[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。   h*X5Oh6  
会计报表statement of account +f
){x9 :  
M9C v00&  
C-
2{<$2k  
J?R\qEq%  
往来帐目account current lE=&hba  
c_~tCKAZ  
 4:Ton  
|BA&ixHe~C  
现在往来帐||存款额current accout  @IE.@1  
T<ka4  

c^F@9{I  
QgF2f/;!  
销货帐account sales .]XB Jc  
Xd 5vNmQn  
kac -@  
/mK."5-cm  
共同计算帐项joint account 5K#<VU*:  
Pl/B#Sbf'  
)x&4 Q=  
};m.8(}$)  
未决帐项outstanding account z km#w  
G=(j a?d  
wn Q% 'Eo  
rds4eUxe  
贷方帐项credit account||creditor account ,R$U(,>_0  
7X{@$>+S  
boeIO\2}P0  
-IE=?23Do?  
借方帐项debit account||debtor account oK@_  
`p#u9M>  
|_\q5?S  
bbG!Fg=qQ?  
应付帐||应付未付帐account payable ecdM+kP  
1$n! Lj=5  
p)c"xaTP#F  
/P[@o  
应收帐||应收未收帐account receivable SYYg 2I  
]N^>>k  
GhC%32F  
CyKupJ.Fq  
新交易||新帐new account m?y'Y`  
:F.eyA|#@G  
5?HoCz]l  
WNp-V02l  
未决帐||老帐old account rd ]dDG  
fX/k;0l  
*@E&O^%cO  
S{S.H?{F  
现金帐cash account 7J|eL yj  
7hAc6M$h;  
UNCI"Mjb  
{s
3j}&  
流水帐running account /g\m7m)u  
gE$@:j  
w9,w?
%F  
115zvW  
暂记帐||未定帐suspense account A)HV#T`N  
fctVJ{?  
D8=a+!l-  
D {N,7kT  
过期帐||延滞帐overdue account||pastdue account [J6q(}f  
9;L50q>s  
3h4'DQ.g  
;T|hNsSt  
杂项帐户sundry account
MuP&m{  
JU!vVA_  
=P`l+k3  
%)}y[ (  
详细帐单||明细表detail account G0Wv=tX|  
5@`DS-7h  
E-b3#\^:  
L=)
Arj@q  
呆帐bad account ~Aoo\fN_U  
#RTiWD[o  
i3< ZFR  
(I ~r~5^  
会计项目title of account dL|*#e  
}
^Ky)**  
jB0ED0)wX  
,H:{twc   
会计薄||帐薄account-book 3sz?49tX  
.*c%A^>  
l>?k>NEpP  
g6(u6%MD  
营业报告书||损益计算表account of budiness||business report Y5\=5r/  
{f[ X)  
L<O"36R  
PJ '.s  
借贷细帐||交验帐account rendered UO8./%'  
t_{rKb,  
XFrgnnt  
{"@E_{\  
明细帐account stated wf /DLAC  
P
P!}w  
Jsw% .<  
#_4JTGJ  
与…银行开立一户头to open an account with |<w Z;d  
gs9VCaIa  
x L]Z3"p%  
.J.| S4D  
与…银行建立交易to keep account with O K2|/y  
6dQ]=];  
>n6yKcjY]  
sI#r3:?i  
继续记帐to keep account `ILO]+`5  
7?EC kuSv  
XdGA8%^cY  
2` j
#eB1  
与…有交易to have an account with V;>u()
 
ui4*vjd  
;sfk@ec  
h;Se.{  
作成会计帐||有往来帐项to make out an account with [" nDw
<U  
O"~BnA`dJ  
V.12  
BZ-)XF'4  
清算||清理债务to make up an account ) \|Bghui  
Hsi<!g.  
nN[gAM (  
)R]gJ_,c  
清洁帐目||与…停止交易to close ones account with {Wh7>*p{3  
k{d)'\FM  
n 2m!a0;
 
