[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。   R{hf9R,  
会计报表statement of account sy5 Fn~\R  
2\<.0  
:D:DnVZ-[@  
-0uV z)  
往来帐目account current s][24)99  
@z`@f"l  
P5
<vf  
hVpCB,  
现在往来帐||存款额current accout qdD)e$XW,  
L@Nu/(pB=  
k ]a*&me  
@* ust>7  
销货帐account sales pbXi9|bI  
[5d2D,)  
2'0K WYM  
gXFWxT8S  
共同计算帐项joint account ^eq</5q D  
 Ukz;0q  
,El!fgL  
"y?\Dx   
未决帐项outstanding account ^ZRYRA  
uzr\
oj+>  
_"a=8a06G  
S_(d9GK<  
贷方帐项credit account||creditor account F=a+z/xKT  
Rqipkx  
^rNUAj9Z  
}WLh8i?_  
借方帐项debit account||debtor account B^ 7eoW  
F'RUel_%  
}ut]\ ]b  
mB '3N;~  
应付帐||应付未付帐account payable %:v`EjRD0  
hf6f.Z  
YvL?j  
D
h|w^Q  
应收帐||应收未收帐account receivable 22hSove.  
&?,U_)x/  
dtStTT  
5N$E()m$  
新交易||新帐new account ~"x5U{K48S  
q<vf,D@{ !  
,~PYt*X4  
ZfAzc6J?\  
未决帐||老帐old account E$s/]wnr[  
KxGX\   
>pyj]y^3  
1Nn@L2b 2  
现金帐cash account IXLO
>>`  
p&p.Q^"ok  
(46 {r}_O  
.1 )RW5|c  
流水帐running account :Sg&0Wj+#j  
d[ gl]tj9  
1k8x%5p  
'=E9En#@  
暂记帐||未定帐suspense account f7urJ'!V  
&jA\hg#9  
RrrK*Fk8=  
j-@kW'K  
过期帐||延滞帐overdue account||pastdue account kK>Xrj6  
-[7O7'  
% ~]xuP[  
b]Kk2S/  
杂项帐户sundry account q(o/yx{bm  
&Nl2sey  
rM}0%J'  
FVsj;  
详细帐单||明细表detail account B1 0+*p(  
lU]un&[N  
_mE^rT  
>cMd\%^t  
呆帐bad account c~,23wP1  
%
u\26[/  
:t$aN|>y  
nt1CTWKM8^  
会计项目title of account CJknJn3m&  
f'(l&/4z{  

] f>]n  
7Ey#u4Q  
会计薄||帐薄account-book mdih-u(T|  
bUy,5gk-  
&a)eJF]:!  
'm=*u SJK  
营业报告书||损益计算表account of budiness||business report 4'pS*v  

5AeQQU  
p0p4Xh1e  
n| O [a6G  
借贷细帐||交验帐account rendered j=+"Qz/hr_  
1$lh"fHU  
f&@BKx  
?^#lWx q  
明细帐account stated yBed kj  
~i;fDQ&!  
%GEJnJ  
XkmQBV"  
与…银行开立一户头to open an account with K ?$#ntp  
H5>hx{  
w)]H ^6  
al9.}  
与…银行建立交易to keep account with Y$8JM  
uYG^Pc^v  
h Iv@i\`  
neF]=uCWnT  
继续记帐to keep account 4pU>x$3$  
`\|ssC8u  
9 t n!t  
iX{G]< n  
与…有交易to have an account with B#%;Qc  
,.IEDF<&  
JWP*>\P  
,SlN zR  
作成会计帐||有往来帐项to make out an account with .3pbu
U  
"O>n@Q|  
vC;]jJb:  
g|<Sfp+;+  
清算||清理债务to make up an account -| yb[~3  
h #Z4pN8T3  
m(O vD!  
;(6g\'m  
清洁帐目||与…停止交易to close ones account with {Z;t ^:s#  
"%2xR[NF  
p\vMc\  
~q +[<xR\  
结帐to close an account ^,Ydr~|T  
}f>H\iJe  
c8 K3.&P6  
{4 >mc'dv  
清理未付款to ask an account||to demand an account 4IdT '  
Mq%,lJA\  

