )??  
O 2 -n-  
;89kL]  
G<M0KU(  
结帐to close an account o3V\  
bn)1G$0|  
:h5G|^  
N"}>);r  
清理未付款to ask an account||to demand an account w]t'2p-'  
1^LdYO?g'  
+l^tT&s;f  
]L97k(:Ib  
结清差额to balance the account with ||JUP}eP  
yAfwQ$Ll7  
o !:Z?.!  
Z/
%FQ  
清算to settle an account||to liquidate an account||to square an account kN.;;HFq#  
A+="0{P  
g!R7CRt%  
Rjq Xz6  
审查帐目||监查帐目to audit an account B hxs(NO  
`mzlOB  
T/\RViG3  
Sp492W+
 
检查帐目to examine an account JD#x+~pb,8  
RqgN<&g?  
'g!T${  
<mQX S87  
转入A的帐户to charge the amount to As account [K&%l]P7  
gYD1A\  
EW|$qLg  
&J)<1!|  
以计帐方式付款to pay on account  ,U3  
K f/[Edn  
Up{[baWF  
*{3d+j/?/  
代理某人||为某人on ones account||on account of one x=t
(#R m  
o5bp~.m<  
EY)2,  
S3\NB3@qC&  
为自己计算||独立帐目on ones own account A#. %7S  
1Z)Et,  
$DoR@2~y  
hI'WfF!X  
由某人收益并负风险on ones account and risk||for ones account and risk ~Jk&!IE2  
wAKHD*M)  
"E(i<  
I.n,TJoz4J  
由某人负担for ones account||for account of one 7v*gwBH  
5p (zhfuG  
s0/O/G?  
;cXw;$&D  
按某人指示||列入某人帐户by order and for account of one UDH Wl_%L  
}T@=I&g;  
(-gomn  
nF@**,C Q  
列入5月份帐目for May account A`n>9|R  
oZa'cZN s  
lS4rpbU_  
I8Aq8XBw  
编入某中帐项下to pass to the account of||to place to the account of wXKtQ#o}  
} ?
j5V  
w*-42r3,'  
; ~pgF_  
寄出清算书to send in an account||to send in render an account ~[HzGm%
  
J!2Z9<q5  
$fmTa02q>  
F_Y]>,U  
支票薄cheque book g&s. 0+  
AJ\&>6GZ(b  
F\ B/q  
+>"s)R43  
支票陈票人cheque drawer $*ff] >#  
jr=9.=jI8k  
QQrldc (I  
h} `v0E  
持票人cheque holder cUY-  
ev4[4T-(@  
k =5k)} i  
Ymz/:  
不记名支票cheque to bearer||bearer cheque PVIOe}N  
mtmC,jnD  
}bb,Iib  
.9bi%=hP  
记名支票||认人支票cheque to order XQo
\27Fo  
~* HQPp?v  
2_q/
<8t  
32wtN8kx  
到期支票antedated cheque DpRMXo
[  
AY /9Io
-  
|0n )U(  
Sq5,}oT_{j  
未到期支票postdated cheque @ap!3o8,9  
Q
P(0  
0V:H/qu8>  
NM{)liP ;8  
保付支票certified cheque "^#O7.oVi+  
q3x"9i `  
tu\XuDky  
UY3)6}g6  
未获兑现支票，退票returned cheque ,Kv6!ib6Q  
Uu_qy(4  
~<[+!&<U  
}j/\OY _&  
横线支票crossed cheque ^B<-.(F  
&qx/ZT  
LKM018H>  
L^JU{\C  
普通横线general crossing ZFtx&vrP  
C~&E7w  
Qc7*p]E&  
}b456J  
特别横线special crossing 2u]G]:ml  
.RroO_H   
o<nM-"yWb  
:Qa*-)rs  
空白支票blank cheque > "hP  
HxO+JI`'3  
xm {?h,U,  
.#&)%}GC  
失效支票，过期支票stale cheque hi(b\ABx  
YuhfPa  
^(q .f=I!a  
-HF?1c  
普通支票open cheque %e:+@%]  
{,Z|8@Sl%  
HM% +Y47a  
(dg,w*t '  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount x// uF  
WOO3z5 La  
:Ra
cu;xf  
z};|.N}  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /we]i1-9  
cxR.:LD}  
& b (*  
}1 O"?6  
支票换现金||兑现to cash a cheque ,J+L_S+B~  
bJ 6ivz  
N2 3:+u<)E  
V;RgO}  
清理票款to clear a cheque U!Zj%H1XQ0  
T#!% Uzz  
7neJV  
stfniV  
保证兑现to certify a cheque qHgtd+ I  
B%u[gN
Z  
o~y{9Q  
2DsP "q79k  
填写支票数额to fill up a cheque ?kZ-,@h:  
Q\IViM  
SXl~lYUL  
Q3=5q w^  
支票上划线to cross a cheque QPLWRZu@  
<X{w^ cT_Q  
a%HNz_ro  
Wk3-J&QbS  
开发支票to make out a cheque F-o?tU  
W//+[  
|6?s?tC"u  
S9$,.aq  
签发支票，开立支票to draw a cheque||to issue a cheque q$yg^:] 2  
>Ho=L)u  
2.Ww(`swL  
\hI?XnL #  
透支支票to overdraw a cheque A9SL|9Q  
03|nP$g  
YWd2 bRb  
F[O147&C  
背书支票to endorse a cheque t>%b[ (a  
DFZ@q=ZT  
MIkp4A  
Z/:
yYSq  
请付票款||清付票款to pay a cheque||to honour a cheque ?-Of\fNu  
W\Scak>  
3k>#z%//  
k0\a7$}F  
支票退票to dishonour a cheque \VIY[6sn\M  
Yz[Rl ^  
zb[kRo&a0W  
A0A|cJP
 
