[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。   qh40nqS;9  
会计报表statement of account 2X= pu.;F  
GadZ!_.f  
-0tHc=\u(  
DbL=2  
往来帐目account current s={jwI50  
o1dECLQa  
DGQGV[9%4C  
cyQ&w>'  
现在往来帐||存款额current accout @$e!|.{1q  
)`*=P}D  
"1#piJ  
&~6W!w  
销货帐account sales EWr8=@iU  
oX;D|8
f  
&:}{?vU  
(|
*CVI;
 
共同计算帐项joint account U|NVDuo{{x  
8}Qmhm`_j=  
@77%15_Jz  
b!pG&7P  
未决帐项outstanding account )J['0DUrZK  
SDW_Y^Tb  
 UE-+P  
6dzY9  
贷方帐项credit account||creditor account Zeeixg-1<  
1&wI*4  
~0^d-,ZD5  
]W7e2:Hra  
借方帐项debit account||debtor account LzS)WjEN  
2,3pmb  
%]iDhXLr  
  OH*  
应付帐||应付未付帐account payable gXQ s)Eyv  
qkLp8/G>pO  
9(CY"Tc3  
m7F"kD  
应收帐||应收未收帐account receivable {zri6P+s  
y9#r SA*  
%#zqZ|q  
l?UFe$9(  
新交易||新帐new account {Y(#<UDM  
Jw b'5[R  
%+{[%?xh  
n@`:"j%s_  
未决帐||老帐old account O\"k[V?.V  
FthrI  
/3!c ;(  
`L=d72:  
现金帐cash account SdJGhU  
W{1"  
$$tFP"pZ  
k,kr7'Q  
流水帐running account ,8Yc@P_O  
+'@j~\>^yJ  
[\rnJ lE  
3rUuRsXn  
暂记帐||未定帐suspense account `> :^c  
.EXe3!J)!  
\%! t2=J !  
u51%~  
过期帐||延滞帐overdue account||pastdue account DA(ur'D  
kW!`vQm~  
G""L1?  
Z.iQ
m{bI  
杂项帐户sundry account 6 #vc"5@M  
TB@0j ;g  
Q
~y) V  
ayR;| S  
详细帐单||明细表detail account _^(}6o  
%!v gAH4  
@|i f^  
wyVQV8+&>  
呆帐bad account 6iZ:0y0t+6  
U^@8ebv  
^G*zFqa+`  
i"HENJyCb  
会计项目title of account M< 1rQW'  
%_>+K;<  
y. A]un1  
WbP wO  
会计薄||帐薄account-book \LI 2=J*  
rRK^vfoJ`  
)dM
Xn2O  
jb5nL`(j$  
营业报告书||损益计算表account of budiness||business report 3ZhB 8 P  
i=ztWKwKf  
ER)<Twj  
,]\:]Y&?  
借贷细帐||交验帐account rendered r{Stsha(  
[tP6FdS/M=  
yE80*C~d  
@
|1/yQgi  
明细帐account stated ,O;+fhUJ(  
/ >As9
|%  
rK@UCRf  
?#cX_  
与…银行开立一户头to open an account with t622b?w  
F[65)"^  
DKzP)!B "  
u>cU*E4/  
与…银行建立交易to keep account with ?d? cD  
'h:[[D%H`  
sXm Z0Dv  
G|"`kAa  
继续记帐to keep account oV7A"8L^a  
@6~OQN  
v.aSf`K  
3XeCaq'N  
与…有交易to have an account with ?pLKUAh  
G#~6a%VW  
CLU[')H0  
1 ^k#g,  
作成会计帐||有往来帐项to make out an account with aJ"Tt>Y[.~  
7r_Y.  
wJb\Q  
B_B~Y8=3`  
清算||清理债务to make up an account HKr6h?Si^  
),K!|7#h  
D-zqu~f`  
@Lj28&4:<  
清洁帐目||与…停止交易to close ones account with /y\KLa  
pFu3FUO*;  
wN])"bmB  
)I`6XG  
结帐to close an account -9 AI@^q  
Tk'YpL#U  
\\qw"w9  
D;VFMP  
清理未付款to ask an account||to demand an account LZ@4,Uj  
*(~=L%s  
ya9V+/i7T_  
e/?>6'6 5  
结清差额to balance the account with wHQyMq^  
ypuW}H%`  
!5~{?sr>  
&k5 Z
|d|  
清算to settle an account||to liquidate an account||to square an account ]i=\5FH e  
S*o%#ZJN  
(wNL,<%~  
CbJ ]}Z  
审查帐目||监查帐目to audit an account ~PT(/L  
T/%s7!E  
;b[% L&  
W*hRYgaX3  
检查帐目to examine an account B_k[N}|zD  
:VPZGzK4  
o0>z6Ya<  
/=x) 9J  
转入A的帐户to charge the amount to As account s!q6OVJ-  
^G,]("di`  
i0($@6Lh  
t` R#pQ  
以计帐方式付款to pay on account ;[-dth  
4Lx#5}P  
*8zn\No<,  
m~fA=#l l  
代理某人||为某人on ones account||on account of one +h6cAqm]  
|wKC9O@%  
p;dH[NW  
nlsQf3  
为自己计算||独立帐目on ones own account ZJ} V>Bu-  
(Ck|RojC  
9=D\xBd|w  
@)>9l&  
由某人收益并负风险on ones account and risk||for ones account and risk H R55|`]  
i6)$pARp  
D>u1ngu  
y>vr Uxgo  
由某人负担for ones account||for account of one .0:twj  
&46h!gW  
D 7b<&D@  
#h@/~xr  
按某人指示||列入某人帐户by order and for account of one igp[cFN  
ocCC63J  
3_W1)vd{
 
