[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。   Wx%H%FeK  
会计报表statement of account wYXQlxdy  
5J.bD) yrP  
IVnHf_PzF  
BN
5[,J  
往来帐目account current J9nX"Sb  
q s!j>x  
sRR(`0Zp  
edq4D53  
现在往来帐||存款额current accout 9 RgVK{F  
lN 4oW3QT  
e`_ LEv  
V]6dscQ  
销货帐account sales <]t%8GB2V  
@Ns Qd_e  
~8Fk(E_  
=!A_^;NQf  
共同计算帐项joint account ,Ks8*;#r  
uk:(pZ-uJ  
:K,i\  
Oc0a77@  
未决帐项outstanding account Zd%k*BC  
K:[F%e  
E?f-wQF  
q'F+OQb1  
贷方帐项credit account||creditor account Ms#M+[a  
SYJD?&C;  
m4Qh%}9%  
K&]G3W%V  
借方帐项debit account||debtor account z (wc0I  
`:K
Y\  
Tn e4  
wH&!W~M  
应付帐||应付未付帐account payable 2 c{34:  
%3-y[f  
zT]8KA   
s?}e^/"v  
应收帐||应收未收帐account receivable :J@gmY:C  
1N-\j0au  
nPl?K
:(  
C`9+6T  
新交易||新帐new account `p-cSxR_  
%)W2H^  
'[:D$q;  
n5NsmVW\x  
未决帐||老帐old account E7UU  
- %h.t+=U  
&%DY\*  
"Ac-tzhE  
现金帐cash account 7(8;to6(  
5c0 ZRV#  
O
m\vMd@!  
K=k"a  
流水帐running account Rtl"Ub@HV  
=s2*H8]  
,!y$qVg'\f  
PiIpnoM  
暂记帐||未定帐suspense account HC s?iJ  
Jhhb7uU+  
0&|\N ? 8_  
l<LI7Z]A  
过期帐||延滞帐overdue account||pastdue account !)0;&
e5  
 "Og7rl  
E A1?)|}n  
'9J/T57]e  
杂项帐户sundry account ChPmX+.i_  
W+?4jwqw  
"7F?@D$e  
6j]0R*B7`Q  
详细帐单||明细表detail account ucW-I;"  
[!#L6&:a8  
.jE{3^  
9IfmW^0  
呆帐bad account ;))+>%SGCt  
h2]P]@nW;W  
SsDmoEeB[  
dOH &  
会计项目title of account mnX2a  
}@q`%uzi  
k)=s>&hl  
bJ {'<J  
会计薄||帐薄account-book "_NN3lD)X  
nT$SfGFj8  
04P}-L,  
&Q#66ev  
营业报告书||损益计算表account of budiness||business report $>eCqC3  
^%{7}g&$u  
{]@= ijjf  
e2oa($9  
借贷细帐||交验帐account rendered eJX9_6m-  
^A&1^B  
~4Fvy'  
`kXs;T6&  
明细帐account stated y/7\?qfTk  
4p ;`C  
:J&oX <nF^  
'S&zCTX7j  
与…银行开立一户头to open an account with
A]oV"`f  
p]+Pkxz]'  
"`e{/7I  
*P=VFP  
与…银行建立交易to keep account with '-XXo=>0MV  
SZ'R59Ee<  
qq
Y"*uJ'  
!?h;wR  
继续记帐to keep account ^k">A:E2  
3;A)W18]  
aeM+ d`f  
P}^W)@ +3k  
与…有交易to have an account with /7F:T[  
d/kv|$XW  
;dgp+  
7[XRd9a5(  
作成会计帐||有往来帐项to make out an account with >}i E(  
&B1WtW
 
[h
v~o~q  
0 /U{p,r6`  
清算||清理债务to make up an account o3P${Rq  
SoK iE  
{cVEmvE8  
Qpc__dA\  
清洁帐目||与…停止交易to close ones account with Iit;F  
/7^4O(iG  
t-bB>q#3>  

