[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。   +rFAo00E|  
会计报表statement of account uW0Dm#  
B1i&HoGbz  
^\Epz*cL  
kHbH{])  
往来帐目account current TGH"OXV*@  
@(W{_mw  
?rxq//S2  
]114\JE  
现在往来帐||存款额current accout ),(HCzK`  
wAKm]?zB>  
~-f"&@){,  
f!Mx +ky  
销货帐account sales ^`?M~e2FZ8  
svvl`|n%  
4A)@,t9+  
(sqI: a   
共同计算帐项joint account 2Y~nU(  
YhQ%S}  
2y5d  
mlix^P  
未决帐项outstanding account 9>k_z&<  
6wq>&P5
 
kp3%"i&hD  
BcxALRWE  
贷方帐项credit account||creditor account 3=-V!E  
@! {Y9k2  
W2BZG(dm  
"'74GY8,  
借方帐项debit account||debtor account :Z&<5  
]Ns)fr6  
t.Yf 8Gy  
}fJLY\  
应付帐||应付未付帐account payable u';9zk/$  
 &4{!5r  
s("\]K  
.$ ]-::&  
应收帐||应收未收帐account receivable Qs,4PPEg  
1) Nj.#)  
x|$|~6f=n  
+Ze;BKZ3  
新交易||新帐new account xmi@ XL@t  
SS6K7  
T^icoX=c4  
^Lv)){t  
未决帐||老帐old account iAo/Dnp2J  
L6./5`b s  
h+ <Jv   
/B<QYvv  
现金帐cash account E NrcIZ  
)&j@={0  
MdDL?ev  
FfNUFx2N  
流水帐running account DY\~O  
<Hr~|oG  
=
&F~GCZ>  
Y@Ur}  
暂记帐||未定帐suspense account {fJCj152.  
/2'l=R5#  
VWc)AfKe  
Eh*(N(`  
过期帐||延滞帐overdue account||pastdue account !Ahxi);a  
S,x';"  
t:"3MiM=c  
20# V?hX3  
杂项帐户sundry account WbwwI)1  
[1nUq!uTm  
=Z ql6D  
x\oSD1t,  
详细帐单||明细表detail account O(6j:XD  
!t+ 3DMPn  
 Iz[ohn!f  
>a&IFi,j  
呆帐bad account >Ptu-*  
S c]G7_  
e%EO/ 2"  
Y,Lx6kU  
会计项目title of account L2=:Nac  
/;kSa}"Q  
Y]tbwOle  
S=j pn  
会计薄||帐薄account-book }3_>  
L5'?.9]  
 VeSQq  
a`R_}nus*  
营业报告书||损益计算表account of budiness||business report .TCDv4?  
%>$Puy\U  
*E]:VZl  
d^f rKPB  
借贷细帐||交验帐account rendered t3h){jZ  
c8T| o=`k6  
0*_E'0L8e  
je5[.VTM  
明细帐account stated jtUqrJFlQ  
Qj'Ik `o  
Au6Y]  
H~^)^6)^T  
与…银行开立一户头to open an account with [N12X7O3  
0HUylnXf0  
!*f$*,=^  
:_tt9J  
与…银行建立交易to keep account with S@ g(
kIo]  
Q'qX`K+@`  
?
(n v_O  
>ZW|wpO  
继续记帐to keep account wSw> UU  
I]DD5l}\  
L^r & .N\  
2v2XU\u{t  
与…有交易to have an account with ^,,}2dsb>  
y/5GY,z%aL  
Kk*8   
]jYFrOMy4S  
作成会计帐||有往来帐项to make out an account with #f< v%  
Inn{mmz 1  
6]4#8
tR1_  
!-.GfI:q  
清算||清理债务to make up an account !?v_.  
vP=68muD  
3%hq<  
2:_6nWl  
清洁帐目||与…停止交易to close ones account with 6i2%EC9  
![sXR  
Q@ 7d:v  
y$_@
C8?H  
结帐to close an account _CfJKp)  
|q58XwU `  
DY 9]$h*y  
]8}51y8  
清理未付款to ask an account||to demand an account   ?C#E_  
0ZM(heQ  
E5$]0#jB  
B6Eu."T  
结清差额to balance the account with 76wNZv)9  
7@ )  
3+15 yEeA  
z9*e%$+
S  
清算to settle an account||to liquidate an account||to square an account s2#Ia>5!  