*DI)?  
Z^
KA  
结清差额to balance the account with eBN)g^  
)o _j]K+xI  
0Sl]!PZR1  
hmbj*8  
清算to settle an account||to liquidate an account||to square an account \Xrw"\")j  
% Tn#-  
2h30\/xkU  
lVH<lp_ZtK  
审查帐目||监查帐目to audit an account =8G&3 R  
%T`U^Pnr  
YOyX[&oi  
}]P4-KqI  
检查帐目to examine an account :bU(S<%M  
.]4W!])9  
|Yi)"-  
[BbutGvj  
转入A的帐户to charge the amount to As account c2SC|s]  
}w-
wSkl1  
t-%Q`V=[  
/Wk9-uH  
以计帐方式付款to pay on account ("7M b{  
=H7xD"'%R  
.~lKBkS`!  
m8]?hJY3l  
代理某人||为某人on ones account||on account of one (n( fI f  
92W&x'  
y9Y1PH7G  
iyx>q!P  
为自己计算||独立帐目on ones own account L7Dh(y=;7  
"HMP$)d  
EEy$w1ec  
Zwt;d5U  
由某人收益并负风险on ones account and risk||for ones account and risk %6j)=IOts  
!,$i6gm  
TrV Wv  
gA#RM5x@  
由某人负担for ones account||for account of one CCijf]+  
[ANuBNF  
&`|:L(+  
mumXUX  
按某人指示||列入某人帐户by order and for account of one 1tzV
8(7  
}SyxPXs  
!SOrCMHx  
}|)R   
列入5月份帐目for May account tEd.'D8 s  
"pxzntY|  
AtS;IRN@  
>r5P3G1  
编入某中帐项下to pass to the account of||to place to the account of 2pHR_mrb  
"kMzmo=Pv5  
P'@<:S|  
EfLO5$?rm  
寄出清算书to send in an account||to send in render an account T4e\0.If  
B= L&bx  
F^aR+m  
q*jNH\|  
支票薄cheque book 4fV3Ear=j  
YO)$M-]>%J  
".*x!l0y7  
4wzlJ19E(  
支票陈票人cheque drawer vEM(bT=H  
wJb#
g0  
w^k;D,h  

:!&;p  
持票人cheque holder {'+QH)w(  
Rn%N&1 Ef  
',7??Q7j&v  
f},oj4P\  
不记名支票cheque to bearer||bearer cheque V
v bFp  
=tTqN+4  
IHfzZHy  
~`;rNnOT3  
记名支票||认人支票cheque to order EUYCcL'G  
%b.UPS@I  
!M<{E*  
WnFG{S{s  
到期支票antedated cheque ChryJRuwv5  
31+;]W=  
n@C~ev@%S  
" }gVAAvc7  
未到期支票postdated cheque %wV>0gQTf  
6!iJ;1PeE  
iyZZ}
M  
C.:=lo B  
保付支票certified cheque y@bcYOh3  
SxgYjIa-  
38V 3o`f  
ER2GjZa\z  
未获兑现支票，退票returned cheque <<9Va.  
m^%|ZTrwN7  
I:(m aMc  
^_I} x)i*@  
横线支票crossed cheque I0AJY )R  
qJ!Z~-hS  
j;yf8Nf  
e)nimq
{6  
普通横线general crossing T@wcHg  
Y/TlE?  
5 lKJll^2:  
;wiao(t>4N  
特别横线special crossing 1PaUI#X"2F  
j 83? m  
(%CZ*L[9Z  
z@s5m }  
空白支票blank cheque B(k=oXDF  
U;_[b"SW%  
8GPIZh'0h  
6SJ"Tni8  
失效支票，过期支票stale cheque )|j[uh6wo  
Mj>}zbpk/  
75!9FqMZ}  
'PZ|:9FX!  
普通支票open cheque Z.L?1V8Q1  
W^,S6!  
D\~zS`}  
ivO/;)=t  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount djQv[Vc{  
kEeo5XN  
pnyWcrBf  
;^ wd_  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges JG`Q;K  
lA!"z~03*  
RT/o$$  
%\O#&=$E  
支票换现金||兑现to cash a cheque  Uk*IpP`  
sML=5=otx  
QB!~Wh  
-F&U  
清理票款to clear a cheque _i_Q?w`  
rj]F87"  
8eIUsI.o  
|rw%FM{F  
保证兑现to certify a cheque Zd^6 ulx  
|LG4=j.l  
!{et8F@d|  
?,P3)&3g  
填写支票数额to fill up a cheque 8VG!TpX/B  
@tohNO>  
<`X"}I3ba  
B3m_D"?  
支票上划线to cross a cheque DDT_kK;  
c:S] R"  
0|xIBg)  
'#NcZy  
开发支票to make out a cheque ~fl@ 2  
^VW PdH/Fe  
j| Wv7  
W /z7"#  
签发支票，开立支票to draw a cheque||to issue a cheque d4:
`@*
 
