[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。   #~
6X9,x=  
会计报表statement of account ^p~3H  
sv*xO7D .  
k= 9a/M u  
l 4cTN @E  
往来帐目account current "oCXG`.k&  
Byns6k  
5dLb`Gf  
o&E2ds3  
现在往来帐||存款额current accout 4hV~ ir  
~ [=2d a  
gjy:o5{vA*  
3]/Y=A  
销货帐account sales g@S?5S.Av  
": ^cb =  
Va\?"dH>M  
v?4MndR  
共同计算帐项joint account 1L.yh U\  
7/Mhz{o;W  
4!<[5+.  
{qBbzBG  
未决帐项outstanding account NZ~"2~Hh  

Jz)c|8U  
"cX*GTNi8  
UyOoyyd.  
贷方帐项credit account||creditor account JZ0u/x5  
qCYXkZ%`  
q*{Dy1Tj  
r/6h}  
借方帐项debit account||debtor account qgsKbsl  
e@L7p,  
%-[U;pJe;  
.Ue1}'v*,  
应付帐||应付未付帐account payable MXuiQ;./  
.JL?RH2@8  
qn@:A2ed  
Yc1ve  
应收帐||应收未收帐account receivable J9/}ZD^  
54, (;  
L-(.v*  
6}e"$Ee}9  
新交易||新帐new account $v

+t~b  
(SYSw%
v$A  
SiQszV.&  
<lwkjt=RV  
未决帐||老帐old account j]5bs*G  
KZSvT{  
GFBku^pi  
X Sw0t8  
现金帐cash account -V)DKf"f  
Q'S"$^~{  
o Kfm=TbY  
`V[{,!l;X  
流水帐running account pe$l'ur
 
rS
vQarT  
T#e ;$\  
G\ht)7SGgf  
暂记帐||未定帐suspense account y 6nPs6kR  
6S#e?>"+  
S( r Fa  
G\1\L*+0  
过期帐||延滞帐overdue account||pastdue account (" B[P/  
5u-jjUO  
? @Y'_f  
L^0s  
杂项帐户sundry account F"<TV&xf  
Th6xwMq  
iFy_D  
P[E5e+A)  
详细帐单||明细表detail account [_h/DhC:+  
(}u2) 9  
?W(>Yefk  
hc;8Vsa  
呆帐bad account 54%@q[-  
KK%R3{  
$kA'9Y  
 ]%L?b-e  
会计项目title of account >qBQfz:U>  
zFqlTUD`t  
/RzL,~]  
eJJD'Z  
会计薄||帐薄account-book )E.!jL:g  
S_VZ^1X]  
[Grd?mc#  
bZ$;`F5})  
营业报告书||损益计算表account of budiness||business report *|T]('xwC  
*+ql{\am4N  
n5~7x   
dC7YVs_,#  
借贷细帐||交验帐account rendered }9GD'N?4  
j[Y$)HF  
-<[MM2 Y  
.BR2pf|R  
明细帐account stated Wz~=JvRHh  
W/3,vf1
 
%)$^_4.g  
]b"Oy}ARW  
与…银行开立一户头to open an account with ]{Ytf' bG  
s^{hdCCl67  
\CP)$0j-&o  
H<|ilL'fX  
与…银行建立交易to keep account with PtUea  
Nm.
H
  
