[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。   G;+0V0K  
会计报表statement of account 5?"ZM'4  
Z)0R$j`2  
i:To8kdO  
$5O&[/L  
往来帐目account current ?-i&6i6Y  
Jy$-)  
Ceem R>\t  
A":x<9   
现在往来帐||存款额current accout #2iA -5  
Hu.d^@V  
tzPe*|m<  
?y
kIi/  
销货帐account sales Pr'py  
<L0_<T  
s3S73fNOk  
d7Z\  
共同计算帐项joint account p};<l@  
5O*$#C;c  
YTsn;3d]}  
nMqU6X>P!  
未决帐项outstanding account 6zSN?0c  
K[Kc'6G  
H6
QQ<~_&  
Ns{4BM6j  
贷方帐项credit account||creditor account Dc5XU3Eu`  
U6"50G~u  
57rP@,vj  
PT=%]o]  
借方帐项debit account||debtor account JM0)x}]+  
$@X,J
2&  
3@SfCG&|e  
q_)DY f7V}  
应付帐||应付未付帐account payable Q&7Qht:ea:  
4l:+>U@KU  
-lHJ\=  
L[efiiLh$  
应收帐||应收未收帐account receivable l!2.)F`x  
Rp1OC  
9i@*\Ada  
dx#N)?  
新交易||新帐new account &x}JC/u]fd  
D!CGbP(  
i "xq SLf=  
]|oqJ2P  
未决帐||老帐old account Z2r\aZ-d`  
2
q>4nN  
*niQ*A  
_*_zyWW_j  
现金帐cash account #i?TCO  
N
|; cG[W  
XT\;2etVL  
j5 6Y,Tm  
流水帐running account mDhU wZH  
1=>$c   
vv3?ewr y  
QLn5:&  
暂记帐||未定帐suspense account r+n&Pp+9  
Z|.z~53;  
=0A{z#6  
q\\J9`Q$J  
过期帐||延滞帐overdue account||pastdue account DN+iS  
4)?c[aC4P  
iw%DQ }$  
YV9%^ZaN7  
杂项帐户sundry account gS!M7xy  
[Z1EjeX  
a2zo_h2R  
Y\lBPp0{\v  
详细帐单||明细表detail account @-wAR=k7  
y]k`}&-~  
8w$cj'  
q /#O :Q  
呆帐bad account p^2pv{by  
qsLsyi|zG  
5<61NnZ  
3Xy>kG}  
会计项目title of account 3|C"F-'<  
 mJ-@:5  
ls=<c<  
fK[9<"PC0  
会计薄||帐薄account-book W[b/.u5z:  
/H)l\m +  
7+0hIKrFC  
dJkTHmw  
营业报告书||损益计算表account of budiness||business report GYj`-t  
f,$Fr I,  
3B,nHU  
<1ai0]  
借贷细帐||交验帐account rendered "5@Y\L  
{KR/
TQ?A  
8`*(lKiL  
4;
_.|!LN  
明细帐account stated t.m $|M>  
bf3)^ 49}  
~j UK-E  
Q.nEY6B_  
与…银行开立一户头to open an account with a].Bn#AH!C  
 /8.;  
yfV{2[8ux  
"~GudK &  
与…银行建立交易to keep account with 9"/{gf3D  
j,Mp["X&  
JjM^\LwKkL  
uH`ds+Hp  
继续记帐to keep account p_qH7W  
7"M7N^  
iud%X51  
A:N!H_x  
与…有交易to have an account with ]RxNSr0e  
,u$$w  
]SK(cfA`  
z8A`B VqI  
作成会计帐||有往来帐项to make out an account with A+?n=IHh  
VGTo $RH  
L&l>?"_  
ZgN*m\l  
清算||清理债务to make up an account i`
E]gJ$  
+1e*>jE  
S!rUdxO  
=MMWcK&  
清洁帐目||与…停止交易to close ones account with wd u>3Ch"y  
cLamqZf3  
C
}45ZI4  
Yzd-1Jvk  
结帐to close an account m"u 9AOHk  
${`\In_?O  
zS.7O'I<'  
@w@rW }i0  
清理未付款to ask an account||to demand an account Yh"R#  
G.L4l|%W  
ucTkWqG  
NJn~XCq  
结清差额to balance the account with V$@@!q  
\,~gA   
5C/u`{4]Hg  
eQzTb 91  
清算to settle an account||to liquidate an account||to square an account <;M6s~  
(I
u5QLE  
t,+p!"MRY  
n1$p esr  
审查帐目||监查帐目to audit an account ;b(/PH!O  
h%#@Xd>.  
9'O<d/xj/  
V5R``Tp  
检查帐目to examine an account uI.4zbgl[  
MiN68x9  
8> Gp #T  
g`\Vy4w  
转入A的帐户to charge the amount to As account y=-d*E  
,X+071.(  
}i?P( Au  
R0{+Xd  
以计帐方式付款to pay on account &:w{[H$-  
(,HAOs  
PE+N5n2Tl  
;p1% KmK3  
代理某人||为某人on ones account||on account of one \U p<m>3
\  
tlG&PVvr  
4{*K%p
v\  
6$2)m;| XY  
为自己计算||独立帐目on ones own account /9W-;l{=z  
d
7P| x  
7J##IH+z35  
Z 5_MSPm  
由某人收益并负风险on ones account and risk||for ones account and risk @~/LsYA:  
4TUe*F@ ML  
Ci=c"JdB  
tHD mX  
由某人负担for ones account||for account of one G`gYwgU;  
}4\>q$8'  
NcRY Ch  
mLKwk6I  
按某人指示||列入某人帐户by order and for account of one qky{]qNW  
9 bGN5.5  
r's4 -\  
dLG5yx\js  
列入5月份帐目for May account J1&G1\G|s=  
B3e{'14  
GXJJOy1"!  
<d
h7*M  
编入某中帐项下to pass to the account of||to place to the account of sm/l'e  
&&TQ0w&T
 
