[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。   e!wS"[,  
会计报表statement of account Ojkbv  
:\@WY  
w#Y<~W&  
l-yQ3/:  
往来帐目account current AW8"@  
`0rEV_$  
|H.(?!nTb  
[_jTy;E  
现在往来帐||存款额current accout ,w|f*L$  
29K09 0f  
f[n#Eu}   
5|ih>?C/(  
销货帐account sales 6&=xu|M<x=  
:\Z;FA@g(g  
DT #1
*&-  
k--.g(
T  
共同计算帐项joint account 4WnB{9 i`I  
DJeP]  
+[9~ta|j  
=5EG}@  
未决帐项outstanding account E+$vIYq:W  
qoBm!|q  
,jyNV<d I  
--0z"`@{  
贷方帐项credit account||creditor account ^f{+p*i}:  
jxL5L[  
&oevgG  
?lzg )88I  
借方帐项debit account||debtor account \xk`o5/{  
wO!k|7:Z  
9hI4',(rE  
E9 QA<w  
应付帐||应付未付帐account payable /sENoQR  
7-+X -Y?  
/<Cl\q2 A  
@`U78)]  
应收帐||应收未收帐account receivable &yzC\XdA  
__""!Yz  
SX|b 0S,  
_;J
7#j~}  
新交易||新帐new account VAc-RaA  
@B$ Y`eK\  
m
q~7v1kw  
xaWd \]UF  
未决帐||老帐old account 7t\W{y  
h2+vl@X  
'DlY8rEGP  
)`Tny]M  
现金帐cash account F ]\4<  
\$s<G|<P  
%;9f$:U  
8ON$M=Ze$  
流水帐running account )cB00*/  

