[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。   7*DMVok:  
会计报表statement of account r6'UUu  
>u%]6_[  
}IEbyb  
`]Bxn)b(  
往来帐目account current ^KB~*'DN~s  
lt$zA%`odc  
0ult7s}  
,&U4a1%i#c  
现在往来帐||存款额current accout 6mH/ m&  
qNyzU@  
fri0XxF  
sS TPMh  
销货帐account sales
9;%CHb&  
G#Ou[*O'  
H;aYiy  
v&FF|)$  
共同计算帐项joint account W(fr<<hL  
~"Gf<3^y+  
wiX~D  
>s3gqSDR  
未决帐项outstanding account  }B7K@Wu#  
VCy5JH  
*]JdHO  
^% Q|s#w.  
贷方帐项credit account||creditor account hl&-\dc+  
+MK6z f  
=OJ;0 /$6  
4;`Bj:.  
借方帐项debit account||debtor account ^BZkHAp  
%=j3jj[  
+D#Zn!P  
JFL>nH0mk.  
应付帐||应付未付帐account payable 6{d6s#|%  
Kt>X3m,  
b{DiM098  
4\.V  
应收帐||应收未收帐account receivable
,~zj=F  
&p<(_|Af  
t<:D@J]a  
K7I&sS^x  
新交易||新帐new account
[=*E+Oc  
{+zJI-XN/  
G)>W'yxQ  
"HM{b?N  
未决帐||老帐old account $3=:E36K  
a=GM[{og  
M^rM-{?<  
Hg}I]!B  
现金帐cash account RANPi\]  
`P+(&taT  
(\puf+  
puJ#w1!x`  
流水帐running account 'k&?DZ!  
E& 36H  
x2|6
  
;@ WV-bLe  
暂记帐||未定帐suspense account DJh&#b  
%>Xr5<$:&  
I.}1JJF*  
`29TY&p+"  
过期帐||延滞帐overdue account||pastdue account p@
&R0>6j  
Iy {U'a!  
zvv:dC/p<  
MrE<vw@he  
杂项帐户sundry account |c-LSs'\  
{F*N=p
Sq  
*.y'(tj[  
KiLvI,9y  
详细帐单||明细表detail account ST1Ts 5I  
Mj0Cat=  
hQJWKAf,/  
FYPz 4K  
呆帐bad account 5IMSNGS  
<l\N|+7R  
Q882B1H
 
