[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。   <jd/t19DB  
会计报表statement of account d><fu]'  
boQ)fV"  
zS% m_,t  
b>q6:=((  
往来帐目account current yMIT(   
Hc!!tbBQ  
ha'qIT3&  
hhq$g{+[  
现在往来帐||存款额current accout B!q?_[k,  
^!@*P,'I  
#)i&DJ^Y  
)|T`17-  
销货帐account sales \j:gr>4  
I#l;~a<9z  
h=f6~5l5  
wr@GN8e`  
共同计算帐项joint account r%!FmS<  
z<QIuq  
w
~v<v&  
8xo;E=`   
未决帐项outstanding account sQ(1/"gb  
j6X LyeG7  
Qg>L,ZO  
BD1K H;  
贷方帐项credit account||creditor account [a D:A  
r } 7:#XQ  
5`UJouHi  
7ti<  
借方帐项debit account||debtor account ]S]"`;Wh  
s*{mT6s+T  
K50t%yu#T]  
(wlfMiO  
应付帐||应付未付帐account payable *K!7R2Rat  
le2/Zs$  
{3SdX   
b7f0#*(?  
应收帐||应收未收帐account receivable xc*!W*04  
x?>!UqgkY  
3#<'[TF00t  
BGA%"b  
新交易||新帐new account _s@bz|yqw  
5^o3y.J?P  
iiehrK&T!  
T"A^[r*  
未决帐||老帐old account ox JGJ  
9g+UJ\u^  
>~>{;Wq(p+  
9M0d+:YJ  
现金帐cash account #_,
uE9  
$Gd5wmb!  
B^Bbso'{1  
X#Ak'%J  
流水帐running account -Cml0}.O  
){jqfkL  
dRM5urR6,  
0JrK/Ma3  
暂记帐||未定帐suspense account T!&jFy*W  
)MMhlcNC  
`L+~&M  
xan/ay>  
过期帐||延滞帐overdue account||pastdue account Y)5)s0}  
oFwG+W/  
^,~N7`  
Qlf 9]ug)  
杂项帐户sundry account  =05iW  
mC%%)F'Zf  
lJ("6aT?  
f>?^uSpWH  
详细帐单||明细表detail account %h
3L  
@OBHAoz%/  
nP5d?  
;7wwY$PBH  
呆帐bad account Q R|XV%$  
4LJ]l:m  
tru;;.lj8K  
D8q3TyCj%  
会计项目title of account zZ<ns+h  
@'@s*9Nr  
kT>r<`rt  
%GNUnr$  
会计薄||帐薄account-book ^!$} BY  
uT' -B7N  
,*q#qW!!  
Y1m}@k,+M  
营业报告书||损益计算表account of budiness||business report :h^O{"au^  
9*7Hoi4Ji  
xYT#!K1*  
iLjuE)6-$  
借贷细帐||交验帐account rendered l7!U),x%/U  
=W;
t@"6>2  
)[e%wPu4e  
%"1` NT  
明细帐account stated 3D]2$a_ d  
E\ K  
HVtr,jg  
deR$  
与…银行开立一户头to open an account with Usa{J:  
~ >&I^4  
\f8P`oET~  
DBqg_v  
与…银行建立交易to keep account with Xtu:  
U:s}/to  
x`};{o z;  
]+^;vc 1r  
继续记帐to keep account d,h~u{  
A^}i^  
5`1(}  
vjOG?-  
与…有交易to have an account with [HC8-N^.}  
*"|VNnB  
lWu9/r 1  
hLDch5J5~  
作成会计帐||有往来帐项to make out an account with KdBq@
  
LUe>)eqw  
e>])m3xvn  
 VJ~X#Q  
清算||清理债务to make up an account *`@XKK  
=j'J !M  
(T>?8K_d  
2uJNc!&  
清洁帐目||与…停止交易to close ones account with y
(aAp. S>  

