[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。   BI%~0Gj8  
会计报表statement of account :zo5`[P  
8pA<1H%  
I+t wI&GS  
Fh
llqh)  
往来帐目account current "(W;rl  
6Q>:vQ+E  
GPGPteC  
@,=pG  
现在往来帐||存款额current accout 0U/[hG"DKN  
d])ctxB  
3O4lGe#u  
gCs N\z  
销货帐account sales NTX0vQG  
WY>$.e  
jK/FzD0-  
Jb$G  
共同计算帐项joint account Q1|6;4L  
|uz<)  
3B%7SX  
( sl{Rgxe*  
未决帐项outstanding account V.$tq  
?kZ-,@h:  
G Wa6F
X:/  
f4AN"rW  
贷方帐项credit account||creditor account ^1c7\"{  
z__t8yc3  
T?[;ej:  
#6#n4`%ER  
借方帐项debit account||debtor account r{d@74  
C[%&;\3S@  
*re?V9  
Md>C!c  
应付帐||应付未付帐account payable NTZ3Np`  
2.Ww(`swL  
\hI?XnL #  
GK,{$SC+=  
应收帐||应收未收帐account receivable oI`Mn3N  
rxol7"2l  
2uT6M%OC  
vvY?8/  
新交易||新帐new account w0nbL^f  
.eVX/6,  
E Lq1   
=,ax"C?pR  
未决帐||老帐old account a]P%Y.?r  
qHe H/e%`V  
1V[Zk lS  
]<YS7.pT  
现金帐cash account 60%fva  
iNi1+sm  
?P|
z,n{  
(>u1O V  
流水帐running account oF+yh!~mM  
Z)~ ?foe'  
9'~qA(=.?  
Rl0"9D87z  
暂记帐||未定帐suspense account |
zfFB7}v  
euT=]j  
T>1#SWQ/9  
$4ZV(j]  
过期帐||延滞帐overdue account||pastdue account .Xf_U.h$*@  
+& f_k@+  
kzUj)  
>m%TUQ#%  
杂项帐户sundry account AIQ {^:  
' ZTRl+  
u&o4?]6  
5z3WRg
 
详细帐单||明细表detail account [X@{xF^vBQ  
4mp)v*z  
HES$.a  
mP15PZ  
呆帐bad account <
=%[.. (S  
8R\6hYJ%F  
/>9`Mbg[G  
$X.F=Kv
 
会计项目title of account N`N=}&v ]  
BIx
*(  
.L#4#IO  
+N,Fq/x  
会计薄||帐薄account-book LHOt(5VY  
<)O#Y76s  
x7l}u`N4  
`'r]Oe  
营业报告书||损益计算表account of budiness||business report ]!P6Z?  
W
}D[9zo/  
oui0:V
y<  
&"t
Qpw5  
借贷细帐||交验帐account rendered Z(4/;v <CT  
p\'X%R  
uW[AnQ1 w  
 r?0w5I  
明细帐account stated l1 08.ao  
leizjL\P  
9,Dw;|A]  
]+qd|}^  
与…银行开立一户头to open an account with fIx|0,D&7L  
O7Jp;  
60>g{1]  
A9D F
ZZ0  
与…银行建立交易to keep account with w \Q(wH'  
'5T
:*Yh  
+ZE"pA^C  
Te)%L*X  
继续记帐to keep account E'8XXV^I?P  
)Rk(gd  
i+I.>L/S  
!VG ]~lc  
与…有交易to have an account with @wAYhnxq  
*E|3Vy{4  
D2MIV&pahP  
\:n<&<aVSr  
作成会计帐||有往来帐项to make out an account with *$('ous8  
(]fbCH:  
4_CXs.v1  
~U8#yo  
清算||清理债务to make up an account e*D,2>o  
UAI'tRYN_  
#f=41d%  
3v#F0s|  
清洁帐目||与…停止交易to close ones account with y?}<SnjP:  
Iz#jR2:yn  
]wbV 1Y"
 
