[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。   pGIeW}2'9  
会计报表statement of account Nd6z
81  
AS7!FD6b  
<7GK *I  
sCUPa-cHF  
往来帐目account current uMI2Wnnc:/  
wb}tN7~Y;  
<LJ$GiU  
ld $`5!Z  
现在往来帐||存款额current accout 6]Jv3Re'(I  
^6*? a9jO>  
G 1$l%B  
k=@Q#=;*[W  
销货帐account sales DB0xIP~i,?  
/Yh8r1^2tZ  
Bg`b*(Q  
zE[c$KPP  
共同计算帐项joint account SCjACQ}-  
*M"wH_cd  
g@QpqrT  
d^w_rL  
未决帐项outstanding account 5?b9[o+D  
ymKdRF  
0^m02\Li  
vl#/8]0!  
贷方帐项credit account||creditor account 8.,Pg
S  
mK4a5H  
DbcKKgPn(9  
C>+U 
Z  
借方帐项debit account||debtor account bfJDF(=h  
vmoqsdZ/  
~_raI7,  
, ?%`Ky/  
应付帐||应付未付帐account payable 1 )r1/0  
982$d<0%  
6 8y
.yX[  
p;@PfhEz)  
应收帐||应收未收帐account receivable +LUL-d  
'~@WJKk  
WV8<gx`Q  
?eu=0|d  
新交易||新帐new account F kWJB>  
y>G{GQ  
>$?Z&7Lv  
!yxb<  
未决帐||老帐old account J^v_VZ3  
0QGl'u{F  
u4S3NLG)  
.VUZ4e  
现金帐cash account wy^>i$
TC  
lj[Bd >  
y|@^0]}%<  
TqlU
e@E  
流水帐running account +Kk6|+5u  
K g.E~  
nhIITfJJ  
cZw Q{9>  
暂记帐||未定帐suspense account 
F/!C=nS  
F;zmq%rK  
9@h>_1RJz  
83S],L  
过期帐||延滞帐overdue account||pastdue account TWn7&,N  
Z?GC+hG`  
0{
j>u`  
_|*j8v3  
杂项帐户sundry account ^=tyf&"  
(s9?#t6  
eZUK<&0x5  
f6m^pbQFl  
详细帐单||明细表detail account ]Rw,5\0  
PKwx)! Rz  
5X  
A1:Fe9q  
呆帐bad account LJBoS]~  
M0^r!f>O  
;BI{v^()s  
@50Js3R1q  
会计项目title of account d>(dSKx  
XL+kEZ|3  
&;y(@e}D  
m,*f6g  
会计薄||帐薄account-book < *XC`Ii  
K
46mE   
}#Vo XilX  
1s*I   
营业报告书||损益计算表account of budiness||business report x.d9mjLN8m  
!D  
*EotYT  
ok7DI  
借贷细帐||交验帐account rendered Jcy`:C\Ay  
MxCs0::
w  
(V | P6C  
D,X$66T ^  
明细帐account stated jSddjs  
$+ ?6U  
<1hwXo  
M14pg0Q  
与…银行开立一户头to open an account with U_14CLsdG  
K<V(h#(.@  
u'=#~'6  
/a]+xL  
与…银行建立交易to keep account with @m(\f  
n:7=z0 s  
%.Mtn%:I*  
1Ce:<.99B  
继续记帐to keep account !'+t)h9^  
h>\}-|Ek  
RRV&!<l@$  
#BM *40tch  
与…有交易to have an account with Y\j &84  
PUa~Apj'  
>;HXH^q  
RzyEA3L'  
作成会计帐||有往来帐项to make out an account with RI%*5lM8;  
u0i @.  
oE5+   
~>{<r{H"S  
清算||清理债务to make up an account $-o39A#  
X_=oJi|:  
8fdOV&&D~i  
5|AZ/!rb  
清洁帐目||与…停止交易to close ones account with "b2Mk-qP  
Q9rE_}Z  
I]T-}pG  
gAR];(*  
结帐to close an account FxD
"z3D  
F@?QVdY1q7  
CNP?i(Rk  

