[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。   kyQ%qBv ^  
会计报表statement of account x-0IxWD%  
^A
^,/3  
I72UkmK`  
/LM*nN$%  
往来帐目account current ~(tZW  
\`#;J?Y|`F  
"-y\F}TE  
eB78z@  
现在往来帐||存款额current accout TR,,=3n  
AC=cz!3iB  
JbG\Ywi0]  
z0Vd(QL  
销货帐account sales `e0U-W]kF  
f- pt8  
N:!XtYA<  
~ X8U@f  
共同计算帐项joint account $V~r*#$.  
o$m64l  
PNXZ3:W  
xDu11W+g  
未决帐项outstanding account ^Ois]#py  
hA?j"y0?  
=YBwO. !%  
V
-CPq  
贷方帐项credit account||creditor account $Trkow%F]  
j-ugsV`2=*  
|H5){2V>K  
{a9Z<
P  
借方帐项debit account||debtor account _> .TB\  
mSAuS)YD  
Q{!l
Lka  
U KF/v
 
应付帐||应付未付帐account payable
Mk= tS+  
EuqmA7s8A  

=/J4(#Xb  
 x;LyR  
应收帐||应收未收帐account receivable f3U#|(%(*  
E$/`7p8)  
bK; -Xcm  
?]f+)tCMs  
新交易||新帐new account %96JH YcX  
\SnW(,`oX  
Wt"@?#L  
WUAjb,eo  
未决帐||老帐old account 4pkc9\  
8[,,Kr)-  
SxC$EQgL  

nG$*[7<0u  
现金帐cash account A,M RK#1u  
b,7:=-D  
g8mVjM\B;  
VZF/2d84&w  
流水帐running account <8!mmOK1  
@.T'  
|]DZc/  
79uL"N;  
暂记帐||未定帐suspense account A) p}AEBc  
@fT*fv   
<!K2xb-d^  
?AyG!F  
过期帐||延滞帐overdue account||pastdue account v*QobI  
Iqe4O~)  
q NU\XO`H  
BkA>':bUr  
杂项帐户sundry account ;7 i 0ko9  

O?D*<rwD  
:^3MN  
;f[Ki$7  
详细帐单||明细表detail account ;%]
Q%7  
<X j:c2@  
"Z }'u2%\m  
O9A.WSJ >}  
呆帐bad account i5|A\Wv"  
O\XN/R3  
u q:>
g  
=bZ>
>-<  
会计项目title of account !zvKl;yT  
@8|-
C  
 #It{B  
:doP66["!  
会计薄||帐薄account-book +kH*BhSj  
#; E,>0  
8~EDmg[  
%D\TLY  
营业报告书||损益计算表account of budiness||business report Z5[ t/  
x<P$$G/  
J@H9nw+Q  
9,82Uta
 
