[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。   0M$#95n  
会计报表statement of account u iBl#J Q  
4t&gW  
7))y}N:p
 
vC)"*wYB{  
往来帐目account current ^~ Ekg:`  
M0cd-Dn  
hMNJ'i}  
jMN)?6$=  
现在往来帐||存款额current accout &?SX4c~?u  
C-Nuy1o  
]YCPyc:  
i/NDWVFD  
销货帐account sales 8h*t55  
<e;jWK  
8 ne/=N|,  
Oq*n9V  
共同计算帐项joint account O4m(Er@a  
 5JS ZLC  
{ /-y>sm  
Y Sqv86  
未决帐项outstanding account DW1@<X  
TNh=4xQ}  
J"diFz+20  
ETM2p1ru0  
贷方帐项credit account||creditor account ,%A)"doaG  
SXQ@;=]xV  
bAdiA2VF'  
RTK}mhnV  
借方帐项debit account||debtor account cb+l"FI7  
>eQbipn  
lwVk(l Z  
qv *3A?uzr  
应付帐||应付未付帐account payable #":: '?,  
wz|DT3"Xs  
C`dkD0_  
F;#zN  
应收帐||应收未收帐account receivable e,EK,,iY5  
\,2gTi,=  
q^5yk=2fq  
G@9u:\[l  
新交易||新帐new account XcOA)'Py  
N*Yy&[  
#;`Oj  
:-)GNf yGz  
未决帐||老帐old account H#+\nT2m  
(
4~X}:  

Nu@5 kwH  
u+m4!`  
现金帐cash account C)OG62  
b6|Z"{TI _  
'fIHUw|  
(z/jMMms  
流水帐running account )u0O_R  
{-HDkG' 8  
fe|g3>/|  
_lXt8}:+  
暂记帐||未定帐suspense account IhE9snJ[  
mwIk^Sz]@  
s _~IZ%+<.  
RAV^D.  
过期帐||延滞帐overdue account||pastdue account Y.>kO  
\b$<J.3  
vs+QbI6>-  
E tx`K5Tr]  
杂项帐户sundry account oE1M/*myS  
|H W( vA  
sm  
^2EhlK^)  
详细帐单||明细表detail account h$pk<<  
TiyUr [  
qEQAn/&  
.#0H{m
k  
呆帐bad account ox[ .)v  
-(9O6)Rs$  
L6+C]t}>6  
V.8%|-d  
会计项目title of account ? Vp%=E  
1[SA15h  
Jt]&;0zn2  
)t%h[0{{  
会计薄||帐薄account-book (~&w-w3  
=WK04\H  
Q_]~0PoH  
.*Vkua  
营业报告书||损益计算表account of budiness||business report W pN.]x  
2 z7}+lH  
cKjRF6w  
KQ{
Lt?S  
借贷细帐||交验帐account rendered fQU{SjG  

Uyk,.*8"  
d2~l4IL)~  
|9IC/C!HC  
明细帐account stated ]JdJe6`Mc  
X?/Lz;,&  
zTY;8r+  
8eJE>g1J  
与…银行开立一户头to open an account with t'g^W  
q@l(Qol  
CxDcY  
}G'XkoI&  
与…银行建立交易to keep account with ` 1+%}}!$u  
u,o1{%O  
9x?'}  
Vb!O8xV4;+  
继续记帐to keep account xS8,W  
'#D8*OP^  
A
nMV <  
?pG/m%[  
与…有交易to have an account with VEs5;]#<2D  
qTM%G-  
B!;+_%P76  
$UvPo0{  
作成会计帐||有往来帐项to make out an account with !^WHZv4  
%> zjGF<
 
bL`eiol6  
CU$#0f>  
清算||清理债务to make up an account `PlOwj@u0`  
,j178
EX  
}mk>!B}=  
,T|x)"uA`  
清洁帐目||与…停止交易to close ones account with ashar&'  
66\jV6eH7L  
"=A>}q@;H  
K_ke2{4Jm  
结帐to close an account }k7'"`#?"  
-RMi
8{  
q0./O|Dj   
=Op+v"  
清理未付款to ask an account||to demand an account ,_ .v_
  
