[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。   urrO1  
会计报表statement of account ?b@q5Y  
wI@zPVY_i  

DYAwQ"i;6  
@vdc)vN[/  
往来帐目account current I[g?Ju >  
urT/+deR  
$&=4.7Yt  
k,;lyE  
现在往来帐||存款额current accout t*Vao  
Th~3mf #  
Zr.\`mG4f  
+(z_"[l"  
销货帐account sales 5DkK'tCI9Z  
V`g\ja*Y  
rysP)e  
>?>ubM`,  
共同计算帐项joint account 8Fd1; G6  
uG=t?C6  
-[zdX}x.:  
iJ`%yg,  
未决帐项outstanding account I 9{40_  
NIGB[2V(  
T.Pklty  
B?$01?9V  
贷方帐项credit account||creditor account Ei{(  
1A%N0#_(Md  
{k_ PMl0G  
Vq3]7l  
借方帐项debit account||debtor account @tr&R==([  
N+\oFbE  
@4/~~  
:(bdI]  
应付帐||应付未付帐account payable $f<eq7rRe  
9{)Z5%Kz  
i"%JFj_G  
}g>dn  
应收帐||应收未收帐account receivable 'DCKD4@C/  
U{T[*s  
f$1Gu  
aW0u8Dz  
新交易||新帐new account 935-{h@k
 
mP9cBLz  
!dfS|BA]  
aUypt(dv  
未决帐||老帐old account vF9*tK'   
]> nPqL  
z>cIiprX  
hH<6E  
现金帐cash account F5FNhuC  
+"k.E x0:  
a4A`cUt  
zyaW3th  
流水帐running account Zg)_cRR   
t[]['Iosd  
2wB.S_4"-<  
|. J,8~x  
暂记帐||未定帐suspense account 4t&gW  
^y&q5p jj  
vC)"*wYB{  
p//T7rs  
过期帐||延滞帐overdue account||pastdue account nGq]$h  
+mJ :PAy4  
#d7N| 9_  
-Nsk}Rnk*  
杂项帐户sundry account NFB*1_m  
Sp 7u_Pq{  
kcLj Kp  
AI&qU/}  
详细帐单||明细表detail account &}v
R(y*#c  
tlDYk  
Of- C  
%9t{Z1$  
呆帐bad account rlR !&  
rpUy$qrRc  
?TIV2m^?  
1)$% 
Jr  
会计项目title of account |:./hdcad  
^  Xm/  
mfZ)^X  
J4YT)-  
会计薄||帐薄account-book MMMqG`Px  
3Bejp+xX  
k) "ao2iXL  
y&1%1 #8F  
营业报告书||损益计算表account of budiness||business report 2Oyy`k  
*3;UAfHv  
i*X{^A73"  
24//21m  
借贷细帐||交验帐account rendered fi=0{  
}x]&L/  
gXLCRn!iR  
haCKv   
明细帐account stated |)9thIQF  
w"{bp  
:d.1;st  
|
z:Q(d06  
与…银行开立一户头to open an account with Ski G2n]  
P^"R4T  
E(_KN[}S  
88 {1mA,v  
与…银行建立交易to keep account with 5Q` RTn%  
@|BD|{k  
/-Wuq`P/ T  
bMsECA&  
继续记帐to keep account 7!pLK&_  
jO=*: {#x  
!K[/L< Kv  
N&"QKd l  
与…有交易to have an account with \SOeTn+  
f27)v(EJ  
[9OSpq  
P'sfi>A  
作成会计帐||有往来帐项to make out an account with w#&z]O9r  
rIVvO  
6a*83G,k  
#,&8&  
清算||清理债务to make up an account GzdRG^vN  
f3G1r5 x  
r?pZ72q  
8.yCA  
清洁帐目||与…停止交易to close ones account with p;0 PxL=  
+oZH?N4yaM  
T^]7R4Fg  
Yrxk Kw#  
结帐to close an account Ad/($v5+  
vG~+r<:  
!{(ls<  
MGQ,\55"  
清理未付款to ask an account||to demand an account
0oSQY[ht/  
$eBQH  
}Gr&w-v  
paWxanSt  
结清差额to balance the account with 3rNc1\a;  
qBY g[K>  
s)ky/ce  
zT7"VbP  
清算to settle an account||to liquidate an account||to square an account @r<b :?u  
Qs l80~n_7  
s]Gd-
j  
p x#suy  
审查帐目||监查帐目to audit an account (rcMA>2=  
9Kbw GmSU  
PO o%^'(  
J4>;[\%m  
检查帐目to examine an account v L}T~_=3  
[jrq z
B  
]
g,lRG  
rslvsS:  
转入A的帐户to charge the amount to As account
E!! alc{  
Y5Z!og  
mb1V u  
E(4w5=8TI  
以计帐方式付款to pay on account b7Oj<!Wo`  
k!3 cq)  
w"8V0z  
=K(Jq Sw+M  
代理某人||为某人on ones account||on account of one *5D3vB*S  
?:igumeYX  
M'2r@NR8  
Svw<XJ   
为自己计算||独立帐目on ones own account S!hXf|*0[  
=45W\  
:q (&$
 
