[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。   &M6)-V4  
会计报表statement of account = EyxM  
CbQ@l@d]  
[YHvyfk~_  
#Vs/1y`()  
往来帐目account current e&OMW,7  
YQ,IdWav  
W ;P1T"*A  
j+Y4>fL$  
现在往来帐||存款额current accout 8MX/GF;F  
@7u4v%,wB  
?uU0NKZA  
U"%k4]:A  
销货帐account sales ,h#!!j\j6  
$-=aqUU  
6lT1X)  
hX`WVVoF  
共同计算帐项joint account wju ~5  
c5;YKON  
,H22;UV9  

>h[tHM O  
未决帐项outstanding account i#kRVua/  
t<ftEJU"'w  
#xW%RF  
g~FB&U4c  
贷方帐项credit account||creditor account Yo| H`m,  
0 WF(Ga/o  
Jgtvia  
X-:Ni_O\ty  
借方帐项debit account||debtor account F#X\}MvEU  
}2`S@Rq.WW  
l2VO=RDiW  
eb9qg.9Z  
应付帐||应付未付帐account payable )tFFa*Z'  
,=$yvZs4[]  
Ct}"o  
6WceDY  
应收帐||应收未收帐account receivable ?=r!b{9  
Qbl6~>T  
i$"FUC~'  
Qi=rhN`  
新交易||新帐new account R^1= :<)C  
%(6f  
?z:xQ*#X  
&sS k~:  
未决帐||老帐old account Gk[P-%%b /  
5Hr(9
)  
*9PS2*n  
2<ef&?ljk  
现金帐cash account ~{^A&#P  
K O)<Zh  
B{)Du :)  
h@{@OAu?  
流水帐running account v|{*y  
{H])Fob  
\?3];+c9  
CvbY2_>Nh  
暂记帐||未定帐suspense account /jj!DO#  
}ZVNDvGH  

g-+p(Ll|  

`Z%XA>  
过期帐||延滞帐overdue account||pastdue account 9sYX(Fl  
NA/+bgyuT>  
A8Jbl^7E+  
f{3FoN=z  
杂项帐户sundry account }PED#Uv  
l\$C)q6O  
1"v;w!uh  
dcHkb,HsO  
详细帐单||明细表detail account /)oxuk&}c  
<}4|R_xY#  
ioa 1n=j  
5~rs55W  
呆帐bad account p%3';7W\  
//wmJ |  
\s~W;m  
U]R7=  
会计项目title of account kQ'G+Kw~F  
HnY: gu  
<m@U`RFm  
r5s*"z  
会计薄||帐薄account-book >`oO(d}n[0  
|ZZ3Qr+%S  
jBE=Ij  
JRodYXjE  
营业报告书||损益计算表account of budiness||business report k?S-peyRO  
9R ugkGy  
!0fK*qIL  
Wq,UxMz  
借贷细帐||交验帐account rendered koqH~>ZtD  
b
%)a5H(  
n"dT^ g  
ait/|a  
明细帐account stated 97Q!Rot  
@l;f'
;+  
~+T~}S  
P}VD}lEyO  
与…银行开立一户头to open an account with ~?L. n:wu  
.0a$ E`V=D  
Pt1Htt:BE  
E3gQ`+wNg?  
与…银行建立交易to keep account with 0e}LZ,9e  
oa9T3gQ?  
|f aXl3|  
|J6CH87>  
继续记帐to keep account :^ cA\2=  
5,mb]v0k  
wEkW=  
#v~5f;[AAs  
与…有交易to have an account with u;Z~Px4]v  
wiFckF/  
XDI@mQmzB  
Fe/*U4xU  
作成会计帐||有往来帐项to make out an account with 
YE^|G,]  
leyX: +  
^$T>3@rDB  
TI*uNS;-  
清算||清理债务to make up an account 9wI1/>  
z{%G  
+Uk/Zg w^  
"C0oFRk  
清洁帐目||与…停止交易to close ones account with /sYD+*a  
( E0be.  
)P,jpE8  
~5JXY5*o  
结帐to close an account UCq+F96j  
Q}m)Q('Rk  
Qb SX'mx<  
7pGlbdS  
清理未付款to ask an account||to demand an account 2} T"|56
 