SLBKXj|  
清理未付款to ask an account||to demand an account xv1$,|^ts  
bk5~t'  
W[YcYa_tQ  
M`"2;  
结清差额to balance the account with Q,jlKgB5:  
h#;yA"j1&  
+K+ == mO&  
ib& |271gG  
清算to settle an account||to liquidate an account||to square an account ]Q^oc  
A~h8 >zz*  
HLk/C[`u,  
1)k))w9  
审查帐目||监查帐目to audit an account e_, _:|t  
k 9s3@S  
K)^.96{/@  
.%
D] z{''  
检查帐目to examine an account jQf1h|e  
}~\J7R'  
=#1/<q)L  
heRQ|n.Dz)  
转入A的帐户to charge the amount to As account <Qwi 0$  
p%j@2U  

5*ABw6'6  
Ph-3,cC  
以计帐方式付款to pay on account ~PS%^zxyn  
pvcf_w`n
 
Ndx='j0  
NH|v`r
O  
代理某人||为某人on ones account||on account of one >R.~'A/$F  
6"gncB.  
[;};qQ-C2  
F7=a|g  
为自己计算||独立帐目on ones own account .H9!UQ&It  
`t#C0  
z#O{rwnl  
p61"a,Xc  
由某人收益并负风险on ones account and risk||for ones account and risk
I /RvU,  
|[xi"E\  
3DgI.V6un  
23+>K  
由某人负担for ones account||for account of one #r0A<+ t{T  
Vd|/]Zj  
w6Ue5Ix,!  
e?F r/n  
按某人指示||列入某人帐户by order and for account of one Be?mIwc_g  
J2yq|n?2gq  
.8g&V|  
!07$aQYcd  
列入5月份帐目for May account im*XS@Uj  
k98-
-kc5  
<o p !dS  
!L>
'g  
编入某中帐项下to pass to the account of||to place to the account of 69rVW~Z  
2R.YHj  
b/WVWDyob/  
ISOPKZ#F  
寄出清算书to send in an account||to send in render an account *FOTq'%i  
| h8C}P&Z  
./.E= ,j  
At.WBa3j%{  
支票薄cheque book {:fyz#>>^  
$g5pKk
  
"<bL-k*H)  
=OhhMAn  
支票陈票人cheque drawer +Hv%m8'0|  
qAkx52v6  
&>sG xK  
.viA+V  
持票人cheque holder '(I"54W  
cLJ|VD7  
\:^$ZBQr<n  
DR^mT$  
不记名支票cheque to bearer||bearer cheque 4 YI ,:  
|yw-H2k1  
*$uKg zv3  
<@e6zQG  
记名支票||认人支票cheque to order p5>TL!4M  
Bqa%L.N2SS  
u{exQ[,E  
: 8(~{<R  
到期支票antedated cheque nhQ.U>&-M  
x4Eq5"F7}  
"'s`?  
>q4nQ/eP  
未到期支票postdated cheque 67Ge}6*2pd  
'$l*FWOEal  
mqwN<:  
NS<lmWx+  
保付支票certified cheque T?E2;j0h'#  
F0]= z-  
QMHeU>  
9sJbz=o]r  
未获兑现支票，退票returned cheque Wf>UI)^n  
^:LF  
0nG& LL5  
Et N"K-X  
横线支票crossed cheque Za4 YD  
,T"(97"  
aD24)?db-  
o%Pi;8
  