拒付支票to refuse a cheque ZGX"Vn|YL  
Jpp-3i.F#  
zi O(`"v  
E$:2AK{*  
拒付支票to stop payment of a cheque 2P'Vp7f6 Y  
:O@n6%pSL  
Mi(6HMA.SF  
B[YyA  
提示要求付款to present for payment Cb<7?),vK  
6ZI7V!k  
YZOwr72VL  
=Oh$pZRymu  
见票即付持票人payable to bearer a9^})By&  
 Brs}  
n{<@-6   
Cpd>xXZz&S  
支付指定人payable to order ^fd*KM  
3"0QW4A  
/{8Y,pZbu  
./7-[d  
已过期||无效out of date||stale 6K8v:yYPa  
mM/#(Ghl  
3K~^H1l  
1#"wfiW  
请给出票人R/D||refer to drawer )q4n
yT>M  
(dNF)(wn  
GadY#]}(  
5lzbg  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \ j)c?1*$  
Ym]g0a  

o8E<_rei  
@(x]+*)  
文字与数字不一致words and figures differ W6EEC<$JL  
B$JPE7h@[P  
9%ct   
"3Dnp
?gB  
支票 #LR6wEk  
KdHkX+-R  
时间已过account closed BSSe
he*  
@g#| srYD  
MMaS  
q |Pebe=  
更改处应加盖印章alterations require initials f]Aa$
\@b  
UDJ#P9uy  
Pk5\v0vkg  
r SoT]6/   
Edh9=sxL  
xk8 NX-:  
时间已过effects not cleared ^"/TWl>jB  
t*BCpC}  
:|I"Em3R  
:nnch?J_  
停止付款payment stopped @c8RlW/A  
loq2+(  
{t0!N]'  
Oa@SyroF=  
支票毁损cheque mutilated SU7,uxF  
#X!seQ7a  
5c%Fb:BW=  
d@Bd*iI<  
汇款||寄钱to remit||to send money V+0pvgS[  
BUh(pS:  
@{<^rLt  
srImk6YD  
寄票供取款||支票支付to send a cheque for payment u,72Mm>  
7X$pgNRx/a  
8h}1t4k  
/!"sPtIh  
寄款人a remitter ^eRbp?H*T  
z'>b)w
Y](  
|P9)*~\5  
K;\fJ2ag  
收款人a remittee Pa|*Jcr  
eeBw\
f0  
9dp4&&Z+F  
 DYZk1  
国外汇票foreign Bill +]H!q W:  
"x_G6JE4tv  
r:U<cLT[9  
KUq(&H7  
国内汇票inland Bill +'[*ikxD=g  
3ox|Mz<aZX  
G
-o6~"J\  
TPN1Rnt0`  
跟单汇票documentary bill X1u\si%.4S  
KmD#I
a  
eVbT<9k  
KAr5>^<zw  
空头汇票accommodation bill V3 ~&R:Z9e  
cft@sY  
?FZ) LZM  
<\ ".6=E#W  
原始汇票original bill _w5c-\-PUM  
`RE K,^U  
>v/%R~BuX  
%wJ>V-\e  
改写||换新票据renewed bill 1yc$b+TH  