43(+3$VM7  
gGZ$}vX  
nNL9B~d  
结清差额to balance the account with ,ur_n7+LH  
"4 ovMan  
?5 +=  
hZyz5aZ)K  
清算to settle an account||to liquidate an account||to square an account 5X[=Q>  
?p}m[9@  
IJs`3?  
D+k5e=  
审查帐目||监查帐目to audit an account yuhSP{pv'  
/r]IY.   
\a}%/_M\  
km8[azB o  
检查帐目to examine an account 8Y&(o-R0  
^TDHPBlG  
!qy/'v4  
q5QYp  
转入A的帐户to charge the amount to As account q,+d\-+  
3g} ]nj:N  
\E0Uj>9+[  
EY&hW l*a^  
以计帐方式付款to pay on account :
GO}G`jY  
QDy L0l{C  
PiM@iS  
fpzC#  
代理某人||为某人on ones account||on account of one ~KCOCtiD  
U*,5t81  
` NcWy  
0h$23.  
为自己计算||独立帐目on ones own account X_"TG;*$  
s_VP(Fe@K  
k+%6:r,r&  
 &grT}  
由某人收益并负风险on ones account and risk||for ones account and risk 3;#v$F8R  
J6| 5*|*^  
LiiQ;x  
l*/I ;a$  
由某人负担for ones account||for account of one 7X1T9'jI2  
@-)?2CH[8  
*y F 9_\n  
rFdovfb   
按某人指示||列入某人帐户by order and for account of one lS 9rgq<n  
] S]F&B M|  
HPm12&8,  
=3l%ZL/  
列入5月份帐目for May account ~x`OCii  
IU/dY`J1  
vA :1z$m  
MyAi)Mz~o  
编入某中帐项下to pass to the account of||to place to the account of "ifYy>d  
G'Jsk4:c  
jj.iW@m  
d\D.l^  
寄出清算书to send in an account||to send in render an account IIs'm!"Y>  
(*BQd1Z  
kC0F@'D  
(wnkdI{  
支票薄cheque book M-"%4^8_  
GR Rv0M  
-dZ7;n5&_  
jL>IX`,+6  
支票陈票人cheque drawer Tf<1Z{9  
( {5LB4  
gI<TfcC  
iLNKC'  
持票人cheque holder $62!R]C9\  
J9zSBsp_  
O| ) [j@7  
C/\)-^  
不记名支票cheque to bearer||bearer cheque -]\UFR  
2 D>WIOX  
^ ,d!K2`  

VE6 V^6SL  
记名支票||认人支票cheque to order 7q^osOj"  
:q<8:,rP  
V^As@P8,'(  
(Xi?Y/  
到期支票antedated cheque Zchs/C 9{  
g VplBF7{  
sjvlnnO  
-uHD| }  
未到期支票postdated cheque {.K>9#^m  
GBFYa6\4sT  
#;# V1  
L Me{5H  
保付支票certified cheque #qtAFIm'  
q~48lx DU  

4siNY4i"  
'%vb&a!.6  
未获兑现支票，退票returned cheque {m.l{<H  
o['
HiX  
? suNA  

[I^>ji0V  
横线支票crossed cheque & gnE"  
[#.E=s+&  
oJA%t-&%R  
yZj:Kp+
7  
普通横线general crossing @`^+XPK\  
3Un q 9  
oi^2Pvauh  
!`LaX!bmp  
特别横线special crossing AKk6kI8F  
k7z;^:  
PGF=q|j9K  

