[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。   Wu$yB!  
会计报表statement of account RU>qj *e  
F'B0\v=  
9}4~3_gv;M  
~zWLqnS}  
往来帐目account current 6mgLeeY  
M0KU}h  
-_O jiQR  
v?%vB#A^  
现在往来帐||存款额current accout 1i)3!fH0:  

1Lp; LY"_  
)V_;]9<wt  
Imq-5To#  
销货帐account sales +!$`0v
  
#~.RJ%  
K5jeazasp  
q[/pE7FL  
共同计算帐项joint account | :i
d/  
MpIiHKQ G9  
cRWB`&  
S.<4t *,  
未决帐项outstanding account "7jE&I  
- leYR`P  
2Vw2r@S/  
( 5uSqw&U  
贷方帐项credit account||creditor account

ooC9a>X  
~03M
H'  
3=*ur ( Qy  
S_;r!.
  
借方帐项debit account||debtor account >[~7fxjK-  
.*.eY?,V  
YBF$/W+=9|  
;P/ 4.|<  
应付帐||应付未付帐account payable I`i"*z  
 nb6Y/`G  
?ks.M'@  
1uB$@a\  
应收帐||应收未收帐account receivable GQQp(%T  
vbZ!NO!H  
uU^iY$w  
;y50t$0  
新交易||新帐new account 7T t!hf  
)}t't"  
zgH*B*)bj  
s{j A!T}  
未决帐||老帐old account
x;Slv(|M  
,LxkdV  
%/5Wj_|p  
$em'H,*b3  
现金帐cash account Uqy/~n-v<  
%qTIT?6'  
#N'9 w .  
3dolrW  
流水帐running account 4z9lk^#"X  
&ODo7@v`1  
I3d}DpPx%  
qd#7A ksm  
暂记帐||未定帐suspense account VxARJ*4=Y  
fFWi 3.  
]^>:)q  
Bx#=$ka  
过期帐||延滞帐overdue account||pastdue account $ ]#WC\Hv  
A^A)arJS  
5Z5x\CcC3  
7mM
MVz2  
杂项帐户sundry account u]9\_{c]Q  
;gD \JA  
kxJ[Bi#  
p
e\Nwq  
详细帐单||明细表detail account v\@ RwtP  
uoe Zb=<  
VuH ->  
SY%y*6[6  
呆帐bad account J%M
[8  
:."oWqb)  
%Ta"H3ZW  
K7K/P{@9[9  
会计项目title of account Hbd>sS  
( N};.DB1Y  
+}a(jO  
fwV2b<[  
会计薄||帐薄account-book uLWu. Vx  
Jp+'"a  
OE9,D:tv  
9OW8/ H&!  
营业报告书||损益计算表account of budiness||business report 2zW IB[  
=!xX{o?64  
6$'*MpYF4  
N&?V=X  
借贷细帐||交验帐account rendered p'1/J:EnV  
kLZVTVSJt  
' BS.:^  
ck5cO-1>6  
明细帐account stated i/1$uQ  
WKlyOK=}  
VJ&<6  
Hz2Sx1.i  
与…银行开立一户头to open an account with m m`#v g,  
"QxULiw  
!]82$  
^jwzCo-  
与…银行建立交易to keep account with J:Qx5;b
;  
4n7Kz_!SVf  
^MF 2Q+  
:TG;W,`.V  
继续记帐to keep account 3Z=yCec]  
J&,hC%]  
'ET];iZ2  
Q47R`"  
与…有交易to have an account with }9fch9>Zr  
-bzlp7q*  
%HoD)OJe  
e'G=.:
 
作成会计帐||有往来帐项to make out an account with W/>a 1  
YZ4`b-  
MyllL@kP  
C9sU^]#F  
清算||清理债务to make up an account _#:7S sJ  
Babzrt-  
4oiE@y&{4  
:VZS7$5  
清洁帐目||与…停止交易to close ones account with jgIG";:Q  
k1f<(@*`  
m1Ya  
sIgTSdk  
结帐to close an account 8TT#b?d  
~44u_^a  
`@],J  
@ztT1?!e  
清理未付款to ask an account||to demand an account BoYY^ih
 
