[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。   :Cx|(+T  
会计报表statement of account
1|w@f&W"  
<"K*O9nst  
O9>$(`@I  
} )Lz%Z  
往来帐目account current ;/Z-|+!IJt  
|kvH`&s  
^dk$6% 0  
8kdJtEW3  
现在往来帐||存款额current accout Pf,@U'f|  
_4)z:?G5  
%1jcY0zEQ  
R3a}YwJFXF  
销货帐account sales Ng!d6]  
Xj{fM\,"9  
`#l3a
 
OqciZ@#5n  
共同计算帐项joint account ! #! MTk  
RzL(Gnb  
IaSpF<&Y;  
Mth:V45G|  
未决帐项outstanding account (?t}S.>g  
]OdZlZBsJ  
7M7Ir\d0lp  
A&Aj!#  
贷方帐项credit account||creditor account \ B84  
M+VWAh#uD  
#>bj6<  
6*>L ud  
借方帐项debit account||debtor account 3BCD0 %8  
MA:5'n  
E}S%yD[  
J+E,UiZU  
应付帐||应付未付帐account payable #I453  
K6-M.I  
(oX!D(OI  
VS Dua.  
应收帐||应收未收帐account receivable egG<"e*W}N  
aif;h! ?y  
V+lF|CZb5  
Ws`ndR  
新交易||新帐new account r <5}& B`  
Pb8@owG8  
5a_8`cs u  
io+V4m  
未决帐||老帐old account JJtx `@Bc  
/IRXk[  
\|{/
.R  
< z2wt  
现金帐cash account 1F`jptVQ\G  
zX&SnT1~  
Q7XOO3<):  
thJ~* 0^  
流水帐running account X@DW1<wEt  
J>}J~[ap\J  
edq,:  
i I IXv  
暂记帐||未定帐suspense account u7[}pf$}  
7:<w)Al!  
W~ET/h  
{JP q.A  
过期帐||延滞帐overdue account||pastdue account XhM!pSl\  
[rT.k5_  
qtZ? kJ  
]c7X~y  
杂项帐户sundry account 'q)g,2B%  
V3t#kv  
z2uL[deN'"  
, [|aWT%9  
详细帐单||明细表detail account be,Rj,-  
}LT&BNZj  
_rwJ:r  
!o / =,ZIx  
呆帐bad account h0rPMd(K
 
lQ;BI~  
t+8e ?="  
;Y^'$I2fR#  
会计项目title of account "ntP928  
1[SG.  
!=YKfzE  
;ItH2Lw<&  
会计薄||帐薄account-book cl%+m  
\x}\)m_7M<  
{p84fR1P  
8D*nU3O   
营业报告书||损益计算表account of budiness||business report w*ans}P7  
Kgu8
E:nL  
Ur(R[*2bx  
:u14_^  
借贷细帐||交验帐account rendered U-I,Q+[C[^  
\_ 3>v5k|  
9 %T??-  
"Wwu Ty|  
明细帐account stated 43P
LURay  
 yfZNL?2x  
$8=|<vt  
OM*c7&  
与…银行开立一户头to open an account with
0ra'H/>Ly  
C!VhVOy>d  
1 ~zjsi  
e7RgA1  
与…银行建立交易to keep account with N*o{BboK;  
!!y]pMjJa@  
$a M5jH<  
!ZYPz}&N_  
继续记帐to keep account e73=*~kfR  
K tq4b%{  