借贷细帐||交验帐account rendered ov#/v\|0  
8Y sn8  
):+n!P  
QT9(s\u  
明细帐account stated a>.2Q<1  
\UGs_5OT  
3kdTteyy +  
b,~4O~z  
与…银行开立一户头to open an account with *r?g&Vw$m  
!?Z}b.%W  
IJs*zzR  
jWiB_8-6  
与…银行建立交易to keep account with b@Ik c<  
R 5r )01  
7cr+a4T33  
6BFtY+.y  
继续记帐to keep account 5sM-E>8G^{  
#|GP]`YT  
D+ LeZBJ  
P@lExF*D1:  
与…有交易to have an account with :'f#0ox  
+yVz) X  
PX(.bP2^Lq  
]"q)X{G(+  
作成会计帐||有往来帐项to make out an account with xFHc+m' m~  
R8c1~'  
O:+#k-
?  
V Z}^1e  
清算||清理债务to make up an account tcwE.>5O  
s)_7*DY  
H-nk\ K<|  
?< #6=  
清洁帐目||与…停止交易to close ones account with vy,ER<  
x5WFPY$wM  
/$! /F@^  
>+7+ gSD#:  
结帐to close an account Cl6y:21]K  
FdKp@&O+1  
G=jdb@V/?  
62PtR`b>  
清理未付款to ask an account||to demand an account \d&j`UVY  
7F>5<Gv:-  
d~D<;7M XJ  
iJZqAfG{m?  
结清差额to balance the account with ..Zuy|?w  
6U @3 xU`  
b~Y
$!fc  
1wW8D>f]K  
清算to settle an account||to liquidate an account||to square an account IwZn%>1N  
bVQLj}%   
ipQJn_:2  
XK`>#*"V  
审查帐目||监查帐目to audit an account 0 oEw1!cY  
I
.p26  
0F1 a  
m[LIM}Gu  
检查帐目to examine an account js^@tgf$x&  
WQ\'z?P  
!?DPI)  
)p~\lM}?d  
转入A的帐户to charge the amount to As account z;zyk  
?uc=(J+6  
k v,'9z  
(8?t0}#t  
以计帐方式付款to pay on account eZ[CqUJ&  
3=o3VGZP  
_SY<(2s]B  
`l9Pk\X[  
代理某人||为某人on ones account||on account of one 2IFri|;-eb  
p Z/x,b#.  
Op" \i   
.</d$FM JE  
为自己计算||独立帐目on ones own account nC
$f0r"z  
c_~)#F%P  
L~"~C(g  
SZpBbX$  
由某人收益并负风险on ones account and risk||for ones account and risk %Nwap~=H;  
-7fsfcGM$  
/1zi(z   
}N ]|zCEj  
由某人负担for ones account||for account of one k:Da+w_'1  
gGxgU$`#c  
ZF_*h`B  
rZLTai}`>  
按某人指示||列入某人帐户by order and for account of one j5Vyo>  
M`-#6,m3  
;2(8&.  
a9j f7r1  
列入5月份帐目for May account :;cKns0OA  
"EQ`Q=8  
Ck%nNy29  
.}&bE1  
编入某中帐项下to pass to the account of||to place to the account of 3V?JX5X\  
iBVV5  f  
7<*sP%6bD  
mDEO$:A  
寄出清算书to send in an account||to send in render an account Z `sM (?m  
n2zJ'  
&W`."  
2.{:PM4Z4  
支票薄cheque book @Hw#O33/'  
'h53:?~  
\L>3E#R-Q  
>'iXwe-  
支票陈票人cheque drawer y2;uG2IS_g  
O68/Hf1W  
[G>8N5@*  
L:nZ_O;  
持票人cheque holder ekND>Qjj  
qPDe; $J )  
9_)*b  
cK%Sty'8+  
不记名支票cheque to bearer||bearer cheque u|&"l  
X31[  
vnwS&;-k~  
&\#If:  
记名支票||认人支票cheque to order KV0M^B|W  
b-ZC~#?|b  
?9'Ukw` g  
-L%tiz`_  
到期支票antedated cheque L}5nq@Uu)  
|l'BNuiU  
A:Pp;9wl  
@xIKYJyU  
未到期支票postdated cheque hC2@Gq  
2L Kpwz?  

I!>pHF
4  
luXcr H+w  
保付支票certified cheque Y` t-Bg!~  
` 1k0wT(  
0aj4.H*%  
*;@V5[^3I?  
未获兑现支票，退票returned cheque YaU)66=u  
P7np -I*  
"I+71Ce  
Qau\6p>^  
横线支票crossed cheque -7{qTe{  
Xy/lsaVskX  
9jW/"  
_]zm02|  
普通横线general crossing hDBVL"  
P(AcDG6K  
j`tBki:  
h[HFZv~{  
特别横线special crossing K;j}qJvsb  
Jd#g"a>zZ  
6WUP
#c@{  
${fJ]  
空白支票blank cheque T7+_/ Qh  
[HO=ii]Wb  
)~@iM.}S2  
*O6q=yg;K:  
失效支票，过期支票stale cheque N;N,5rxV  
,F^Rz.  
e+416 ~X v  
$7\Al$W\  
普通支票open cheque ]1YyP  
JSO'. [N  
CjeAO 2  
=VXxQ\{  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~t0\Q; @($  
8/4i7oOC  
3hUU$|^4gm  
hf#[Vns  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;(0<5LQ  
R|tf}~u !x  
{Ee[rAVGp  
s,~)5nL  
支票换现金||兑现to cash a cheque 8"
:O\^i  
[OTZ"XQLI  
?-.Qv1hs6p  
[&_c.ti  
清理票款to clear a cheque ftr?@^  
)o51QgPy  
EGD&/%aC  
(zv)cw%  
保证兑现to certify a cheque CEOD$nYc  
pXL@&]U
+  
DMeP9D  
\9FWH}|  
填写支票数额to fill up a cheque svT1b'=\$I  
)TH~Tq:  
83~9Xb=!\  
y&F0IJ|`@M  
支票上划线to cross a cheque FEoH $.4  

