[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。   N{46DS  
会计报表statement of account "B*a| 'n!  
iaQ[}'6!$  
AT}}RE@vq  
TDBWYppM  
往来帐目account current (l{+T#  
F8Z<JcOI  
~mOGNf?f  
A9qCaq{  
现在往来帐||存款额current accout 91r9RG>  
iN8?~T}w  
Q2cF++Q1  
bIT OA  
销货帐account sales JiEcPii  
'Y(#Yxc  
QG?7L_I  
<Q/^[  
共同计算帐项joint account O*d&H;;  
YN?@ S  
FXV=D_G}  
$SSE\+|3  
未决帐项outstanding account 0){%4  
Vo+d3  
,pa,:k?  
o+;=C@,'  
贷方帐项credit account||creditor account /_@S*=T5  
^c83_93)R  
wY
SvI  
)MZ]c)JD^  
借方帐项debit account||debtor account Iwi>yx8  
;38W41d{  
`~UCWK  
-}%'I]R=  
应付帐||应付未付帐account payable tBtJRi(  
VH4P|w[YF  
Q\z3YUk  
6?Q&>V26Y  
应收帐||应收未收帐account receivable Xx[ LK  
7U:,:=  
3:<+9X  
Ictc '#y  
新交易||新帐new account GC66n1- X  
1)?^N`xF  
P{)H7B>  
jz't!wj  
未决帐||老帐old account W=5+k0Q
 
l~Kn-S{  
8xj4N%PA  
O}NR{B0B3&  
现金帐cash account ioi0^aM  
HB{-^9{E  
[POcO  
iN*d84KTP  
流水帐running account _Jk-nZgn  
=}\]i*  
FR F3V>  
MVjc.^  
暂记帐||未定帐suspense account mz1Xk ]nE  
~ i1w,;(  
UYW%%5p?  
G( JvAe]r  
过期帐||延滞帐overdue account||pastdue account CWE jX-  
yZHQql%J O  
Il2DZ5- )  
JnhHV(H  
杂项帐户sundry account Id]W
KL:  
eG|e1t
K+  
*`ehI_v :  
4S 2I]d  
详细帐单||明细表detail account 0MMY{@n  
tH5f;mY,  
ZgtW  
Z@ h<xo*r  
呆帐bad account 9XT6Gf56  
*{Wh-bc  
&w2
.b:HF  
9Vzk:zOT  
会计项目title of account U'
";  
zVxiCyU  
~Az20RrK)  
u~LisZ&tP  
会计薄||帐薄account-book ?Y )
Qy,  
@MtF^y
  
hz Vpv,|G  
o4Fh`?d}  
营业报告书||损益计算表account of budiness||business report lADi  
PfnhE>[>cf  
GK95=?f~8;  
?-#w [J'6  
借贷细帐||交验帐account rendered 2s-f?WetbP  
(oq(-Wv  
%!(6vm>8  
7*'_&0   
明细帐account stated &lBfW$PZjk  
bT[Q:#GL  
2r?g|< :  
D: JGd$`  
与…银行开立一户头to open an account with 5 tP0dQYd
 
.w$v<y6C  
t@}<&{zk  
U
T+\IzL  
与…银行建立交易to keep account with Q ;m .m2  
#%k5s?cP@  
lqX]'gu]\  
?aSL'GI  
继续记帐to keep account 4I:Jb;k>  
,>{4*PM(  
cB.v
&BSW  
"kP.Kx!  
与…有交易to have an account with }y=7r!{@  
v bb mmv  
1(q!.l Pc  
Ug_zyfr  
作成会计帐||有往来帐项to make out an account with RF6(n8["MW  
Bq
R;d  
bGK&W;Myk  
jX ZKR(L  
清算||清理债务to make up an account
5 Nl>4d`  
WgE~H)_%  
 `Yoafa  
,e.y4 vnU  
清洁帐目||与…停止交易to close ones account with C!qW:H  
V_+3@C  
LYWQqxB  
T]CvfvO
5  
结帐to close an account y9W*/H{[`  
fD,#z&  
sB7DF<91  
Aba6/  
清理未付款to ask an account||to demand an account Qx.E+n\  
,wX/cUyZ  
gkBat
(Uc  
,{'~J @  
结清差额to balance the account with ]~ec]Y  
z W+wtYV4  
Cc!n
`%qc  
j{p0yuZ)<  
清算to settle an account||to liquidate an account||to square an account !29 R l`9
 
