[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。   PuCDsojclh  
会计报表statement of account WEtA4zCO  
]<gCq/V#  
c~UAr k S  
ouVjZF@kS  
往来帐目account current q^1aPz  
0[:9 Hb6  
pzq;vMr  
*Z`XG_s5  
现在往来帐||存款额current accout 7~"(+f  
(X(1kj3  
6I>5~?
#  
P:(EU s}0  
销货帐account sales 6W;?8Z_1  
)p<fL  
<s/<b*T ^  
|Vwc/9`t]>  
共同计算帐项joint account NdsX*o@a  
zD2.Q%`IM  
)ojx_3j8  
J4G> E.8  
未决帐项outstanding account cc41b*ci$  
"65||[=
8  
4e@&QOo`Cu  
1a&/Zlr  
贷方帐项credit account||creditor account Y:%m;b$]  
IAP/G5'Q  
cXS;z.M\_  
9K;k%  
借方帐项debit account||debtor account EK?@Z.q+  
N )zPxQ  
]eYd8s+  
4L=$K2R2r  
应付帐||应付未付帐account payable @%OPy|=,{  
X<~k =qwA  
w dGpt_  
'7Mep ]  
应收帐||应收未收帐account receivable ;GE26Ymqly  
djsz!$  
cgs3qI  
eC6>yD6D  
新交易||新帐new account =
`qRu  
7q%|4Z-~  
C}b|2y  
}+Rgx@XZ\  
未决帐||老帐old account j?:`-\w5  
J?U A:u  
onnI !  
q
DnCn H  
现金帐cash account VK2@2`$  
5vD3K!\u  
nJFk4v4:2  
>u=%Lz"J  
流水帐running account k"">2#V  
XC|*A$x,  
Dv<wge`  
iH-bo@  
暂记帐||未定帐suspense account HLjvKE=W  
/8xH$n&xoC  
w &p~0cA~  
(VgNb&Yo9  
过期帐||延滞帐overdue account||pastdue account T/[f5?p  
Wrmgu}q  
i[$-_  
7MY)\aH  
杂项帐户sundry account ,{k<JA{  
:?HSZocf  
_ XE;-weE  
Y[W6Sc  
详细帐单||明细表detail account di7A/B  
JXH",""bq  
-Q6(+(7_|  
(tepmcf  
呆帐bad account 0|g[o:;fl_  
4~!Eje!  
{'NBp0i  
"tqnx?pM  
会计项目title of account 'X9AG6K1  
Te# ]Cn|  
jD
R')ascn  
_B)s=Snx  
会计薄||帐薄account-book Zr=ib  
'e F%  
1\/
{#c  
vX ?aB!nkw  
营业报告书||损益计算表account of budiness||business report >-b&v$  
# Mu<8`T-  
Q|?'(J+  
7% e1cI
 
借贷细帐||交验帐account rendered ;AKwx|I$g  
>?z:2@Q)B  
le.anJAr  
e,(a6X  
明细帐account stated I? B,sl_w  
6 Ew@L<v  
*ot>WVB  
x|8^i6xB  
与…银行开立一户头to open an account with yO00I`5  
]% K' fXj$  
/jM_mrpz  
_Bbv hWN&+  
与…银行建立交易to keep account with ?\ZL#)hr"p  
C8ZL*9U  
09'oz*v{#  
\^jjK,OK  
继续记帐to keep account 6ZcXS  
msiu8E  
V@[rf<,  
+ ~"5!  
