[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。   i^n&K:6  
会计报表statement of account <%!@cE+y  
V7&L+] !  
{u:DC4eut  
|HL1.;1  
往来帐目account current 67#;.}4a  
";jhj:Xj  
ThHK1{87X}  
Kp"o0fh<9  
现在往来帐||存款额current accout {C<ch@sR  
)'q
Z6%  
4g6d6~098;  
lAoH@+dyA+  
销货帐account sales E)`+ 1j  
S]<Hx_[}  
L:S[QwQu8  
6VA@;g0$  
共同计算帐项joint account )37|rB
E  
KQEnC`Nz  
<)rol  
3c6#?<%0`  
未决帐项outstanding account d9E:LZy  
!#>{..}}3  
IQR?n}ce  
N!,@}s  
贷方帐项credit account||creditor account s]}P jh8  
~*H!zKIx  
:imp~~L;  
xY@V.  
借方帐项debit account||debtor account VG)kPKoi  
$oh}!Smt  
iLgWzA  
:sJV klK  
应付帐||应付未付帐account payable
B[8  
*c xYB  
%rYd=Ri  
32dR`qb  
应收帐||应收未收帐account receivable G6L 'RP  
LA1UD+S  
>d_O0a*W-  
~ZT(@w  
新交易||新帐new account j134iVF%  
ZXp=QH+f  
d?'q(6&H  
0p8 (Q  
未决帐||老帐old account hv8V=Z'Q  
u>d, 6 !
 
@*!8  
!Ag W@  
现金帐cash account B!6?+<J"  
,|}Pof=]xk  
(oxe'\  
$o5<#g"/T  
流水帐running account tK0?9M.)  
wU+-;C5e  
*GD?d2.6j  
R{u/r%  
暂记帐||未定帐suspense account Q/L:0ovR  
Y=\;$:L[  
:Fu.S1j$  
hjs[$,1  
过期帐||延滞帐overdue account||pastdue account !Yd7&#s  
X)x$h{ OE  
6Xbo:#  
O6 bB CF;  
杂项帐户sundry account $3w a%"  
Fn1|Wt *  
n](Q)h'nlo  
xmsw'\  
详细帐单||明细表detail account +<7`Gn(n3  
:OQx;>'  
CWHTDao  
C,HKao\  
呆帐bad account >+LFu?y  
6O>NDTd%  
[AA'Ko  
J{`G=  
会计项目title of account 1#/>[B  
#|ETH;HM  
EPkmBru ^  
/p}^Tpu  
会计薄||帐薄account-book unY+/p $  
R,>LUa*u  
krnxM7y  
1<IF@__  
营业报告书||损益计算表account of budiness||business report Bs:INvhYW  
$t}t'uJ  
%a$ l%8j&  
Q+YYj   
借贷细帐||交验帐account rendered Wo+fMn(O  
D;*P'%_Z  
W"Mwp V  
g] %sX6T  
明细帐account stated [+j}:u  
^}8qPBz  
#6* j+SX^  
7|bzopLJk  
与…银行开立一户头to open an account with <#H
QU<  
mhpaPin*JS  
41dB4Td5t  
3V2dN)\  
与…银行建立交易to keep account with |soDt<y+L  
Jga;
nrU  
ny'?Hl'Q  
#k?uY g8
 
