[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。   i]8HzKuiW  
会计报表statement of account ! /G2vF"  
WJ$D]7  
0 ;$[  
>HatbbA  
往来帐目account current
^PIUA'  
ahNpHTPa  
q.0a0/R  
M]YK]VyG  
现在往来帐||存款额current accout * 8 n0  
K_ P08  
V3WHp'1  
z=>U>  
销货帐account sales 12;"=9e!  
7A|n*'[T>  
1.YDIB||  
\Tf845  
共同计算帐项joint account g+o
S bC  
oJJ2y  
b: UTq 7^  
ftB-g ItV  
未决帐项outstanding account y@"6Dt|  
( /{Wu:e  
Heatt?(RR  
g$<Sh.4A  
贷方帐项credit account||creditor account p`lv$ @q'  
4(>|f_$  
6m_ fEkS[  
E}K6Op;=v5  
借方帐项debit account||debtor account 5J
d(&k8%  
?4Z`^uy  
BwwOaO@L  
Vo^ i7  
应付帐||应付未付帐account payable F)'kN2  
n}(/>?/  
P!@b:.$  
.}Va~[0j  
应收帐||应收未收帐account receivable 9frLYJz"  
sJ[I<
 
{/SUfXq  
oUrNz#U  
新交易||新帐new account t'Zq>y;yg  

(27bNKr  
bK:mt`  
 ,83%18b  
未决帐||老帐old account -0rc4<};h  
OKs1irt5  
9?$Qk0jc  
!5lb+%7  
现金帐cash account c\cPmj@  
ha+)ZF  
EaaLN<i@0  
7M;7jI/C  
流水帐running account (/TYET_H  
)Y.H*ca  
-?L~\WJAL  
M4[(.8iE  
暂记帐||未定帐suspense account wWjZXsOd  
JmL{&  
.|Unq`ll  
XS+2OutVo  
过期帐||延滞帐overdue account||pastdue account z2'3P{#s  
bzYj`t?  
6  axe  
@@->A9'L  
杂项帐户sundry account [XK^3pT_  
;7,>2VTm  
>@?!-Fy5  
!R@v\Eu  
详细帐单||明细表detail account Sep/N"7~t  
(R^X3  
&c[.&L,w4  
8SH&b8k<<  
呆帐bad account j{QzD^t  
/j%(Z/RM  
S9\_ODv  
haNi[|  
会计项目title of account W}^X;f  
p1}umDb%  
#6okd*^  
d2'1 6.lV  
会计薄||帐薄account-book >~_oSC)E
 
\N3A2L)l  
VY9o}J>,w  
 mE1m  
营业报告书||损益计算表account of budiness||business report D1G9^7:^E  
_=Y?' gHH  
":
igYh  
AN)exU ?  
借贷细帐||交验帐account rendered ^HiI
   
