[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。   mF@7;dpr  
会计报表statement of account _}p[(sTV  
BmpAH}%T  
=!SV;^-q  
| I:@:  
往来帐目account current DQ+6VPc^o  
\12G,tBH  
xRc+3Z= N  
wyX3qH  
现在往来帐||存款额current accout Ci-Ze j  
J(}PvkA  
rVP\F{Q4Tr  
P x Q]$w  
销货帐account sales &X:;B'   
MkMDI)Y|  
A3tv'-e9  
0#TL$?=|  
共同计算帐项joint account KS(H_&j  
tx d0S!  
&=)O:J
fa  
RYCiO,+  
未决帐项outstanding account f$^wu~  
sDNWB _~  
(8m_GfT  
%2dzx[s  
贷方帐项credit account||creditor account AJB NM  
GFLat  
#%QHb,lhl  
v@QnS  
借方帐项debit account||debtor account U)f('zD  
s1wlOy  
|HT7m5tu4  
Q(-&}cY  
应付帐||应付未付帐account payable ,u>LAo0  
M>5OC)E  
XcT!4xG0  
V/H+9+B7Im  
应收帐||应收未收帐account receivable hO[_ _j8  
J|{50?S{^  
36{OE!,i  
Lqxhy s  
新交易||新帐new account Kw"e4 a  
>ymn&_zlT  
A^FkU  
(U#,;  
未决帐||老帐old account eb`3'&zV&)  
./;uhj  
qvu1u GCc  
dQSO8Jf  
现金帐cash account /7"V~c6  
U&6A)SW,k  
Gn4b*Y&M]3  
4GI3|{  
流水帐running account V-#JV@b  
ppn  8  
qdZ ^D  
$"NH{%95}  
暂记帐||未定帐suspense account er24}G8  
3'x>$5W  
:(ql=+vDb4  
PcA^ jBgGl  
过期帐||延滞帐overdue account||pastdue account 4vi?9MPz  
MzUKp"  
]QR]#[Tn'  
@~s5{4  
杂项帐户sundry account nG3SDL#(k  
75p9_)>96  
i|z=WnF$&  
ZKrK>X  
详细帐单||明细表detail account m%u`#67oK  
?bM%#x{e  
wxcJ2T dH  
8hS^8  
呆帐bad account j[i*;0) |  

E8Kk)7  
($`IHKF1.l  
lHM} E$5  
会计项目title of account %[KnpJ{\  
vkJyD/;=  
%t,42jQ9  
'Up75eT  
会计薄||帐薄account-book ]T/%Bau  
!VI
xEu^ke  
SujEF`"  
,=CipL9]  
营业报告书||损益计算表account of budiness||business report tH;9"z# ~  
>WZ%Pv*  
3HXeBW  
[sG`D-\P[  
借贷细帐||交验帐account rendered P=EZ6<c3&  
TJRp/BP  
p*jU)@a0  
i7T#WfF  
明细帐account stated gQik >gFr  
G3|23G.~)(  
=%I[ o=6  
5!9y nIC+>  
与…银行开立一户头to open an account with YIW9z{rrs  
gNxv.6Pp=  
}N-UlL(  
!lzj.|7=1  
与…银行建立交易to keep account with @=w)a  
*-]k([wV  
qU6!vgM&  
P\WHM
(  
继续记帐to keep account [wSoZB l  
_5n2'\] H`  
Mfz(%F|<  
"?k'S{;  
与…有交易to have an account with 1f^oW[w&  
a9lYX*:  
XdIno}pN  
NM9ViYm>P  
作成会计帐||有往来帐项to make out an account with "Vc|D (g  
!-qk1+<h  
PJKY$s.  
(:~_#BA  
清算||清理债务to make up an account BYB9M  
@.cord`  
b*|?7  
o+OX^F0  
清洁帐目||与…停止交易to close ones account with xF)
 .S@  
|:(BI5&S  
zB y%$5~Fw  
GPAC0K^p  
结帐to close an account /Tl ybSC1  
.6n|hYe  
~qb?#IY]`  
Yy[=E\z  
清理未付款to ask an account||to demand an account eWYet2!Q  
$(J)F-DB i  
~O./A-l  
aAoAjVNkK  
结清差额to balance the account with Gg6cjc=dC  
~:!&}e5  
|OF3J,q  
3H"F~_H  
清算to settle an account||to liquidate an account||to square an account RToX[R;1E  
N
p9Pae'  
/mE:2K]C  
25, [<Ao  
审查帐目||监查帐目to audit an account m|cR
j{xZF  
S#+ _HFUK{  
_jkJw2+s\  
2s 9U&  
检查帐目to examine an account  h;K9 }w  
ZMyd+C_P2  
QKz2ONV=)  
cEJ_z(\=hr  
转入A的帐户to charge the amount to As account >>J!|  
:i
?c  
TKw>eGe  
bg4VHT7?>)  
以计帐方式付款to pay on account H'EBe;ccM  
jq/{

