[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。   ^39lUKL  
会计报表statement of account ~?FhQd\Q  
?{e}ouKYX1  
/KNDo^P  
v?Utz~lQ  
往来帐目account current f 9Kt>2IN  
I]E 3&gnC  
I7~) q`  
=^i K^)  
现在往来帐||存款额current accout /R&h#;l  
>0W P:-\*  
p4*L}Q  
{ywwJ  
销货帐account sales oeB' {bG  
],k~t5+  
IWq#W(yM  
gWzslgO6  
共同计算帐项joint account D>-r `  
}ML2-k  
DA.k8M  
8-B7_GoJ+B  
未决帐项outstanding account 3%5a&b  
>6HGh#0(p  
qz{9ND|)  
T7^;!;i`X  
贷方帐项credit account||creditor account V~ORb1  
1P*hC<  
R$8{f:Pj  
!*Eu(abD  
借方帐项debit account||debtor account . ump? M  
zh*D2/r  
YrB-n   
6{Q-]LOc[.  
应付帐||应付未付帐account payable ao"2kqa)r  
`SsoRPW&$  
Dws) 4hH  
)N8b
OI  
应收帐||应收未收帐account receivable fg3Jv*  
}`g-eF>p  
o3/o2[s  
YLGE{bS  
新交易||新帐new account
[I3Nu8  
"`V@?+3  
tVEe)QX  
lz~^*\ F  
未决帐||老帐old account 4,z|hY_*t  
nOvR, 6  
~x\uZ^:  
T\uIXL?3  
现金帐cash account ,MNv}w@  
45sEhs[$  
ld@+p  
l|?tqCT ^h  
流水帐running account 1+uZF  
3NL
n}  
]690ey$E:j  

jez0 A  
暂记帐||未定帐suspense account 0Eb4wupo  
t{jY@JT|  
:LY.C<8  
>5Yn`Fc5  
过期帐||延滞帐overdue account||pastdue account f7~dn#<@  
*VsVCUCz5*  
V;xPZ2C;  
MmN{f~Kq9  
杂项帐户sundry account X]
p3? "7  
9 A ?{}c  
j'z#V_S  
!q\=e@j-i  
详细帐单||明细表detail account 7,+eG">0  
.iRKuBM/  
IDH~nMz  
:^3)[.m  
呆帐bad account {x_.QWe5  
E(4c&  
/B@{w-N  
LBCH7@V1yR  
会计项目title of account eyDV911  
?f"5yQ-B  
at
_*Zh(  
m7'<k1#"Y  
会计薄||帐薄account-book \mc0fY  
5p[}<I{  
EVX3uC}{  
W/!P1M n  
营业报告书||损益计算表account of budiness||business report f[k#Znr  
q>2bkcGY#  
!Zj]0,^  
*#XZ*Ga  
借贷细帐||交验帐account rendered x950,`zy  
 @./h$]6  
lLTqk\8g  
Q%JI-&K  
明细帐account stated z3+@[I$  
?7aZU  
d2`g,~d  
\sAaVdZJH(  
与…银行开立一户头to open an account with ,IjZQ53q~  
(?|M'gZ  
f,cd =vGj  
O
:wG/et  
与…银行建立交易to keep account with MN
d\)nX  
gm-[x5O"  
ZZT #V%Q=u  
Food<(!.>  
继续记帐to keep account 6eV#x%z@v'  
7&ED>Bk  
4b2d (x)0X  
!{lH*  
与…有交易to have an account with 1#A$&'&\J;  
h3CA,$HJ  
1hG#  
y/Xs+ {x  
作成会计帐||有往来帐项to make out an account with xs{pGQ6
Q  
X2|~(*  
l{k_;i!D  
, QcS[9$  
清算||清理债务to make up an account 32YbBGDN!f  
Y,}_LS$f  
@sXv5kZ
:  
%\m"Y i]  
清洁帐目||与…停止交易to close ones account with yq%5h[M  
Ya
C%69C'  
n3a.)tcC  
{~U3|_"[pX  
结帐to close an account .e~"+Pe6b  
L' = \|r  
M13HD/~O  
 /|0-O''  
清理未付款to ask an account||to demand an account =>
$)F 4LW  
;g|Vt}a&4  
a`!Jq'  
N6Mr#A-{  
结清差额to balance the account with ue_ wuZi  
4ijtx)SA  
c#n 2
!  
