[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。   H=mFc@ fh  
会计报表statement of account FA%V>&;`  
P!XO8X 1F  
MIqH%W.ru  
l.BiE<&  
往来帐目account current ;Qq7@(2y  
EZZE(dq@gf  
$3cZS  
HNLr} Yj  
现在往来帐||存款额current accout
{f;DhB-jj  
nZEew.T:6  
:OA;vp~$x  
5inCAPXz  
销货帐account sales m\MI 6/  
TQQh:y  
I[n|#N  
"1UpoF'w  
共同计算帐项joint account ` ^;J<l  
^,`]Q)P^  
^E".`~R  
G\~?.s|^  
未决帐项outstanding account hd`jf97*  
S.pXo'}  
1yFIIj:^|  
i\x@s>@x}  
贷方帐项credit account||creditor account BQB<+o'  
h\+8eeIl  
4P#4RB  
7vc4 JO]  
借方帐项debit account||debtor account S#Tu/2<}  
#oN}DP
 
g@Rs.Zq  
CV 2#G*  
应付帐||应付未付帐account payable zT93Sb  
8EBd`kiq  
HmHM#~5(`  
v4Kf{
9q#  
应收帐||应收未收帐account receivable Qkc9X0J!  
aq#F  
sH]T1z  
&}\{qFD;  
新交易||新帐new account t[MM=6|Wb  
uG-S$n"7K  
,R=$qi|  
:NB.ib@*  
未决帐||老帐old account Z/  L%?zH  
 \+:`nz3m  
o'8%5M@  
Vt:\llsin  
现金帐cash account t. DnF[  
+Eel|)Z*Q  
Y' 5X4Ks|  
xc7Rrh]}  
流水帐running account Y=y 0`?K  
at1oxmy  
4M+f#b1  
5Fbb5`(  
暂记帐||未定帐suspense account e*d lGK3l  
,$RXN8x1  
nswhYSX  
mP?}h  
过期帐||延滞帐overdue account||pastdue account qxYCT $1  
TP)o0U  
!sYZ1;WAO  
?[%.4i;-h  
杂项帐户sundry account A$L:,b(  
O3pd5&^g  
5xU}}[|~-  
?~cO\(TY["  
详细帐单||明细表detail account ID,os_ T=  
 '{cF
r  
uA cvUN-@  
LLoV]~dvUu  
呆帐bad account Cu<' b'%;  
nP|ah~ q  
%Z8pPH~T  
C:f^&4 3  
会计项目title of account Y@qugQM>  
o@C|*TXN  
zvfdfQ-i  
g4;|uK;  
会计薄||帐薄account-book /UaQ2h\  
@gQ?cU7  
%=V"
}P[  
i~*6JB|  
营业报告书||损益计算表account of budiness||business report =` Ky N/  
1`l(H4  
eKU4"XTk  
h]IoH0/  
借贷细帐||交验帐account rendered ?9?o8!  
:`0,f?cE  
`M-  
-^8Oj
Gat  
明细帐account stated J%fJF//U  
m |.0$+=  
[g{fz3 O6  
4`7~~:W!M5  
与…银行开立一户头to open an account with L3j ~Ooo  
=PnNett}a  
wzZ]| C(vp  
C;9P6^Oz  
与…银行建立交易to keep account with [FBc&HN  
Urksj:N  
C[;7i!Dv  
>,rzPc)
 
