[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。   1 niTkop  
会计报表statement of account GlZDuU  
\F3t&:  
]TOY_K8"z#  
D:,<9 %A  
往来帐目account current >>xV-1h:  
E6)mBAE  
oOz6Er[KO  
m"}G-#  
现在往来帐||存款额current accout U#4W"1~iX  
=w>QG{-N  
V(0[QA  
'>$A7  
销货帐account sales xI8*sTx 6  
|7fBiV o  
xFnMXht  
> `M\xt  
共同计算帐项joint account !*-cf$  
0w]?yqn
E  
_ji%BwJ  
?A>-_B  
未决帐项outstanding account vX%gcs/@  
\_'pUp22  
']D( ({%g  
,{at?y*  
贷方帐项credit account||creditor account jL1UPN  
h]$zub
 
JN!YRcj  
2S/7f:  
借方帐项debit account||debtor account H[Cn@XE  
PGGJpD?  
0qd`Pf  
}J`Gm  
应付帐||应付未付帐account payable Lf9h;z>#  
rz*Jmn b  
]CYe=m1<2Q  
M}u2aW2]X  
应收帐||应收未收帐account receivable v\C+G[MV7  
}S4Fy3)  
tWuQKN`_  
cs)hq4-L`  
新交易||新帐new account E
*vi@aI  
}Of^Y@{q.  
%94"e7Hy  
M\3!elp2z  
未决帐||老帐old account S;~_9i]upe  
:08UeEy  
*XuzTGa"  
iatQHn>(  
现金帐cash account 8:MYeE5  
[cq>QMW  
AXFVsZH"zi  
+zvK/Fj2q  
流水帐running account QPnc "!  
gqG"t@Y+  
zF
IbCv8  
QB3AL;7  
暂记帐||未定帐suspense account !=pemLvH  
n$QFj'  
"$_ypgRrSR  
hS  Sq=(S  
过期帐||延滞帐overdue account||pastdue account )XFMlSx)  
5:wf"3%%  
#@G2n@Hj  
NNX/2  
杂项帐户sundry account qyto`n7  
p%BO:%v  
vs+N{ V  
jp| wc,]!  
详细帐单||明细表detail account O1A*-G:X  
X 'Oo ogu  
+e\u4k{3V  
7">.{ @S  
呆帐bad account lU?"\m  
w[XW>4xK  
,=FYf|Z  
pR$c<p  
会计项目title of account 4dO>L"  
8cHZBM7'  
+x1sV*S  
f' eKX7R  
会计薄||帐薄account-book 8^T' a^Wt  
u[% #/  
m~v Ie c  
b$
BUo8O}  
营业报告书||损益计算表account of budiness||business report /cg!Ap5  
mEA w^  
>v(Xc/oI
 
WJ%b9{<  
借贷细帐||交验帐account rendered r=vE0;7  
W{%M+a[#l  
8/=2N  
eK`tFs,u  
明细帐account stated :c\NBKHv*  
!j(R_wO q  
`f(!i mN  
,yC~{H  
与…银行开立一户头to open an account with wL{Qni3A  
XjV7Ew^7  
)TLDNpH?J  
tIg_cY_y  
与…银行建立交易to keep account with (Lc%G~{  
cD 1p5U  
%c&h:7);  
]$7|1-&Y  
继续记帐to keep account @+xQj.jNC  
% $J^dF_0
 