pC( sS0J  
iw\%h9  
<f>akT,W  
结清差额to balance the account with obo&1Uv,/  
h|)vv4-d|  
:]WqfR)#  
{mTytT  
清算to settle an account||to liquidate an account||to square an account i9A~<
 
|+}G|hx@9  
}6]0hWsN[  
:P+\p=  
审查帐目||监查帐目to audit an account Eu,`7iQ?(  
qCPmbg  
l]6%lud8_  
-VT+O+9_A  
检查帐目to examine an account 2+Rv{%  
T .n4TmF  
N#ioJ^}n:  
c#cx>wq9  
转入A的帐户to charge the amount to As account X}A'Cg0y  
_[h8P9YI4  
o:p *_>&  
(zcLx;N  
以计帐方式付款to pay on account s?C&s|'.  
$}o b,i^W  
,d_Gn!  
HM9fjl[  
代理某人||为某人on ones account||on account of one W+=o&V  
/)L 0`:I#  
DAO]uh{6  
'T8
W!&$  
为自己计算||独立帐目on ones own account s:>\/[*>0c  
>BVoHt~;  
kcuzB+  
vbG]mMJ  
由某人收益并负风险on ones account and risk||for ones account and risk )>a B  
$E!J:Y=
 
W!L+(!&H  
</`yd2>
 
由某人负担for ones account||for account of one t18$x"\4k  
+^|iZbZKx  
gl%`qf6:O  
Ea $aUORm  
按某人指示||列入某人帐户by order and for account of one c1XX~8  
!|Q5Zi;aX7  
p
Y"O9x  
60>.ul2  
列入5月份帐目for May account fS &6  
??&<k   
ti@kKz  
jeUUa-zR3  
编入某中帐项下to pass to the account of||to place to the account of r' Z3  
q(M:QWA q  
x.mrCJn)  
4=8QZf0\  
寄出清算书to send in an account||to send in render an account 4,p;Km&  
*# {z3{+  
qoMfSz"(  
Di.3113t  
支票薄cheque book %/%UX{8R  
5*g]qJF  
~a9W3b4j  
#'baPqdO  
支票陈票人cheque drawer 5s{j=.O  
"2ru7Y"  
V~IIYB7  
 AnBJ(h  
持票人cheque holder XRN+`J  
$FTO   
i
yesD  
/b#l^x:j  
不记名支票cheque to bearer||bearer cheque &DG->$&|  
~Heb1tl;  
h&&6r\4/|  
5*%#o  
记名支票||认人支票cheque to order 
`_ %S  
OHrY(I6  
U&Wwyu:4i  
CTa#Q,  
到期支票antedated cheque 4bVO9aUG{  
` mfq 2bVc  
*A'FC|\  
SMr13%KN/  
未到期支票postdated cheque CG\tQbum  
ZzGahtx)Y  
+avMX&%  
?4H#G)F  
保付支票certified cheque p /Sbt/R  
#65^w=Sp}  
URgk^nt2p  
= {'pUU  
未获兑现支票，退票returned cheque W<ZK,kv  
{~GYj%-^  
g6t"mkMY L  
inb^$v  
横线支票crossed cheque `A$!]&[~|  
lT&wOm3  
Dn9w@KO  
lf<S_2i  
普通横线general crossing A5:qKaAq  
O=cxNy-I  
/PBaIoJE  
@!N-RQ&A  
特别横线special crossing 3f Xv4R;!:  
Y}*\[}l:&x  
pL=d%
m.W  
moj]j`P5a  
空白支票blank cheque g>0XxjP4  
[S]S^ej*8  
O%~jop7#6  
:AdDLpk3j  
失效支票，过期支票stale cheque 5<pftTcZ  
54;J8XT7  
kqYa*| l  
 9fnA   
普通支票open cheque ]?1Y e8>Y<  
o;a:Dd  
s`j~-P  
=o}"jVE  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount up
3O|lj4  
4D%9Rc0 G  
`(+o=HsD  
.o1^O
h  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ab%;Z5$fr  
/iNa'W5\  
Qp"y?S  
w@-PqsF  
支票换现金||兑现to cash a cheque B_U{ s\VY  
v8gdU7Ll,  
hv6@Jr3  
$8USyGi3J  
清理票款to clear a cheque OH^N" L  
!MDNE*_
 
