[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。   $I9& cNPv  
会计报表statement of account ;O7"!\  
AUD)=a>  
cvsH-uAp  
W.^zN'a  
往来帐目account current uF<34  
?kR1T0lKkE  
azZtuDfv  
#e@NV4q  
现在往来帐||存款额current accout Q\4tzb]  
{dxFd-K3  
,ciX *F"  
OB.rETg  
销货帐account sales *+rfRH]a  
},d^y:m  
vb[ 0H{TT2  
kTH""h{  
共同计算帐项joint account 4~Qnhv7  
yP7b))AW9  
E n7~wKF  
%%K3J<5  
未决帐项outstanding account Tw';;euw  
"SN*hzs"]`  
|?V7E\S  
]$drBk86bh  
贷方帐项credit account||creditor account HrE,K\^  
}K?b2 6`  
BI%^7\HZ  
(kR NqfX  
借方帐项debit account||debtor account +(=-95qZ  
LF7 }gQs ^  
HN7tIz@Frc  
Q
qQhQGV  
应付帐||应付未付帐account payable r
Ql9SUs  
dm}1"BU<  
/W .s1N  
\d;)U4__!  
应收帐||应收未收帐account receivable Y/J~M$9P,  
$,K@xq5  
(nO2+@!  
Q
c rhgR  
新交易||新帐new account =RHtugwy  
?lkB{-%rQ  
1?BLL;[a8  
6hj[/O)E  
未决帐||老帐old account Q~(Qh_Ff  
S"*k
#ao  
8XYxyOl  
(W#CDw<ja  
现金帐cash account 4L,wBce;,t  
^oav-R&  
0uD3a-J  
f?:=@35  
流水帐running account kBqgz|jE%  
rmggP(  
|Ogh-<|<  
hq ln6m  
暂记帐||未定帐suspense account 9ye!kYF,  
J;~YD$  
G>"n6v'^d  
6~sU[thGW  
过期帐||延滞帐overdue account||pastdue account hdWVvN  
~D@YLW1z(  
iDcTO}  
`Njvk  
杂项帐户sundry account sSfP.R  
'Z#_"s#L  
C[.Xi  
9{4oz<U  
详细帐单||明细表detail account bM"?^\a&Q  
d BB?A~  
TO
]7cC  
~S<aIk0l  
呆帐bad account 4`"}0:t.  
mKu,7nMvF  
Pk;/4jt4  
Y2tVq})!  
会计项目title of account SrH::-{  
x*:VE57,z  
q)9n%- YgP  
Q9AvNj>X  
会计薄||帐薄account-book x-c5iahp'  
i7-i!`<  
05{}@tW-  
Csy$1;"A  
营业报告书||损益计算表account of budiness||business report Rd7U5MBEF  
;Q,t65+Am  
[K,P)V>K  
@;Jv/N6@  
借贷细帐||交验帐account rendered ;o'r@4^&$R  
]VQd*~ -  
Eoixw8hz  
T16gq-h'  
明细帐account stated 'm`
}XGUBS  
m5 sW68  
{ i6L/U.  
g_{N^wS  
与…银行开立一户头to open an account with @.$- ^-  
c_ncx|dUs  
5,p;b  
Wk7E&?-:6  
与…银行建立交易to keep account with fZ &  
c*7|>7C$i  
z/"*-+j  
,x1OQ jtY  
继续记帐to keep account qJT/48lf_  
YFS6YA  
o}G`t Bz  
bwhH2^ !  
与…有交易to have an account with a(6h`GHo  
I;"pPJ3G  
*]HnFP  
>v, si].  
作成会计帐||有往来帐项to make out an account with sM MtU@<x  
?2#'>B  
JDR_k  
O!nS3%De  
清算||清理债务to make up an account xE;O =mI  
j24 3oD  
b4dviYI  
>w<w*pC  
清洁帐目||与…停止交易to close ones account with v=iiS}s  
]w>o=<?b  
1xEOYM)  
UA*VqK)Y  
结帐to close an account ws9IO ?|&G  
?-:2f#bC  
3%5
YUG@  
1D#-,#?  
清理未付款to ask an account||to demand an account L~t< 0\r  
sw}O g`U  
h_#=
f(.'j  
WtZI1`\qe  
结清差额to balance the account with -->0e{y  
siI%6Gn;  
k*) sz  
TyIjDG6tM  
清算to settle an account||to liquidate an account||to square an account tXtNK2-1  
I[k"I(  
C^ LxuUW  
m=l'9j"D  
审查帐目||监查帐目to audit an account $O*@Jg=  
ko[w#j  
:Q"|%#P  
Sp X;nH-D  
检查帐目to examine an account Bz_'>6w  
\t=0rFV)t  
uEJ8Lmi
 