继续记帐to keep account rxZk!- t)L  
ZvK 3Su)f1  
T>&dPVmG,  
f<R 3ND)  
与…有交易to have an account with dN){w _  
mXsSOAD<  
B =DV!oUg  
,eL&Ner  
作成会计帐||有往来帐项to make out an account with CI+liH  
0t*PQ%  
Cq-99@&;  
")NQwT}  
清算||清理债务to make up an account h-o;
vC9fC  
Qb;]4 [3  
$-E<{   
a(h@4 x  
清洁帐目||与…停止交易to close ones account with $0]5b{i]  
]]5(:>l  
r 2{7h>  
`G>|g^6%i  
结帐to close an account :MH=6  
J>nta?/,X  
h}S2b@e|  
j",*&sy  
清理未付款to ask an account||to demand an account `2xt%kC  
U)z1RHP|z  
lHu/pSu@k  
M2.*]AL  
结清差额to balance the account with Z(J 1A x  
2m72PU<.  
h5^W
e"}+  
q@4Cw&AI +  
清算to settle an account||to liquidate an account||to square an account "{jVsih0  
&d"scM5  
:rvBx"  
TdoH((nY  
审查帐目||监查帐目to audit an account V7+/|P_  
ux[13]yY  
za8+=?  
F<)f&<5E-  
检查帐目to examine an account y!j>_m){w  
-3XnUGK  
CT|H1Ry2T  
$% W.=a'5  
转入A的帐户to charge the amount to As account ;[|+tO_  
/ ]nrxT  
Mv7tK l  
HaOSFltf#  
以计帐方式付款to pay on account V.o*`V  
7re4mrC  
~\c  j  
EV~?]Kt~  
代理某人||为某人on ones account||on account of one YIYuqtn
SJ  
XK(aH~7xme  
1DF
8-|+  
9|9/8a6A  
为自己计算||独立帐目on ones own account F< ,"{L  
g#5t8w  
'RR,b*Ql  
#Vm)wH3  
由某人收益并负风险on ones account and risk||for ones account and risk ]oC7{OoX  
|@)jS
.Bn  
h:vI:V[/X  
/NVyzM51V  
由某人负担for ones account||for account of one h0VeXUM;.  
L_>LxF43  
cP0(Q+i7  
6%T_;"hb  
按某人指示||列入某人帐户by order and for account of one 4ug4[  
?j} Fxr  
k6_
OP]  
hud'@O"R+  
列入5月份帐目for May account K*"Fpx{M  
<|:$
_&(  
1qwJPM  
b28C(  
编入某中帐项下to pass to the account of||to place to the account of `P;uPQDzZ3  
=&vRT;6  
=Flr05}m  
{d,^tG}  
寄出清算书to send in an account||to send in render an account 4Y
@q.QP  
.r-kH&)"GU  
v<?k$ e5  
w)gMJX/0yw  
支票薄cheque book E^m2:J]G  
cLMFC1=b  
;B"S*wYMN  
46c0;E\9  
支票陈票人cheque drawer hQDl&A  
hx@E,  
p2m`pT  
]@sLX e k  
持票人cheque holder ~ G~:R  
X!]p8Q y  
QWK\6  
DQ_ pLXCC  
不记名支票cheque to bearer||bearer cheque zMAlZ[DN  
Fi#b0S  

5U/C 0{6  
O,7*dniH  
记名支票||认人支票cheque to order &4Y@-;REt  
kL%o9=R1  
$ ?YSAD1  
HQ3kxOT  
到期支票antedated cheque b_oUG_B3]  
m?<5-"hz  
,wk %)^  
h)yAge  
未到期支票postdated cheque ldWr-  
x% Eu.jj  
eX{Tyd{  
#^<Rx{  
保付支票certified cheque eHI7= [h  
k+Ay^i}s.  
>)iCKx
 
