[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。   :{uUc  
会计报表statement of account ZDmk<}A-U  
<d`UifqD  
:Qp/3(g e  
Q%1;{5  
往来帐目account current L5
uI31  
B"zg85 e  
=xet+;~ji  
7 ~8Fs@  
现在往来帐||存款额current accout j5GZ
;d?  
L^
s;kkB  
GZX!iT  
1H 6Wrik  
销货帐account sales {*$J&{6V  
*)D*iU&  
vkgL"([_  
|?=1tS{iT  
共同计算帐项joint account :P"Gym  
M=`Se&-M  
Li^!OHro.  
tp2 _OQAQ  
未决帐项outstanding account k ,(:[3J  
{[~,q\M[  
v[3sg2.  
s7} )4.vO  
贷方帐项credit account||creditor account ?.ihWbW_  
5&@U
T  
OR8o%AxL7  
tb\pjLB][  
借方帐项debit account||debtor account JCfToFB  
t O>qd#I  
r=aQS5  
CnYX\^Ow  
应付帐||应付未付帐account payable * 60)Vo.=  
dD<kNa}2  
} TvAjLIS6  
 E/;YhFb[  
应收帐||应收未收帐account receivable lM,:c.R  
9Wrclai  
 B4ze$#  
9E?>B3t^  
新交易||新帐new account iW~f  
1<|I[EI  
P'~3WL4MKs  
iNSJO
S  
未决帐||老帐old account CNYchE,}  
R"([Y#>m  
>WX'oP(<  
^]gl#&"D  
现金帐cash account /
[5up  
So`"z[5  
/WVMT]T6^,  
{Aw3Itef  
流水帐running account 'WCTjTob/  
T]2q >N  
Yg.u8{H  
RA/yvr  
暂记帐||未定帐suspense account p\\q[6  
Xii#Qtd.  
9t1_"{'N1  
+Wc[$,vk  
过期帐||延滞帐overdue account||pastdue account iX p8u**  
^XVa!s,d  
%C<eR_  
FG\?_G  
杂项帐户sundry account 1| DI'e[X  
|\t_I~de  
pE N`&'4  
yI<'J^1C[  
详细帐单||明细表detail account t:7jlD!d  
 P
_g  
w"|c;E1;_  
]3'd/v@fT  
呆帐bad account dD%m=x  
>< qE5D[  
v%^H9aK_  
V-3]h ba,  
会计项目title of account WAbhBA  
,P+&-}gn9  
f?6=H^_>  
[&:oS35O  
会计薄||帐薄account-book C7PiuL?  
/o2eKx  
NYeg,{q  
uItKsu  
营业报告书||损益计算表account of budiness||business report f9$q.a*  
Kw|`y %~  
psVRdluS   
;21JM2JI8  
借贷细帐||交验帐account rendered {w++)N2sh  
FCPbp!q6  
9'M_tMm5  
=[&Jxy>Y  
明细帐account stated P.Bk-#}$  
we9AB_y  
9^tyjX2  
SEmD's  
与…银行开立一户头to open an account with xT/&'$@{)  
+#no$m.bH  
K0]Wb=v  
8TZe=sD~cr  
与…银行建立交易to keep account with `g~-5Z~J  
RZZB?vx  
"x11 YM{F  
)j]R Ft  
继续记帐to keep account P$bo8*  
:`K;0`C+  
m78PQx H  
;1nd~0
o  
与…有交易to have an account with J
Y,+
eD  
>+r2I%  
~ocr^V{"<~  
]+8,@%="  
作成会计帐||有往来帐项to make out an account with `t -3(>P  
~xCy(dL^}  
C1J'. !  
sIpK @BQ'  
清算||清理债务to make up an account -]e@cevy  
! [ X<
>  
qA30G~S  
RUEUn  
清洁帐目||与…停止交易to close ones account with 62"ND+D4  
k8TMdWW  
B06/mKZ7  
$f+
9svq  
结帐to close an account R~i<*  
(:1j-  
;3!TOY"j;e  
+vP1DXtj(  
清理未付款to ask an account||to demand an account = U5)m  
Dz?F,g_  
OQq7|dZu  
.jCdJ =z  
结清差额to balance the account with e|I5Nx2)  
G9 !1Wz
s  
iAN#TCwLT7  
tua+R_"  
清算to settle an account||to liquidate an account||to square an account Q7C'O @  
VioVtP0  
(.c?)_G,  
pr2 d}~q4{  
审查帐目||监查帐目to audit an account E-x(5^b"  
Y9WH%  
0ode&dB  
u1uY*p  
检查帐目to examine an account [8"nRlXH  
pO^ 6p%  
]OVjq?  
L{42?d  
转入A的帐户to charge the amount to As account loZfzN&6A  
((y+FJH  
jkbz8.K  
%63<Iz"  
以计帐方式付款to pay on account Y/ `
fPgE  
yS?1JWUC>  
cX*^PSM  
0zd1:*KR,  
代理某人||为某人on ones account||on account of one u$0>K,f  
':Te#S  

