[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。   uF D  
会计报表statement of account S1i~r+jf  
,x[~|J!  
`
w"ooK  
%wJ?+D/  
往来帐目account current
)fke;Y0  
O;(
n[k  
yOk]RB<'r  
PnI_W84z  
现在往来帐||存款额current accout Qgo|\=  
_2}/rwVg  
5
F 8'f)  
0o 8V8 :  
销货帐account sales +KP&D.wIo  
O &dh<  
>IZ$ .-  
3X`N~_+  
共同计算帐项joint account  @< 0c  
ORIXcj]  
j4(f1  
^|cax|
>  
未决帐项outstanding account 5^2P\y(?  
PiNf;b^
9  
S<w?,Z  
RAxp2uif  
贷方帐项credit account||creditor account "3Ckc"G@  
o
fCN[u  
FJ|JXH*  
Fe ZGPxc~  
借方帐项debit account||debtor account aq^OzKP?  
&&sm7F%  
<7MxI@\  
!~}@Eoii4  
应付帐||应付未付帐account payable /jn0Xh  
AIM
<mU  
j3'SM#X  
m{rsj dnA  
应收帐||应收未收帐account receivable 2t#[$2mg\0  
wJWofFz  
,Q+.kAh !G  
M{XBmDfN  
新交易||新帐new account R, UYwI  
(S63:q&g  
D.w6/DxaXa  
)JR&   
未决帐||老帐old account x0dBg~I  
N >];xb>  
'u:J "  
&f/"ir[8i  
现金帐cash account Mg\8m-L^  
vyruUYFWe  
L\t?^u  
=n_>7@9l  
流水帐running account AaDMX,  
wG&rkg";#  
)H*BTfmt  
7@!3.u1B  
暂记帐||未定帐suspense account 7$J E+gL/7  
<*HsJwr)u  
W!b'nRkq  
tAS[T9B  
过期帐||延滞帐overdue account||pastdue account 7n'Ww= ttI  
?#/~BZR!  
)JA^FQ5N  
P ED5>90  
杂项帐户sundry account |h2=9\:]  
8 v<*xy  
)bB Va^  
~PedR=Y0n  
详细帐单||明细表detail account eY'RDQa  
?p &Xf>K  
0$.;EGP  
Zy^ wS1io  
呆帐bad account VJ-To}  
iY3TB|tMt  
E-HK=D&W/  
1 o\COnt  
会计项目title of account tjcG^m} _  
*XluVochrb  
SM[VHNr,-  
o65
I(`  
会计薄||帐薄account-book gq&jNj7V  
'17V7A/t  
KzLkT7,y+  
l +#F
oN  
营业报告书||损益计算表account of budiness||business report _?;74VWA  
li%A?_/m<&  
C&RZdh,$  
wRe2sjM  
借贷细帐||交验帐account rendered :2AlvjvjZ  
LTnbBh*mc  
@eN,m {b  
|:LklpdYe  
明细帐account stated G$6mtw6[M  
*~8g:;u  
T)Pr%kF  
<
y,c.\c!  
与…银行开立一户头to open an account with } v3w-  
iq3TP5%i  
kQO5sX$;  
saVX2j6Y  
与…银行建立交易to keep account with Q`z2SYz>  
Vu Ey`c  
dRXrI  
:hDv^D?3  
继续记帐to keep account rnM C[  
:VlMszy}B3  

9K=K,6 b  
G3.\x_;k  
与…有交易to have an account with K,@} 'N  
\}; 4rm}V  
^
ARkjYt  
km6O3>p5r  
作成会计帐||有往来帐项to make out an account with nSq$,tk(  
]t_ Wl1*|  
d"}lh:L9  
MN_1^T5  
清算||清理债务to make up an account 5YQJNP  
!1`f84
d  
<(BIWm*  
*):s**BJ$  
清洁帐目||与…停止交易to close ones account with 8n/[oDc]  
+Q+!#  
/D;cm  
'F7UnkKO|  
结帐to close an account -z>m]YDH  
DU:+D}vl  
o>
yo9n%t  
Fhs/<w-  
清理未付款to ask an account||to demand an account r9~IR  
)H%RwV#  
`k3s
l 0z%  
0D}k
^W  
结清差额to balance the account with 'o1lJ?~kH  
*)Pb-c
 