Q<M>+U;t  
D=
3NI  
与…有交易to have an account with ;2
U`?"  
//`X+[bMG  
u+-}|  
R8mL|Vb|  
作成会计帐||有往来帐项to make out an account with s}5;)>3~@  
J ~~WV<6  
a{y;Ub  
m49)cK?  
清算||清理债务to make up an account XX+4X*(o  
RxAZ<8T_  
Er{yQIi0L  
  G=wJz  
清洁帐目||与…停止交易to close ones account with DlaA-i]l  
# TvY*D,  
F&ux9zP  
rK"x92P0  
结帐to close an account q$\KE4v"  
.}^m8
PP  
WzF/wzR  
`CRW2^g  
清理未付款to ask an account||to demand an account ,}J(&  
%/4ChKf!VR  
;0 ,-ywK  
JVN0];IL}  
结清差额to balance the account with }e1f kjWk  
]c*&5c$  
hivWQ$6%  
?xIwQd0  
清算to settle an account||to liquidate an account||to square an account ?v6xaVg:  
@<h@d_8^k  
E-CZk_K9  
x2l~aw#?  
审查帐目||监查帐目to audit an account Y\s@'UoVN  
|SCO9,Fs  
&S/KR$^ %  
h(ZZ7(ue  
检查帐目to examine an account >Ka}v:E  
1a`dB ~>  
y%f'7YZ4  
usU5q>1  
转入A的帐户to charge the amount to As account  {ZB7,\  
bIR7g(PJ.b  
qEE V
&  
%A%^;3@  
以计帐方式付款to pay on account 6VW&An[6r  
n{aD4&  
M/T ll]\|  
b{_J%p  
代理某人||为某人on ones account||on account of one 2{(_{9<>z  
8a)lrIg  
& Yb !j  
cJ=0zEv  
为自己计算||独立帐目on ones own account 4;=+q b  
qi!+Ceo}  
,Tjc\;~%  
OF-$*  
由某人收益并负风险on ones account and risk||for ones account and risk "=@X>jUc  
E0G"B'x  
"&W80,O3  
Y'H|Tk^`  
由某人负担for ones account||for account of one c<Fr^8  
5Sl vCL  
o!bV;]  
;<hLy(@  
按某人指示||列入某人帐户by order and for account of one +8h!@  
;LD!eWSK,  
>cJfD9-<h  
b@`h]]~:  
列入5月份帐目for May account u7L&cx  
W"$sN8K>)  
\SKobO?qI  
wl7G6Y2  
编入某中帐项下to pass to the account of||to place to the account of wwUa+6?  
m) QV2n  
-?nr q <3  
%W` }  
寄出清算书to send in an account||to send in render an account n ` M!K:Pq  
&PZ&' N|P  
Y].
,}}9k  
F#=M$j_  
支票薄cheque book /0CS2mLC  
A*^aBWFR  
^pwT8Bp  
/xq^]0xy  
支票陈票人cheque drawer sBm)D=Kll  
mSeCXCrZlI  
Opavno%&  
s_o{w"3X  
持票人cheque holder ]"ou?ot }  
Uhs/F:E[A  
tzJ7wXRr  
'Y2ImSWj  
不记名支票cheque to bearer||bearer cheque '9u(9S  
sD#*W<  
/Ixv{H)H  
k~Z;S QyN  
记名支票||认人支票cheque to order ?mw
a6]  
1Be/(pSc  
7D&O5Z=%+  
WYJH+"@%j  
到期支票antedated cheque )sN}ClgJ  
q{Ao j  
<c3Te$.  
7K5 tBUNQ  
未到期支票postdated cheque `:.a5  
n{$! ]^>  
4v.{C"M  
\r1nMw3&  
保付支票certified cheque r(j:C%?}C  
dOX"7kZ  
'D'H)J  
X4eo
E  
未获兑现支票，退票returned cheque YJGP8  
go9tvK  

!mH !W5&  
v` hn9O  
横线支票crossed cheque HSR,moI  
i0nu5kD+d  
@.)WS\Cv#E  
p(>D5uN_}5  
普通横线general crossing w?V;ItcL  
TXT!Ae  
y!8m7a  
/%1-tGh  
特别横线special crossing `ztp u ~?  
`{%ImXQF  
@4G{L8Q}  
&$bcB]C\3  
空白支票blank cheque <&kl:|  
[}I|tb>Pg  
+,]_TxL|C  
8.HJoos  
失效支票，过期支票stale cheque L"RE[" m  
1}R\L"  
6zIK%<  
(3WK2IM^  
普通支票open cheque {b|V;/  
O"}O~lZ[6T  
:}-VLp4b
 