与…有交易to have an account with u"`*DFjo*  
h h"h j  
dN< ,%}R  
ZWS2q4/S  
作成会计帐||有往来帐项to make out an account with h$>wv`
 
j C)-`_  
L_~8"I_  
YlTaN,?j  
清算||清理债务to make up an account <YH=3[  
KFU%D
U G  
U6<M/>RG$  
<`)iA-Df;9  
清洁帐目||与…停止交易to close ones account with $#e
1SS32  
^XG*z?Tt  
Br!9x{q*  
&n:{x}Uc  
结帐to close an account _|A +) K  
s3:9$.tiR[  
7CGyC[[T~  
a7#?h%wf  
清理未付款to ask an account||to demand an account 1Ipfw  
[*Uu#
9  
:Wc_Utt  
u#@RM^738d  
结清差额to balance the account with "u492^  
>&Y-u%}U  
nls   
\vRd}  
清算to settle an account||to liquidate an account||to square an account yz8jU*H  
eM2|c3/  
VL\t>n  
lyv4fP  
审查帐目||监查帐目to audit an account ;SY\U7B\  
qtMD CXZ^n  
[%pRfjM  
A%XX5*  
检查帐目to examine an account /TV=$gB`  
wNY
g$d0M  
6;iJ*2f5V  
}
r%X`i|  
转入A的帐户to charge the amount to As account 'V (,.'  
j.%K_h?V5  
bm#(?  
y(iY  
以计帐方式付款to pay on account 4<gb36)|4  
]rN#B-aAr  
cB XWfv4  
a`!@+ 6yC  
代理某人||为某人on ones account||on account of one WQ6"0*er  
Nd@~>&F  
,|h)bg7.  
oM1Qh?  
为自己计算||独立帐目on ones own account NxA)@9Q  
Iz@)!3h  
T.mmmT  
A/}W&bnluD  
由某人收益并负风险on ones account and risk||for ones account and risk !.TLW  
5Qh ?>n>*  
[yS#O\$'e  
[eUf
tr9&0  
由某人负担for ones account||for account of one V[nQQxWp=  
p B;
3bc  
r]Lc9dL  
7.g[SBUOG  
按某人指示||列入某人帐户by order and for account of one {{yZ@> o6  
jE\Sm2G9  
ep/Y^&$M  
bm% $86  
列入5月份帐目for May account iyta;dw9  
nh>K`+>co  
 ._O  
hrGH}CU"  
编入某中帐项下to pass to the account of||to place to the account of "Wo,'8{v  
Z\}K{#   
:'iYxhM.V  
D BE
4&  
寄出清算书to send in an account||to send in render an account [`RX*OH2  
H<EQu|f&x  
67SV~L#%O  
`n5"0QRd  
支票薄cheque book rl2&^N  
,#?uJTLH  
jhbonuV_  
*3/T;x.  
支票陈票人cheque drawer e[_m<e  
MY#   
$-}e; VZb  
XxIHoX&  
持票人cheque holder YjOs}TD lx  
#n0Y6Pr  
O3DmNq$dz  
3"n\8#X{  
不记名支票cheque to bearer||bearer cheque }v:jncp  
%\|'%/"`2(  
~w8JH2O  
,<BbpIQ2o  
记名支票||认人支票cheque to order 2_vbT! _  
LJk%#yV|_  
K*UgX(xu4P  
,1OyN]
f3  
到期支票antedated cheque w}Uhd,  
l7#yZ*<v  
,C%eBna4Iq  
< -W*$?^  
未到期支票postdated cheque 5%sE]Y#  
_4^R9Bt  
EF3Cdu{]P  
b4^`DHRu6  
保付支票certified cheque 5p.rwNE  
>D201&*G%  
7$h#OV*@,  
Za
NQpH.  
未获兑现支票，退票returned cheque T^J>ZDA  
z~`b\A,$  
Uf}\p~;  
(=~&+z  
横线支票crossed cheque F 8B#}%JE  
aaD;jxT&M|  
3U_2!zF3_  
qOIW(D  
普通横线general crossing e[hcJz!D  
[1.+HyJ}  
M1KqY:9E  
>jD[X5Y  
特别横线special crossing /cU<hApK  
0}_[DAd6  

y!!2WHvE  
yj^+G  
空白支票blank cheque [l
,Ei?  
dAy?EO0\7  
bV,}Pp+/"!  
