[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。   =AzOnXW:S  
会计报表statement of account S~|tfJpL  
vrO
%XvXW  
w06gY  
t[q3{-  
往来帐目account current 2$DS BQEx  
s[Gswd  
PHl4 vh#E!  
&z QWIv  
现在往来帐||存款额current accout AgCs;k&IG  
[)k2=67  
4L
$};L  
fr]Hc+7  
销货帐account sales C,3T!\  
4%>+Wh[  
ebD{ pc`&  
2+Vp'5>&  
共同计算帐项joint account m>O2t-  
5IO3 %p?  
K]MzP|T,  
]eD[4Y\#t  
未决帐项outstanding account |} 9GHjG  
_[0I^o  
ME,duY/>Q  
{~"Em'}J  
贷方帐项credit account||creditor account iI} nW  
_&=9Ke
  
BMF3XcH~G  
Ul9b.`6  
借方帐项debit account||debtor account >["Kd.ye  
%27G2^1  
^[*AK_o_DQ  

CCy.  
应付帐||应付未付帐account payable y "<JE<X  
I>!|3ElT  
!Am =v =>  
" _mmR
M  
应收帐||应收未收帐account receivable {6DpPw^"  
ELD +:b  
7~L|;^(  
np= J:v4  
新交易||新帐new account cUYX1a)8  
VgUvD1v?}  
gMCy$+?  
sAf9rZt*'  
未决帐||老帐old account `c>A
>c|  
% ghJ*iHR  
MR[N6E6Mg  
x9TuweG  
现金帐cash account 5' ),)  
qP@L(_=g  
9B& }7kk  
C?bXrG\  
流水帐running account 8 `y
B  
Un~]
Q?w  
zCyR<as7  
#dL5x{gV=  
暂记帐||未定帐suspense account EwC5[bRjUp  
?
#x'_2  
&qG?[R{  
9$8X>T^  
过期帐||延滞帐overdue account||pastdue account 7ucx6J]c  
1mAUEQ!  
_3*: y/M_  
^"PfDTyA  
杂项帐户sundry account $HP/cKu  
3{6ps : w  
3#7ENV`  
Bi %Z2/  
详细帐单||明细表detail account [9'|7fdU  
dVij <! Lu  
8|fLe\"  
+!D=SnBGs  
呆帐bad account
xq8}6Q  
&IIJKn|_  
J{aQ1)  
xzuPie\  
会计项目title of account <|ka{=T  
' }y]mFpF  
,ZsYXW  
HCI'q\\  
会计薄||帐薄account-book -9hp+0 <  
8') .ohD  
U]+b`m  
kq-mr  
营业报告书||损益计算表account of budiness||business report m4wPuW  
ly9x1`?$  
* [iity  
WK/b=p|#o  
借贷细帐||交验帐account rendered {ILp[&sL  
7Y$4MMNQ  
oHv{Y  
nL "g23  
明细帐account stated V,99N'o~x  
ez{P-
qB  
Q"x`+?!  
WRN8#b  
与…银行开立一户头to open an account with {o Q(<&Aw  
3tJ=d'U  
&<\4q  
S,ouj;B  
与…银行建立交易to keep account with 5WrIg(l  
Vu_7uSp,)  
5P5A,K  
}Rf}NWU)|  
继续记帐to keep account E#IiyZ  
<(u3+`f1s  
g] 7{5  
[u!p-  
与…有交易to have an account with `8$:F4%P  
)&b}^1
  
