[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。   Nm :lC%>X  
会计报表statement of account ]]QCJf@p  
hr"+0KeX  
]qG5Ne_  
P*=3$-`  
往来帐目account current ~5qZs"ks  
}@ 0.  
*ww(5 t  
gK_[3FiKt  
现在往来帐||存款额current accout FNRE_83  
il
l'KPy  
4U1fPyt  
JWjp<{Q;1  
销货帐account sales MBrVh6z>  
i]WlMC6  
C^v-&*v  
&IY_z0=  
共同计算帐项joint account gM[ J'DMW  
<g1hdF0  
d'nuk#r  
siZ_JJW  
未决帐项outstanding account f3B8,>  
d(tf:@  
W
C;a  
&jd<rs5 }  
贷方帐项credit account||creditor account l'8wPmy%N  
C8zeqS^N  
&!fcLJd  
TmH13N]  
借方帐项debit account||debtor account Eu~wbU"%  
ITPpT  
n 9M6wS  
#$T"QL@  
应付帐||应付未付帐account payable f=Y9a$.:M  
1caod0gor  
YhR"_  
LZ dNG\-  
应收帐||应收未收帐account receivable LZ :\V)5+  
CUcjJ|M
Z  
!Hj)S](F  
(1
9< 8a9G  
新交易||新帐new account C^O^Jj5X%  
rmJ847%y`  
^PpFI  
> PA,72e   
未决帐||老帐old account !}48;Pl  
~]+  jn  
8 z7,W3b  
h%e!f#  
现金帐cash account bUL9*{>G  
)C6 7qY  
xK'IsMo[  
POs~xaZ`
H  
流水帐running account >1zzDd_  
DlO;EH  
c17==S  
*&MkkI#  
暂记帐||未定帐suspense account T+!kRigN~P  
#C}(7{Vt  
O UMr}~/
 
4 tTJE<y  
过期帐||延滞帐overdue account||pastdue account I%xJ)fIK  
9x,+G['Zt  
W{aNS@1  
+2O_LPV$,  
杂项帐户sundry account DJUtuex  
~Wv?p4  
3/05ee;|  
[hbIv  
详细帐单||明细表detail account gu&oCT  
P2F>iK#U  
%S ki5q  
*h 6i9V%'  
呆帐bad account 2_v>8B  
" z{w^k  
?>&Zm$5V  
A4h/oMis  
会计项目title of account _Oq\YQ b v  
(7,Awf5D~  
IrC=9%pd$R  
k*^W lCZ3  
会计薄||帐薄account-book JK^;-&  
{ VO4""m  
'"^JNb^I  
U)8]pUI+/P  
营业报告书||损益计算表account of budiness||business report ?C3cPt"  
W9"I++~f  
gZv<_0N  
;"z>p25=T  
借贷细帐||交验帐account rendered |&7,g  
W[s>TDc`v  
V;jz0B  
(z7#KJ1+Aw  
明细帐account stated P+h&tXZn8  
0 HmRl  
_!zY(9%  
v'tk:Hm1  
与…银行开立一户头to open an account with I"4B1g  
X Rn=;gK%J  
#C^m>o~R  
ig{5]wZ(  
与…银行建立交易to keep account with @@jdF-Utj;  
stPCw$@  
(6nw8vQ  
ZI7<E  
继续记帐to keep account >.|gmo>b  
*bEsWeP  
3 6 ;hg#  
-wB AFr  
与…有交易to have an account with #Z A YP  
UZ#2*PH2E  
ZtVa*xl  
#eYVZ=E  
作成会计帐||有往来帐项to make out an account with }^muAr  
SCij5il%  
4KCxhJq  
o6 /?WR9  
清算||清理债务to make up an account D3PF(Wx  
x<(h9tB  
n>WS@b/o  
~6tY\6$9f
 