MUAs(M;  
Qr9;CVW  
t*=[RS*  
审查帐目||监查帐目to audit an account ](A2,F 9(U  
Jjm#ofv  
xEp?|Q$  
\ l#eW x  
检查帐目to examine an account n{FjFlX2=  
%VH,(}i  
REU,"  
|Ha#2pt{bc  
转入A的帐户to charge the amount to As account b:D92pH  
IQRuqp KL  
Jsysk $R  
68Gywk3]=u  
以计帐方式付款to pay on account $ [A\i<#  
1^4:l!0D  
*y!O\-\S#>  
1|(Q|  
代理某人||为某人on ones account||on account of one =c'4rJ$+  
?B1Zfu0  
pA~}_  
80Dn!9j*  
为自己计算||独立帐目on ones own account p
 1'l D  
njF$1? )sq  
`oJQA$UD  
ujZ`T0  
由某人收益并负风险on ones account and risk||for ones account and risk  ch8a  
A^>@6d $2  
MLu!8dgI  
V0=%$tH  
由某人负担for ones account||for account of one t$18h2yOL  
ZpV]X(Px(o  
wSN9` "  
y|2 <Vc  
按某人指示||列入某人帐户by order and for account of one q(6.VU@  
D o/R.Mgy*  
?vFy3  
6OAs%QZ  
列入5月份帐目for May account 94rSB}b.O  
YQn<CjZ8af  
Yv5H41o"  
"`$,qvNN  
编入某中帐项下to pass to the account of||to place to the account of %.Ma_4o Z  
vR!+ 8sy$  
H#~gx_^U  
iT>u&0B-  
寄出清算书to send in an account||to send in render an account mGjB{Q+  
Io1j%T#ZT  
2'DCB{Jv  
fQJ`&9m*BF  
支票薄cheque book *n CA6i  
#ES[),+|mB  
"' JnFM  
X z J#)}f  
支票陈票人cheque drawer wq$$. .E  
fF(2bVKP:  
l88=  
X
p:A;i9  
持票人cheque holder >}+{;d  
jE\G_>  
gV2vw e  
m+<&NDj.  
不记名支票cheque to bearer||bearer cheque U?*zb  
?woL17Gt  
S,c{LTL  
.a.HaBBV  
记名支票||认人支票cheque to order ;W,* B.~  
u>*a@3$f  
T$5wH )<  
oY)eN?c  
到期支票antedated cheque ?zW'Hi  
nTeA=0 4  
79T_9}M  
1l,fK)z  
未到期支票postdated cheque rNP;53FtZl  
iWs6 !s!  
\@gV$+{9  
e~]P _53
  
保付支票certified cheque q +?&w'8  
?Mjs[|  
uY]';OtG  
\p4*Q}t  
未获兑现支票，退票returned cheque *k{Llq  
T lX
S}5^  
%xkuW]xk  
T3wTMbZ!VK  
横线支票crossed cheque C'JI%HnQ  
Tn7Mt7h  
9q`Ewj R  
[vi =^  
普通横线general crossing @]Jq28  
ynsYU (  
,}t%7I  
REh"/d  
特别横线special crossing *
~PB  
/TMVPnvz.  