Jl6biJx  
结帐to close an account (8W?ym  
V5jy,Qi)  
m5
?t<H~  
11A;z[Zk  
清理未付款to ask an account||to demand an account E`wq`g`H<  
PP_ar{|7  
6k37RpgH  
eVbT<9k  
结清差额to balance the account with RSjcOQ8&.w  
V3 ~&R:Z9e  
cft@sY  
?FZ) LZM  
清算to settle an account||to liquidate an account||to square an account VjiwW%UOM  
^v3J ld  
vhU $GG8  
J?&%fI
 
审查帐目||监查帐目to audit an account UD2l!)rW  
N_0B[!B]  
g</Mk^CE  
=| r% lx  
检查帐目to examine an account W{}M${6&  
@GQtyl;q  
.36]>8  
`7V'A  
转入A的帐户to charge the amount to As account [/J(E\9  
CSFE[F63  
cdL0<J b,  
)b|xzj @  
以计帐方式付款to pay on account 9.Sv"=5gz  
yW}x  
d&DQ8Gm ^  
%W2 o`W$  
代理某人||为某人on ones account||on account of one w (odgD  
2d OUY $4  
P[
,  
c#fSt}J>C  
为自己计算||独立帐目on ones own account # *7ImEN  
`P*PCiZos  
#<w2xR]:  
17ynFHMd,  
由某人收益并负风险on ones account and risk||for ones account and risk ~y:?w(GD  
(%]M a  
P`n"E8"ab<  
'81Wog H:  
由某人负担for ones account||for account of one V:8{MO(C\  
,Mn?h\  
1W>0  
|f[:mO
  
按某人指示||列入某人帐户by order and for account of one l ]5!$N*  
6?l|MU"Q.  
}pT>dbZ
  
XiyL563gh  
列入5月份帐目for May account MBFn s/  
U]iZ3^8VT  
JZ"XrS0?  
1KI5tf>>p  
编入某中帐项下to pass to the account of||to place to the account of };~I#X  
04!akPP<  
fjy2\J!  
1F[W~@jW  
寄出清算书to send in an account||to send in render an account IOH6h=  
aN"dk-eK  
4AN(4"$N  
a+`;:tX,  
支票薄cheque book 8wzQr2:  
fSm|anuKZe  
U{0! <*W>  
frbeCBP&)  
支票陈票人cheque drawer pRh)DM#9  
{&)E
$M  
(=QiXX1r  
yJHFo[wGMJ  
持票人cheque holder R-BN}ZS  
W&9X <c*  
.v#Tj|w^  
qoJ<e`h}
 
不记名支票cheque to bearer||bearer cheque ]=sGLd^)E  
j:J7
  
Ug ^vVc)  
Ccy0!re  
记名支票||认人支票cheque to order
]iH~1[  
h8?E+0  
Ku]<$uo  
2[Bw+<YA`  
到期支票antedated cheque oJor ]QYK  
A!aki}aT~  
aumM\rY  
,Zs*07!$f  
未到期支票postdated cheque @DCw(.k*
 
 k(3FT%p  
|F52)< \  
>I*uo.OF  
保付支票certified cheque 0D^c4[Y'l  
kk7M$)>d  
[X'u= {  
Q`(.Blgm;  
未获兑现支票，退票returned cheque MDO P2y`2i  
'&Tq/;Ml  
"A3V(~%!  
mu&%ph=  
横线支票crossed cheque 5$"IUq*  
"|KD$CY  
vS+E
`[  
s%S; 9T  
普通横线general crossing |j~{gfpSE  
=F90SyzTy  
5SwQ9#  
}#QYZ nR  
特别横线special crossing ev%}\^Vl[  
#)EVi7UP  
QB#rf='  
~YCZ vJ  
空白支票blank cheque Vh5Z'4N  
s N |7  
iP+3)  
;\)N7SJ  
失效支票，过期支票stale cheque R7~#7qKQB  
&{H LYxh  
]R8JBnA  
G}p*oz~  
普通支票open cheque i[a1ij=  
Fd/.\s  
r@]iy78 j  
1JSKK.LuJV  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Pvu*Y0_p  

