[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。   @z>DJ>htN  
会计报表statement of account -mLS\TFS  
LpN3cy>U  
2 :wgt  
vF1Fcp.@  
往来帐目account current x.Tulo0/  
z['2  
hRZYvZ3  
Ae
jM\#>  
现在往来帐||存款额current accout C!)ZRuRv  
>35W{d  
%a']TX  
63/a 0Yn  
销货帐account sales Y-lTPR<Eq  
l"/E,X  
WaSZw0U}y  
&
pW2R}  
共同计算帐项joint account m~-O
}i~)  
c&C*'c-r  
Ako]34Rl,  

`RXlqj#u
 
未决帐项outstanding account ehTv@2b  
DhXV
=Qw  
I>{o]^xw-D  
R5&<\RI0  
贷方帐项credit account||creditor account iP6?[pl8  
%F\.1\&eE  
ik1asj1  
'3?-o|v@D  
借方帐项debit account||debtor account )YW"Zo8~!1  
v2k@yxt(  
9 !$&1|,*  
[:+f Y[4==  
应付帐||应付未付帐account payable a(X V~o  
n'[>h0  
5= T$h;O  
hbEqb{#}@  
应收帐||应收未收帐account receivable 'I$kDM mwh  
YdyTt5-  
ZsSW{ffZ77  
X8):R
- J  
新交易||新帐new account  \>||  
WyRSy-{U(}  
b[<L l%K  
uU%Z%O  
未决帐||老帐old account ~tn$AtK  
'KDt%?24  
E1SWZ&';  
5)A[NTNJx  
现金帐cash account NY|hE@{2.  
d0R;|p''Z  
%7QSBL  
e=3C*+lq\  
流水帐running account yzZzaYv "/  
X *EseC  
,4Q8r:_ u  
p=3t!3  
暂记帐||未定帐suspense account R+z'6&/ =I  
uQ|LkL%<^  
Ve${g`7&  
Kwi+}B!  
过期帐||延滞帐overdue account||pastdue account ',/#|  
LcB+L](  
oY0*2~sg  
(H"{r  
杂项帐户sundry account ug.|ag'R  
I L,lXB<  
JY@bD:  
K1o>>388G  
详细帐单||明细表detail account .)=*Yr M  
\GQRpJ#h1  
w}#3 pU<<  
;K~=? k  
呆帐bad account ?XP4kjJ  
qM+Ai*q  
#!E`%' s]  
}a#T\6rY  
会计项目title of account 8:)[.  
9HEqB0|ZRu  
ycSGv4 )  
ZjY ,k  
会计薄||帐薄account-book `JY+3d,Ui  
\o=9WKc  
'J3yJ{  
zA}JVB  
营业报告书||损益计算表account of budiness||business report M$Bb,s  
:y `LF<  
A FBH(ms't  
b8Z_oN5!  
借贷细帐||交验帐account rendered E_I-.o|  
:5$ErI  
m mZ P;  
ZZZ`@pXm;  
明细帐account stated $_;rqTk]g  
U;IGV~oT  
M$.bC0}T  
q'a]D
J`  
与…银行开立一户头to open an account with Lq ;~6  
:*BN>*1^\r  
uF1 4;  
(+;D~iN`k  
与…银行建立交易to keep account with oV;sd5'LG  
Q)BSngW+  
ms;zC/  
#d3_7rI0V  
继续记帐to keep account QH4m7M@ni  
tu"-]^  
J%|;  
.>}I/+n  
与…有交易to have an account with Z.!<YfA)  
kr|r-N`  
FyWf`XTO  
s8[(   
作成会计帐||有往来帐项to make out an account with O`1!&XT{x  
y9]7LETv\M  
aMGh$\Pg  
QIU%!9Y  
清算||清理债务to make up an account a%BC{XX  
w'A*EWO  
SmD#hE[  
TTl9xs,nO  
清洁帐目||与…停止交易to close ones account with `7y3C\zyQ  
xzOvc<u  
5de1rB|  
Lg(G&ljE@k  
结帐to close an account H.]V-|U  
BeQ'\#q,  
v;G/8>GRy  
~PQR_?1  
清理未付款to ask an account||to demand an account r>|S4O  
}Hg\ tj}i  
iG"v  
,1B4FAR&  
结清差额to balance the account with :UH*Wft1  
#:yAi_Ct  
H1%o)'Kut4  
+mD;\iW]  
清算to settle an account||to liquidate an account||to square an account qi7*Jjk>90  
rA8NE>  
frm[<-~w0  
I4w``""c  
审查帐目||监查帐目to audit an account yx&}bu\  
UtJfO`m9P  
*oIIcE4g7  
42hG}Gt  
检查帐目to examine an account PWvTC`?  
".Q]FE@>  
S{bp'9]$y  
*^7^g!=z2  
转入A的帐户to charge the amount to As account Gw-{`<CxE  
5xnEkg4q4  
}j1;0kb?  
%La/E#  
以计帐方式付款to pay on account N4
-
Y0BO  
{yT<22Fl  
!,Gavt7f  
C"`\[F`.k  
代理某人||为某人on ones account||on account of one ^t<L  
)>b1%x} =  
,K6ODtw.  
Zn.S65J*u  
为自己计算||独立帐目on ones own account NcwUK\  
2,B^OZmw  
2uY:p=DxG9  
J32{#\By  
由某人收益并负风险on ones account and risk||for ones account and risk w""u]b%:r  
!IC .0I`  
wRwx((eb  
y,Bj,zw  
由某人负担for ones account||for account of one `LIlR8&@aX  
jL5O{R[ x:  
<?8cVLW}O  
2++$ Ql/  
按某人指示||列入某人帐户by order and for account of one { i3x\|  
*"F*6+}w"  
Qd% (]L[N.  
T Q/#  
列入5月份帐目for May account X,o ]tgg=  
d@cyQFX  
"Ya;
&F.'  
em^2\*sxpA  
编入某中帐项下to pass to the account of||to place to the account of s%>u[-9U  
r[kHVT8  
Sqmjf@o$>  
+U<Ae^V
 