2*6b{}yJH  
列入5月份帐目for May account :, $:@  
(gQ^jmZPG  
Kb~s'cTxIO  
0/d+26lR  
编入某中帐项下to pass to the account of||to place to the account of XV+s 5C  
9 veq  
(&4aebkZO  
Ey$J.qw3  
寄出清算书to send in an account||to send in render an account >|L,9lR_b  
, ;L  
=j]us?5  
CUgXpU*  
支票薄cheque book 0wV!mC  
|?n=~21"1O  
)A9K
9pZj  
A0sydUc  
支票陈票人cheque drawer =e/{fUg8f  
m!3L/UZ  
 6RV]9  
& IVwm"  
持票人cheque holder ]w.:K*_=  
ps1ndGp~#  
:B?X
No  
N!>Gg|@~  
不记名支票cheque to bearer||bearer cheque |Ui1Mm  
CZ*c["x2  
6/@"K HHVe  
Bi9 b"*LN  
记名支票||认人支票cheque to order Fx2z lM&  
i|PQNhUe  
$F-qqkR$  
|><hdBQXX<  
到期支票antedated cheque Ym+k  \h  
SovK|b&  
@ ^oOXc,r$  
:9N~wd  
未到期支票postdated cheque fyIL/7hzf4  
D4[1CQ@}4D  
elCDPZTf  
_sIhQ8$:  
保付支票certified cheque %m]9";  
59gt#1k  
09<O b[%h  
8MgoAX,p  
未获兑现支票，退票returned cheque 6r/NdI  
;:Q 5?zM  
U.<';fKnT  
]5W0zNb*  
横线支票crossed cheque Tct8NG  
=8 S*t
5  
/gh=+;{  
#y13(u,dN  
普通横线general crossing yS0YWqv]6@  
N%!8I  
M7{w7}B0@  
/gT$d2{  
特别横线special crossing <CIJ
g*  
mw%do&e  
@'`!2[2'?  