0lg'QG>  
Sl,DZ!  
Jcze.t  
结清差额to balance the account with B=& [Z2  
nLz;L r!  
1LRP R@b^  
W6NhJ#M7  
清算to settle an account||to liquidate an account||to square an account \EVT*v=}/  
/-[vC$B"  
N wk  
bXF8V  
审查帐目||监查帐目to audit an account =JzzrM|V*  
w+ !c9  
'`k7l7I[@  
`mz}D76~#  
检查帐目to examine an account _.; PLq~0  
Za|iU`e\  
fGlvum  
E0
+L?(;  
转入A的帐户to charge the amount to As account ;7:} iKU  
Sc>mw   
}'eef"DJ9  
 g]?pY  
以计帐方式付款to pay on account }={@_g#  
Z%3CmKdeF  
n ~ad#iN  
t;w<n"  
代理某人||为某人on ones account||on account of one q=5aHH% |  
<|_>r`@%l  
94#,dA,M  
> UZ-['H  
为自己计算||独立帐目on ones own account -@(LN%7
!C  
e3SnC:OWf  
XYWyxx5`  
lz#.f,h  
由某人收益并负风险on ones account and risk||for ones account and risk uK" T~  
V_J0I*Qa4  
azv173XZ  
_D{A`z  
由某人负担for ones account||for account of one {TNORbZz  
I p{R'H
G/  
piM4grg \  
Hvk~BP' m  
按某人指示||列入某人帐户by order and for account of one 1cOR?=G~  
\[3~*eX6  
O00;0w u  
)\u%XFPhS  
列入5月份帐目for May account $uTrM8  
QNx]8r  
\KhcNr?ja=  
M@{?#MkS%  
编入某中帐项下to pass to the account of||to place to the account of >va_,Y}  
62R";# K  
n/1
t UF  
!lNyoX/  
寄出清算书to send in an account||to send in render an account d9S/_iCI  
(7G4v  
uxTgK'3  
~#)hqU'  
支票薄cheque book Bu=1-8@=qs  
)^o.H~Pv  
WBWW7
HK  
VNWB$mM.2  
支票陈票人cheque drawer iZn0B5]ikj  
I+kAy;2  
wx3_?8z/O  
jI\@<6
O  
持票人cheque holder 7zw0g~+  
9{;L7`<  
e1W9"&4>G{  
}X{rE|@  
不记名支票cheque to bearer||bearer cheque h-ii-c?R@0  
T)I)r239h  
s>6h]H  
iRrUIWx  
记名支票||认人支票cheque to order gDU!dT  
{4 Yxh8  
cQt&%SVT]E  
nvrh7l9nX  
到期支票antedated cheque ZXb|3|D  
2@tnOs(*  
9Q,>I6`l  
O` y3H lc  
未到期支票postdated cheque  M99ku'  
,VVA^'+  
C+**!uYIB  
*?t$Q|
2Xr  
保付支票certified cheque j<kW+Iio  
qg#YQ'vWte  
0L/chP  
KuJ9bn{u!C  
未获兑现支票，退票returned cheque Nt$4;  
p48enH8CO  
Y_[7q<L  
H};1>G4  
横线支票crossed cheque .hx(9  
v1{j1~Z
R  
c
~(61Sn]  
:L@;.s  
普通横线general crossing 5/nL[4Z  
14'\@xJMM  
aC}\`.Kb  
"e"#k}z9  
特别横线special crossing rNV3-#kU  
kV1L.Xg  
'EIe5
Op  
b_TI_  
空白支票blank cheque 23r(4  
]#G s6CsT|  
B{Vc-qJ  
a9e0lW:=c  
失效支票，过期支票stale cheque 3/]1m
9x  
k ZG=C6a  
nlB'@r  
1?&|V1
vc  
普通支票open cheque B<EqzP*#  
%@C8EFl%3  
@Pcgm"H<  
1J9p1_d5  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7T[$BrO\  
|j0_^:2r=  
:7LA/j  
sf2%WPK  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
Ee}|!n>  
_3%$E.Q  
P+f}r^4
}  
`W1uU=c  
支票换现金||兑现to cash a cheque Ac U@H0  
eQuw uT  
v K{2  
.
9x*YS  
清理票款to clear a cheque |*t2IVwX  
H 0+- $s;f  
2z !
05]B%  
3}\z&|  
保证兑现to certify a cheque yJ!26  
!$l<'K$  
)]q Qgc&  
w98M#GqV  
填写支票数额to fill up a cheque 6V$ )ym*F  
ied1+H  
9 RDs`>v  
'sZGLgT;m  
支票上划线to cross a cheque Crc6wmp  
X% 05[N  
j>8ubA  
k5K5OpY  
开发支票to make out a cheque <6-73LsHcP  
@cIYS%iZ  
T&[6  
KH#z
=_  
签发支票，开立支票to draw a cheque||to issue a cheque CP\[9#]:  
ggPGKY-b=  
O$,
 