NA[yT  
_ Onsfv  
3A]Y=gfa  
暂记帐||未定帐suspense account j& f-yc'i-  
YMnG-'^Z  
n.,\Z(l|0  
[i.2lt#]  
过期帐||延滞帐overdue account||pastdue account }:YS$'by  
=35^k-VS  
UNq!|  
BOn2`|oLuF  
杂项帐户sundry account V@<tIui$  
A[v]^pv'  
<iiu%  
]7v-qd  
详细帐单||明细表detail account |)i-c`x  
-]\%a=]  
"$PbpY  
bAt%^pc=y  
呆帐bad account x;lIw)Ti  
}S3m wp<Y  
w``t"v4  
wH~Q4)#=o  
会计项目title of account ~\}%6W[2  
83:m7;  
a3ve%b  
{ dwm>a  
会计薄||帐薄account-book l%.3hId-  
c*K-?n9YMz  
$@+\_f'bU>  
:51Q~5
k4  
营业报告书||损益计算表account of budiness||business report {w}
PV5<  
"EF:+gi#"  
#Qc[W +%  
,g@U*06  
借贷细帐||交验帐account rendered W}+Q!T=  
;2kiEATQ 1  
~d?7\:n  
I,QJ/s
I  
明细帐account stated bSU9s g\  
;o_4)+}  
#JeZA0r5  
/"tVOv#  
与…银行开立一户头to open an account with ~HI|t2C  
_sbZyL  
.RH}/D  
-4Zf0r1u  
与…银行建立交易to keep account with 1\{0
z3P  
SC74r?NFA  
{l.) *#O  
:)t1>y>3  
继续记帐to keep account V/$qD  
bw9a@X  
1Jc-hrN-  
Yq4_ss'nB  
与…有交易to have an account with 6gY5v@!w  
ueZ`+g~gg  
0!o&=Qh  
9yajtR  
作成会计帐||有往来帐项to make out an account with .1.n{4z>:  
HviL4iO  
U%"c@%B0  
X8<<;?L  
清算||清理债务to make up an account 'h%)@q)J)  
Xgn^)+V:  
fBS;~;l  
;:vbOG#aSN  
清洁帐目||与…停止交易to close ones account with HGs.v}@&  
#q9jFW8  
bqFGDmu6'  
5'?K(Jdmp  
结帐to close an account f}Eoc>n  
~A}"s-Kq5  
`n Y!nh6!  
ox{)O/aj  
清理未付款to ask an account||to demand an account ,m{Zn"?kS  
!3v!BJ#+,&  
-@Mr!!t?N  
qS*qHT(u19  
结清差额to balance the account with \'&:6\-fw  
q%bNT  
73A1+2  
vK!,vKa.  
清算to settle an account||to liquidate an account||to square an account 4gG&u33RrE  
xv]P-q0  
e!d& #ofw|  
qtnLQl"M  
审查帐目||监查帐目to audit an account 6vQAeuz<Fq  
zC(DigN  
5O#CdN-S  
`E8m>q Ss  
检查帐目to examine an account Z=|:D,&  
/~{8/u3  
;VSHXU'H  
:[#HP66[O5  
转入A的帐户to charge the amount to As account CtTG`)"|  
5]:fkx  
w{?nX6a@p  
T#DJQ"$  
以计帐方式付款to pay on account T|GRkxd,E3  
6 KP  
1u:OzyJy  
MlkTrKdGi  
代理某人||为某人on ones account||on account of one !sfO
de)$  
yeFt0\=H  
_*0!6?c  
<:-|>R".  
为自己计算||独立帐目on ones own account F[ N{7C3  
)a.w4dH  
r50}j  
YT+fOndjaF  
由某人收益并负风险on ones account and risk||for ones account and risk dB ?+-aE  
b7E=
u0  
;+>-uPT/1  
K 4j' e6  
由某人负担for ones account||for account of one kG[u$[B  
9w[7X"#n  
AFGWlC#`  
t/yGMR=  
按某人指示||列入某人帐户by order and for account of one @aN<nd`q)  
K||9m+  
uhSRl~tn  
1@"eeR  
列入5月份帐目for May account T3u%V_  
TFb9gOTJ  
?w`uv9NUJ8  
o/@.*Rj>Bg  
编入某中帐项下to pass to the account of||to place to the account of M&Sjo' ( .  
PEW^Vl-6q  
U 3aY =8B  
sn '#]yM  
寄出清算书to send in an account||to send in render an account }_u1'  
u3(zixb  
w(U-6uA  
~>3$Id:  
支票薄cheque book &s->,-,  
*>h"}e41  
r@5_LD@f  
dqwAQ-x  
支票陈票人cheque drawer &?f{.  
A1Ia9@=Mf  
L,*2tJcC<  
xbnx*4o0  
持票人cheque holder \< <u  
1q]V/V}  
@G+Hrd6  
'e^,#L_!o  
不记名支票cheque to bearer||bearer cheque "
*CQ<@+  
N% v}$58Z  
!(~eeE}|lM  
~McmlJzJG  
记名支票||认人支票cheque to order RMU R@o5N  
!4\`g
?  
PVH^yWi n  
kA1]o  
到期支票antedated cheque
``kiAKMy  
8u Tq0d6(  
}J73{  
5+\[x`  
未到期支票postdated cheque #|k;nFJ  
`C A-s  
6*8"?S'  
_eb:"(m  
保付支票certified cheque 6d&dB  
3TVp oB`  
6My=GByC  
9\ZlRYnc=  
未获兑现支票，退票returned cheque jq:FDyOAW  
(JHzwI8+  
92!1I$zi  
Kmc*z (Q  
横线支票crossed cheque 7nM]E_  
va F^[/ (g  
n[8ju,=  
zs|R#?a=  
普通横线general crossing T;K@3]FbX  
4Xi _[ Xf  
A]L;LkEM  
Fka&\9i  
特别横线special crossing o7 ^t- L  
j oDY   
d2`m0U  
Oya:{d&=  
空白支票blank cheque piKYO+;W'  
4>eY/~odq]  
\H|tc#::{  
^0vK >  
失效支票，过期支票stale cheque r'0IAJ-;  
'X_8j` ]#  
_^K)>  
Y'7f"W  
普通支票open cheque .|W0B+Z8  
bC*( ,n<'  
q-gp;F m  
lz=$Dz  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;D.a |(Q  
0,$eiY)u$  
{=mf/3.r  
ERD( qL.J  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \GhL{Awv&a  
_`3'D`s  
K; kaWV
 
