[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。   \=WPJm`p  
会计报表statement of account >s5}pkAv|e  
1*p6UR&  
YA pC|R,^  
"a2|WKpD  
往来帐目account current v'?Smd1v /  
-]
^JaQw  
sAc1t`  
/!
0&b?  
现在往来帐||存款额current accout -m}'I8  
8$~oiK%fw  
=u}~\ 'd  
.hH_1Mo
8  
销货帐account sales t|'%0 W  
P-B5-Nz  
L'Cd`.yVO  
)K?7(H/j  
共同计算帐项joint account .bY>++CAPA  
*KNfPh#wi}  
d(|?gN^  
bK6^<,~  
未决帐项outstanding account }kt%dDU  
i&H^xgm  
a_!H_J  
=- Hhm($n  
贷方帐项credit account||creditor account C5^WJ x[  
ynw(wSH=  
ez32k[eV!  
Q>4NUq  
借方帐项debit account||debtor account e'uC:O.u  
T/ECW  
33<{1Y[Q6E  
w#)u+^-  
应付帐||应付未付帐account payable U+'zz#0qN  
lZRO"[<  
8SRUqe[H]  
d8;kM`U  
应收帐||应收未收帐account receivable sDBSc:5+e  
`^/8dIya  
Fy\q>(v.  
DNZ,rL:h  
新交易||新帐new account Ud+,/pE>FA  
m7i_Iv  
#C }+  
B`)sc ~u  
未决帐||老帐old account d:iJUVpr  
Gjeb)Y6N  
9nVb$pfe#  
r'nPP6`  
现金帐cash account R\ 8[6H  
NV?x<LNWd  
, poc!n//  
D(Rr<-(  
流水帐running account nHeJ20  
.n+ ;&5  
{,uSDIOj$  

4tUoK[p  
暂记帐||未定帐suspense account Z[VrRT,\c  
Jc?zX8>Ae:  
h0m5oV  
| eCVq(R  
过期帐||延滞帐overdue account||pastdue account 93D
}0kp  
&8f/6dq
 
xU%]G.k  
h-Y>>l>PW0  
杂项帐户sundry account  .?CaU  
+dLUq2  
;;i419  
Y?1T XsvF  
详细帐单||明细表detail account Q3& ?28  
,7cw%mQA  
Z] r9lC  
`D=OEc  
呆帐bad account 5"40{3  
.9Oj+:n  
hd9~Zw]V  
1H
.;r(c  
会计项目title of account [<d~b*/  
G6{PrV#  
'LG\]h>+)  
j<)$ [v6  
会计薄||帐薄account-book #tUhul/O  
y|BHSc3  
v -)<nox  
:j3^p8]  
营业报告书||损益计算表account of budiness||business report }\H.
G  
6'm ZM=d  
c{to9Lk.#  
X&aQR[X  
借贷细帐||交验帐account rendered k>MXOUaW.  
*;Q#UH  
D@sMCR  
!7~4`D c6U  
明细帐account stated c8]%,26.  
c99|+i
50  
)CoFRqz<h  
_&q&ID  
与…银行开立一户头to open an account with WxD $k3U  
/QL<>g  
)IK%Dg(v  
w<!&%  
与…银行建立交易to keep account with "Ltp]nCR  
fh_:ung  
jJYCGK$=  
OAo03KW  
继续记帐to keep account <o P`\m  
c|m?f  
MW^FY4V1m  
@o@SU"[?_  
与…有交易to have an account with E{- pkqx  
cuG;1,?b  
| 9 *$6Y  
dUn]aS  
作成会计帐||有往来帐项to make out an account with ?vD<_5K;I  
OmK0-fa/  
*a_QuEw_k  
 `m_fi  
清算||清理债务to make up an account V^D1:9i  
k-*k'S_  
v(O@~8(I  
{hO|{vz  
清洁帐目||与…停止交易to close ones account with t':*~b{V@7  
WH $*\IGJL  
;$!0pxL)s  
%^I
7=  
结帐to close an account ss|n7  
2"xhFxoD7  
_6nza)OFH  
ByWad@-6i  
清理未付款to ask an account||to demand an account S
)2Uoj  
R 'mlKe x  
>i1wB!gc8  
A-\n"}4  
结清差额to balance the account with 9<!??'@f  
aeLIs SEx  
M tDJ1I%  
;' 'S};  
清算to settle an account||to liquidate an account||to square an account Bt\V1)  
-Vg0J6x  
0j#$Swa  
hA~5,K0b  
审查帐目||监查帐目to audit an account 6NFLk+kqN  
K}S=f\Q]  
z" sv,W  
r_a1oO:  
检查帐目to examine an account :e_yOT}}  
-Xgup,}?  