`0BdMK
jA  
会计项目title of account eNySJf  
%|3e.1oX  
FN"rZWM  
nR5bs;gk"  
会计薄||帐薄account-book #G_/.h@  
<D/al9  
[ET6(_=b  
(b/d0HC ND  
营业报告书||损益计算表account of budiness||business report G=M]
8+h  
~ }KzJiL  
eVnbRT2y&  
AvRcS]@=  
借贷细帐||交验帐account rendered rb_Z5T  
KS!y T_O  
&R]pw`mTH  
;?6>mh(`  
明细帐account stated 3\!F\tqD \  
;cSGlE
|  
|uha 38~  
5ouQQ)vA  
与…银行开立一户头to open an account with ;R1 B
9-,  
O4+F ^+qN  
9\5 1Z:>  
iV)ac\  
与…银行建立交易to keep account with HY;oy(  
=Q?f96T  
#MTj)P,  
o<4D=.g7D  
继续记帐to keep account 7u%a/<  
Gj6. Iv  
;e;\q;GP  
vnsSy
33K  
与…有交易to have an account with <%!J?  
RebTg1vGu  
#4y, a_)  
QP\yaPE  
作成会计帐||有往来帐项to make out an account with ^tE_LL+ji|  
Qyj(L[KJ  
*C_[jk@6  
^pcRW44K  
清算||清理债务to make up an account g3rRhS  
_^;;i4VZ  
('WY5Yps  
)Xno|$b5Eo  
清洁帐目||与…停止交易to close ones account with xURw,  
7Dl%UG]  
4;\Y?M}g?  
nYov>x]  
结帐to close an account P0#`anUr1  
lwsbm D  
AP@<r   
a;&}zcc*  
清理未付款to ask an account||to demand an account #{> uC&
jD  
F50JJZ  
Yq0# #__  
VG\
mo?G  
结清差额to balance the account with u{+!& 2}k  
0ny{)Sd6um  
1 ;Ju
]  
cj^bh  
清算to settle an account||to liquidate an account||to square an account Ars,V3ep  
Qtnv#9%Vi  
"UpOY  
e?vj+ZlS$f  
审查帐目||监查帐目to audit an account \1{_lynD  
a 2Et,WA%  
)d_U)b7i  
E!dp~RwZu  
检查帐目to examine an account ~>w:;M=sV8  
++k J\N{  
AY@k-4  
&E]"c]i+  
转入A的帐户to charge the amount to As account {r{>?)O  
Loc8eToZ  
C M^r|4K  
bZXlJa`'S  
以计帐方式付款to pay on account a|z1
K  
s[Gswd  
9F)W19i.  
0lf"w@/  
代理某人||为某人on ones account||on account of one 9/Wn!Ld  
+W dL  
VwC4QK,d;  
rT<1S?jR  
为自己计算||独立帐目on ones own account wNR= ?Z~  
qu!<lW~c  
EGEMZCdk2  
gQ,4xTX  
由某人收益并负风险on ones account and risk||for ones account and risk ]wR6bEm7  
>E~~7Yal  
U-ULQ|6U  
_]_LF[  
由某人负担for ones account||for account of one d~,n_E$q;  
kw;wlFU;  
acy"ct*I  
r.Lx%LZ\^  
按某人指示||列入某人帐户by order and for account of one 0O^U{#*$I  

XC2Q*Z  
T5V$wmB\W  
JQr36U  
列入5月份帐目for May account S~} +ypV  
G*=H;Upi  

?Cc$]  
]svw CPu C  
编入某中帐项下to pass to the account of||to place to the account of Hj1k-Bs&'w  
wb@]>MJ}[s  
|:}L<9Sq  
1k`|[l^  
寄出清算书to send in an account||to send in render an account 8@Q"YA3d+  
|B,dEx/uU  
sbpu qOL  
U<|B7t4M  
支票薄cheque book VJGwd`qo*A  
we @Yw6<  
Wl?<c uw00  
Aw5K3@Ltz  
支票陈票人cheque drawer td%Y4-+-  
2Sv>C `FMU  
aTi0bQW{  
mJ/^BT]  
持票人cheque holder \?[O,A   
P%ye$SASd  
=:kiSrBS3t  
*-+C<2"  
不记名支票cheque to bearer||bearer cheque +~@7" |d  
/Lj%A  
bW}b<(y  
McO@p=M  
记名支票||认人支票cheque to order tP -5  
{P,>Q4N  
]U#JsMS  
q=J9LQ  
到期支票antedated cheque }7otuO(pRo  
iz,]%<_PE  
#vnefIcBf  
o$*bm6o  
未到期支票postdated cheque {-~05,zE  
7 cy+
Nz  
JvT%R`i  
8|fLe\"  
保付支票certified cheque &9S8al 8"  

xq8}6Q  
&IIJKn|_  
J{aQ1)  
未获兑现支票，退票returned cheque YWybPD4\(  
[%HYh7ua<  
+qE,<c
}}  
XL{{7%j  
横线支票crossed cheque Pm;x]Aj  
+d|:s  
IS3e|o*]MP  
nD^{Q[E6=  
普通横线general crossing "6 uTo0  
g/fp45s  
U&tfl/  
r_{)?B  
特别横线special crossing y8Ei=[  
 zZS
>+O  
aUsul'e;M  
^p{A!I!  
空白支票blank cheque s|fCR  
]Om'naD  
GLbc/qs  
v4nvZ6  
失效支票，过期支票stale cheque hpd(d$j  
Yg\{S<wr
 