EhWYFQ  
y}5:CZ  
NgI n\) =0  
明细帐account stated ]*/%5ZOI&
 
nC6 ;:uM  
$c^,TAN  
:X+!W_xR  
与…银行开立一户头to open an account with 
5N~JRq\  
opaRk.p  
kH4xP3. i  
{ pJf~  
与…银行建立交易to keep account with pDYcsC{p  
pc
+'/~  
n,Gvgf  
1iLr KA  
继续记帐to keep account ;*+wg5|  
:<QmG3F  
.#Vup{.  
bz'#YM  
与…有交易to have an account with NQ3EjARZt  
G*N}X3H:o  
Ea<kc[Q  
[\BLb8  
作成会计帐||有往来帐项to make out an account with /
^M|$JRI  
!pJd^|4A]  
j3t,Cx  
b fj]Q  
清算||清理债务to make up an account c9/&A  
#_pQS}$  
$:}sm0;  
r,8~qHbOT  
清洁帐目||与…停止交易to close ones account with S4O'N x  
l$:?82{  
UD0#Tpd7  
)&px[Dbx  
结帐to close an account >{1 i8 b@  
ehTRw8"R  
v\ <4y P  
]8o[&50y  
清理未付款to ask an account||to demand an account xf|vz|J?y  
2~B9 (|  
JqTR4[`Z\  
:jHDeF.A  
结清差额to balance the account with ~q,Wj!>Ob  
|!6<L_31%  
:ceT8-PBRx  
!;%+1j?d  
清算to settle an account||to liquidate an account||to square an account H"b }l f  
7*>(C*q=  
Cj5=UUnO  
W*WSjuFr2  
审查帐目||监查帐目to audit an account qBDhCE  
~!7!Y~(+  
o |"iW
" +  
U UY
x-x  
检查帐目to examine an account \R|qXB $  
ozUsp[W >  
(Kg( 6E,  
L|y9T{s  
转入A的帐户to charge the amount to As account H[[#h=r0f  
"QLp%B,A  
bH`r=@.:cu  
j21>\K!p  
以计帐方式付款to pay on account aS/MlMf  
78h!D[6  
[J\! 2\Oo  
&s~b1Va  
代理某人||为某人on ones account||on account of one neBc
S[  
.vov ,J!Y  
)\m%&EXG{  
b FB.hkTP  
为自己计算||独立帐目on ones own account Xf%wW[~  
*5z"Xy3J  
|y DaFv  
%(ms74R+  
由某人收益并负风险on ones account and risk||for ones account and risk t2h I^J0y  
*}RV)0m if  
(_nU}<y_i  
k`=&m"&#  
由某人负担for ones account||for account of one "}^}3"/.  
#4Ltw,b^  
(Y~gItej  
7*(K%e"U  
按某人指示||列入某人帐户by order and for account of one z|v/hUrD  
F-GrQd:O=  
xY@<<  
a" !r]=r  
列入5月份帐目for May account [WUd9fUL  
Q60'5Wt  
bOdQ+Y6  
WKB K)=  
编入某中帐项下to pass to the account of||to place to the account of 9/dI 6P7  
XLj|y# h  
Psw<9[  
fK10{>E1  
寄出清算书to send in an account||to send in render an account LNOz.2fr>  
[?S-on.  
D[Kq`  
.2x`Fj;o1  
支票薄cheque book m/p:W/0L  
4%>2>5  
6fV;V:1{  
R=<uf:ca  
支票陈票人cheque drawer qs3V2lvYw{  
xi}3)5  
+qee8
QH  
i _YJq;(  
持票人cheque holder I9hZ&ed16  
@% .;}tC  

