[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。   JWn9&WK  
会计报表statement of account k*-+@U"+  
?<nz2 piP,  
"%.#/!RG  
.IKK.G  
往来帐目account current DJ<c  
p O: EJ  
we} sC,  
^ g4)aaBZ  
现在往来帐||存款额current accout s#d# *pgzh  
*g=*}
2  
MI@ RdXkY  
^MddfBwk  
销货帐account sales $~:hv7%  
qA"
?5j32  
ikxSWO_Y=  
Ab(bvS8r$  
共同计算帐项joint account =vK(-h  
lZ
.,"F@  
\/$v@5  
,]cd%w9  
未决帐项outstanding account (=Pn LP  
yGD0}\!n  
;ib~c,  
He]F~GXP  
贷方帐项credit account||creditor account db4&?55Q  
XBr>K>(  
lhjPS!A~  
~P/G^cV3s  
借方帐项debit account||debtor account Jz|(B_U  
Lte\;Se.tu  
WYh7Y  
pD>3c9J'^F  
应付帐||应付未付帐account payable kh5V&%>?  
-!}1{  
<y'ttxeS  
!PQRlgcG  
应收帐||应收未收帐account receivable u(~s$EN l  
Ec[:6}  
A%2!Hr  
u3<])}I'  
新交易||新帐new account pTN_6=Y"  
Jg Xbs+.  
^Gyl:hN  
Zn^E
 
未决帐||老帐old account S4(IYnwN  
1";~"p2(  
$_ NaxV  
[Dt\E4  
现金帐cash account ;zOZu~Q|'  
vx4& ;2  
O7K))w  
2MC\~"
L<  
流水帐running account _9-Ajv  
=DCQ!02  
#zQkQvAT9  
Mfz5:'  
暂记帐||未定帐suspense account $K iMu  
k]JL
k"K  
vbFAS:Y:+  
8t^"1ND  
过期帐||延滞帐overdue account||pastdue account f>'7~69  
p!691LI  
pQ/:*cd+M  
ENmo^O#,u  
杂项帐户sundry account *[U:'o`67  
nJ?C4\#3  
G]SE A  
PU>;4l  
详细帐单||明细表detail account mA."*)8VNg  
22
6s:\d  
G'epsD,.bX  
lt*k(JD  
呆帐bad account 7q?YdAUz  
Cse0!7_T  
jTqba:q@  
l:ED_env:  
会计项目title of account 0g+@WK6y  
~U1iB  
/X:lt^?%I  
zPmVECS  
会计薄||帐薄account-book Zu$f[U)X  
Dux`BKl  
]`NbNr] K  
f4_\F/  
营业报告书||损益计算表account of budiness||business report ?yz%r`;r  
7Y)wu$!7}  
ceOjuzY  
RpXQi*c0  
借贷细帐||交验帐account rendered q!,d o2T  
k@~-|\ooG  
Y1~SGg7(@  
ky#6M? \  
明细帐account stated ~L1O\V i  
8N`$7^^  
e!8_3BE  
6?lg 6a/eO  
与…银行开立一户头to open an account with J'EK5=H  
TAi\#cnl(6  
yI%> w4Z  

\XN5
))  
与…银行建立交易to keep account with Pjy?&;GvT  
[vi4,'wm  
>R:+ml  
(w-u"1&  
继续记帐to keep account pxbNeqK@p  
<It 7s1O  
KCu6:)6'  
M~Slc*_%  
与…有交易to have an account with ;!}SgzSH}  
h=tu+pn  
NQJqS?^W&M  
L,Nr,QC-  
作成会计帐||有往来帐项to make out an account with .g#=~{A  
EVL;"   
G"[pr%?  
qWpCe*C  
清算||清理债务to make up an account OgS8.wX  
~ t H s+  
5jQP"^g  
}^<zVdwp  
清洁帐目||与…停止交易to close ones account with Vr1
|%*0Tv  
hN53=X:  
t4*A+"~j  
&-:yn&f7  
结帐to close an account G7;}309s  
4sQAR6_SW~  
-], ?kP  
Q7
5^7Ga_  
清理未付款to ask an account||to demand an account ehusI-q  
f5%&  
}tZAU\z
 