-
x`@6  
结帐to close an account +',S]Edx  
y766; X:J  

.}~_a76  
+VOK%8,p  
清理未付款to ask an account||to demand an account @`- 4G2IU}  
lzVq1@B  
yl +gL?IES  
w_K1]<Q*  
结清差额to balance the account with
JU&c.p /  
)zdQ1
&@  
6mxfLlZ  
\\;jw[P0  
清算to settle an account||to liquidate an account||to square an account M!D3}JRm  
U8n V[  
56kI 5:  
e=m42vIB-  
审查帐目||监查帐目to audit an account 'e'cb>GnA  
5K8^WK  
12gU{VD  
z5*'{t)  
检查帐目to examine an account k=T\\]KxC  
/!XVHkX[  
60?%<oJ oH  
k>si5'W  
转入A的帐户to charge the amount to As account MeZf*' J  
VQOezQs\  
#BH*Z(  
"'?>fe\qG  
以计帐方式付款to pay on account T'Dv.h  
U0P~  
B>P{A7Q  
pG;U2wE  
代理某人||为某人on ones account||on account of one \d`h/tHk  
8P&:_T!  
}9}h*RWm  
<bEbweQrgm  
为自己计算||独立帐目on ones own account e^1Twz3z  
LG#t<5y~  
lA8`l>I  
)irEM  
由某人收益并负风险on ones account and risk||for ones account and risk JYHl,HH#z  
ri-b=|h2j  
oE]QF.n#  
p>8D;#HmL  
由某人负担for ones account||for account of one LyFN.2q
w  
6?c7$Y  
8&b,qQ~  
"87:?v[[1  
按某人指示||列入某人帐户by order and for account of one ds[|   
rf{rpe$  
FXkM#}RgNm  
Q*ft7$l&  
列入5月份帐目for May account ][Rh28?I{  
]>Es4 s  
onxLyx|A  
ge8ZsaiU  
编入某中帐项下to pass to the account of||to place to the account of 3L}A3de'  
&6nWzF  
86F1.ve  
I9ep`X6Y  
寄出清算书to send in an account||to send in render an account 4@ai6,<  
gc$l^`+M  
Lt>IX")  
YT(AUS5n  
支票薄cheque book -6B4sZpzD  
rmg}N  
m!HJj>GEo  
vUM4S26"NT  
支票陈票人cheque drawer XlR@pr6tw  
c\AfaK^KF  
z-)O9PV  
|@4' < 4 t  
持票人cheque holder k;FUs[  
o&$A]ph8X  
}-=|^  
xU`p|(SS-  
不记名支票cheque to bearer||bearer cheque =B@2#W#  
)\$|X}uny&  
Btcy)LRk  
8bld3p"^  
记名支票||认人支票cheque to order rFL;'C j@  
pFjK}JOF  
W7nw6;7=  
%1+4_g9  
到期支票antedated cheque II,8O  
Qzw;i8n{  
4'=y:v2  
<wD-qTW  
未到期支票postdated cheque $(x]  
e$rZ5X  
13x p_j  
ncT&G
r  
保付支票certified cheque NK H@+,+V  
'}Z <h?9  
8YSAf+{FtK  
pTLCWbF?  
未获兑现支票，退票returned cheque uoh7Sz5!^  
AFwdJte9e  
+mT_QsLEv  
AH~E)S  
横线支票crossed cheque S3Jo>jXS "  
b@hqz!)l`  
DZ tsy!xA  
[ub e6  
普通横线general crossing sK?twg;D*|  
|M;7>'YNC*  
)zDCu`  
 o-B$J?  
特别横线special crossing l9Q-iJ  
mj7#&r,1l  
5*u+q2\F  
c'\dFb9a  
空白支票blank cheque SNk=b6 `9  
Z6MO^_m2  
QS;f\'1bb  
'i|YlMFIg  
失效支票，过期支票stale cheque R[]Mdt<  
b^vQp
iz  
@gK?\URoT
 