%s%e5hU  
eLN(NSPoS  
转入A的帐户to charge the amount to As account *i7-_pT  
&
19z|Id  
OHF:
E44k  
7,9zj1<  
以计帐方式付款to pay on account \w{fq+G  
| qf8y  
t9 id^  
T:j!a{_|  
代理某人||为某人on ones account||on account of one CBx5:}t  
UB;~Rf(.  
7XIG ne%v  
\l;H!y[  
为自己计算||独立帐目on ones own account 3o__tU)B  
eY$Q}BcW  
%}Ob~m>P  
0jefV*3qpB  
由某人收益并负风险on ones account and risk||for ones account and risk lFM'F[-?-  
vi.q]$ohbV  
w+ibY  
Zf`ddT  
由某人负担for ones account||for account of one p@xK`=Urb  
{[B`q  
\?.M1a[  
O~g0R6M6e  
按某人指示||列入某人帐户by order and for account of one [Hp"a^~r|  
] yXrD`J!  
?jBh=X\]:  
cm7>%g(oQo  
列入5月份帐目for May account .mS'c#~5Y  
|a Ht6F  
1(U\vMb  
.7GAGMNS  
编入某中帐项下to pass to the account of||to place to the account of )/<\|mR  
I:#Es.  
bPdbKi{j@  
_52BIrAO2  
寄出清算书to send in an account||to send in render an account =l9H]`T/  
80ms7 B  
GwVSRI:[N  
#6<9FY#  
支票薄cheque book 'roZ:NE  
Q|}Pc>ae  
ddD $
4+  
9
Ic~F^  
支票陈票人cheque drawer w,FOq?j^k  
nK9A=H'Hc  
wKAc ;!  
%sLij*  
持票人cheque holder mM7S9^<UH  
rj].bGQ,+  
$.@)4Nu!_  
0SziTM  
不记名支票cheque to bearer||bearer cheque U8KEg)Msk  
:3Z"Qk$uR  
SW%d'1ya  
Ge;plD-f  
记名支票||认人支票cheque to order P}QuGy[  
='cr@[~i  
;0VE*  
S)*eA ON9  
到期支票antedated cheque ^*]0quu=z  
k iCg+@nT  
uNYHEs6%T$  
B6b {hsO  
未到期支票postdated cheque x+9aTsZ  
hQfxz,X  
vx_v/
pD  
)L w B  
保付支票certified cheque 8Mq] V v  
LPk85E  
3RP}lb  
B/Lx,

 
未获兑现支票，退票returned cheque NY ZPh%x  
DPNUm<>  
r=+r5k"`  
Ui
46p  
横线支票crossed cheque )nS;]7pB@  
bd2"k;H<o  
k]"Rg2
>%  
*r+i=i8{  
普通横线general crossing U:E: "  
:R<n{%~  
'@iS5Fni  
x=bAR%i~  
特别横线special crossing O(otI-Lc  
P~:W+!@5v  
qf9.S)H1Z  
\+g95|[/  
空白支票blank cheque (yAQm pp  
13Ee"r  
CBTa9|57  
2Fce| Tn  
失效支票，过期支票stale cheque >b0e"eGt  
cv0}_<Tyx  
c|Nv^V*2  
r
j*4ZA ?  
