[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。   ^#z*   
会计报表statement of account NMH'4R  
y?xFF9W@H  
V.kf
@  
=zwn3L8fL  
往来帐目account current ,D{D QJ(B  
v6'k`HnK  
/E5>cqX4A  
hyC]{E  
现在往来帐||存款额current accout u_%L~1+'  
[Pz['q L3t  
z7]GZF  
N?mQ50o~C  
销货帐account sales S,qEKWyLd  
6F3F
cUL  
j:'8yFi_  
c[4I > "w  
共同计算帐项joint account I73=PfS:m  
t|}}#Z!I[f  
6fw2;$x"  
,uCgC4EP  
未决帐项outstanding account d`J~w/] `\  
sk~inIj-  
U~Rs?JmTdD  
C.?~D*Q  
贷方帐项credit account||creditor account @*5(KIeeC>  
%bgUU|CdA  
H us.Jfam  
uwWKsZ4:ij  
借方帐项debit account||debtor account tE;c>=>t  
Na$[nv8qh  
}9 I,p$  
zIbrw9G  
应付帐||应付未付帐account payable 5 /m}v'S%  
qW|_|%{U+  
%HcCe[d5l  
MW|:'D`  
应收帐||应收未收帐account receivable _'Hw`0}s  
D[p`1$E-1v  
o%[swoM@  
>AUzsQ  
新交易||新帐new account gE~LPwM  
kuW^_BROJ  
-5#cfi4^*  
V5bB$tL}3  
未决帐||老帐old account (A\\s$fE/1  
v8 pOA<s  
U'0e<IcY  
6=g! Hs{  
现金帐cash account :r}C&3  
~Nn}FNe  
&/-}`hIAT  
b-HELS`nX  
流水帐running account U,7}VdO  
s-JS[  
]Yk)A.y  
"*ww>0[  
暂记帐||未定帐suspense account IRT0   
B PG&R  
f}w_]l#[G  
OzAxnd\.N  
过期帐||延滞帐overdue account||pastdue account 8Cw3b\ne  
<j:@ iP  
gvoYyO#cm  
W?D-&X^ny  
杂项帐户sundry account F $1f8U8  
63Z^ k(  
YpEH(tq  
0n*D](/NK  
详细帐单||明细表detail account {_~vf  
nt$ q< 57  
t"jiLO
Q[6  
dK>sHUu  
呆帐bad account &6nLnMF8x  
hr3<vWAD  
)8;At'q}  
jR
>`Xz  
会计项目title of account >Et~h65d5  
IO<Ds#(  
40}7O<9*  
U;t1 K  
会计薄||帐薄account-book Ik-E_U2  
}mpFo2  
}/MmuPp  
"D'"uMS`H  
营业报告书||损益计算表account of budiness||business report r0*Y~ KHw  
USZB k0$  
u9N/9  
H`1q8}m  
借贷细帐||交验帐account rendered yf/i)  
P=R-1V  
bD.KD)5  
2])e}&i  
明细帐account stated 3!vnSX(iv  
J;'H],w}f  
GI6]Ecc  
z0@BBXQ`  
与…银行开立一户头to open an account with ;.=]Ar}  
ch33+~Nn  
0X5b32  
oj c.ykP$  
与…银行建立交易to keep account with m"!Q5[  
934@Z(aUH  
d .%2QkL  
]A%~bQ7  
继续记帐to keep account 2"_5Yyb  
VxtX%McK  
wV-9T*QrM  
wsB  
与…有交易to have an account with }m&\I  
bj
AI7B8As  
MV]`[^xQ5  
U9jdb9 |  
作成会计帐||有往来帐项to make out an account with xxA^A  
J&&)%&h'I  
Z<,Hz +  
snYeo?|b  
清算||清理债务to make up an account =\G`g#  
\i+Ad@)  
ld3H"p rR  
~F%sO'4!  
清洁帐目||与…停止交易to close ones account with >>|47ps3  
udmLHc  
?TJ4L/"(k6  
GL~ Wnt  
结帐to close an account ubRhJ~XB  
EP^qj j@M  
\ Foo:jON  
~'F.tB  
清理未付款to ask an account||to demand an account "Mz#1Laby`  
X,bhX/h  
;hF}"s hJN  
2_ 1RJ
 