清洁帐目||与…停止交易to close ones account with PW }.`  
Xc!w y9m  
ioggD  
4%TC2Laii  
结帐to close an account DN+`Q{KS  
r
y'(mM  
ArY'NE\Htt  
2xX7dl(cC  
清理未付款to ask an account||to demand an account PO&`r r  
:Lx]`dSk  
E_K7.c4M  
duI8^&|  
结清差额to balance the account with . fIodk  
$dR%8@.H  
+-hmITJv  
|NI0zd  
清算to settle an account||to liquidate an account||to square an account S~T[*Z/m  
5j]%@]M$Z  
D)5wGp  
6{M.S}.^  
审查帐目||监查帐目to audit an account B !XT:.+  
bm;4NA?Gg  
pfT7  
EO 5Vg  
检查帐目to examine an account <$ 5\^y,V  
-8IiQRS  
hXCDlCO  
5M*p1^ >  
转入A的帐户to charge the amount to As account xIn
WcQ  
L|<Mtw  
Oe$C5KA>LW  
>9 iv>  
以计帐方式付款to pay on account Yr+&|;DB  
<XNLeJdY  
MYjCxy-;A  
-a3C3!!  
代理某人||为某人on ones account||on account of one `6zoZM7?Y  
(f)QEho7  
B-RaAiE@  
=6Z1yw7s  
为自己计算||独立帐目on ones own account 344- ~i*  
W+QI D/  
#u~8 Txt  
%n^]1R#  
由某人收益并负风险on ones account and risk||for ones account and risk U-@\V1;C  
J? C"be=  
:0J ;^@  
rB4]TQ`c  
由某人负担for ones account||for account of one ="V6z$N  
.m .v$(  
u!O)\m-  
WaYT\CG7y  
按某人指示||列入某人帐户by order and for account of one }u :sh >2  
{J[0U
Z6  
|.YL2\  
NOvN8.K%  
列入5月份帐目for May account Z',pQ{rD  
=7a9~&|  
$(BW |Pc  
L9T|*?||  
编入某中帐项下to pass to the account of||to place to the account of ?Pa5skqR  
4g|}]K1s  
7v{Dwg  
yovC~  
寄出清算书to send in an account||to send in render an account -{^Gzui  
\]zHM.E1  
BV|LRB}G  
7"1M3P5*8  
支票薄cheque book LqNsQu";  
uT_bA0j
K  
{D$+~lO  
L:7%Wd
yh  
支票陈票人cheque drawer nBR4j?':i  
MFRM M%`  
#}o*1  
+ps(9O/B>  
持票人cheque holder -GH>12YP  
*&XOzaVU  
^)TZHc2a[  
NbH;@R)L  
不记名支票cheque to bearer||bearer cheque `$05+UU  
RK< uAiU  
{;q zz9 |  
XsEDI?p2  
记名支票||认人支票cheque to order U`z=!KI+g  
51xiX90D  
?|kwYA$4o  
J
.$N<.  
到期支票antedated cheque `@RTfBBg  
+JsMYv  
1 Qln|b8<  
+xp)la.  
未到期支票postdated cheque )vn{?Ulj  
P`^nNX]x+,  
XkDIP4v%  
/V0[Urc@  
保付支票certified cheque }"Clv/
3_  
KSz;D+L\  
&sJ-&7YZ  
.kcyw>T`I  
未获兑现支票，退票returned cheque %py3fzg  
1R-WJph  
Q\rf J||  
}2
0~5 !  
横线支票crossed cheque f?W_/daP  
9e BD)tnw  
F$M^}vsjGx  
FF#T"y0Y  
普通横线general crossing )Vd^#p  
a`I \19p]  
Ym%XCl  
SMonJ;Y  
特别横线special crossing ,+~8R"  
52ExRG S  
F/V-@SF  
|yS  %  
空白支票blank cheque 9k/L m  
#zRHYZc'T|  
GHY+q{'#V_  
F%P"T%|  
失效支票，过期支票stale cheque Uo?4o*}  
9A~w2z\G  
ijP`fM8  

