[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。   uA%cie  
会计报表statement of account 7&2CLh  
B/K
{sI  
7 V=%&+  
6'|NALW  
往来帐目account current b?:SCUI  
eY\!}) 5  
`;
Xwv)  
^,#MfF6  
现在往来帐||存款额current accout ]Z>zf] <  
Bg}(Sy  
`aM8L  
?Lem|zo  
销货帐account sales 72sBx3 ;  
jN%+)Kj0C)  
W;T(q~XK  
xHaoSs*C9  
共同计算帐项joint account &!?qSi~V  
`l-R?C?*!  
8O.5ML{  
+~?K@n  
未决帐项outstanding account M(.]?+  
R]y9>5 'U  
{\5-b:#_  
S %(R9N|  
贷方帐项credit account||creditor account ~p$ncIr 2Q  
sx][X itR+  
s/OXZ<C|  
GI/4<J\  
借方帐项debit account||debtor account 7WN$ rl5/  
C-;}a%c"  
<Q?_],ip  
6gD|QC~;  
应付帐||应付未付帐account payable o[>p  
P"k,[ZQ  
y5:al7*P  
(=w ff5U  
应收帐||应收未收帐account receivable B=hJ* ;:p  
3L%g2`  
Kvh6D"  
nXxSv
~r  
新交易||新帐new account ?`Som_vKO  
.iH#8Z  
-0:B2B  
"dBCS  
未决帐||老帐old account E']Gh  
mNApFwZ  
o/p'eY:)  
}$1Aw%p^  
现金帐cash account -O>*` O>M  
<=&7*8u0+  
Vr<ypyC  
AV?<D.<  
流水帐running account {bPcr hB  
-~imxPmZ  
*!x/ia9  
bHH=MLZR:  
暂记帐||未定帐suspense account U-GV^j  
-g)*v<Fb5  
O7\)C]A  
0 ;ov^]  
过期帐||延滞帐overdue account||pastdue account 9{5 c}bX  
Mq$Nra  
>zWVM1\\j  
X5eT
j  
杂项帐户sundry account od~`q4p1(-  
Qt syMm  
=Pgu?WU@  
R7!^ M  
详细帐单||明细表detail account  \l8$1p  
Gq
r(.  
5s2334G  
cP MUu9du  
呆帐bad account _G5MQ%z  
IWcYa.=tZ  
Rd.[8#7VE  
nW (wu!2  
会计项目title of account zwKm;;v8  
yD!V;?EnK  
CQ Nt  
^NTOZ0x~#
 
会计薄||帐薄account-book O[fg
n;@|  
?OPAf4h  
dc0Ro,  
[{B1~D-  
营业报告书||损益计算表account of budiness||business report J8yi#A>+  
^R4eW|H  
_A.?:'-  
7a:mZ[Vh  
借贷细帐||交验帐account rendered (FAd'$lhX}  
lYu1m  
WwDxZ>9jw  
=}~hbPJM  
明细帐account stated *
a
d"3>  
:{tvAdMl7  
B$
)6X  
[\&Mo]"0  
与…银行开立一户头to open an account with ;pNHT*>u,  
0R2
AhA#  
PaFJw5f  
b
MD'teJ  
与…银行建立交易to keep account with M
r(~ *  
*<
!W k\  
{P #&e>)v{  
A2"xCJ0`  
继续记帐to keep account ZCMB]bL-e  
y6o^ Knl  
u-h3xj  
q'?:{k$%  
与…有交易to have an account with k852M^JP  
z~xN]=  
m!:7ur:Y  
R6Cm:4m}I  
作成会计帐||有往来帐项to make out an account with E `)p,{T  
sz
wXr  
DwZt.*  
k[
Iwxl;/  
清算||清理债务to make up an account kI3-G~2  
%1]2+_6  
HJ5m5':a  

>{4pEy  
清洁帐目||与…停止交易to close ones account with iEki<e/  
h& (@gU`A  
@X/S h:  
"=<lPi  
结帐to close an account 9,'5~+7  
fT8Id\6js  
asW1GZO  
-&kQlr  
清理未付款to ask an account||to demand an account r[Q$w>  
$#@4i4TN-  
5!Z+2Cu]  
`z)!!y  
结清差额to balance the account with 2>O2#53ls0  
S/d})8~.  