mU0j K@^&M  
支票换现金||兑现to cash a cheque E_sKDybj  

WqQAt{W/<  
6[3oOO:uo  
lh^-L+G:Ok  
清理票款to clear a cheque S}L$-7Ct  
U9^o"vT  
%]NaHf  
c#o(y6  
保证兑现to certify a cheque /zxLnT; 5  
<[iw1>  
,36AR|IO)  
w_zUA'n+  
填写支票数额to fill up a cheque .Ukejx  
 I ACpUB  
|5J'`1W  
,Sz`$'^c  
支票上划线to cross a cheque k55s-%Ayr  
{jyI7r#X  
$H\[yg>4  
yg}zK>j^vC  
开发支票to make out a cheque BhAWIH8@C  
etnq{tE5  
U(xN}Y?  
cV;<!f+  
签发支票，开立支票to draw a cheque||to issue a cheque U&F1}P$fb  
F+ ,eJ/]  
9E`W
Zo^.  
q,Oj  
透支支票to overdraw a cheque (RXOv"''=  
?+3vK=Rf}  
C8^h`B9z&I  
#6g9@tE  
背书支票to endorse a cheque V]
E#N  
R7'6#2y  
PhUG}94  
0`WjM2So  
请付票款||清付票款to pay a cheque||to honour a cheque Go^a~Sf$  
&#[w*t(A  
c#)!-5E~H  
RN,5>.w  
支票退票to dishonour a cheque 4lM)
ZDg  
<@F.qMl  
)Ca
s0~RM  

f$7Xh~  
拒付支票to refuse a cheque hB?a{#JL  
;`")3~M3*  
o*]Tqx  
dM-qd`
  
拒付支票to stop payment of a cheque d+caGpaR  
^l,(~03_  
n'
?AZ4&z  
OM>,1;UH]  
提示要求付款to present for payment ,(&p"O":  
Uzi.CYVs%  
%yyvB5Y^  
z`
}<mY E  
见票即付持票人payable to bearer h+\+9^l6|  
:D|5E
>o(  
Q1 t-Z;X  
zh.^> `   
支付指定人payable to order XBr-UjQ  
24g\xNnt  
*\-$.w)k  
'3i,^g0?t0  
已过期||无效out of date||stale 4Eri]
O Ri  
Za110oF  
(yJY/|  

N1',`L5  
请给出票人R/D||refer to drawer =~DQX\  
L2sUh+'|  
a<NZC  
" jBc5*  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &g.do ?  
mhNX05D  
ron-v"!  
**G5fS.^W  
文字与数字不一致words and figures differ >fq]c  
v 1.8]||^  
{}n]\zO %  
q+Ec|Xd e  
支票 3LkcK1x.  
FUO9jX  
时间已过account closed @zCp/fo3  
)ep1`n-  
mXPA1#qo  
Pf:;iXH?  
更改处应加盖印章alterations require initials 8}?wi[T  
sd5)We  
W]W[oTJ5  
+:_;K_h  
=j"bLX6;  
\zT{zO&!  
时间已过effects not cleared @kPe/j/[1  
*'n L[]  
8yC /:_ML  
/8? u2 q  
停止付款payment stopped 4c]=kbGW  
#z5 $_z?_  