:+E>UzT  
j:<E=[Kl  
Bct>EWQ  
审查帐目||监查帐目to audit an account w?Q@"^IL  
LgBs<2  
3kKXzIh  
HO' ELiZ_q  
检查帐目to examine an account v+
Mt
/8  
QQC0uta`  
 4jG@ #  
rTmcP23]  
转入A的帐户to charge the amount to As account &X|z(vSJ$  
[;|g2\  
^GRd;v=-@  
+?mZ_sf8w  
以计帐方式付款to pay on account r43dnwX  
-$e\m] }Z  
T( ;BEyc?  
4{fi=BA   
代理某人||为某人on ones account||on account of one o^7NZ]m  
4=q\CK2^A  
k U3] eh\I  
,{E'k
+  
为自己计算||独立帐目on ones own account Qz<v. _  
](T*f'LN  
xhimRi  
.bpxSU%X  
由某人收益并负风险on ones account and risk||for ones account and risk Dhef|E<  
i ;X'1TN(y  
*Ru Uf  
[k1N`K(M  
由某人负担for ones account||for account of one t5 5k#`Z  
u!g<y  
J+z0,N[  
:+[
q `  
按某人指示||列入某人帐户by order and for account of one A1YIP rav(  
Dj<Vn%d*  
t3bN PK^  
NEJ Nu_Z  
列入5月份帐目for May account I}?fy\1A&  
B&.XGo)  
8.9S91]=  

#>>-:?X  
编入某中帐项下to pass to the account of||to place to the account of V$:v~*Y9  
lIOLR-:4j  
\ u5%+GA-:  
?]s j!7   
寄出清算书to send in an account||to send in render an account /B1NcRS  
lT$A;7
[  
!JrVh$K  
jfgAI7;b  
支票薄cheque book L0uN|?}  
t,=khZ  
wt)t LMEv  
zeR!Y yt!  
支票陈票人cheque drawer L{\B9b2  
[m('Y0fwO^  
X0 %k`3  
d3Y#
_!)  
持票人cheque holder 501|Y6ptl  
}hl# e[$  
NCl={O9<j  
pT[C[ h:  
不记名支票cheque to bearer||bearer cheque 3YRhqp"E  
ot,<iE#za  
f#mY44:,C  
iyj&O"  
记名支票||认人支票cheque to order .s,hl(w,  
%JiA,  
1Rwk}wL  
5GpRN  
到期支票antedated cheque e `_ [+y  
^#"!uCq]gM  

"3}Bv X  
c t,p?[Q  
未到期支票postdated cheque BU])@~$  
^WM)UZEBC  
(ob eEH5J  
Af*^u|#  
保付支票certified cheque #PtV=Ee1  
Yo:>m*31  
nc& V59*   
HM--`RJ  
未获兑现支票，退票returned cheque Y MJjO0  
{)jQbAr(G  
mqtl0P0  
Y_f6y9?ZE  
横线支票crossed cheque g!aM-B
^C  
##yi^;3Y  
Ku&0bXP  
QbS w<V  
普通横线general crossing [\. ho9  
tS`fG;  

%.[GR  
!XgkK k  
特别横线special crossing Ks!.$
y:x  
/t ,ujTK  
'&s:,o-p  
l<^#@SH  
空白支票blank cheque .qF@ }dO
 
