[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。   a6K$omu  
会计报表statement of account 4 9+}OIX  
n*]x02:LjZ  
!un"XI0`t<  
{
UjIxV(J  
往来帐目account current hF?\K^tF  
3k
s|  
61 HqBa  
q?b)zeJ  
现在往来帐||存款额current accout ;:K?7wfXn  
e[Ul"pMvS`  
{N8rZ[Oo  
9R<J$e  
销货帐account sales A_dYN?^?|  
TuT=  
(>/Dw|,m  
m:o$|7r  
共同计算帐项joint account i=+<7]Q  
Pp")hFx  
pz z`4VS:  
jq]\oY8y  
未决帐项outstanding account u=?P*Y/|W  
eXtF[0f  
<GU(/S!}  
m+JG e5fR<  
贷方帐项credit account||creditor account .m % x-i  
O"w_ sw  
q.Aw!]:!  
MZ#2WP)F  
借方帐项debit account||debtor account E!]rh,mYK  
2LK*Cv[  
kKTED1MW&W  
S}oF7;'Ga  
应付帐||应付未付帐account payable doU
qUak  
kO O~%|1CP  
>w'?DV>u|  
@ F"ShT0  
应收帐||应收未收帐account receivable (:hmp"S  
SX94,5 _Q  
n@8{FoF  
X\:(8C;+  
新交易||新帐new account nT6iS}h  
\y+F!;IxL  
+=F);;!  
`E%d
$
 
未决帐||老帐old account .*..pf|/  
CMB$RLf  
c; fyUi  
uaMm iR  
现金帐cash account iY`7\/H!L  
F;l<>|vG  
G?X,Y\Lp  
jfhDi6N  
流水帐running account #SOj4W  
9(\N+  
Y  .X-8  
0hr)tYW,G  
暂记帐||未定帐suspense account dEl3?~  
<\Dl#DH  
Ge
R-k9  
YV+dUvz  
过期帐||延滞帐overdue account||pastdue account rY+1s^F  
m,"tdVo.  
."g5+xX  
:BiR6>1:  
杂项帐户sundry account ]uXsl0'`V  
WUQh[A41  
|L#r)$n{1  
>LZ)<-Mk  
详细帐单||明细表detail account eyp\h8!u_  
[_B&7#3>7  
m|
?J^_  
? v*7!2;  
呆帐bad account v[=E f  
Ny<G2!W  
L{ ^@O0S  
Q>Q}/{8!  
会计项目title of account "+C\f)  
+m},c-,=$w  
\r&@3a.>  
S Q.Wj?W)  
会计薄||帐薄account-book gDBQ\vM8  
Z1}zf(JU  
y.NArN|%  
eNs
kuG|1  
营业报告书||损益计算表account of budiness||business report pNsLoNZ3w  
pIjVJ9+j  
+F6_P  
)4C6+63OD&  
借贷细帐||交验帐account rendered ZOsn,nF  
S :|*wB  
Q2PwO;E.`C  
7 l EwQ  
明细帐account stated I=-;*3g6  
g0$k_  
(KU@hp-\  
*a.*Ha  
与…银行开立一户头to open an account with XOFaS '.  
(pg9cM]NA  
N*- Z Jv  

Bbp9Q,4  
与…银行建立交易to keep account with W.<<azi  
(ytkq(  
S?tLIi/  
tfQq3#  
继续记帐to keep account Ji=iq=S7  
EF~PM