|[*Bn3E:  
清算to settle an account||to liquidate an account||to square an account y}?|+/ dN  
ORExI.<`W  
#a
8kA"X  
mO>L]<O  
审查帐目||监查帐目to audit an account 5C Dk5B_  
QUrPV[JQ  
23}` e  
aGD< #]  
检查帐目to examine an account U+Y(:  
b,xZY1 a  
8z9{H  
QQ(}71U  
转入A的帐户to charge the amount to As account n|i:4D  
@-$8)?`q  
aFnel8  
39X~<\&'  
以计帐方式付款to pay on account lzEynMO+  
4>KF`?%4  
KdVKvs[  
u^Q`xd1  
代理某人||为某人on ones account||on account of one 6r)P&J  
./YR8#,  
^tB1Nu%  
Tc WCr  
为自己计算||独立帐目on ones own account kaBjA*  
da$FY7  
xRh 22z  
=X$ieXq|  
由某人收益并负风险on ones account and risk||for ones account and risk Xq TguO'  
$Z]&3VxxY  
(80m'.X  
x?h/e;  
由某人负担for ones account||for account of one ')m!48  
<Ky-3:pxeM  
86ao{l6lC  
lTx_E#^s  
按某人指示||列入某人帐户by order and for account of one &,nv+>D  
98[uRywI  
8Y( $ F2  
cAWn*%  
列入5月份帐目for May account |2
(q9j  
?UXFz'  
fQ<sq0'e\  
3lP;=*m.  
编入某中帐项下to pass to the account of||to place to the account of {;yO3];Hqw  
<FT7QO$I  
TGCB=e  
SI7rTJ]/  
寄出清算书to send in an account||to send in render an account 1NZ"\9=U  
sZ `Tv[  
8U{D)KgS  
? x)^f+:9|  
支票薄cheque book 7)Toj  
iU)I"#\l'k  
HbTVuf o
 
H/,KY/>i  
支票陈票人cheque drawer ;:;E|{e  
e5L+NPeM6v  

S=@+qcI  
{:X'9NEE  
持票人cheque holder =ZgueUz,  
+f3Rzx]  
_4S^'FDo   
:'%6
  
不记名支票cheque to bearer||bearer cheque G%W9?4_K  
}lZEdF9GhG  
",#.?vT`  
9CDei~   
记名支票||认人支票cheque to order ipSMmp B  
"[)G{VzT  
T4eJ:u*;  
'xW= qboOp  
到期支票antedated cheque BA;r%?MRL  
,KY;NbL-Jp  
o[C^z7WG0  
vq$6e*A  
未到期支票postdated cheque omG2p  
u0C:q`;z  
IwyA4Ak Ru  
*!5CL'  
保付支票certified cheque z/7q
#~J,  
bt}8ymcG  
}\a#e^-xQ+  
g"-j/ c  
未获兑现支票，退票returned cheque Wf~^,]9N  
~
k*]Z
8Z  
.:S/x{~  
-&/?&{Q0  
横线支票crossed cheque C,|&  
Jqoo&T")  
l+ } =D@l  
~ #jQFyOh  
普通横线general crossing dX[I :,z*  
LjZlKB5C  
[gWeD  
7[ ovEE54  
特别横线special crossing ff--y8h  
VU3RFl  
w{ja*F6  

.f~9IAXP`  
空白支票blank cheque WjVBz   
|<W$ rzM  
(5T>`7g8  
VG5+ u,U6>  
失效支票，过期支票stale cheque 5`h 6oFxGp  
/@LkH$  
,np=m17  
(4H\ho8+mp  
普通支票open cheque G(E1c"?  
