[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。   D/_=rAl1  
会计报表statement of account ?U]/4]  
Do }mCv  
y 1fl=i  
J;Az0[qMR  
往来帐目account current 4*9y4"  
Lxm1
.TOJ  
apk06"/  
\[&~.B  
现在往来帐||存款额current accout pmA ir:  
&$fe%1#  
,,r%Y&:`6  
yKEE @@}\  
销货帐account sales 0(VQwGC[  
Sk@~}  
8Z>ZjNG  
VIL #q  
共同计算帐项joint account *ms?UFV[r  
H".~@,-}  
28M!G~|  
&*Eyw s  
未决帐项outstanding account W`]
,  
uQ#3;sFO  
}pKHa'/\  
z#b31;A@$  
贷方帐项credit account||creditor account +x$; T*0  
.L%_#A  
V ^=o@I  
:Vq gmn  
借方帐项debit account||debtor account `P9vZR;  
s% `o  
5:SfPAx  
F(/^??<5  
应付帐||应付未付帐account payable a  1bu  
Ftj3` Mu  
@AL,@P/9=  
MId\dFu  
应收帐||应收未收帐account receivable z%t>z9hU  
0q"&AxNsP  
Dm6WSp1| b  
|{HtY  
新交易||新帐new account !8ub3oj)  
s]0x^"#B  
BuI&kU,WY  
,dKcxp~[  
未决帐||老帐old account ^<xpp. eY  
0o[p
<<c*  
CDe i+ q  
/kyuL]6  
现金帐cash account XXacWdh \  
(`
gqLPx[  
ZbCu -a{v  
%VsuGA  
流水帐running account ;7&RmIXKh'  
+2`RvQN  
9}t2OJS*h"  
5#+!|S[PK  
暂记帐||未定帐suspense account D52ELr7  
d}%GHvOi  
yWu80C8q  
GEy^*, d  
过期帐||延滞帐overdue account||pastdue account NMmk ,  
dk J+*L5  
axnkuP(  
o6K\z+.{  
杂项帐户sundry account h9LA&!  
30g-J(Zg  
f&B&!&gZ  
]~CGzV  
详细帐单||明细表detail account k61Ot3  
Ix !O&_6s  
^,'!j/w5  
JC}y{R8  
呆帐bad account fZH:&EP  
tlu-zUsi  
!HM{imT  
+mE y7qM  
会计项目title of account ` :Am#"j]}  
UyBI;k^]  
{,|*99V  
Gr&5 mniu  
会计薄||帐薄account-book z#GZvB/z)  
\kZxys!4  
#rqLuqw  
5E?{>1  
营业报告书||损益计算表account of budiness||business report wgpu]ooUF&  
bNp RGhlV  
q
YZX, x  

j%Y`2Ra  
借贷细帐||交验帐account rendered = l&7~  
Xa\{WM==;  
ZY+NKb_  
Hq"i0Xm  
明细帐account stated g:`V:kbY$  
xRq|W4ay  
`] ;*k2  
su>GeJiPW  
与…银行开立一户头to open an account with w0x,~  
D`,W1Z#  
L;H(I@p(e  
_CDUUr  
与…银行建立交易to keep account with +'Pf|S  
\$}^u5Y  
'J#u;KJ  
TB\#frG  
继续记帐to keep account W'eF | hu  
fB|rW~!v  
IQf:aX  
rR &;2  
与…有交易to have an account with qd(C%Wk  
nAG2!2_8  
6MvjNbQ  
w`&~m:R  
作成会计帐||有往来帐项to make out an account with g"c\ouSY  
%WiDz 0o  
_@;t^j+l  
;*5$xs&=_Z  
清算||清理债务to make up an account 0#0[E,  
Z0s}65BR  
QI'ule  
Vb az#I  
清洁帐目||与…停止交易to close ones account with ZH;VEX  
BZP}0  
n|sP0,$N1  
zBtlkBPu  
结帐to close an account 2'Cwx-_ G`  
<0g.<n,  
'`&gSL.1a@  
/J )MW{;O  
清理未付款to ask an account||to demand an account SB0Cq  
eG*<
=.E  
-b"mx"'?  
o8;>E>;  
结清差额to balance the account with 0+%{1JkJq  
6^y*A!
xY  
/ E}L%OvE  
W5PNp%+KE  
清算to settle an account||to liquidate an account||to square an account uMKO^D  
]=!wMn**  
}7&.FV"  
k/o"E  
审查帐目||监查帐目to audit an account 8Yc'4v#}  
_rt+OzZ*L  
4v9jGwnzt  
/5 yjON{  
检查帐目to examine an account lHQ:LI  
Lgp{ hK  
o~<X
c  
-d5b,leC^  
转入A的帐户to charge the amount to As account .P(k |D&  
W|h~&O  
9oBK(Sf@^  
_W]R|kYl$'  
以计帐方式付款to pay on account Yw @)0%G  
" O0p.o  
+9Q,[)e r  
;]c@%LX  
代理某人||为某人on ones account||on account of one z,dh?%H>X  
-E{D'X  
PJ}d- 
 