 
ZJm^znpw6  
< us{4%  
与…有交易to have an account with (`xnA~BN  
fe/6JV  
G-<~I#k  
^a5>`W  
作成会计帐||有往来帐项to make out an account with }A^,y  
?^Ux+mVE  
Wg&:xff  
}aI
fIJ  
清算||清理债务to make up an account #+\G- =-  
,:{+ H  
>c eU!=>  
_\[G7  
清洁帐目||与…停止交易to close ones account with u&bU !ZI  
z w9r0bG  
_Y=yR2O  
kMXl {  
结帐to close an account YJ$ =`lIM  
TQH#sx  
tT:yvU@a  
s,x]zG"  
清理未付款to ask an account||to demand an account .IU+4ENSy4  
`Mg "!n`  
'~0&m]N  
] fB{   
结清差额to balance the account with iI7~9SCE  
nt6" }vO  
 j C?  
N5DS-g
v  
清算to settle an account||to liquidate an account||to square an account sn%fE  
*Yw6UCO  
jEIL(0_H  
7O#>N}|  
审查帐目||监查帐目to audit an account 6npwu5!  
7&1: ]{_  
Q{60^vg  
9m{rQ P/  
检查帐目to examine an account +l(}5(wc  
Ok!{2$P8U9  
1wt]J!hgV  
+fN0>@s  
转入A的帐户to charge the amount to As account +L6d $+  
FReK   
%<t/xAge  
\ :.p8`  
以计帐方式付款to pay on account om6R/K  
;nE}%lT  
q-#fuD^  
oLoa71Q}  
代理某人||为某人on ones account||on account of one &PX'=UT  
XJ9>a-{  
c/RG1w  
uHYI :(O  
为自己计算||独立帐目on ones own account g=Lt2UIJ  
Qsa2iw{  

|wx1 [xZ  
yyc&'J  
由某人收益并负风险on ones account and risk||for ones account and risk U' Cp3>  
\=)h6AG  
zPe .  
.@'Vz;&mQ  
由某人负担for ones account||for account of one dq2v[?*R  
e]QkZg2?Yn  
.kVga+la?  
X9R-GT  
按某人指示||列入某人帐户by order and for account of one AO6;aT  
kVY@q&p  
<9"i_ d%  
sdLFBiR  
列入5月份帐目for May account @,]v'l!u  
hjE9[{K  
'5%DKz  
vj pe'zx  
编入某中帐项下to pass to the account of||to place to the account of  DW I!\lK  
u8*0r{kOH  
\xt!b^d0  
!s$fqn 6  
寄出清算书to send in an account||to send in render an account [LCi,  
vzL>ZBe
Z  
WKG=d]5  
=GF+ hM/~  
支票薄cheque book Vr'Z5F *@  
N|DY)W  
UxW ~

yk  
`fs[C  
支票陈票人cheque drawer m5S/T\,X  
2}NfR8 N  
#r1x0s40D  
=c|Bu^(Ctw  
持票人cheque holder  6?6 u  
o}T] f(>}  
m2;%|QE(  
 z#y<QH  
不记名支票cheque to bearer||bearer cheque Th8xh=F[  
t/3veDh@  
Z5\6ca  
}5~;jN=k  
记名支票||认人支票cheque to order Z1Ms~tch  
!MbRI  
' |4XyU=  
@t_<oOI2  
到期支票antedated cheque t[<=QK  
/F\7_  
W?@ ;(k  
{Z|C  
未到期支票postdated cheque ^3el-dZ  
w(vf>L6(
 