[XA&&EcU  
Y3 Pz00x  
作成会计帐||有往来帐项to make out an account with N2+mN0k;  
y@2vY[)3s  
4eDmLC"Y *  
`2 %eDFZ  
清算||清理债务to make up an account (Von;U  
P>yG/:
W;  
r_!{!i3 B  
-52@%uB  
清洁帐目||与…停止交易to close ones account with E-5ij,bHv3  
op.PS{_t  
0XBBA0tq  
-$sl!%HO%  
结帐to close an account Fyi?,,  
n',9#I(!L  
qY*
%p  
t wa(M?  
清理未付款to ask an account||to demand an account 42b=z//;  
H`+]dXLB  
&"~,V6,q  
2ZTyo7P  
结清差额to balance the account with =Ov;'MC  
82^ z-t{  
n;S0fg  
 Xv? S  
清算to settle an account||to liquidate an account||to square an account l"~h1xk~  
&kr_CP:;  
4X(1  
/jK17}j  
审查帐目||监查帐目to audit an account oJ4mxi@|#  
M;S-ESQ  
F| ,Vw{  
kcma /d  
检查帐目to examine an account Ca`/
t8=  
lyOrM7Gs  
qw Kh,[]  
Z7KB?1{G  
转入A的帐户to charge the amount to As account ]/<Qn-BbU  
YDZ1@N}^B  
m\}\RnZu  
@4  
以计帐方式付款to pay on account 7DHT)9lD/  
6f5sIg  
q6m87O9  
iBPdCp%]`  
代理某人||为某人on ones account||on account of one :`Zl\!]E`o  
2\iD;Z#gM  
+ "N<-  
l+3%%TV@L  
为自己计算||独立帐目on ones own account !kHyLEV  
#IL~0t  

([4{n  
CpP$HrQ  
由某人收益并负风险on ones account and risk||for ones account and risk J~yd]L>  
=Y=^]ayO/  
oN1wrf}Sh  
W&~iO   
由某人负担for ones account||for account of one :'^
dy%&UB  
0F;(_2V-  
ui#1+p3G  
[jtj~]&mO  
按某人指示||列入某人帐户by order and for account of one /S=;DxZ,r  
gYH:EuY,  
XM5;AcD  
MCWG*~f  
列入5月份帐目for May account
XR=c 8f  
T$8$ 9D_u  
o`y*yucHI  
2dV\=vd  
编入某中帐项下to pass to the account of||to place to the account of >aanLLO  
*v7& T  
NId~|&\  
MkV*+LXC  
寄出清算书to send in an account||to send in render an account Y$`hudJ&  
{/|8g (  
7+Jma!o  
1o"oa<*_  
支票薄cheque book w\8rh\Mvh  
K&gc5L  
(=&bo p  
@*`UOgP7
 
支票陈票人cheque drawer 8Q)mmkI\=  
|@bNd7=2d  
<0,ah4C  
51(`wo>LS  
持票人cheque holder Uub%s`O  
Drq{)#7  
>J75T1PH=  
t%YX-@  
不记名支票cheque to bearer||bearer cheque a518N*]j  
Qj~W-^/ -  
Z_4H2HseL  
Go+,jT-  
记名支票||认人支票cheque to order $^+K
R]\q  
i\R\bv[9  
2.L6]^N p(  
&u`rE""  
到期支票antedated cheque A =Az[  
>fzzrD}]  
_R<V8g1f  
+nyN+X34 B  
未到期支票postdated cheque +mQC:B7>  
. eag84_  
eq 1 4  
L"vG:Mq@D  
保付支票certified cheque ZzaW@6LJF  
9qO:K79|  
K}*p(1$u  
u9~V2>r\  
未获兑现支票，退票returned cheque uM!r|X)8  
Ue\oIi  
:x5o3xE  
c68$pgG  
横线支票crossed cheque DBrzw+;e3  
7)It1i-  
(a4y1k t-  
,xM*hN3A  
普通横线general crossing \]:NOmI^'  
`YU:kj<6  
O09g b[  
*z:lq2"G  
特别横线special crossing i@?<]n  
2i'-lM=  
[-94=|S @  
KdQ|$t  
空白支票blank cheque (V%vFD
1)  
-EIMh^  
w I 7  
{_N(S]Z  
失效支票，过期支票stale cheque ZjbG&oc  
8[P6c;\  
zgO
wSg8  
+A3\Hj&W  
普通支票open cheque T1W9@9,s  
aZ0iwMK  
&XTd[_VW!  
$W]guG  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount k 5kX  
>-WOw  
=@/^1.`  
JWjp<{Q;1  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges MBrVh6z>  
|y=F (6Z  
@MH]s [{o\  
`fh_8%m]*  
支票换现金||兑现to cash a cheque !{aA*E{  
h/~BUg'  
8pt <)Rs}  
dllf~:b  
清理票款to clear a cheque X(q=,^Mp  
q CT\rZU  
^u&Khc~ y  
~4gKA D  
保证兑现to certify a cheque $ aBSr1  
2G> ]W?>  
9rc n*sm  
D??/=`|8  
填写支票数额to fill up a cheque 5!fW&OiY  
eT Hh  
AdW7 vn  
n 9M6wS  
支票上划线to cross a cheque ExU|EN-  
vK~KeZ\,p=  
L 'Rapu  
tO;W?g  
开发支票to make out a cheque `;GGuJb \  
UHHKI)(  
70(?X/5#  
H5t`E^E  
签发支票，开立支票to draw a cheque||to issue a cheque 5ml}TSMu'  
Qn&^.e9I  
5W-M8dc6  
&h[}5  
透支支票to overdraw a cheque nL~ b   
cYS+XBz  
%*}f<k{6  
kfECC&"  
背书支票to endorse a cheque /a)=B)NH  
e:occT  
P#oV ^  
B Bj"}~da  
请付票款||清付票款to pay a cheque||to honour a cheque A2S9h,t  
9F!&y-  
zjE4v-H:l  