n6 AP6PK7  
未获兑现支票，退票returned cheque 62J-)~_  
4031~A8  
{;
Y2O.lV  
nsV;6^>  
横线支票crossed cheque pkEqd"G  
=h}IyY@o  
8@4)p.{5I  
HVcd< :g0  
普通横线general crossing z T#j.v  
cvQMZ,p  
E.OL_\  
8{ J{)gF  
特别横线special crossing o_ SR  
/s^O M`5  
+"2IQme5  
l+i9)Fc<i  
空白支票blank cheque {afR?3GK  
M\ {W&o1!  
O[#pB. 4  
3_+$x4 %  
失效支票，过期支票stale cheque uE{nnNZy  
Z,m;eCLG]  
K~Hp%.  
*%xmCPJ  
普通支票open cheque kkE1
CHY  
m\xE8D(,  
Z2u5n`K  
g {?]a'?  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount QC*> qo  
jB!Q8#&Q  
!|gln)
|A  
SB'$?Kh  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Gdf*x<T1  
Jd>"g9  
6P KH%  
}^ j"@{~  
支票换现金||兑现to cash a cheque @.Pe.\Z  
Q>}*l|Ci  
@ \(*pa  
bl;C=n  
清理票款to clear a cheque NbtNu$%t  
h&}XG\ioNA  
%XieKL  
@4N@cM0   
保证兑现to certify a cheque ~L.)<{?  
U^$o<2  
P9aGDma  
_n;V iQMu  
填写支票数额to fill up a cheque ,#PeK(  
Zn`vL52_  
,!?&LdPt>  
*MFsq}\ $  
支票上划线to cross a cheque lJloa'%v9  
\Q+
<G-Kb.  
R8lBhLs  
j7|r^  
开发支票to make out a cheque >}~Pu| _S  
\)pT+QxZ  
i|5K4Puu  
MR@*09zP(?  
签发支票，开立支票to draw a cheque||to issue a cheque )J"Lne*"  
]#N~r&hmQ  
SBY  
` qqUuFMM  
透支支票to overdraw a cheque E}V8+f54S  
vq~btc.p{&  
+8 avA:o  
\)?[1b&[_  
背书支票to endorse a cheque )o<rU[oD]C  
nZbfc;da  
)h0F'MzW  
%hzl3>().  
请付票款||清付票款to pay a cheque||to honour a cheque bF'^eR  
_T 5ZL  
W`
KRaL0^  
Gmi w(T  
支票退票to dishonour a cheque "+2Hde1  
Wv]NFHe#  
4A_}:nU  
(q!tI*}  
拒付支票to refuse a cheque >900O4
  
u~,@Zg87  
'mz _JM  
TM8WaH 
  
拒付支票to stop payment of a cheque  |.x |BJ  
z (,%<oX  
%Bo/vB'  
1)8;9 Ba:  
提示要求付款to present for payment p-H q\DP  
_N 5$>2  
777
N0,o(  
=X?jId{  
见票即付持票人payable to bearer `Tx1?]  
821@qr|`e  
jjgjeY
 
2G'Au}q0n  
支付指定人payable to order x;,H>!r"i  
V/Q~NXN  
~G!>2 +L  
$\xS~w  
已过期||无效out of date||stale 1k2+eI  
D=U"L-rRs  
E"e<9  
}5Yd:%u5  
请给出票人R/D||refer to drawer Nb2]}; O  
A`|OPi)  
@<5?q:9.8  
S .b B.<  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MXWCYi  
)]"aa_20]  
>qjQ;z[  
_q >>]{5  
文字与数字不一致words and figures differ N'nI ^=  
`Z*k M VN  
1/>#L6VAZ  
.`z](s  
支票 #WD}XOA  
H]5%"(h  
时间已过account closed P%hi*0pwZ  
zK`z*\
 
*xxG@h|5 n  
DGMvYNKTj  
更改处应加盖印章alterations require initials tH0=ysf  
"oX@Z^  
9*gD;)!  
P8jXruZr  
<(rf+Ou>I  
JHpaDy*  
时间已过effects not cleared &CCp@" +  
EGYYSoBLU  
4-@D`,3L  
#< 20vdc  
停止付款payment stopped \h
pD  
irSdqa/  
[,s{/OM  
qkpnXQ  
支票毁损cheque mutilated ;0Yeo"-  
.!T]sX_P  
[ay~l%x  
W-9^Ncp  
汇款||寄钱to remit||to send money &K@2kq,  
N5u.V\F!z\  
N>? R,XM V  
T&6W>VQ|[>  
寄票供取款||支票支付to send a cheque for payment @[M5$,"  
deR2l(0%yr  
>'3J. FY  
&KC^Vn3Nj  
寄款人a remitter /an$4?":~  
ZSj^\JU  
~W'>L++  
V3O<l}ak  
收款人a remittee sr!m   
y>T:fu  
%\8E{M:  
pj.}VF!d  
国外汇票foreign Bill kIS_6!
 