; Bs~E  
*q=T1JY  
与…有交易to have an account with 8=`L#FkRp  
q>$MqKWM  
Q/+`9z+c  
@NL cO}  
作成会计帐||有往来帐项to make out an account with 8 "l PiW3  
~3F'X  
.AfZ5s]/F  
.^Sglo  
清算||清理债务to make up an account  w4U,7%V  
g+ c*VmY  
O3} JOv_  
W[ l  
清洁帐目||与…停止交易to close ones account with !T
{+s T  
6 c
_#"4  
{&=+lr_h?  
#-0e0  
结帐to close an account {R}F4k  
eZ$7VWG#  
u m
9yO'[C  
YOl$sgg}  
清理未付款to ask an account||to demand an account ,;$OaJ
FT  
@/z\p7e  
Z0,jg)sA4  
mZ+!8$1X  
结清差额to balance the account with ~:ASv>m  
`6Bx8CZ'I  
vO}r(kNJ  
\SWTP1  
清算to settle an account||to liquidate an account||to square an account nip6|dN  
$1yO Zp5  
!eW1d0n'+f  
YuK+ N  
审查帐目||监查帐目to audit an account -?Cr&!*B  
fVbjU1N  
$*#a;w7\C  
jIol`WX  
检查帐目to examine an account R#T-o,m  
p='j/=  
'`>%RZ]  
GX>8B:]o|  
转入A的帐户to charge the amount to As account +: S`]  
YX$(Sc3.6  
1}(22Q;  
7(Fas(j3  
以计帐方式付款to pay on account &<A,\M  
;wn9 21r  
.shi?aWm  
{9@D zP  
代理某人||为某人on ones account||on account of one [:8\F#KW  
@<\oM]jX  
Pb5yz-?  
>mb}~wx`  
为自己计算||独立帐目on ones own account UB$}`39@  
,lZ19B?WP  
=:H-9  
`"5Ub,~  
由某人收益并负风险on ones account and risk||for ones account and risk GA^hev  
msl.{  
lw@Yn>eza  
) /raTD  
由某人负担for ones account||for account of one ^ZwZz
e:2  
5YY5t^T  
_{[6hf4p  
Qit&cnO
 
按某人指示||列入某人帐户by order and for account of one I dK*IA4  
nBy-/BU&  
)lG}B U.  
m#_B
F#  
列入5月份帐目for May account IWv 9!lW  
2js/>L0  
p{Lrv%-j  
L!}!k N:?  
编入某中帐项下to pass to the account of||to place to the account of _2fW/U54_  
qc8Ge\3s  
jSI1t
W8  
#(^<qr  
寄出清算书to send in an account||to send in render an account cMT7Bd  
v;,W ^#`  
<.h7xZ  
#C
9f?fnM  
支票薄cheque book MBWoPK  
kckRHb eU  
Kb;*"@LX  
vk7IqlEQ  
支票陈票人cheque drawer T?8BAxC?K  
,6^<Vg  
KuR]X``2  
?8~l+m6s$  
持票人cheque holder T`#nn|  
*zdD4I=  
L=lSW
7R  
GfONm 6A  
不记名支票cheque to bearer||bearer cheque a 0SZw  
d{fd 5jv;  
Rw+r1vW:A  
"r^RfZ;  
记名支票||认人支票cheque to order fFJ7Y+^  
tA(oD4H9  
![z2]L+TB  
T+Yv5l  
到期支票antedated cheque 7y Cf3  
e$9a9twl  
w%L4O;E]*{  
c.>f,vtcn  
未到期支票postdated cheque Ii0\ Skb  
7 $*E0  
Snkb^Kt  
Uu7]`Ul  
保付支票certified cheque \(Ma>E4PNU  
, z\Qd07u  
B- @bU@H  
^q-%#  
未获兑现支票，退票returned cheque \&
F4Wl>`  
^Gk)aX  
Cu@q*:'  
dA<%4_WZty  
横线支票crossed cheque I~l qg  
?dJd7+A  
(wu'FFJp#  
Zh8\B)0unn  
普通横线general crossing `:&RB4Z  
U$2
Em0HO}  
kqB# 9  
';R]`vWFe  
特别横线special crossing P%R!\i  
i*$+>3 Q-  
pCt2-aam  
z}-CU GS  
空白支票blank cheque t?9J'.p  
q 4Pv\YO  
"rMfe>;FJ  

