[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。   Dt!KgI3  
会计报表statement of account <e! TF@  
[! U%''  
:PV3J0pB~  
iUz?mt;k  
往来帐目account current h,y_^cf  
Gt{%O>P8t  
,i6U*  
=m<b+@?T  
现在往来帐||存款额current accout 'g<"@SS+  
-e$ T}3IV  
?9xWTVa8  
n
YyKz Rz  
销货帐account sales nt"\FZ*;3  
)z&C&Gqz  
mm_)=Ipj>  
@ddCVxd  
共同计算帐项joint account KHP/Y{mH  
w nBvJb]4l  
tJ\v>s-f  
BZv:E?1z  
未决帐项outstanding account fhn$~8[_A  
4,@jSr|I3i  
E4=D$hfq`  
F ,as>X#  
贷方帐项credit account||creditor account {|$kI`h,3-  
xrXfZ>$5bM  
Tcv/EST  
"%Ief4  
借方帐项debit account||debtor account kXdXyq  
o5RvxGN  
yOD=Vc7i  
t"9r`0>  
应付帐||应付未付帐account payable Zk~Pq%
u  
Mi NEf  
Mq\?J{E  
kbvF 9 #  
应收帐||应收未收帐account receivable g?iZ RM  
cjtcEW  
` >>]$ZJ  
IRR b^Q6  
新交易||新帐new account CXGMc)#>f  
F<iV;+  
@/N]_2@8;  
'A3*[e|OS  
未决帐||老帐old account ]):>9q$C  
OW6dK#CFt  
_J2?B?S/j  
Zcw<USF8  
现金帐cash account "PS ) "t  
g`Q!5WK*  
~("bpS#ZgD  
=oq=``%  
流水帐running account 'xG{q+jj'  
PYNY1 |3  
InRRcn(  
KbciRRf!k  
暂记帐||未定帐suspense account  6shN%  
X]2x0  
JoG(Nk
]  
FWp ?l  
过期帐||延滞帐overdue account||pastdue account }4piZ ch  
UCj<FN `  
ru/{s3  
*>:<  
杂项帐户sundry account 7/KK}\NE  
gw">xt5  
V@y&n1?6  
s`G}MU  
详细帐单||明细表detail account u^i3@JuX  
'"c`[L7Wn  
<Mj{pN3  
*aFh*-Sj2I  
呆帐bad account Z<=L  
BaUuDo/ZO  
x&JD ~,Y  
hhWy
-fP#  
会计项目title of account B7Zi|-F
  
4$mtc*tzT  
eA``fpr  
B+jh|@-  
会计薄||帐薄account-book 9D
,!]  
e]dFNunFq0  
A5\ Hq  
6#qt%t%?D  
营业报告书||损益计算表account of budiness||business report xDPR^xY  
"&
`>+Yw  
g-ZXj4Ph!  
)_>'D4l?  