j3 @Q  
P!&yYR \  
r onZa0  
即期汇票sight bill||bill on demand h)r=+Q\'(S  
PP6gU=9[)  
~ Bt>Y  
W>u$x=<T  
…days after date||…days after date…日后付款 Y1DbBDk  
6*tky;  
}qhND-9#@  
@[ '?AsO  
…months after date||…months after date…月后付款 CT=5V@_u\  
(.$e@k=  
+5Y;JL<%/  
a7z%)i;Z  
见票后…日付款…days after sight||…days sight p<RIvSqM  
EhOB+Mc1  
clT[?
8*  
c8o2* C$  
见票后…月付款…months after sight||…months sight A{Y/eG8  
D<^K7tJui  
wr6(C:  
]vCs9*
|B  
同组票据set of bills SXV f& 8  
5lE9UoG[Q  
T'14OU2N{Y  
6s:  
单张汇票sola of exchange||sole of exchange ~#P` 7G  
&:=[\Ws R  
'81Wog H:  
V:8{MO(C\  
远期汇票usance bill||bill at usance 6.3qux9  
cN:ek|r  
5pxw[c53#  
O]9PYv=^  
长期汇票long bill A^7}:[s20  
vP u{xy  
Rap_1o9#\  
Vf$
q3X
 
短期汇票short bill XpP}(A@G  
~H626vT37  
Qy'
-3GB  
kE{-h'xADD  
逾期汇票overdue bill pxQh;w  
>td\PW~X  
SiT5QJe  
hh^_ Z| 5  
宽限日期days of grace aw1f;&K4
 
]7%+SH,RdD  
tfd!;`B  
9P-I)ZqL  
电汇telegraphic transfer （T.T） N6/;p]|  
SrvC34<7  
U{0! <*W>  
"l-b(8n  
邮汇postal order||postal note （Am.）||post office order||money order m^1'aO_;q  
J<ZG&m362p  
'n"n;  
t",b.vki\z  
本票promissory note （P/N） y6Ea_v  
m)xz_Plc  
WeS$$:ro  
O['5/:-  
押汇负责书||押汇保证书letter of hypothecation ap.L=vn  
R"{oj]d;$F  
C,dRdEB>  
Wg=4`&F^  
副保||抵押品||付属担保物collateral security }LdeU:E4  
x`zE#sD  
C +S>;1  
MVe4[<  
担保书trust receipt||letter of indemnity NA
EAv Xj  
zFO#oW,D  
:@sjOY  
JA6#qlylL  
承兑||认付acceptance 3rVWehCv  
E>x,$w<?  
[O^mG 9  
(p}N cn.  
单张承兑general acceptance tp3 !6I6  
9':MD0P/M  
OC_i,  
\Qe`>nA  
有条件承兑qualified acceptance ?8@EBPpC  
*d,Z?S/  
[X'u= {  
vo]$[Cp|4  
附条件认付conditional acceptance oD
7^9=#  
'&Tq/;Ml  
"A3V(~%!  
mu&%ph=  
部分认付partial acceptance   aX(Y `g)|