[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。   q-k~L\Ys  
会计报表statement of account w%Bo7 'o)V  
,sk0) {rW  
";>>{lYA.  
c;M&;'#x  
往来帐目account current &a/F"?9jL  
 ~ [wh  
=o<iBbK#|  
ytsPk2@WR  
现在往来帐||存款额current accout AhNy+p{  
^y1P~4w?  
+^@;J?O  
|o5F%1o  
销货帐account sales q%rfKHMA50  
"&@v[O)!xu  
_7^4sR8=  
Y+[Z,   
共同计算帐项joint account )"]Nf6  
<}vult^  
*!W<yNrR  
{&qB!axj  
未决帐项outstanding account Y)7LkZO(y  
qh]ILE87(  
AVR=\ qR  
rNl`w.  
贷方帐项credit account||creditor account ~?BN4ptc  
`g~T #U\>d  
DjK  
\_#Z~I{  
借方帐项debit account||debtor account %K$f2):  
QnJ(C]cW  
?)2&L Vrf  
+hW^wqk/.  
应付帐||应付未付帐account payable |Nfi y  
en1NFP  
MU-T>S4  
-$Ad#Eu]M  
应收帐||应收未收帐account receivable zHT22o56X  
Z~WUILx,  
;`(l)X+7  
:RqTbE4B  
新交易||新帐new account dh; L!  
u\uYq  
|+|q`SwJ  
L6jD4ec8  
未决帐||老帐old account $Qc`4x;N
 
$QbaPmHW  
.]IidsgM  
Vui
K5?m  
现金帐cash account 4XCy>;4u  
\A ?B{*  
Kj+=?R~}S  
jJB+UF=  
流水帐running account 42If/N?  
3EHn}#+U  
Q^_*&},V  
>w}5\4j  
暂记帐||未定帐suspense account >0kZ-M5  
z;F6:aBa  
P*\h)F/3}t  
#$ Q2ijT0  
过期帐||延滞帐overdue account||pastdue account  6[{|'  
p3N/"t&>  
RdtF5#\z  
m&36$>r=  
杂项帐户sundry account |hlc#t?  
<NVSF6`  
/@!%/Kl  
ap7Z
T7KW  
详细帐单||明细表detail account ]l~TI8gC  
z(y J
/~m  
4J"S?HsW|  
[;E~A  
呆帐bad account wVw?UN*rm;  
UUuB Rtau  
d8o<Q 9  
2yt)"DnFk  
会计项目title of account Vp5i i]B4  
6H)T=Z|  
NukcBH  
VPAi[<FzOG  
会计薄||帐薄account-book $}*bZ~  
u3Qm"?$`  
n*Q~<`T  
bIR&e E  
营业报告书||损益计算表account of budiness||business report 1F*3K3T {  
a*oqhOTQ  
zlw+=NX  
&ml7368@  
借贷细帐||交验帐account rendered ."u -5r<O  
.w .`1 g  
^)|!nd  
ev$\Ns^g$3  
明细帐account stated 9MI~yIt`L  
|lnMT)^D  
iFypKpHg~  
I&jiH)  
与…银行开立一户头to open an account with Uzx,aYo X  
&m8#^]*  
qVvQ9?  
V^  
与…银行建立交易to keep account with d[p-zn.  
feI%QnK)U  
,?OWwm&J  
Exy|^Dr0  
继续记帐to keep account zn=Ifz)#|  
e)#O-y  
K]  
b#17N2xkT  
与…有交易to have an account with +kMVl_`V  
&"h 9Awn2  
^~iFG+g5  
(pU@$H  
作成会计帐||有往来帐项to make out an account with uVQ H,NA,  
C'_^DPzj  
'UW(0 PXw  
0G=bu5  
清算||清理债务to make up an account KliMw*5(  
aR2Vvo  
n B5:X  
)37.H^7  
清洁帐目||与…停止交易to close ones account with pKnM=N1f  
EGY'a*]cU  
d,c8ks(  
Q7~9~  
结帐to close an account S~ff<A>f  
3p %B  
fW'@+<b  
QO-R>  
清理未付款to ask an account||to demand an account g?}$"=B   
+p:?blG  
>\/H 2j  
)}G?^rDH(  
结清差额to balance the account with n)n>|w_  
4GiHp7Y&A  
D^[}:O{  
_0v+g1x  
清算to settle an account||to liquidate an account||to square an account ZSBa+3;z  
\L-K}U>
J  
@AvDV$F  
Ny\c>$z  
审查帐目||监查帐目to audit an account ':mw(`  
|SO?UIWp  
N`G* h^YQ  
gG 9e.++:  
检查帐目to examine an account :3uC W1  
d-W@/J  
zm&D#)  
A<1:vV  
转入A的帐户to charge the amount to As account pq3W.7z;b  
iEA$`LhO\A  
R>r@I_  
n%SR5+N"  
以计帐方式付款to pay on account TpHvZ]c  
H
P$GI  
eplz5%<  
rzR=% >
 