普通支票open cheque SN'LUwaMp!  
)=X8kuB~  
Y2w 9]:J  
?(!$vqS`f(  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2|#3rF  
}{S W~yW  
y2^r.6"O  
t_WNEZW7f  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 56AaviE C  
){")RrD(  
~/hP6*  
\sF}NBNT@  
支票换现金||兑现to cash a cheque z1F[okLA  
w'.ny<Pe  
Y'Jb@l`$-  
Q/=L(_1l  
清理票款to clear a cheque 7+j@0v\  
^owEB%  
U,+kV?Z  
TjlKy  
保证兑现to certify a cheque )D@1V=9,  
|jaUVE_2 [  
DCmNxN  
ts%@1Y?  
填写支票数额to fill up a cheque ~c`@uGw  
>wM%|j '  
/U6G?3b  
7##nY3",^  
支票上划线to cross a cheque "a6 wd  

2:/'  
M0x5s@  
xK0VWi  
开发支票to make out a cheque _4rb7"b1  
o'%F*>#v  
Hv<%_t_/  
?'$=G4y&?  
签发支票，开立支票to draw a cheque||to issue a cheque @k,u xe-  
VE6T&fz`  
czb(&><  
b2H!{a"  
透支支票to overdraw a cheque !Il>,q&F  
3.Qf^p  
_jK\+Zf  
_$
wWKJy9  
背书支票to endorse a cheque m^O:k"+!  
M,t8<y4W/  
AzN.vA)q  
ay'=M`uO_  
请付票款||清付票款to pay a cheque||to honour a cheque #:vosVqG  
RV^2[Gdi  
ph30/*8  
\h :Rw|  
支票退票to dishonour a cheque "(/|[7D)  
,^,Vq]$3  
L1Fn;nR  
q uv`~qn  
拒付支票to refuse a cheque R/b)hP~  
).N}x^  
g84~d(\?  
*2 4P T7  
拒付支票to stop payment of a cheque 7-w +/fv  
}o=R7n%  
8S@ ~^D  
X&^t 8  
提示要求付款to present for payment U-3KuR+0  
H4KwbTT"+  
_xAdvr' W  
8 :$kFy\A'  
见票即付持票人payable to bearer 23pHB
|X  
vp4!p~C{  
j"_V+)SD  
~{Tus.jk  
支付指定人payable to order )+oDa{dZ  
|j^>6nE  
0d`s(b54;O  
/I$g.f/#  
已过期||无效out of date||stale 8_Y{7;<ey  
]Vl*!,(i  
0$}+t q+  
mmTc.xh  
请给出票人R/D||refer to drawer Puily9#  
[ #A!B#`  
Nh]eZ3O  
H=Yl @  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \[]36|$LS  
/_x?PiL  
#R305  
}3lM+]pf  
文字与数字不一致words and figures differ 2p@Rr7  
n|SsV  
$62ospR^Y  
'e7<&wm ia  
支票 !7AW_l9`i  
exTpy  
时间已过account closed O#Xq0o  
pL.r 9T.  
T9RR. ng  
+S^Uw'L$=T  
更改处应加盖印章alterations require initials jp=^$rS6[  
-g;iMqh#  
2!7wGXm~U  
UR1U; k  
HR\yJt  
`-]*Qb+  
时间已过effects not cleared SL pd~ZC?  
NLoJmOi;L7  
2[r#y1ro  
Ls5|4%+&  
停止付款payment stopped _;v4]MU  
=MB[v/M59w  
d01bt$8>  
$khWu>b  
支票毁损cheque mutilated HS="t3  
y''`73U"  
_+ oX9  
-XkCbxZ  
汇款||寄钱to remit||to send money p
r(:99~3  
~U~
KUL|  
Pqo"~&Y|~  
-+Kx^V#'R  
寄票供取款||支票支付to send a cheque for payment jU@qQ@|  
#If}P $!  