B!;+_%P76  
由某人收益并负风险on ones account and risk||for ones account and risk $UvPo0{  
OJ1tV% E  
%> zjGF<
 
bL`eiol6  
由某人负担for ones account||for account of one SK R1E];4  
3^wC<ZXcD  
ER^QV(IvP8  
G1d(,4Xp  
按某人指示||列入某人帐户by order and for account of one .Djta|puu  
4 1t
)(+r  
;:]\KJm}?  
~<)vKk  
列入5月份帐目for May account Lm6**v  
g"K>5Cb  
vzX ag*0  
q \O Ou  
编入某中帐项下to pass to the account of||to place to the account of 7\Fs=\2l+'  
#;Tz[0  
P@0Y./Ds  
y
1pu R7  
寄出清算书to send in an account||to send in render an account 57Z-  
dRaOGm)  
FTf<c0  
PsnGXcj  
支票薄cheque book +Qj(B@i  
A.En+-[\  
S6D^3n  
F9flSeN  
支票陈票人cheque drawer Y)|N"f;  
lAi2,bz"  
rHz||jjU  
nwmW.(R4  
持票人cheque holder [[+ pMI  
BVpO#c~I  
ynwG\V  
:iUF7P1I  
不记名支票cheque to bearer||bearer cheque "%6/a7S  
xDLG=A%]z  
0
n vSvk  
RU#F8
O  
记名支票||认人支票cheque to order s?C&s|'.  
OW@\./nM  
w_wslN,)  
3tAU?sV!  
到期支票antedated cheque pA}S5x  
q(IQa@$SR  

