[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。   Ws5N|g  
会计报表statement of account 7~J>Ga  
QlvP[Jtr  
0p[k7W u  
4G:~|N.{p  
往来帐目account current ]h1.1@>xc  
].d%R a:{  
\mLEwNhRY  
'qEw]l  
现在往来帐||存款额current accout o]tfvGvU*  
syLdm3d|  
NsYEBT7f  
.lj5pmD  
销货帐account sales V+D5<nICr  
;bG?R0a  
kwaZn~  
@7"n X  
共同计算帐项joint account h1(i
/{}:  
Uu8ayN j  
[xY-=-T*4  
U}:+Hz9
  
未决帐项outstanding account
O)V;na  
(KN",u6F  
qJs_ahy(  
6<@+J  
贷方帐项credit account||creditor account %6@)fRw  
,<+:xl   
+dLUq2  
;;i419  
借方帐项debit account||debtor account Y?1T XsvF  
Q3& ?28  
,7cw%mQA  
2hNl_P~z1u  
应付帐||应付未付帐account payable HOu$14g  
>QJDO ]~V  
[mwqCW&  
(rJ-S"^u  
应收帐||应收未收帐account receivable }R}M>^(R4  
%JPr 7 }  
/L2ZI1v  
7;@YR
 
新交易||新帐new account 0sSBwG  
8IL 5:7H8  
"LDNkw'  
Uu+ibVM$  
未决帐||老帐old account 7hx^U90K  
m;"[b (u  
@I
1*b>X~<  
mpD.x5jm<  
现金帐cash account yn+m,K/  
w(_:+-rqQ<  
}8l+Jd3"  
q("l?'  
流水帐running account %.Btf3y~  
h*KDZ+{)  
gO*Gf2AG  
um]N]cCD`  
暂记帐||未定帐suspense account (&)uWjq `  
>Giw\|:f(  
D`Vb3aNB=L  
3ONWu  
过期帐||延滞帐overdue account||pastdue account %r6_['T  
=;n>#<  
jQz^)8)B  
)40Y A\V  
杂项帐户sundry account :#sBNy  
k}kwr[  
tjV63`LD  
X`v6gv5qj  
详细帐单||明细表detail account B (h`~pb  
H/W&a2R^P  
tculG|/  
8 rE`  
呆帐bad account \QSD*  
wrCV&2CG  
?vD<_5K;I  
P*Jk 8MK#G  
会计项目title of account gBI?dw  
u U$/4{  
ZA_~o #0%  
;
CL ^2{  
会计薄||帐薄account-book b!SIs*  
v(sS$2J|}  
y&4im;X0  
26_PFHQu4  
营业报告书||损益计算表account of budiness||business report Z^mIGy}  
FDFVhcr  
]Zay9jD}c-  
)('{q}JxV  
借贷细帐||交验帐account rendered } -hH2  
ByWad@-6i  
ou|3%&*"  
9p02K@wkD  
明细帐account stated 3PzF^8KJ  
6xh-m  
[daR)C  
[sPLu)q2  
与…银行开立一户头to open an account with B%[#["Ol  
J{EK}'  
1U~'8=-  
=`(\]t"I  
与…银行建立交易to keep account with xr)m8H  
C }XB%:5H5  
OH+
2)X  
7V\M)r{q7  
继续记帐to keep account M@.?l
=1X  
;P|v'NNI  
.$x8
22   
[S`Fm>,  
与…有交易to have an account with -cXVkH{  
Tkf4`Gxd  
K,HR= 5  
!G~\9  
作成会计帐||有往来帐项to make out an account with +w3k_^X9c  
IP1{gMG  
C\[g>_J  
{K= [Fu=  
清算||清理债务to make up an account ybm&g( -\  
zpxyX|  
c*>SZ'T\  
/z,+W9`  
清洁帐目||与…停止交易to close ones account with O  >&,h^  
N aiZU  
l]e7  
dI8y}EbE~  
结帐to close an account vr>Rd{dm  
vi.q]$ohbV  
q/tC/V%@(  
T^ah'WmNw
 