代理某人||为某人on ones account||on account of one z vM=k-Ec  
MM+xm{4l  
go6
XUe  

Ve]ufn 6  
为自己计算||独立帐目on ones own account z ?3G`  
MR) *Xh  
xla64Qld  
CJDnHuozc  
由某人收益并负风险on ones account and risk||for ones account and risk >nqDUGnEo>  
vxey$Ir  
MHuQGc"e+4  

4(h19-V  
由某人负担for ones account||for account of one <wI
z8V  
> q}Ns^ .'  
(}1:]D{)@V  
^:Mal[IR  
按某人指示||列入某人帐户by order and for account of one YqJ `eLu  
/M0A9ZT[  
[SJ)4e|)  
n^a&@?(+  
列入5月份帐目for May account 8)NQt$lWp  
dGNg[  
mMz^I7$  
cl`!A2F1G#  
编入某中帐项下to pass to the account of||to place to the account of H*gX90{!2  
2j*+^&M/  
w%3R[Kdzk  
$jc&Tk#  
寄出清算书to send in an account||to send in render an account Dc2U+U(J  
{\SJr:  
jMpV c E#  
V5.=08L  
支票薄cheque book -$x5[6bN  
I}Fv4wlZG  
rryC^Vma  
bzl-|+!yB  
支票陈票人cheque drawer 3eg)O34  
dR^7d _!  
'l&),]|$)  
%u)niY-g
 
持票人cheque holder ; qQ* p  
gsSUmf1  
aw3 oG?3I  
[myIcLp^aP  
不记名支票cheque to bearer||bearer cheque ]1^F  
&ody[k?'  
^L,Uz:[J  
vi4lmkyh^  
记名支票||认人支票cheque to order 77]6_  
gf&\)"  
;RElG>#$  
BDO]-y  
到期支票antedated cheque #},4m  
mZ[tB/  
++d%D9*V<  
Uyuvmt>  
未到期支票postdated cheque qgk-[zW#  
k;
fy8  
03!!# 5iJ  
>U.f`24  
保付支票certified cheque _wY<8 F*  
Z ZMz0^V  
<Rno ;  
q_R^Q>ZIe  
未获兑现支票，退票returned cheque Jn+k$'6%#  
>$g+Gx\v4  
/Cl=;^)  
}(yX$ 3?`  
横线支票crossed cheque ;ATn&  
d4r@Gx%BE  
Za>0&Fnf  
|E(`9  
普通横线general crossing u> @Yoyc  
x=7qC#+)  
"UVqHW1%K  
[%1 87dz:D  
特别横线special crossing s (hJ *
  