!O*uQB  
! )PV-[2  
$z*Y:vFP  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges o<nkK+=Afm  
qB44;!(  
Ym/y2B(  
f%5 s8)  
支票换现金||兑现to cash a cheque ^h\Y.  
':LV"c4t  
;$$.L bb8  
0dKi25J  
清理票款to clear a cheque %:hU:+G E  
"`8~qZ7k  
JN:EcVuy  
K"U[OZC`  
保证兑现to certify a cheque 3X A8\Mg  
Y<EdFzle  
W2G@-`,  
P{_Xg,Z  
填写支票数额to fill up a cheque }Gg:y?  
DQRr(r~2Kj  
hj|P*yKV  
>,s.!
vpK  
支票上划线to cross a cheque STY\c5  
I-?Dil3  
>@wyiBU  
B2DWSp-8*  
开发支票to make out a cheque `U[s d*C"  
Eggdj+  
oD>j26Q  
Zbobi,  
签发支票，开立支票to draw a cheque||to issue a cheque 8O0E;6b  
|'" 17c&  
9XSZD93
L  
3iC$ "9!p  
透支支票to overdraw a cheque c[QXc9  
2N$yn  
g<&n V>wF  
BqA  
背书支票to endorse a cheque 38Bh9>c3  
NHjZ`=Js  
FG[YH5  
.uGvmD<;x  
请付票款||清付票款to pay a cheque||to honour a cheque GIGC,zP@k  
FJl_2  
}g\1JSJ%H  
4C
l41a  
支票退票to dishonour a cheque mqFo`Ee  
oPP
xjag\  
d}`Z| ex  
gZLzE*NZ  
拒付支票to refuse a cheque bm:"&U*tu'  
4Y#F"+m.]  
$xl>YYEBMH  
Ja@zeD)f"  
拒付支票to stop payment of a cheque CCQ38P@rv  
wmQT$`$b  
 l,n V*Z  
;&N=t64"  
提示要求付款to present for payment @ppT;9<d  
8:)W!tr  
$V0G[!4  
3r]:k) J  
见票即付持票人payable to bearer >.)m|,  
|{a`,% mw  
iE;D_m.>`O  
{hmC =j  
支付指定人payable to order h/a|-V}m&  
--}5%6  
:4V8Iz 71  
qQ%RnD9  
已过期||无效out of date||stale qij<XNZU"&  
)*wM DM5q  
7ZsBYP8%  
8o SNnT  
请给出票人R/D||refer to drawer P wY~L3,  
z9B""ws  
x&kM /z?/  
]?#E5(V@x  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds N#Y|MfLc  
CC8)y
O  
UbnX%2TW  
Mt93YD-2+  
文字与数字不一致words and figures differ v,VCbmc  
@g{FNXY$m  
BM,]W
jfdj  
BsJ d*-:X  
支票 Ww[Xqmg  
ruKm_j#J  
时间已过account closed P~H
?[ ;  
>$RQ  
,_N+t:*#0  
/YLHg5n8+  
更改处应加盖印章alterations require initials '[z529HN  
t6+c"=P#  
:Q=
tGj\G  
k"z ~>  
|g@n'^]  
uSl&d  
时间已过effects not cleared I+VL~'VlS  
5!b+^UR;z  
s IE2a0+  
`Pcbc\"*y  
停止付款payment stopped =sYUzYm  
j+9;Cp]NV  
JdK'~-L  
$\w<.)"#  
支票毁损cheque mutilated EDA%qNd]j  
BWWO=N  
,Hzz:ce  
zJ=lNb?q  
汇款||寄钱to remit||to send money :< d .  
jv4O  
aW
CZ1F  
]VCVV!G_=n  
寄票供取款||支票支付to send a cheque for payment i0TbsoKh:  
v><c@a=[  
R[#vFQ  
" K9/^S_  
寄款人a remitter ){I0  
W0 n?S "  
u{'|/g&  
Mjon++>Z  
收款人a remittee I,lX;~xb  
s;ivoGe}  
\2c3Nsra  
1o8C4?T&  
国外汇票foreign Bill RDSkFK( D  
7K 'uNPC  
f'oO/0lx  
Z^[ ]s1iP}  
国内汇票inland Bill 3!u`PIQv  
hE;|VSdo  
#>ob1b|  
P{K;vEp  
跟单汇票documentary bill ~z kzuh  
@" G+kLv0  
x##0s5Qn  
[2P6XoI#  
空头汇票accommodation bill DuMzK%  
ZamOYkRX  
ib\_ MNIb  
x>bGxDtu*  
原始汇票original bill L+X:M/)  
Due@'  
qI%X/'  
bk
=ee7E7>  
改写||换新票据renewed bill W5Uw=!LdEY  
8-PHW,1@a3  
a_3w/9L4r  
I'E7mb<2  
即期汇票sight bill||bill on demand mz|p=[lR|  
^?8/9o  
/U 3Uuk:  
~+ )>D7  
…days after date||…days after date…日后付款 TYKs2+S6  
o* ~
aB_  
H:F'5Zt  
&\y`9QpVF  
…months after date||…months after date…月后付款 !+u K@z&G  
we/sv9v}n  
`k6ZAOQtX  
kW7$Gw]-  
见票后…日付款…days after sight||…days sight .>a [  
2}n7f7[/b  
)~0TGy|  
|[)n.N65=  
见票后…月付款…months after sight||…months sight k2O3{xIjc  
pft-.1py  
ubv>*iO  
UDT\X
c  
同组票据set of bills `=$p!H8  
ox*>HkV  
4a=QTq0p  
E)`:sSd9
 