结清差额to balance the account with %J Jp/I  
c-_1tSh}  
[5ncBY*A7  
n.t5:SW  
清算to settle an account||to liquidate an account||to square an account m#[9F']Z`  
2qojU%fiH  
(V1;`sI8  
|?nYs>K  
审查帐目||监查帐目to audit an account rT\~VJ>+i  
Y% JE} )  
%|D)U>o{  
}ice*3'3  
检查帐目to examine an account ~f"3Wa*\B  
HB`'S7Q  
ay|jq"a  
!& :
Cp_  
转入A的帐户to charge the amount to As account rIb~@cR
)  
M?DZShkV_  
?XP4kjJ  
qM+Ai*q  
以计帐方式付款to pay on account #!E`%' s]  
QO0@Ax\b  
:,M+njcFc  
9HEqB0|ZRu  
代理某人||为某人on ones account||on account of one _`gkYu3R+  
!#~KSO}zW2  
m.!LL]]  

5D2mZ/  
为自己计算||独立帐目on ones own account T+aNX/c|>  
'CS jj@3X  
M$Bb,s  
''D7Bat@  
由某人收益并负风险on ones account and risk||for ones account and risk @$!6u0x  
H-nhq-fut  
^/$dSXKF  
*C0a,G4  
由某人负担for ones account||for account of one m mZ P;  
mj'N)6ga  
tQRbNY#}Z  
U;IGV~oT  
按某人指示||列入某人帐户by order and for account of one M$.bC0}T  
q'a]D
J`  
Lq ;~6  
:*BN>*1^\r  
列入5月份帐目for May account uF1 4;  
6rj iZ%  
QlV(D<  
j`q>YPp  
编入某中帐项下to pass to the account of||to place to the account of 2wnk~URj  
"U"fsAc#  
@*~yVV!5  
 :\'1x  
寄出清算书to send in an account||to send in render an account 3 !8#wn  
)/JVp>  
,Y jjL  
04&S.#+(  
支票薄cheque book ;?@Rq"*  
}yn%_KQ0  
ZMZWO$"K1  
8+dsTX` |S  
支票陈票人cheque drawer 8{!|` b'f  
.a :7|L#a  
AzF*4x  
 /3k[3  
持票人cheque holder V6](_ w!  
\)wVO*9*0  
jD"nEp-  
re/u3\S  
不记名支票cheque to bearer||bearer cheque EtPB_!  +  
=liyd74%`  
_<jU! R  
T^vo9~N
*  
记名支票||认人支票cheque to order -zMvpe-am&  
H_3WxfO  
h lc!}{$%8  
D</?|;J#/  
到期支票antedated cheque f/Y7@y  
.sQV0jF{  
xi.?@Lff
 
T+~&jC:{  
未到期支票postdated cheque Z.Z31yF:f  
;`c:Law4  
#y7MB6-  
D4(73  
保付支票certified cheque 3I)oqS@q'  
5wh(Qdib  
sx;/xIU|  
I urz?dt4w  
未获兑现支票，退票returned cheque .pe.K3G&  
mZ? jpnd  
]AM*9!  
p=eSJ*  
横线支票crossed cheque RrrlfFms  
SeS ZMv  
g'T L`=O  
35AH|U7b  
普通横线general crossing |0uqW1  
s/~pr.>-l  
<3tf(?*,k]  
ow 6\j: $?  
特别横线special crossing z;@<
J8I  
+/%4E %  
7^Us  
rfQs 7S;G  
空白支票blank cheque 5N6R%2,A  
0QquxYYw,  
E=S_1  
XPq`;<G  
失效支票，过期支票stale cheque pX>wMc+  
!=;Evf  
A>F&b1  
yGWl8\,j0  
普通支票open cheque ^iWGGnGS  
[a$1{[|)  
L
{ &1w  
hHcevSr  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d3?gh[$  
V_v+ic^  
>d
F #1  
OEbZs-:  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;YQ6X>
 