fB96Q  
结清差额to balance the account with ws?s  
4Jr[8P0/A9  
bW^QH-t  
zjS:;!8em  
清算to settle an account||to liquidate an account||to square an account RM1uYFs<  
grdyiBSV n  
J\+gd%  
x2sOEkcQ  
审查帐目||监查帐目to audit an account j2 ^T:q[  
{\/nUbo[  
1!wEXH(  
Y^Q|l%Qrb  
检查帐目to examine an account cu^*x/0,  
Sc$wR{W<:
 
~&lJT  
rOH W  
转入A的帐户to charge the amount to As account 8ysK VF  
u2BW]T
]  
]C6[`WF  
6xIYg^  
以计帐方式付款to pay on account r_,m\'~s!  
llfiNEK5;  
DIp:S&q2  
R(83E B~_  
代理某人||为某人on ones account||on account of one d 4\E  
y6Epi|8  
CPNN!%-  
_L'cyH.cn  
为自己计算||独立帐目on ones own account :2)1vQH0L  
%)Uvf`Xhh4  
yXV|
4  
\seG2vw$  
由某人收益并负风险on ones account and risk||for ones account and risk ?U/Wio$@  
E:4P1,%01+  
0 ;_wAk  
L sDzV)  
由某人负担for ones account||for account of one NZC='3Uz  
EY&C[=  
Qy^z*s  
+F~0\#d  
按某人指示||列入某人帐户by order and for account of one L^Q+Q)zTh  
hY= s9\  
?hJsN  
Ym.l@(  
列入5月份帐目for May account 7{^4 x#NO  
dHq )vs,L  
QYTTP6 Gz+  
q$?7 ~*M;x  
编入某中帐项下to pass to the account of||to place to the account of k g,ys4  
Ls>u`hG  
blfE9Oy  
QPe9s[Y  
寄出清算书to send in an account||to send in render an account mo#0q&ZQ  
4-+ozC{  
*pTO|
x{  
Ku/H=  
支票薄cheque book %g0z)J  
:#\B {)(  
q HR^0&  
_(6B.  
支票陈票人cheque drawer [7e{=\`=  
iRUR4Zs  
"37@Zt  
c BHL,  
持票人cheque holder '9 *|N=  
+% XhQ  
Wj4^W<IO  
&,N3uy;Gc  
不记名支票cheque to bearer||bearer cheque ;5D@kS^  
NF/Ti5y  
Q"_T2fl]vP  
9iGE`1N%E  
记名支票||认人支票cheque to order M9Nk=s! 3  
} $Hs;4|  
:kb 1}Wu  
/o|PA:6J  
到期支票antedated cheque h0F0d^W.  
T/GgF&i3  
`J>E9p<  
s%N`  
未到期支票postdated cheque {=bg5I0|a  
jr,&=C(  
{d1N&  
3?.1~"-J  
保付支票certified cheque vo(g0Au)  
I|KY+k> /  
lL(p]!K'  
I|g@
W_  
未获兑现支票，退票returned cheque G2CZwm{/f  
!,Xyl} #  
E!zd(  
j-lSFTo  
横线支票crossed cheque y+4?U  
"UQr:/  
L_THU4^j  
{cR_?Y@  
普通横线general crossing SON^CvMs{  
QKp+;$SE'  

'Q:i&dTg  
V!T^w
h;  
特别横线special crossing 3>-[B`dD(  
I~  \O  
'1W!xQ }E  
,|T*|2Gm  
空白支票blank cheque xwTijSj  
S}oG.r 9  
pU?{0xZH  
"gXxRHTX  
失效支票，过期支票stale cheque rNxr
Q  
+ ,@ FxZl  
&`9j)3^J.  
t8+?U^ j  
普通支票open cheque Nk96"P$P  
Ik`O.Q.}  