rg`"m  
b;yhgdFx  
为自己计算||独立帐目on ones own account  np~oF  
{M=tw  
I=1tf;Bsi  
s:jwwE2  
由某人收益并负风险on ones account and risk||for ones account and risk htjJ0>
&  
A`@we  
!v^D j']  
QKVZ![Y!s  
由某人负担for ones account||for account of one lU@ni(69d  
1:,aFp>qr  
xTe?*  
?0%lB=qQ  
按某人指示||列入某人帐户by order and for account of one ( \Dd9a8V-  
"^u|vCqw  
$rdA0%
;  
x>t:&Y M  
列入5月份帐目for May account U $+rlw}  
 ~d }-  
5L4~7/kj  
k\EMO\je  
编入某中帐项下to pass to the account of||to place to the account of i$
Zhk1  
q* m%Fv  
0n1y$*I4  
}g3)z%Xe'[  
寄出清算书to send in an account||to send in render an account I3SLR  
~oOOCB  
6OVAsmE  
Z!#zr@'k  
支票薄cheque book 'j}%ec1  
N&=,)d~M
 
/$B<+;L!#  
s,0,w--=  
支票陈票人cheque drawer vXyaOZ  
t.]oLG22r  
9m<>G3Jr  
#j@Su )+  
持票人cheque holder gllXJM^ -  
JK,k@RE y]  
nkvzv  
u{I)C0  
不记名支票cheque to bearer||bearer cheque pO"V9[p]  
?+51 B-  
-FJ5N}R  
&!~q#w1W-5  
记名支票||认人支票cheque to order e\/Lcng  
R,tR{| 8  
x3)qK6,\  
#A?U_32z/2  
到期支票antedated cheque +`\C_i-  
-[ F<u  
0Ebs-kP  
0e3aWn  
未到期支票postdated cheque m%m8002  
p=eSHs{>A  
eRD s?n3F  
3pm;?6i6  
保付支票certified cheque BjJ+~R  
i5|!MIY  
)V+;7j<"D  

1[dza5  
未获兑现支票，退票returned cheque :)bm+xWFF  
 LR}b^QU7  
{ImZ><xe/  
EpS"NQEe  
横线支票crossed cheque 'kPShZS$b  
h@l5MH=|%  
l9#vr  
5^[V%4y>  
普通横线general crossing s&z+j%;+o  
NO"=\Zn6  
Q-(twh  
]M>mwnt+  
特别横线special crossing k_$w+Q  
vxK}f*d  
k.?b2]@$  
)9J&M6
LX  
空白支票blank cheque +.5 /4?  
:jgwp~l  
u9QvcD^'z  
b?qtTce  
失效支票，过期支票stale cheque d+Pfi)+(I  
-bduB@#2d  
* r$(lf  
We_/:=  
普通支票open cheque MHk\y2`/;  
wSnY;Z9W_  
H/YZwDx,i  
< e)3 j6F!  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [{- Oy#T<  
PO]z'LD  
h)fi 9  
{088j?[hzk  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %jim] ]<S[  
J ah~h44&  
*EvnN:  
ZWxq<&Cg  
支票换现金||兑现to cash a cheque 2VA\{M  
D~G24k6b3  
>y &9!G  
E_MGejm@  
清理票款to clear a cheque Y }aa6  
<9B\('  
_T7tq  
e@F9'z4  
保证兑现to certify a cheque  =6Ihk  
/MO|q  
+K])&}Dw  
A90oX1l  
填写支票数额to fill up a cheque eI/9uR%  
:"#EQq]ct
 