0&W*U{0F\  
*=KX0%3  
F4#^jat{  
空白支票blank cheque k7R}]hq]""  
E[nJ'h<h  
"h84D&V  
MIn6p  
失效支票，过期支票stale cheque ^(:Z*+X~>  
v
?)u1-V0  
NmH:/xU?^  
Wb;x eG  
普通支票open cheque B.T|e,g26  
gWK NC  
#% 1|$V*:  
Pi !3wy  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *.2[bQL@v  
@5)THYAx4  
sT;:V  
Tl%n|pc  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "(QI7:iM  
~t,-y*=  
Z4Z R]eD  
#n5 DK{e  
支票换现金||兑现to cash a cheque sZ7RiH+I  
$YPQi.  
/5s,< 0Kz  
h88IP:bo  
清理票款to clear a cheque YZHqy++x  
\U
\k$ (  
q]}1/JZS  
Qt VZ)777
 
保证兑现to certify a cheque h]w5N2$}?  
F,NS:mE  
@:M?Re`L  
" {X_[  
填写支票数额to fill up a cheque xtN=?WjVe0  
Zi4Ektj2  
by{ *R  
.15^c+j  
支票上划线to cross a cheque a+_F^   
M9J^;3Lrh  
1}#RUqFrvS  
,iYKtS3  
开发支票to make out a cheque [-pB}1Dxb  
2TZ+R7B?  
RO9oO7 S  
C\d5t4s  
签发支票，开立支票to draw a cheque||to issue a cheque OD~TWT_  
P?Fm<s :  
aN}l&4d  
gL -\@4\wc  
透支支票to overdraw a cheque M,f|.p{,Y  
P:3%#d~q  
NW=tZVQ<X  
1r-#QuV#  
背书支票to endorse a cheque <e%~K4KH  
VdfV5"  
Z?o?"|o  
_;x7vRWmN  
请付票款||清付票款to pay a cheque||to honour a cheque rcyq+wY #  
3~uWrZ.u  
RE?j)$y?`  
OlJkyL8|  
支票退票to dishonour a cheque c{SD=wRt,y  
9"RGf 1]  
s/=.a2\  
SA'c}gP  
拒付支票to refuse a cheque nOE 1bf^l  
(wtw 1E5X  
i(l'f#  
"k%B;!We)  
拒付支票to stop payment of a cheque k"V@9q;*  
V
(LE4P 1  
lbg^ 2|o~~  
;&9A Yh.  
提示要求付款to present for payment uSRvc0R\  
Z%uDz3I\Q"  
KW[Jft  
VSJ08Ngi   
见票即付持票人payable to bearer [61T$.  
\a|bx4M  
> dTJ  
'+Gy)@c  
支付指定人payable to order NxyrP**j  
Oy `2ccQ#  
*Pmk1h2  
D]h~\  
已过期||无效out of date||stale YV 5kzq  
J|Xu]fg0  
?[ts<Ltp  
s7~[7  
请给出票人R/D||refer to drawer ny,a5zEnF  
}?vc1%w  
~{O9dEI  
%N, P? ,U  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vG7aT  
Owa]ax5  
c_3 3.i"I}  
@Q=P6Rz {S  
文字与数字不一致words and figures differ s=uWBh3J  
 xlH?J;$  
xzRs ;AXOp  
w?+v+k\  
支票 KP[H&4eoC  
\AT]$`8@_  
时间已过account closed -'sn0_q/e  
#1v>3H(  
^uy2qO4Yw  
s|1BqoE  
更改处应加盖印章alterations require initials P 3CzX48^  
``:AF:  
8w[nY.#T  
VS:UVe  

} #rdMh  
l9 |x7GB  
时间已过effects not cleared ly{Q>MBM  
zMXlLRC0  
A-"}aCmik  
3>`CZ]ip}  
停止付款payment stopped '|\et aD  
0V:DeX$bZ  
YJ&K0%R  
~[mAv#d&i  
支票毁损cheque mutilated CulU?-[i  
g]z[!&%Ahs  
`xhiG9mz~  
1Ugyjjlz  
汇款||寄钱to remit||to send money 4[S0~O{r  
b s%lMa.o  
b83__i  
=!G3YZ  
寄票供取款||支票支付to send a cheque for payment Ef1R?<  
6PS #Zydb  
tp3>aNj  
4)BPrWea1  
寄款人a remitter 1D0 _k  
h9McC3  
DiB~Ovh|  
EzDj,!!<w  
收款人a remittee ">n38:?R  
&~u=vuX  
%r<c>sFJN  
6;lJs,I1w{  
国外汇票foreign Bill <&?gpRK  
!*0\Yi,6  
ERW >G{+  
z|Hc=AU8y  
国内汇票inland Bill +P7A`{Ae  
G36}4  
::y+|V/  
*ay>MlcV2=  
跟单汇票documentary bill 1$q>\  
LiyEF&_u  
yn0OPjH
 