寄出清算书to send in an account||to send in render an account e2;=OoBK  
ci(BPnQ  
l{ fL
~O  
ko!aX;K  
支票薄cheque book WYCDEoqU2  
GLV`IkU %  
[czWUD

 
a
hM?;p  
支票陈票人cheque drawer [ CU8%%7  
FEa%wS{  
lu1T+@t  
|?' gT"#  
持票人cheque holder FuBUg _h  
OQuTM
[W  
={190=\9  
;4oKF7]  
不记名支票cheque to bearer||bearer cheque waV4~BdL  
T z+Y_  
}_Sg
or83n  
S|@ Y !  
记名支票||认人支票cheque to order dwzk+@]8  
c1f`?i}.  
D{[i_K  
9x8Ai  
到期支票antedated cheque GCcSI;w  
@ eP[*Q  
iqXsDgkr  
!:g\
Fe]  
未到期支票postdated cheque SS,'mv  
)[t3-'  
uk.x1*0x  
O,I7M?dRf  
保付支票certified cheque ?nR$>a`  
R ta_\Aj!  
ux7g%Q^"  
[vCZD8"Y8  
未获兑现支票，退票returned cheque zjx'nK{eI  
k1FG$1.  
4Gy3s|{  
O}Do4>02  
横线支票crossed cheque {+QQ<)l^tJ  
_NbhWv  
ve=1y)  
cXOb=  
普通横线general crossing )#cGePA  
sWLH"'Z  
<{1 3Nd'o  
pC)S
9Kl  
特别横线special crossing gJZ9XLPC  
2 BwpxV8  
04z2 gAo  
qjvIp-  
空白支票blank cheque ;|K(6)  
z*:.maq  
/#?i+z   
:w c.V  
失效支票，过期支票stale cheque MXpj_+@  
s|8_R;  
&$NVEmW-J  
en gh3TZC  
普通支票open cheque zd[cp@  
#1f8A5<  
B3Esfk  
!O8vr4=  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount noNL.%I  
#EU x1II  
QGd"Z lQ  
= P{]3K  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N+ R/ti  
YJrZ  
"PPn^{ bYm  
C0Ti9  
支票换现金||兑现to cash a cheque uH!;4@uI  
ma26|N5  
~x}=lKN  
}+f@$L  
清理票款to clear a cheque }u..m$h  
E%+1^ L  
4 ;d9bd)A  
1Q$Z'E}SK@  
保证兑现to certify a cheque f_Q_qckB%x  
+Gvf5+ 5VR  
+hS}msu'  
Lpdp'9>I  
填写支票数额to fill up a cheque ^Q4m1? 40  
$ V"7UA22  
"ealYve
u  