*oC],4y~D  
wE.CZ%f  
继续记帐to keep account fZqqU|tq  
L|wD2iw  
UbD
1h_b  
rff=ud>Jf  
与…有交易to have an account with ZH:-.2*cj  
pO*$'8L  
]ZD W+<  
)AxgKBW  
作成会计帐||有往来帐项to make out an account with aL9yNj
}2  
&Hb;; Ic(  
v-k~Q$7
~  
[]'gIF  
清算||清理债务to make up an account "0Wi-52=V  
OT*C7=  
OlW|qj  
EqN<""2  
清洁帐目||与…停止交易to close ones account with JumZ>\'p(  
kK27hfsw  
dr|>P*  
TY(B]Q_o  
结帐to close an account i'w8Li  
tl 0_Sd  
Rqi=AQ  
cBZKt  
清理未付款to ask an account||to demand an account L\cd=&b`  
otA59 ;Z  
0zQ^ 6@  
LH=gNFgzt  
结清差额to balance the account with q#{.8H-X'  
\~sc6ho  
O% g Q  
! :[`>=!  
清算to settle an account||to liquidate an account||to square an account PTU_<\  
~$I9%z7@  
_JVFn=  
-C]k
YQ  
审查帐目||监查帐目to audit an account )\ `AD#  
y /$Q5P+o  
b`%3>  
|K|[>[?Z/  
检查帐目to examine an account V`c" q.8  
E,~|-\b}h  
4LEWOWF}  
(E{>L).~  
转入A的帐户to charge the amount to As account rq>}] U  
~4 ~c+^PF  
DjyqQyq~  
dRdI('  
以计帐方式付款to pay on account N\,[(LbA
&  
b^*9m PP  
L701j.7"  
\# p@ef  
代理某人||为某人on ones account||on account of one B0h|Y.S8%1  
9J3@8h p  
I7@|{L1|FB  
1@dB*Jt  
为自己计算||独立帐目on ones own account / [s TN.MG  
O$q xo &  
`"(FWK=8)"  
Su]@~^w  
由某人收益并负风险on ones account and risk||for ones account and risk F@]9oF  
,4Q1[K35B  
GI se|[p  
*1H8 &  
由某人负担for ones account||for account of one @ 0'j;")XV  
r}**^"mFy  
- w{`/  
0N |l1Sn  
按某人指示||列入某人帐户by order and for account of one t@&U2JaL>W  
R@X65o  
8l1s]Kqr  
K2XRKoG  
列入5月份帐目for May account `!udU, |N  
g<E[IR  
%,1xOl4l  
vGCvJ*4!  
编入某中帐项下to pass to the account of||to place to the account of tx*L8'jlN  
fT2F$U  
yTxrbE  
C`@gsF"<7  
寄出清算书to send in an account||to send in render an account %`_Rl>@K=  
K7 J RCLA  
W?F Q  
Ybkydc  
支票薄cheque book 7es<%H  
`f[  
(GW"iL#.  
oH,{'S@q  
支票陈票人cheque drawer &o;d  
Ke;eI+P[  
f7SMO-3a  
BXb=NE   
持票人cheque holder 3'7]jj  
Ob&m&2
s,  
V0<g$,W=  
:R-_EY$k6  
不记名支票cheque to bearer||bearer cheque B? aMX,1  
g5C$#<28  
'8yCwk  
>T#" Im-  
记名支票||认人支票cheque to order J2Mq1*Vpq  
d=p=eUd2  
E!9(6G4  
4;bc!> sfC  
到期支票antedated cheque Ygbyia|  
S\SYFXUl  
iG ,z3/~v  
] $,3vYBf  
未到期支票postdated cheque SHYbQF2  
T)I\?hqTB  
xHD$0eq  
GJ{XlH  
保付支票certified cheque fm^J-  
L)n_  Q  
K(uz`(5  
%a?\y_a=b  
未获兑现支票，退票returned cheque SsEpuEn  
y9N6!M|'y  
#P1U]@  
Zq~Rkx  
横线支票crossed cheque 6)PnzeYW  
KO\-|#3y>  
tVe=c  

wmA TV/  
普通横线general crossing ' <?=!&\D  
f5Hv![x  

0R,.  
gZ|!'  
特别横线special crossing r8tW)"?  
RrT`]1".  
Cw"[$E'J  
sPMICIv|  
空白支票blank cheque !9{hbmF#  
)}7X4g6X   
WH"'Ju5}  
}[=)sb_  
失效支票，过期支票stale cheque 8`wKq6
 