:!J!l u  
L@9"6&  
寄出清算书to send in an account||to send in render an account Mt<TEr}7Z=  
`fc2vaSH =  
l\jf]BHX'  
i$"B  
支票薄cheque book !Vv$  
WZ;f3 "  
.,<-lMC+  
M*{EK  
支票陈票人cheque drawer :8jHN_u  
o1-Zh!*a*  
315Rk!{AJ  
{BDp`uZ  
持票人cheque holder YM/^-[k3  
5(tOQ%AQ  
l^WFMeMD3a  
[gQ* y~N  
不记名支票cheque to bearer||bearer cheque I4gyGg$H  
a/{T;=_GY  
'72ZLdi}-  
)nTOIfP2  
记名支票||认人支票cheque to order R/A40i  
Dm"GCV  
Hq< Vk.Nk  
2Cj?k.Zk  
到期支票antedated cheque b:WlB[5  
\{P(s:  
zf4@:GM`  
VLkK6W.u  
未到期支票postdated cheque e(,sFhR  
/@Y/(+DE  
LezM=om.  
l%rwJLN1  
保付支票certified cheque CXb)k.L  
KPs5? X  
sn]8h2z  
=uIu0_v  
未获兑现支票，退票returned cheque M~zdcVTbH  
+}J2\!Jw  
N?ky2wG  
Y*dzoN.sW  
横线支票crossed cheque `$fwLC3j  
Ud\Jc:DG  
$ GL$ iA  

