[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。   0+S'i82=M  
会计报表statement of account nSU7,K`PM  
zPb"6%1B  
jTY{MY Jh  
QOF'SEq"k  
往来帐目account current VH.}}RS%  
>[g'i+{  
S'vUxOAo  
*Kw/ilI  
现在往来帐||存款额current accout UgLJV2M6  
fP1fm  
w~*"mZaG  
%w6lNl  
销货帐account sales H*>5ne=x  
-QP1Se*#  
vy F(k3W  
'MIM_m)H  
共同计算帐项joint account |n&EbOmgf  
V{kgDpB  
Bk~M^AK@~  
1uhSP!b  
未决帐项outstanding account v_
@&#!u`  
\[x4  
BRMR> ~k(  
w9a6F  
贷方帐项credit account||creditor account <8/lHQ^\)  
YyR~pT#ffT  
Aaix? |XN  
MMUw+jM4  
借方帐项debit account||debtor account Tk4"qGC.  
zX/9^+p:  
 6@ )bZ|  
:J+GodW  
应付帐||应付未付帐account payable S>p>$m, Q  
>pA
9'KWs]  
yh Ymbu  
LHP?!rO0  
应收帐||应收未收帐account receivable h9J  
\>-%OcYlM  
c}FZb$q#  
E^. =^bR  
新交易||新帐new account !b+Kasss9  
Z?-l-sK  
7e&%R4{b  
Bhrp"l +|  
未决帐||老帐old account o,RLaS,BK'  
nS1D&;#Y  
!xK`:[B  
VIxcyp0X  
现金帐cash account g@lAk%V4  
];go?.*C  
5ERycC y  
, *Yu~4  
流水帐running account [(N<E/m%B  
P1ab2D  
Oj0/[(D-  
F 'U Gp  
暂记帐||未定帐suspense account %/&?t`%H  
)/9/p17:xu  
L1k_AC1.M
 
AHhck?M^  
过期帐||延滞帐overdue account||pastdue account ?79ABm a  
YX_p3  
6(}8[i:  
mko<J0|4  
杂项帐户sundry account cf0Dq~G  
u-7/4Y)c  
6F3#Rxh  
6l>$N?
a  
详细帐单||明细表detail account ]f q.r  
;HJ|)PN5L  
P-QZ=dm  
X}xy v  
呆帐bad account PQ|kE`
'  
;,]T|>M  
sD*8:Hl  
amIG9:-1'  
会计项目title of account eVDI7W:(Sn  
_S#uxgL<  
tq^H)  
fG5U' Vw  
会计薄||帐薄account-book n
rMm](Y45  
2, ` =i
 
a<M<) {$u  
]`&ws
  
营业报告书||损益计算表account of budiness||business report s7<x~v+^  
70L{u
+wIy  
@%K@oDL  
W9T,1h5x  
借贷细帐||交验帐account rendered _*+ 7*vAL  
^~2GhveBV  
".eD&oX{  
;z>)&F  
明细帐account stated CC>]Gc7  
b$+.}&M  
YZdp/X6x  
m-UI^M,@<  
与…银行开立一户头to open an account with ]dc^@}1bN  
k9.2*+vvg  
!t6:uC7H  
|b52JF ",  
与…银行建立交易to keep account with uHUicZf.  
)G0a72  
*.AokY)_a  
xGJ{_M  
继续记帐to keep account E3y"  
pUWj,&t  
|Gb"%5YD  
{SW}S_  
与…有交易to have an account with i!<,8e=  
_U)DL=a'  
TDdFuO'}  
*?K3jy
{  
作成会计帐||有往来帐项to make out an account with ";cWK29\f  
XS]=sfN  
VC\43A,9  
|Z<NM#1  
清算||清理债务to make up an account b,8W |  
utC]GiR  
<1VzQH!o  
Bhl
@\Kq  
清洁帐目||与…停止交易to close ones account with ,Ut p6X  
it!8+hvq9*  
e;R
5A6|  
EUU9JnQhBJ  
结帐to close an account %8tlJQ
vu  
0x'>}5`5  