借贷细帐||交验帐account rendered tnBCO%uG  
7hLh}  
;bHS^  
{6
1Y;  
明细帐account stated f;OB"p  
v>mK~0.$  
Ek_<2
!%X  
M^e}w!U  
与…银行开立一户头to open an account with rXBCM  
c/j+aj0.v  
1D!MXYgm1b  
WWOt>C~
zV  
与…银行建立交易to keep account with P1^|r}  
H?ug-7k/  
W1LR ,:$  
$Xu/P5  
继续记帐to keep account M0?%r`  
CY*GCkH  
gLFTnMO  
 0r
 i  
与…有交易to have an account with D6fd(=t1Z  
8X278^ #  
B~@Gfb>`'  
zMO#CZ t  
作成会计帐||有往来帐项to make out an account with y!rJ}e  
9KJ}A
i  
E="uDHw+  
=:6B`,~ C  
清算||清理债务to make up an account <Ter\o5%  
i] 4nYYS  
|QR9#Iv  
3^$=XrD  
清洁帐目||与…停止交易to close ones account with u i$4  
b5KK0Jjk  
\D]9:BNJ  
S,avvY.U
\  
结帐to close an account 8TU(5:xJo  
vg"*%K$a  
IGlyx'\_  
B[#n,ay  
清理未付款to ask an account||to demand an account knpdECq&k  
0jPUDkH*  
\[)SK`cwd  
@6aJh< c  
结清差额to balance the account with \}Iq-Je   
rce._w }  
P3Vh|<'7  
e"{"g[b/7  
清算to settle an account||to liquidate an account||to square an account G+k wG)K  
;KEie@Ry  
F?cw IE\J  
&#gh :5  
审查帐目||监查帐目to audit an account 23,pVo  
-XK;B--c  
%3"U|Za+  
x%[NK[^&  
检查帐目to examine an account + 660/ e8N  
_Y}cK|3  
TiG?r$6v%  
0_Elxc  
转入A的帐户to charge the amount to As account Xh3b=i|K  
:qj;f];|  
@0NWc c+  
xdz 6[8d8  
以计帐方式付款to pay on account WU@ _aw[  
J~oxqw}  
esQ`6i  
^SsnCn-e  
代理某人||为某人on ones account||on account of one ~t$ng l$  
L<B)BEE.  
[kckE-y  
>msQ@Ch  
为自己计算||独立帐目on ones own account 3c(mZ  
VZ">vIRyi|  
utl-#Wwt/  
0S'@(p[A  
由某人收益并负风险on ones account and risk||for ones account and risk =VT\$ 5A  
![fNlG!r  
HD2C^V2@M  
`_i|\}tl  
由某人负担for ones account||for account of one |-S+x]9  
yJ ljCu)f  
njO~^Hl7  
L%<]gJtrO  
按某人指示||列入某人帐户by order and for account of one EA9 .?F  
N7 hlM  
uqa pj("  
Uu gR  
列入5月份帐目for May account ?$uF(>LD  
.n4{xQo,EJ  
FKL@,>!<e  
7zA+UW
r  
编入某中帐项下to pass to the account of||to place to the account of {.[EXMX  
KhX)maQ  
=n_z`I  
0 z ]H=  
寄出清算书to send in an account||to send in render an account HY?#r]Ryt  
F< 5kcu#iL  
j
vD_{r  
~RwoktO  
支票薄cheque book aJF/y3  
*QIYq  
J4U_utp  
\.p; 4V&  
支票陈票人cheque drawer U
UZm]G+  
C&%NO;Ole  
|cp_V   
8faT@J'e;  
持票人cheque holder B
gzq  
UL#:!J/34  
L+T7Ge q  
i gjn9p&_  
不记名支票cheque to bearer||bearer cheque 05\0g9  
}u$c*}  
Bt5 P][<  
e8oAGh"  
记名支票||认人支票cheque to order :A:7^jrhi  
*qAG0EM|  
o"z;k3(i$7  
PApr8Xe  
到期支票antedated cheque $sg-P|Wo  
G(Hr*T%  
!Fxn1Z,  
8t, &dq  
未到期支票postdated cheque ggkz fg&  
N#)Klq87z  
S1@r.z2L  
0aI@m  
保付支票certified cheque 92.Rjz;=9?  
,{msJyacmR  
v@8SMOe%  
*8;<w~  
未获兑现支票，退票returned cheque M5dEZ  
F9r/ M"5  
Eyk:pnKJb  
}NGP!  