>UV?nXP}  
F& ['w-n%  
清算to settle an account||to liquidate an account||to square an account uo7[T*<Q  
Q8NrbMrl  
G:N
wi=vN  
cxnEcX\  
审查帐目||监查帐目to audit an account j]6YLM@5$  
KZ|p_{0&  
@EUvx  
&[$t%:`  
检查帐目to examine an account 6' 9zpe@`  
A
nQUdU  
p}q]G
J  
Bx0=D:j  
转入A的帐户to charge the amount to As account n/+G^:~_  
>%85S>e  
\Z625jt  
FUZ`ST+OL  
以计帐方式付款to pay on account RHuc#b0  
T,v5cc:nO  

S,RC;D7  
-nnAe F  
代理某人||为某人on ones account||on account of one 29f4[V X  
T$tO[QR/  
!FeNx*31i  
l!%V&HJV  
为自己计算||独立帐目on ones own account {\ogw 0X  
r1.OLn?C  
'PdUSv|lH  
r&nEM6  
由某人收益并负风险on ones account and risk||for ones account and risk g HKA:j`c  
Ej'N!d.  
N0UZ%,h\  
u{|^5%)  
由某人负担for ones account||for account of one ?# )\SQ  
BV]$= e'  
PAv<J<d  
u7bji>j  
按某人指示||列入某人帐户by order and for account of one 'BNZUuUl  
~{[,0,lWU  
l"9$lF}
 

iL3k8:x  
列入5月份帐目for May account p.!p6ve){  
_c QhT  
yz_xWx#9  
P^'}3*8S  
编入某中帐项下to pass to the account of||to place to the account of =p#:v  
W";Po)YC  
vPx#TXY=b}  
cDh\$7'b  
寄出清算书to send in an account||to send in render an account D~@lpcI  
L$=a,$  
hr/|Fn+kA  
/4,U@s)"/  
支票薄cheque book da5fKK/s  
2G}@s.iE  
. "`f~s\G  
l7uEUMV  
支票陈票人cheque drawer eLk:
">kj  
nLBi}T  
<"!'>ZUt  
420cbD3a  
持票人cheque holder UUxP4  
RH&}'4JE:  
Ms=11C  
xO;Qr.3PX  
不记名支票cheque to bearer||bearer cheque ~JohcU}d  
a>Xq  
:6}cczQE|O  
bs_ rw+  
记名支票||认人支票cheque to order }r:8w*47  
[I%'\CI;  
Q&?B^[N*Q  
&Y$)s<u8.  
到期支票antedated cheque *jo1?  
$ Bdxu  
H]>7IhJ  
+!<{80w  
未到期支票postdated cheque [N1[khY`  
3H,>[&d  
M,bcT
a8  
<W88;d33r=  
保付支票certified cheque [jgC`  
Ox+}JB [  
Y~I6ee,\  
^uIKwql  
未获兑现支票，退票returned cheque t)b /c:ql  
|sV@j_TX  
((tWgSZ3  
f9J]-#Iif  
横线支票crossed cheque T 2i\S9X  
RX\@fmK&  
Z n]e2  
,\E5et4  
普通横线general crossing jp+#N pH  
QlWkK.<Z3_  
o@:u:n+.  
K@; ls  
特别横线special crossing f{f|frs  
}7/Ob)O  
*Y- rEF>  
|NaEXzo|qY  
空白支票blank cheque S3_QOL  
Fj0h-7L  
Xc7Qu?}  
w0$l3^}z  
失效支票，过期支票stale cheque Lcy>!3q3~  
e+P|PW  
CiC@Z,ud`  
'C\knQ  
普通支票open cheque bL18G(5  
J|[`8 *8  
QzA/HP a  
h*?/[XY  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sK`pV8&xq  
*saO~.-;4  
O,!4 W\s  
[:C!g#o  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t&Z:G<;  
Vr%!rQ  
<=7^D  
6d|%8.q1  
支票换现金||兑现to cash a cheque sBD\ ;\I  
0P6< 4  
@ei:/~y3  
`(?x@Y>.Ht  
清理票款to clear a cheque [P"R+$"   
J0"<}"  
;l'kPUv([  
p3(&9~s  
保证兑现to certify a cheque a]|k w4  
KmlpB  