b=v  
空白支票blank cheque P.
mz$M  
,-^Grmr4M  
8<ZxE(v  
An cmSi  
失效支票，过期支票stale cheque [mphiH/  
3RG*:9  
/n;-f%dL  
T X.YTU  
普通支票open cheque $}&Y$w>S  
p x1y#Q  
4hdxqI!y2  
:4s{?IY
)l  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tZmo= 3+:  
XB,  2+  
t98t&YUpm  
g*69TqO^  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]b
!o(5m  
>2l1t}"\  
xayo{l=uGv  
!Kr|04Qp#x  
支票换现金||兑现to cash a cheque 8px@sXI*`  
lPyGL-Q  
c}GmS@  
P3X;&iT  
清理票款to clear a cheque $Kgw6  
AE!DftI  
gV@FT|j!i  
ZaJg$  
保证兑现to certify a cheque @NlE2s6a  
]V*s-och'  
mxk :P  
%PozxF:  
填写支票数额to fill up a cheque RGFanP  
9x@( K|  

xtWQ.  
UFBggT\  
支票上划线to cross a cheque yJ*`OU#  
3D L7   
+{U0PI82  
i]&C=X  
开发支票to make out a cheque +bpUb0.W  
$SAq/VHI1]  
e;L++D
 
QND{3Q  
签发支票，开立支票to draw a cheque||to issue a cheque B1)gudP`  
yh0zW $  
)H@"S]?7i"  
..BIoSrj  
透支支票to overdraw a cheque A|>~/OW=@  
R-8>,  
3cfJ(%'X  
50r3Kl0  
背书支票to endorse a cheque kI7c22OJ  
iUDNm|e  
#1fT\aP   
FYPv:k  
请付票款||清付票款to pay a cheque||to honour a cheque BUcPMF%\y:  
]}7 FTMGbY  
P^9y0Q  
O
sI>gX>  
支票退票to dishonour a cheque OpFe=1Q  
f_A'.oq+  
Mttt]]  
>YG1sMV-J  
拒付支票to refuse a cheque a#3+PB#  
wW2b?b{*Z  
2to~
=/.  
#snwRW>=[  
拒付支票to stop payment of a cheque ]q!,onJ  
RcJ.=?I!  
&1
nZ%J9  
b
loe|o!  
提示要求付款to present for payment QuFzj`(  
NTq#'O) f  
C8ss6+k&  


pXn(#n<  
见票即付持票人payable to bearer NsbC0 xLd  
2rxZN\gyL  
wXUP%i]i =  
;MSdTHN"  
支付指定人payable to order $MW-c*5a  
#B_Em$  
9gWR djK:  
kT7x !7C  
已过期||无效out of date||stale v67utISNI  
D1xIRyc/  
jVW .=FK  
Tt^PiaS!  
请给出票人R/D||refer to drawer lI,lR  
+=_^4  
<V`1?9c7D1  
7E0L-E=.  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XSfl'Fll D  

VIIBw  
;dC>$_P?  
cx+w_D9b!  
文字与数字不一致words and figures differ m!'moumL;  
<[*%d~92z  
LgG7|\(-  
.$o0$`}  
支票 %#AM }MWIa  
MKdS_&F;~  
时间已过account closed nky%Eb[\  
XIe p3l*  
]t2zwHo#  
blVt:XS{,m  
更改处应加盖印章alterations require initials ;FQ<4PR$  
st7\k]J\  
[ GcH4E9r  
T O]wD^`  
UrC>n  
wSV}{9}wr%  
时间已过effects not cleared >]ghme  
\zx &5a #  
2`Dqu"TWh  
-(oFO'Lbg  
停止付款payment stopped t[r<&1[&  
,ORwMZtw{H  
wI0NotC  
pqT+lai)#  
支票毁损cheque mutilated tf
AO#htq  
W5)R{w0`GD  
AhyV  
YK{E=<:  
汇款||寄钱to remit||to send money tyI!y~-z  
#7*{ $v  
{s{b nU  
Z&Qz"V>$  
寄票供取款||支票支付to send a cheque for payment Y^Y1re+}  
$~;h}I  
NMy+=GZu^  
On`T p
z/  
寄款人a remitter .="/n8B  
B=<Z@u  
VG=mA4Dd  
u4KP;_,m  
收款人a remittee -qJ%31Mr#  
=xs"<Q*w>  
pzcl@  
S|K#lL  
国外汇票foreign Bill h>a/3a$g  
zbL8 pp  
yKhN1kY  
nOQvBc  
国内汇票inland Bill c e\| eN[  
6Trtulm  
VpO+52&  
2uEvu  
跟单汇票documentary bill v<AFcY  
J1\H^gyW)  
C f(g  
/QW-#K|S&  
空头汇票accommodation bill ~lQ<#*wl  
|y%M";MI  
#,5v#|u|7  
dRGgiQO  
原始汇票original bill \'Z^rjB  
!uc"|S?  
xm*6I  
-}G>{5.A  
改写||换新票据renewed bill C[JGt9{Y  
P
$H9  
U3 tA"X.K  
h?-*SLT  
即期汇票sight bill||bill on demand 0Q{^BgW  
YVW`|'7)|  
KB5<)[bs  
"Nh}_jO  
…days after date||…days after date…日后付款 LDgGVl  
>g+e`!;6  