普通横线general crossing eGtIVY/D  
w{#%&e(q"  
i8u9~F  
2 R1S>X  
特别横线special crossing g)xzy^2e  
%|r@q  
;k(|ynXv  
}me]?en_Ra  
空白支票blank cheque 29x "E$e  
v>7tJ[s  
?jz{fU  
P@ 1D  
失效支票，过期支票stale cheque f}nGWV%,  
&> }MoB  
A7~)h}~   
K,+`td#  
普通支票open cheque z}OY'}sk8  
]-L/Of6F)|  
CDoZv""  
]:m*7p\uk  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *!'00fv  
+~8/7V22  
wp.'M?6`L  
umI#P,%[  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F#Z]Xq0r  
F''4j 8  
y)Ip\.KV\  
i|.!*/qF  
支票换现金||兑现to cash a cheque \#G`$JD  
$5%tGFh  
WNlWigwYl  
T*|?]k 8@*  
清理票款to clear a cheque )u3<lpoTy  
2!{CNt.-  
8Bo'0  
r$G;^  
保证兑现to certify a cheque };29'_.."x  
tul5:}x3
 
\muyL?  
TS-m^Y'R  
填写支票数额to fill up a cheque pr@8PD2%  
]+d.X]  
!i#;P9K  
dy|r:~j3  
支票上划线to cross a cheque )wSsxX7:  
>:KPvq!0  
~)sb\o  
B6OggJ9Iq  
开发支票to make out a cheque dKZffDTZ  
^9qncvV
 
*RN*Bh|$  
vA(3H/)-  
签发支票，开立支票to draw a cheque||to issue a cheque A-c3B+  
{3 zq.e{  
u+XZdV  
~`8`kk8  
透支支票to overdraw a cheque j31 Sc3vG  
+!.=M 8[  
e?RHf_d3T-  
<Pg.N  
背书支票to endorse a cheque \HTXl ]  
J|,| *t  
V..m2nQj  
|]\qI  
请付票款||清付票款to pay a cheque||to honour a cheque E83{4A4  
/$+ifiFT  
W#-M|  
[$-y8`~(  
支票退票to dishonour a cheque  7 &l  
_oe2pL&  
|/YT.c%  
:mY(d6#A>  
拒付支票to refuse a cheque \u",bMQF  
0o(/%31]  
"sL#)<%  
jNrGsIY$  
拒付支票to stop payment of a cheque eX;"kO  
k\zNh<^  
,v>P05  
/38^N|/Zr  
提示要求付款to present for payment MLId3#Q  
eUx|_*`  
J"I{0>@  
fu\M2
"e  
见票即付持票人payable to bearer el-%#0
  

IuB0C!'  
^ 8egn|  
O8 k$Uc  
支付指定人payable to order OG!^:OY  
)P\ec  
LT#*nr  
<:>a51HBX  
已过期||无效out of date||stale : );GeZ  
*.W![%Be  
</qXKEu`_  
&YqgMC  
请给出票人R/D||refer to drawer xNE<$Bz  
]?b#~  
60^dzi!vs  
TJ2$ Z  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vKol@7%N  
p>65(&N,  
lN{-}f;TN  
|;Jcf3
e(  
文字与数字不一致words and figures differ ),dXaP[  
G|IO~o0+  
vMj"%  
l9#M`x9  
支票 1Cp5a2{  
m~#98ZJ^  
时间已过account closed w+*Jl}&\  
tE=
P9 \4  
q\[f$==p  
V= !!;KR0  
更改处应加盖印章alterations require initials |HhUU1!  
ZU7,=B=
 
^hR
os  
b":cj:mxL  
LIirOf~e;!  
b2r@vZ]D  
时间已过effects not cleared YYZE-{ %  
D~U4K-  
|jO&qT]{  
W32bBzhL  
停止付款payment stopped GC~Tfrf=r  
oG3>lqBwD2  
QcIa%lf  
Nt'(JAZ;  
支票毁损cheque mutilated pRc@0^G  
Et4gRS)\  
e>z3\4  
/i"L@t)\t  
汇款||寄钱to remit||to send money bjZcWYT  
aXhgzI5]  
rRly0H  
~X*)gS-=  
寄票供取款||支票支付to send a cheque for payment )&;?|X+p  
+tES:3Pi  
qOqQt=ObU  
' DCrSa>  
寄款人a remitter m9a(f>C  
A + e ={-*  
TB1E1  
Z Z\,iT  
收款人a remittee 1|q$Wn:*  
oV&AJ=|\  