>m6&bfy\q  
3n;K!L%zMT  
未到期支票postdated cheque ZH 6\><My  
fV\]L4%  
|j~lkzPnV  
$XnPwOj  
保付支票certified cheque s1j{x&OSq  
.qv'6G  
`3_lI~=eH  
aSutM   
未获兑现支票，退票returned cheque B&?sF" Y  
{*m?Kc7k  
f!_ ctp  
>QkP7Kb  
横线支票crossed cheque 98XVa\|tl  
Vu8,(A7D%O  
#q\x$  
rNDrp@A>  
普通横线general crossing /~p+j{0L3W  
Wr?'$:  
/RnTQ4   
/
e@H^Cgo  
特别横线special crossing OQ
&'Dti  
~FU@wV^  
LW)H"6v  
dt\j GD  
空白支票blank cheque DGESba\2+  
KzUlTl0  
gb|Q%LS9R  
f. }c7  
失效支票，过期支票stale cheque l@Z6do  
Q>< 0[EPj3  
,E )|y4  
?/hZb"6W  
普通支票open cheque (qMj-l  
V~IIYB7  
 AnBJ(h  
XRN+`J  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2BXy<BM @  
3>M&D20Z  
ZJW[?V\5=  
q!~ -(&S  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /#NYi,<{X  
FDzqL; I  
h&&6r\4/|  
bPKOw<  
支票换现金||兑现to cash a cheque 0pb'\lA  
_*M42<wcO  
9p* gU[  
am1[9g8L  
清理票款to clear a cheque VSX@e|Nj  
,i9Byx#TN  
W*DVi_\$y  
@&F@I3`{  
保证兑现to certify a cheque )::>q5c  
G6P)C##ibn  
@oP_
;G  
a3SlxsWW  
填写支票数额to fill up a cheque DB526O* [  
uE/T2BX*  
./vZe_o)j$  
-/C)l)V}  
支票上划线to cross a cheque [jdFA<Is  
Xl7aGlH  
^g1f X1  
%.v{N6  
开发支票to make out a cheque @H b'8F  
1F8 W9b^D  
,fDEz9-,  
MB ju![n  
签发支票，开立支票to draw a cheque||to issue a cheque bu7'oB~:V^  
#eZ6)i<  
'7Nr8D4L  
EJ}
!F?o  
透支支票to overdraw a cheque w.\w1:d  
JG[o"&Sd
 
BcjP+$k4_  
?^mi3VM  
背书支票to endorse a cheque >>b3ZE|5  
54;J8XT7  
kqYa*| l  
 9fnA   
请付票款||清付票款to pay a cheque||to honour a cheque
*_Z#O,  
b !@Sn/  
6Tw#^;q-  
'TC/vnM  
支票退票to dishonour a cheque eivtH P  
-4rDbDsr  
'3]p29v{  
mffn//QS  
拒付支票to refuse a cheque B&+`)E{KB  
jCAC `  
>SN|?|2U/  
TC ~Q G$NW  
拒付支票to stop payment of a cheque
X:a`B(@S  
YIt & >  
UtB6V)YI  
OdWou|Gz  
提示要求付款to present for payment OH^N" L  
!MDNE*_
 
U-k+9f 0  
o@]So(9f  
见票即付持票人payable to bearer pMg3fUIM  
&Cim!I  
CM)Q&:  
$WYbm}j  
支付指定人payable to order fJ\sguZ  
R+q"_90_  
oRKEJNps  
.@-9'<K?~  
已过期||无效out of date||stale <^b7cOFQ
 