(k[<>$hL*  
Z8m/8M  
保付支票certified cheque hJ|z8Sy@1  
^#G>P0mG%  
c6e?)(V>  
&?~> I[^~  
未获兑现支票，退票returned cheque MFC= oKD  
kr3ZqMfeI  
2W}RXqV<  
a(m#G ES  
横线支票crossed cheque =/zQJzN  
I} j! !  
o:?I
T/>  
*6uiOtH  
普通横线general crossing !XK p_v  
>9|Q,/b0  
*bR _ C"-  
a1?Y7(alPU  
特别横线special crossing QII>XJ9  
P|G:h&  
2 ^|*M@3r  
A0'Yfuie  
空白支票blank cheque towQoqv  
M,l Ib9  
]+J]}C]\d  
tf>?;  
失效支票，过期支票stale cheque ,\Cy'TSz  
`AY
HCn  
Jr#ptf"Wu  
~x824xW  
普通支票open cheque f9;M"Pd  
PyIIdTm  
&Uzg&eB  
:g][99  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^G5_d"Gr  
w@hm>6j  
 M7hff4c  
2 &R-zG  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XWK A0  
KpSHf9!&[  
L>cTI2NB.  
' R{ [Y)  
支票换现金||兑现to cash a cheque `2{x8A  
Zsaz#z|xW  
mhh8<BI  
|',MgA  
清理票款to clear a cheque Uh*V>HA#  
7v#sr<  
%|4Nmf$:Og  
a:1-n%&F  
保证兑现to certify a cheque $ -;,O8yR  
IEHAPt'  
&d=j_9   
U^[<G6<9]  
填写支票数额to fill up a cheque |_Z(}% <o  
i{xgygp6f  
.#P'NF(5#  
DjtUX>e  
支票上划线to cross a cheque )V} t(>V  
<!R~G-D#_T  
sFMSH:5z  
v 6Tz7  
开发支票to make out a cheque `9%@{Ryo  
[.dF)I3  
~gmj/PQ0  
 GVe[)R  
签发支票，开立支票to draw a cheque||to issue a cheque cV=h8F  
(;V6L{Rf>  
,{=#
  
le`fRq8f&  
透支支票to overdraw a cheque b v~"_)C  
qf7lQovK  
NO8)XJ3s  
g&) XaF[!  
背书支票to endorse a cheque _|`S9Nms  
{+!m]-s  
7vubkj&  
):3 1!IC  
请付票款||清付票款to pay a cheque||to honour a cheque 8:TN,p  
`~
F=  
7NE"+EP\{2  
rgJKXl;@s  
支票退票to dishonour a cheque d@JjqE[  
QGs\af  
*xI0hFJIM  
Z~[c65Nlu  
拒付支票to refuse a cheque +QGZ2_vW  
[}}?a  
B;@7  
k|'{$/n  
拒付支票to stop payment of a cheque V'K1kYb  
^ 9UKsy/q  
,C1}gPQ6<  
_?]bd-E  
提示要求付款to present for payment b
k44qL;8  
l03{ ezJk[  
.Cwgl  
Bq3"l%hI  
见票即付持票人payable to bearer 6w|s1!Bl  
Q$^o
IFb  
w9Bbvr6  
UJ* D  
支付指定人payable to order Btp 9v<"  
bz<f u  
y@Z@ eK3  
-|YG**i/  
已过期||无效out of date||stale Zn0e#n  
| vL0}e  
V(3^ev/  
3|x*lmit  
请给出票人R/D||refer to drawer 7u73v+9qn:  
)7jjfD\  
~-ZquJ-  
yyB;'4Af  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6}4?,r  
P'MfuTtT&  
;5Spdi4w  
lLhvpvT  
文字与数字不一致words and figures differ G'<:O(Imu  
z-ns@y(f@X  
/enlkZx=8  
0vR gmn  
支票 '-c *S]:r  
Pfi|RTX$'*  
时间已过account closed [}:;B$,  
i7D[5!  
a4aM.o  
PgHe;^?j  
更改处应加盖印章alterations require initials d^h`gu~3  
W'lejOiw  
%n?&#_G|  
uIh68UM   
*WMI<w~_  
cH>@ZFTF  
时间已过effects not cleared =`<9N%  
v *icoj  
FJ-X~^  
lEAf\T7  
停止付款payment stopped M]|tXo$?  
9B3+$uP  
|xYr0C[Pq  
u-</G-y  
支票毁损cheque mutilated gI~B _0x  
p.@
kv  
qh9d.Q+n  
F-R5Ib-F*A  
汇款||寄钱to remit||to send money  N$ oQK(  
"t0l)P*C}  
nIZ;N!r=i  
(fNG51h!  
寄票供取款||支票支付to send a cheque for payment  GY`mF1b  
pSa pF)1>  
kB[l6`  
~}"5KX\=#  
寄款人a remitter fM/~k>wl  
P*6h$T  
LUaOp "  
U pTVLx^c  
收款人a remittee ]C'^&:&<  
!}lCwV  
CKE):kHu  
v_|k:l  
国外汇票foreign Bill NI  r"i2  
"%(SLQOyy  
z!s1$5:"0  
Y~TD)c=  
国内汇票inland Bill TI/5'Oke$  
]A&pXAM  
=O%Hf bx  
icK>
|
  