i '9  
支票上划线to cross a cheque w_i$/`i+  
%.D@{O  
cB7=4:U  
SQbnn"  
开发支票to make out a cheque TNC,{sM  

kST
 
/z+}xRS  
)f0t "l
k  
签发支票，开立支票to draw a cheque||to issue a cheque QJ s/0iw  
#  1,(I  
m:~s6c6H  
R3$
eq )  
透支支票to overdraw a cheque =X2 E
F  
wLC|mB yq  
hQgi--Msw'  
pOip$Z  
背书支票to endorse a cheque 5X-cDY*|  
dDy9yw%f?  
*(x`cf;k  
Aj4i}pT  
请付票款||清付票款to pay a cheque||to honour a cheque _>*$%R  
)vk$]<$  
4>Q6!"  
7
@Qz  
支票退票to dishonour a cheque fF8g3|p:  
mOyBSOad4  
"Gxf[6B  
kf$0}T`  
拒付支票to refuse a cheque W%.Kr-[?`o  
8<6;X7<-  
[ua{qJ9  
m`-{ V<(M  
拒付支票to stop payment of a cheque pFD L5  
W!z=AL{  
l23 #"gGb  
qGgT<Rd~1  
提示要求付款to present for payment r!etj3  
qMz0R\4   
V5RfxWtm:  
=8fp4#]7  
见票即付持票人payable to bearer ,?7URx*  
jO$3>q  
r/fLm8+  
}dE0WJcO  
支付指定人payable to order `hL16S  
B}YB%P_CWs  
\=4[v-3H  
y#^d8 }+  
已过期||无效out of date||stale qV.*sdS>  
&B7X LO[  
HkEfBQmh  
a!P?RbW  
请给出票人R/D||refer to drawer k|nv[xY0  
Rg,pC.7;  
b4s.`%U  
V\WqA8  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds QkwBw^'_5  
W)?B{\  
aDTNr/I  
e&E""ye  
文字与数字不一致words and figures differ X[}5hZcX  
zN {'@B  
5R/!e`(m  
*<
zfe.  
支票 vVmoV0kGt  
y'pAh dF  
时间已过account closed Qhsh{muw(  
?x"<0k1g  
*obBo6!zM  
5EIh5Y EU>  
更改处应加盖印章alterations require initials vz*QzVk1  
[F/>pL5U$  
)&<BQIv9/  
] 4yWcnf  
m49 GCo k+  
P|_>M SO1'  
时间已过effects not cleared dmW0SK   
A$Mmnu%  
r%JJ5Al.S  
e-ILUzT  
停止付款payment stopped NSUw7hnWvz  
3VbMW,_&"  
fn(KmuNA  
x-+Hy\^@|  
支票毁损cheque mutilated gh|TlvnA  
p@y?xZS  
<V#9a83JP  
Dx/BxqG6}_  
汇款||寄钱to remit||to send money 7/w)^&8  
)"2)r{7:  
0~Z>}(  
iF?4G^  
寄票供取款||支票支付to send a cheque for payment eYMp@Cx  
KyK%2:  
Lqb9gUJ:U  
a_P8!pk+5  
寄款人a remitter 6LrG+p`  
U6e 0{n  
*Fb]lM7D  
'z8?_{$
 