`Wy8g?d;bn  
结帐to close an account p@bcf5'  
!>gu#Q{\-  
_ ZC[h~9H  
[sweN]b6F  
清理未付款to ask an account||to demand an account 0Rze9od]$  
z8\;XR  
3f^~mTY9>]  
^VAvQ(b!:i  
结清差额to balance the account with PTFe>~vr*  
sCwX|  
( R0>0f@  
Ij}k>qO/2  
清算to settle an account||to liquidate an account||to square an account ';OZP2  
9;k!dM  
|"XxM(Dm  
d:1TSJff%/  
审查帐目||监查帐目to audit an account c DO<z  
b+3QqbJ[F  
* g;4?_f  
b+qdl`Vd  
检查帐目to examine an account
K%/:V  
>7^i>si  
gjnTG:}}}+  
BO3%p  
转入A的帐户to charge the amount to As account g4fe(.?c,  
-yH8bm'0"  
H^ \2,x Z  
PK7 kpC  
以计帐方式付款to pay on account MEZc/Ru-[  
8>y!=+9_  
69>N xr~k  
"Ooc;xD3<  
代理某人||为某人on ones account||on account of one ;zc
,vs  
i9%cpPrg8  
gkN )`/`*  
_Bhm\|t  
为自己计算||独立帐目on ones own account _[_mmf1;:'  
A]k-bX= s  
9V5d=^  
hRWRXC9  
由某人收益并负风险on ones account and risk||for ones account and risk uh_2yw_  
fX[6  {  
Z(=UZI?  
WMw]W&  
由某人负担for ones account||for account of one {~RS$ |  
W
FBVAD  
L[s8`0  
= g[Cs*  
按某人指示||列入某人帐户by order and for account of one $J
TQA  
'eRJQ*0F  
a~nErB  
*tD`X(K  
列入5月份帐目for May account *>,CG:`D  
 T.{sO`  
JO `KNI  
cii]-%J}c  
编入某中帐项下to pass to the account of||to place to the account of rIg5Wc d  
Cm5:_K`;]  
].C 4RH  
n2#Yw}7^,o  
寄出清算书to send in an account||to send in render an account :J{| /"==  
Mx<?c  
!y{t}|U/d  
XW*,Lo5>H\  
支票薄cheque book +9[/> JM  
=]auP{AlE  
J"&jR7-9  
ojA i2uz  
支票陈票人cheque drawer ief~*:5  
V?*\ISB`}  
RTgR>qI&)  
}>|M6.n "  
持票人cheque holder DG!H 8^  
[4_JK  
Gc' CS_L  
]S=AO/'  
不记名支票cheque to bearer||bearer cheque |QIFtdU5T  
%S
X)Z i=O  
{B_p
js  
y ;$8C  
记名支票||认人支票cheque to order 6_s_2cr  
HZHzjrx  
APC,p,"  
E_[)z%&n2  
到期支票antedated cheque O"<W<l7Q  
[= GVK  
I,:R~^qJ8v  
?y@RE  
未到期支票postdated cheque Gw0_M&  
.[E"Kb}=  
45u\v2,C3  
$\DOy&e  
保付支票certified cheque z DP  
n]N+  
.5;X d?  
eo C@b/F4  
未获兑现支票，退票returned cheque 7HpfHqJ7  
n8!qz:z/  
):Vzv  
VGVZ`|  
横线支票crossed cheque  ;m;a"j5  
qJQ!e
  
H.D1|sU  
Jf/X3\0N7  
普通横线general crossing &@c?5Ie5  
7q'_]$  
Q bg,q  
[^cf lmV  
特别横线special crossing TH`zp ]0  
PMdvBOtS`  
m5G9 B-\?  
ZwV`} 2{  
空白支票blank cheque *6-fvqCv  
M%3\]&  
d"1DE  
vBMuVpzO  
失效支票，过期支票stale cheque nj (/It  
`+4>NT6cu9  
f?ImQYqP
 