*nB fF{y  
空头汇票accommodation bill D&{7Av  
x9#>0 4s  
,t+5(qi  
'oZ/fUl|7  
原始汇票original bill sOJH$G3O  
O?8^I<  
y@;4F n/  
8 oHyNo  
改写||换新票据renewed bill *-timVlaE  
\8uP
Hf_  
:<OInKE>Cx  
];waK2'2  
即期汇票sight bill||bill on demand JM#jg-z,~  
5q`d= L,  
OQ$77]XtvL  
!af35WF  
…days after date||…days after date…日后付款
!*:Zcg?7n  
w#Y<~W&  
}2.^n{Y  
OCzWP,  
…months after date||…months after date…月后付款 um@RaU  
C7(kV{h$d  
|H.(?!nTb  
[_jTy;E  
见票后…日付款…days after sight||…days sight r
l^_RI  
uc?QS~H&w  
D?rQQxb  
,.`";='o  
见票后…月付款…months after sight||…months sight '#SacJ\L7  
]@op  
{m9OgR5U  
Dg]ua5jk  
同组票据set of bills 0px@3/  
YF=@nR$_~j  
oJK]oVX9i  
9n!<M) E  
单张汇票sola of exchange||sole of exchange jNN$/ZWm  
Bv$;yR  
OHzI!,2]  
tr2@{xb  
远期汇票usance bill||bill at usance #F5O>9hA  
jxL5L[  
h3issi+N  
?lzg )88I  
长期汇票long bill \xk`o5/{  
wO!k|7:Z  
9hI4',(rE  
E9 QA<w  
短期汇票short bill /sENoQR  
M_V\mYC8I  
6Flc4L8JU  
@`U78)]  
逾期汇票overdue bill "4LYqDe  
ARW|wXh yf  
F;jl0)fBR=  
_;J
7#j~}  
宽限日期days of grace 2RKI M(~  
@B$ Y`eK\  
m
q~7v1kw  
WO*YBH@  
电汇telegraphic transfer （T.T） 7t\W{y  
h2+vl@X  
'DlY8rEGP  
+bvY*^i  
邮汇postal order||postal note （Am.）||post office order||money order F ]\4<  
>Vc_.dR)E  
%;9f$:U  
8ON$M=Ze$  
本票promissory note （P/N） +Ij>\;vM"  
;Gxp'y  
 %"j<`  
uk_?2?>-5  
押汇负责书||押汇保证书letter of hypothecation qt+vmi+~  
+o)S.a+7  
+L*2 6ar6  
PdJtJqA8h\  
副保||抵押品||付属担保物collateral security dc_^  
.hlr)gF&
)  
}4L
v-9s,  
b mZRCvW>A  
担保书trust receipt||letter of indemnity L #p-AK  
nCEt*~t9VE  
A[v]^pv'  
AV AF!Z  
承兑||认付acceptance {hK$6bD3^  
R>[2}R30  
|~k=:sSz
{  
L.lmbxn  
单张承兑general acceptance mgX0@#wFn  
^x%yIS  
}u5;YNmXxF  
4(2}O-~  
有条件承兑qualified acceptance Fs<kMT  
]q7
\  
S0 M-$  
Yt!UIl\<  
附条件认付conditional acceptance S1wt>}w0$  
5NbI Vz  
}m/aigA[1  
iN5~@8jAzz  
部分认付partial acceptance   .Ff;St