E
CWn/4Aws  
;|5m;x/a  
支票上划线to cross a cheque 0j F~cV  
VZ5EV'D8!  
@YHB>rNf(7  
H~^am  
开发支票to make out a cheque Gcna:w>6d  
p
'fU}B1  
: 2Ho  
$ z)r(N$  
签发支票，开立支票to draw a cheque||to issue a cheque E9!u|&$S  
FY|.eY_7 {  
$*tq$DZ4&  
@2yi%_]h  
透支支票to overdraw a cheque qM~ev E$%  
!ZPa
U11  
mFC0f?nr  
{L$]NQdz  
背书支票to endorse a cheque gBA UrY%]  
,|,DXw  
n[H3b}  
C0|<+3uND=  
请付票款||清付票款to pay a cheque||to honour a cheque !~u;CMR  
-{dsl|Dl  
(,#Rj$W  
QqA~y$'ut  
支票退票to dishonour a cheque wuSp+?{5k  
7{e0^V,\k  
]([:"j  
HS =qK  
拒付支票to refuse a cheque Av:5v3%  
&=oW=g2  
eLXG _Qb"  
/ldE (!^n  
拒付支票to stop payment of a cheque 0wU8PZ Nj  

sDL@e33Yb  
}J"}5O2,b  
gDU~hv  
提示要求付款to present for payment &^KmfT5C  
O:cta/M  
k7yQEU  
-`x$ a&}  
见票即付持票人payable to bearer ;3wj(o0  
20h|e+3  
+`O8cHx  
|-GmWSK_  
支付指定人payable to order {_ti*#  
=X6WK7^0  
t2d_XQOK  
(;T$[ru`  
已过期||无效out of date||stale qfE>N?/  
E~Eh'>Y(B  
o-"/1zLg4  
4)./d2/E  
请给出票人R/D||refer to drawer SV*h9LL  
ij i<+oul  
(ds-p[`[m  
lL_M=td8W  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T| dQY~n~  
*vqlY[2Ax  
G?e"A0,  
8q*MhH>6I  
文字与数字不一致words and figures differ 9Ps[i)-  
o%_MTCANy  
__<u!;f  
\W $bOp  
支票 |_ZD[v S  
Sp8Xka~5*#  
时间已过account closed 
gRA}sF  
(
%*CfR:>  
<$!^LKKzA  
6z3 Yq{1  
更改处应加盖印章alterations require initials /Ud<4j-  
v ).V&":  
Cj^:8 ?%  
&iCE/
  
9i4!^DM_  
Pl(+&k`}  
时间已过effects not cleared s6Ox!)&  
P9h]Bu  
k{_ Op/k}V  
j.UQLi&`  
停止付款payment stopped O9y4.`a"  
C%P)_)--V  
.XD7};g  
^3B)i=  
支票毁损cheque mutilated *PQu9>1w  
+ <AD  
8`Wj 1 ,q  
|^&n\vXv  
汇款||寄钱to remit||to send money GQ<]Sd}
[  
oL?( ; `"&  
)wkh  
bH+x `]{A  
寄票供取款||支票支付to send a cheque for payment $B6CLWB  
<s/n8#i=H  
n^<3E; a  
wcGI2aflD  
寄款人a remitter h'Tn&2r6  
9$[I~I#z  
D4 {?f<G0F  
zO#{qF+~;  
收款人a remittee q;co53.+P)  

