[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。   e9p/y8 gC  
会计报表statement of account  4!!|P  
fG2)r  
0AnL]`"t.3  
k=)U  
往来帐目account current :DH@zR  
SzLlJUVX  
!{&r|6  
]T
rJ*~  
现在往来帐||存款额current accout 3U6QYD55]]  
/E6)>y66  
11PL1zzH  
JQ+Mg&&Q  
销货帐account sales G]B0LUT6c  
+:Zwo+\kSN  
@5Z|e  
R&uPoY,f  
共同计算帐项joint account HG7Qdw2+O  
S1r{2s&  
ir^d7CV,  
P}6#s'07~  
未决帐项outstanding account lr& 2,p<  
XU'(^Y8Imz  
wGO-Z']i  
orJ|Q3c)d  
贷方帐项credit account||creditor account @;EQ
{d  
q
;SD+%tI
 
"|6(.S+o  
9^Xndo]y  
借方帐项debit account||debtor account :$Cm]RZ  
i%yKyfD  
Nr@,In|JS  
W@}@5,}f>  
应付帐||应付未付帐account payable QmBHD;Gf  
&Hw: 65O  
-dMH>e0  
>uCO=T,|  
应收帐||应收未收帐account receivable >(:3H+  
-Ua5anz B  
/8Lb_QH{  
0,0WdJAe  
新交易||新帐new account  !5 S#  
 5+GTK)D  
0Cc3NNdz  
%YxKWZ/?  
未决帐||老帐old account T#E{d  
e,XT(KY  
&'\-M6GW  
K%9!1'  
现金帐cash account ?r;F'%N=  
ZV Ko$q:F  
, wk}[MF  
kU:Q&[/jzH  
流水帐running account 4g ZR!J  
G>dXK,f<B0  
?(s9dS,7wZ  
!le#7Kii  
暂记帐||未定帐suspense account ]_ LAy  
;180ct4  
FkaQVT  
JA >&$h  
过期帐||延滞帐overdue account||pastdue account r 8N<<^  
g9GPyU  
ml~)7J  
w^~s4Q_>>  
杂项帐户sundry account m[ S1  
i&HU7mP/  
o &b\bK%E  
0>,i] |Y  
详细帐单||明细表detail account $y)tcVc  
"97sH_ ,  
mv<cyW p  
e{: -N  
呆帐bad account s$^ 2Cuhv  
{s@&3i?ZiC  
$jC+oYXj  
dn5t7D^x  
会计项目title of account E]Cm#B  
3&X5*-U  
T5[(vTp  
r*7J#M /  
会计薄||帐薄account-book 8v)Z/R-  
gd)VL}
k  
d.snD)X  
N,)rrBD  
营业报告书||损益计算表account of budiness||business report ZA4sEVHW  
i;2V  
~@^pX*%i  
*XXa
9z  
借贷细帐||交验帐account rendered Ob'[W;p)[w  
]:6IW:  
kDKfJp&a  
NS4W!o;"  
明细帐account stated x G%O^  
`C:J{`  
$nthMx$  
"jq F  
与…银行开立一户头to open an account with CfLPs)\ACm  
n%dh|j2u  
&53LJlL Co  
V=GP_^F  
与…银行建立交易to keep account with Yu9(qRK  
b<g9L4s  
U,9=&"e b  
{Cw>T-`  
继续记帐to keep account XQ k,xQ  
a '<B0'  
%tz foiJ%P  
g<4@5 OQKu  
与…有交易to have an account with O~bzTn
 