横线支票crossed cheque qwnVtD  
.d$Q5Qae  
w`+-xT%  
HINk&)FC  
普通横线general crossing llh +r?  
kTT%< e  
u*u
HdV5  
i O?f&u  
特别横线special crossing PNo:vRtsq  
#Dz"g_d  
8y_(Iu|:  
=A{'57yP  
空白支票blank cheque X%JyC_~<  
YRf$?xa  
@OUBo;/  
m-;8O /  
失效支票，过期支票stale cheque ,O-_Pv  
Jg{K!P|i  
QlR~rFs9t  
8\:>;XG6f  
普通支票open cheque n+Conp/  
wL>*WLf R  
B"#pv JN  
gGBR fq>  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -r_\=<(
 
qp#Euq6  
]GCw3r(!  
ot!m=s  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qTwl\dcncC  
@(E6P;+{  
Fs=x+8'M  
6@FhDj2X  
支票换现金||兑现to cash a cheque q+<,FdG  
0:4>rYBC  
n c~JAT#'  
p}/D{|xO  
清理票款to clear a cheque @W @,8e]c  
v3t<rv  
O\Z!7UQ$  
;!t?*  
保证兑现to certify a cheque &0|Z FXPd  
P_8!Gp  
(f_J @n  
Y$c7uA:4  
填写支票数额to fill up a cheque F6Q%<p a  
wTZ(vX*mK  
\ISg6v{/  
T3S FG]H  
支票上划线to cross a cheque eX}aa0  
/kRCCs8t}  
Z(R0IW  
<ME>#,  
开发支票to make out a cheque f2SJ4"X
  
u(f;4`  
*mWl=J;u  
,g*3u  
签发支票，开立支票to draw a cheque||to issue a cheque *kTp(*K/7`  
ed_+bCNy  
ZfVY:U:o>  
#<sK3PT  
透支支票to overdraw a cheque V\r{6-%XiW  
8<C@I/  
6w m-uu  
g=qaq  
背书支票to endorse a cheque Xc" %-  
B^GMncZO  
~EXCYUp4v  
,2^A<IwR  
请付票款||清付票款to pay a cheque||to honour a cheque ;YMg4Cs  
8==M{M/eM  
?vI2mra+  
|#yT]0L%pA  
支票退票to dishonour a cheque w{*V8S3h9  
5|Z8UzL  
{+d)M  
whP5u/857  
拒付支票to refuse a cheque 9(z) ^G  
/0 fsn_  
jJt4{c  
hm0A%J
s  
拒付支票to stop payment of a cheque l;R8"L:,p\  
\*b  .f  
9b,0_IMHH  
59W~bWHCP  
提示要求付款to present for payment gVh&c4  
A<TYt M  
X%(NI(+x,  
afD {w*[8  
见票即付持票人payable to bearer jAy2C&aP  
S+wT}_BQ  
m8R=wb :  
g"Ueo'd*  
支付指定人payable to order W ;+()vC  
Dr=$}Y  
vx' ];  
P6ktA-Hv>  
已过期||无效out of date||stale +Ig%h[1a  
j&a\ K}U!  
5VQ-D`kE+  
=2NrmwWZs  
请给出票人R/D||refer to drawer $o\z4_I  
birc&<  
e"bzZ!c&~V  
B)L0hi  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bqA`oRb\  
6\I1J= C  
IhZn  
Sf.OBU1rs  
文字与数字不一致words and figures differ p9u'nDi  
7[mfI?*m  
WvfM.D!  
)rAJ>;  
支票 I_Gz~qk6  
/^\E:(RH  
时间已过account closed e?B}^Dk0i  
8Lx1XbwK  
Y3(MKq  
']I!1>v$[  
更改处应加盖印章alterations require initials mf{M-(6'  
p[].4_B;  
yE,qLiH  
"p
|. [d  
zn&ZXFgN  
q
165S  
时间已过effects not cleared EU|IzUjFj|  
p8)R#QWz9  
zy"k b  
YwF&-~mp7n  
停止付款payment stopped $0 vT
_  
l:JVt`A4?  
k0ai#3iJ  
bolG3T
f|  
支票毁损cheque mutilated yFb"
2  
E"S#d&9  
i '*!c  
-vT{D$&1  
汇款||寄钱to remit||to send money qhcx\eD:?  
YaC[S^p  
} eHxw+.  