FAS+*GFz  
普通支票open cheque 7# /c7
 
\8~P3M":c  
5,>Of~YN  
=*i
cCng  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zH1pW(  
&nc0stuL  
3H_mR j9th  
6hE. i x  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v{N4*P.0T  
yU-^w^4  
)wmG&"qsP  
m#D+Yh/y{n  
支票换现金||兑现to cash a cheque !s>AVV$;0  
 Nn"[GB  
6N{Vcfq  
;{n@hM*O  
清理票款to clear a cheque ndSM*Fq  
t8"*jt  
^1a/)Be{_  
G2bZl% ,D  
保证兑现to certify a cheque !J5k?J&{=  
fkp
rTk^#  
n~1'M/wh  
K/2k/\Jk[_  
填写支票数额to fill up a cheque {*=+g>RgD  
\(nb >K  
h6*&1 r  
'f#i @$|]  
支票上划线to cross a cheque ^4+ew>BLSv  
(1 "unP-  
KtT.WHr(m  
sHqs)@D  
开发支票to make out a cheque Bf72 .gx{0  
pJ` M5pF  
qk;vn}auD]  
P87!+pB(  
签发支票，开立支票to draw a cheque||to issue a cheque c)d*[OI8  
7,i }M  
di@4'$5#  
1]yOC)u"i  
透支支票to overdraw a cheque 9`"o,wGX3  
sr0.4VU1  
@}#"o  
Wc}opp  
背书支票to endorse a cheque tho
AEG80  
[-Zp[  
E<[_L!2  

*]ROUk@K=  
请付票款||清付票款to pay a cheque||to honour a cheque AL%gqt]  
9,?\hBEu  
Oz\mIVC#  
!]%M  
支票退票to dishonour a cheque yI&{8DCCw  
|-WoR u  
j@kL`Q\&I  
 )Ir_:lk  
拒付支票to refuse a cheque U oskfm  
y8Q96zi  
hK!Z~  
+N161vo7  
拒付支票to stop payment of a cheque c0J=gZiP  
Q^^.@FU"x  
" 6T: &>  
IrAc&Ehul  
提示要求付款to present for payment ]r#YU0  
Fq{Z-yVp  
[x{S ,?6  
#q;hX;Va  
见票即付持票人payable to bearer 5^Gv!XW  
R&z)  
h)%}O.ueB  
fI{ZElPp  
支付指定人payable to order i|'M'^3r  
@W\y#5"B  
Mo+mO&B  
RwH<JaL:  
已过期||无效out of date||stale +]n.uA-`[a  
z3l=aAw8  
$rB20!  
Km~\^(a '  
请给出票人R/D||refer to drawer 89I[Dg ;"u  
*wNX<R.  
TBfX1v|Z)  
"W_C%elg  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5lp L$  
~<M/<%o2*  
~|j:xM(i  
j@1rVOmK  
文字与数字不一致words and figures differ 8\Y/?$on  
-*[?E!F  
Sz\"*W;>  
{HV$hU+_)Q  
支票 }$K2h*  
r]x;JBy  
时间已过account closed l@+WGh  
L  lP  
>U~B"'!xV  
0>  pOP  
更改处应加盖印章alterations require initials ^!]Hm&.a  
FHNK%Ko  
Mr}]P(4h  
cD-.thHO  
R
P]hW{:U  
Zk+J=Cwq}  
时间已过effects not cleared ILt95l  
P#o/S4  
{(}Mu R  
1a#oJU  
停止付款payment stopped p100dJvq  
Te%'9-jk  
1vTncU!  
0y$aGAUm  
支票毁损cheque mutilated )oOcV%  
Gt&x<  
/o=V (  
KKm0@Y  
汇款||寄钱to remit||to send money /Kmzi9j+  
1sFTXl  
|>(@n{  
=RR225  
寄票供取款||支票支付to send a cheque for payment L[zg2y  
8uyUvSB  
e^g3J/aU  
e&dE>m  
寄款人a remitter ; 6Wlu3I  
0_HdjK  
gY AXUM,  
g-=)RIwm  
收款人a remittee ^'S0A=1  
V/Hjd`n)`i  
'3Ir(]Wfd  
r3o_mO?X  
国外汇票foreign Bill DPvM|n`TW  
OE(H:^ZR  
E3gR%t   
EG5'kYw2  
国内汇票inland Bill hWK}] gF  
x^aqnKoJ%\  
=z'w-ARy  
tE0DST/
  