yTJ Eo\g/@  
为自己计算||独立帐目on ones own account @9#l3  
y0s= yN_  
Y\s
 ge  
E$l4v>iA  
由某人收益并负风险on ones account and risk||for ones account and risk &?X0;,5)  
 >}<1  
q[?xf3  
.5$"qb ?  
由某人负担for ones account||for account of one r+v?~m!  
x6yYx_  
)&/ecx"
2Q  
xs#g  
按某人指示||列入某人帐户by order and for account of one |)~t^  
kIl!n  
>u?m Bx
 

bmCp:
6  
列入5月份帐目for May account ozaM!ee\z  
($QQuM=  
.cks){\  
zm>^
!j !  
编入某中帐项下to pass to the account of||to place to the account of 4
# +i\H`  
h;TN$ /
 
}jE[vVlRw  
[G!#y  
寄出清算书to send in an account||to send in render an account LH}]& >F  
YMS ZcI  
tKS'#y!R  
CghlyT  
支票薄cheque book 6LRvl6ik  
`:b*#@  
L(RI4d  
Ww=^P{q\  
支票陈票人cheque drawer 5aZbNV}-  
LNNwy:_ !  
!d.bCE~  
76oJCNY  
持票人cheque holder G0%},Q/  
jw5ldC>U  
gN@|lHbU  
:+ZLK
m  
不记名支票cheque to bearer||bearer cheque k\76`!B  
Cer&VMrQK  
&9K ni/  
T W#s)iDi  
记名支票||认人支票cheque to order =;Q:z^S  
,A%p9  
)JrG`CvdU  
qdnwaJ;&  
到期支票antedated cheque U9"( jl/o  
]?G|:Kx$y%  
V O\g"Yc  
MxgJ+  
未到期支票postdated cheque (S~kNbIa  
gNHS:k\"  
b#nI#!p'  
!8e;3W  
保付支票certified cheque %?hvN  
H)k V8wU  
k{F]^VXQ  
bWgRGJqt  
未获兑现支票，退票returned cheque OKPNsN  
xp?YM35  
xx@[ecW  
riZ :#I  
横线支票crossed cheque 5OCt Q4u  

eo*l^7  
S6g_$Q7  
t6uYFxE  
普通横线general crossing [ $5u:*  
h% eGtd$n  
4/ WKR3X  
M5 a&eO  
特别横线special crossing GT7&>}FJ)  
VOJ/I Dl 4  
ff;~k?L  
dVs=*GEl9  
空白支票blank cheque ;}Ei #T,D  
43 vF(<r&f  
XV}}A^  
&]h`kvtBC  
失效支票，过期支票stale cheque TSD7R  
dS8ydG2  
x2sKj"2?@  
[Tl66Eyl  
普通支票open cheque <+-=j  
+ ZKU2N*  
;F|#m,2Q-  
bg!(B<!X  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount DaQ+XUH?  
%JHv2[r^P  
O/U?Wq  
tI@aRF=p]2  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 80=LT-% #  
xG;;ykh.]  
Q6Hgh
G  
#UE}JR3g  
支票换现金||兑现to cash a cheque {P_i5V?  
H|_@9V  
}N}Js*  
h% KEg667  
清理票款to clear a cheque gW<6dP'v  
Lk!m1J5  
DS;\24>H  