!]$V9F{K  
0LetsDN7I  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b8rp8' M)  
]
Nnxnp  
h&)fu{   
UZzNVIXA%  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N]B)Fb  
EzR%w*F>Q  
=yl4zQmg$  
PT3>E5`Nu  
支票换现金||兑现to cash a cheque u?Fnlne4@  
Y\.-v \uJu  
(C,e6r Y  
iaY5JEV:CA  
清理票款to clear a cheque 60xa?8<cg  
JZ`>|<W  
3(1]FKZtt  
I[}75:^Rt  
保证兑现to certify a cheque 8]S,u:E:N  
x>}B#  
4HM;K_G%{  
M2}np  
填写支票数额to fill up a cheque j7K5SS_]  
:.Y|I[\E%  
3pB}2]  
3)}(M
 
支票上划线to cross a cheque &=YSM.G  
1o8wy_eSs  
:*^:T_U  

>^dyQyK  
开发支票to make out a cheque W7t >&3l  
*'6s63)I2  
Kl{-zX  
(B@X[
~  
签发支票，开立支票to draw a cheque||to issue a cheque k^z0Lo|)'  
aSel* L  
1@xP(XS  
2d-{Q8Pi  
透支支票to overdraw a cheque m+?N7  
ny)]GvxI  
',GV6kt_k  
yf!,4SUkU  
背书支票to endorse a cheque 98GlhogWt  
u#1%P5r&X  
wzd`l?o,  
Ejv%,q/T(  
请付票款||清付票款to pay a cheque||to honour a cheque ]fZ<`w8u}  
t-WjL@$F/  
NetYg]8`  
%`e`g ^  
支票退票to dishonour a cheque n0Go p^3  
jo}1u_OJ  
n@hl2M6.x9  
pV7N byb4  
拒付支票to refuse a cheque +Gow5-(  
F|Q H
 
|m)kN2w  
t0q_>T-kt  
拒付支票to stop payment of a cheque [F+,YV%t  
\@K
~L4>  
);Z]SGd  
;FU|7L$H  
提示要求付款to present for payment ?Nf 5w  
qNxB{0(D  
\7Qb229?  
?1peF47Z
 
见票即付持票人payable to bearer 4J5pXlzV  
}#Doy{T  
eCWPhB6l  
g
\Ak;03n  
支付指定人payable to order Pz%~ST  
)1lu=gc  
CQgcC-)ns]  
l'6d4 DZ  
已过期||无效out of date||stale UX2lPgKdLz  
io
.]'">  
H=p`T+  
xr[Vp  
请给出票人R/D||refer to drawer 1oty*c  
e"k/d<  
_okWQvdH  
"$|
Zr  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $'{=R 45Z  
$ J1f.YE  
sZg6@s=  
ys8Q.oBv_`  
文字与数字不一致words and figures differ Q9c)k{QZ  
/7/0x ./{  
20tO#{Li  

F PR`tE  
支票 gl8Ib<{  
<{Q'&T  
时间已过account closed I4=Xb^Ux  
`)Ky0&?  
$4m*kQ  
 )h_8vO2  
更改处应加盖印章alterations require initials <+v{GF#R  
~aTKG|74  
w5,Mb  
-Q"hZ9  
},@``&
e  
W\cjdd  
时间已过effects not cleared 2S~R!   
eSfnB_@x2  
+v7) 1y  
W0I4Vvh_"  
停止付款payment stopped e,0-)?5R  
BPv>$ m+.  
w0lT%CPx  
UvJ;A  
支票毁损cheque mutilated +ulagE|7  
"rhYCZ B  
B&0;4  
Yh<WA>=  
汇款||寄钱to remit||to send money ZZxk]D<  
C!  9}  
i=S~(gp  
W7sn+g\  
寄票供取款||支票支付to send a cheque for payment KP
]"P*? ?  
uLR<FpM  
B?bW1  
aZS7sV28  
寄款人a remitter g>J
LDQdc  
Ib=x~za@n  
-NJ!g/ >mM  
(s<s@`  
收款人a remittee HD>q(cK_|8  
YJeyIYCs<  
fyknP)21I  
Vvp[P>  
国外汇票foreign Bill 3FE(}G  
hX:"QXx  
}<a^</s  
\M<3}t  
国内汇票inland Bill Of,2Q#oji  
cVnJ^*Z  
Z<?OwAWz  
/YAJbr  
跟单汇票documentary bill *ISZlR\#  
q*7<)VwI  
w>; L{  
=q7Z qP  
空头汇票accommodation bill >$WQxbwM(  
ypOLp SYk  
]:M0Kj&h  