,uuQj]Dac+  
>#c]rk:  
.$S`J2Y  
失效支票，过期支票stale cheque {w{|y[[d~  
o-7>^wV%BD  
P1H`NOC  
q6/ o.j  
普通支票open cheque lusINILc  
Z/56JYt!~  
voV=}.(p  
!L-.bve!  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hIP
DJ1a  
E jBEZL|_  
Z\O , 9  
R}Z"Yxx  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges UHweV:(|T  
8|V6RgA%  
Uj6R?E{Jt  
_<kE32Bb  
支票换现金||兑现to cash a cheque hRGK W  
Wc03Sv&FZ  
$eRxCX?b2  
lHz:Iibt  
清理票款to clear a cheque Lj({ T'f(  
$ShL^g@  
3(6i6 vV  
Qe]@`Vg  
保证兑现to certify a cheque ]@M$.msg@  
)#i]exZ  
:NS;y-{^^y  
xzIs,i}U  
填写支票数额to fill up a cheque ZK3?"|vhC  
|~rDEv3  
HIi"zo=V  
tSE6
m-  
支票上划线to cross a cheque \L6U}ZQ2V  
rWi
9' 6  
BJ~Q\Si6  
KdYT5VUM/  
开发支票to make out a cheque 6+m
)   
fy9{W@E3p  
#C4  
c3i|q@ k  
签发支票，开立支票to draw a cheque||to issue a cheque \f0I:%-  
a5z.c_7r  
AN
n{*h  
BalOph4M[  
透支支票to overdraw a cheque Rm)vY}v  
Yca9G?^\v  
4D9lZa}  
QR
w306  
背书支票to endorse a cheque #=Q/<r.~G  
dg/7?gV  
%w6> 3#e  
,N<;!6e  
请付票款||清付票款to pay a cheque||to honour a cheque <w.V!"!  
_(J- MCY\  
:a#]"z0  
fZxZ):7i  
支票退票to dishonour a cheque ^yH|k@y  
mcS/-DaN?  
^*%p]r  
w&`gx6?-na  
拒付支票to refuse a cheque WO^smCk  
i LK8Wnrq  
N, ;'oL+  
.l !:|Fd  
拒付支票to stop payment of a cheque dq"b_pr;  
Qf7]t-Kp  
peR=J7  
z`>a,X
 
提示要求付款to present for payment ^?&Jq_oU  
REnRpp$  
&FkKnz4IZ  
I2YQIY+  
见票即付持票人payable to bearer |3Oe2qb  
=n9adq  
HBo^8wN
 
T*-*U/  
支付指定人payable to order zrRt0}?xl  
T!(I\wz;Bo  
Y?ZTl762  
&Vvy`JE  
已过期||无效out of date||stale #x)G2T'?  
v?fB:[dG  
)8st  
Rj+}L ~"  
请给出票人R/D||refer to drawer _ CXKJ]m4  
[$8*(d"F'  
+=$]fjE?  
gC<\1AIu  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds WI[6l6  
dZ`nv[]k~  
xm/v:hl=  
Xb#x^?|  
文字与数字不一致words and figures differ {nm#aA%,  
\ $X3n\  
A{y3yH`#h  
;9=9D{-4+  
支票
ZJ=-cE
2n  
SO]x^+ [  
时间已过account closed b;9v.MZ4>g  
dm)V \?b  
j)'V_@  
j05ahquI  
更改处应加盖印章alterations require initials ZMg%/C  
PPPRO.y  
}Jh!B|  
/uW6P3M  
hk}M'  
>(`|oD`,Y  
时间已过effects not cleared Y]&HU) u  
w+2:eFi=/  
wb"Jj  
D'|#5>G  
停止付款payment stopped s:jr/ j!  
,XI, B\eNk  
@>(l}5U5  
w_/q5]/V-5  
支票毁损cheque mutilated (^eE8j/K  
s-* 8=  
|1-0x%@[;  
s@^GjA[6+  
汇款||寄钱to remit||to send money W{=>c/  
xyBe*,u  
p9oru0q  
Rj^bZ%t  
寄票供取款||支票支付to send a cheque for payment 3/}=x<ui  
`r+e!o  
/<zBcpVNV  
Ij@YOt  
寄款人a remitter |+cyb<(V J  
H.O7Y  
_BHb0zeot  
X<,sc;"b`k  
收款人a remittee + 5sTGNG  
P[#V{%f* 5  
@6h=O`X>  
lJ R",_  
国外汇票foreign Bill I&Yu=v/_  
z=n"cE[KtB  
8'Z9Z*^h#x  
c}g^wLa  
国内汇票inland Bill .~ZNlI {K  
-[0)n{AVvU  
1wE~dpnx  
Gob1V  
跟单汇票documentary bill DE."XSni  
PO<4rT+B  
JS!rZi  
S-.!BQ@RMZ  
空头汇票accommodation bill NrNbNFfo  
&wK%p/?  
HWVWl~FA  
(`!?p ^>A  
原始汇票original bill Ur?a%]  
2[ qO;js  
c5R58#XK=  
kX+y2v(2++  
改写||换新票据renewed bill vxk1RL*Xu  
uJF,:}qA  
^|>vK,q$I  
f{^C+t{r  
即期汇票sight bill||bill on demand gqyQ Zew  
xh_6@}D2J  
7=Ew[MOmM  
`<b 3e(A  
…days after date||…days after date…日后付款 cDm_QYQ  
I$9t^82j  
)z2Tm4>iql  
)i.p[  
…months after date||…months after date…月后付款 %]r@vjeyd  
:&&Ps4\Sq  
1;]cYIq  
I/pavh  
见票后…日付款…days after sight||…days sight ZK{VQ~  
y9pQ1H<F;  
zRL[.O9  
X<# Q~"  
见票后…月付款…months after sight||…months sight &>*f J  