>ywl()4O  
bpY*;o$~  
空白支票blank cheque PaTOlHr  
 0~nX
7
 
Zu x L2W  
V^s, 3C  
失效支票，过期支票stale cheque )z7CT|h7S  
fbApE  
:` SIuu~@  
59.$;Ip;g  
普通支票open cheque h4n~V:nNm  
,a5q62)q  
hC$e8t60  
<aPZE6z  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D1RQkAZS  
3o rSk  
K3zY-yIco  
G? SP
z  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )u(,.O[cw  
eE qcAUn  
9O- otAGM  
6nA9r5Ghv  
支票换现金||兑现to cash a cheque /[/L%;a'p  
M(>74(}]  
^iH[ 22b4  
"smU5 s,P  
清理票款to clear a cheque |E6Thvl$  
mU[\//  
~=yU%5 s@  
/ :$WOQ  
保证兑现to certify a cheque %R5-6  
T$kuv`?  
T FHYB9vV  
U%Fa.bL~  
填写支票数额to fill up a cheque ftn10TO*  
rw)!>j+&A  
W(62.3d~}?  
Csu9u'.V  
支票上划线to cross a cheque ",~ZO<P  
LDegJer-v  
UK 6x]tE  
)7N
K+k  
开发支票to make out a cheque ,L%]}8EL"  
whN<{AG  
,tXI*R  
$\m:}\%p  
签发支票，开立支票to draw a cheque||to issue a cheque I?1BGaAA  
/\e_B6pF<  
0<V/[$}\D  
z$QoMq]  
透支支票to overdraw a cheque 8A0a/ 7Lj  
/{j._4c  
z}SJ~WY'[  
|

7K>`  
背书支票to endorse a cheque `j{q  
[VX5r1-F  
x'-gvbj!  
_gH$ ,.j/  
请付票款||清付票款to pay a cheque||to honour a cheque Lt~&K$t7~  
`j3 OFC{7E  
QUkP&sz  
8i^ ./P  
支票退票to dishonour a cheque E 6#/@C,  
[kkhVi5;A  
0OlT^  
P\@kqf~pC  
拒付支票to refuse a cheque %4R1rUrgt|  
*|q{(KX  
mCn:{G8+  
`s69p'<;p  
拒付支票to stop payment of a cheque S5gBVGh  
}x#e.}hf&  
Fsl="RB7f  
%O!xrA{  
提示要求付款to present for payment ml2/ }}  
leF!Uog  
!5'4FUlJ  
;wJe%Nw?  
见票即付持票人payable to bearer {ZdF6~+H(!  
 +mft  
1\{FKOt  
eKuF7Oo  
支付指定人payable to order Q e/XEW  
@8w[Zo~  
tYgHJ~1L*  
J(8?6&=ck  
已过期||无效out of date||stale eU)QoVt  
JPL`/WA0  
oP T)vN?  
n5oX51J  
请给出票人R/D||refer to drawer <l!:#u  
z&c}  
/]0SF_dZ  
a~R.">>$  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]H{*Z3S  
"\vQVZd-E  
0$b4\.0>~  
e?7NW  
文字与数字不一致words and figures differ -Ju;
i<  
+BO kHXk1  
=[:E  
`<P:ly.  
支票 ]1zud  
\N-3JOVy  
时间已过account closed 'C`Ykjf  
m8 _yorz  
KT 6ppo  
7;Lv_Y"b  
更改处应加盖印章alterations require initials [+l
6x1Am  
v:Gy>&  
B#`'h~(7  
} 7:T? `V:  
k;JDVRL  
uzmYkBv  
时间已过effects not cleared f.%3G+  
3P>1-=  
)}"`$6:k`  
S[hyN7sI  
停止付款payment stopped D vU1+y  
q$b4S4Z7  
\ q
q  
EbX!;z  
支票毁损cheque mutilated @PLJ)RL  
{98e_z w  
Q {~$7J  
Sp?e!`|8  
汇款||寄钱to remit||to send money bZAL~z+ V  
2
A";oE  
KXl!VD,#`=  
;!=i|"PG  
寄票供取款||支票支付to send a cheque for payment ")
txFe  
O^6anUV0  
01&E.A  
<s\ZqL$f  
寄款人a remitter ~#P]NWW%.  