E H:T  
原始汇票original bill i%m"@7.kk  
: Qt  
D\dWt1n  
AlE8Xu9UB  
改写||换新票据renewed bill "hxN!,DEZ  
bNs4 5hDP  
<7SpEVQ  
Mn1Pt
|_@!  
即期汇票sight bill||bill on demand nfSbM3D]h  
:}8Z@H!KkY  
afBE{  
IYn]U4P.  
…days after date||…days after date…日后付款 \MC-4Yz  
3<?   
i':ydDOOHA  
g- AHdYJ  
…months after date||…months after date…月后付款 &s Pq<lo  
nRL. ppUI  
-i0(2*<  
hI%bjuq  
见票后…日付款…days after sight||…days sight (wIzat  
#} ~qqJ G2  
(wDm*bZ*  
JWvjWY2+P  
见票后…月付款…months after sight||…months sight ('wY9kvL&  
lO&3{dOYE  
poGc a1  
Nkxmm/Z  
同组票据set of bills ;<yd^Xs  
/Jf.y*;  
z%MW!x  
aRG2@5  
单张汇票sola of exchange||sole of exchange xh7cVE[UM  
t@u7RL*n:<  
fVb-$  
x~xa6  
远期汇票usance bill||bill at usance 'WaPrCw@Mf  
+fvaUV_-  
l^ZI* z7N  
|f~@8|MQP+  
长期汇票long bill bM8If"  
2gO2jJlv  
_ZY)M  
3"o"fl  
短期汇票short bill 6q
cO?U  
O3TQixE  
PH"n{lW.T  
GKN%Tv:D_  
逾期汇票overdue bill !x!07`+^u  
[2"<W!p  
X[f=h=|  
#fT*]NN  
宽限日期days of grace Cmc3k,t  
M\yT).>z  
:0s]U_
h  
O
'Js}  
电汇telegraphic transfer （T.T） sB;@>NY  
Yjx|9_|Xn  
nstUMr6  
=bEda]  
邮汇postal order||postal note （Am.）||post office order||money order ?LvCR_D:  
w)Covz'uf  
y|'SXM  
)M)7"PC  
本票promissory note （P/N） @|Rrf*J?%  
MEwo} =B  
#1>X58I^  
m1Y>Nj[f  
押汇负责书||押汇保证书letter of hypothecation V}\~ugN)y  
sQMFpIrr  
! u:Weoz  
<=f}8a.R3  
副保||抵押品||付属担保物collateral security ]Kr `9r),  
&hRv
ol\J  
+nJUFc  
OKoan$#sn  
担保书trust receipt||letter of indemnity liXdNk8  
\Gc+WpS(  
E9~Ghx.  
9W(dmde>  
承兑||认付acceptance _c XqAo  
-wjN"g<  
s8}@=]aA  
&L^+BQ`O?  
单张承兑general acceptance @|\}.M<e*)  
L:FoSCN Y(  
Uw 47LP  
^MVkZ{gtre  
有条件承兑qualified acceptance ih7/}  
U\Z?taXB  
s0PrbL% _`  
:s4p/*f  
附条件认付conditional acceptance ^k]XEW{PG  
]C) 4  
{7)st
W  
M@5?ZZ4L  
部分认付partial acceptance   }mAa}{_