6EK+]0  
nHKEtKDd  
清算to settle an account||to liquidate an account||to square an account Xx|&%b{{r  
Bw*z4qb{yH  
n/@/yJ<EFi  
#K!Df%,<  
审查帐目||监查帐目to audit an account ,mYoxEB kl  
vEzzdDwi6  
fsjA7)/  
@mJN  
检查帐目to examine an account RC (v#G  
7^iF,
N  
bOck^1Hky  
Z{p6Q1u  
转入A的帐户to charge the amount to As account HxY,
R^  
L''0`a. +S  
45MK|4\Y_  
\ @N>38M  
以计帐方式付款to pay on account $xu?zd"  
#]eXI $HP  
DJQ]NY|  
`FJnR~d  
代理某人||为某人on ones account||on account of one 6@XutciK  
4nl>&A
V  
GoEIY  
FOk @W&  
为自己计算||独立帐目on ones own account HnP;1Gi  
b=|&0B$E  
:LBe{Jbw  
K%=n \Y  
由某人收益并负风险on ones account and risk||for ones account and risk Jl]]nOBQ/  
t^C
T^z  
CY>NU  
"j a0,%3  
由某人负担for ones account||for account of one  ~M'\9  
-/gS s<"  
3yKI2en"  
9uS7G*  
按某人指示||列入某人帐户by order and for account of one CMBW]b|   
u4<r$[]V  
rmMO-!s  
99ha
/t  
列入5月份帐目for May account amBz75N{  
hx^a&"  
tt^ze|*&t  
b(SV_.4,'  
编入某中帐项下to pass to the account of||to place to the account of b<F 4_WF  
44W3U~1  
@Qs-A^.  
7
@lXN8_f  
寄出清算书to send in an account||to send in render an account N9n1s2;o  
=O;SXzgE  
!%u#J:z2  
zDl, bLiJ  
支票薄cheque book sN C?o[9l!  
,{Ab=xV  
]Qu12Wg}P  
`5 6QX'?  
支票陈票人cheque drawer 87^ 4",  
1!f'n S  
okcl-q  
P+b^;+\1s  
持票人cheque holder 0&.lS
w a  
k_a'a)`$6  
bY2Mw8e%  
Q jBCkx]g  
不记名支票cheque to bearer||bearer cheque mNeW|3a  
=+"'=o  
MJG%HakK0  
*(`.h\+  
记名支票||认人支票cheque to order iCK$ o_`?  
Lq[wabF  
OV/FQH;V  
iTt=aQjd  
到期支票antedated cheque <kSaSW  
'i(p@m<'  
6J 5)4^bk  
j?,*fp8  
未到期支票postdated cheque O0{  
84!4Vz^  
,>UmKrYo  
=|!~0O  
保付支票certified cheque ^<VE5OM  
JKT+ q*V  
"?{yVu~9  
-(uBTO s  
未获兑现支票，退票returned cheque i/J NG  
LgNNtZ&F  
IA^)`l
7H  
Qy
juzfmz  
横线支票crossed cheque 0tqR wKL  
Z]S0AB.Z@  
]R{"=H'  
#5C3S3e=  
普通横线general crossing 12PE{Mut  
2jZ}VCzRG  
8-5jr_*  
#Q@6:bBzv  
特别横线special crossing 'r n;|K  
\r%Vgne-g  
3K!0 4\  
LQ@|M.$A  
空白支票blank cheque V3W85_*  
(YJAT  
r65
NKiQD  
];d:z[\P  
失效支票，过期支票stale cheque N
#)VD\m  
*wB-lg7%  
d95N$n   
e-cb?.WU?  