j8!fzJG  
_K>cB<+d  
清理未付款to ask an account||to demand an account .OVIQxf  
%lAJ]$m  
R}a,.C  
l.?R
7f  
结清差额to balance the account with Y(ly0U}  
.xuLvNyQr  
Z}TuVE  
{n=)<w  
清算to settle an account||to liquidate an account||to square an account 0Np}O=>  
0ejx;Mum  
a1]k(AuQrC  
0n|op:]BHM  
审查帐目||监查帐目to audit an account fP%hr gL  
~S15tZ $  
 d>}pz  
UHF.R>Ry  
检查帐目to examine an account z, [4BM  
3Ln~"HwP  
&F*s.gL  
kN>%y&cK  
转入A的帐户to charge the amount to As account $%"i|KTsv:  
`h/j3fmX?  
0:R}  
z_~f/  
以计帐方式付款to pay on account \zw0*;&U  
ZFNM>C^  
6]rIYc[,  
wIz<Y{HA=  
代理某人||为某人on ones account||on account of one p#)u2^  
h}i /u  
v-J*PB.0p  
hS}?"ST|  
为自己计算||独立帐目on ones own account UP}Ys*  
")"VQ|$y  
RxY ;'NY  
,5HQHo@  
由某人收益并负风险on ones account and risk||for ones account and risk aG}ju;  
KlDW'R$  
-bu.Ar-#;h  
PuqT&|wP l  
由某人负担for ones account||for account of one a H'iW)  
fDhV *LqW  
}$s#H{T!  
RrRrB"!8nR  
按某人指示||列入某人帐户by order and for account of one 
&WE|9  
|gM |>  
M5s>;q)  
Uc%(#I]Mi  
列入5月份帐目for May account 
pw" !iG}  
at
]=SA  
S(eCG2gR  
%>Z^BM<e  
编入某中帐项下to pass to the account of||to place to the account of AHc:6v^  
bO>q`%&  
:2iNw>z1  
T_|%nF-+  
寄出清算书to send in an account||to send in render an account @&t';"AE  
q  9lz  
Qyvn A|&  
lxx)l
(&  
支票薄cheque book Y 
m=ihQ|  
-U~]Bugvh  
KWbnSL8  
q`_d>l  
支票陈票人cheque drawer QE*O~Yj  
N7:=%Fy(  
hJ$o+sl  
Rd@34"O  
持票人cheque holder a|rN %hA4  
{I0b%>r=  
pQAG%i^mF  
|VxEWU/  
不记名支票cheque to bearer||bearer cheque xDU>y  
'NHtCs=F   
8}z]B^?Fy  
^F2OTz4n  
记名支票||认人支票cheque to order f#mBMd j  
ef8_w6i  

/RU'~(  
DKw%z8ft|  
到期支票antedated cheque 3fPd|F.kF  
5SPhdpIg@[  
b5K6F:D22  
@v{lH&K:;  
未到期支票postdated cheque
uyBmGS2  
4.il4Qqy}i  
5p!X}u]  
QP/%+[E.  
保付支票certified cheque 7R9.g6j  
Cq\1t  
eD5:0;X2  
WeyH;P=  
未获兑现支票，退票returned cheque D+edTAQ8
 