>x gd<  
支票退票to dishonour a cheque _@76eZd  
c17==S  
oPZ4}>uV  
ZM!~M>B9R  
拒付支票to refuse a cheque o)WSMV(&f  
pSUp"wch  
O UMr}~/
 
AW 68'G*m  
拒付支票to stop payment of a cheque C>ZeG Vq  
NQ=YT RU  
pdqh'+5  
H4jqF~  
提示要求付款to present for payment OO>2oH  
BT0hx!Ti  
_gh7_P^H=d  
yK3z3"1M?  
见票即付持票人payable to bearer 5,Zn$zosJC  
r U5'hK  
#IDCCD^1=  
OSk9Eb4ld  
支付指定人payable to order H:6$)#  
[N)M]u  
e vuP4-[y  
KYN{iaj  
已过期||无效out of date||stale ObzlZP r@  
1fZ:^|\  
H)tDfk sq\  
p
60D{UzU  
请给出票人R/D||refer to drawer p7er04/}\  
O?Tg`]EX  
v^'~
-^s  
fO nvC*  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dW68lVWq_  
:_ox8xS4  
w4
a7c  
pM3BBF%  
文字与数字不一致words and figures differ TVA1FD
 
4uA^/]ygo  
jfamuu7  
sd%~pY}  
支票 g!
ww;_  
1O4"MeF  
时间已过account closed +_Z/VQv  
`m^OnH  
AAcbY;  
$EF@x}h:A  
更改处应加盖印章alterations require initials g=Di2j{A  
X Rn=;gK%J  
e v $eM  
|sz9l/,lG  
mZyTo/\0  
9K!='u`  
时间已过effects not cleared 2wCRT}C  
QL#y)G53Q  
.&y1gh!=  
Sqs`E[G*  
停止付款payment stopped Ay]5GA!W+  
,e2va7}3  
CCV~nf  
g:U ul4  
支票毁损cheque mutilated P>|2~YxjU  
9&cZIP  
S