F5:2TEA  
IBn'iE[>  
普通支票open cheque F(?Fz8  
\SoYx5lf  
^TuP=q5?  
@]?? +f}#  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :HQ8M*o  
::^qy^n  
4i ~eTb  
}z9I`6[  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lq78gOg{  
bn^mL~  
x9FLr}e  
kMfc"JXF  
支票换现金||兑现to cash a cheque :pL1F)-*  
$9LGdKZ_D  
^+.+Ic H  
`2 %eDFZ  
清理票款to clear a cheque (Von;U  
=|j*VF2y"  
%8
rr*l5  
,6y-.m7>  
保证兑现to certify a cheque Mo:!jS~a(Z  
@'k,\$/  
E.zYi7YUKK  
K#m\qitb  
填写支票数额to fill up a cheque y{&{=1#  
k8S
u/U  
t(uB66(_F  
"Gi+zkVm  
支票上划线to cross a cheque )zk?yY6  
*Dd(+NI  
[FeJ8P>z  

.>AFf9P  
开发支票to make out a cheque /Gh x2B  
EA%#/n  
6I5[^fv45G  
$w";*">:0  
签发支票，开立支票to draw a cheque||to issue a cheque rS,*s'G  
FEm1^X#]  
/jK17}j  
oJ4mxi@|#  
透支支票to overdraw a cheque P@! Q1pr  
:3E8`q~c1  
0
s+rd&  
fmZz
BZ_  
背书支票to endorse a cheque #V(Hk )  
)+Y\NO?O  
P}.yEta  
~,`\D7Z3  
请付票款||清付票款to pay a cheque||to honour a cheque gs`27Gih  
3LmBV\["  
(A
y4B*|!  
|~=?vw<W  
支票退票to dishonour a cheque ;k63RNT,M&  
e
5"-4udCn  
$J;=Ux)$  
h!t2H6eyF  
拒付支票to refuse a cheque .eDxIWW+ft  
HPd+Bd  
nfd?@34"A2  
u}@%70A  
拒付支票to stop payment of a cheque Li<266#A!  
wzLiVe-  
~;O=
7  
9cw4tqTm  
提示要求付款to present for payment j.yr5%  
DY+8m8!4H  
AIRVvW~($  
[&]YVn>kj  
见票即付持票人payable to bearer WkU)I2oH  
ytBxe]  
!~$YD*"S  
At^DY!3vx  
支付指定人payable to order "#eNFCo7k  
]= QCCC  
WSpg(\Cs  
u_/OTy  
已过期||无效out of date||stale K&"Pm9  
mG 8  
GO:1 Z? ^  
#9W5
 