N4z[=b>  
'd|!Hr<2  
rvU^W+ d  
普通支票open cheque l^^Z}3^Rk  
A 0Q`Aqs  
fk9q3  
Eg&:yF}?(  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tZv^uuEp3  
^s #+`Y05/  
L/E7xLz  
wwRPfr[  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %gQUog  
+V(^"Z~  
spTz}p^\O  
XdmpfUR,13  
支票换现金||兑现to cash a cheque M7T
*J>i  
lXF7)H&T  
-L4G)%L\  
Caz5q|Oo  
清理票款to clear a cheque t%G.i@{pkp  
MGq\\hLD\-  
i=*H|)  
Sa%%3_&  
保证兑现to certify a cheque ce#Iu#qT  
*>"NUHq  
U?d I  
+$#<gp"  
填写支票数额to fill up a cheque Mtv{37k~  
` d^Q!QxE  
\<(EV,m2  
0e+#{k  
支票上划线to cross a cheque t)Cf ]]dV  
uY(8KW  
1pg#@h[|t  
I]i( B+D  
开发支票to make out a cheque =4'V}p  
4`)r1D!U  
maDWV&Db  
/V{UTMSz  
签发支票，开立支票to draw a cheque||to issue a cheque [|YvVA  
1x=x,lcL  
`"[qb ?z  
S9r?= K  
透支支票to overdraw a cheque zw U[!i)  
j{r@>g;3  
#;~HoOK*#  
^"D^D`$@  
背书支票to endorse a cheque {d*OJ/4  
Bm,Vu 1]t  
+v 3:\#  
wggB^ }~  
请付票款||清付票款to pay a cheque||to honour a cheque hSw=Oq82  
Z'j[N4%B
K  
2"?DaX  
2C}Yvfm4  
支票退票to dishonour a cheque 8C8S)
;  
De^
:9<{jc  
W90!*1  
i0$*):b  
拒付支票to refuse a cheque O1c:X7lHc  
7 s{vou  
~tt\^:\3~S  
` 6*]cn#(  
拒付支票to stop payment of a cheque =k.%#h{  
`7w-_o %  
MTCfs~}m  
!L9OJ1F  
提示要求付款to present for payment gN/>y1{a  
\u{4=-C.  
Lo_+W1+  
8ta@@h  
见票即付持票人payable to bearer ,3 /o7'  
#@OPi6.#!<  
OqIXFX"  
z2t+1In,  
支付指定人payable to order Nj3iZD|  
-*4*hHmb  
Q17d
cgd  
18sc|t  
已过期||无效out of date||stale KS93v9|  
z,ERq,g+L  
kMu rNA=  
rkR5>S( 2M  
请给出票人R/D||refer to drawer C 5gdvJN  
,G%UU~/a  
FMeBsI9pL  
$'3
xl2T  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f0sGE5  
vio>P-2Eho  
ltgtD k  
b{ xlW }S  
文字与数字不一致words and figures differ Jg[Ao#,==  
}' AY#g  
F""9O6u  
Rv9jLH  
支票 &H;,,7u  
z``wqK  
时间已过account closed t  kj  
4\&Y;upy+  
aqI"4v]~b  
|A'I!Jm  
更改处应加盖印章alterations require initials Ql)hIf$Oo  
Pn OWQ8=  
n_km]~  
8^ f:-5  
{m>yl E  
|} b+
$J  
时间已过effects not cleared i>YQ<A1  
i)|jLrW~e  
\6SjJ]o>  
Z)W8Of_  
停止付款payment stopped $!.>
)n  
PtbaC6"\  
WqNXE)'  
xz"60xxY  
支票毁损cheque mutilated -Y/i h(I^  
+n;nvf}(  
zk8)!Af  
43AzNXWF8  
汇款||寄钱to remit||to send money h
vw9i7#  
~< bpdI0  
0wv#AT  
0Xh_.PF  
寄票供取款||支票支付to send a cheque for payment , O5X80'.g  
(4R(5t  
*tF~CG$r  