j:O=9  
6EGh8H f  
A^bg*t,  
同组票据set of bills tm#T8iF  
]wER&/v"  
t?QR27cs$  
#-f7hg*  
单张汇票sola of exchange||sole of exchange F?T3fINR  
azS"*#r6}  
R1 hb-  
kJZBQ<^  
远期汇票usance bill||bill at usance g5; W6QX  
C.}Z5BwS  
)l\BZndf  
>e>Q'g{  
长期汇票long bill Hh$x8ADf  
]lXTIej`dy  
*&% kkbA  
hz>&E,<8q  
短期汇票short bill s'tmak-}|  
(C!u3ke2D  
]uWx<aDB  
z X2BJ  
逾期汇票overdue bill &t+03c8g!  
Me`jh8(K\6  
{h7 *a=  
5owUQg,W  
宽限日期days of grace (TVzYm y  
ppM d  
[8^jwnAYS  
Y"K7$+5#\  
电汇telegraphic transfer （T.T） u/hFf3  
vaxNF%^~yN  
8N'`kd~6[  
iKv{)5  
邮汇postal order||postal note （Am.）||post office order||money order /H:'(W_b;  
;Tvy)*{  
|F iL1_  
B+`m  
本票promissory note （P/N） 4["$}O5  
5Q?7 xTQ  
n,wLk./`  
CTD{!I(  
押汇负责书||押汇保证书letter of hypothecation Io|NL6[  
CGbW]D$@  
Vx~[;*{,C9  
BikmA a  
副保||抵押品||付属担保物collateral security "e&S*8QhM  
L@_IGH  
bO>Mvf  
so9h6K{qcp  
担保书trust receipt||letter of indemnity 7;dV]N  
DQ?'f@I& *  
&s_[~g<  
`|8)A)ZVT  
承兑||认付acceptance 0mF3Vs`-Q  
smoz5
~  
gLaFIeF<+  
* S~gF/*kP  
单张承兑general acceptance 0vqXLFf   
2~<?E`+  
$-|`#|CBd  
PB.@G,)  
有条件承兑qualified acceptance _SJ#k|vcq  
|dsd5Vdr  
Ep|W>  
od"Oq?~/t  
附条件认付conditional acceptance Sy6Y3 ~7  
]uI#4t~  
t,]r%  
u%Bk"noCa  
部分认付partial acceptance   ^cz#PNB