soLW'8  
保证兑现to certify a cheque Ab]tLz|Z  
Y=4 7se=h"  
kia[d984w  
g V-*z}`U  
填写支票数额to fill up a cheque 41]a{A
7q  
<S=(
`D  
ZH|q#<{l  
? )h8uf4  
支票上划线to cross a cheque PZQAlO,  
F b?^+V]9  
S]ayH$w\Q  
!uoT8BBAk  
开发支票to make out a cheque h=S7Z:IaM  
UWnF2,<s;  
 B$6KI  
'#yqw%  
签发支票，开立支票to draw a cheque||to issue a cheque z"T+J?V/  
0TaI"/ai  
*RxJ8.G  
IIih9I`IR  
透支支票to overdraw a cheque =.7tS'  
2GORGS%  
=^GPQ _"  
AmHj\NX$  
背书支票to endorse a cheque ^8EW /$k  
pb EWnx_  
:o'|%JE  
z bYv}q  
请付票款||清付票款to pay a cheque||to honour a cheque &9^4-5]  
"T_9_6tH  
;-8.~Sm  
J H{/0x#+  
支票退票to dishonour a cheque =3c?W&:  
~Ni  
z
&Xl  
f*<Vq:N=\  
拒付支票to refuse a cheque hcj]T?  
}3A~ek#*~  
YTFU#F  
AwXzI;F^  
拒付支票to stop payment of a cheque cz,QP'g  
r}&&e BY f  
o S=!6h  
iMJt8sd  
提示要求付款to present for payment s2"`j-iQ  
ij!d-eM/b  
_\KFMe=PV  
{=3A@/vM  
见票即付持票人payable to bearer Ij7P-5=<  
Fy"M 4;7  
~1D^C |%  
SFRP ?s  
支付指定人payable to order u+Ix''Fn#%  
:Bmn<2[Y;  
ttUK~%wSx  
IK\~0L;ozE  
已过期||无效out of date||stale 9:4S[mz/hD  
!Pw*p*z  
s[{[pIH  
I{OizBom  
请给出票人R/D||refer to drawer b" A,q  
@J Xp D8jn  
tO{{ci$-T  
&Gh0f"?  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LWv<mtuYf  
f]8MdYX(  
y 62f{ks_/  
D#L(ZlD4
 
文字与数字不一致words and figures differ $uHQl#!;  
X#ttDB  
,_u7@Ix  
*sOb I(&  
支票 {lWVH  
k}v`UiGM  
时间已过account closed }yK7LooM  
a*y9@RC}  
4`Ud\Jm[s  
kScZP8yw  
更改处应加盖印章alterations require initials c'i5,\#X  
`Y:]&w  
e&;e<6l&{  
n"htx|v  
IqYJ  
q13fmK(n-5  
时间已过effects not cleared ).^d3Kp  
6p4BsWPx  
YSeH;<'  
Cw+boB_tip  
停止付款payment stopped @v%Kwe1Q  
QMBT8x/+_'  
Mwnr4$]  
QFx3N%  
支票毁损cheque mutilated =$J(]KPv!?  
M!J7Vj?Ps  
!G-+O#W`  
zG#5lzIu,  
汇款||寄钱to remit||to send money )k=KLQ\b  
'h
jEd.  
Bib<ySCre  
L*Z.T^h  
寄票供取款||支票支付to send a cheque for payment Ei_~K';  
pq{`WgA^  
G$>?UQ[  
RxMsP;be  
寄款人a remitter JJd qdX;  
Vx$;wU Y  
:cC$1zv@
 