X/- W8  
wW6mYgPN%  
|.Y@^z;P3  
结帐to close an account O<eWq]  
78^UgO/  
VuX>  
Yj^avO=;  
清理未付款to ask an account||to demand an account %2rHvF=  
L|C1 C cP  
8%vh6$s6/  
hJC p0F9O  
结清差额to balance the account with uu WY4j6  
d'lr:=GQ  
'XZI{q2i  
S:2u3th7  
清算to settle an account||to liquidate an account||to square an account A4 A6F<  
6oTbn{=UUq  
}rj  C_q  
z^a6%N  
审查帐目||监查帐目to audit an account P/C+L[X=  
Oet#wp/I  
!TV_dKa  
!BvTJ-e)F  
检查帐目to examine an account $ + GFOO  
|%2/I>o  
epGX.  

aUIc=Z  
转入A的帐户to charge the amount to As account [0tfY0  
v3hQv)j)  
8 XS{6<  
w$(0V$l_  
以计帐方式付款to pay on account 9J2q`/6~e  
3j=%De  
bCE7hutl  
R[>;_}5">  
代理某人||为某人on ones account||on account of one t=E|RYC(k  
c
:@OX[##  
cAKoPU>U  
V~J2s  
为自己计算||独立帐目on ones own account *Sz{DE1U  
},Y; (n'  
~f]r>jQM  
"z#?OV5  
由某人收益并负风险on ones account and risk||for ones account and risk QNa}M{5>h  
/_VRO9R\V  
#<tWYE  
f,`}hFD  
由某人负担for ones account||for account of one ot>EnHfV  
rjpafGCp  
a7v[l04  
Hh/ -^G  
按某人指示||列入某人帐户by order and for account of one Io4:$w  
{YKMQI^O/  
PgG |7='  
T956L'.+G  
列入5月份帐目for May account &x0TnW"g  
}N#>q
.M  
OJ_2z|f<  
C
I~;B  
编入某中帐项下to pass to the account of||to place to the account of
{Y*]Qc  
WKrZTPD'm  
Nh\8+v*+{  
-o!,,XYj .  
寄出清算书to send in an account||to send in render an account n;k97>m${x  
R !%m5Q?5  
Am0.c0h
  
#G!Adj+p5  
支票薄cheque book t0V_ c'm  
@Y&9S)xcE  
H;t8(-F@'  
6U>jU[/  
支票陈票人cheque drawer 0h@%q;g  
18/
@:u{  
Y"/UYxCm|&  
im? XXsH'  
持票人cheque holder HsgTHe  
F;Xq:e8  
;&^"q{m  
QV H'06"{  
不记名支票cheque to bearer||bearer cheque mQA<t)1  
>ya-  
r4NT`&`g?  
3JE;:2O~P  
记名支票||认人支票cheque to order Ze
sD(  
2-E71-J  
~"rwP=< }  
+#JhhW Zj(  
到期支票antedated cheque g/X=#!  
9c;lTl^4;  
?jn6Op  
wIR [2&b  
未到期支票postdated cheque ^)IL<S&h  
+heS\I_Mp  
e$^!~+J7  
oJ@PJvmR&a  
保付支票certified cheque *T2&$W|_a  
F+$@3[Q`N  
5Kw?SRFH/  
--%2=.X=  
未获兑现支票，退票returned cheque T17LYHIT  
8`~3MsE"  
<[5${)  
MJ"Mn^:/  
横线支票crossed cheque rU^ghF  
W>|b98NPu  
iM/0Yp-v'>  
~m|?! ]n  
普通横线general crossing z%dlajYm:  
e(\S,@VN2  

;yER V  
UO!6&k>
c  
特别横线special crossing ;_\  
h-rj  
_]ttKT(  
P"~T*Qq-R  
空白支票blank cheque r~2@#gTbl  
RMt vEa  
D&m"~wI  
U(]5U^  
失效支票，过期支票stale cheque (dipKs?K  
Jc?ssm\%  
{]Iu">*
 