^V?W'~  
^fqco9^;  
…months after date||…months after date…月后付款 mM;5UPbZ  
!?aL_{7J  
&<Iz?AVr  
"V3f"J?  
见票后…日付款…days after sight||…days sight ]m=2 $mK  
nl/~7({  
vwIP8z~<  
0ME.O+  
见票后…月付款…months after sight||…months sight 6! A+$"  
%4I13|<A`  
tg"NWp6  
TD^w|U.  
同组票据set of bills p->b Vt  
g+pj1ycw/  
slH3c:j\  
\sc's7  
单张汇票sola of exchange||sole of exchange *R_mvJlT  
f}ES8Hh[  
8-geBlCE,  

V6a+VfH  
远期汇票usance bill||bill at usance ;0JK>c ]#  
E%e2$KfD  
zi?G wh ~  
{Q/_I@m].  
长期汇票long bill }pOJM&I  
 c W^  
jA,|.P>  
Q$:>yveR*  
短期汇票short bill M|9=B<6`7  
)ad
6>Y  
f~
Ve7   
7 P/1'f3  
逾期汇票overdue bill e;r?g67  
)D8V;g(7F  
5hg ^K^ZZ  
Sc,ajT  
宽限日期days of grace *'\xlsp#  
"Cn<x\E b  
MgrJ ;?L  
kx6-8j3gD7  
电汇telegraphic transfer （T.T） oBI@.&tG}  
5K[MKfT  
a8v9j3.  
y%@C-:
 
邮汇postal order||postal note （Am.）||post office order||money order p)YI8nW  
vf/|b6'y  
[e?vqm .  
uK5 C-  
本票promissory note （P/N） vfpK|=[7o  
&A)u!l Ue  
54>gr1B  
y2
5L`b  
押汇负责书||押汇保证书letter of hypothecation @*"H{xo.U  
p8|u0/;k  
HWOOw&^<  
Vm]u-R`{  
副保||抵押品||付属担保物collateral security CoTe$C7  
~X<Ie9m1x  
344E4F"ph  
0.!!rq,  
担保书trust receipt||letter of indemnity "C'T>^qw*  
]^ BgSC  
(^9dp[2  
0o_wy1O1,  
承兑||认付acceptance F_z1ey`t  
Jt|W %`X>D  
4elA<<  
D'Y=}I)8Dn  
单张承兑general acceptance #"KaRh  
%(i(Cf8@  
tL}_kK_!  
{/}p "(
^  
有条件承兑qualified acceptance PCZ%<>v  
P^J#;{R  
5rlZ'>I.  
P?$Iht.^
 
附条件认付conditional acceptance ix!4s613w  
{1m.d;(1  
IZ3e:  
B~7]x;8h  
部分认付partial acceptance   1YJ@9 *l