继续记帐to keep account I5Vp%mCY  
qJN! L))  
dPvRbwH<  
*ETSx{)8  
与…有交易to have an account with &&SA/;F  
~*NG~Kn"s  
\7]0vG  
Fp=O:]  
作成会计帐||有往来帐项to make out an account with xw2dNJL  
Q &~|P}   
d%?$
UnQ  
A~0eJaq+  
清算||清理债务to make up an account X3mHg5zt  
|YEq<wbQ  
CmP_9M?ce  
rHngYcjR  
清洁帐目||与…停止交易to close ones account with ^W#161&  
!DU4iq_.  
f N_8HP6&  
K)DpC*j  
结帐to close an account sQ"; t=yC  
D[i?T3i  
XSOSy2:  
j3=%J5<  
清理未付款to ask an account||to demand an account <b>g^ `}?D  
?2q4dx0  
dQ#$(<v[  
Ar{7H)V:  
结清差额to balance the account with @{V bu  
fmgXh)=  
.30eO_msK  
XiW~? *Z  
清算to settle an account||to liquidate an account||to square an account RwyX,|  
wa1Qt  
-_[ZRf?^  
l~( A(1  
审查帐目||监查帐目to audit an account SB x<-^  
9Ib#A  
dQljG.PiK  
|X47&Y  
检查帐目to examine an account H3#rFO"C*  
nI _UL  
X:2)C-l?  
h[(.  
转入A的帐户to charge the amount to As account u;G-46  
T;C0t9Yew  
eHE?#r16Z  
4ux^K:z  
以计帐方式付款to pay on account _ci8!PP  
i K,^|Q8  
ihp>cl?  
F<0GX!p4u  
代理某人||为某人on ones account||on account of one 328gTP1  
89Ch'D  
.dPy<6E  
Q ym=L(X  
为自己计算||独立帐目on ones own account T|^KG<uPV!  
a8}!9kL  
h?7@]&VJ  
D}T+X;u)K  
由某人收益并负风险on ones account and risk||for ones account and risk 8," 5z_  
z
BjbH=  
jJqq:.XqB8  
Jp 7m$D%  
由某人负担for ones account||for account of one 9v3%a3  
O>,Rsj!e  
|C`.m
|  
kO}QOL4  
按某人指示||列入某人帐户by order and for account of one 68QA%m'J  
_Gtq]`y  
{?uG] G7  
ZTzh[2u*  
列入5月份帐目for May account -'Oq.$Qq  
.azA1@V|  
M _e^KF  
IA~wmOF  
编入某中帐项下to pass to the account of||to place to the account of }@TtX\7(D  
yL#2|t(  
(W'3Zv'f  
k)TNmpL%"  
寄出清算书to send in an account||to send in render an account =bh.V@*  
"JpnmE[`  
^
oXLk&d  
PzH#tG&.j  
支票薄cheque book wS;hC&~2  
><w=  
mw flx8  
tdi^e;:?  
支票陈票人cheque drawer k:DAko}  
u(C?\HaH  
JW9U&Bj
{  
!b{7gUjyI  
持票人cheque holder ss'`[QhR2  
4h$W4NJK  
wq>0W4(  
b |JM4jgK  
不记名支票cheque to bearer||bearer cheque E-i<^&E  
|m>{<  :  
Uu(FFd~3  
zrE Dld9  
记名支票||认人支票cheque to order "PfNC<MQo  
dW9Ci"~v  
dS)c~:&+  
2[~|6@n  
到期支票antedated cheque @ $2xiE.[  
'D[g{LkL  
{hi 'LA-4@  
^k}%k#)  
未到期支票postdated cheque ]vUTb9>{?  
vJ fj1 f  
m$H(l4wB>  
o 4cqLMu  
保付支票certified cheque |P`:NAf2  
B`/p