$q$\GOQ 9  
普通支票open cheque }R5&[hxh4t  
uv!qE1z@':  
bNU^tL3QZ  
yaYt/?|  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount L0V

R(  
|#jm=rT0 y  
*-LU'yM6Yh  
$K5s)!  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +&zCmkVC7  
GWZXRUc  
']Xx#U N  
MNmQ%R4jRN  
支票换现金||兑现to cash a cheque K y2xWd8  
Oj EA;;qq  
/0B?3&H  
CPeK0(7Zh  
清理票款to clear a cheque H 7F~+Q-}  
,T~ 5iLKY  
B[|/wHMsT}  
F^G`Jf  
保证兑现to certify a cheque
BmF>IQ`M?  
3D dG$@  
FOG+[v  
Z|dZc wo  
填写支票数额to fill up a cheque <sB45sNbU`  
 Ph{+uI  
#7T={mh  
=~m"TQv  
支票上划线to cross a cheque j5GZ
;d?  
X(z-?6N4  
[te7uZv-  
^!Jm/-  
开发支票to make out a cheque }B/xQsTx-  
a KtTx~$@  
cS7 !,XC  
ZSt ww{Z
 
签发支票，开立支票to draw a cheque||to issue a cheque |?=1tS{iT  
Cjk AQ(9  
'o L[rO~j  
ahv=HWX k  
透支支票to overdraw a cheque Ti c9ri  
O^%ace1  
.WE0T|qDX  
94@
!.11  
背书支票to endorse a cheque Hv*O9!cC  
>G~;2K [  
+0 |0X {v  
tb\pjLB][  
请付票款||清付票款to pay a cheque||to honour a cheque #8OqX*/  
L-$g& -  
Nq6CvDXi  
i=QhXCM  
支票退票to dishonour a cheque ".<p R} qp  
IpmREl$j  
o2jB~}VMl  
BZshTP[`  
拒付支票to refuse a cheque V%=t2+  
4]KceE  
%TgM-F,8  
1*jm9])#  
拒付支票to stop payment of a cheque &W!@3O{~.  
Sn&%epi  
nHjwT5Q+Q  
kyB]fmS  
提示要求付款to present for payment ?0Zw ^a   
mIodD)?{  
M6!brj\[|  
So`"z[5  
见票即付持票人payable to bearer i(HhL&  
B=|sLs`I  
L 3@wdC~0  
Y))sk-  
支付指定人payable to order {piS3xBi  
a!]%@A6p  
p\\q[6  
7RJ
W  
已过期||无效out of date||stale f}eVfAf
 
j"s(?  
')c u/  
.`XA6e(8KR  
请给出票人R/D||refer to drawer Rby7X*.-v  
]S ,GHPEN  
?]N&H90^5  
FG\?_G  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C:{'0m*jKs  
Q2JjBV<  
WcFZRy-erc  
^pa).B.`T  
文字与数字不一致words and figures differ jN0v<_PJED  
etVE8N'  
5H5Kt9DoW  
+ aFjtb  
支票 ps{(UYM=b  
' M!_k+e  
时间已过account closed }=FQKqtC  
?M2@[w8_  
qFk(UazN  
5hMiCod  
更改处应加盖印章alterations require initials [&:oS35O  
L6.R?4B   
{5h_$a!TaU  
\ PqV|
 
(k~c]N)v  
I<U 1V<g  
时间已过effects not cleared )FLp
WE"e-  
{ L5m`-x  
[tN/}_]  
e|P60cd /  
停止付款payment stopped edQ><lz  
I_rVeMw=  
4dP_'0]9A:  
79DC]48M  
支票毁损cheque mutilated tJP(eaqZ  
14R))Dz"  
%O${EN  
qz&)|~,\C  
汇款||寄钱to remit||to send money pifgt  
mN`a]L'  
hGeRM4zVZZ  
$&!U&uMt  
寄票供取款||支票支付to send a cheque for payment eMwf'*#  
'Vd>"ti  
m78PQx H  
.\ZxwD|  
寄款人a remitter /<@tbZJ*8  
.+<K-'&=  
>/*\xg&J  
VbjFQ@[l!  
收款人a remittee ?:E;C<Ar  
[g? NU]  
w#XJ!f6*_9  
VWi-)  
国外汇票foreign Bill ` T!O )5  
 KB^IGF  