vbmi_[,U  
>y(;k|
-$  
寄款人a remitter Br`Xw^S  
eqZ V/a  
9y>dDNM\<  
(05/}PhB`  
收款人a remittee ] 8+!  
ht!o_0{~  
Wf-i)oc4I  
9 =ns.r  
国外汇票foreign Bill i Ne;h|  
BCJo/m  
"n}J
6  
Al 5E  
国内汇票inland Bill |k^'}n  
=Qsh3b&<P  
:~~}|E u  
!L2R0Y:a  
跟单汇票documentary bill x5.HdKV  
?y>P  
O B_g:T  
g`d5OHvOo  
空头汇票accommodation bill i'
H{cN6  
5qt]~v%y  
]EnB`g(4;  
AT<K>&)  
原始汇票original bill (]w_}E]N  
iyB02\d  
*l)_&p  
d/v{I  
改写||换新票据renewed bill o:.={)rX  
]e$mTRi*  
T4]/w|?G  
:rk=(=@8`  
即期汇票sight bill||bill on demand ^vn8s~
#  
=kp#v  
f-F+Y`P  
9y{[@KG  
…days after date||…days after date…日后付款 )D{L<.i_  
}3E@]"<cVR  
E/v.+m  
E2 Q[  
…months after date||…months after date…月后付款 f*,jhJ_I  
$A;j
l`ng  
5Ev9u),D+v  
", !#7h  
见票后…日付款…days after sight||…days sight ?3D|{  
8UJK]_99I,  
12`q9Io"  
Se.\wkl#Y  
见票后…月付款…months after sight||…months sight >v7fR<(%s  
9t:F![rg  
m2F2  
V(I!HT5.W  
同组票据set of bills Ebw1 %W KC  

29( "gB  
tJ>%Xop  
G0oY`WXOB  
单张汇票sola of exchange||sole of exchange HY0q!.qog  
K+ZJSfO6  
W/!M eTU&E  
c7UmR?m  
远期汇票usance bill||bill at usance 4[m})X2(  
$&&mGD;?K  
,V1/( |[h  
B>Tfyo  
长期汇票long bill #5)0~4%l  
;\ ^'}S|3Z  
ZG[P?fM  
nr7#}pzo  
短期汇票short bill hsG~xRA\  
t5t,(^;f  
kW#,o9f\  
nGQc;p5;  
逾期汇票overdue bill %:2EoXN"  
~A@T_*0  
-AnQZy  
4wYD-MB  
宽限日期days of grace 5 .m&93P  
x93h{Kf  
x\PZ.o  
j5Kw0Wy7  
电汇telegraphic transfer （T.T） `EKmp|B_p_  
Tzr_K  
|o su4=s|  
`_%UK=m  
邮汇postal order||postal note （Am.）||post office order||money order ha[c<e]uo[  
L 7i2is  

"NEg]LB5  
]Z\Z_t  
本票promissory note （P/N） Vw-,G7v&E  
4'3do>!  
w-iu/|}  
PLD&/SgP*  
押汇负责书||押汇保证书letter of hypothecation Y-2IAJHS8  
LLyw9y1  
e&~vO| 3w%  
Dzd[<Qln  
副保||抵押品||付属担保物collateral security J]&^A$  
di.yh3N$  
}9:(l  
=MR.*m{  
担保书trust receipt||letter of indemnity AWaptw_p*  
I0iTa99K  
TF]bmM})0  
X0:V5 e  
承兑||认付acceptance hcn$uyP  
uqz HS>GM  
%MG{KG=&o  
->Z9j(JU  
单张承兑general acceptance cp1-eR_&  
d]A.=NAc  
rR Kbs@1M  
$4>(}  
有条件承兑qualified acceptance 1O#
]qZS}]  
SjosbdD  
G)|Xj70  
a E|'%72g  
附条件认付conditional acceptance /esdtH$=  
m:}PVJ-"  
vHJOpQmt~  
zH"a>+st=  
部分认付partial acceptance   su$IXI#R-&