跟单汇票documentary bill \oF79   
@;}bBHQz{p  
*F+t`<2  
(: IU
g   
空头汇票accommodation bill CW k#Amt.  
l-"c-2-!  
YV*s1t/  
D'aq^T'  
原始汇票original bill !|`G<WD  
:.['e
`  
.op: 2y9]  
6#XB'PR2p  
改写||换新票据renewed bill ko2Kz k  
>W"g r]R<  
yc5C`r+6  
g(t"+ P  
即期汇票sight bill||bill on demand ua1ov7w$]  
W)jO 4,e O  
'v^CA}  
]]{$X_0n  
…days after date||…days after date…日后付款 8YC\Bw  
&^e%gU8!\  
~lMw*Qw^  
5T;M,w6DV  
…months after date||…months after date…月后付款 @'U9*:}U  
E4RvVfA0F  
LRBcW;.Su  
i"% X[(U7  
见票后…日付款…days after sight||…days sight {hB7F"S  
cZKK\h
f<  
~vnG^y>%  
v4!zB9d  
见票后…月付款…months after sight||…months sight {]plT~{e  
{dJC3/Rf  
yfeX=h  
2?ac\c6"  
同组票据set of bills Z<ozANbk  
J@Eqq
yf"  
an^"_#8DA@  
fk4s19;?  
单张汇票sola of exchange||sole of exchange tLe!_p)  
B"TZ8(<  
Tx?,]c,(u  
pfgFHNH:  
远期汇票usance bill||bill at usance L+Yn}"gIs  
!s#25}9zX5  
tWQ_.,ld  
?-0k3  
长期汇票long bill ;T~]|#T\6  
qEr2Y/:i"  
kA?a}  
`E>HpRcxD  
短期汇票short bill '/U[ ui0{  
9tsI1]1[m  
_x 'R8/  
F+Rto
q|  
逾期汇票overdue bill X=_pQ+j`^  
j*>+^g\Q6  
"P HkbU  
W-q2|N
K  
宽限日期days of grace RvKP&  
.MkHB0 2N  
9{|JmgO!  
GqumH/;  
电汇telegraphic transfer （T.T） ?|'+5$  
IY6DZP  
;hGC.}X  
`rsP
IOu  
邮汇postal order||postal note （Am.）||post office order||money order $Z6g/bD`E  
py.lGywb_  
~4h<nc  
BDSZ'  
本票promissory note （P/N） =LV7K8FSd  
l P& 7
U  
'_,/N!-V  
SLp &_S@4  
押汇负责书||押汇保证书letter of hypothecation 3ny>5A!;2  
C( 8i 0(1  
~>&7~N8  
O6Bs!0,  
副保||抵押品||付属担保物collateral security S[
,!  

; q]Jm  
[ qt hn[3  
<<`*o[^L  
担保书trust receipt||letter of indemnity eznt "Rr2  
P
e6}y  
!E!i`yF  
{Vw+~8  
承兑||认付acceptance I|69|^  
u~n*P``{  
-SZXUN  
HE58A.Q&  
单张承兑general acceptance [P.M>"c\  
G n"]<8yl~  
\MBbZB9@  
c*2U'A  
有条件承兑qualified acceptance 4-;"w;  
+\g/KbV7  
^Pl(V@  
I^"ouM9}Q  
附条件认付conditional acceptance zaWy7@?  
|{W4JFKJ  
2Ya)I k{  
NRu_6~^^  
部分认付partial acceptance   YoyJnl.?u