gnZ #86sO  
透支支票to overdraw a cheque 
KgM|:'  
Fq~Zr;A  
=KQIrS:  
~.x#ic  
背书支票to endorse a cheque Pteti  
N<SW $ o  
>[wxZ5))  
nmn/4>  
请付票款||清付票款to pay a cheque||to honour a cheque {f/]K GGk  
!EKt$8W  
9~=zD9,|iA  
neu<zSS  
支票退票to dishonour a cheque 8!35 K  
rNhS\1-  
i Ehc<  
Eg1TF oIWl  
拒付支票to refuse a cheque O1jiD_Y!9  
>x%HqP#_V  
8Y8bFWuc  
@nwVl8  
拒付支票to stop payment of a cheque '2Zs15)V  
*J^FV^E``  
FWeUZI+  
7l-MVn_8  
提示要求付款to present for payment MzB.Vvsy%9  
*PlKl_nP6  
f{2UL ?y  
<v9IK$J  
见票即付持票人payable to bearer 8aHE=x/TL  
>!Y#2]@}o  
"Ia.$,k9  
IR3SP[K"  
支付指定人payable to order 4P?`< K'  
M*n94L=Sg&  
OU` !c[O  
Efe(tH2q  
已过期||无效out of date||stale H[:lQ\  
au1 9Q*r9  
`0%;Gz%}  
2?LP r  
请给出票人R/D||refer to drawer E3p$^['vx  
1O,5bi>t7  
@?J7=}bzz  
FT>>XP8  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o_=4Ex "  
?A\+s,9  
z2Wblh"_  
lGK7XAx,  
文字与数字不一致words and figures differ unFm~rcf  
, 0X J|#%  
lAG@nh^  
*GYLj
[  
支票 O0rvr$.  
,Gbc4x  
时间已过account closed id+EBVHAd  
)$1j"mV  
/m>SEo\{C  
+68age;dM  
更改处应加盖印章alterations require initials Rf)|p;  
A`~?2LH,~F  
/T {R\  
L;g2ZoqIr0  
!|V_DsP  
Iao?9,NL9O  
时间已过effects not cleared *qL'WrB1  
1,zc8>M  
r/':^Ex  
<#"_Qgdix  
停止付款payment stopped h 8M_Uk  
JgHYuLB  
pUmT?N!  
*C|*{!  
支票毁损cheque mutilated 0n4(Rj|}2  
nfZe "|d  
GNwFB)?j  
f6SXXkO+  
汇款||寄钱to remit||to send money D|$0~1y  
!Q_Kil.9  
4_2oDcdf  
\Js*>xA  
寄票供取款||支票支付to send a cheque for payment t{s>B]i^_w  
w(S&X"~  
uk WL3  
#~m^RoE  
寄款人a remitter opn
6 C )  
KCbOO8cQS  
sAA;d  
W:j9KhvT  
收款人a remittee #68$'Rl"o1  
2YQBw,gG  
< fe.  
N|"q6M!ZL  
国外汇票foreign Bill vd^Z^cpip  
YsiH=x  
b s% RWwn  
`B8`<3k/(  
国内汇票inland Bill o&k,aCQC  
WSU/Z[\`H  
v^t oe  
1W0[|Hf2v*  
跟单汇票documentary bill zmuRn4Nv  
&{wRBl#  
=<#++;!I  
yO
\bVu5V  
空头汇票accommodation bill RvU'8Y?>w  
.bV^u  
Je^;[^  
Mw+ l>92  
原始汇票original bill 3*7klu  
8In~qf  
e<A>??h^  
|z@AvS[  
改写||换新票据renewed bill y fuH  
.DnG}884
 