^xa, r#N:V  
收款人a remittee ZRxOXt&;  
aj` &ca8  
 :Z Xd%  
}*6BaB  
国外汇票foreign Bill tVRN3fJH  
lD,2])>  
~(V\.h q  
L~6%Fi&n4  
国内汇票inland Bill Y6v{eWtSn  
x]c8?H9,&  
N_c44[z1  
2$Mnwxfk  
跟单汇票documentary bill ,0! 2x"Q=  
`NW/Z/_  
""-wM~^D  
0VNLhM( LM  
空头汇票accommodation bill u(f  
/]`@.mZ9:  
L0wT:x*  
4`,(*igEv  
原始汇票original bill |qw0:c=7!  
z;qDl%AF  
e#Cv*i_<  
ZQfxlzj+X  
改写||换新票据renewed bill |Vpp'ipr  
}9 3kHO{  
*9j' @2!M  
t*(bF[?  
即期汇票sight bill||bill on demand XZ%,h  
[Fr](&Tx  
fa/S!%}fO  
^+m` mcsE  
…days after date||…days after date…日后付款 _RIU,uJs  
u<S`"MR:J  
L)JB^cxf  
aN0[6+KP;  
…months after date||…months after date…月后付款 stRM*.  
/whaY4__O\  
,sL'T[tuiU  
59Pc:Gg;  
见票后…日付款…days after sight||…days sight >-MnB  
Ixxs(  
c[Fc
3  
z0 9Gp}^;  
见票后…月付款…months after sight||…months sight O*:87:I d  
I0}.!  
;"MChk  
M/<ypJ  
同组票据set of bills A 6S0dX  
6(8F4[D  
S8#0Vo$)a  
kk=n&M  
单张汇票sola of exchange||sole of exchange k$kE5kh,S  
A^OwT #  
d {!P c<  
O=o}uB-*6  
远期汇票usance bill||bill at usance ,t`V^(PEq  

gnp.!-  
!K-1tp$
 
xTAfVN  
长期汇票long bill wsQnjT>
 
2w.FC  
u nv:sV#b  
g6Vkns4  
短期汇票short bill .Pm5nS  
R{@saa5I(>  
B[uyr)$  
Ux_tzd0!  
逾期汇票overdue bill lM\dK)p21O  
^OY$ W  
V(&L  
/]U$OP*0  
宽限日期days of grace b bC@  
8&@=Anc&q  
o-8{C0>:  
x@  =p  
电汇telegraphic transfer （T.T） kZ% AGc  
Z[@ i/. I  
!BoGSI  
1`8s
"T  
邮汇postal order||postal note （Am.）||post office order||money order + f6LG 0q  
1n`[D&?q  
s-CAo~,  
$wM..ee  
本票promissory note （P/N） _`?0w#>0  
ko}& X=  
K
&[0`sH!  
o9xc$hX}  
押汇负责书||押汇保证书letter of hypothecation {-5)nS^_  
\m7\}Nbz0/  
H1-DK+Q:  
N]W*ei  
副保||抵押品||付属担保物collateral security Mq91HmC(@  
^2'Y=g>  
Gpu[<Z4  
VD.TosVeWo  
担保书trust receipt||letter of indemnity VN)WBv  
$oW=N   
#eJfwc1JY  
vC,FE )'  
承兑||认付acceptance %wbdg&^  
]O|>nT
a  
+C`!4v\n  
5X0ex.  
单张承兑general acceptance ,3?=W/Um4  
;<i u*a  
!{l% 3'2  
wiI@DJ>E  
有条件承兑qualified acceptance :cA P
{rSe  
!>Nlp,r&~  
9':Ipf&x  
 m}yu4  
附条件认付conditional acceptance Oem1=QpaC  
AON |b\?  
'pA%lc)  
( %7V  
部分认付partial acceptance   xI<l1@