,)+ o  
CfEmT8sa  
Q'l^9Bz  
透支支票to overdraw a cheque :Eh\NOc_O  
vE6mOM!_L  
 ~I/@i  
:a8 YV!X  
背书支票to endorse a cheque w&$d* E  
7*Qk`*Ii  
X)SDG#&+bF  
vr#+0:|  
请付票款||清付票款to pay a cheque||to honour a cheque 2n><RZ/9  
eg<bi@C1|  
TlAR.cV  
Xdi:1wW@p  
支票退票to dishonour a cheque 0`.
^MC?  
-m'j]1  
G CRz<)1  
Vt^3iX{!  
拒付支票to refuse a cheque =4uSFK_L  
<9ig?{'  
 [=O/1T  
{ pu85'DV  
拒付支票to stop payment of a cheque qbrpP(.  
-yxOBq  
UT~a&u  
kdz=ltw  
提示要求付款to present for payment W{z.?$SH  
$ ,I q;*7N  
{NpM.;  
Yw _+`,W   
见票即付持票人payable to bearer G;> _<22  
u4z&!MT}  
a`Gx=8  
h%WE=\,Qp  
支付指定人payable to order PcB_oG g  
T5urZq*R  
T0)4v-EO  
\txbhWN  
已过期||无效out of date||stale Sxjub&=  
I%|>2}-_U  
mw_Ew]&  
H M>lg`S  
请给出票人R/D||refer to drawer <Q|d&vDVfV  
,mRyQS'F  
TJE\A)|>g  
[c_|ob]  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y@CHR  
hF2IW{=!  
w
\)|  
f7Ul(D:j\  
文字与数字不一致words and figures differ rt JtK6t  
+_-bJo2a  
.q+0pj  
-}K<ni6  
支票 %;#^l+UB  
kd"N29  
时间已过account closed M X>[^
}n  
keRE==(D  
h
|X^dQb]  
q2HYiH^L  
更改处应加盖印章alterations require initials ?` SUQm  
`y#UJYXQE  
tabT0  
UH7jP#W%=  
w+1Gs ;  
f
dONP>K[E  
时间已过effects not cleared SkU9ON  
:qC'$dO!
 