fa2hQJ02  
>"<<hjKJ  
不记名支票cheque to bearer||bearer cheque !"bU|a  
jPmp=qg"q  
&b=OT%D~FU  
`Oe"s_O#  
记名支票||认人支票cheque to order 2SJ|$VsLaE  
!w{(}n2Wq  
[zr2\(  
JqP~2,T  
到期支票antedated cheque H57wzG{xG  
{"hyr/SKd  
p&W{g$D>  
>L,Pw1Y0W[  
未到期支票postdated cheque 9e0t  
i?]`9z  
UY/qI%#L#,  
x2Dg92  
保付支票certified cheque m?`?T   
A*TO0L  
4C`p`AQqpQ  
&m{vLw  
未获兑现支票，退票returned cheque sg8j}^VI  
FGu#Pa  
/5j]laYK)  
f1 Zj:3e  
横线支票crossed cheque 6'i
a^om  
7Lx=VX#]q  
mM\jU5P:^  
\><v1x>;  
普通横线general crossing i1DJ0xC]  
e)2w&2i`(F  
h
g+0!DVx  
c-=z<:Kf  
特别横线special crossing Bw4 _hlm  
ebIRXUF}>  
SoNT12>  
C#:L.qK  
空白支票blank cheque O"m(C[+[  
4j}uVGi{e  
IpKpj"eoLy  
/}R*'y  
失效支票，过期支票stale cheque >f-*D25f%  
z1m$8-4  
D0 ,t,,L  
G\/7V L  
普通支票open cheque `Uy4>?  
<XH,kI(%  
f]DO2r  
ghDOz 3  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount w/Y6m.i1  
'h{| ]  
f~v@;/HL  
|$sMzPCxOk  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k/.a yLq  
/..a9x{At>  
ILMXWw  
} .'\IR  
支票换现金||兑现to cash a cheque sX|bp)Nw  
OQ*rxLcA  
$pfN0/`(  
9
5b65f  
清理票款to clear a cheque taqmtXU=(  
wfrSI:+>  
YZQF*fj  
)~=g}&  
保证兑现to certify a cheque %G/j+Pf  
WzdE XcY  
%fB!XCW  
v>E3|w%  
填写支票数额to fill up a cheque 3p#BEH<re  
48"=,IrM  
W B7gY\Y&M  
;ep@ )Y  
支票上划线to cross a cheque y)0wM~E;2  
[zc8f  
,B||8W9  
m1,yf*U  
开发支票to make out a cheque rLJjK$_x  
Y0ouLUlI  
t7qzAr  
~-K<gT/  
签发支票，开立支票to draw a cheque||to issue a cheque ^K`Vqo  
5_E,x  
X@up=
%(  
$C`Y
Vv%?0  
透支支票to overdraw a cheque 8 rA'd  
{>8u/  
PBY^m+  
Ph/!a6y  
背书支票to endorse a cheque X2S:"0?7  
ZGbY  
:9f/d;Mo3  
}S}9Pm,:  
请付票款||清付票款to pay a cheque||to honour a cheque ^: 64(7  
C .{`-RO  
w;8VD`>[|  
5.X`[/]<r  
支票退票to dishonour a cheque X9/]<Y<!  
XR.Sm<A[  
?0VETa ~m  
-:
NFF'  
拒付支票to refuse a cheque =b[q<p\  
 SE D_^  
-wUw)gJbM  
C|H/x\?zRv  
拒付支票to stop payment of a cheque DqbU$jt`  
;+Uc}=  
J6W "t  
=VPJ m\*V  
提示要求付款to present for payment aFtL_# U  
r8Pdk/CW^  
`8<h aU  
2nA/{W\hC  
见票即付持票人payable to bearer <Q|(dFr`v  
OF/DI)j3  
H;=++Dh  
qGH\3g-  
支付指定人payable to order 0Er;l|  
'X{J~fEI!  
,!'L~{  
[7*$Sd  
已过期||无效out of date||stale 3Z-N*bhC  
+!9&zYu!  
H<wrusRg  
Md(h-wYr  
请给出票人R/D||refer to drawer <|R`N)AV;  
Bgy?k K2[  
q>H f2
R  
A57e]2_  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ._5"FUg  
t$yt8#Tk  
d-BUdIz  
/\C
5`>x  
文字与数字不一致words and figures differ f{j(H?5  
,a1 1&"xl  
nW7Ew <`Q  
(HD=m,}  
支票 [yf&]0  
A:5B6Z  
时间已过account closed qsTB)RdjP%  
6-vQQ-\  