1gK|n  
失效支票，过期支票stale cheque ;bwBd:Y  
3$"V,_TBZ  
lITd{E,+r  
K~#?Y,}O  
普通支票open cheque |47t+[b  
k (AE%eA  
2S_u/32]W  
U cv7`W gr  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tQ@7cjq8bA  
? =l
b@ U  
gw)z*3]~s  
0_qr7Ui8(  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |ru!C(  
8(`e\)%l0  
}"+"nf5h  
xY?p(>(  
支票换现金||兑现to cash a cheque @95p[  
DOu^   
EY]H*WJJ  
OcUj_Zd  
清理票款to clear a cheque "]jN'N(.  
7=G6ao7  
mh4 VQ9  
2|7:`e~h  
保证兑现to certify a cheque 0WzoI2Q  
}Rz,}^B  
n ^9?(a4u  
!RJ@;S  
填写支票数额to fill up a cheque Ch{6=k bK  
qJF'KHyU{l  
R:n|1]*f3X  
9+ Mj$  
支票上划线to cross a cheque -W6@[
5c  
`IlhLv  
x#E M)Thq  
a5Vlfx  
开发支票to make out a cheque 'bR f>=  
^/Hf$tYI!`  
UG44 oKB  
gK~Z Ch  
签发支票，开立支票to draw a cheque||to issue a cheque kYCm5g3u  
#}fvjJ{  
]2L11"erP  
K'2N:.D:  
透支支票to overdraw a cheque j)G%I y[`  
G[e,7 jev  
N@_y<7#C  
K"[jrvZ=  
背书支票to endorse a cheque \>4 >sCC  
Zbl*U(KU?  
uxdB}H,  
V|A.M-XLv4  
请付票款||清付票款to pay a cheque||to honour a cheque oeKl\cgFx  
`hY%HzV
=  
BO}IN#  
y}FG5'5$13  
支票退票to dishonour a cheque $'}|/D  
1\Bh-t zB  
%{
'[S0@Z  
K8KN <Q s]  
拒付支票to refuse a cheque ~i?Jg/qcxN  
t{UWb~"  
m!zvt   
 e+#Oj  
拒付支票to stop payment of a cheque [jNVk3  
D*46,>Tv  
k~;~i)Eg  
Z}zka<y6K6  
提示要求付款to present for payment Y,mo}X<>  
c>
c3qjWY/  
!M}-N  
Z  OAg7  
见票即付持票人payable to bearer ?mV2|;  
-mO<(wfV>  
sMAH;'`!Eu  
)w}'kih  
支付指定人payable to order V@LBy1z  

G,6`:l  
o;9H~E  
i`6utOq  
已过期||无效out of date||stale gzK/l:  
r#j3O}(n  
q~18JB4WPJ  
6qV1_M#  
请给出票人R/D||refer to drawer [$$R>ELYQ  
#WUN=u   
wBI:}N@.  
IY~I=}  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L#D)[ v"  
ZQR)k:k7  
Grw[h  
mGwJ>'+d  
文字与数字不一致words and figures differ = ?/6hB=7<  
<Qbqxw  
f[`&3+  
l YdATM(h  
支票 rWJRoGk/  
we}5'bS>  
时间已过account closed !}`[s2ji  
$rjm MSxi  
Z5wDf+
 
$Y$s*h_-/<  
更改处应加盖印章alterations require initials w4^$@GtN  
'&|%^9O/"  
\/wk!mWV@  
DjZTr}%q  
0jXDjk5'<  
#~rQ\A!4  
时间已过effects not cleared ^}gZ+!kA  
rCGKE`H
 
J| 46i  
-)"\?+T  
停止付款payment stopped 0ikA@SAq  
MD0d  
CJ3/8*;w  
C{-Dv-<A>  
支票毁损cheque mutilated _ s=<Y^l%x  
'L1y
Fv  
PJKxh%J  
Uu`}| &@i  
汇款||寄钱to remit||to send money ;8]Hw a1!  