LZpqv~av  
o 3 G*   
2K(zYv54  
作成会计帐||有往来帐项to make out an account with K30{Fcb< h  
^paM{'J\\)  
;x=0+0JD  
= :\o/)+  
清算||清理债务to make up an account XuW>GT/  
{Ve_u  
X04JQLhy"  
/`B:F5r  
清洁帐目||与…停止交易to close ones account with LT '2446  
, rc %#eF  
ON3~!Q)  
,dk !hm u  
结帐to close an account Rp""&0  
]$WwPDZ  
t'Pn*  
M,9f}V)  
清理未付款to ask an account||to demand an account z)y{(gR  
n|I5ylt  
e/!xyd  
w'D=K_h  
结清差额to balance the account with #ANbhHG  
GZqy.AE,  
6<C|O-  
O9[Dae{i  
清算to settle an account||to liquidate an account||to square an account ;l=ZW  
-]~vEfq+T  
0)-yLfTn  
z
H+a*R  
审查帐目||监查帐目to audit an account EJ`"npU  
/aD3E"Op  
LYyOcb[x  
OuF%!~V  
检查帐目to examine an account s8 0$   
 EAXbbcV  
Vq<\ixRi  
6w:M_tDM  
转入A的帐户to charge the amount to As account 6` @4i'.  
if
y}xv  
rOd~sa-H  
N3g\X
  
以计帐方式付款to pay on account zU,Qph ,<  
)>|x2q  
a
vo[~ `.  
RW04>oxVn  
代理某人||为某人on ones account||on account of one 5WvtvSO  
VsM~$ )  
'l*p!=  
u =%1%p,  
为自己计算||独立帐目on ones own account bs=x
>F  
Sr?2~R0&  
Wc q UF"A  
^9*kZV<K  
由某人收益并负风险on ones account and risk||for ones account and risk a8laP N  
VwrHD$  
B)}.
%G*  
@is!VzE  
由某人负担for ones account||for account of one R9`37(c9+  
h#7p&F  
U^.kp#x#  
zo~5(O@  
按某人指示||列入某人帐户by order and for account of one Gm2q`ki  
8\/$cP"<^  
I c 2R\}q  
W2F*+M  
列入5月份帐目for May account Td/J6Q90  
^>ICycJ  
oi:!YVc  
-\V! f6Q  
编入某中帐项下to pass to the account of||to place to the account of R *uwp'@  
[Y_CRxa\u  
T@)|0M  
6A9 r{'1  
寄出清算书to send in an account||to send in render an account U+FI^Xrt#  
]
d]rV `RF  
]n9gnE  
_^ny(zy(  
支票薄cheque book ]Ll<Z  
nkAS]sC  
vlS+UFH0  
zIT)Hs5  
支票陈票人cheque drawer A5[iFT
>  
/_l$h_{DH  
L.tW]43K  
&;wNJ)
Uc  
持票人cheque holder C_ 4(-OWq  
]w;!x7bU(  
P")1_!  
v%$c_'d  
不记名支票cheque to bearer||bearer cheque t#BQB<GI  

QxI^ Bx  
lzDA0MPI:  
'YTSakNJ}  
记名支票||认人支票cheque to order a 0+W-#G  
DP5}q"l  
?)V?6"fFP  
s5
cY>  
到期支票antedated cheque
>Xv Fg  
_my!YS5n  
w1J%%//(h  
&6q67  
未到期支票postdated cheque 0wnC"2GUX  
;:A/WU.^  
|\3X7)^8D  
fIwG9cR  
保付支票certified cheque &~{0@ /
 
}u?DK,R  
5BRZpCb  
\;bDDTM  
未获兑现支票，退票returned cheque DICS6VG}  
'M!*Ge  
q)rxv7Iu\  
6TkV+\  
横线支票crossed cheque *1`q x+1  
gO%oA} !i  
Or<OmxJ g  
9[,+4&wX7  
普通横线general crossing  O3~7  
:xy4JRcF  
4RyQ^vL  
O~DdM
W  
特别横线special crossing R8N*. [  
NSkIzaNY  
=+ALh-  
Bm4fdf#A]  
空白支票blank cheque $*q^7ME  
9gQ ]!Oq  
q>f|1Pf  
D7|qFx;]g  
失效支票，过期支票stale cheque hywy(b3  
m4x8W2q  
ni~1)"U.  
aaRc?b'/  
普通支票open cheque 88g|(k/  
]o2jSD  
JrNqS[c/  
|{ TVW  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Yc p<N>)  
P={8qln,X  
G/4~_\YMq  
#M@Ki1  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N'n\_x  
eJ+@<+vr;x  
L=9^Y/8Q  
n7VQi+i'  
支票换现金||兑现to cash a cheque T%O2=h\} E  
2#)z%K6T  
vR*p1Kq:  
6Ij'z9nJw  
清理票款to clear a cheque (8Q*NZ  
;/ ASl<t,  
[ ~:wS@%
  