CycUeT  
""Zp:8o  
_rV5E  
请给出票人R/D||refer to drawer F/m^?{==~*  
WwF~d+>|C  
 nVu&/  
y-p70.'{U  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $@d9<83=  
;Sd\VR  
j*
e6vX  
;!91^Tl  
文字与数字不一致words and figures differ nzjkX4KV  
n9pN6,o+  
RT93Mt %P  
R(P%Csbqh  
支票 4!asT;`'  
P o jmC  
时间已过account closed JGC=(;  
1:NrP'W^  
Zh5RwQNE~  
fP3_d  
更改处应加盖印章alterations require initials +jg9$e"  
YY?a>j."a  
;!o]wHmA  
2fU$J>Y  
,D\GGRw  
%}86D[PF  
时间已过effects not cleared EFpIp4_Y  
nd;fy$<J\  
,f}UGd[a  
Xi?b]Z  
停止付款payment stopped *Nyev]8  
7'wS\/e4a  
D+~_TA  
\BWyk
A>  
支票毁损cheque mutilated Q0Nyqhvi  
8Qh#)hiW!  
[Q\GxX.  
st"{M\.p  
汇款||寄钱to remit||to send money =0@&GOq  
]zO/A4  
$?,a
[79  
Ngb(F84H?  
寄票供取款||支票支付to send a cheque for payment mh<=[J,%p  
Lad
sw  
tb:L\A^:  
,uzN4_7u  
寄款人a remitter b{fQ|QD{^E  
liR?  
{]z4k[;.h  
Q]rD}Ckv-  
收款人a remittee iK?b ~Q  
[^8n0{JiN  
]"c+sMW  
[-&L8Un  
国外汇票foreign Bill "Jjs"7  
sC[yI Up  
dd?x(,"A`  
i Hf-{[[Z  
国内汇票inland Bill
`mye}L2I  
6#j$GH *  
0&ByEN99  
R<i38/ ~G  
跟单汇票documentary bill q1E:l!2al  
H _Va"yTO6  
E;21?`x5  
G/%iu;7ZCb  
空头汇票accommodation bill A:<;M@q!  
rF\"w0J_  
SWp1|.=Sm  
/6O??6g  
原始汇票original bill kE TT4U  
#YDr%>
j  
"P)*FT  
\c[IbL07  
改写||换新票据renewed bill -@>BHC  
e!fqXVEVR  
GE|+fYVM-$  
%gnM(pxl  
即期汇票sight bill||bill on demand ~OePpa\  
*5<Sr q'  
mAk{"65V  
vIvVq:6_3  
…days after date||…days after date…日后付款 2xw6 5z  
Th`skK&U  
%+ZJhHT  
VF&Z%O3n  
…months after date||…months after date…月后付款 qo)?8kx>l  
\D>$aLO*?  
Bx[rC  
2iu_pjj  
见票后…日付款…days after sight||…days sight {brMqE>P#  
0J.dG/I%  
VL9-NfeqR  
KRJLxNr  
见票后…月付款…months after sight||…months sight 8@NH%zWBp  
pf4 ^Bk}e  
7FN<iI&7\  
,Ma.V\T[  
同组票据set of bills 0?WcoPU  
v){ .Z^_C  
H' T  
Gu=STb  
单张汇票sola of exchange||sole of exchange ?j^=u:<  
6 \B0^
 

mVtXcP4b  
M8k"je7`s  
远期汇票usance bill||bill at usance (wc03,K^  
+.RKi!  
>hY" 3  
.kTG[)F0b  
长期汇票long bill Khh0*S8.K  
|%~+2m  
_ >`X]I;  
7=@jARW &  
短期汇票short bill I *c;H I  
w@
2Vts  

,2oF:H  
co_oMc  
逾期汇票overdue bill W~_t~Vg5  
~f|Z%&l|  
p8wyEHB  
3cj3u4y  
宽限日期days of grace $ _8g8r}  
hP J4Oj1O  
)o!XWh  
0=wK:Ex  
电汇telegraphic transfer （T.T） RkFD*E$  
{F&-7u0  
79zJ\B_  
K}[>T(0E  
邮汇postal order||postal note （Am.）||post office order||money order p}Fs'l?7Rq  
9>/wUQs!]  
%tA57Pn>  
uGdp@]z&8Q  
本票promissory note （P/N） \Mv":Lm1  
WS& kx~oQ  
^4%Zvl  
uhN%Aj\iu(  
押汇负责书||押汇保证书letter of hypothecation 4^6.~6a  
4LI0SwD#^/  
DjMf,wX-{  
S\y%4}j  
副保||抵押品||付属担保物collateral security ^s\3/z>b4!  
4 ;Qlu  
O!D/|.Q#%  
6VD1cb\lF  
担保书trust receipt||letter of indemnity 4t4olkK3Oa  
fpM#XFj  
0;sRJ  
Ct$82 J  
承兑||认付acceptance '+<(;2Z vL  
xChI,~i  
QbYc[8-[  
8l/[(] &  
单张承兑general acceptance 4X NxI1w)  
m9M FwfZ  
G@S&1=nj3  
SEKN|YQV/t  
有条件承兑qualified acceptance us?&:L|!=  
$#o1MX  
_i}wK?n  
E_$z`or  
附条件认付conditional acceptance Z.&\=qiY  
~E4"}n[3A#  
8OWmzY_=  
lD;'tqaC  
部分认付partial acceptance   " oy\_1|