E,>/6AU  
R'uM7,7  
国外汇票foreign Bill G=!Gy.  
#Bj.#5  
k8Qm +r<p  
v\'Eo*4  
国内汇票inland Bill R%"wf   
1I<D `H%  
7D|g|i
  
pGc_Klq  
跟单汇票documentary bill #9F=+
[L  
?MHVkGD  
Ze~^+ EE  
J/:
9;{R  
空头汇票accommodation bill c0sU1:e 0  
WSz#g2a  
Cb%?s  
9r+]V=  
原始汇票original bill RLu y;z  
D'$ki[{,  
:,h47'0A  
K@) Hm\*  
改写||换新票据renewed bill _?x*F?5=
 
f R$E*Jd  
[y7BHikX)  
jeFX?]Q  
即期汇票sight bill||bill on demand @T0F }( k  
_VLc1svv  
u]lf~ EE  
"94e-Nx  
…days after date||…days after date…日后付款 swss#?.se  
xc7Wk&{=  
66NJ&ac  
s"7wG!yf  
…months after date||…months after date…月后付款 dMK|l   
0>} FNRC  
"CI#2tnL7  
] vo&NE  
见票后…日付款…days after sight||…days sight W3Oj6R  
Q*u4q-DE  
fjVGps$j  
2Dgulx5kGZ  
见票后…月付款…months after sight||…months sight >k)}R|tJ  
kq&xH;9=.  
2I(b ad  
.Zv@iL5  
同组票据set of bills u/-u l  
l*V]54|ON3  
5v >0$Y{  
gVO<W.?  
单张汇票sola of exchange||sole of exchange dtD)VNkBZ  
9|R]Lz3PA  
wqEO+7)S  
G;#-CT  
远期汇票usance bill||bill at usance @0H}U$l  
YC+}H33  
29p
`G1n  
\0?^%CD+@  
长期汇票long bill <Yif-9  
7DQ{#Gf#G  
2Hl0besm  
1W*%}!&Gm  
短期汇票short bill <mN.6@*{  
{=};<;_F  
++=t|ZS U  
nQbF~  
逾期汇票overdue bill AWsy9  
ElLDSo@WvR  
sx7;G^93  
{8`V5:  
宽限日期days of grace k@vN_U
n  
`L n,qiA  
r1dP9MT\8  


fP<Tvf  
电汇telegraphic transfer （T.T） 7L2$(
d4  
eFJ .)Z  
9+> <:(,  
av|r^zc  
邮汇postal order||postal note （Am.）||post office order||money order a k&G=a6^  
cXP*?N4Cf  
[l"|x75-  
?5@!r>i=<  
本票promissory note （P/N） R <Mvwu  
vw(X9xa  
D2<(V,h9  
{-?^j{O0.  
押汇负责书||押汇保证书letter of hypothecation JAEn 72  
O.OPIQ=?:w  
wNQhz.>y  
R<wP O-dX  
副保||抵押品||付属担保物collateral security ;QZ}$8D6Q  
pgNyLgN  
Jw"fqr  
a@+n  
担保书trust receipt||letter of indemnity (|Zah1k
&]  
o!bIaeEaU  
SbrKNADH%  
y$-;6zk\]  
承兑||认付acceptance [3KP@'52k  
vSyR% j  
/O@TqH  
D=ZH? d  
单张承兑general acceptance MLVrL r t  
6yU#;|6d  
z _A]mJ  
YC,s]~[[  
有条件承兑qualified acceptance j_w"HiNBA  
[22>)1<(  
4o|-v  
OH+kN/Fd  
附条件认付conditional acceptance qGezmkNFm
 
'#Yqs/V  
Obj?,O  
#H8% BZyV  
部分认付partial acceptance   J%9)&aW