跟单汇票documentary bill gCV+amP  
Y6 <.]H  
YMn*i<m  
kk>z,A4 h_  
空头汇票accommodation bill EvYe1Y-  
v?Zo5uVoq  
"|Gr3sD  
3ncN)E/@  
原始汇票original bill I:6H65(&  
*qZBq&7tb  
KwHlpW*  
tdsfCvF=a  
改写||换新票据renewed bill 9^+E$V1@  
gb{8SG5ac  
5pU/X.lc  
:i3 W U%  
即期汇票sight bill||bill on demand LzTdi%u$0|  
yGY:EvH^?  
8S` j6  
4#,,_
\r  
…days after date||…days after date…日后付款 kGmz1S}2
 
hnimd~E52k  
<2af&-EGs  
,!O]c8PcU  
…months after date||…months after date…月后付款 0`/CoP<U  
Ot+Z}Z-  
11vAx9  
s:K'I7_#@  
见票后…日付款…days after sight||…days sight :b0|v`FU  
a>Wr2gPko  
K&VMhMVb  
;i?rd f  
见票后…月付款…months after sight||…months sight bcgXpP  
X[!S7[d-y  
2>[xe  
" l{{H&d  
同组票据set of bills p9 G{Q  
sd%m{P2  
O"X:3srJ`  
6 w'))Z  
单张汇票sola of exchange||sole of exchange K$l@0r ~k  
E unmc  
`mH]QjAO  
@\r 2%M-  
远期汇票usance bill||bill at usance :='I>Gn  
\.'[!GE*c  
)5NWUuH 5  
;|`<B7xf  
长期汇票long bill ~s yWORiXm  
Vr@tSc&  
LzxO=+=9!q  
\Q^grX  
短期汇票short bill GYg .B<Q.  
CZE!@1"<{  
5Bt~tt  
&>!-67  
逾期汇票overdue bill - ~4na{6x  
"Zy:q'`o  
_e/Bg~  
ol K+|nR  
宽限日期days of grace _K&Hiz/'  
s(?%A  
mo+!79&  
[mQdc?n\  
电汇telegraphic transfer （T.T） $Dd-2p  
$o0.oY#  
FJ^\K+;  
=XtQ\$Pax  
邮汇postal order||postal note （Am.）||post office order||money order 'N^*,  
M.xZU\'ty  
=~"X/>'  
9Z }<H/q  
本票promissory note （P/N） -k@1# c+z  
d"@ /{O^1  
{kBsiSvsA;  
<5^m`F5  
押汇负责书||押汇保证书letter of hypothecation fC3T\@(&  
=av0a!  
D.-G!0 !  
WNZYs  
副保||抵押品||付属担保物collateral security 4l{$dtKbI  
j0j!oj)7I  
^BM !TQ%!  
'<xE0
<  
担保书trust receipt||letter of indemnity ~ g-(  
0b/@QgJ  
LF @_|oI  
 WzoI0E`  
承兑||认付acceptance 7r50y>  
4U_+NC>b  
BU4IN$d0Po  
$2,tT;50g  
单张承兑general acceptance +q;{%3C  
FZW`ADq]  
:p,|6~b$  
1r};cY6  
有条件承兑qualified acceptance / Y
 od  
; o Y|~  
o2=):2x r{  
[u$|/  
附条件认付conditional acceptance <i4]qO(0u  
^EKRbPA9:<  
[*Ai@:F  
z HvE_-  
部分认付partial acceptance   $,J0) ~