|<0  
%ULd_ES^  
0Z %<H\Z  
代理某人||为某人on ones account||on account of one wL0"1Y
a  
NVC$8imip  
I$i1o#H  
-IV-"-6(  
为自己计算||独立帐目on ones own account dnPr2oI?I  
wAb_fU&*  
C$c.(5/O  
DUm/0q&  
由某人收益并负风险on ones account and risk||for ones account and risk v g tJ+GjN  
;rF:$37^  
e8]mdU{)  
ER$~kFE2yP  
由某人负担for ones account||for account of one 1 gRR  
~ YZi"u  
`+r5I5  
VxAR,a1+n  
按某人指示||列入某人帐户by order and for account of one {24Pv#ZG#^  
\}qv}hU  
n_] OYG>U  
gD fVY%[Z  
列入5月份帐目for May account U`'w{~"D%  
naB[0I& N  
L/cbq*L  
`V0]t_*D  
编入某中帐项下to pass to the account of||to place to the account of U(qM( E  
0$49
X  
.~8IW,[  
C[$<7Mi|;  
寄出清算书to send in an account||to send in render an account V'?nS&,i  
gzdgnF2  
WI'csM;M#  
N=L urXv  
支票薄cheque book 55N/ [{[  
ck<4_?1]  
Z#W`0G>'  
J5rR?[i{  
支票陈票人cheque drawer ||,;07  
]X _&  
?,),%JQ  
p-/x Md
 
持票人cheque holder @fYA{-ZC  
CILk  
EGM
cU|yL  
Ip1Qm
P  
不记名支票cheque to bearer||bearer cheque "|&*MjwN6  
Pr/&p0@aV  
a+BA~|u^  
$fvUb_n  
记名支票||认人支票cheque to order ZyWC_r!  
SoY&R=  
ta4<d)nB  
mg;AcAS.o,  
到期支票antedated cheque +yea}uUE  
\)"qN^we  
1!NaOfP;@  
nMbV{h ,  
未到期支票postdated cheque E|Lh$9XONA  
XF$C)id2p  
XZT( :(  
1Q$ M/}  
保付支票certified cheque |Z/ySAFM  
*:_hOOT+[  
nz&JG~Qfm  
M*{e e0\`r  
未获兑现支票，退票returned cheque RGKJO_*J2  
bcE DjLXq  
wIiT
:o  
#sHP\|rA  
横线支票crossed cheque MdfkC6P  
\5l}5<|  
V!=]a^]:  
C|JWom\J  
普通横线general crossing s`2o\]  
0nd<6S+fs  
- |'wDf?H  
D.GSl  
特别横线special crossing pVY.&XBZ$  
M;bQid@BG  
`jkn*:m  
J{ Vl2P?@  
空白支票blank cheque DQ}]'*@?  
/L 4WWQ5  
Glr.)PA  
mB~&nDU  
失效支票，过期支票stale cheque \3/9lE|gh  
_Owz%  
J5"*OH:f  
StVv"YY  
普通支票open cheque ]9:G
3vq  
m}E$6E^~O  
re*/JkDq3K  
1XKk~G"D  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^b#
E%Rd  
@wPmx*SF  
5W48z%MN  
Z-?9F`}  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )w
RD  
{mQJ6 G'ny  
y()( 8L  
1d"P) 3dQ  
支票换现金||兑现to cash a cheque jj2UUQ|  
~83P09\T%  
(r4\dp&  
SJ-Sac58r  
清理票款to clear a cheque @n (In$  
*Y ZLQT  
\zUsHK?L"t  
=!X4j3Cv  
保证兑现to certify a cheque URgF8?n
 