W: z;|FF  
普通支票open cheque aV0"~5  
B/Ws_Kv  
uHRsFlw  
Z*6IW7#  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [AJJSd/:  
jT;;/Fd3/  
}4X0epPp;:  
R[+<^s}p/  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges MVUJD{X#  
+R7
5
v)  
i SQu#p@  
|-~Y#
]  
支票换现金||兑现to cash a cheque * kh tJ]=  
]A_`0"m.U  
9H1rO8k  
lq7E4r  
清理票款to clear a cheque -m
#)B~)  
DzRFMYBR  
pEz_qy[#  
%E;'ln4h&,  
保证兑现to certify a cheque X2'0PXv>!  
;8 lfOMf  
M X]n&  
9} .z;prz  
填写支票数额to fill up a cheque ;}p  
[{/jI\?v  
)0k53-h&  
]T) 'Hb  
支票上划线to cross a cheque @IZnFHN  
bpa?C  
[mueZQyI?0  
ql ~J8G9  
开发支票to make out a cheque `uTmw^pZX  
o^wqFX(Y  
2
MK-5Kg  
O^rDHFj,  
签发支票，开立支票to draw a cheque||to issue a cheque bW+:C5'  
%!#azI  
a?oI>8*  
`XDl_E+>l  
透支支票to overdraw a cheque uhq8  

akTk(  
M D#jj3y  
F((4U"   
背书支票to endorse a cheque ;5Ac FB  
3PF_H$`oJ  
dDGQ` +H9  
b7ZSPXV  
请付票款||清付票款to pay a cheque||to honour a cheque ?gXp*>Kg[  
b#o|6HkW  
gnHbb-<i,  
ksm~<;td  
支票退票to dishonour a cheque 9A#i_#[R  
!bP@n  
8RHUeRX  
HK%7g  
拒付支票to refuse a cheque 43 :X,\~)  
]I6 J7A[  
.jK4?}]  
?&uu[y  
拒付支票to stop payment of a cheque !PE]C!*gv&  
c+GG\:gM  
\ 6MCxh6  
:~SyL!  
提示要求付款to present for payment uEx-]F  
wKY_Bo/d  
H%{+QwzZ[j  
DW3G
 
见票即付持票人payable to bearer -ze J#B)C  
%]7d`/  
BL4-7  
[PbOfxxgA  
支付指定人payable to order iJ|uvPCE  
MfkN]\Jyw  
UL9n-M=  
$NO&YLS@  
已过期||无效out of date||stale HOJV,9v N  
oD@7 SF  
$`'/+x"%  
L4 l!96]a  
请给出票人R/D||refer to drawer ;GD]dW#  
Z #m+ObHK1  
BLJj(-  
!1b;F*H  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9MqGIOQ${j  
W
n}'bqp  
S`]k>' l  
'4<1 1(U  
文字与数字不一致words and figures differ N4HqLh 23H  
7IM@i>p%  
\lNN Msd&  
lk80#( :Z  
支票 Jfl!#UAD|n  
(C)p9-,  
时间已过account closed Uoix  
Ef{Vp;]  
'/% H3A#L  
z([</D?  
更改处应加盖印章alterations require initials 9-m=*|p  
;]:@n;c\  
l}M!8:UzU  
a"u0Q5J  
@9|hMo  
T&7qC=E#5  
时间已过effects not cleared {BU
;$  
+x}<IS8  
Fv`,3aNB  
`~q<N  
停止付款payment stopped vY`s'%WV  