>7|37a  
62"ND+D4  
国内汇票inland Bill OX"`VE  
IYWD_}_ $  
?S_S.B
d  
KR*/yeG!E  
跟单汇票documentary bill
 JF7T1T  
w%ForDB>P  
g5.Z B@j  
V;!D:N8<  
空头汇票accommodation bill eXYR/j<
8  
&}]Wbk4:  
R?W8l5CIk  
;8@A7`^  
原始汇票original bill Ii)TCSt9U?  
VioVtP0  
i[<O@Rb  
wcO+P7g  
改写||换新票据renewed bill ' BC-'Ot  
*VH1(E`hl  
=<g\B?s]  
2eNm2
;  
即期汇票sight bill||bill on demand #E#70vWp\O  
NS1[-ng  
U5klVl  
\rpu=*gt  
…days after date||…days after date…日后付款
l$FHL2?Cp  
 >4Lb+]  
6jn<YR E-  
43eGfp'  
…months after date||…months after date…月后付款 yS?1JWUC>  
cX*^PSM  
~&pk</Dl  
]?kf;A@  
见票后…日付款…days after sight||…days sight Z'EZPuZ!'  
xZkLN5I{  
g$<@!  
''Hq-Ng  
见票后…月付款…months after sight||…months sight yCz
?V[49  
th]9@7UE,  
3y@'p(}Az  
8Hhe&B  
同组票据set of bills eq"~b y[Uq  
4U((d x*m  
x*YJ:t  
DI*xf Kt  
单张汇票sola of exchange||sole of exchange wj/r)rv E  
MW p^.  
4[6A~iC_  
cD{[rI E3  
远期汇票usance bill||bill at usance $tb$gO  
TPkm~>zD.  
;a68>5Lm*  
X1+Wb9P  
长期汇票long bill Abj`0\  
>%7iL#3%  
"xh ]>_;&'  
)]/!:I4e  
短期汇票short bill  yXDf;`J  
Jl}$)'  
Q.!8q3`  
iJq}tIk#2'  
逾期汇票overdue bill Jk`A}  
aeSXHd?+(  
Chjth"  
><$hFrR!  
宽限日期days of grace G $?VYC8;  
N 4Dyec\  
q
wnC{  
qgu.c`GmW  
电汇telegraphic transfer （T.T） 6N]v9uXZ  
|vzGFfRI  
z7J#1q~:yY  
'*2 2j ]  
邮汇postal order||postal note （Am.）||post office order||money order bj7v<G|Y  
/VJ[1o^  
1MOQ/N2BR  
c/pT2/y  
本票promissory note （P/N） 5J 0  
XO\P4x:c  
-[ F<u  
0Ebs-kP  
押汇负责书||押汇保证书letter of hypothecation $NqT={
!  
G:f]z;Xdp  
aN.Phn:  
RM,r0Kv17Y  
副保||抵押品||付属担保物collateral security 3 bGpK9M~  
a WW|.#L  
A`IE8@&Z'  
t+ Fm?  
担保书trust receipt||letter of indemnity RzNv|   
5&6S["lt  
2TiUo(MK  
9QZ;F4 r  
承兑||认付acceptance Dk8" H>*  
M,:GMO:?a  
]Y:|%rvVH  
~^Gk7
 
单张承兑general acceptance 7LKNEll  
Q;SMwCB0M  
Q-(twh  
/O+,vRw\A  
有条件承兑qualified acceptance ,D>$N3;  
Hb IRE  
7 zK%CJ  
Q+gQ"l,95  
附条件认付conditional acceptance H<g- Bhv  
T[L  
W~FcU+a  
Bxak[>/  
部分认付partial acceptance   T+RfMEdr