清理未付款to ask an account||to demand an account p7
)b@,  
f['pHR%l2$  
%1]Lc=[j  
&]'<M  
结清差额to balance the account with _UeIzdV9  
!}uev  
QW%BKF!  
3PZwz^oRh9  
清算to settle an account||to liquidate an account||to square an account <~qhy{hRn  
le`_  
.We"j_ }  
D8_-Dvp7H  
审查帐目||监查帐目to audit an account n1)m(,{  
o[eIwGxZ  

fL1EQ)  
ODqWXw#  
检查帐目to examine an account (hX}O>  
3UX})mW  
)wYbcH  
"Q@ZS2;A  
转入A的帐户to charge the amount to As account B\!.o=<h  
}h)[>I(  
q^w3n2
 
n
\y%5J+  
以计帐方式付款to pay on account AU +2'  
nM)H2'%kL&  
U~8 oE_+  
M%2F7 FY  
代理某人||为某人on ones account||on account of one @=[S
sS  
"&/&v  
FVco oV  
@v,qfT*k7  
为自己计算||独立帐目on ones own account LA^H213N|  
&Qdd\h#  
BqKh&m  
vb.`rj6  
由某人收益并负风险on ones account and risk||for ones account and risk IZ
6[|Ach6  
COK7 i^  
UujFZg[-P9  
Qy@r&  
由某人负担for ones account||for account of one <4Jo1  
}A"%YDrNbG  
^4yFLqrC   
@kLpK  
按某人指示||列入某人帐户by order and for account of one GxGZxf*(  
ukSi9| 1-,  
<vV?VV([  
cwxO| .m  
列入5月份帐目for May account c.PPVqx  
,9f$a n  
ZIx,?E+eJ  
^8nK x<&5  
编入某中帐项下to pass to the account of||to place to the account of r,x;q   
+'x`rk
 
toEmIa~o6  
Q[y75 [  
寄出清算书to send in an account||to send in render an account .Go3'$'v  
GIDC'  
ET`;Tfq M  
&k?Mt#J  
支票薄cheque book 08S|$_  
S0~F$mP'  
e}e\*BL  
wYS,|=y  
支票陈票人cheque drawer W<3nF5!  
4 |N&Y  
QP?Z+P<  
l 49)Cv/  
持票人cheque holder !_cT_ WHty  
D;|4ZjM-  
(+9_nAgZ,  
B" wk:\zC  
不记名支票cheque to bearer||bearer cheque c;ELAns>  
]v 6u
  
kG+CT  
^=wG#!#V"1  
记名支票||认人支票cheque to order e GblQGRS  
X.g")Bt7  
~'HwNzDQc  
0bpl3Fh.v  
到期支票antedated cheque R)#D{/#FW  
;{Y|n_  
+MeEy{;  
.c+RFX@0  
未到期支票postdated cheque 2ZB'WzH.X  
y^:g"|q  