w^t/9N
asi  
失效支票，过期支票stale cheque D_v bSF)  
yn#X;ja-  
0jEL<TgC  
)ZN| t?|  
普通支票open cheque l+V>]?j  
7hsGua  
:0h_K  
o"*AtGR+"  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e=.]F *:J  
>
y,-v
:Vy  
eH{[C*  
Fi0GknQ+  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6'FdGS  
1YH+d0UGn  
<i,U )Tt^C  
"s{5O>  
支票换现金||兑现to cash a cheque L*:jXmUM_~  
rW=Z>1  
R6(oZph  
H- $)3"K  
清理票款to clear a cheque /FRm2m83  
UeRj< \"Q  
;n 7/O5M|  
:5{wf Am  
保证兑现to certify a cheque %\:[ o  
,k;^G>< =  
;5)P6S.D  
Om5Y|v"*  
填写支票数额to fill up a cheque K57&y
VX  
.nVa[B|.  
Fx2bwut.K  
P09;ng67  
支票上划线to cross a cheque 5rU[Tir  
r4SXE\ G  
jEZMUqGY!  
/#)/;  
开发支票to make out a cheque $6
9oV:  
@"^0%/2-  
o6uJyCO  
 B\o Mn  
签发支票，开立支票to draw a cheque||to issue a cheque T:=lz:}I  
M 
r5v<  
uo@n(>}EL  
N u<_}  
透支支票to overdraw a cheque I+tb[*X+  
6;ixa hZV  
3v1iy/ /  
AHXSt  
背书支票to endorse a cheque T9Nb`sbV]  
$}!p+$  
=\H!GT  
8; 0A g  
请付票款||清付票款to pay a cheque||to honour a cheque \nPEyw,U  
Hl{S]]z  
6">+ ~ G  
xHD=\,{ig  
支票退票to dishonour a cheque n$$SNWgM  
^c9t'V`IWQ  
ur:3W6ZKl  
@`q:IIgW  
拒付支票to refuse a cheque K<>oa[B9  
{y=j ?lD  
7$CBx/X50)  
.\)U@L~  
拒付支票to stop payment of a cheque \1D<!k\S  
xc=b |:A  
CxwoBuG=?  
LG9+y  
提示要求付款to present for payment A#EDkU,  
Cv6'`",Yzm  
TFlet"ge=  
,(EO'T[  
见票即付持票人payable to bearer n*[XR`r}  
*Q?tl\E  
fF7bBE)L/|  
3G}x;Cp\D  
支付指定人payable to order u)}$~E>  
H[,i{dD  
0i!u UF  
oX30VfT  
已过期||无效out of date||stale }`%*W`9b  
vq(0OPj8r[  
Enum/O5  
Q(wx nm  
请给出票人R/D||refer to drawer ^c-  
<>y;.@}Q  
E8$20Ue  
TN+iA~kQ  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J??-j  
WrQDX3  
u0|8Tgf  
s4A43i'g!h  
文字与数字不一致words and figures differ 5m\<U`  
_(%d(E2?  
0
D\#Pq v  
Dfg2`l  
支票 Wbr|_W  
I&}L*Z?`  
时间已过account closed V58wU:li  
,?8qpEG~#+  
>s>1[W@*  
.}t~'*D  
更改处应加盖印章alterations require initials p>RNPrT  
^1iSn)&  
$HHs^tW  
U}yW<#$+  
\?[v{WP)  
O#:$^#j&  
时间已过effects not cleared YVQN&|-  
0m%|U'm|j  
5D\f8L  
4|buk]9  
停止付款payment stopped tItX y  
rI= v  
*6sl   
qLn/2  
支票毁损cheque mutilated Xe6w|  
mHV%I@`Y6  
nKPYOY8^  
[
~-9i&Z  
汇款||寄钱to remit||to send money 7X0Lq}G@  
G_;)a]v8)  
HePUWL'  
LJd5;so-  
寄票供取款||支票支付to send a cheque for payment ii[F]sR\  
d"}k ! 0m  
)Xk0VDNp$/  
wQqb`l7+  
寄款人a remitter !\zWF  
D^yRaP*|7  
HJLu'KY}  
*W.C7=  
收款人a remittee ]NUl9t*N4  
E@@5BEB ~  
K
{&mI/;  
;YA(|h<  
国外汇票foreign Bill o<|cA5f\  
^T*?>%`  
/(u}KMR!f  
$@z5kwx:P  
国内汇票inland Bill w`4=_J=GO  
3.| S  
S|SV$_ (  
OVm\  
跟单汇票documentary bill Li!Vx1p;u.  