T~Z7kc'  
 8AX+s\N  
i7
*cpNPO  
开发支票to make out a cheque &i/QFO7y}  
4I %/}+Q  
j4C{yk  
Z#Q
)a;RA  
签发支票，开立支票to draw a cheque||to issue a cheque )'pc1I  
+xGz~~iNh  
8r|5l~`8  
Z{#;my*X|  
透支支票to overdraw a cheque ]E8S`[Vn  
Tw)"#Y!T  
W{JNNf6G  
d|~A>YZ  
背书支票to endorse a cheque N3C 8%  
"M`ehgCBr  
z'9Mg]&>  
"@h 5 SF  
请付票款||清付票款to pay a cheque||to honour a cheque \Gzo^w  
<kY||  
_mi(:s(  
xQKD1#y  
支票退票to dishonour a cheque BAUo`el5  
i*q!
|^M  
Wd 0$t   
}'o[6#_*X  
拒付支票to refuse a cheque qrq9NPf  
$AI0&#NM  
L.]mC!  
uI'g] 18Hi  
拒付支票to stop payment of a cheque 6Eu&% `  
g;M\4
o  
9YtdE*,k  
 pPezy:  
提示要求付款to present for payment TNvE26.(  
p| #gn<z}  
[;]@PKW?w  
x>$ !R\Cj  
见票即付持票人payable to bearer qL\*rYe<  
e>oE{_e  
8/4Gr8o  
o}iqLe\  
支付指定人payable to order zF F=v7[j  
wu2AhMGmw  
_z3Hl?qk=  
w
|1Gb[  
已过期||无效out of date||stale
W1@Q)i  
rI[
Lg0S  
/@*J\0h(-  
X>  *o\   
请给出票人R/D||refer to drawer &M," %w!  
qM$ ~5uu  
u D.E>.B  
 })l+-H"  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .%@=,+nqz  
OoFQ@zE7%  
<?TJ-  
 xYMNyj~  
文字与数字不一致words and figures differ mndUQN_Gb  
[|sKu#yW  
t?-7Z6  
6$'6x2,  
支票 `B`/8Cvg  
`R}D@  
时间已过account closed W biUz2)  
V zx%N.  
t `4^cd5V  
!n`ogzOh  
更改处应加盖印章alterations require initials dwc$?Bg,5  
by {G{M`X  
6]|NB &  
PAe2hJ  
i*9l  
-S=Zsr\  
时间已过effects not cleared lA4Bq  
3q:-98DT  
5k`[a93T  
!U"1ZsO)l  
停止付款payment stopped g~L1e5C]z  
y*M
,&,$  
S?{|qlpy  
-5NP@  
支票毁损cheque mutilated lQ%]](a6  
Ih}I`wY-  
mu1oD;lQ  
6,'!z ?d%  
汇款||寄钱to remit||to send money &DX9m4,y  
*JG?^G"l  
r +] J {k  
Z`xz|:D+  
寄票供取款||支票支付to send a cheque for payment S,5>g07-`  
j$*]'s&_hZ  
xG_ ;F  
LnJ/t(KV  
寄款人a remitter y+RT[*bX5o  
*@Z/L26s;=  
h2Ifq!(:  
r */Pyh  
收款人a remittee F9e$2J)C  
'f`~" @  
?lb1K'(  
L%a ni}V  
国外汇票foreign Bill KQ/v](
77  
E{r_CR+8  
i:WHql"Kw_  
@A6\v+ih  
国内汇票inland Bill Do(7LidC5  
[pbX_  
-p>KFHj6  