\1|]?ZQ\K  
V@krw"vW  
eS)2#=  
横线支票crossed cheque x?s5vxAKf  
k\->uSU9  
J|4q9$  
}*ei
G  
普通横线general crossing l{q$[/J~)  
v`&  
4CAV)  
\i1>/`F  
特别横线special crossing FyD^\6/x  
s&(,_34  
Gt;@.jY&  
nADt8  
空白支票blank cheque ]j.=zQP?'  
81?7u!=ic+  
w&&uk[Gh/a  
r*$$82 s  
失效支票，过期支票stale cheque ttQX3rmF01  
~yacJU=  
yLv jf P1  
5gP<+S#>T  
普通支票open cheque r=57,P(:Ca  
cfZG3"  
?naPti1GX  
b _Q:v
&  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +Smt8O<N  
-anLp8G*  
<eWGvIEP[  
%Xm3m0nsv{  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oh%kuO T[  
~vf&JH'!  
/WIO@c  
JtB"Dh  
支票换现金||兑现to cash a cheque z^(6>U ?  
31BN ?q  
"= H.$ +  
-KzU''  
清理票款to clear a cheque xL.T}f~y2>  
O_}ZSB8"  
dU!`aPL?  
/ D9FjOP  
保证兑现to certify a cheque ]J=S\  
sU7>q}!  
g4n&k  
c k~gB  
填写支票数额to fill up a cheque fX.V+.rj  
w1zI"G~4/Q  
{?a9>g-BW  
~&E|;\G  
支票上划线to cross a cheque m~K[+P  
Effp^7 3  
m7:E73:  
3J\NkaSR  
开发支票to make out a cheque ,gU%%>-_~w  
vBUl6EmWu  
v\9: G  
4fDo }~  
签发支票，开立支票to draw a cheque||to issue a cheque 2>{_O?UN  
~;ink   
wf7<#jIq  
pv;c<NQ'1  
透支支票to overdraw a cheque q.(p.uD  
DdI7%?hK  
E(G=~>
P  
\!UNale  
背书支票to endorse a cheque b0a'Y"oef4  
Q*TxjE7K  
#vO3*-hs  
my#qmI  
请付票款||清付票款to pay a cheque||to honour a cheque ?Y"bt^4j  
FswMEf-|  
ujcS>XN,1  
UI ~ENG  
支票退票to dishonour a cheque .js4
)$W^  
,5\:\e0H  
;F&wGe  
%EPqJ(T  
拒付支票to refuse a cheque }@'xEx  
p71%-nV  
?`F" )y  
CiP-Zh[gZ  
拒付支票to stop payment of a cheque m[^;H
wJ  
da@y*TO#i  
 w'=#7$N  
 =erA.u  
提示要求付款to present for payment *8p\.za1  
AK<ZP?0  
4Uz:zB  
K*J8(/WkD  
见票即付持票人payable to bearer rL URP2~  
V>P\yr?  
tC+9W1o  
@"9y\1u  
支付指定人payable to order bcpH|}[F)  
tYfhKJzGC  
NrvS/cI!t  
/2u;w!oi.  
已过期||无效out of date||stale Cu({%Gy+  
;hs:wLVa"  
y_"GMw  
$2BRi@  
请给出票人R/D||refer to drawer dh/:H/k kR  
kyJv,!};  
ZNB*Azi  
`n-e.{O((  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i/
xPO  
whKr3)  
^OG^% x"  
M;MD-|
U  
文字与数字不一致words and figures differ ]_BG"IR!..  
=Ak>2  
IJ,,aCj4g  
r"fu{4aX  
支票 hl~(&D1^  
|iM*}Ix-  
时间已过account closed fJv0 B*  
9+QLcb  
qe(X5?#;  
w]yLdfi!  
更改处应加盖印章alterations require initials |ry;'[ *  
~73"AWlp  
#Mbt%m  
W&06~dI1!  
4v2(YJ%u  
D~f.)kkC 4  
时间已过effects not cleared 8KWTd
 