0!v->Dk  
@ cU&n6C@  
停止付款payment stopped mN8pg4  
h gJ[LU|>  
f6$b s+oP  
HR}bbsqxVf  
支票毁损cheque mutilated Ty
88}V  
A!^q J#  
G:g69=x y  
 Q1@A2+ c  
汇款||寄钱to remit||to send money 1 }~(Yj@f%  
r(gXoq_w  
.F+@B\A<  
36US5ef  
寄票供取款||支票支付to send a cheque for payment \d::l{VB  
~/j\Z  
h=-"SW  
uslQ*7S[^  
寄款人a remitter ^pHq66d%Z  
S*yjee<@  
E!S 78z:  
n_'{^6*O  
收款人a remittee +{
/  
I}R0q  
bV/jfV"%E  
Mw9 \EhA  
国外汇票foreign Bill 1'?4m0W1  
`p+Zz"/  
=*Bl|;>6  
\6\<~UX^  
国内汇票inland Bill
:%IoME   
%D *OO{  
@IXsy  
_YRE (YZ/  
跟单汇票documentary bill j&k6O1_  
JchSMc.9  
23gPbtq/  
oY, %Iq  
空头汇票accommodation bill  W%\C_  
av~5l4YL  
R LD`O9#j  
0Lb4'25.  
原始汇票original bill B$Kn1 k  
kwsp9 0)  
1@$Ko5  
)m. 4i =X  
改写||换新票据renewed bill
bJD;>"*  
8g7 <KKw  
$
q 2D+_  
iTaWup  
即期汇票sight bill||bill on demand ^aW Z!gi  
CD8}I85K  
t%8d-+$  
I|Gp$uq _  
…days after date||…days after date…日后付款 x#:| }pR  
Sf8{h|71  
A@Dw<.&_I  
<m'ow  
…months after date||…months after date…月后付款 !kC* g  
4ni3kmvX  
#^]n0!  
Nv"EV;$  
见票后…日付款…days after sight||…days sight HJY2#lSha6  
KZeQ47|  
M>/Zbnq  
9H%X2#:fH  
见票后…月付款…months after sight||…months sight a`0=AQ  
=)7s$ p  
MuSUKBh
M  
e#k<d-sf6  
同组票据set of bills vI@%F
g+D  
GQ-Rtn4v  
L{c q, jk  
y\x+  
单张汇票sola of exchange||sole of exchange +}a ]GTBgA  
Y3=_ec3w  
LlSZ r)X  
}RP@!=  
远期汇票usance bill||bill at usance QeK*j/  
)Dz+X9;g+  
&@3H%DP}Ql  
x)_0OR2lkp  
长期汇票long bill $r3i2N-I  

=xS+5(  
Rx+p
.  
_(KbiEB{  
短期汇票short bill wT{nu[=GH*  
5v6Eii:  
-(bkr+N  
b2FO$Os  
逾期汇票overdue bill -xP!"  
Tq~=TSD  
SZXY/~ =h  
)sT> i  
宽限日期days of grace L~KM=[cn  
dYgXtl=#j  

LA)[ip4  
Gmz6$^D   
电汇telegraphic transfer （T.T） ~appY Av  
U,.![TP  
~b2wBs)r  
piZJJYv t  
邮汇postal order||postal note （Am.）||post office order||money order jNC4_q&  
0MdDXG-7  
Pp5^@A  
)[|3ZP`  
本票promissory note （P/N） >MvDVPi ~+  
f-71~  
C;vtY[}<  
mOlI#5H  
押汇负责书||押汇保证书letter of hypothecation }_68j8`  
*C:|X b<9  
2Roc|)-47  
D N*t~Z3[  
副保||抵押品||付属担保物collateral security "l*`>5Nn9  
P
->y_4O  
MHC^8VL  
L;f!.FX#  
担保书trust receipt||letter of indemnity |x-S&-  
qhz]Wm P   
e[#j.|m  
go<W(
,O  
承兑||认付acceptance fwRZ5`v<  
EB8\_]6XJ  
7?%k7f  
[E ]E  
单张承兑general acceptance |UxG$M(  
=Yt R`  
A,LuD.8  
A`}rqhU.{-  
有条件承兑qualified acceptance UQI]>#_/v  
n;T7=1_"  
])!o5`ltZ  
E!P yL>){  
附条件认付conditional acceptance O~^"  
_&b4aW9<  
" _ka<R..  
!f+H,]D"  
部分认付partial acceptance   GJqJlgHe