&D91b
T+L  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E|3[$?=R  
4C[kj  
.P#t"oW}  
i0u`J  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges D+u\ORj  
j-d542"  
NI
Aji3  
_\<TjGtG  
支票换现金||兑现to cash a cheque Bk] `n'W  
l{QlJ>%~{;  
g_@b- :$Yq  
GX'S4B  
清理票款to clear a cheque ~7gFddi=i  
?rY+,nQP  
Yfx ?3  
~x[(1  
保证兑现to certify a cheque m=TZfa^ r  
Z+=WICI/2  
\E 6 0  
Y.q$"lm7k  
填写支票数额to fill up a cheque >`^;h]Q  
7pN&fAtj/  
3L-$+j~u  
XP[~ :+  
支票上划线to cross a cheque )Y`ybADd3  
eM]>"  
y Ni3@f  
,Iru_=Wk~  
开发支票to make out a cheque 411z-aS  
dkW7k^g  
@YVla!5O@  
ixL[(* V  
签发支票，开立支票to draw a cheque||to issue a cheque J\FLIw4  
3vkzN  
WHqw=!G  
:Dfl,=S  
透支支票to overdraw a cheque e0]#vqdO  
l3+G]C&<  
(:^YfG~e  
S_ra8HY8  
背书支票to endorse a cheque sX]gL  
~i.rk#{?D  
,4k3C#!.i  
m{&lU@uL  
请付票款||清付票款to pay a cheque||to honour a cheque XtE O)  
Ffd4c  
r?|(
t
?  
 N!Xn)J  
支票退票to dishonour a cheque T)tTzgLD}  
!=HxL-`j  
*,)1Dcv(  
k@pEs# a  
拒付支票to refuse a cheque 3EH@tlTl  
^Nt^.xi7  
2Ima15^+F  
L8oqlq( 9  
拒付支票to stop payment of a cheque v?}rA%so  
i ~)V>x  
p}JGx^X~  
>;#rK@*&  
提示要求付款to present for payment UR(i_T&w  
aiZZz1C  
1r5Z$3t\  
Y/LS(b*  
见票即付持票人payable to bearer 0X$2~jV>  
;Zc0
imYL  
ztAC3,r]  
V CT1GsnE  
支付指定人payable to order .krEfY&  
 z@~mu  
%$bhg&}  
Q(R-8"  
已过期||无效out of date||stale ` +)Bl%*  
~@e=+Z  
-=n!k^?lK  
A'"J'q*t  
请给出票人R/D||refer to drawer 0g Hd{H=  
,s6lB0  
YgtW(j[  
'j?
H>'t{  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
f3s4aARP  
ma/<#l^}  
eT?vZH[N  
)`2ncb   
文字与数字不一致words and figures differ $7-S\sDr  
E 0OHl  
=>&~p\Aw  
nITkgN:s  
支票 DcC|oU[  
K.Cx 9  
时间已过account closed IR&b2FTcU  
Ef3="}AI;  
P,7R/-u5D  
WpMm%G~'4t  
更改处应加盖印章alterations require initials wzcv[C-x  
sp_19u  
@PK 1  
Zeq^dV5y77  
.
x}xa  
M+)ENve  
时间已过effects not cleared .3SP#mI  
bU}l*"  
hVCxwTg^X  
.
R#<Q  
停止付款payment stopped IU"n`HS  
i-4?]h k  
mR#"ng  
{@'#|]4y.  
支票毁损cheque mutilated YpG6p0 nd  
M"Z/E>ne  
 61sEeM  
=(bTS n  
汇款||寄钱to remit||to send money 1M?S l?+j  
q AsTiT6r  