)CSb\  
普通横线general crossing +i !/J  
=k 2In_  
=pF 6  
/~K-0K#w  
特别横线special crossing OGzth$7A  
K\`L>B. 1  
)?:V5U O\  
rH8w||S2U  
空白支票blank cheque 4M}u_}9  
kViX FPW  
%mAgE\y25  
e z"Xb 7  
失效支票，过期支票stale cheque 9axJ2J'g  
fj[B,ua  
x%jJvwb^|  
@K7#}7,t  
普通支票open cheque 9P#E^;L  
#e((F, 1z  
k ?X  
-y1%c^36_J  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :lcZ)6&S  
.>Gq/[c0|  
/o*r[g7<  
k^
}8= ,j}  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k`F$aQV9`  
S>Z V8  
7q<I7Wt  
(A}##h  
支票换现金||兑现to cash a cheque <iajtq<Z  
]2T=%(*  
6'3@/.  
F0t!k>  
清理票款to clear a cheque H-K,Q%;C@  
"6Hka{  
TyY[8J|  
 (f,D$mX  
保证兑现to certify a cheque k-@CcrepF  
: |#Iw  
5P9hm[  
E5w.wx  
填写支票数额to fill up a cheque ;;pxI5  
snT!3t  
X3NHQMI   
"gADHt=MIR  
支票上划线to cross a cheque -ve{
O-;  
-o#HO_9  
8zP{Cmm  
lpQsmd#  
开发支票to make out a cheque ^a4y+!  
-9Wx;u4]o  
O,>1GKw"\  
yd2 v_  
签发支票，开立支票to draw a cheque||to issue a cheque I8;pMr6  
q
OVs9'R  
Wky=]C%  
`VCU`Y
  
透支支票to overdraw a cheque n8DWA`[ib  
oM/(&"  
X3vTyIsn  
6?b9~xRW  
背书支票to endorse a cheque ;Y5"[C9|  
L ']EYK5  
ER~m &JI  
B<i)je!  
请付票款||清付票款to pay a cheque||to honour a cheque  +ulBy  
d?C8
rkV'  
Adp:O"-H1o  
=PWh,lWS  
支票退票to dishonour a cheque H)(@A W+-  
Y O;N9wu3f  
Pf5RlpL:p  
( >zXapb2  
拒付支票to refuse a cheque *T' /5,rX2  
w'oP{=y[  
p1 > D  
s7e)Mt  
拒付支票to stop payment of a cheque o65:)z u  
'L4@|c~x  
XP~bmh,T,  
?W-J2tgss{  
提示要求付款to present for payment C8>zr6)1  
m:CiXM   
xq+$Q:f  
- ?_a YJ  
见票即付持票人payable to bearer xZZW*d_b  
9kss)xy  
>MZWm6M8  
e@"1W  
支付指定人payable to order ,R]hNjs-{  
":E fR`A#  
Fn.wd`'0  
]BGWJ
A5  
已过期||无效out of date||stale /{Ksi+
q  
v*` $is+  
9r=@S  
"W$,dWF  
请给出票人R/D||refer to drawer h^h,4H\r  
$o"Szy  
${Cb1|g>j  
E:/G!1  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d%VG@./xq  
3on]#/"1b  
)/kkvI()l  
a<9gD,]P  
文字与数字不一致words and figures differ Tn2nd  
fr kDf-P  
LDqq'}qK6  
n:d]Z2
b  
支票 VcKufV'  
m-9{@kgAM?  
时间已过account closed m"*j J.MX  
.|`JS?L[  
D{g6M>,\  
OEmz`JJ67  
更改处应加盖印章alterations require initials "Opk:;.  
YSERQo  
Ex2TV7I  
/T&z :st0  
M
qc"  
S\=j; Uem  
时间已过effects not cleared 'lNy&  
/
4{6`  
SRs1t6&y=  
j
]th6  
停止付款payment stopped rUvjc4O}  
q8%T)$!  
 U, _nEx  
6Yhd
[I3  
支票毁损cheque mutilated 0Y[LzLn  
KPO?eeT.WZ  
.U|irDO  
J%`-K"NB  
汇款||寄钱to remit||to send money 1FCqkwq[
 