"-V"=t'  
7"D.L-H  
cj5+NM"  
支票毁损cheque mutilated ;i+#fQO7Q  
x'R`. !g3  
\Y}8S/]  
^5 Tqy(M  
汇款||寄钱to remit||to send money d m%8K6|  
<1M-Ro?5k  
}*"p?L^p{  
\1Em`nvOX  
寄票供取款||支票支付to send a cheque for payment b>JDH1)  
|$_sX9\`?|  
y"w ShAR  
S>1Iky|  
寄款人a remitter ~61v5@  
VVOd]2{  
4H]L~^CD  
uM6+?A9@l  
收款人a remittee z2>lI9D4V  
Thit  
}JAG7L&{  
wq`Bd  
国外汇票foreign Bill 0:d_Yv,D  
65^9  
(dSL7nel;L  
*~i ])4  
国内汇票inland Bill 7D5]G-}x.  
:9 ^* ^T  
Y:a]00&)#Y  
f& '  
跟单汇票documentary bill VP]%Hni]  
B^9j@3Ux  
?6Y?a2 |  
q'82q Y  
空头汇票accommodation bill -3Vx76Y  
4{`{WI{  
ekCC5P!  
TRq6NB  
原始汇票original bill ZJs$STJ*  
V~5jfcd  
JaGtsi9%.  
G'A R`"F  
改写||换新票据renewed bill wAW5 Z0D  
LFtt gY  
g}',(tPMZ  
_5N]B|cO  
即期汇票sight bill||bill on demand "#\;H$+  
ySDH"|0  
HC,Se.VYS  
D>tR-
  
…days after date||…days after date…日后付款 TWFr 4-  
BF{Y"8u$  
d-dEQKI?;  
0:Ol7  
…months after date||…months after date…月后付款 )P|),S,;Z  
oM
`0y@QCf  
&KR X[2  
Y/zj[>  
见票后…日付款…days after sight||…days sight 65Yv4pNL  
Q$@I"V&G.  
*bA.zmzM  
YcpoL@ab  
见票后…月付款…months after sight||…months sight ;;N9>M?b  
NHZz _a=  
^$hH1H+V  
|8tilOqI  
同组票据set of bills D!IY&H,wo  
ut7zVp<"  
W|63Ir67  
x+@rg];m  
单张汇票sola of exchange||sole of exchange 4@# `t5H  
j+ 0I-p  
A{D];pE`  
& FN.:_E  
远期汇票usance bill||bill at usance
j HJ`,#  
L0WN\|D  
'AS|ZRr/  
:^B1~p(?sK  
长期汇票long bill RdRp.pb8  
;@Y;g(bw:  
5taT5?n2  
.jWC$SVR  
短期汇票short bill n]o<S+z  
X?qK0fS  
i6Emhji  
\n|EM@=eE  
逾期汇票overdue bill 5uj?#)N  
~%kk eh\j  
Vb]=B~^`  
%^1V4  
宽限日期days of grace JO6)-U$7UG  
ok\vQs(a  
z/@slT  
aE$[52  
电汇telegraphic transfer （T.T） @O^6&\s>  
@YTaSz$L  
)cMh0SGcM1  
_TQj
~W<  
邮汇postal order||postal note （Am.）||post office order||money order @>Km_Ax  
3K0A)W/YEs  
|"CZ
T#  
O.M>+~Nw  
本票promissory note （P/N） #( 146  
3kp+<$  
U$D65B4
=  
l L@XM2"  
押汇负责书||押汇保证书letter of hypothecation M\Ye<Tk  
eiaF
aYe\  
[MM~H0=s  
1JG'%8}#8  
副保||抵押品||付属担保物collateral security YHygo#4=8  
4*cEag   
F8,RXlGfA[  
j[J-f@F \Y  
担保书trust receipt||letter of indemnity i#Bf"W{F  
YWO)HsjP  
9W1YW9rL  
ag;pN*z  
承兑||认付acceptance jZkcBIK2  
aP
@N)"  
Ww+IWW@  
2*l/3VW  
单张承兑general acceptance h_3E)jc  
fW1CFRHH  
%axh`xK#  
}?_?V&K|  
有条件承兑qualified acceptance sfugY(m  
CXx*_@}MU  
A>
;bHf@  
u$Jz~:=,  
附条件认付conditional acceptance 6@F9G4<Z  
;)z:fToh  
Y0dEH^I  
' ;FnIZ  
部分认付partial acceptance   Ma']?Rb`