n<eK \w  
Z}IuR|=  
寄票供取款||支票支付to send a cheque for payment l=a<=i  
jS
|jPk|I.  
II\}84U2 .  
:>jzL8  
寄款人a remitter ']H*f2y  
0OnqKgf  
n8q%>.i7  
}{[p<pU$C  
收款人a remittee aCy n9Y$=  
{ >Qs +]  
YdYaLTz  
,8DjQz0ZPo  
国外汇票foreign Bill xj5MKX{CJT  
q1A0-W#4  
iE]^6i  
@[5]?8\o  
国内汇票inland Bill ?9~|K/`l  
}To-c'  
mE9ytFH\k  
5X^`qUSv  
跟单汇票documentary bill C2L=i3R  
c=Zurqj  
7+$P6[*  
Q.fD3g  
空头汇票accommodation bill o<g1;  
jtwe9  
C`aUitL}  
"Fxw" I <  
原始汇票original bill i}C%`1+(  
)<T2J0*  
QQ99sy  
j^L n\N]^  
改写||换新票据renewed bill d81[hT}q  
fh&Q(:ZU  
 >6'brb  
`t7GYmw^#  
即期汇票sight bill||bill on demand z~jk_|?|?  
TezwcFqH  
Emv9l~mIu  
py\/
m]  
…days after date||…days after date…日后付款 }5u;'>$  
= Fwzm^}6  
"gXvnl   
D Z=OZ.v  
…months after date||…months after date…月后付款 Lnl-
han%  
?1H>k<Jp  
B\>3[_n  
.b<wNUzP  
见票后…日付款…days after sight||…days sight ?9z1'6  
N&W7g#F  
eGI&4JgJ.  
^!K 8nW{*  
见票后…月付款…months after sight||…months sight l
^v,X%{Iz  
Rm@F9D[,  
1tH#QZIT  
]iaQD _'\  
同组票据set of bills ;{"uG>
#R  
wtfM}MW\  
.U,>Qn4/  
?WrL<?r)}U  
单张汇票sola of exchange||sole of exchange A~'p~@L  
0Pg@%>yb~  
<##aD3)  
V V Aw y6  
远期汇票usance bill||bill at usance vtTXs]>  
K(}<L-cv  
Q0TKM>  
62>/0_m5  
长期汇票long bill }Q
{ 4G  

w1t0X{  
OLDEB.@  
C] |m|`  
短期汇票short bill 2Zi&=Zj"  
`,6^eLU  
\LDcIK=  
[.4D<}e  
逾期汇票overdue bill d6"B_,*b  
\V9);KAOj  
`wNJ*`  
OC2%9Igx0  
宽限日期days of grace 76S>xnN  
*q(H
W  
Ht%O9v  
E=~Ahkg  
电汇telegraphic transfer （T.T） #pX+~{  
GI#TMFz3  
^r~R]stE^  
Z/I`XPmk  
邮汇postal order||postal note （Am.）||post office order||money order ^s?i&K,!  
Py#iC#g~  
< nyk:
E  
.y~~[QF}8  
本票promissory note （P/N） n`7n5M*  
7>|p_o`e  
e irRAU  
JLV?n,nF  
押汇负责书||押汇保证书letter of hypothecation xqaw00,s  
LY(h>`  
SlUt &+)  
O;<YLS^|6  
副保||抵押品||付属担保物collateral security eR5+1b  
:a9$f8*b  
58_aI?~>>  
\(xQ'AQ-  
担保书trust receipt||letter of indemnity .#ATI<t  
!<
MW*7P=  
MYeGr3V3  
[{9&KjI0K  
承兑||认付acceptance 6c&OR2HGqO  
>.#tNFAs  
BcD%`vGJ  
U>_#,j  
单张承兑general acceptance g].hL  
_yVF+\kQ  
`pd1'5Hm  
-<B{?D  
有条件承兑qualified acceptance %uhhQ<zs%  
&M^FA=J\  
b1qli
5  
9<I;9.1S?^  
附条件认付conditional acceptance &b&o];a  
MEn#MT/Cz  
)Z2t=&Nw  
WP0{%  
部分认付partial acceptance   mPo].z