E:pk'G0bZ  
寄款人a remitter aP   
4$&l`yWU+  
:uo1QavO@,  
=WY 'n l'  
收款人a remittee S"Cz. bv  
QE(.w dHP  
lWId 0eNS  
,D+ydr  
国外汇票foreign Bill ^r\rpSN  

`3rwqcxA  
{'O><4  
F(HfXY3  
国内汇票inland Bill 46A sD  
]u_j6y!  
C:J;'[,S  
+H2Jhgi  
跟单汇票documentary bill /e'3\,2_  
Wm}c-GD  
'K,\
  
r.H`3 m.0q  
空头汇票accommodation bill %hnBpz  
,@ 8+%KqG  
&R72$H9C8i  
YJ _eE  
原始汇票original bill jfxNV2[  
~
wb1sn3  
,&t+D-s<f  
i<Vc~!pT  
改写||换新票据renewed bill +FTc/r  
{[oNUzcd  
g<:Lcg"u  
_ >OP  
即期汇票sight bill||bill on demand bBjr hi  
H`JFXM
a<  
b{
A[\ "  
aDbqh~7  
…days after date||…days after date…日后付款 v/`D0g-uX)  
ob.<j  
 q#K{~:  

4era
5=  
…months after date||…months after date…月后付款 8MJJ w;  
@j46Ig4
~b  
oPSPb(.  
Mg2+H+C~:  
见票后…日付款…days after sight||…days sight FZe/3sY  
/ G||_Hc  
-/Q5?0z  
X{-4w([  
见票后…月付款…months after sight||…months sight Th)
  
FOTe,F.8  
KYFKH+d>m  
Y+?QHtZL  
同组票据set of bills h[ .  
gX}'b\zxC  
|a(KVo  
^)AECn  
单张汇票sola of exchange||sole of exchange [?]N GTr#  
VE|:k:};  
uF7vba$  
b;i*}4h!  
远期汇票usance bill||bill at usance 5GsmBf$RUb  
5nG\J g7  
/Ew()>Y  
Fy=GU<&AI  
长期汇票long bill CNB weM  
"-4|HA  
x93@[B*%  
+b|F_  
短期汇票short bill -KiPqE%&G  
&[ })FI  
S<mZs;  
0Wr<l%M)+  
逾期汇票overdue bill { *_Ln  
aHhLz>H'  
q\fbrv%I4  
1-kuK<KR  
宽限日期days of grace 529;_|  
6{2y$'m8  
;z:Rj}l  
odP<S.  
电汇telegraphic transfer （T.T） $fb%?n{  
8FsQLeOE  
?JuJu1  
Pf;OYWST  
邮汇postal order||postal note （Am.）||post office order||money order f|> rp[Gk  
-laH^<jm5  
H
Sruue8  
}QE.|.fA1  
本票promissory note （P/N） ']}-;m\  
5wK==hZ  
1mFH7A($  
,:S#gN{U  
押汇负责书||押汇保证书letter of hypothecation (Jq m9  
L$ T2 bul  
]
[ $UN  
}?m0bM  
副保||抵押品||付属担保物collateral security rz|T2K  
x?i wtZ@  
{z oGwB  
OTy!Q,0$.  
担保书trust receipt||letter of indemnity htB2?%S=T  
>N^<Q4%2  
I
OHWb&N6  
rJ/HIda  
承兑||认付acceptance 0akJv^^D  
Au2^ T1F  
dsIbr"m  
G4 7^xR  
单张承兑general acceptance 5OdsT-y  
=Uk#7U"P  
I Fw7?G,  
< F5VJ  
有条件承兑qualified acceptance W6?=9].gc  
p\zqZ=s  
L=(-BYS  
g$Tsht(rHD  
附条件认付conditional acceptance ,ei9 ?9J1  
`0upm%A  
pj%]t  
TQ\#Z~CbK{  
部分认付partial acceptance   TG=A]--_a