:6lvX$  
转入A的帐户to charge the amount to As account o5a=>|?p>  
<7Pp98si,u  
~>(~2083*;  
)pHlWi|h  
以计帐方式付款to pay on account V2}\]x'1  
j~{cT/5Y_  
w1"+HJd  
L_Gw:"-+Q  
代理某人||为某人on ones account||on account of one Cty#|6k  
V_gKl;Kfe8  
gEj#>=s  
WuU
wd#e  
为自己计算||独立帐目on ones own account |~BnE  
B%;MGb o  
4l  ZK@3  
oV:oc,  
由某人收益并负风险on ones account and risk||for ones account and risk 0uDD aFS  
i$E [@  
Q"qI'*Kgt  
`?Q p>t  
由某人负担for ones account||for account of one d :';s~  
'M>m$cCMZ  
O<cP1TF  
Gf\h7)T\  
按某人指示||列入某人帐户by order and for account of one uTR
^K=Ve  
uem-fTG  
P'U2hCif  
X-HE9PT.  
列入5月份帐目for May account W\kli';jyC  
{3 `385  
G
HGyeqNM  
\Vf:/9^  
编入某中帐项下to pass to the account of||to place to the account of h) Wp  
2DCQ5XewYe  
qazA,|L!  
/J#(8p  
寄出清算书to send in an account||to send in render an account 2DW@}[G  
TsTc3  
?+d`_/IB  
ps 3)d  
支票薄cheque book 3^y(@XFt  
"OjAhKfG  
G7CeWfS  
XH!#_jy  
支票陈票人cheque drawer  p +i1sY  
2cYBm^o|x  
>u$8Z  
!y_{mE?V(  
持票人cheque holder B`}um;T#~,  
f,HUr% @  
5M
l=<^  
C27:ty
V  
不记名支票cheque to bearer||bearer cheque )]1hN;Nz  
bT.q@oU  
FRd"F$U  
-@#w)  
记名支票||认人支票cheque to order .h at!Tt9  
]1!" q40)]  
MoIh=rw  
!&VfOx:PN  
到期支票antedated cheque 'Z`7/I4&  

k]@]a  
Uq .6h  
)Z/"P\qo  
未到期支票postdated cheque "bo0O7InOV  
_>- D*l  
;/K2h_=3z  
q\0/6tl_  
保付支票certified cheque I/dy^5@F  
CFaY=Cy  
!$Nj !  
kTvM,<
 
未获兑现支票，退票returned cheque cl~Yx4  
fW-C`x  
t7+A!7b{  
Wgwd?@uK  
横线支票crossed cheque Cu[-<>my  
g":[rXvId  
~K;QdV=YX  
n<ZPWlJ  
普通横线general crossing \fA{sehdL  
Zzlf1#26\  
E#k{<LYI  
ywa*?3?c  
特别横线special crossing  0xB2  
wX,V:QE  
3P cVE\GN  
8`q7Yss6F  
空白支票blank cheque 5'lPXKn+L  
jm^.E\_  
Ww7Ya]b.k  
L:G #>  
失效支票，过期支票stale cheque i
od%YjZu  
7>E.0DP  
^xZh@e5  
;5Sdx5`_  
普通支票open cheque P$)g=/td1  
^Bx[%  
$T'!??|IF  
r\Nfq
(w  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A6&*VD  
pO`KtagL  
8|a./%gixs  
nr!N%Hi  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ed9Uw7  
"s+4!,k  
VeoG[Jl  