D6=Z%h\*  
空白支票blank cheque }RowAGWL  
OXd617  
;}"_hLX  
$T.we+u  
失效支票，过期支票stale cheque Ue^2H[zs-  
r BQFC4L  
OOA%NKV  
(LbAP9Zj#f  
普通支票open cheque kscZ zXv  
<5 X?6*Qvr  
A[`c2v-hF  
{/#^v?,  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y!)  
^x-vOGlR  
i`U:uwW`  
h U\)CM  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V3DXoRE-8i  
: 34]}`-  
^m8T$^z>  
WDQtj$e+  
支票换现金||兑现to cash a cheque 5N<f\W,  
(N{Rda*8  
?a?i8rnWo  
 ARvT  
清理票款to clear a cheque +aR.t@D+"Y  
o!!";q%DX  
t[*;v  
ky>0  
保证兑现to certify a cheque ?0 93'lA  
uTTM%-DMHT  
D1]%2:  
^L#\z7  
填写支票数额to fill up a cheque ~'>RK  
`]%\Y>(a}  
Ww-%s9N<  
IA
_>x9 (~  
支票上划线to cross a cheque
\i_y(;  
_yk} [x0>  
AT Dm$ *  
|<tZ|  
开发支票to make out a cheque j}$dYbf$  
Au3>=x`  
:
?W {vV  
f0H 5 )DJf  
签发支票，开立支票to draw a cheque||to issue a cheque J%}9"Q5  
o8B_;4uB  
3 d $  
,Fo7E  
透支支票to overdraw a cheque 2ED^uc: 0S  
rw_T&>!  
LoZ8;VU  
O0OBkIj  
背书支票to endorse a cheque b[p<kMTir  
D>"U0*h
 
bL*;6TzRK  
uMOm<kn  
请付票款||清付票款to pay a cheque||to honour a cheque Cx$C+  
GtI]6t  
zWvG];fsN  
D~_|`D5WK  
支票退票to dishonour a cheque L$zI_ z  
KY'"Mg^!  
E><!Owxt/  
$[9, 1.?C  
拒付支票to refuse a cheque SjgF
&LD  
^ei[#I  
DC
S$d1  
C
{.{>M  
拒付支票to stop payment of a cheque _\yrR.HIa  
Y#'mALC2  
lsmzy_gV7  
iw1((&^)"  
提示要求付款to present for payment 63:0Vt>hZ^  
{MX_t/o=f  
;-84
cpfu  
,Nl ]rmI  
见票即付持票人payable to bearer 2{naSiaq  
x" 2
1 Jh  
^$3 ~;/|  
'G z>X :  
支付指定人payable to order
il^SGH  
<()xO(  
xh[4d  
INwc@XB  
已过期||无效out of date||stale `K[:<p}  
m(JFlO  
fM8kS  
dIv/.x/V  
请给出票人R/D||refer to drawer !NuYx9L?L  
 |u8hxa  
G3QB Rh{  
QrDrdA  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9_IR%bm  
_DfI78`(  
kfb+OE:7  
Gjuc"JR7  
文字与数字不一致words and figures differ 5xW)nEV  
m'1NZV%#  
Wo5G23:xz  
(zkh`8L  
支票 [o&Vr\.$  
WH :+HNl1d  
时间已过account closed ~D@p
k>I  
ixN>KwH  
|E@Gsw  
p}uT qI  
更改处应加盖印章alterations require initials 6$wS7Cu  
R=HN>(U  
j}8IT  
nut;ohIh  
xXO& -v{  
bTC2Ya  
时间已过effects not cleared bj`cYL%  
>K#Z]k  
>j?5MIm03  
KmV#% d  
停止付款payment stopped 9,5v%HZ  
jM J[6qj  
7-Rn{"5  
aA%$<ItH  
支票毁损cheque mutilated 9\
TvX!)h  
'nt b.S)  
z2t;!]"'l  
|w[}\#2  
汇款||寄钱to remit||to send money y5?T`ts,#  
]>E9v&X0  
n]4)~ZIAU  
bf3LNV|  
寄票供取款||支票支付to send a cheque for payment Wf_aEW&n  
_5M!ec  
;3\Fb3d  
!_<.6ja  
寄款人a remitter Y'/`?CK  
6f6_ztTL  
WlP@Tm5g/  
Ndi'b_Sh\  
收款人a remittee 3f's>+,#%  
&{&lCBN  
aVuan&]*=  
wd*T"
V3  
国外汇票foreign Bill vJGxD\h  
i#lvt#2J0  
PGT!HdX#{  
: ` F>B  
国内汇票inland Bill %H<w.]>  
!=&]#-;b  
9b]*R.x:$&  
g^)>-$=  
跟单汇票documentary bill UkNC|#l)  
!QVd 'e  
^1,]?F^  
i[3$Wi$  
空头汇票accommodation bill %9mB4Fc6b)  
!::k\}DS  
{KwLcSn  
MBcOIy[&A  
原始汇票original bill ^ bM;C_<$f  
k`)LO`))  
AG}' W  
.NjdkHYR  
改写||换新票据renewed bill }J`{g/  
|nry^zb  
0 {{7"  
+*0THol-  
即期汇票sight bill||bill on demand ^0{S!fs  
w#PaN83+  
vW$]:).  
8x,;B_Zu  
…days after date||…days after date…日后付款 (!X:[Ah*$  
D{BH~IM
  