单张汇票sola of exchange||sole of exchange cgi:"y F  
?C`r3  
`&9iC 4P  
+BVY9U?\"  
远期汇票usance bill||bill at usance :8`~dj.  
EsS$th)d  
fC".K Yjp  
DNr*|A2<  
长期汇票long bill 3 "iBcsLn  
_G&gF.|  
9:*[Q" v  
>xXC=z+g]  
短期汇票short bill aaP6zJXi  
+e,c'.  
)$h!lAo  
#aQQd8  
逾期汇票overdue bill JW!.+ Q  
.DI?-=p|_#  
{_mVf FG  
'55G:r39  
宽限日期days of grace 3RanAT.nu:  
F{4v[WP)  
:dqZM#$d  
ve+bR   
电汇telegraphic transfer （T.T） %fnG v\uI  
CBv0fQtL  
`^] D;RfE  
T%;V_iW-  
邮汇postal order||postal note （Am.）||post office order||money order n.rn+nuwv  
OD9z7*E@  
ap8q`a{j^  
mITNx^p4f  
本票promissory note （P/N） qX*xQA|ak,  
q^:VF()d_z  
1_b*j-j  
;NH^+h  
押汇负责书||押汇保证书letter of hypothecation z)(W x">  
Se_]=>WI  
J?dLI_{<  
xKl1DIN[  
副保||抵押品||付属担保物collateral security $}.+}'7$  
DJ DQH\&  
Z+u.LXc|c  
r ^\(M {  
担保书trust receipt||letter of indemnity n\M8>9c  
]BUirJ,2  
<:Mz2Rg  
@TQ/Z$y  
承兑||认付acceptance MI'"Xzp{s  
0QT
:@v2R  
>[Wjzg  
b"Q8[k |d  
单张承兑general acceptance TZ+ p6M8G  
6UqAs<
c9  
f@$W5*j  
x\U[5d   
有条件承兑qualified acceptance 3LT~-SvL
 
0ki- /{;  
" p*'H
Q  
p#{y9s4h  
附条件认付conditional acceptance swxX3GR  
oOaFA+0x  
e6>G8d  
@,n)1*{P  
部分认付partial acceptance   5 ty2e`~K