,Dy9-o  
q&kG>  
支票毁损cheque mutilated u*m|o8  
N[zR%(YS  
0O!A8FA0  
^4~?]5 Y\  
汇款||寄钱to remit||to send money ]Om;b
mwt  
'!"rE1e  
MAcjWb~f  
*AG01# ZF  
寄票供取款||支票支付to send a cheque for payment XE$;Z'Qhjm  
4d8}g25C  
`$Y%c1;  
2@Zw#2|
]  
寄款人a remitter RDOV+2K  
jpkKdQX)  
.^wBv 'Y  
r@c!M|m@  
收款人a remittee )tx2lyY:  
8K9
RA<  
qV)hCc/ ~  
\HL66%b[  
国外汇票foreign Bill HBm(l@#.  
T[- %b9h>  
[ e#[j{  
ujLje:Yc  
国内汇票inland Bill w:9M6+mM^  
G6bvV*TRi  
o]B2^Yq;x  
wAo6:)  
跟单汇票documentary bill D^S"6v"z  
MM*9Q`cB  
r2\}_pIj  
Ch)E:Dvq 6  
空头汇票accommodation bill ^ f[^.k$3d  
Xdh@ ^`  
mGoNT  
|fY#2\)Yx  
原始汇票original bill XO5 E-Nh  
`('NH]^  
LhSXz>AX  
O&Y22mu  
改写||换新票据renewed bill L7"<a2J  
a1x].{  
0x# V   
65GC7 >[  
即期汇票sight bill||bill on demand *, R ~[g  
. |`)k  
y\:,.cZ+TQ  
.*?)L3n+t  
…days after date||…days after date…日后付款 E)]emeGd  
x[R?hS,0t  
*fSX3Dk  
Mo]iVj8~  
…months after date||…months after date…月后付款 O O-Obg^  
oJZ0{^  
Ls*Vz,3!5  
' i;ofJ[.c  
见票后…日付款…days after sight||…days sight qc3?Aplj  
+!t *LSF  
ltHuN;C\  
h1#l12k^'  
见票后…月付款…months after sight||…months sight =H"%{VeC5  
Is97>aid  
xEB4oQ5  
#+^l3hMK  
同组票据set of bills  LNvkC4  
hysxHOL  
BT(G9Pj;  
?[ D6|gp  
单张汇票sola of exchange||sole of exchange 17VN w/Y  
&#@"^(} 6  
s%
?<:
9  
3ep L'My$  
远期汇票usance bill||bill at usance we?t/YB=  
eXdH)|l,\  
K4^B~0~  
Q8
DK
U  
长期汇票long bill `U
;V-  
7VJf~\%1j  
[ <Q{  
5 hB2:$C  
短期汇票short bill C|rl",&  
7RgnL<t~:8  
n4zns,:)/  
l`];CALA4  
逾期汇票overdue bill &HJ~\6r\  
gKb5W094@  
Q?%v b  
tI2p-d9B  
宽限日期days of grace U7G|4(  
b*a}~1  
[92bGR{  
.gI9jRdKw  
电汇telegraphic transfer （T.T） gOk^("@  
yAc}4*;T/  
r3.v^  
tWdP5vfp  
邮汇postal order||postal note （Am.）||post office order||money order 4_S%K&  
zyI4E\  
i4 tW8Il  
5xG/>fn  
本票promissory note （P/N） JDC,]  
g? \pH:|79  
SiJX5ydz  
5{6ebq55"  
押汇负责书||押汇保证书letter of hypothecation jdVdz,Y  
,<-a 6  
?Qs>L~  
fKT(.VNq5  
副保||抵押品||付属担保物collateral security Va'K~$d_  
sfNAGez  
|&%l @X6  
Py,@or7n  
担保书trust receipt||letter of indemnity cl-i6[F  
c[0$8F>  
(.
3L'+F  
Yui:=GgUrr  
承兑||认付acceptance r^6vo6^  
Afa{f}st  
IN]bAd8"  
`o*g2fW!  
单张承兑general acceptance >heih%Ar0J  
Cj):g,[a  
9~mi[l~  
i]LK,'  
有条件承兑qualified acceptance Vt
4}!b(O  

_.06^5o  
fhn
0^Qc"+  
@;,O V&XYn  
附条件认付conditional acceptance /ADxHw`k  
h?YjG^'9  
o-Idr{  
{nOK*7+"  
部分认付partial acceptance   NI s 4v(!