P6:C/B  
支票换现金||兑现to cash a cheque oUv26t ~  
xnP!P2  
isQ(O  
.JhQxXj  
清理票款to clear a cheque ht3.e[%'b  
~4~`bT9  
]?Ef0?44  
}Z!D?(  
保证兑现to certify a cheque tq 3Wga!5  
*r7vDc  
fr@F7s5}  
]R__$fl`8  
填写支票数额to fill up a cheque Tg\bpLk0=  
tdy2ZPVtTV  
*IG $"nu  
mB?x_6#d9  
支票上划线to cross a cheque o5 L^   
(Fv tL*  
zzqJeIS  
\CbJU  
开发支票to make out a cheque RZ".?  
%`Re{%1;  
{28|LwmL  
g)D_!iz  
签发支票，开立支票to draw a cheque||to issue a cheque tK#R`AQ  
XX6Z|Y5.  
k+3qX'fd  
WjV15\,  
透支支票to overdraw a cheque 1yy?1&88S  
{$*N1$(%  
uV/5f#)  
x(_[D08/TT  
背书支票to endorse a cheque jlEz]@ i  
}f}.>B0#  
`8: 0x?X  
bDI%}k9#  
请付票款||清付票款to pay a cheque||to honour a cheque 6cQgp]%  
KyvZ?R  
sp9gz~Kq
 
-N *L1Zj  
支票退票to dishonour a cheque .n-#A  
}pc9uvmIJ  
P]E-Wp'p  
W U(_N*a  
拒付支票to refuse a cheque |{jT+  
*GP2>oEM  
~E<2gMKjO  
$o^Z$VmL  
拒付支票to stop payment of a cheque L*nK> +  
0D X_*f  
jN=<dq ~  
RaZ>.5 D  
提示要求付款to present for payment t^t% >9o  
6%D9;-N)  
niVR!l  
nQ%HtXt;  
见票即付持票人payable to bearer JTlk[c  
H=r-f@EOrI  
{|;a?]?  
vdQoJWuB  
支付指定人payable to order 2hE(h  
 Dn- gP  
D7Q+w  
#el27"QP0  
已过期||无效out of date||stale '6
KvB  
5~Y`ikwxL  
3>,}N9P-v  
oFY!NMq}:  
请给出票人R/D||refer to drawer _GOSqu!3Y  
dWqn7+:  
a"8[,A3
 
XQ}Zr/f6  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S{YzHK  
(!j#u)O  
xU *:a[g
 
rS8a/d~;0  
文字与数字不一致words and figures differ ! >UlvT-  
&W `xZyb3  
0lw> mxN  
y(A' *G9  
支票 "Fz.#U  
%H{p&ms  
时间已过account closed Bd>~F7VWs  
yD WIflP0;  
n*4`Tduu^  
pYO =pL^Q  
更改处应加盖印章alterations require initials MvVpp;bd  
0X$mT:=9  
Vej$|nF  
7#8Gn=g  