Q@PDhISa  
NOkgG0Z  
z$d<ep{6  
收款人a remittee &Ruq8n<  
%{ 3q=9ii  
'3syS sD&O  
W#^.
)V  
国外汇票foreign Bill .L;e:cvx  
QS\wtTXj  
S-3hLw&?  
D*PEIsV  
国内汇票inland Bill -])=\n!=  
2P^qZDG 8I  
);
q~TZ[Do  
<-N2<sl  
跟单汇票documentary bill P,3w b  
|Ox='.oIb  
[eOv fD  
T2.[iD!A  
空头汇票accommodation bill ZMiOKVl  
T*=*$%  
1kvs2  
q3h&
V  
原始汇票original bill Z_S{$D  
XpE847!soL  
pWv1XTs@t:  
%.$7-+:7A  
改写||换新票据renewed bill
R1w5,Zt  
k 9z9{  
"8cI]~V  
v*dw'i  
即期汇票sight bill||bill on demand b8YdON
dy  
LGW_7&0<<  
{ %]imf|g.  
v3X M-+Z4  
…days after date||…days after date…日后付款 XGC\6?L~  
RB%y($  
*W^ZXhrZ  
%+Z*-iX  
…months after date||…months after date…月后付款 :E~rve'  
x{<l8vL=-c  
[>\|QS|  
/T(9:1/G  
见票后…日付款…days after sight||…days sight PR$;*|@  
IOuqC.RJ}o  
p)?6#~9$  
m9i/rK_  
见票后…月付款…months after sight||…months sight Myiv#rQ)  
6W=V8  
zUv#%Q8vw  
Yb/*2iWX  
同组票据set of bills SUUN_w~  
9:VUtx#}2  
NY^0$h  
?8GS*I  
单张汇票sola of exchange||sole of exchange
r-.@MbBm  
V(DY!f_%  
uh2_Rzln  
7X/t2Vih
@  
远期汇票usance bill||bill at usance pe+h8  
| C<#M<  
 +)e|>  
'EXx'z;/#  
长期汇票long bill }b&S3?ONt  
-,p=;t#(  
*tEqu %N1'  
^ W?cuJ8  
短期汇票short bill \I523$a  
9CeR^/i  
xLO Qu.  
23>[-XZb[O  
逾期汇票overdue bill W [K.|8ho  
+?m.uY(  
sTlel&  
gC/ e]7FNr  
宽限日期days of grace  G7al@  
x6s|al  
KbvMp1'9P  
@C L#B98jl  
电汇telegraphic transfer （T.T） G`>]ng  
Kmx^\vDs  
'=fk;AiQ  
sAL ]N][Y  
邮汇postal order||postal note （Am.）||post office order||money order W_Y8)KxG:L  
oYStf5  
k_0@,b3  
 xV5UaD<  
本票promissory note （P/N） G,|!&=Pe|E  
Ws@'2i\;  
V\<2oG  
|9c~kTjK  
押汇负责书||押汇保证书letter of hypothecation /]xa}{^B  
~!r;?38V`  
~RuX2u-2&u  
SXOAa<u5  
副保||抵押品||付属担保物collateral security o"
,8  
d"#Zp&#  
`9J9[!+!`  
A:r?#7 Ma  
担保书trust receipt||letter of indemnity CG=c@-"n/  
ls]N&!/hq  
$?0ch15/  
IFX$
\+-  
承兑||认付acceptance <\aeC2~M  
a:h<M^n049  
*gbK :*_J  
>gk_kl Lh  
单张承兑general acceptance /U~|B
.z@6  
|cPHl+$nh.  
~&?bU]F  
%qP [+N&  
有条件承兑qualified acceptance Y`|+sND  
|\5^ub,m  
G6sK3K  
`Lf'/q  
附条件认付conditional acceptance !'7fOP-J]  
;;Q^/rkC  
`2s!%
/  
}]?Si6_ZZ  
部分认付partial acceptance   Ifj&S'():