U-k+9f 0  
H.<a`mm8  
保证兑现to certify a cheque l+V,DCE  
\$aF&r<R  
zl-2$}<a  
9=w|)p )  
填写支票数额to fill up a cheque x^|Vaf  
IKtB;  
J89Dull  
8zLY6@
  
支票上划线to cross a cheque
<H1`  
\T]EZ'+O  
50TA:7  
>-_d CNZ  
开发支票to make out a cheque RjF'x  
5qg2Zc~  
<9=9b_z  
dC
=)^(  
签发支票，开立支票to draw a cheque||to issue a cheque N=:5eAza  
KbL V'%D  

cJ
M:  
*Ype>x{  
透支支票to overdraw a cheque fgNU03jp^x  
t1VH doNN  
f:g,_|JD$  
22kpl)vbU  
背书支票to endorse a cheque {k4CEt;  
+\li*G]:J  

1)}=bhT  
7r|(}S  
请付票款||清付票款to pay a cheque||to honour a cheque V`adWXu  
$^&ig  
g}laG8  
H$af/ ^
 
支票退票to dishonour a cheque ?[*0+h`en  
|AlR^N  
L PG`^SA  
s5RjIa0$7  
拒付支票to refuse a cheque 2tROT][J%  
g8!wb{8?s  
<Sz52Suh>  
5XuT={o  
拒付支票to stop payment of a cheque )CX4kP j  
liR?  
{]z4k[;.h  
%/>x O3"T  
提示要求付款to present for payment iK?b ~Q  
[^8n0{JiN  
]"c+sMW  
[D5 t{[i  
见票即付持票人payable to bearer "Jjs"7  
) BfT7{WN  
fN"(mW>!  
/-6S{hl9Ne  
支付指定人payable to order jCTAKaq  
uxg9yp@|  
nC {K$  
2oJb)CB  
已过期||无效out of date||stale {cpEaOyOM  
< j$#9QQ1  
65ly2gl  
;n\= R 5.  
请给出票人R/D||refer to drawer gX{
loG  
6Es? MW=  
9 2MTX Osp  
vzF5xp.  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EQqx+J&!  
<8UYhGK  
S osj$9E  
!ZDzEP*  
文字与数字不一致words and figures differ Sx
   
uP\lCqK,  
'03 ->7V  
v#=`%]mL  
支票 vpPl$ga5bY  
KYJjwXT28W  
时间已过account closed gPC*b+  
}HEvr)v9  
~.%K/=wK@  
7FN<iI&7\  
更改处应加盖印章alterations require initials ,Ma.V\T[  
0?WcoPU  
[P|[vWO  
H' T  
Gu=STb  
?j^=u:<  
时间已过effects not cleared M5T9JWbN  
J/7R\;q`~o  
4h6k`ie!$  
 ]*O/+  
停止付款payment stopped ,wKe fpV;5  
crO@?m1  
3Rm#-T s  
9;Fbnp'  
支票毁损cheque mutilated W&h[p_
0  
Z%Z9oJ:  
(h']a!  
K.gEj*@  
汇款||寄钱to remit||to send money (]/9-\6(#  
(><zsLs&  
~}Z\:#U  
,n!vsIN  
寄票供取款||支票支付to send a cheque for payment tgL$"chj@x  
R];Oxe  
1exl0]-  
\b[9ebME  
寄款人a remitter P?BGBbC  
hO{cvHy`  
\b}~2oX  
O7']  
收款人a remittee [6jbg
W~E  
d@mo!zu  
7z_;t9Y  
\qi
|Js*{  
国外汇票foreign Bill L]a`"CH:a$  
OT %nrzP  
 M(|  
sqx`">R  
国内汇票inland Bill 2?Ye*-  
Bs`$i ;&  
>Ps7I  
?_\$  
跟单汇票documentary bill -
#-p1^v}  
OPpjuIRv  
W{XkVKe1a  
wo5ZxM  
空头汇票accommodation bill [fu!AIQ
s  
ctQbp~-  
Q5S,{ ZeT  
{|9}+ @5Q1  
原始汇票original bill }~Q"s2  
2EQ 6J  
Oc9#e+_&  
dAJ,x =`  
改写||换新票据renewed bill _9:@Vl]Q@  
Ju@Q6 J5  
33:DH}
  