1%~yb Q  
:ad  
W FVx7  
寄票供取款||支票支付to send a cheque for payment ` b a}6D  
88(h`RGMh  
1xN6V-qk  
_aa3
;kT_  
寄款人a remitter ^UI{U1N~Bz  
% C ~
2k?  
L1=+x^WQ  
xL8r'gV@  
收款人a remittee -U/"eVM  
Y+5nn  
e~C5{XEE  
9}p>='  
国外汇票foreign Bill g-`HKoKe  
y)iT-$bQ  
qgREkb0  
IB9[Lx  
国内汇票inland Bill G"w ?{W@  
!$&k@#v:  
sq `f? tA?  
+vOlA#t%Z  
跟单汇票documentary bill Yd]y`J?#  
i#Tm] ++  
):"Z7~j=  
'<! b}1w0  
空头汇票accommodation bill Cm@e^l!  
O[ tD7!1  
~uy{6U{&I  
xs+pCK|  
原始汇票original bill iSDE6  
$n_'#m2LE  
/d;C)%$  
{No*Z'X  
改写||换新票据renewed bill thG;~W  
o!:V=F  
X(sHFVU+  
r
eo  
即期汇票sight bill||bill on demand _dOR-<  
ffMh2   
W/03L, 1  
=!}n .  
…days after date||…days after date…日后付款 <T]BSQk  
QTZfe<m0  
*sNZ.Y:.  
R@*mMWW,  
…months after date||…months after date…月后付款 &5JTcMC^  
!6y<jJ>  
&!/E&e$_  
p4l^b[p  
见票后…日付款…days after sight||…days sight |'@c ~yc  
#4hxbRN  
Py^ _::  
I*,!zym  
见票后…月付款…months after sight||…months sight +/!kL0[v  
IQn|0$':Z  
^{z
@=o<o  
fL^+Qb}  
同组票据set of bills h)S223[  
X|o;*J](  
5:3%RTLG  
`re9-HM  
单张汇票sola of exchange||sole of exchange P#e1?  
E?$|`<o{|`  
o1jDQ+  
b*C\0D  
远期汇票usance bill||bill at usance ahezDDR-.i  
yb 7  
,'=Tf=wq  
LOm*=MVex  
长期汇票long bill y"N7r1Pf  
SePPI.n  
D,cGW,2Nv  

KDx~^OO  
短期汇票short bill CKC%|xke  
eN*=wOh  
hN0Y8Ia/5%  
t9zPUR  
逾期汇票overdue bill +rT%C&ze  
_
8*}S=
 
SVr3OyzI  
?-'m#5i"  
宽限日期days of grace $bf&ct*$h  
U[l7n3Y=  
t(<^
 of:  
NO(^P+s  
电汇telegraphic transfer （T.T） uJBs3X  
p]/qf\E  
x3./  

5U%J,W  
邮汇postal order||postal note （Am.）||post office order||money order G8]DK3#  
{_#~&IQ  
YH_m
WN\Wu  
JCL+uEX4S  
本票promissory note （P/N） %[1\d)  
X UI9)Ne  
<Mdyz!  
oJ r&9.S  
押汇负责书||押汇保证书letter of hypothecation to}g4  
6Z5X?B  
7'c ;$~  
"6[a%f#Q  
副保||抵押品||付属担保物collateral security ejr9e@D^  
;m/h?Y~  
4CUoXs'  
( lNV\Za  
担保书trust receipt||letter of indemnity GM1z@i\5  
Vrwy+o>:X  
U8f!yXF'  
'7lHWqN<  
承兑||认付acceptance P}YtT3.K  
[C8lMEV~  
#3b_#+,  
(8Q0?SZN  
单张承兑general acceptance AXnuXa(j  
bc+~g>o  
dC&OjBQ  
VR8 kY&  
有条件承兑qualified acceptance {B!LhvYAH  
7WEh'(`  
]xx}\k  
LB(I^  
附条件认付conditional acceptance J^!2F}:  
{;z{U;j  
(-<s[VnXP  
[`F}<L."  
部分认付partial acceptance   _T96.~Q