L['g')g.  
保证兑现to certify a cheque 0dCg/wJx  
~%?LFR'  
H$rNT/C  
uy rS6e0  
填写支票数额to fill up a cheque @FaK/lKK  
<`")Zxf+  
[m0G;%KR
/  
P-?R\(QYtR  
支票上划线to cross a cheque <~}NxY\5  
 (-%1z_@Y  
OJT%?P%@{  
K9QC$b9(  
开发支票to make out a cheque L]wk Ba  
+j(7.6ia  
i%n9RuULh  
RYZM_@5$t  
签发支票，开立支票to draw a cheque||to issue a cheque jL,P )TC  
%`\=qSf*  
yn|U<Hxl~H  
$ #bWh  
透支支票to overdraw a cheque QC<O=<$Q[  
Jxsch\  
X?++I4\  
S<81r2LT  
背书支票to endorse a cheque tJII-\3"  
:0'vzM  
G'{*guYU  
)QW p[bV  
请付票款||清付票款to pay a cheque||to honour a cheque CPci 'SO  
MuF{STE>->  
Xk`'m[  
tvcM< e20  
支票退票to dishonour a cheque "R^0e Nv$  
qCy SL lp0  
s[Whg!2~  
>)bn #5  
拒付支票to refuse a cheque ,'%*z  
#'8'5b  
cv"Bhql  
`]4tJJy$  
拒付支票to stop payment of a cheque .f9&.H#  
`%_(_%K  
$fAZ^   
(05a9  
提示要求付款to present for payment [z,6K=  
4P?R "Lk  
<lP5}F87  
O #5`mo  
见票即付持票人payable to bearer hVW1l&s  
Sz-TarTF  
+Uxtxl'  
7`
HKa@  
支付指定人payable to order z=C<@ki`  
F7\nG}#s  
9`cj9z z7  
ZY*_x)h+#7  
已过期||无效out of date||stale "0m\y+%8  
8=-#LVo~c  
#&snl  
FL[w\&fp  
请给出票人R/D||refer to drawer AQD` cG  