.Cv0Ze  
;M,u,KH)/  
C'8v\C9Ag  
国外汇票foreign Bill 8vFt<k}G  
Wr3j8"f/  
{ctEjgiE  
mEi+Tj zp  
国内汇票inland Bill `m
2e *  
V=yRE  
JNhHQvi\  
,>"rcd  
跟单汇票documentary bill 6u-@_/O5R3  
x1:#rb'  
-dX{ R_*  
Z9cg,#(D  
空头汇票accommodation bill Hg)5c!F7  
3V")~m  
l5sBDiir%  
Nxk3uF^  
原始汇票original bill hw[jVx  
/18Z4TA  
-TnvX (ok4  
a*4"j2j v  
改写||换新票据renewed bill _?UW,5=O  
!'uLV#YEZ  
ENu`@S='I3  
ogN/zIU+VA  
即期汇票sight bill||bill on demand :00 #l]g0q  
/8!s C D  
cSdkhRAn  
ejq2]^O4c  
…days after date||…days after date…日后付款 (hywT)#+  
Z4S0{
:XY  
1rhsmcE  
]8,:E ]`O  
…months after date||…months after date…月后付款 NOOP_:(7H  
"=~P&Mi_  
.ZSGnbJ  
=GO/r;4  
见票后…日付款…days after sight||…days sight )h(Dt(2Wm  
]W,K}~!
 
%9.] bd|%F  
_
ED,DM  
见票后…月付款…months after sight||…months sight C N9lK29F)  
S<n3wR"^  
NwQexYm1_  
eF5?4??  
同组票据set of bills nnBgTtsC]  
}gw `,i  
?3:OPP`s  
2u9^ )6/  
单张汇票sola of exchange||sole of exchange ]:* 8 Mb#  
*SkUkqP9z  
W#cr9"'Ta  
7mulNq  
远期汇票usance bill||bill at usance f'/@h Na3  
7?6?`no~JJ  
D;bQ"P-m47  
Sz0M8fYT]  
长期汇票long bill ejj|l   
m35Blg34  
)"7hyW5  
OCy\aCp  
短期汇票short bill f.
Y9gkt3d  
}g WSV  
?D
VO\Cp  
hjiU{@q  
逾期汇票overdue bill fn|l9k~<O  
%gd=d0vm  
NN5V|# P}  
<YbO O {  
宽限日期days of grace # k+Ggw  
ld1t1'I'  
.%
+`e  
5qco4@8  
电汇telegraphic transfer （T.T） E-,74B&H  
p},6W,f  
7>-y,?&  
%UJ!(_  
邮汇postal order||postal note （Am.）||post office order||money order ,x5`5mT3  
]ABpOrg  
GE$spx  
]UnZc  
本票promissory note （P/N） HtOo*\Ne  
_>HXQ6Hw  
qE6:`f  
8VvoPlo  
押汇负责书||押汇保证书letter of hypothecation fys@%PZq  
owe362q  
5YIiO7@4  
K5(?6hr;  
副保||抵押品||付属担保物collateral security sm}q&m]ad  
ErF;5ec  
Ty%4#9``0  
,=lMtW  
担保书trust receipt||letter of indemnity XgKtg-,  
F#_7mC  
x]%e_  
?8Cxt|o>  
承兑||认付acceptance 9\*xK%T+  
".| 9h  
Oa~t&s  
P ]2M  
单张承兑general acceptance P0$q{ j  
f+0dwlIlC$  
ZZTPAmIr  
+SM $#  
有条件承兑qualified acceptance 0TSj]{[  
K&"Yv~h  
>H@ dgb  
e =& abu  
附条件认付conditional acceptance EF0{o_
  
xZFha=#  
,*0>CBJvv  
WX 79V  
部分认付partial acceptance   ltt%X].[