1*O|[W  
is;g`m  
"Q:Gd6?h;  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V,r~%p  
E,i^rAm  
(-C)A-Uo&  
HUKrp*Hv  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =!TUf/O-  
Y9.3`VX  
GQ(Y#HSq  
A7 RI&g v5  
支票换现金||兑现to cash a cheque 1RAkqw <E  
]d
*9@+Iu  
}dc0ZRKgx  
E'6>3n  
清理票款to clear a cheque '54\!yQ<{  
Vgm*5a
6t  
hFV,FBsAO  
TQ
R5V\{&%  
保证兑现to certify a cheque ^O}a,  
V]zZb-m=  
-2hirA<^  
-2.7Z`*(  
填写支票数额to fill up a cheque @eYpARF  
{B+}LL!  
kpgvAKyx  
Ip8ml0oG  
支票上划线to cross a cheque @a 8lF$<  
#A)V  
CCTU-Xz/  
Q<sqlh!h  
开发支票to make out a cheque (]@S<0  
&2ED<%hH`  
:9&c%~7B9  
(?zg.y  
签发支票，开立支票to draw a cheque||to issue a cheque YZ~MByu  
VMah3T!  
N[Z`tk?-  
sH6;__e  
透支支票to overdraw a cheque g*$2qKm  
jE0oLEg&  
z:Am1B  
.IW`?9O $E  
背书支票to endorse a cheque 2@S}x@^  
9=j9vBV  
SaPE 1 ^}  
'/O:@P5qY  
请付票款||清付票款to pay a cheque||to honour a cheque <8WFaP3,  
UytMnJ88  
'jt7H{M  
<Km9Mq  
支票退票to dishonour a cheque ?L<B]!9HZt  
}nrjA0WN  
#-yCR  
P~ObxY|  
拒付支票to refuse a cheque u=:f%l  
DI\=udN  
eiK_JPFA-  
kjYM&q  
拒付支票to stop payment of a cheque 0B.Gt&Oal  
F`g(vD>  
U[wx){[|  
sK2N3B&6  
提示要求付款to present for payment K P]ar .  
1Q@]b_"Xh  
j_JY[sex  
wnS,Jl  
见票即付持票人payable to bearer %bnXZA2Sx  
z+MH co"  
$tZ {>!N  
o/N!l]r  
支付指定人payable to order kcfT|@:MK"  
6b|<$Je9  
zYzV!s2^  
&g|[/~dIr  
已过期||无效out of date||stale atyvo0fNd  
fZiAl7b!  
"BQnP9  
I=dG(?#7%  
请给出票人R/D||refer to drawer xF8r+{_J)  
TIGtX]`  
` -_!%m/  
cx[^D,usf~  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HLWffO/  
b~aM=71  
</[.1&S+\  
]PS`"o,pF$  
文字与数字不一致words and figures differ ovKM;cRs/  
<YyE1|  
6?a`'&  
!v}TRGX  
支票 4)gG
_k  
=F+v+zP7P  
时间已过account closed ~HmH#"VP  
g~DuK|
+  
3^/w`(-{@  
re*}a)iL  
更改处应加盖印章alterations require initials 3RaduN]  
ea=E/HR-  
IR-n: z  
LdZVXp^  
WE\TUENac(  
R1zt6oY  
时间已过effects not cleared 4p"'ox#  
j4/[Z'5ny  
81Z;hO"~  
bv4umL /  
停止付款payment stopped Go%Z^pF3CO  
Yc7YNC.  
A|ZT;\  
kyHli~Nr"  
支票毁损cheque mutilated -P
pcFLZ|  
O=jLZ2os  
7DAP_C  
|0[Buh[_:c  
汇款||寄钱to remit||to send money ei5YxV6I  
F{x+1hct0  
iwF_'I$#N  
c
O J`^^P  
寄票供取款||支票支付to send a cheque for payment S>oEk3zlw  
BgXZr,?  