PZRpH  
;/SM^&Y  
保付支票certified cheque o;\0xuM@  
VzMoWD;  
S~}?6/G.  
?jBna ~  
未获兑现支票，退票returned cheque OlFls 8#>  
~^IS{
1  
Tfgx>2  
I, .`w/I+  
横线支票crossed cheque >\$qF  
abCcZ<=|b  
6lq7zi}'w  
^&DHBx"J  
普通横线general crossing
][6$$Lz  
xZL`<3?  
!/['wv@  
wI}5[m  
特别横线special crossing ."PR Z,  
Cfb/f]*M  
oWo"`"P  
z(3mhMJY  
空白支票blank cheque EH]5ZZ[Z  
xK0VWi  
+vLuzM-  
o'%F*>#v  
失效支票，过期支票stale cheque Sy'/%[+goJ  
?'$=G4y&?  
@ MNL  
qw0tw2|  
普通支票open cheque czb(&><  
Wb!%_1dER  
?a~=CC@  
||}|=Sz  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount J~DP*}~XK  
1p23&\\~  
]^&DEj{  
rr*",a"}m  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V@84Cb  
i,S%:0c7)  
:4<+)r26  
(Y'rEc#H&z  
支票换现金||兑现to cash a cheque Q{H88g^=J  
~5`rv1$  
fmA&1u/xMs  
H[<"DP  
清理票款to clear a cheque {j,bV6X  
Nt&}T   
dj?.Hc7od  
2#*Bw=  
保证兑现to certify a cheque Z,,Da|edH  
} ~=53$+  
5gGYG ]*l  
?Hf^&yo  
填写支票数额to fill up a cheque zScV 9,H1  
sG0cN;I]t  
&EXql']  
;#3!ZB:}  
支票上划线to cross a cheque 6}x^T)R  
}^?dK3~q  
.-`7Av+7  
. ~G>vVb  
开发支票to make out a cheque _myam3[W  
88pz<$  
20zIO.&o  
=35EG{W(  
签发支票，开立支票to draw a cheque||to issue a cheque P)^K&7X  
RX=C)q2c  
g*- K!X6l  
'8i np[_  
透支支票to overdraw a cheque #g{ZfO[ #  
*u 3K8"XZ  
*ta|,  
u~1[nH:  
背书支票to endorse a cheque :8E(pq|1PB  
= Yh>5A  
m{_\@'q  
n|SsV  
请付票款||清付票款to pay a cheque||to honour a cheque $62ospR^Y  
'e7<&wm ia  
!7AW_l9`i  
exTpy  
支票退票to dishonour a cheque }n:'@}  
zJ3{!E}`v  
Tp)-L0kD_k  

lb {*,S  
拒付支票to refuse a cheque zg)Z2?K|;u  
!ygh`]6V  
RQ9fA1YP  
[% |i  
拒付支票to stop payment of a cheque /]F3t]FlC  
j@ UIN3  
*vCJ Tz  
f/*Xw{s#  
提示要求付款to present for payment 7$Bq.Lc#z  
mJ#u]tiL  
-?2ThvT  
QI=",vmau  
见票即付持票人payable to bearer 35B 0L.R  
6Nj\N oS  
z1T. \mzfX  
(gvaYKvr  
支付指定人payable to order tP"C>#LO  
$MfHA~^  
?bmP<(N5/  
(/v(.t  
已过期||无效out of date||stale Cbx/  
_j}|R(s*+V  
*-3K],^a  
\a< qI  
请给出票人R/D||refer to drawer dE
.R$SM  
?\(E+6tpP  
XcR2]\  
@4sv(HyDY  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X4Q? ]{  
+]Po!bN@@  
x`WP*a7Fk]  
U$# ?Lw  
文字与数字不一致words and figures differ i`FevAx;[m  
7xO =:*  
g.SFl  
sn@gchO9s  
支票 )0j^Fq5[+  
t*NZ@)>  
时间已过account closed |XtN\9V.  
g"`BNI]Qp  
ltwX-
  
%qV=PC  
更改处应加盖印章alterations require initials Xg^`fRg =T  
<wW#Wnc]  
5qt]~v%y  
\v)Dy)Vhg2  
plh.-"   
#@w8wCj  
时间已过effects not cleared 3yszfWr  
V\W?@V9g-  
(Dlh;Ic r9  
WJ<nc+/
v:  
停止付款payment stopped %nSm 32/t3  
COH0aNp;  
Xx~OZ^t&Vn  
n!2"pRIi  
支票毁损cheque mutilated aqQ YU5l4~  
}TzMWdT  
Pv17wUB  
-y5^xR  
汇款||寄钱to remit||to send money F=7X,hK  
"_eHK#)  
GPONCL8(0  
ai)S:2  
寄票供取款||支票支付to send a cheque for payment q6bi{L@/R  
GbUw:I  
$5yH(Z[[
 