普通支票open cheque tN3 {7'\7  
~fp+@j-A  
'D"K`Vw  
&E &iaw!  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 56Y5kxmi  
aaugu.9  
A]?O&m|  
_ 1{5~  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9H}iX0O  
y}-S~Ov>I  
f5GR#3-h(  
W QLL[{mhS  
支票换现金||兑现to cash a cheque %H}Y]D~R  
e~s7ggg2k  
?SOF n  
6>BDA?  
清理票款to clear a cheque @*"<U]  
X_({};mz  
}Q=se[((  
Df,VV+  
保证兑现to certify a cheque `;qv}  

=@KYA(D  
T{H#]BF<E  
lZA>L, \d  
填写支票数额to fill up a cheque ROt0<^<  
7x7r!rSe,  
KvJP(!{  
@ U8}sH^  
支票上划线to cross a cheque NVA`t]gn  
h NOYFH  
5- 5(`OZ{'  
"">fn(  
开发支票to make out a cheque CAFE }
|  
E"1;i  
ul=a\;3x#|  
Ul713Bjz  
签发支票，开立支票to draw a cheque||to issue a cheque FX|lhwmc(  
h GA0F9.U  
=Sb:<q+Q  
SeZT4y*=  
透支支票to overdraw a cheque c7l!G~yx'  
K?Xo3W%K  
aC8,Y$>?E`  
jdg ~!<C  
背书支票to endorse a cheque >H1 |c%w  
[5p7@6:$u  
rxgVT4  
G\:psx/  
请付票款||清付票款to pay a cheque||to honour a cheque Z:o 86~su  
;[OJ-|Q  
"'}v0*[  
%hQM
C 'c  
支票退票to dishonour a cheque `m@]  
gKs/T'PW  
3dxnh,]&@  
B
su=^z  
拒付支票to refuse a cheque W]!@Zlal  
V:F+HM
Bk  
tgvpf/cQ  
Wq{d8|)1  
拒付支票to stop payment of a cheque cJHABdK-  
S QM(8*:X  
n<%=~1iY+  
PK2R
j%  
提示要求付款to present for payment DUuC3^R  
4l%?mvA^m  
[aWDD[#j~  
p-i.ITRS  
见票即付持票人payable to bearer u_p7Mcb  
vNK`Y|u@  
p( H)W D  
$||ns@F+  
支付指定人payable to order {7K'
<ti  
G>[ NZE  
XAQ\OX#  
a*W_fxb  
已过期||无效out of date||stale [V2omSZo  
<wUD  
PQU3s$
 
 9
+'@  
请给出票人R/D||refer to drawer z|G|Y 22  
o8};e  
cXOje"5i  
_>gXNS r4u  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +(=0CA0GE  
*;OJ~zT  
_uO!N(k.  
-TK|Y"  
文字与数字不一致words and figures differ &O+sK4P  
*l>[`U+  
+7i7`'9pd  
WA]%,6  
支票 wVvqw/j*f  
|<j,Tr1[  
时间已过account closed H 9Y2n 0  
7x[LF ^o  
dN]Zs
9]  
,>bGbx  
更改处应加盖印章alterations require initials ?AeHVQ :C  
H )BOSZD  
`2B*CMW{  
Ie G7@  
,2 zt.aqB  
Sk6b`W7$  
时间已过effects not cleared Z/89&Uy`h  
B\=SAi  
E3~,+68U  
/~o7Q$)-b  
停止付款payment stopped RLYU\@kK?  