`jB2'  
;yK:.Vg  
填写支票数额to fill up a cheque j=,]b6(  
dsJHhsu6  
bAqaf#}e  
rC!~4xj-  
支票上划线to cross a cheque DV!) n 6  
&-1;3+#w  
u6(>?r-  
$I-i=:}g  
开发支票to make out a cheque 1p9+ c~4l:  
z!6:Dt6^  
bbO1`b-  

/K]< 7  
签发支票，开立支票to draw a cheque||to issue a cheque Q.G6y,KR  
&D 4Ci_6k  
,:QDl  
Qv @Z#  
透支支票to overdraw a cheque +k4SN  
mMEa*9P  
&u/T,jy`  
enGjom  
背书支票to endorse a cheque i@M^9|Gh  
tgbr/eCoU  
9 6'{ES9D  
cQMb+Q2Yw  
请付票款||清付票款to pay a cheque||to honour a cheque 7!E?(3$#"  
]}&f
<X  
*!*J5/b  
4W''j[Y/  
支票退票to dishonour a cheque |VL(#U  
)} H46  
L)o7~M  
E5<}7Pt  
拒付支票to refuse a cheque d?/?VooU  
S:En9E  
^^I3%6UY  
*XK9-%3  
拒付支票to stop payment of a cheque kG7q4jFwP  
3:h9cO/9  
a!>yX ex  
bstc|8<  
提示要求付款to present for payment 5Go&+|cvJ  
tzhkd G  
H0 YxPk)  
;_lEu" -  
见票即付持票人payable to bearer +)Pv6Zog[  
/i]!=~\qFs  
,rp-`E5ap  
*kXSl73 k  
支付指定人payable to order d4#Q<!r  
>k?/'R  
btK| U  
. f V-puE  
已过期||无效out of date||stale n#G I& U  
2>3g
C_^go  
''Y}Q"  
3 G?^/nB  
请给出票人R/D||refer to drawer Fs_umy#  
_G!lQ)
1  
*JX)q  
[UVxtMJ  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d))(hk:  
Hb3+$vJ^  
Eg"DiI)7  
FBM 73D@`  
文字与数字不一致words and figures differ ,x?H]a )  
_$me.  
HV`{YuP  
0(|BQ'4~H  
支票 FKd5]am  
\]U@=w  
时间已过account closed .[hQ#3)W  
~EIY(^|py  
E/<[G?  
R$&|*0  
更改处应加盖印章alterations require initials !<!sB)  
\fphM6([RK  
WYQJ+z5  
`~hAXnQK=  
Z1FO.[FV  
"3{xa;c  
时间已过effects not cleared z[DUktZl  
,epKt(vl  
Sq&*K9:z  
>eg& i(C+  
停止付款payment stopped J_s?e#s  
ei;
wT  
2B_6un];W  
)p"37Ct?  
支票毁损cheque mutilated U`JzE"ps]  
<
JHU*Z  
GA{>=Q_~  
p#O#MN*  
汇款||寄钱to remit||to send money .Lo$uKsW$l  
yUQ;tTI  
sJX/YGHt  
xTX\%s|  
寄票供取款||支票支付to send a cheque for payment $"T1W=;j9  
tnbaU%;|J  
-Q;5A;sr2  
2](R}  
寄款人a remitter %4cUa| =?  
={b/s31H:  
*}3e'0`  
z.eqOPW  
收款人a remittee bvn?wK  
?V#%^ 57p  
m^h"VH,   
mwCNfw
b:  
国外汇票foreign Bill 1j6ZSE/*|  
*#Hi W)  
SY["(vP%#  
WUAjb,eo  
国内汇票inland Bill /^qCJp`  
A$A7F=x  
$I-$X?  
YWM$%  
跟单汇票documentary bill h|dVVCsN  
g8mVjM\B;  
VZF/2d84&w  
Gu~y/CE'  
空头汇票accommodation bill ][:6En}  
4XQv  
9M~EH?>+[  
`?r
Ps8+R  
原始汇票original bill 9 # /z[!  
b ^ly  
Q5r cPU>A  
5|xFY/%  
改写||换新票据renewed bill w@.E}%bwq  
q NU\XO`H  
s>~!r.GC  
d#I'9O0&  
即期汇票sight bill||bill on demand 17H_>a
\`  
gnNMuqt  
{{f%w$r(  
CBs0>M/  
…days after date||…days after date…日后付款 5)V J  
 nq8mzI  
<|B h;;  
_+wou(1y  
…months after date||…months after date…月后付款 @= 6}w_  
"f~S3?^!2  
+uKlg#wqc  
%H~q3|z  
见票后…日付款…days after sight||…days sight z>vz
XM  