kq%`
9,XE  
(%0X\zvu/  
>^J!Z~;L)  
停止付款payment stopped +G/~v`Bv  
*7*g! km  
LO"HwN43h  
y6*i/3  
支票毁损cheque mutilated ^J% w[F E  
SgXXitg9+  
0^
(.(:  
FeV=4tsy  
汇款||寄钱to remit||to send money WgPL4D9=  
N[pk@M\vX  
OD1ns  
#gN{8Yk>  
寄票供取款||支票支付to send a cheque for payment
X_!mZ\H7  
Jy|Mfl%d  
7DYD+N+T  
V$v;lvt^Uq  
寄款人a remitter [/#n+sz.A  
mOXI"q]p  
e9 B,  
-nk %He  
收款人a remittee LnJ7i"Q  
3F.O0Vz  
>a4Bfnf"eI  
},Z-w_H  
国外汇票foreign Bill JAiV7v4&R  
|x5w;=  
rz7yAm  
+mxYz#reX  
国内汇票inland Bill -x_iqrB  
r*p%e\ 3  
*E. 2R{  
Og*1pvN<  
跟单汇票documentary bill Ck^=H  
z:fhq:R(  
2Qk \}KWs  
0~S<}N  
空头汇票accommodation bill U73`HDJ  
}E1Eq
  
{W4t]Ff  
&YMVoyVD  
原始汇票original bill J2cNwhZ  
r2Z`4tN:  
ud#8`/!mq  
r=[} 7N
 
改写||换新票据renewed bill T]zjJwa  
cXCczqabv  
qnm9Lw#  
G7=8*@q>:  
即期汇票sight bill||bill on demand ut,"[+J  
`fV$'u  
0,3 ':Df  
Q?;ntzi  
…days after date||…days after date…日后付款 z"vgwOP su  
=N0cz%  
UD(#u3z  
{vH8X(m  
…months after date||…months after date…月后付款 "nefRz%j+  
#FQV hgc  
]s SoIT  
1`AE]  
见票后…日付款…days after sight||…days sight h ,n!x:zy@  
.KLuGb3JJ  
`&6]P:_qp  
;Dgp !*v=  
见票后…月付款…months after sight||…months sight 0q;] ;m  
N~kYT\$b#  
lpM{@JC  
_t[%@G>P  
同组票据set of bills NNdS:(  
0cbF.Um8  
}<S2W\,G  
4%7*tVG  
单张汇票sola of exchange||sole of exchange eC39C2q\  
Ol@ZH_  
6};oLnO  
cA \W|A)  
远期汇票usance bill||bill at usance Dw[Q,SE  
<>oW
 f  
}>:X|4]  
c2f$:XiM  
长期汇票long bill zK92:+^C  
NeEV!V8  
Ye6O!,R  
Jp#cFUa t  
短期汇票short bill BYf"l8^,  
T}TP.!0E  
$gTPW,~s[  
zE/(F;> FV  
逾期汇票overdue bill c%!wKoD  
iT"Itz-^#  
[ub\DLl  
qh 3f  
宽限日期days of grace !/zj7z !  
n5 8jB:XR(  
GZt] 38V)g  
T1&H!  
电汇telegraphic transfer （T.T） .#J3UZ  
n}?G!y
Sg  
6KG63`aQ  
;p ('cwU%  
邮汇postal order||postal note （Am.）||post office order||money order '1 $({{R  
xTZ5q*Hqx  
zJ`(L nV  
nE;gM1I  
本票promissory note （P/N） F! e`i-xt  
Y ckbc6F  
cFvx*n  
+GS=zNw#  
押汇负责书||押汇保证书letter of hypothecation xn8B|axB  
z-G (!]:  
-c@
5qe>  
Qg!*=<b  
副保||抵押品||付属担保物collateral security &L]*]Xz;  
`.g8JC\_m  
-pu\p-Z  
Gf\_WNrSE+  
担保书trust receipt||letter of indemnity Rp*t"HSaAW  
={'($t%|T  
rg}kxvu  
{eEWfMKIn  
承兑||认付acceptance <GRf %zJ  
JUFO.m^w  
auW]rwY  
P0z{R[KBH  
单张承兑general acceptance 4?&a?*M  
R <\Yg3m8  
"n,ZP@M;  
z]AS@}wWqg  
有条件承兑qualified acceptance ;h J*u  
e~;)-Z  
iXRt9)MT{  
%Qz`SO8x?  
附条件认付conditional acceptance yZ $;O0f&&  
CD[=z)<z{  
Y{|yB  
Ue:T3jp3%  
部分认付partial acceptance   B31-<w