-^+fZBU;  
普通支票open cheque rU+3~|m  
xpX<iT>5u  
\#4mPk_"  
pu~b\&^G  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9TX2h0U?  
oR7[[H.4  
FY<Q|Ov  
IdqCk0lVD  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges x$;RfK2&p  
i-PK59VZ8f  
k3K*{"z  
'Lq+ONX5  
支票换现金||兑现to cash a cheque ]VL} eHZ  
A 0v=7 ]  
a*-9n-U@[k  
.W^B(y(tA  
清理票款to clear a cheque f"RC(("6W  
/jNvHo^B  
KCO.8=y3  
oUwo!n}  
保证兑现to certify a cheque 3m= _a  
+j{(NwsX  
VwpC UW  
<l(n)|H1P  
填写支票数额to fill up a cheque 2TUV9Z  
R\|,GZ!`+  
1aQm r=,  
udu<Nis4  
支票上划线to cross a cheque w i[9RD@  
y_X jY  
Lo3N)~5  
LD ]-IX&L  
开发支票to make out a cheque +N=HI1^54R  

ulxfxfd  
M^[;{p2uZ  
S=ZZ[E_~S  
签发支票，开立支票to draw a cheque||to issue a cheque 9j|v D  
]f#s`.A~  
\o}T0YX  
E{EO9EI  
透支支票to overdraw a cheque ~4khIz  
QuqznYSY{  

I%u 2 ce  
5]>*0#C S  
背书支票to endorse a cheque \?; `_E`j  
&y5"0mA  
RI@\cJ\}  
&EqLF  
请付票款||清付票款to pay a cheque||to honour a cheque n9xP8<w8  
Xd=KBB[r?  
0K[]UU=P=  
N2O *g`YC  
支票退票to dishonour a cheque <a]i"s  
`*Yw-HL  
H0;Iv#S!  
\r F
S^#  
拒付支票to refuse a cheque wkM1tKhy/  
c`soVqT$?  
)[ A-d(y=  
I)rO|  
拒付支票to stop payment of a cheque W}f)VC;D  
x=t
(#R m  
o5bp~.m<  
sFc\L94  
提示要求付款to present for payment <%m YsaM  
f^FFn3 2u  
A#. %7S  
rS{}[$Zpl  
见票即付持票人payable to bearer @khFk.LBD  
-N8r
s[c  
F{0\a;U@^  
P9/ (f$=  
支付指定人payable to order m<h%BDSzr{  
r,Uk)xa/^  
6;Z-Y>\c  
BM<q;;pO  
已过期||无效out of date||stale zY*9M3(X  
V4+|D2  
23wztEp{a  
;=y "Z^  
请给出票人R/D||refer to drawer ,WRm{v0f^  
UGSZg|&6#*  
--WQr]U/  
p?i.<Z  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L}`/v]E"eU  
*4}_2"[  
Nap[=[rv  
6Ijt2c'A}  
文字与数字不一致words and figures differ (9Zvr4.f7  
G:<f(Gy  
<rBW6o7  
G&ck98  
支票 (QDKw}O2b  
w\)K0RN  
时间已过account closed ,^:{!?v  
i"h\*B=  
4!IuTPmr  
ye(b 7CX  
更改处应加盖印章alterations require initials tm+*ik=x|  
'z ?Hv  
*'>_X X  
B*Tn@t W  
aV\i3\da  
n9B5D:.G  
时间已过effects not cleared F\m^slsu7=  
V|8'3=Z=
 