w@X<</`  

N+b"LZc  
-'&MT :L  
见票后…月付款…months after sight||…months sight b L!NT}y`  
<N=
p_m 2T  
DuZ51[3_L  
!s?vj
<  
同组票据set of bills L/<^uO1  
vC$[Zm  
fa/ '4  
xRP#}i:m  
单张汇票sola of exchange||sole of exchange f<uLbJ6  
7w|W\J^7r  
Yj/S(4(h?  
d'kQE_y2.  
远期汇票usance bill||bill at usance }a"T7y23  
:"3WC
B  
X
;v/$=-mz  
C:_!zY'z  
长期汇票long bill K;_p>bI5  
= YB3^Z  
*r?g&Vw$m  
!?Z}b.%W  
短期汇票short bill IJs*zzR  
+T [0r  
vy[*
xT]  
OlRBvfoh8  
逾期汇票overdue bill CP|N
2rb  
HpSgGhL'J&  
w1rB"rB?  
z~A||@4'  
宽限日期days of grace SvAz9>N4  
d&(GIH E&d  
S$%T0~PR~  
^uMy|d  
电汇telegraphic transfer （T.T） L
P7t*}PK  
68*h#&  
/.aZXC$]  
3 {\b/NL$  
邮汇postal order||postal note （Am.）||post office order||money order tcwE.>5O  
Ua,Lg.z  
f/&Dy'OV7  
:7e2O!zH_  
本票promissory note （P/N） j7xoe9;TxI  
w-AF5%gX  
-F/"W  
s59
v* /  
押汇负责书||押汇保证书letter of hypothecation tt{,f1v0t  
zn_InxR  
245(ajxHC  
WT;=K0W6&  
副保||抵押品||付属担保物collateral security 9<.Fw
V>  
.D-}2<z  
Nw+0b4{  
c;&m}ImLe.  
担保书trust receipt||letter of indemnity s!9.o_k  
!Q*.Dw()[  
<[Q#}/$"  
&[3 xp i{v  
承兑||认付acceptance fS>W-  
X< x"\Yk  
n (C*LK  
Zi|MWaA.f  
单张承兑general acceptance * Od_Cl  
[k
t!\-  
]N*q3y|)  
V.XHjHT  
有条件承兑qualified acceptance N~;=*)_VH  
up=4 B  
z. VuY3  
0<>I\UN0b  
附条件认付conditional acceptance WLP A51R  
2Y(Phw2%  
 ~
Hd{+0  
o*_[3{FU  
部分认付partial acceptance   <?yAIhgN*