Yk?q\1  
寄票供取款||支票支付to send a cheque for payment zp}pS2DU  
j3`Ya
Ww  
L*,
h=#x(  
Z}\,rex  
寄款人a remitter kV T |(Y  
V]+y*b.60  
'v CMf  
ZN;on dp4  
收款人a remittee `O0Qtq.  
\~+b&  
qGMU>J.;c  
4uMMf  
国外汇票foreign Bill bfZt<-  
A[7H-1-  
")vtS}Ekt  
%cUC~, g_(  
国内汇票inland Bill s5mJ -  
&oHr]=xA  
\#) YS  
D]}~`SO  
跟单汇票documentary bill \<T7EV.  
\#J q%nd  
S(xs;tZ  
*n&Sd~Mg  
空头汇票accommodation bill phf{b+'#X  
pL;e(lM  
~1}fL 1~5  
)uo".n|n~B  
原始汇票original bill w@Q~ax/  
7 L,`7k|  
r*$f^T!|  
j nSZ@u  
改写||换新票据renewed bill V?"U)Y@Y  
Fv %@k{  
G/},lUzLg  
J(/J;P W  
即期汇票sight bill||bill on demand RHNAHw9  
!^98o:"x  
<X4f2z{T{@  
K39I j_3  
…days after date||…days after date…日后付款 XXA'B{@Y)  
h?OSmzRLd  
>yn]h4
M  
id : ^|  
…months after date||…months after date…月后付款 cl&?'` )  
a*D<J}xe  
~aQR_S  
7_qsVhh]$E  
见票后…日付款…days after sight||…days sight DBcR1c&<H  
=FIZh}JD  
2YWO'PL  
Cu24xP`  
见票后…月付款…months after sight||…months sight !]A
/ID0K  
CVkJMH_  
ts@$*  
%@)q=*=y  
同组票据set of bills iM:-750n/  
Hmhsb2`\  
aBY&]6^-  
StTxga|  
单张汇票sola of exchange||sole of exchange nFGX2|d  
R_GA`U\ {  
W1xPK*  
is^R8a  
远期汇票usance bill||bill at usance PyHL`PZZ  
s91[DT4  
noa+h<vGb  
ELMz~vp  
长期汇票long bill |4 j6}g\  
#<m2Xo?d]  
o_Y?s+~i[/  
mSu$1m8  
短期汇票short bill *)^ZUk  
fB]2"(  
uTrzC+\aU  
Ev [?5R  
逾期汇票overdue bill <'sm($.2  
( )ldn?v  
< ^{(?*  
tq'hiS(b  
宽限日期days of grace UCj+V@{  
7^! zT  
d`$w3Hy  
bVN?7D(  
电汇telegraphic transfer （T.T） N!dBF t"  
E2cZk6~m{  
xnWezO_  
OT|0_d?bD  
邮汇postal order||postal note （Am.）||post office order||money order f8r7SFwUv  
Q7v1xBM  
 ;ud"1wH  
09Eg ti.  
本票promissory note （P/N） ><S2o%u~  
1?8M31  
xpuTh"ED  
N:+EGmp  
押汇负责书||押汇保证书letter of hypothecation -:45Q{u/  
y<R5}F  
k6z]"[yu  
46\!W(O~y  
副保||抵押品||付属担保物collateral security ]
S9Z5l0  
R!X+-  
if\`M'3Xx  
Q\xDAOEL  
担保书trust receipt||letter of indemnity Y@MxKKuj  
c0&!S-4M  
LXrk5>9  
awz.~c++  
承兑||认付acceptance IIBS:&;+-  
FBouXu#  
Ks(l :oUB  
|90/tNe  
单张承兑general acceptance Z]k@pR !  
sVmqx^-  
3N2d@R  
.s41Tc5u  
有条件承兑qualified acceptance KZAF9  
zO$r   
!>Q\Y`a,*  
<W7WlT  
附条件认付conditional acceptance B^R44j]3"  
+eLL)uk  

\xC#Zs[<  
OBF-U]?Y  
部分认付partial acceptance   ,->5 sJ{U