请给出票人R/D||refer to drawer 48"Y-TV  
:0TSOT9.  
@T~#Gwv  
{ $QF*j  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds IG3K Pmu  
%&Q7;?  
%Cbc@=k  
7yCx !P;  
文字与数字不一致words and figures differ qwq+?fj={  
'mp{O  
L!}j3(I  
li'1RKr  
支票 G]3ML)l  
,aj+mlZd2  
时间已过account closed 'y@ 2,9 v  
RT+30Q?  
f6_|dvY3  
S bqM=I+  
更改处应加盖印章alterations require initials Jv{"R!e"P  
E,yzy[gl  
([XyW{=h!  
z&yb_A:>  
$E@.G1T [  
H/la'f#o%  
时间已过effects not cleared ^[?+=1 k  
$X\` 7`v  
)b2E/G@X&  
*p5T  
停止付款payment stopped `GN5QLg#}0  
~aq? Kk  
ujHzG}
2z  
'FA)LuAok  
支票毁损cheque mutilated MUt^mu$86  
wbF1>{/
"  
n YMf[kW  
_( s|Q  
汇款||寄钱to remit||to send money f+88R=-u6S  
LGgx.Z  
0~L8yMM  
9C'+~<l  
寄票供取款||支票支付to send a cheque for payment E$yf2Q~k  
aKU8" 5  
3/|{>7]1  
.+~kJ0~Y  
寄款人a remitter @_:?N(%(  
:bF2b..XOu  
N*)8L[7_;  
IhKas4  
收款人a remittee o6yZ@R  
)^2jsy -/  
f%%En5e+  
UU~;B  
国外汇票foreign Bill n)7$x
YuH  
VqT[ca\  
&IPK5o,  
;%.k}R%O@  
国内汇票inland Bill dE!=a|Pl  
hn Lgsz  
.?)oiPW#  
{.8)gVBmA  
跟单汇票documentary bill uC ;PP=z  
<y
aw9k+P  
7(iRz  
s zs3x-g  
空头汇票accommodation bill M#<fh:>  
E6\~/=X=%  
EC\:uK  
cx%9UK*c  
原始汇票original bill k yA(m;r  
6#63D>OWp  
>bP7}T  
l{x#*~ga  
改写||换新票据renewed bill v8(u9V%?6  
Pb&+(j  
^7<mlr  
!/9Sb1_~  
即期汇票sight bill||bill on demand `D4'`Or-U  
otVdx&%]  
,colGth54  
6y!?xot  
…days after date||…days after date…日后付款 #EK8Qe_  
4T\/wyq0  
/3%xQK>%  
| (9FV^_  
…months after date||…months after date…月后付款 iz5wUyeg  
TTak[e&j3  
D??/=`|8  
Eu~wbU"%  
见票后…日付款…days after sight||…days sight q)y8Bv|  
{/!"}{G1e  
epyYo&x}  
eV}Tx;1|}  
见票后…月付款…months after sight||…months sight nECf2>Yp v  
Pt;Ahmi  
[`dipLkr  
q9]L!V9Rv  
同组票据set of bills S*@0%|Q4r  
hvZR4|k>  
*dgN
pJ 9  
>&z+ih  
单张汇票sola of exchange||sole of exchange [)c|o
h%  
xM,(|p(  
(ZsR=:9(  
^PpFI  
远期汇票usance bill||bill at usance \,t<{p
_Q  
?MB nnyo6  
m SeNM  
JPKZU<:+V  
长期汇票long bill |:BYOxAYZ8  
$oH,:x?}  
C{^@.8:  
=_3qUcOP  
短期汇票short bill ~[6|VpGc:  
=LA@E&,j  
nmrk-#._@9  
j)*nE./3  
逾期汇票overdue bill w+P^c|  
LRs;>O  
Jx?>1q=M  
-2d&Aq4m)  
宽限日期days of grace ZK*aVYnu  
o|C{ s  
hKYPH?b%  
L<`g}iw  
电汇telegraphic transfer （T.T） Dw,f~D$+ic  
mr.DP~O:9p  
4/_|Qy  
pBLO  
邮汇postal order||postal note （Am.）||post office order||money order Gjr2]t;E  
9B0"GEwrs  
n3,wwymQ  
v:;cTX=x`#  
本票promissory note （P/N） ?yK\L-ad  
UlytxWkUX  
i*j +<R@  
1A`";E&  
押汇负责书||押汇保证书letter of hypothecation e vuP4-[y  
E~^'w.1  
3 J<,2
 
h65j,v6B  
副保||抵押品||付属担保物collateral security ~V) E:(  
P#PQ4uK \  
L;`t%1  
#w6CL  
担保书trust receipt||letter of indemnity Y1IlH8+0  
Q8i6kf!  
q#Vf2U55m  
!f6  
承兑||认付acceptance 37Y]sJrs$  
+6atbbe}  
*Cw2h  
-^DB?j+  
单张承兑general acceptance Nig-D>OS  
AF6'JxG7  
XT"c7]X  
Z ngJ9js  
有条件承兑qualified acceptance Y2n*T KXI,  
%\0 Y1!Hw  
w3D_ c~  
pkx>6(Y  
附条件认付conditional acceptance z^.0eP8\j  
-f=hL7NW  
Lw`\J|%p  
5>Q)8`@E  
部分认付partial acceptance   (i8t^