wV$V X  
l,A\]QDvl  
R*LPwJuv  
支票换现金||兑现to cash a cheque iK'A m.o+  
i ^N}avO  
CnY dj~  
>[T6/#M  
清理票款to clear a cheque j9RpYz  
C5Fq%y{$.  
{B
AZ`I  
tC f@v'1t  
保证兑现to certify a cheque q4"^G:  
HQ4WunH2Y  
WwSyw?T  
>2mY%  
填写支票数额to fill up a cheque (li t^v,9  
QiRx2Z*\  
! c~3`7v  
O,J,Q|`H&  
支票上划线to cross a cheque T%}x%9VO7  
Pff-eT+~m  
J[K>)@I/  
T~}g{q,tR  
开发支票to make out a cheque \vj xCkg{  
/~<Przw  
"6?Y$y/wm  
nu|odP  
签发支票，开立支票to draw a cheque||to issue a cheque o1]1I9  
#]}G{ P  
n=!5ha%#N  
`wLmGv+V  
透支支票to overdraw a cheque kwt;pxp i  
#?\|)y4i  
;]/cCi  
yAel4b/}  
背书支票to endorse a cheque 8Waic&lX~  
xxdxRy9/  
FW<YN;  
.N#grk)C  
请付票款||清付票款to pay a cheque||to honour a cheque @(tuE  
*qIns/@  
`5~ <)  
.M\0+,%/  
支票退票to dishonour a cheque hJJo+NNN  
0R,Y[).U  
xU9^8,6  
T5 BoOVgO  
拒付支票to refuse a cheque P'Jb')m  
P(z
quKm  
y=}a55:qE  
#xrE^Txh  
拒付支票to stop payment of a cheque gD6BPW~0  
dF pP_U  
{y:+rh&  
)jRaQ~Sm  
提示要求付款to present for payment >LR+dShG  
WOGMtT%  
N%?8Bm~dP  
EmcwX4|  
见票即付持票人payable to bearer b@[5xv\J  
Nx(y_.I{K  
jZ69
sDhE  
_~ 7cn  
支付指定人payable to order oX1{~lDJl  
S#7.
y~e\  
/#?i+z   
:w c.V  
已过期||无效out of date||stale MXpj_+@  
zhde1JE  
}*0*8~Q'5  
gB#$"mq,  
请给出票人R/D||refer to drawer ch}(v'xv(  
nr{}yQu  
"{(4  
tZY(r {  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds PR1%  
i+.bR.WO  
;0\   
'^M3g-C[Jg  
文字与数字不一致words and figures differ $;+`sVG  
6~Xe$fP(  
t)~v5vr  
^)/oDyO  
支票 9Fxz9_ i  
~4~>;e  
时间已过account closed mh`VZQ@  
lV!@h}mG  
X*C4NF0  
G;pxB,4s5  
更改处应加盖印章alterations require initials K29KS)~;W  
I"+;L4o`  
CpICb9w  
zc-.W2"Hu  
u7<s_M3%N  
F D6>[ W  
时间已过effects not cleared qu/59D  
xlaBOKa%  
3AD^B\<gB  
8>K2[cPD  
停止付款payment stopped 4E& 3{hnp  
bKH8/*Yk  
j^~WAWbFh  
N5[fwz w  
支票毁损cheque mutilated v ~%6!Tr  
';!02=-@  
R:v`\  
8V3SZ17  
汇款||寄钱to remit||to send money !Hr +|HKQ?  
P A9 ] L
 