收款人a remittee o<`Mvw@Z   
~tWIVj{  
Tz[ck'k  
GSIRZJl  
国外汇票foreign Bill 9q5jqFQ  
\C $LjSS-  
_8Cw_  
FCnOvF65  
国内汇票inland Bill @9lV~,, U  
eW,{E)x:  
SKt&]H  
7)tkqfb]  
跟单汇票documentary bill mZQW>A]iE  
+sq'\Tbp  
1t wC-rC  
,$s NfW  
空头汇票accommodation bill <fg~+{PA&  
m r"b/oM{  
tBC`(7E}  
\H^DiF%f9  
原始汇票original bill u0 myB/`  
A[:0?Ez=  
viB'ul7o  
f1s3pr??  
改写||换新票据renewed bill U:"X *  
OGW,[k=2{  
vy&'A$ H  
yuIy?K  
即期汇票sight bill||bill on demand OSreS5bg  
C+o1.#]JM  
@h7)M:l  
M3 MB{cA2  
…days after date||…days after date…日后付款 q@k/"ee*?  
;Z^\$v9?  
'. 5&Z  
uH*moVw@5  
…months after date||…months after date…月后付款 \#Md3!MG  
8J|2b; Vf  
QS7<7+  
F
M$$0}X  
见票后…日付款…days after sight||…days sight ?='2@@8;  
!r\u,l^
  
b y07l5
 
#gW"k;7P  
见票后…月付款…months after sight||…months sight XhEZTg;  
#+CH0Z  
eX)'C>4W  
WB)pE'5  
同组票据set of bills 3dO~Na`S  
;]v{3m  
xqm-m   
+;r1AR1)x  
单张汇票sola of exchange||sole of exchange mok94XuK)  
2{U5*\FhVX  
^!&6z4DP  
N+lhztYQ?  
远期汇票usance bill||bill at usance 9w3KAca  
w e:P_\6  
+
O$`8a)m  
>EE}P|=-  
长期汇票long bill v']Tusmg  
v9k\[E?  
CFK {.{d]B  
u~rPqBT{d3  
短期汇票short bill 8'WoG]E_  
;Mw<{X
-  
Ml,~@} p  
C#qF &n  
逾期汇票overdue bill z}BuR*WSY{  
,FIG5-e,}  
u
@]rR&h`  
 P5Bva  
宽限日期days of grace #,[z}fq  
%Ev)Hk  
Xsk/U++  
B,V:Qs6"  
电汇telegraphic transfer （T.T） d9iVuw0u<  
[_T 6  
&s#OiF8  
v[~~q  
邮汇postal order||postal note （Am.）||post office order||money order kxQ al  
xiv8q/  
q}PUwN6  
<)  cJz  
本票promissory note （P/N） ^O.` P  
V~#8lu7;  
3>>Ca;>$  
Sq]VtQ(  
押汇负责书||押汇保证书letter of hypothecation a#D \8;  
8B?*?,n5  
'}
l7=r   
.TeGA;  
副保||抵押品||付属担保物collateral security _U|rTil  
?%cZO"  
8\F|{vt#  
63`5A3rii  
担保书trust receipt||letter of indemnity TO&^%d  
bt
Ox\y}  
\zh`z/=92  
[_`<<!u>-  
承兑||认付acceptance %0p9\I  
RD6>\9  
Fs}B\R/J  
o\<JG?P  
单张承兑general acceptance 18^K!:Of  
5d;(D i5z  
WN $KS"b6}  
], IQ~  
有条件承兑qualified acceptance CZ!gu Y=  
.unlr_eA  
00LL&
ot  
1! j^  
附条件认付conditional acceptance zh{I;~syh  
lDL(,ZZS`  
x"7PnN|~  
a51}~V1  
部分认付partial acceptance   Z,-J tl