[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。   Hr7pcz/#l  
会计报表statement of account \MdieO*  
LCzeE7x  
>vYb'%02  
(J%>{?"ij  
往来帐目account current ?<\2 }1  
,!PV0(F(  
m6}_kzFz  
i\DU<lD5VN  
现在往来帐||存款额current accout L`wr~E2u  
q"S,<I<f  
E`C
!q X>  
z[O*f#t  
销货帐account sales jT F"  
f/\S:x- B  
?| 6sTu!  
s5Wb i
OF  
共同计算帐项joint account K_:2sDCaN  
T5I#7LN#  
&h!O<'*2  
t
TubW=H  
未决帐项outstanding account .!i`YT*jF
 
{^:NII]  
SkCux  
3-1a+7fD  
贷方帐项credit account||creditor account ;+#Nb/
M  
I36%oA  
y7rT[f/J  
_V0%JE'  
借方帐项debit account||debtor account 7xux%:BN  
WB<MU:.Vc  
lk R^2P
 
Je2&7uR0  
应付帐||应付未付帐account payable R7!v=X]i  
\j BA4?(S  
a'n17d&  
gS j0+|  
应收帐||应收未收帐account receivable NpKyrXDJv  
bu $u@:q 6  
\d ]Y#j<  
guf*> qNr  
新交易||新帐new account Z5*(xony0  
* {~`Lw)y  
]
%FP*YU4O  
0M&~;`W}  
未决帐||老帐old account WSv%Rxr8L  
^K_FGE0ec  
v]H9`s#,  
G]EI!-y  
现金帐cash account :O,r3O6  
s16,
*;Z  
D&G?Klq  
~ISY( &  
流水帐running account  oR,zr  
piuM#+Y\'S  
:*DWL!a  
njO~^Hl7  
暂记帐||未定帐suspense account L%<]gJtrO  
EA9 .?F  
N7 hlM  
uqa pj("  
过期帐||延滞帐overdue account||pastdue account GRV
F/hPn  
'Nuy/\[{\  
aSxDfYN=R  
. &`Y
l K  
杂项帐户sundry account wPu.hVz  
]\oT({$6B  
ka ;=%*7T  
#b:YY^{g_  
详细帐单||明细表detail account fE&s 6w&  
}aI>dHL  
JP5en  
}A;YM1^$  
呆帐bad account VlSM/y5  
c#1kg@q@  
11Qi _T\  
#3{}(T7  
会计项目title of account ?9!9lSH6%  
V[]Pya|s+  
>j$a
Y  
ST~YO  
会计薄||帐薄account-book ?z6K/'?  
],~ [^0  
J=(i0A  
>&R@L KP  
营业报告书||损益计算表account of budiness||business report |%
fNLUJ)  
Ea'jAIFPpO  
<sM_zoprc  
_*8 6  
借贷细帐||交验帐account rendered Qy}pn=#Q  
*:"6 0fkoU  
r$'.$k\  
Nh/i'q/  
明细帐account stated A{k1MA<F6  
Y6hV ;[\F  
m|x_++3  
0R`>F">  
与…银行开立一户头to open an account with {<gX~./]c  
e
6tU8`z  
I>vU
;xV\m  
1OMaY5F  
与…银行建立交易to keep account with &V
SZ  
)Y'g;  
4
g}r+!T  
Q=vo5)t   
继续记帐to keep account M8\/[R\  
:oC;.u<*8  
C.LAr~P  
@qjN>PH~  
与…有交易to have an account with M"{*))O\-c  
@JLN3  
lcy+2)+  
*P]]7DR  
作成会计帐||有往来帐项to make out an account with >SziRm>Y7  
. .S3-(xW  
v*.iNA;&i  
.0gfP4{1{  
清算||清理债务to make up an account llh +r?  
nhC8Tq [m  
MZcvr9y  
dn?'06TD  
清洁帐目||与…停止交易to close ones account with `,/5skeJ  
`'EG7  
G|-RscPe  
r
|\{!;7  
结帐to close an account ahCwA}  
%hZX XpuO  
v
dB2T2F  
x>BFK@#  
清理未付款to ask an account||to demand an account TgDT  
M6qNh`+HO
 
 6GVAR  
&b*v7c=o  
结清差额to balance the account with rUyGTe(@h  
Ygkf}n  
%{cVG-<_iz  
Lp@Al#X55  
清算to settle an account||to liquidate an account||to square an account f?eq-/UR  
5!$sQ@#}D  
8
9{;R  
AFvv+ ss  
审查帐目||监查帐目to audit an account YPq:z"`-y4  
(4yXr|to}  
3&{6+A  
;V ?(j3b[  
检查帐目to examine an account "cly99
t  
On!+7 is'  
,WnZ^R/n  
_K'Y`w']  
转入A的帐户to charge the amount to As account Oj_F1. r  
#*"V'dj;e  
cq gCcO,  
4oryTckS  
以计帐方式付款to pay on account q(hBqU
W  
B ^zg#x#8  
.'38^  
hgE:2@  
代理某人||为某人on ones account||on account of one PecZuv  
WJa7  
45<
gO1  
P0OMu/
 
为自己计算||独立帐目on ones own account t98S[Z(-%+  
p W5D!z  
./0wt+  
\Zx&J.D  
由某人收益并负风险on ones account and risk||for ones account and risk < ]+Mdy  
C0Fd<|[  
0L#i c61U  
xE!0p EHd  
由某人负担for ones account||for account of one gae=+@z  
h4h
p5M  
~7g$TAe{  
l7VTuVGUJ  
按某人指示||列入某人帐户by order and for account of one 6|3 X*Orn  
!T ,=kh  
_:5t~29  
$9X?LGUz  
列入5月份帐目for May account #^9k&t#!6  
#=ij</  
_!Tjb^  
~EXCYUp4v  
编入某中帐项下to pass to the account of||to place to the account of ,2^A<IwR  
%0}}Qt  
8==M{M/eM  
>py[g
0J  
寄出清算书to send in an account||to send in render an account ]F>#0Rdc  
w{*V8S3h9  
gn~^Ajo  
.j|uf[?h  
支票薄cheque book O#O"]A  
Vmh$c*TE  
L{)t(H>O  
Yjd/  
支票陈票人cheque drawer DS7L}]  
1Mn C5[Q  
fB,eeT1v?h  
!io1~GpKS  
持票人cheque holder S&]r6ss  
Ct~j/.  
41+WIa L  
.q4$)8[Pg  
不记名支票cheque to bearer||bearer cheque B3?rR-2mEE  
|42;171  
R)*l)bpZ#  
M3F1O6=4j  
记名支票||认人支票cheque to order shy[>\w  
"_dg$j`Y&&  
t?Qbi)T=z  
]SPuNBsy)  
到期支票antedated cheque kw gLK@@%1  
LayK&RwL  
ZUS5z+o  
`{ HWk^  
未到期支票postdated cheque jrz.n4Y`  
=h|cs{eT\2  
En\q. 3 5  
birc&<  
保付支票certified cheque OW@)6  
dKU:\y  
Q^3{L\6_  
H<<t^,E^.t  
未获兑现支票，退票returned cheque oz,.gP%  
|mbD q\U  
7ZyP  
<%m1+%mA.  
横线支票crossed cheque dPf7o   
)S`[ gK  
zb"4_L@m2  
h*!oHS~/l  
普通横线general crossing kTI5CoXzq  
.oT'(6#  
2QAP$f0Ln  
fc<y(uX  
特别横线special crossing Kz/,V6H:  
V rx,'/IS8  
lA 1  
pnz:<V"Y(  
空白支票blank cheque |>'N^   
Umzb  
IvY3iRq6  
*x]*%  
失效支票，过期支票stale cheque GbZ~eI`,2  
J
p}\@T.  
?nbu`K6T  
JN`$Fq+  
普通支票open cheque #ley3rJW]  
aT}Hc5L,b  
r<:d+5"  
yTK3eK  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *)
T"-}F  
8HJ,6Lr;  
&QW &K  
Y~{<Hs  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ZN;on dp4  
`O0Qtq.  
|?Ed k7`  
6k>5+-&_  
支票换现金||兑现to cash a cheque An0N'yo"Z  
4u%AZ<-C}m  
4 ?PB Fbd  
rEC  
清理票款to clear a cheque s5mJ -  
aQ\SV0PI  
:Rv+Bm  
M/9[P* VE  
保证兑现to certify a cheque g}R Cjl4  
T$R#d&t  
myN2G?>;  
]a&riPh"  
填写支票数额to fill up a cheque
c*E7nc)u  
_b-g^#L%  
.xmB8 R  
ED79a:  
支票上划线to cross a cheque b1i~F45h  
XxdD)I  
r*$f^T!|  
% 33O)<?  
开发支票to make out a cheque +6jGU'}[  
s[h;9 I1w  
uM\\(g}  
tx9%.)M:n  
签发支票，开立支票to draw a cheque||to issue a cheque bCC &5b  
h?OSmzRLd  
>yn]h4
M  
id : ^|  
透支支票to overdraw a cheque cl&?'` )  
a*D<J}xe  
~aQR_S  
U_gkO;s%  
背书支票to endorse a cheque oPaoQbR(A  
XP}5i!}}7=  
c
7@/<*E+  
M!!vr8}  
请付票款||清付票款to pay a cheque||to honour a cheque !A% vR \  
>.od(Fh{l|  
g4Dck4^!4  
er1XZ  
支票退票to dishonour a cheque jCN R63/  
;'V[8`Z@  
tK{#kApHGG  
K3tW Y 4-  
拒付支票to refuse a cheque iWr #H  
eX"Ecl{  
ELMz~vp  
#`%S[)RT  
拒付支票to stop payment of a cheque #<m2Xo?d]  
04v ~K  
B= E/|J</  
[qkW/qS  
提示要求付款to present for payment mdrqX<x'~  
%Y'/_ esH2  
9 4lt?|3=  
|r;>2b/ x  
见票即付持票人payable to bearer 7zE1>.  
PlA#xnq#  
4[;}/-  
)AdwA+-x  
支付指定人payable to order F 8sOc&L  
u0oTqD?  
eA
?|X|  
-:45Q{u/  
已过期||无效out of date||stale 3&M0@/  
k6z]"[yu  
DyZ6&*s$  
AFYdBK]  
请给出票人R/D||refer to drawer #{?RE?nD  
0Db=/sJ>  
w EI? 9  
wnXU=  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ){,Mv:#+T  
FrLv%tK|  
jll|y0  
z`\KQx  
文字与数字不一致words and figures differ wCv9VvF`  
f qWme:x  
k_?OEkgUh  
c`lL&*]  
支票 ;tA$ x!5]  
+N2ILE8[<  
时间已过account closed
 eBmHb\  
{]m/15/$C  
ph!h8@e  
PX/^*  
更改处应加盖印章alterations require initials {o*$|4q4  
Sz1J4$5  
unz~vG1Tn  
(47la$CR  
L 9cXgd  

.Xe_Gp"x  
时间已过effects not cleared 7'{Vh{.  
5^ubXA  
/!p}H'jl  
z?|bs?HKS  
停止付款payment stopped pSYEC,0B  
9}fez)m:g0  
)_o^d>$da  
e?O$`lf  
支票毁损cheque mutilated P39oHW  
{KEmGHC4R  
p-DHTX  
-GB,g=Dk  
汇款||寄钱to remit||to send money c_.Fe'E  
Clap3E|a  
}mUb1b  
@g"vuaG}  
寄票供取款||支票支付to send a cheque for payment ZUz7h^3@  
}:J-o  
{9XNh[NbP  
H<?s [MH[  
寄款人a remitter MTNC{:Q  
d1
kE)R  
3QdCu<eBZ  
8=0I4\  
收款人a remittee -m ;n}ECg  
S>j.i  
n)35-?R/M  
&Ll&A@yU  
国外汇票foreign Bill #ZnNJ\6  
JZ:yPvJ  
`}bvbvmA  
D$NpyF.87
 
国内汇票inland Bill `(I$_RSE")  
I6@"y0I  
PQh s^D  
PqF&[ M<)  
跟单汇票documentary bill !gfd!R  
]0|A\bE\S  
),xD5~_=q  
E2>+V{TF  
空头汇票accommodation bill WA:r 4V  
n:k4t  
?Drq!?3PDc  
p7r/`_'|  
原始汇票original bill '4Qsl~[Eh  
M#m;jJqON  
)1HWD]>4  
'lu3BQvfh  
改写||换新票据renewed bill l5KO_"hy  
G\V*j$}!  
a1_o  
O.xtY@'"  
即期汇票sight bill||bill on demand I:UDEoQo  
n%4 /@M  
+PKsiUJ|  
m&'!^{av  
…days after date||…days after date…日后付款 E\;%,19Ob  
%yk_(3a  
R-1M D  
MHye!T6fO\  
…months after date||…months after date…月后付款 Eciu^  
Vi}E9I4  
6h %rt]g  
P*VZ$bUe5@  
见票后…日付款…days after sight||…days sight rK:cUW0]X  
'U0W  
4udj"-V  
v7`{6Pf_$  
见票后…月付款…months after sight||…months sight ?.H ]Y&XF  
S9r+Nsn  
.q[}e);)  
ylQj2B, CB  
同组票据set of bills )58~2v
R  
|d*a~T0  
X;l/D}
,.  
PiCGZybCA  
单张汇票sola of exchange||sole of exchange :XG~AR/  
R<{Vgy  
JEMc_ngR!  
DX+zK'34  
远期汇票usance bill||bill at usance H6|eUU[&  
x-%RRm<V  
#(i pF  
(}.MB3`#C  
长期汇票long bill %d(= >  
X?n=UebO^  
h0g?=hJq  
rKyulgP  
短期汇票short bill N2duhI6  
Vp|?R65S*  
.jk A'i@  
kw]?/s`  
逾期汇票overdue bill ctjQBWE  
`M 'tuQ M  
GdVF;  
7Zdg314  
宽限日期days of grace G :k'm^k  
^+CHp(X  
zp<B,Ls  
NX.5u8Pf  
电汇telegraphic transfer （T.T） [Z#Sj=z  
#9!7-!4pW  
l!&ik9m  
#Ra qNu  
邮汇postal order||postal note （Am.）||post office order||money order K%x]:|,>M  
qq)}GK8K&  
WulyMcJ  
vgD
+Y  
本票promissory note （P/N） DF
4CB#  
=W:=}ODD  
C c:<F_UI  
fi%i 2Wy  
押汇负责书||押汇保证书letter of hypothecation 4"(rZWv  
CEc(2q+%i  
F@f4-NR>  
\U>&W  
副保||抵押品||付属担保物collateral security
2Ki_d  
kmc"`Ogotw  
wL="p) TO.  
AD?XJ3  
担保书trust receipt||letter of indemnity f pq|mY  
-n"wXOx3  
W&%,XwkQ  
c$7~EP  
承兑||认付acceptance OoH-E.lp  
xUsL{24  
PgT8 1u  
111A e*U  
单张承兑general acceptance UF#!6"C@  
p$'
S\W|  
6WGg_x?3  
PE4 L7  
有条件承兑qualified acceptance L-D4>+  
:,Y
1#_\
 
D_
czUM  
SM4`Hys;p  
附条件认付conditional acceptance x "NQatdq  
3c3;8
h$k  
n
{sk  
c:7F 2+p  
部分认付partial acceptance   Q'Osw"