]r;-Lx{F  
O-r,&W  
:d7Ju.*J  
国内汇票inland Bill 6]#pPk8[Z  
>]?!c5
=  
}ie\-V  
s u]x  
跟单汇票documentary bill {e4`D1B  
9$7tB  
Iuk!A?XV  
AL%H$I  
空头汇票accommodation bill aW-'Jg=@H^  
5}FPqyK"  
9mW95YI S  
}Z5#{Sd  
原始汇票original bill }r:H7&|&  
a=3?hVpB  
JAM4 R_  
QEIu}e6b  
改写||换新票据renewed bill .c~`{j}  
z>$AZ>t%J$  
{Rb|";  
QGE)Xn#_bN  
即期汇票sight bill||bill on demand 9$F '*{8  
Qzbelt@Wx  
N0EJHS,>e  
i,jPULzyjk  
…days after date||…days after date…日后付款 bgs2~50  
4$D:<8B  
gZQ,br*  
5(kRFb'31F  
…months after date||…months after date…月后付款 O4xV "\  
V_*TY6  
S'"(zc3=  
7XLz Ewa  
见票后…日付款…days after sight||…days sight 5yO%|)  
*G)=6\  
zRDBl02v$T  
@&!HMl  
见票后…月付款…months after sight||…months sight o'S&YD  
]Dc
Q8D  
alM ^ X  
$agd9z,&m  
同组票据set of bills r9@4-U7v&  
f(Jz*el S  
Y/Yp+W6n  
M5DW!^  
单张汇票sola of exchange||sole of exchange :Z0m "  
J}IHQZS  
dY>oj<9  
'Dl31w%:  
远期汇票usance bill||bill at usance $
7%e|0jC  
cY1d6P0  
?`
%7Y~  
:p^7XwX%w  
长期汇票long bill Z~O1$,Z  
kae&,'@JF  
x5/O.5>f  
4?GW]'d  
短期汇票short bill z&!n'N<C  
Ar@" K!TS  
fg1_D  
(h;4irfX  
逾期汇票overdue bill 5x";}Vp>P  
-:w+`x?XaB  
mouLjT&p  
OmO/x  
宽限日期days of grace 5e^t;  
 3LKL,z  
83io@*D  
]mEY/)~7  
电汇telegraphic transfer （T.T） 6J3:[7k=&  
V> K sbPqR  
<1~5l~  
:sD/IM",},  
邮汇postal order||postal note （Am.）||post office order||money order lFMQT ;  
gc|?
$aE  
~4HS 2\  
u;$g13  
本票promissory note （P/N） oZ%rzLH  
6 Fz?'Xf  
t e e  
Ji<^s@8Zc  
押汇负责书||押汇保证书letter of hypothecation 8 /3`rEW  
e RiPC  
/(#;(]  
x^_(gve:  
副保||抵押品||付属担保物collateral security 4RgEN!d?H  
`Oxo@G*@}W  
*m_B#~4  
HFV4S] U=  
担保书trust receipt||letter of indemnity UOTM>d1P  
35/)
S@  
C^sHj5\(  
C(( 7  
承兑||认付acceptance $2
l<X KT-  
i}C9  
*uJcB|KX  
zNe>fZ  
单张承兑general acceptance +S!gS|8P  
ESdjDg$[u  
Qs24b   
4L'dV  
有条件承兑qualified acceptance US<bM@[  
y%* hHnGd  
7s#,.(s  
lCmT m  
附条件认付conditional acceptance >>}4b2U  
e C\;n  
f=0U&~  
5r#0/1ym!  
部分认付partial acceptance   #:E}Eby/6I