;nep5!s;<  
8$")%_1]  
Sh/T,  
空头汇票accommodation bill 8J:}%DaxL  
=d".|k  
-m)X]]~C  
kDEPs$^  
原始汇票original bill I;e=0!9U  
oC<.=2]  
*!q1Kr6r  
 'C`U"I  
改写||换新票据renewed bill dCE0$3'5  
I9/W;# *~  
`P@T$bC  
>pU$wq|i  
即期汇票sight bill||bill on demand Lx\8Z=  
A0o-:n Fu  
!Fca~31R'  
5]NqRI^0  
…days after date||…days after date…日后付款 tX5"UQA  
LgKaPg$  
Cbg!:Cws  
R9'b-5q  
…months after date||…months after date…月后付款 tXoWwQD;Y  
/35R u}c  
3jGWkby0  
w1hPc!I  
见票后…日付款…days after sight||…days sight q"%_tS  
RP~|PtLw_  
hWM< 0=  
G'oG</A  
见票后…月付款…months after sight||…months sight ~ DBcIy?  
:Pvzl1  
=T-&j60  
W }8'Pf  
同组票据set of bills >[9J?H  
).Fpgxs  
mR&H9NG  
v>$'iT~l  
单张汇票sola of exchange||sole of exchange :# .<[  
W~zbm]  

3?c3<`TW  
ur3(HL  
远期汇票usance bill||bill at usance }@;ep&b*  
6eT5ktf  
>64P6P;S  
VRI0W`  
长期汇票long bill I/&%]"[^u  
[#l* _0  
n2]/v{E;/  
!D@ZYK;  
短期汇票short bill *G{^|z  
~tBYIkvWT  
ox(j^x]NC  
\
!k1a^ZP  
逾期汇票overdue bill CS@FYO  
P,xKZ{(  
5MN8D COF  
-db
_E#  
宽限日期days of grace S'4(0j  
^5H >pat  
7[> 6i  
Km(n7Ah"  
电汇telegraphic transfer （T.T） ,eTUhK  
p^Ak1qm~e  
,u+PyG7 cb  
EH256f(&  
邮汇postal order||postal note （Am.）||post office order||money order P0W*C6&71|  
VtnRgdJ
 
V8rx#H~  
?\t#1"d  
本票promissory note （P/N） *A"~m!=  
`Gn50-@  
M-1ngI0
H;  
Y&S24aql  
押汇负责书||押汇保证书letter of hypothecation *1v[kWa?  
Tw""}|] g  
S 5/R_5  
{[+mpKq
 
副保||抵押品||付属担保物collateral security qAn!RkA  
#~7ip\Uf[  
Y zh"1|O  
|C!oxhu<  
担保书trust receipt||letter of indemnity Y0x%sz5  
v.pBX<  
Q4+gAS9  
J%x\=Sv  
承兑||认付acceptance :c8&N-`  
E%rk[wI  
~$)2s7 O  
3QG7C{  
单张承兑general acceptance r[4tPk  
l038%U~U!  
w8MG(Lq1"  
g/P+ZXJ  
有条件承兑qualified acceptance y~q8pH1  
<eQj` HL  
Nv(9N-9r  
)n2 re?S  
附条件认付conditional acceptance ~/98Id}v  
/H8g(  
=<?+#-;p  
d@5[B0eH  
部分认付partial acceptance   +y&Tf#.V/A