Fi/iA%,  
)9hqd  
停止付款payment stopped  [E1qv;   
ek][^^4o  
\ %Mcvb.?  
2_q/
<8t  
支票毁损cheque mutilated !*-|!Vz  
d4| )=  
YnE yL2SuU  
RlOy,/-<  
汇款||寄钱to remit||to send money !"N,w9MbD  
39v Bsc  
]3LLlXtK[  
$ VT)  
寄票供取款||支票支付to send a cheque for payment ]l,D,d81  
N3%#JdzZ$  
CD&a_-'z$K  
Va8 }JD  
寄款人a remitter b j&!$')  

wW%b~JX  
tm~9XFQ<  
o(hUC$vW  
收款人a remittee G"/;Cq=t  
3Bl|~K;-  
A(2 0+  
~P\4 N  
国外汇票foreign Bill |5^ iq
W  
tx0 9B)0  
~O}r<PQ  
|/Vq{gxp+  
国内汇票inland Bill `i`P}W!F  
t/[2{'R4  
vFUp$[  
<f>77vh0  
跟单汇票documentary bill nt2b}u>*  
b7sfr!t_d  
Cff
6EE  
#:?:gY<  
空头汇票accommodation bill *$A`+D9  
JLd%rM\m  
V D
#q\  
C?H~L  
原始汇票original bill T\gs  
N3u06   
Bl+\|[yd  
-5*OSA:8x  
改写||换新票据renewed bill E-WpsNJ)X  
<WUg
H6"  
WOO3z5 La  
Fg`<uW]TFZ  
即期汇票sight bill||bill on demand 02,t  
]!TE   

=
X'[r  

k+"];  
…days after date||…days after date…日后付款 2bCfY\k  
S<T'B0r8  
@fA{;@N  
iQO4IT   
…months after date||…months after date…月后付款 LVUA"'6V  
Xm,fyk>  
+ E{
[j  
9wx]xg4l"  
见票后…日付款…days after sight||…days sight "M:ui0YP  
~7b#BXzP  
?b7ttlX{  
uihH")Mo  
见票后…月付款…months after sight||…months sight eBa#Z1Z  
!>F70  
JL {H3r&/S  
{` ):X_$T  
同组票据set of bills huZ5?'/Fg  
T`^Jws{;7  
*$O5.`]  
|dxWO  
单张汇票sola of exchange||sole of exchange ViW2q"4=  
Ko&4{}/  
=R:O`qdC4e  
g(zeOS]q}  
远期汇票usance bill||bill at usance </kuJh\  
r\Q V%09R  
iuj%.}  
|fyzb=Lg  
长期汇票long bill t<dFH}U`w  
vw>(JCR  
RL&0?OT  
?<F([ (  
短期汇票short bill )*_G/<N)|  
GPni%P#a@0  
n><ad*|MX  
~rb]u Ny-  
逾期汇票overdue bill @_t=0Rc  
GH':Yk  
TfJ*G6\7e#  
Vs
TgK  
宽限日期days of grace onmpMU7w  
Jqzw94  
4Y'Ne2M{  
*A`ZcO=   
电汇telegraphic transfer （T.T） bp/l~h.7W  
[^GBg>k  
v5@4|u3ds  
8a)4>B  
邮汇postal order||postal note （Am.）||post office order||money order #9s)fR  

!
\|  
Q\zaa9P  
MtwlZg`c3  
本票promissory note （P/N） <V)z{uK  
h<M1q1)  
,){#
J"W  
T*@o?U  
押汇负责书||押汇保证书letter of hypothecation Z796;qk  
Wgs6}1bg  
]@21KO  
v6DjNyg<x  
副保||抵押品||付属担保物collateral security |%5pzYe  
/tG as  
s]e`q4ip  
U:99w  
担保书trust receipt||letter of indemnity p&$PsgR  
$Tv~ *|a  
cQxUEY('+  
66-\}8f8a  
承兑||认付acceptance ;F- mt(Y  
Z,AY<
[/C  

8.jf6 
 
3]'ab-,Vp  
单张承兑general acceptance Z&?4<-@6\p  
L<oQKe7Q:  
A`M-N<T  
!"<rlB,J  
有条件承兑qualified acceptance /2d>nj  
i._RMl5zg  
8ZbXGQ  
UrciCOQf  
附条件认付conditional acceptance WJ-.?   
|5`e
cjb.  
,[ppETz  
PA803R74  
部分认付partial acceptance   7xB]Z;: