[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。   9;r48)5  
会计报表statement of account ~pDRF(  
8N</Yi|n  
>F_qa=t%[  
Qq@_Z=mt  
往来帐目account current p3>Q<  
FCUVP,"T  
Z{8e xy
m  
Ncs4<"{$  
现在往来帐||存款额current accout wliGds  
@+QYWh'  
-k|g04Q?  
O?+tY y?  
销货帐account sales ~5XL@jI^  
%N?W]vbra  
\#IJ=+z  
*FI5z[8,  
共同计算帐项joint account uyS^W'fF  
%B*<BgJ;4F  
KqG/a  
]
x5(bnWx  
未决帐项outstanding account '=Ip5A{S/  
8iII)+  
~jg
N_jz  
=0jmm(:Jh  
贷方帐项credit account||creditor account tq4"QBIKh  
-=v/p*v0o  
TV[6+i*#  
5KA FUR0  
借方帐项debit account||debtor account %Hl:nT2M  
~Q{[fy=  
->RF`SQu  
hhh: rmEZl  
应付帐||应付未付帐account payable \M3NasZ  
)U/@J+{{  
D KMbs  
~8n~4  
应收帐||应收未收帐account receivable C7c|\T  
dmTW]P2  
,*O{jc`(  
{TcbCjyw  
新交易||新帐new account {XVf|zM,  
66Cj=n5  
BSq;R
G(  
h9)]N&07b  
未决帐||老帐old account %+j]vP  
h#6 jUQ  
(<:rKp  
c?3F9w#  
现金帐cash account VES4x%r=  
H(*=9  
1rvf\[  
<EMLiiNY  
流水帐running account ^w.(*;/  
[(.T%kJ  
LBiv]3  
Nf?, _Rl  
暂记帐||未定帐suspense account XQg%*Rw+t  
88+\mX;A#  
g`f6gxc  
^VLUZ  
过期帐||延滞帐overdue account||pastdue account w|UKMbRMU]  
0z<]\a4  
+ouy]b0`t  
f'?6D+Yw~  
杂项帐户sundry account JEkIbf?=r  
V n!az}  
bZ@53  
%imBGh  
详细帐单||明细表detail account xYkgNXGs5  
NcY0pAR*  
d_?Zr`:  
1 0Tg> H  
呆帐bad account Xe^=(| M  
VA&OI;=ri  
'I01F:`  
2KNKdV3NK  
会计项目title of account *U^\Mwp  
kjKpzdbD  
lO[jf6gB  
%dWFg<< |  
会计薄||帐薄account-book sZP3xh[B  
>*Z{@1*h  
QT&Ws+@ s{  
uB%^2{uU  
营业报告书||损益计算表account of budiness||business report lIc9,|FL  
nJ0eZBgB]  
';T5[l,  
=&g}Y  
借贷细帐||交验帐account rendered ~9'4w-Sy  
\ fFy$  
Y
M/3VD  
)Ai%wCzw*  
明细帐account stated R{y{
  
C-b%PgA  

3f.Gog  
R~c vml  
与…银行开立一户头to open an account with /Rcd}rO  
<XcM c<h~  
``)1`wx$  
<|.! Px86  
与…银行建立交易to keep account with xgw)`>p,W  
lJ1xx}k{U  
(<~
R[sT|  
A VG`r2T  
继续记帐to keep account 5i-;bLm  
o*
ED!y7  
ysn[-l#  
nZ+5@ ( *  
与…有交易to have an account with 6f9<&dCK  
\kGtYkctZ  
F,2#;t4  
?-&D'  
作成会计帐||有往来帐项to make out an account with bh6wI%8H  
6uE1&-:L  
){|Lh(  
#$rT 4Nc;  
清算||清理债务to make up an account }Fe{s;  
bc}OmPE  
'Mhdw
}  
V~"d`j  
清洁帐目||与…停止交易to close ones account with & UH z  
DH*|>m&  
]8nm9qmF<  
n\al}KG  
结帐to close an account Zd/~ *ZA  
NGZ> :  
$ttr_4=  
wyEgm:Vt  
清理未付款to ask an account||to demand an account
M\4;d #  
h#;K9 #x6  
w/Dm  
5!{ g6=(  
结清差额to balance the account with w[[@&T\`  
Y]0y -H  
`l#$l3v+  
#{cpG2Rs  
清算to settle an account||to liquidate an account||to square an account b<cM[GaV~  
W/X;|m`  
t[ocp
;Q  
5F?g6?j{  
审查帐目||监查帐目to audit an account K1nwv"  
Ybg`Z  
=9 MH
  
y+x>{!pw  
检查帐目to examine an account H pfI  
+Z0E?,Oz  
2 ~'quA  
Nn\\}R  
转入A的帐户to charge the amount to As account xF31%b`z:  
)BrqE uX@"  
-^"?a]B  
B\w`)c  
以计帐方式付款to pay on account [6qP;  
2xj`cFT  
\{mJO>x  
EmoU7iy  
代理某人||为某人on ones account||on account of one oIgj)AY<  
`t2! M\)  
Iv SrJe[;  
x"T^> Q  
为自己计算||独立帐目on ones own account h"
S/D[  
e@VRdhb  
= F<` -6  
U<gw<[>f  
由某人收益并负风险on ones account and risk||for ones account and risk )$g/PQ  
cK@K\AE  
-*r';Mz;  
s``L?9  
由某人负担for ones account||for account of one *r3vTgo$  
7QFEQ}  
j(2T,WM  
|sAg@kM  
按某人指示||列入某人帐户by order and for account of one UGgi)  
31Du@h8YX  
dj]N59<  
C"WZsF^3  
列入5月份帐目for May account ^Y |s^N  
5E=Odep`  
?K#$81;[  
(7 iMIY  
编入某中帐项下to pass to the account of||to place to the account of 9$i`B>C
~  
[X]o`  
AG2jl/  
X9w
i:  
寄出清算书to send in an account||to send in render an account n4,J#h/  
@I:&ozy }=  
(1vS)v $L  
OwUbm0)h^V  
支票薄cheque book X=~QE}x  
ny}ut
O  
/+YWp>6LU  
3\ed4D  
支票陈票人cheque drawer Vo[4\h#$  
HS9U.G>  
;<H2N0qJ(  
i=@*F$,  
持票人cheque holder ]ghPbS@  
X.qKG0i  
4G ?k31,k  
!hUyX}{`j  
不记名支票cheque to bearer||bearer cheque g=Jfp$*[  
jT',+  
va<pHSX&I@  
db|$7]!w  
记名支票||认人支票cheque to order Ns(F%zkm  
8pk">"#s  
/FY_LM  
8wOPpdc
 
到期支票antedated cheque ^gImb`<6-  
IT|CfQ [D  
L\I/2aiE  
mMH0 o  
未到期支票postdated cheque PoZBiw@  
fmh]Y/UC  
62) F  
Zlhr0itf  
保付支票certified cheque gO%3~f!vY#  
1|--Xnv  
t*#T
~3p  
::6@mFLR  
未获兑现支票，退票returned cheque :O2N'vl47A  
L 'y+^L|X  
gC_U7aw  
-[z;y73]t  
横线支票crossed cheque dL>ZL1.$  
A7se#"w  
$1YnQgpT  
:
s\s3#?  
普通横线general crossing %"D-1&%zY  
V!p;ME  
f|!
zjX`  
8}2 `^<U  
特别横线special crossing *P>F# ~X  
<>caj Q@  
c)?y3LX  
JXrMtSp\  
空白支票blank cheque GI/o!0"_  
S"*wP[d.9  
4?`7XJ0a  
{dDU^7O  
失效支票，过期支票stale cheque [LE_lATjU  
7y!{lr=n  
8Pq|jK "  
sqhM[u k  
普通支票open cheque JdE=!~\8  
9#+X?|p+0  
eG.?s;J0  
W>.qGK|l  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /n_N`VJ7H  
] '..G-  
bLg1Dd7Q  
x(A.^Yz  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &}<IR\ci  
u7K0m! jW  
R b'"09)$  
+]G;_/[2  
支票换现金||兑现to cash a cheque c8h 9  
V<b"jCXI  
k7?(IU  
7+fFKZFKF  
清理票款to clear a cheque |2Q;SaI^\  
MOXDR  
278 6tZF,  
mU;TB%#)  
保证兑现to certify a cheque <Fi /!  
K:mb$YJ&  
{=TD^>?  
_|3n h;-m  
填写支票数额to fill up a cheque o`G@Je_}x  
xRb-m$B}L  
ws@ ;2?%A  
F[LBQI`zq  
支票上划线to cross a cheque fU,sn5zZ  
h/d&P  
J*.qiUAgW  
D+tn<\LF  
开发支票to make out a cheque ,`K'qms  
{$b]K-B  
E1=]m  
M^a QH/=:"  
签发支票，开立支票to draw a cheque||to issue a cheque N]gdS]pP2{  
dAR):ZKq?  
C;_10Rb2ut  
vV8}>  
透支支票to overdraw a cheque MbYAK-l.h  
9M<{@<]dm  
`zF=h#i  
&q>=6sQvf  
背书支票to endorse a cheque 7cH[}v`pn  
&{99Owqg  
k/Z}nz   
't
]=ps  
请付票款||清付票款to pay a cheque||to honour a cheque VUk2pEGO.  
(h%!Kun  
sa{X.}i%E  
42mdak}\  
支票退票to dishonour a cheque `8EHhN;  
Ga "t4[=I  
y8VLFe;  
d n3sh<  
拒付支票to refuse a cheque L"9,
K8  
#7GbG\  
|d&a&6U:  
ULj'DzlfH  
拒付支票to stop payment of a cheque ex1bjM7  
?J io9Zr  
Q u{#4qToA  
$3k5hDA0e  
提示要求付款to present for payment mJ
p)nF8r~  
(=,p"3^  
q<dZy? f  
> -OQk"o  
见票即付持票人payable to bearer ?"\X46Gz;  
yc?+L;fN  
adRvAq]mA  
@#x h)"}  
支付指定人payable to order w|7<y8#qC  
X H,1\J-S  
\hoYQK j  
1 :<f[l  
已过期||无效out of date||stale Z7lv|m&  
D<78Tm x  

2Ck'A0d  
l@Uo4b^4x  
请给出票人R/D||refer to drawer g)nsP  
MIGcV9hf  
.-Yhpw>f  
fO|oV0Rw  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0rP`BK|  
Sxa+"0d6  
E]/` JI'%  
DEM;)-D  
文字与数字不一致words and figures differ bxLeQWr6  
 74i  
Y%m^V?k  
=8#$'1K,v  
支票 .Lbu[  
_Z'[-rcXWh  
时间已过account closed D',[M)  
.93B@u  
J=Q?_$xb}  
Q4i@y6z  
更改处应加盖印章alterations require initials V/"P};n  
qRC-+k:  
g:V8"'  
8$4@U;Vh;  
qD0sD2 x  
p}I,!~}  
时间已过effects not cleared QU{ |S.\  
v 9\ 2/B  
jg%HaA<zO  
vy&q7EX<i  
停止付款payment stopped 4AA3D!$  
`IN/1=]5  
) bRj'*  
ksb.]P d.  
支票毁损cheque mutilated w%Vw*i6o  
(nL''#Ka  
walQo^<  
1HPYW7jk@"  
汇款||寄钱to remit||to send money lM/)<I\8  
_ljdo`j#N  
/1O
zX'5f  
NWx.l8G  
寄票供取款||支票支付to send a cheque for payment Ut|G.%1Vd%  
Bg3`w__l;  
<~D-ew^BU  
CI%4!K;{  
寄款人a remitter fiG/"/u  
fjGYp  
dB`3"aSN7  
U5_1-wV  
收款人a remittee rsSE*(T t  
\l$gcFXb  
5ctH=t0  
$d:>(_p=A  
国外汇票foreign Bill )3 C~kmN7  
UTT7a"  
6<E4?<O%  
B{`4"uEb$G  
国内汇票inland Bill <S/`-/=2  
I"AgRa  
kWkAfzf4a  
 B6| g2Tt  
跟单汇票documentary bill z^xrB$8 u  
#A&(b}#:o  
~D[5AXV`^  
IG}`~% Z  
空头汇票accommodation bill q>JW$8  
I)9un|+,y  
ah1DuTT/G  
{Vg8pt  
原始汇票original bill N^u,C$zP9C  
8`edskWrU  
e<Pbsj  
)}{V#,xz@  
改写||换新票据renewed bill *C>B-j$  
?$:;hGO.<~  
R['k&jyi  
">?ocJ\9  
即期汇票sight bill||bill on demand 3>jL7sh%|  
!sbKJ+V7  
*&iSW~s  
kB`t_`7f  
…days after date||…days after date…日后付款 ?hW?w$ C  
~Z ,b
d$  
mn5
"kYy?
 
2d%j6D  
…months after date||…months after date…月后付款 lz=DP:/&  
gc%aaYf>  
D'dE!CAUs  
o\ Ocu>:  
见票后…日付款…days after sight||…days sight lP9XqQ(  
A(!nT=0o  
?k6PH"M  
eh@6tr zp=  
见票后…月付款…months after sight||…months sight v7;zce/~  
M!KHBr  
.iDxq8l  
je 9eJUKE  
同组票据set of bills F4=+xd >0  
uU&,KEH  
;H%&J
ht  
CA0SH{PdW&  
单张汇票sola of exchange||sole of exchange c^N'g!on  
z0XH`H|~  
KK}?x6wV0,  
+Xb )bfN  
远期汇票usance bill||bill at usance 
gnAM}  
H<^*V8J 'w  
1pT v6  
Cfizh@<  
长期汇票long bill D4CN%^?  
bu;3Ib3\  
i\4Qv"%  
&}TfJ=gj  
短期汇票short bill NT qtr="  
^qs{Cf$  
Bl)znJ^
 
t}Z*2=DO  
逾期汇票overdue bill OokBi 02b  
50s)5G#  
WYHr'xJ  
A578g  
宽限日期days of grace &e#>%0aS  
R.(cGZS  
^X&`:f  
QuJ~h}k  
电汇telegraphic transfer （T.T） XIv{jzgF  
qDOJ;>I  
aJnZco6  
q&eUw<(F  
邮汇postal order||postal note （Am.）||post office order||money order iQrT
Ep  
c*O{?b  
jU4*fzsZI  
x#mZSSd  
本票promissory note （P/N） N8$MAW  
uYh6q1@"~  
fz)i9D@  
410WWR&4_  
押汇负责书||押汇保证书letter of hypothecation S Z@ JzOA  
u )'l|Y  

 (h"Yw  
c$<7&{Pb  
副保||抵押品||付属担保物collateral security @J[l^o9  
6bL"ZOEu  
M6ol/.G [  
v>vU]6l  
担保书trust receipt||letter of indemnity ELx?ph-9  
Dxc`K?M  
NW}kvZ  
1' #%UA  
承兑||认付acceptance DYvi1X6  
kg2?IL  
` ]*KrY  
$N7:;X"l  
单张承兑general acceptance (qE*z  
/o<tmK_m  
(7P{k< 5  
_$OhV#LKG  
有条件承兑qualified acceptance 7e,EI9?.  
QOG S` fh  
G$ l>By  
mp_
(ke  
附条件认付conditional acceptance ~YxLDo'.t  
]jWe']T  
jV_Eyi3  
~I0I#_$'P  
部分认付partial acceptance   :!vDX2o)\