O#\>j  
g]#Wve  
luT8>9X^:a  
填写支票数额to fill up a cheque 7w*&Yg]  
1^3#3duV  
2cg z n@  
a5M>1&j/eC  
支票上划线to cross a cheque Q:
\hh=^  
0Pk-FSY
|f  
P$Q&xN<#)  
w$4Lu"N:  
开发支票to make out a cheque UJ[ a&b  
s|T7)PgR  
$5r,Q{;$  

vp@+wh]#  
签发支票，开立支票to draw a cheque||to issue a cheque gOM`I+CwT  
KF)i66  
,GIqRT4K  
;>9pJ72r  
透支支票to overdraw a cheque )|x5#b-lz  
v"+E Bfx  
~~,<+X:  
~@a R5Q>us  
背书支票to endorse a cheque -huZnDN  
h :R)KM  
1\0
@?6`^  
K~-XDLh5Nu  
请付票款||清付票款to pay a cheque||to honour a cheque "S:N-Tf%U  
+.I'U9QeUN  
8)8oR&(f  
vM/v}6;_K2  
支票退票to dishonour a cheque KT71%? P  
h$\hPLx  

($>0&w  
,IE0+!I  
拒付支票to refuse a cheque XD}_9p  
rbbu
SI  
zP}v2  
V bOL
Tc  
拒付支票to stop payment of a cheque Vz]=J;`Mz  
GNc|)$  
jqWvLBU!  
/H@")je  
提示要求付款to present for payment .`N`M9  
V&v~kzLr+  
{C6;$#7P  
22~X~=  
见票即付持票人payable to bearer  a|uZJ*  
`r(J6,O  
\r,.hUp  
MPN=K|*  
支付指定人payable to order z 5+]Z a~  
PSS/JFZ^  
}Xv1KX'  
F5P{+z7  
已过期||无效out of date||stale bGc|SF<V  
*%'7~58ObS  
}# 5roNH~Z  
:~R Fy?xRa  
请给出票人R/D||refer to drawer 4^_Au^8R(  
_)2TLA n3  
(Gc`3jJ  
Yka&Kkw
 
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eAKQR  
<SdJM1%Qo  
{eN{Zh5"  
<D
;Q8  
文字与数字不一致words and figures differ X3iRR{< @  
h=r< B\Pa  
JO{- P  
xh^ZI6L<  
支票 }.V0SM6  
,h.Jfo54,  
时间已过account closed UH&1c8y}  
N<"6=z@w+  
o+Ti$`2<O7  
Qwo9>ClC  
更改处应加盖印章alterations require initials 8kM0  
X8n/XG~_  
O8~U<'=*  
_QUu'zJ  
q=% C (  
 zn;Hs]G  
时间已过effects not cleared )/T$H|  
JKi@Kw  