)DW".c  
][\ uH|  
 j)mS3#cH  
寄票供取款||支票支付to send a cheque for payment "|WKK}  
K(NP%:  
]3U|K .G  
2fm6G ).m  
寄款人a remitter \u/=?b  
527u d^:  
MqWM!v-M  
-S@ ys  
收款人a remittee d)%l-jj9,  
MzW!iG  
#b&=CsW`  
~ayU\4B  
国外汇票foreign Bill *z'Rl'j9[  
C0>)WVCK  
nrTCq~LO(  
A~a7/N6s;  
国内汇票inland Bill #KLW&A  
} f!wQxb  
@nj`T{* .  
nzB!0U  
跟单汇票documentary bill MA mjoH  
,y7X>M2  
' b,zE[Q  
57N<OQW
f  
空头汇票accommodation bill X*r?@uK
5  
:r_/mzR#  
NA$ODK-  
U<
yKC8  
原始汇票original bill JkNRXC:  
k~1{|HxrE  
f*[Uq0?  
mndNkK5o  
改写||换新票据renewed bill BQ~\p\  
Nu; 9  
m?)F@4]  
Fz$^CMw5K  
即期汇票sight bill||bill on demand z)FGbX  
7YU}-gi  
pWGIA6&v
(  
Wc/B_F?2  
…days after date||…days after date…日后付款 n*qn8Dq  
{'zs4)vw  
4=;`\-7!  
^s/f.#'  
…months after date||…months after date…月后付款 hTAZGV(  
E-#
}.}i5  
'p,54<e  
_4t  
见票后…日付款…days after sight||…days sight Z@#kivcpz  
DB+.<  

Nu%MXu+  
k?Iq 6  
见票后…月付款…months after sight||…months sight OWHHN<  
2MKB(;k  
u+]8S
q  
SDW!9jm>R  
同组票据set of bills H[iR8<rhQ  
)!D,;,aQ  
%y\   
flU?6\_UC  
单张汇票sola of exchange||sole of exchange b U>.Bp]  
5SHZRF(. 2  
4"%LgV`  
$C& E3 'O  
远期汇票usance bill||bill at usance EYKV}`  
)L7h:%h#  
#6Fc-ysk:  
$%3%&+z$I  
长期汇票long bill ]AB4w+6!  
P?YcZAJT*  
`CEHl &w  
BP0*`TY  
短期汇票short bill p+1kU1F
0  
.|3&lb6  
;XGO@*V5T  
b(:U]> J  
逾期汇票overdue bill XRWy#Pj  
+Rd;>s*.Y  
N/N~>7f  
4#wZ#}  
宽限日期days of grace |Skhx9};  
C.9l${QU  
rW0-XLbL5H  
r1[Jo|4vo  
电汇telegraphic transfer （T.T） .0
'FW!;FV  
:^992]EBEj  
:PDyc(s{  
c`_[q{(^m  
邮汇postal order||postal note （Am.）||post office order||money order
c\(CbC  
3 g5 n>8-  
96S#Q*6+R  
@ M  
本票promissory note （P/N） ORo,.#<  
5Ls ][l7  
/}$D&KwYg  
Ex}hk!  
押汇负责书||押汇保证书letter of hypothecation p;9"0rj,z  
'/QS sZR  
% (x9~"  
[$%O-_x  
副保||抵押品||付属担保物collateral security
xg_9#  
~-o[v-\  
tsN,yI]-VA  
RD0=\!w*5  
担保书trust receipt||letter of indemnity =2.q=a|'  
f#b;s<G  
[^2c9K^NK  
xv>]e <":  
承兑||认付acceptance N)^` 15w  
*32hIiCm  
fy|$A@f  
`ehcj G1nY  
单张承兑general acceptance F!& $Z .  
#8qhl  
cMp#_\B  
/K\]z Pq  
有条件承兑qualified acceptance 0 pPSg9  
S<UWv@`U"  
9B?-&t  
gis
;)al  
附条件认付conditional acceptance oA]rwaUX  
.l$:0a  
5l4YYwd>v  
6>&h9@  
部分认付partial acceptance   =`Lci1#pu}