[U5  
1gh<nn  
-Ou@T#h"  
未获兑现支票，退票returned cheque Hmv@7$9s\  
L%5g]=  
3fhlMOm  
yQdoy^d/4  
横线支票crossed cheque 0})mCVBY  
FWl'='5L  
RJ~I?{yR0[  
cRS2v--\-  
普通横线general crossing +kZW:t!-  
sY@x(qkIOc  
<p\iB'y  
ofHe8a8  
特别横线special crossing K[M[0D  
m6YDyQC  
bqSp4TI  
?)mM]2%%  
空白支票blank cheque ,-.
a! a  
d!#qBn$*[  
w C>Xu.Z:  
P,ud"F=r  
失效支票，过期支票stale cheque h?+bW'm  
" twq#Alx  
qJq2Z.>hy  
ht5eb"c+8  
普通支票open cheque * vW#XDx  
|nq}#  
q8[I` V{  
mIm.+U`a2  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~E*`+kD  
#P5tTCM  
>Z&Y!w'A|u  
Gk2R:\/Y  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %:vMD  
tZqy \_G  
uwhb-.w  
#t?tt,nc}  
支票换现金||兑现to cash a cheque 7<7 /NZ<I  
a[A9(Ftn  
PA<<{\dp  
59Lmv &s  
清理票款to clear a cheque Y!nxHRE  
(OT&:WwW  
-3T~+  
k.("<)  
保证兑现to certify a cheque C,#FH}  
?
/ Cl  
8e*1L:oB!  
jk-e/C  
填写支票数额to fill up a cheque l4smAT  
Y1Sfhs)  
 }J-+^  
OD`?BM  
支票上划线to cross a cheque W*/0[|n*  
">hOD'PG  
 76j5  
72;ot`  
开发支票to make out a cheque ,sln0  
Kb5 YA  
$2lPUQZ<5  
j@4AY}[tX  
签发支票，开立支票to draw a cheque||to issue a cheque Q{"QpVY8  
:UDT! 5FNO  
S=.7$PY  
i |IG  
透支支票to overdraw a cheque s
fwlv^  
AHl1{* [  
l1MVC@'pvP  
Ln C5"
 