t?;T3k[RM  
即期汇票sight bill||bill on demand h%d^Gq~  
i5hD
#  
4^c-D  
8
:ggECD  
…days after date||…days after date…日后付款 {TXOQ>gY  
I
 5ag6l  
NGjdG=,  
yh;Y,;4  
…months after date||…months after date…月后付款 eX&Gw{U-f  
oN[Th  
8F;>5i  
,KW;2t*IQ@  
见票后…日付款…days after sight||…days sight v4?iOD  
TOl}U  
x)5V.q  
>L((2wfiN  
见票后…月付款…months after sight||…months sight crA:I"I  
lp&!lb`  
5/ecaAB2  
gLj?Ys  
同组票据set of bills %@&a7JOL  
jRkC/Lw  
[nN7qG  
j StmS2n  
单张汇票sola of exchange||sole of exchange ']51jabm  
~M ?|Vn  
2x$x; \*j  
]XUl@Y.   
远期汇票usance bill||bill at usance \Z)1 ?fq  
Qqs"?Z,P  
<FFJzNc+  
o|S)C<w  
长期汇票long bill a,'Cyv">  
90 {tIX  
_[Gb)/@mM  
(4~WWU (iT  
短期汇票short bill =7[)'  
u'9gVU B  
Wz=OSH7"f  
<3 @}Lj  
逾期汇票overdue bill }#9(Mul  
8 q_0,>w%  
-R+zeu(e'  
,j;PRJ  
宽限日期days of grace 2JO-0j.  
o 5Zyh 26  
u?Hb(xZtg=  
c cG['7  
电汇telegraphic transfer （T.T） Zy$Lrr!  
<,39_#H?F3  
!c8L[/L  
4^Qi2[w  
邮汇postal order||postal note （Am.）||post office order||money order 2/Nq '  
VK .^v<Yo  
~^o=a?L`<  
 0%Q9}l#7  
本票promissory note （P/N） Y^lQX~I2{  
L4974E?S  
l)}t,!M6  
}0eg{{g8  
押汇负责书||押汇保证书letter of hypothecation DnyYMe!r  
l:e9y$_)  
hTS
|_5b  
a|x8=H  
副保||抵押品||付属担保物collateral security F?*k}]Gi  
mY2:m(9"5  
.P/xs4  
 ]6~k4  
担保书trust receipt||letter of indemnity OhWC}s  
Lt<oi8'N   
EZAm)5:]A  
>q|Q-I~gs  
承兑||认付acceptance `ut)+T V  
t[O+B6  
"\T"VS^pd  
zGs|DB  
单张承兑general acceptance FN{/.?w(  
H1UL.g%d=  
[\HQPo'S  
<q6`~F~|  
有条件承兑qualified acceptance A~y VYC6l  
~{QEL2  
/RF%1!M K  
)1z4q`  
附条件认付conditional acceptance ZrcPgcF  
8&Wx@QI  
@a;sV
!S{  
hmzair3X  
部分认付partial acceptance   &wGg6$