ZQ,f
m`y\  
e-[>( n/[  
)z2|"Lp  
支票毁损cheque mutilated o}9M`[  
X+]L-o6I2  
7=7!| UV  
F[>7z3I  
汇款||寄钱to remit||to send money 7ei>L]gm%  
;;ED N45  
9">zdFC'  
@k=cN>ZMc  
寄票供取款||支票支付to send a cheque for payment T"L0Iy!k;  
!cq=)xR  
+R|U4`12  
1%$d D 2  
寄款人a remitter Zu\p;!e  
q n2o[x  
q+YuVQ-fx  
E S#rs="  
收款人a remittee u] F70C^~  
q*~gWn>T  
l
hLnygUk  
a{<p'_  
国外汇票foreign Bill >;&Gz-lm  
O0@w(L-  
%xf)m[JU=  
)>(L{y|uYX  
国内汇票inland Bill Hze-Ob8  
7cIC&(h5  
El~-M`Gf  
v#RW{kI  
跟单汇票documentary bill z7-`Y9Ypd  
ANckv|&'v  
. _1jk  
T#\p%w9d  
空头汇票accommodation bill M-{*92y& |  
Up<~
0  
%4j&H!y-w;  
-G8c5b[  
原始汇票original bill zL9VR;q  
;(K  
Qm $(  
Ds{{J5Um%  
改写||换新票据renewed bill ?Q@L-H`  
J#0GlK@"  
. 3GnZR,L  
DC&A1I&  
即期汇票sight bill||bill on demand >4,{6<|  
 OQ6sv/  
3@&bxYXm  
pss6Oz8  
…days after date||…days after date…日后付款 zu52p4  
{]=v]O|,  
$Z/klSEf  
jRofG'  
…months after date||…months after date…月后付款  Ka
f>  
x Y| yI>  
lj)f4zu  
!/947Rn  
见票后…日付款…days after sight||…days sight 4Rh R[  
z+jh;!i  
(B&h;U$HAH  
\yM-O-{  
见票后…月付款…months after sight||…months sight v51EXf  
qtHfz"p  
)%s +?  
)!cI |tovs  
同组票据set of bills :y\09)CJK  
,*dzJT$k  
<{gi HT  
a'uU,Eb}#w  
单张汇票sola of exchange||sole of exchange Id%_{),HX  
cS}r9gaQ  
[G 
a~%m  
Te;gVG*  
远期汇票usance bill||bill at usance z5 Bi=~=#  
4b4QbJ$  
CN/IH  
B20_ig:  
长期汇票long bill uArR\k(  
k,r Wa  
O-j$vzHpdY  
a\pi(9R  
短期汇票short bill =<{ RX8  
0N{+y}/G  
QsOhz  
>Rt9xP  
逾期汇票overdue bill !qA8Zky_  
azo0{`S?  
_R7 w?!t8  
5
[4Z=RP  
宽限日期days of grace Wt J{  
7 jjU  
6Nt
$ZYS  
cOkgoL" 4  
电汇telegraphic transfer （T.T） , H2Yp Zk  
1TjZ#yP%1  
2J<&rKCF  
jJ~Y]dQi  
邮汇postal order||postal note （Am.）||post office order||money order PKA }zZ  
6e.v&f7(  
YsP/p-  
:Q_x/+-  
本票promissory note （P/N） / s c.C  
o9Sn*p-.  
iCTQ]H3  
. uR M{Bs  
押汇负责书||押汇保证书letter of hypothecation =XT)J6z^"  
6z?gg3GV  
( R'+j
WH  
z856 nl  
副保||抵押品||付属担保物collateral security %M&3VQ9w  
Rg* J}  
Km3&N  
u,7zFg)H  
担保书trust receipt||letter of indemnity B8m_'!;;  
"+|L_iuNQ  
++8_fgM  
+y&d;0!  
承兑||认付acceptance ->E=&X  
5|w&dM  
6: ?rlh  
#tjmWGo,  
单张承兑general acceptance J!h^egP  
KrKu7]If6#  
+l?; )  
^Y04qeRd  
有条件承兑qualified acceptance * Msr15  
7>i2OBkAhB  
jtKn3m7 +p  
~]WVG@-  
附条件认付conditional acceptance ],lV}Mlg*  
0oU=RbC  
}, c,30V'  
O8| *M "  
部分认付partial acceptance   q0O&UE)6Y