e~iPN.'1  
\]gUX-  
更改处应加盖印章alterations require initials F3 z:|sTqc  
p?qW;1  
0b~{l;  
vh">Z4  
=p29}^@@t  
;*=MI/"N  
时间已过effects not cleared TU(w>v  
u#sbr8Y  
\~bx%VWW4  
oGa 8#>  
停止付款payment stopped k6mC_  
oM4Q_An  
Jkq?wpYp  
s`E^1jC  
支票毁损cheque mutilated pk5
W!K  
t3b64J[A{  
?O!'ZZX  
oiL^$y/:;z  
汇款||寄钱to remit||to send money <~}#Q,9  
'4J];Nj0  
U9ZWSDs  
c2iPm9"eh  
寄票供取款||支票支付to send a cheque for payment n0*a.  
1y)|m63&  
VM[U&g<8n  
d
D{{G:V  
寄款人a remitter S+7:fu2?+  
*'&mcEpg  
6;
8Jy  
asQXl#4r  
收款人a remittee L dyTB@  
0-!K@#$>=  
/ 18VQ  
pf'-(W+  
国外汇票foreign Bill +>,4d  
|&hu3-(  
H*M)<"X  
h;(#^+LH  
国内汇票inland Bill Spt]<~  
RV2s@<0p  
[EX@I =?  
TDtS^(2A7K  
跟单汇票documentary bill 2G9sKg,kL  
$% ts#56*  
0s#
`H  
ARt+"[.*p  
空头汇票accommodation bill ]*M-8_D  
RO?%0-6O&  
kUp[b~  
OE4hGxG  
原始汇票original bill `J(im  
S3oSc<&2  
viP.G/(\]  
qek[p_7  
改写||换新票据renewed bill &1:_+  
$aFCe}3b<  
.*bu:FuDE  
,iQRf@#W_b  
即期汇票sight bill||bill on demand `- \J/I  
NLz[F`I  
! &k}YF  
!Xzne_V<  
…days after date||…days after date…日后付款 nhm)P_p   
c[I4'x  
scsN2#D7U/  
PDEeb.( .  
…months after date||…months after date…月后付款 *C*'
J7  
rv\yS:2  
RzOs,  
kX2bU$1Q,i  
见票后…日付款…days after sight||…days sight z!<X{& e  
?C[W~m P  
b,8\i|*!f  
:=iP_*#  
见票后…月付款…months after sight||…months sight ~KW|<n4m  
[]vt\I ;  
b85r=tm   
K9*vWoP'  
同组票据set of bills 4zRz U  
B`)gXqBt  
(rHS2SA\5  
7l%]/`Y-  
单张汇票sola of exchange||sole of exchange xDU{I0M  
Hj>(kL9H  
zree}VqD;5  
ID#p5`3n  
远期汇票usance bill||bill at usance ]f3eiHg*  
L>&o_bzp  
0Q]ZS  
J*nQ(*e  
长期汇票long bill r?w^#V  
xejQ!MAB  
8K]5fkC|  
/.{q
2]  
短期汇票short bill gB;5&;T:  
AO R{Xm  
6dCS Gb  
s?:&#  
逾期汇票overdue bill 2+2Gl7" s  
I:ag}L 8`  
zXop@"(e  
(SEE(G35  
宽限日期days of grace *Va;ra(V2  
C
w*: `  
cIL
I%W1  
,u:J"epM  
电汇telegraphic transfer （T.T） CWTPf1?eB  
eVXlQO  
iB]xYfQ&@V  
xksd&X:  
邮汇postal order||postal note （Am.）||post office order||money order "}ms|  
JZa^GW:YQh  
Z8X=Md8=  
Cj ,Yy  
本票promissory note （P/N） 5Hli@:B2s  
+PlA#DZu  
YKUb'D:t]  
95wi~ ^^  
押汇负责书||押汇保证书letter of hypothecation o*[n[\cR  
[{i"Au]  
r~q(m>Ct6  
EDl*UG83G  
副保||抵押品||付属担保物collateral security nE2w?  
qy9RYIfZ  
/tG0"
1{  
P?#I9y7iP  
担保书trust receipt||letter of indemnity Ke *tLnO  
<W
Hu</  
,esryFRG  
m=qEQy6#2u  
承兑||认付acceptance F&Bh\C)]  
nmH1Wg*aW  
 .J0Tn,m
 
1I=>
0c  
单张承兑general acceptance R/_bk7o]H  
\W,,@-  

D?Mj<||  
DR%16y<h  
有条件承兑qualified acceptance )U?5O$M;lE  
vhEqHjR:  
B2R^oL' }  
cbton<r~  
附条件认付conditional acceptance 1 +0-VRl  
5 $vUdDTg  
xy^t_];X  
 1?oX"  
部分认付partial acceptance   NMM$ m!zg