8\8uXOS  
跟单汇票documentary bill 9AJ!7J#v"  
Q8M&nf  
',0~\V  
?ZS G4La\  
空头汇票accommodation bill Be2@9  
i^uC4S~  
N_L&!%s  
!23W=N}82  
原始汇票original bill TE*$NxQ 2  
>qx~m>2|8]  
dv%gmUUf}k  
0|{U"\  
改写||换新票据renewed bill d\, 4Wet;#  
O6;>]/`  
bm1ngI1oI  
Qd!;CoOmZs  
即期汇票sight bill||bill on demand 7&klX  
AnPm5i.  
5vYh~|  
v %&f00  
…days after date||…days after date…日后付款 !{s$V2_  
PZpwi?N  
c6s(f  
P,iLqat  
…months after date||…months after date…月后付款 $t1]w]}d  
8Mg4y1)RU  
;lX:EU  
[ZURs3q  
见票后…日付款…days after sight||…days sight p`1d'n[  
D5T\X-+]O  
^i-%FY_i5}  
\\hZlCV,  
见票后…月付款…months after sight||…months sight }#<Sq57n  
w}NgFrL  
8t}=?:B+{  
(L|SE4  
同组票据set of bills 'xStA  
4>Uo0NfL  
<l wI|<  
#TW$J/Jb  
单张汇票sola of exchange||sole of exchange kc8GnKM&mc  
M|d[iaM,  
< q;]  
_gC<%6#V`r  
远期汇票usance bill||bill at usance J~gfMp.  
(^a;2j9  
1V+1i)+  
-#gb {vj  
长期汇票long bill 8ZG'?A+{  
&
v4w3'@1  
4N$svA  
tO[+O=d  
短期汇票short bill FbFUZ^Zj  
IH~H6US  
fws
q:  
&1Cq+Yp
I  
逾期汇票overdue bill kP;:s  
:jp?FF^j;  
n#J$=@  
wmo'Pl  
宽限日期days of grace ~BS*x+M  
qZ\zsOnp  
'R]Z9h  
RX2= iO"  
电汇telegraphic transfer （T.T） 'hya#rC&(  
m qw!C  
>D:S)"  
n;Iey[7_E`  
邮汇postal order||postal note （Am.）||post office order||money order RTY$oUqlZ  
lf|^^2'*2<  
TdQ^^{SRp  
hLm9"N'Pf  
本票promissory note （P/N） ]LSa(7>EU  
E0O{5YF^T  
W^=8
9I4]  
IB!Wrnj?  
押汇负责书||押汇保证书letter of hypothecation <q[*kr  
akCl05YW  
f2yv7t T
 
zi-+@ 9T  
副保||抵押品||付属担保物collateral security #[KwR\b{:+  
t9`NCng 5  
~36c0 =  
(B$FX<K3  
担保书trust receipt||letter of indemnity iMA)(ZS  
ZcWl{e4  
@nT8[v  
r?X^*o9  
承兑||认付acceptance GzB%vsv95  
^U`q1Pg5  
=u'/\nxCF  
YKx0Zs  
单张承兑general acceptance "mH^Owai  
2(c#m*Q!b  
P)\f\yb  
Xj@Kt|&`k  
有条件承兑qualified acceptance S}< <jI-z  
xK y<o  
}`M6+.z3F  
/N^+a-.Qd  
附条件认付conditional acceptance nb|MHtPX  
)?xt=9Lh  
A!Yqj~  
* ;M?R?+  
部分认付partial acceptance   ]Aluk|"`U