Dq/_^a/1  
寄款人a remitter x{6KsYEY  
~Z9Eb|B  
!_Z knZTT  
i,r O3Jn  
收款人a remittee .vE=527g)  
|`+kZ-M*  
;R|i@[(J  
Bi;D d?.  
国外汇票foreign Bill pM],-7UM  
Jr$,w7tQn@  
Ls< ";QJc  
,pM~Phmp  
国内汇票inland Bill &_Ze@Ir-  
mk(O..)2  
|5oK04<  
9>yLSM,!rS  
跟单汇票documentary bill Ydm0  
>L\$
  
m5m}RWZ#  
i8 iv{e2  
空头汇票accommodation bill  J@sH(S  
a\;1%2a  
7#d>a=$h  
$0$'co"  
原始汇票original bill O#LG$Y n*  
I,TJV)B  
XtY!fo*  
O'm><a>8  
改写||换新票据renewed bill jBZlNEw  
zx` %)r  
,)/gy)~#  
c%y(Z5  
即期汇票sight bill||bill on demand [Jv0^"]  
JjA3G`m=  
h1}U#XV  
)4:K@  
…days after date||…days after date…日后付款 KYE)#<V}@  
wpgO09  
ha[c<e]uo[  
o>WB,i^G  
…months after date||…months after date…月后付款
"NEg]LB5  
Lzmdy0!'  
s?Lx\?T  
3y^PKIIrt  
见票后…日付款…days after sight||…days sight F.{{gpI  
Pq\ `0/4_  
0lpkG ="&r  
w>#{Nl7gz  
见票后…月付款…months after sight||…months sight h?_Cv *0q  
SeuC7!q{  
d*qb^C{'"  
0s9-`nHen|  
同组票据set of bills }9:(l  
C,;T/9  
Lk%`hsv  
 NOY`1i  
单张汇票sola of exchange||sole of exchange ga?:k,xv  
l5h+:^#M5c  
 F/pq9  
')R+Z/hG.  
远期汇票usance bill||bill at usance 6U.A/8z  
`wI$  
))T@U?r  
),{v  
长期汇票long bill zM+4<k_dH]  
^}SP,lg'  
8Z&M}Llk  
EdL2t``  
短期汇票short bill jY;T:C-T  
ak,KHA6u  
4^r4O#  
V}3'0  
逾期汇票overdue bill yMG(FAyu  
[^Z)f<l  
Clz. p  
gB _/(  
宽限日期days of grace In[rxT~K}Q  
@h&:xA56  
4nsc`Hu  
D\:dn  
电汇telegraphic transfer （T.T） <OH{7>V  
yj$$k~@  
C/$bgK[ev  
]?< wUd  
邮汇postal order||postal note （Am.）||post office order||money order BGd# \ 2  
mXYG^}  
FR9w0{o  
1Clid\T,o  
本票promissory note （P/N） noNJ+0S  
{EfA#{x  
,.kJF4s&  
>jU25"XI[  
押汇负责书||押汇保证书letter of hypothecation Y/x>wNW  
3S5`I9I  
*{_N*p\{  
T,a71"c  
副保||抵押品||付属担保物collateral security O~Jm<  
0OXl`V`w  
{|d28!8w  
h
v   
担保书trust receipt||letter of indemnity p4F%FS:`  
z''ejq  
vfd<qdi3p(  
yk0tA  
承兑||认付acceptance 8J#U=q
Yei  
XS}-@5TI  
l4gF.-.GYF  
wBWqibY|  
单张承兑general acceptance ^w!1QH0:/  
4se6+oJe  
jY2mn".N  
$>8O2p7W  
有条件承兑qualified acceptance +CVB[r#hu  
5tI#UBha  
;^TSla+t+  
\#h{bnx  
附条件认付conditional acceptance ~.tl7wKkR/  
x?UAj8z6  
ECyG$j0  
<~*[OwN  
部分认付partial acceptance   fikDpR