G:|]w,^i  
gd%Ho8,T  
即期汇票sight bill||bill on demand |Q%n nN  
?hp,h3s;n$  
?mVS
c/  
l]R7A_|  
…days after date||…days after date…日后付款 n# ?y;Y\  
- ?  i  
zrE{CdG%y  
A 3q#,%  
…months after date||…months after date…月后付款 #4nBov3d  
{SZv#MrK  
6I_4{  
D#Mz#\
4o  
见票后…日付款…days after sight||…days sight 5YI6$ZdQ  
4`V&Yqwl  
?< Ma4yl</  
^x(s!4d]  
见票后…月付款…months after sight||…months sight 0x&L'&Sp N  
gHXv mR"  
BOdlz#&s  
1Z(9<M1!M  
同组票据set of bills %l%2 hvGZ  
7a/ BS(kq<  
VS~+W
=5}  
LH@Kn?R6  
单张汇票sola of exchange||sole of exchange VGCd)&s  
7
coVl$_Zl  
]R09-s 0$7  
5VVU%STP  
远期汇票usance bill||bill at usance *xx)j:Sc2  
_3g!_  
(2 hI  
elD|b=(-  
长期汇票long bill -Vmp6XY3q  
a=B $L6*4  
x'Nc }  
PyQ\O*  
短期汇票short bill ^`$-c9M?'  
e+m(g  
@a B7dtM  
@y eAM7  
逾期汇票overdue bill $p}q,f.  
\ZSqZDq  
LS-_GslE7\  
:[C|3KKe"  
宽限日期days of grace m.5@qmQ  
B\ZCJaMb  
G]Im.x3O-  
+QSH*(,  
电汇telegraphic transfer （T.T） >@-BZJg/k  
pQ ul0]  
Psf{~ (Ii  
iDsY5l  
邮汇postal order||postal note （Am.）||post office order||money order <)L[V  

5RF*c,cNq  
3n_t^=  
w H`GzB"  
本票promissory note （P/N） 2c*}1 _  
95/;II  
J0t_wMJa  
+ :b"0pu-H  
押汇负责书||押汇保证书letter of hypothecation #!(2@N8  
m&MZn2u[4i  
6>'>BamX  
|b!Bb<5  
副保||抵押品||付属担保物collateral security xHkxrXqeI  
A'n7
u'6=  
Pn?g B}l  
{3Dm/u%=9|  
担保书trust receipt||letter of indemnity Yqt
~h  
530Kk<%^}8  
!|J2o8g  
u3jLe=Y'\  
承兑||认付acceptance {Q^ -  
y8v0>V0)  
R0G D9  
b: I0Zv6  
单张承兑general acceptance cNy*< Tv  
|g<l|lqz|  
@k-GyV-v  
OskQ[ e0  
有条件承兑qualified acceptance *M$$%G(4  
&mba{O  
 Ozsv sa  
8K\S]SZ  
附条件认付conditional acceptance }fhGofN$e  
4Ub7T=LG  
\rH0=~F-P  
oSO~ 72  
部分认付partial acceptance   Yg;7TKy