Qg6m  
MiRH i<g0  
…months after date||…months after date…月后付款 "r"]NyM  
3pDZ}{ZZU  
[&3"kb  
iT^lk'?{O  
见票后…日付款…days after sight||…days sight \ vJ*3H6  
't)j  
&<UOi@  
^;@Bz~Z  
见票后…月付款…months after sight||…months sight dje3&a  
2DV{gF  
gP1$#KgU  
$ @1&G~x  
同组票据set of bills GUN<ZOYb=  
38'H-]8q"  
=?*V3e3{  
q6_1`E w  
单张汇票sola of exchange||sole of exchange 3
^ Z tIZ  
ae!_u \$  
Ci*TX  
/=r&9P@Ay<  
远期汇票usance bill||bill at usance :cC`w
X$  
m9e$ZZG$  
V;:A&  
WLh_b)V|  
长期汇票long bill |g;XC^!%=o  
Yhsb$wu  
.FMF0r>l  
=~EQ3uX  
短期汇票short bill _v$mGZpGY  
*n[Fl  
^9{ 2  
y4?>5{`W  
逾期汇票overdue bill ?1412Tq5  
,~4(td+R7  
aPb!-o{  
X*Q7Yu  
宽限日期days of grace 'Gt `3qG  
_%L3?PpF"  
5j}@Of1pd  
jgMWjM6.  
电汇telegraphic transfer （T.T） ~~fL`"  
92tb`'  
@%fkW"y:  
/KV@Ce\  
邮汇postal order||postal note （Am.）||post office order||money order
(f.A5~e  
eBN>|mE4N  
>C&!# 3  
c`jTdV
D  
本票promissory note （P/N） d[Fsp7U}  
q{5Vq_s\  
#F6ak,9S4  
bQeYFY#^  
押汇负责书||押汇保证书letter of hypothecation ^IId =V=2  
mcR!P~"i  
@v'<~9vG  
4C[gW  
副保||抵押品||付属担保物collateral security ;kFp)*i  
J *B`C^i  
"bO]  
#nxx \,i>  
担保书trust receipt||letter of indemnity 2>r.[
  
So 5{E4[  
tvH)I px  
]fc:CR  
承兑||认付acceptance ?@,:\ ,G  
V,"'k<y  
}hf*Jw  
Umd!j,  
单张承兑general acceptance $R5-JvJJH  
ZN1p>+oY!  
g[n8N
{s  
eyG.XAP  
有条件承兑qualified acceptance $k? L?R1  
JU6np4  
p?h;Sv/  
9c6V&b  
附条件认付conditional acceptance YsDl2P  
f_\-y&)+*  
0k>&MkM\^  
g\Zk*5(  
部分认付partial acceptance   yUG5'<lX