J5kA`  
3QpTO,  
汇款||寄钱to remit||to send money %L3]l  
}JD(e}8$!  
e+wd>iiB  
Cmj)CJ-  
寄票供取款||支票支付to send a cheque for payment `Nj|}^A  
pC6_ jIZ  
@^Oww(I  
XJ;/
kR  
寄款人a remitter Lg1Usy %  
8T4J^6  
PBmt.yF  
mX89^  
收款人a remittee ~"k'T9QBY  
$Tg$FfD6&  
;Peyo1  
9!LAAE`  
国外汇票foreign Bill \IKr+wlN8  
L6^h3*JyD  
iwbjjQPr  
}MNm>3  
国内汇票inland Bill *D,T}N  
5S1m&s5k  
@lwqkJ  
C7{wI` ~  
跟单汇票documentary bill o&]qjFo\m  
{% P;O ?  
x>^S..K}L%  
O%r<I*T^r  
空头汇票accommodation bill cnR>)9sX  
c\Dv3bF  
x?3p3[y  
t`Sh!e  
原始汇票original bill uyj5}F+O  
i+;EuHf  
+~-|( y  
tVOx  
改写||换新票据renewed bill >97N $  
X\;y;pmRH  
b|NEU-oy  
^N]*Zf~N?  
即期汇票sight bill||bill on demand Oe$C5KA>LW  
*4ID$BmO  
4T:ZEvdzf  
zSu2B6YU}  
…days after date||…days after date…日后付款 qVfOf\x.e  
y.zW>Mfl  
&b_duWs  
<t8})
 
…months after date||…months after date…月后付款 `)'YU^s  
O'k"6sBb  
KnuqU2< {  
{?8rvAjY  
见票后…日付款…days after sight||…days sight vQ;Z 0_  
M<SZ7^9<  
344- ~i*  
v[m>;Ubg&  
见票后…月付款…months after sight||…months sight DD1S]m  
HkrNt/]  
,q4Y N-3  
#u~8 Txt  
同组票据set of bills %n^]1R#  
U-@\V1;C  
mwt3EV5  
:0J ;^@  
单张汇票sola of exchange||sole of exchange v"`w'+  
n'SnqJ&}  
R8HFyP  
e.[h  
远期汇票usance bill||bill at usance >1YJETysO  
hGsYu)  
k]Yd4CC2  
[|v
dr.  
长期汇票long bill QgP UP
[  
2?&h{PA+  
Yv>% 5`  
Qk((H~I}  
短期汇票short bill N)QW$iw9  
8"+Kz  
Ta_#Rg*!  
,ecFHk T>  
逾期汇票overdue bill N*eZ4s'  
=cxjb,r  
9B P-Iet  
2gA6 $s7  
宽限日期days of grace 2vynz,^ET  
7a2uNt,X  
(f7R~le  
D ,nF0p  
电汇telegraphic transfer （T.T） :V&#Oo  
-{^Gzui  
z&w@67 >j  
gF&1e5`i  
邮汇postal order||postal note （Am.）||post office order||money order {<V{0 s%  
7"1M3P5*8  
LqNsQu";  
uT_bA0j
K  
本票promissory note （P/N） 0y*8;7-|r)  
8RB\P:6h  
HUZI7rC[=)  
1$4dzI()  
押汇负责书||押汇保证书letter of hypothecation ZjWI~"]  
}}<^fM  
_G@)Bj^*  
<d8Yk>R  
副保||抵押品||付属担保物collateral security 'bTtdFvJ  
[ &51m^  
n}EH{k9#  
arm26YA-,  
担保书trust receipt||letter of indemnity H>%K}Fh  
NS Z9M%7  
G@s rQum(  
b:2#3
;)  
承兑||认付acceptance ) }(Po_  
`ml  
#mFIZMTRd  
eot%Th?[  
单张承兑general acceptance f<<1.4)oSV  
H>X:#xOA_  
vr"O9L w  
N:_.z~>%  
有条件承兑qualified acceptance 
!Wgi[VB  
@kd`9Yw  
OQ&l/|{O0?  
+87|gC7B  
附条件认付conditional acceptance Phr+L9Eog  
\(C6|-:GY  
6o
6I]QL  
8MU+i%hd  
部分认付partial acceptance   #ozui-u>