%afz{a5  
8TCbEPS@Q  
$|VD+[jSV  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >:|jds#  
o,!W,sx_  
Q1RUmIe_&  
vz^=o'  
文字与数字不一致words and figures differ \RmU6(;IQ  
VLC=>w\,  
]uXmug  
qRCUkw} fs  
支票 p~z\&&0U0  
vu3zZMl  
时间已过account closed :.crES7<[X  
&:#"APX  
TRFza}4:i  
,"Nb;Yhg  
更改处应加盖印章alterations require initials Kza5_7p`L  
<*z9:jzQ  
t:%u4\nZ;  
`gdk,L]  
3^]Kd  
}@vf=jm>  
时间已过effects not cleared @wh-.MD  
K Vnz{cx`  
6t'vzcQs  
$u, ~183  
停止付款payment stopped mV|Z5=f  
M<ba+Qn$  
Ur(< ]  
7@Xi
*Azd  
支票毁损cheque mutilated @+Anp4%;Y  
t]+h.  
v(l:N@L  
v K!vA-7  
汇款||寄钱to remit||to send money }VqCyJu&{  
vY]7oX+  
ese?;1 r  
}T"&4Rvs2R  
寄票供取款||支票支付to send a cheque for payment B1va]=([)W  
rGQY  
G3gEL)b*  
^\w!D{Y7Q  
寄款人a remitter r^`~GG!,Q  
y)T|1)  
7w?N-Q$y  
(#rhD}  
收款人a remittee Iy@6cd,)S  
*C,1x5  
JxlZ,FF$@  
(4IH%Ez){  
国外汇票foreign Bill |\N))K-2D  
y~<_ux,  
x*wr8$@J  
l:j>d^V*&x  
国内汇票inland Bill '19 kP.  
!gj_9"<  
]>, Lw=_[_  
+z+u=)I  
跟单汇票documentary bill v8\pOI}c  
v(^;%  
Nh+Xlg XG  
EB8<!c ?  
空头汇票accommodation bill @O HsM?nW  
]?s^{  
TchByN6oN<  
$Fv|w9  
原始汇票original bill 0[1/#0$  
Rzxkz  
c4M]q4]F  
vzZ"T SP  
改写||换新票据renewed bill tF!-}{c"k  
v+ "9&  
|?ma?  
6QNO#!;  
即期汇票sight bill||bill on demand kV$VKag*A  
^o Q^/v~  
'|nA
GkA  
zI'c'X1,  
…days after date||…days after date…日后付款 Y|aaZ|+  
VX e7b  
=8EGB\P  
HQ^:5XH  
…months after date||…months after date…月后付款 wZ/b;%I!  
La\|Bwx  
i 8:^1rHp)  
\0z<@)r+AJ  
见票后…日付款…days after sight||…days sight ~4M?[E&  
"\"sM{x  
e# KP3Lp  
pR3K~bx^  
见票后…月付款…months after sight||…months sight %^bN^Sq -  
y-o54e$4Cq  
mxl"Y&l 2<  
C ^ Oy.s  
同组票据set of bills y-)5d  
gU@BEn}  
_+. )8   
J;Veza  
单张汇票sola of exchange||sole of exchange Fd>e
pvR  
U46Z~B  
^zR*s |1Q  
:xsNn55b  
远期汇票usance bill||bill at usance SaA-Krn  
*w6(nG'M{  
+P;&/z8i*g  
^4{"h  
长期汇票long bill P yN{  
-h{|u{t  
8Xz \,}$O  
>e QFY^d5  
短期汇票short bill "ac$S9@~  
r$&WwH2^  
/xkF9  
&#<>fT_  
逾期汇票overdue bill B^"1V{
M  
U )J/so)  
NSQ#\:3:S  
KNqs= :i  
宽限日期days of grace d8M8O3  
X5c)T}pyv  
yn.f?[G2  
| gP%8nh'C  
电汇telegraphic transfer （T.T） BVv{:m{w  
N_f>5uv  
D'oy% 1Q}  
GA2kg7  
邮汇postal order||postal note （Am.）||post office order||money order L'<.#(|  
wak'L5GQE  
`*--vSi  
9AHxa  
本票promissory note （P/N） 6}GcMhU<r  
Q a3+9  
o
/mGd~  
bSS=<G9  
押汇负责书||押汇保证书letter of hypothecation qp
55U*  
 4,?ZNyl  
lIgA
c!q(  
_BBs{47{E  
副保||抵押品||付属担保物collateral security >m8~Fs0  
=x}p>#o,J  
.?*TU~S  
#lO~n.+P  
担保书trust receipt||letter of indemnity )G@/E^ySM  
L<_zQ  
0M|Jvw'n|  
g0A,VX:2  
承兑||认付acceptance 0M5m8  
fkJElO-F  

4?.L+wL  
Q(h/C!rKe  
单张承兑general acceptance ><"0GPxrx  
+/DT#}JE  
QW_W5|_  
!MQVtn^C#  
有条件承兑qualified acceptance *e *V%w~75  
)9z3T>QW  
pX]"^f1?O  
wv& #lM(  
附条件认付conditional acceptance Eg 8rgiU  
j2Uu8.8d  
S)vNWBO  
]j57Gk%z  
部分认付partial acceptance   = `oGH