FOF@@C~aH  
\B#tB?rA  
寄款人a remitter fOi Rstci  
]Q"T8drL  
kp*v:*  
c5^HGIe1  
收款人a remittee uU^DYgs  
"W(D0oy  
h`6 (Oo|  
':n`0+Eh  
国外汇票foreign Bill :SaZhY  
nI3p`N8j*  
27!FB@k-  
cy^=!EfA  
国内汇票inland Bill k-ZO/yPo  
\WiCI:  
/"e@rnn  
0z/*JVka  
跟单汇票documentary bill PaKa 
bPY  
T 6D+@i  
I~6) Gk&  
QATRrIj{e  
空头汇票accommodation bill > 'R{,1# U  
vae
Q}F  
5le
n}){  
9:2Bt <q  
原始汇票original bill `Wx| 4  
y_9\07va<  
M8-8T  
KtaoOe  
改写||换新票据renewed bill as@8L|i*  
dq
B,i9--  
E`j' <#V!  
$+80V{J#  
即期汇票sight bill||bill on demand ejd_ 85$  
0BXr[%{`  
DZqG7p$u4i  
{YiMd oMhg  
…days after date||…days after date…日后付款 l9\W=-'  
fizW\f8ai  
ovp/DM  
'#c#.O  
…months after date||…months after date…月后付款 Q>$B.z  
wNUT0+  
I7_lKr3  
byI" ?  
见票后…日付款…days after sight||…days sight syr0|K[  
x{;{fMN1  
7I ~O|Mw  
2{j$1EdI@-  
见票后…月付款…months after sight||…months sight P7w RX F{  
W/UA%We3+L  
e[iv"|+  
K3mP6Z#2  
同组票据set of bills 5ih>x3S1/  
!Q"L)%)'A  
-;g
Qy[U  
+=/j +S`  
单张汇票sola of exchange||sole of exchange y`j_]qvt  
~g!!#ad  
pJFn 8&!J  
bf/6AY7  
远期汇票usance bill||bill at usance &vmk!wAs  
y CHOg  
4Wgzp51Aq!  
q
eMDC#N  
长期汇票long bill NlF*/Rs  
f2c<-}wR  
0y|1@CS  
M IIa8;  
短期汇票short bill bqH [-mu6  
-o~zb-E  
c!HGiqp  
2:|v
J<Q  
逾期汇票overdue bill $W|JQ h  
+7%?p"gEY\  
gE#|eiu  
b; of9hY  
宽限日期days of grace R'Ue>k  
xp1/@Pw?  
GDCp@%xW  
;R6f9tu2  
电汇telegraphic transfer （T.T） _b8KK4UR  
q+[ )i6!?  
X[
Iy6q t  
3~fi#{  
邮汇postal order||postal note （Am.）||post office order||money order 8G)~#;x1  
=p@2[Uo  
jS]Saqd  
^;/~$  
本票promissory note （P/N） / ^)3V
}  
(P?|Bk[  
#CLjQJ  
}Nn+Ny  
押汇负责书||押汇保证书letter of hypothecation dlvU=^G#G  
_f2rz+  
F ~=kMQO  
V^tD@N  
副保||抵押品||付属担保物collateral security `=;}I@]zj)  
A)~oD_ooQ  
,62~u'hR5  
:V6 [_VaF  
担保书trust receipt||letter of indemnity hAUP#y@:H:  
RNB-W%  
5 `TMqrk  
q/ :]+  
承兑||认付acceptance d(}? \|  
;m] nl_vg  
<`-sS]=d}  
d>#',C#;  
单张承兑general acceptance zATOFV  
j+'ua=T3  
M p<r`PM2  
I b{#dhV  
有条件承兑qualified acceptance CV HKP[-  
!DA4q3-U>>  
;fV"5H)U\  
w)J-e gc  
附条件认付conditional acceptance RCa1S^.  
Wk^{Tn/]  
'O 7
:=l  
1d!s8um;  
部分认付partial acceptance   c^"4l 9w