a4! AvG  
EmR#)c~(W  
寄票供取款||支票支付to send a cheque for payment 2$? )
VXtw  
"U&
 
A`Bg"k:D  
,*V{
gpC7  
寄款人a remitter [0}^w[  
'%RYo#  
KyAQzN9  
E$rn^keM  
收款人a remittee 2,<!l(X  
Os1(28rl  
_A\c 6#  
i5*sG^<$H  
国外汇票foreign Bill /\_ s  
j=d@Ih*  
@Tzh3,F
2  
}45&s9m=  
国内汇票inland Bill cQUmcK/,  
jfHVXu^M  
8\t~*@"  
@&d/}Mx"t  
跟单汇票documentary bill pUr.<yc&u  
u*&wMR>Crf  
$3%EKi  
6kKIDEX  
空头汇票accommodation bill o$YL\ <qp  
uV* &a
~  
O&irgc!  
g(MeCoCc  
原始汇票original bill *A O/$K@Ma  
q=E<y  
Ut8yA"Y~  
Ssr P  
改写||换新票据renewed bill oO>mGl36H  
[*#ms=Zdc  
xq.,7#3  
i%0Ml:Y  
即期汇票sight bill||bill on demand <D p
i M`  
m4|9p{E  
y%\kgWV  
pVPCxP  
…days after date||…days after date…日后付款 4jj@"*^a  
5+'1 :Sa(i  
o|AV2FM)  
hIC$4lR~  
…months after date||…months after date…月后付款 9#.nNv*z3  
ep Eg6   
`(EY/EsY  
S!k cC-7  
见票后…日付款…days after sight||…days sight NS;,(v{*N  
Ylll4w62N  
W :jC2,s!m  
-D0kp~AO4N  
见票后…月付款…months after sight||…months sight .T/\5_Bx  
`$7j:<c=  
'$PiyM|V  
[L"(flY(E  
同组票据set of bills sV'(y>PP%  
@%fNB,H`
 
diGPTV-?$  
,D3?N2mB  
单张汇票sola of exchange||sole of exchange +glT5sOk  
4WZ:zr N
 

JVFn=Mw  
Qq (/TA0$-  
远期汇票usance bill||bill at usance noC]&4b  
Y'`w.+9  
:aR&t#<"E  
&%}6&PWi  
长期汇票long bill (qnzz!s  
3@*J=LGhKc  
&[}bHX/  
@S yGj#  
短期汇票short bill {Tl5,CAz  
lO9ML-8C1  
{ ,qm=Xjq  
X<m#:0iD  
逾期汇票overdue bill +dcB h Dq  
"m.jcKt  
/\hybx'  
(4LXoNT  
宽限日期days of grace YN#i^(  
$rv&!/}]e  
0 Ji>drn  
+6-c<m|  
电汇telegraphic transfer （T.T） i<l_z&  
8<z+hWX=4  
U6e 0{n  
*Fb]lM7D  
邮汇postal order||postal note （Am.）||post office order||money order 'z8?_{$
 
o<`Mvw@Z   
~tWIVj{  
Tz[ck'k  
本票promissory note （P/N） \3LP@;Phn  
9q5jqFQ  
\C $LjSS-  
OOn{ Wp  
押汇负责书||押汇保证书letter of hypothecation FCnOvF65  
9&}$C]`  
'/%]B@!  
SKt&]H  
副保||抵押品||付属担保物collateral security iqm]sC`  
^pruQp1X  
|*ss`W7F,2  
1t wC-rC  
担保书trust receipt||letter of indemnity 3oc p4x`[  
_GS_R%b  
m r"b/oM{  
/N.xh  
承兑||认付acceptance mQdF+b1o  
!_C*2+f  
^S:S[0\,  
^3"~
T  
单张承兑general acceptance 5]pvHc  
Z;Q2tT/F  
@6\Id7`Ea  
vy&'A$ H  
有条件承兑qualified acceptance yuIy?K  
{o1vv+i  
C+o1.#]JM  
@h7)M:l  
附条件认付conditional acceptance M3 MB{cA2  
q@k/"ee*?  
;Z^\$v9?  
'. 5&Z  
部分认付partial acceptance   uH*moVw@5