 *kr/,_K  
lQA5HzC\  
时间已过effects not cleared I[Ra0Q>([k  
9I/b$$?D  
18g_v"6o  
_03?XUKV  
停止付款payment stopped 6iC>CY3CG  
}r}*=;Ea  
J3$>~?^1  
|rmelQ-  
支票毁损cheque mutilated qA*~B'  
 Et>#&Nw8  
3? {AGJ1  
b*|~F   
汇款||寄钱to remit||to send money E&[5b4D@<  
_1" ecaA  
ZbnAAbfKH  
qHtQ4_Zn;  
寄票供取款||支票支付to send a cheque for payment Vn s3859$8  
p|UL<M9{a]  
[K{{P|(q  
ZsGvv]P  
寄款人a remitter @SQsEq+A?\  
wjarQog5Y  
P5S]h  
x`CjFaE~F  
收款人a remittee Q PH=`s  
%1z;l.c  
P8 X07IK  
;m/e|_4;y  
国外汇票foreign Bill }nx)|J*p  
0.GFg${v`  
Mk!Fy]3  
HR>Y?B{  
国内汇票inland Bill CK* *RZ  
L3&Ys3-h  
CEy\1D  
V^~RDOSy7n  
跟单汇票documentary bill a[{$4JpK  
=j7Du[?Vu  
gt kV=V  
"k
zKQ~  
空头汇票accommodation bill @!ChPl  
&OR(]Wt0  
;?h[WIy  
{gMe<y  
原始汇票original bill Mw[3711v  
Y2|i>5/|<  
 N:j7J  
&AiAd6  
改写||换新票据renewed bill  F/Goq`  
}1a}pm2p  
U)}]Z@I-  
GT{4L]C  
即期汇票sight bill||bill on demand ^:9a1{L[  
R >xd*A  
xd Z$|{,  
/$^Tou/v  
…days after date||…days after date…日后付款 )g5?5f;  
*>fr'jj1$  
ly0R'4j \  
@@d_F<Ym[  
…months after date||…months after date…月后付款 Kda'N$|`  
E@}
F^0c  
c3]t"TA,  
'%$Vmf)=  
见票后…日付款…days after sight||…days sight osC?2.  
Z|$#  
$]7f1U_e  
yT^x0?
U  
见票后…月付款…months after sight||…months sight (s8b?Ol/  
|Xt G9A>  
S^O9}<2g  
n 0!8)Sth  
同组票据set of bills y
oW~  
`46~j  
BabaKSm}LP  
6w.E Sm  
单张汇票sola of exchange||sole of exchange M/S~"iD  
}'[>~&/"  
-CPtYG[s  
--h\tj\U  
远期汇票usance bill||bill at usance Yf0 
KG  
=v2|QuS$  
hSehJjEoM  
-()WTdIy  
长期汇票long bill +pd,gG?dW  
:EX>Y<`]  
&V4Zmn?UU  
=D<0&M9C  
短期汇票short bill !GO
aBs  
ljFq;!I5  
v l"8Oi*r^  
b{0a/&&1O  
逾期汇票overdue bill ?N kKDvv  
.*zN@y3  
aZ@pfWwa:  
Eq-+g1a  
宽限日期days of grace hHJiGVJ=V  
`[H^`  
PMjNc_))  
$;v! ,>  
电汇telegraphic transfer （T.T） gL<n?FG4b  

ETZf  
MQ,K%_m8  
$dfc@Fn^x  
邮汇postal order||postal note （Am.）||post office order||money order !y_FbJ8KC  
^h?fr`  
 : (UK'i  
*aErwGLB8  
本票promissory note （P/N） t:wBh'K~R8  
vQrxx  
^ `LqNG  
a (U52dO,  
押汇负责书||押汇保证书letter of hypothecation =O}I{dNKZV  
@CNJpQ ujn  
Sn
r(<u  
%q5dV<X'c  
副保||抵押品||付属担保物collateral security ]B>76?2W  
BTAbDyH5  
\$9C1@B@  
yaz6?,)  
担保书trust receipt||letter of indemnity ns~]a:1yh  
aM5]cc%  
z;JV3)E  
?LMQz=  
承兑||认付acceptance HK)m^!=  
~'M<S=W  
aRTy=~  
!Z_+H<fi+I  
单张承兑general acceptance ('x]@  
eT b!xb  
/LFuf`bXV  
Nu7>G  
有条件承兑qualified acceptance OIKx:&uIk  
uV:R3#^  
|z)s9B;:#i  
|d0ZB_ci  
附条件认付conditional acceptance Y` }X5(A@  
1Uup.(  
cWW?@_  
)<5k+O~  
部分认付partial acceptance   oq7G=8gTp