背书支票to endorse a cheque K>x+*UPL  
N6wCCXd  
E3==gYCe*  
j!;y!g  
请付票款||清付票款to pay a cheque||to honour a cheque kjVJ!R\  
xhmrep6+<  
]|PDsb"e  
o2vBY]Tj  
支票退票to dishonour a cheque 1
Zj NRg=  
g&oAa;~o  
Sp>v`{F  
i9Tq h  
拒付支票to refuse a cheque r#;GVJR6  
DpZO$5.Ec+  
y_e$W3bON,  
;%_s4  
拒付支票to stop payment of a cheque l=.h]]`;  
sN%#e+(=  
-IF3'VG  
{Z^ G]@  
提示要求付款to present for payment 4
T<4Rb[  
;"N4Yfl
z  
q+}KAk|]V  
J jp)%c#_  
见票即付持票人payable to bearer WXzSf.8p|  
W-UMX',0zS  
~R!M.gY[rK  
|1[3RnGS  
支付指定人payable to order swGp{wJ  
2S^:fm}  
*(>,\8OVf  
<*'%Xgm  
已过期||无效out of date||stale `HO_t ek  
Jv+N/+M47  
f+K vym.  
9z0G0QW[  
请给出票人R/D||refer to drawer *fj5$T-Z  
fKYRDGn  
VsJ4sb7  
i3[%]_eP.  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D{)K00mm  
-)Zp"  
_9<nM48+t  
&uMx*TTY  
文字与数字不一致words and figures differ 4 [K"e{W3  
N9}27T+4  
xB<^ar  
iS]4F_|vd  
支票 9>I&Z8J$M  
Pn|;VCh  
时间已过account closed 2f8\Osn>m  
4J9VdEKk  
vi1 D<  
dvX
[,*wz  
更改处应加盖印章alterations require initials $]`rWSYtv`  
|3{"ANmm'  
^S%xaA9  
\a7
caT{  
99G'`NO  
ZCC T  
时间已过effects not cleared 49?wEm#  
Z&![W@m@0N  
MX)mm ^A  
 Ww&r  
停止付款payment stopped km,I75o.  
L#6!W  
# X`t~Y'  
s'4%ZE2Dr  
支票毁损cheque mutilated -2/&i  
@ yj$  
\Aq$h:<  
089 <B& <  
汇款||寄钱to remit||to send money Hq;*T3E  
kIwq%c;  
iz-B)^8.  
Mc@_[q!xY?  
寄票供取款||支票支付to send a cheque for payment XEe$Wh  
?l>Ra0  
]*]#I?&'Hx  
[fZhfZ)<  
寄款人a remitter Z(Z$>P&4  
57jDsQAj  
h2P&<ggqX  
UY}EW`$#m  
收款人a remittee %u!)1oOIz  
jb83Y>  
Y~Z&h? H'}  
<Eu/f`8  
国外汇票foreign Bill l 0K_29^  
[R(dCq>  
9
M90X8  
6c[Slq!KA  
国内汇票inland Bill U_C[9Z'P  
3S=$ng  
E0*62OI~O  
}Dx5W9Ri"  
跟单汇票documentary bill aHkt K/  
P/,ezVb =  
49tJ+J-N  
ql I1<Jx  
空头汇票accommodation bill 1deK}5'  
Egi(z9|Pp  
&~'^;hy=  
j*_>/g
i  
原始汇票original bill f64}#E|w  
~sVbg$]\G  
t;b1<TLn0  
-?L3"rxAP  
改写||换新票据renewed bill 3U9leY'2N  
wJg&OQc9  
jP31K{G?  
Q;k D Jo  
即期汇票sight bill||bill on demand (vPE?^}b  
9/PX~j9O?  
1B`JvNtd  
bo &QKK  
…days after date||…days after date…日后付款 T!1Np'12zF  
*t bgIW+h  
;]VLA9dC  
h3(B7n7  
…months after date||…months after date…月后付款 bW2Msv/H  
M
i<}q@]e  
{k)H.zwe  
49Hgq/uO  
见票后…日付款…days after sight||…days sight asL!@YE  
JpZ3T~Wrf  
*fp4u_:`  
nnuJY$O;M  
见票后…月付款…months after sight||…months sight 6.M!WK{+  
\79aG3MyK  
, L5.KwB  
=/kT|  
同组票据set of bills @#::C@V]  
uz@lz +  
1i 7p'  
q]DE \*@  
单张汇票sola of exchange||sole of exchange {W%/?d9m  
[(iJj3s!  
U?8X]  
6BObV/S Jg  
远期汇票usance bill||bill at usance DIWcX<s  
7,ffY/  
/H$/s=YU\U  
t Z]b0T(e  
长期汇票long bill _))--+cL  
$Hal]  
k-8$43  
@\Yu?_
a  
短期汇票short bill T;pe7"  
+.|8W!h`1  
X`0`A2 n  
{3G2-$yb  
逾期汇票overdue bill cxxrvP-  
p 4Y2AQ9  
qdwjg8fo4Z  
d~w}{LR[1  
宽限日期days of grace aWMEo`O%  
^:]~6p#  
}tPI#[cfK  
+\~Mx>Cn  
电汇telegraphic transfer （T.T） *h2 )$^P%  
K ZQ `
 
oT[8Iu  
T0l bMp
 
邮汇postal order||postal note （Am.）||post office order||money order N}7tjk  
Jc,{n*  
T^.W'  
X-J<gI(Y  
本票promissory note （P/N） <m+$@:cO  
]` }R,'P  
?iaD;:'qE  
X]v.Yk=wu  
押汇负责书||押汇保证书letter of hypothecation ^ ,yh38
4  
28d=-s=[  

~ H $q  
-,}p pTG  
副保||抵押品||付属担保物collateral security qJLtqv  
}~$96|J  
M;F&Ix  
*m`KY)b=l  
担保书trust receipt||letter of indemnity 2B&|0&WI  
[9xUMX^}  
Qh@A7N/L  
a%)-iL X8&  
承兑||认付acceptance @M]7',2"  
or..e  
;c;PNihg  
U#1,]a\  
单张承兑general acceptance b+ J)  
'U3+'du^8  
o;2QZ"v  
gTwxmp.,  
有条件承兑qualified acceptance ,MdK "Qa>  
Z}4 `y"By  
5<KY}  
PK|"+I0  
附条件认付conditional acceptance d}RR!i`<N  
K\`>'C2_V  
E0a &1j  
-VlXZj@u+  
部分认付partial acceptance   h?ZxS