I+j|'=M  
_6S b.9m  
停止付款payment stopped 1S]gD&V  
 [Ro0eH  
r2F  
akc"}+-oX  
支票毁损cheque mutilated ~eOj:H  
h*%0@  
\R>5F\ 0  
o7a6 )2JK  
汇款||寄钱to remit||to send money p2c=;5|/Q  
ecqz@*d&  
+9 p`D  
QD;f
~fZ  
寄票供取款||支票支付to send a cheque for payment 'Kzr-)JS  
R ms
01m>Y  
8xpYQ<cax  
&Bz7fKCo  
寄款人a remitter BOiz ~h6  
9H, &n
ET  
]1|Ql*6y,  
,dj*p,J  
收款人a remittee xAd>",=~  
~UJu @M  
1s}NQ3  
l88a#zUQDN  
国外汇票foreign Bill kGuk - P  
9<(K6Q  
rq(~
/Yc  
ZOrTbik  
国内汇票inland Bill E4v_2Q -w  
Y0u'@l_[F  
F2PLy q  
]D) 'I`  
跟单汇票documentary bill Y9@dZw%2  
{Sr=
SE  
78a
-3){  
x#j\"$dla  
空头汇票accommodation bill ,8xP8T~Kmv  
q~Q)'*m  
DYT -#Ht  
ZP63Alt  
原始汇票original bill IzGB  
_D2bGZN  
D _bkUR1  
Id.Z[owC`Y  
改写||换新票据renewed bill C >:/(O  
lA.;ZD!  
:Hf0Qx6  
io9xI3{  
即期汇票sight bill||bill on demand s*)41\V0  
-#S)}NEn  
Vh#Mp!  
/\-2l+y>J  
…days after date||…days after date…日后付款 7Js>!KR  
.?i-rTF:  
AJ#m6`M+EK  
3m43nJ.~  
…months after date||…months after date…月后付款 i (%tHa37  
orB8Q\p'  
( *9I
p  
FV^4  
见票后…日付款…days after sight||…days sight _Vo)<--+I  
2-$bh  
K{zCp6  
Pn+IJ=0Y  
见票后…月付款…months after sight||…months sight kh<pLI>$h  
>9.5-5"   
4#@W;'  
62MRI  
同组票据set of bills &PRx,G5  
q4Oxs  
uO ?Od  
Y(hW(bd;  
单张汇票sola of exchange||sole of exchange 42V,PH6o  
jNe(w<',P  
[:nx);\  
p|\%:#  
远期汇票usance bill||bill at usance $>'")7z  
lJ:M^.Em0  
a@fE46o6<  
*?^Z)C>  
长期汇票long bill })
o~E  
kfqpI  
ggm2%|?X  
|RR
%bQ^{  
短期汇票short bill 1jH7<%y  
>:F,-cx<  
ocIt@#20K  
Ic[}V0dk  
逾期汇票overdue bill WCuzV7tw  
i\
=z'  
Qy=
HrL]x  
6o=qJ`m[?  
宽限日期days of grace J$#h(D%  
y:[BP4H?y  
b&lN%+%}  
F>~ xzc  
电汇telegraphic transfer （T.T） Si?$\H*:  
hWq.#e6  
dSOl D/c  
gohAp
 
邮汇postal order||postal note （Am.）||post office order||money order QU^/[75Ea0  
gEZwW]r-  
"wA0 LH_  
\8;Qv  
本票promissory note （P/N） _4P;+Y  
s<A*[  
LXHwX*`Y  
_Kc1  
押汇负责书||押汇保证书letter of hypothecation .A3DFm3t  
Y
]C;T  
%&^Q(f  
(Ij0AeJ#  
副保||抵押品||付属担保物collateral security [096CK  
Ya}T2VX  
UdT&cG  
 f>.4-a?  
担保书trust receipt||letter of indemnity W8f`J2^"M  
2HcsQ*H]G  
r%0pQEl  
Y)$52m5rM  
承兑||认付acceptance 1#grB(p?  
?22d},.  
f?,-j>[.=f  
"XCU'_k=  
单张承兑general acceptance 2q)T y9  
yh S#&)O  
7t'(`A6t/  
Ci;h  
有条件承兑qualified acceptance 's)fO#  
9'1hjd3k  
t,RyeS/  
9160L qY  
附条件认付conditional acceptance {tPnj_|n<  
TbOJp  
EPc!p>  
,{?wKXJ}L!  
部分认付partial acceptance   )))2fskZ