[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。   :G/.h[\R|  
会计报表statement of account :/6gGU>pu  
k<.VR"I p  
G ]JWd  
xA#'%| "  
往来帐目account current  $hgsWa  
ptCAtEO72  
DcmRb/AP*  
Ynx.$$`$=  
现在往来帐||存款额current accout (cpaMn@)g  
\+I+Lrj%  
=7P(T`j  
uEE#A0  
销货帐account sales @;P\`[
(*  
F qH@iZ  
K4|{[YpPB  
MoP,a9p  
共同计算帐项joint account RXWS,rF  
4 K<T_B/  
:978D0 }{p  
wJb"X=i*  
未决帐项outstanding account (. J8Q  
W:XN!  
KGq4tlM6  
?D]qw4J  
贷方帐项credit account||creditor account r<XlIi  
qcdENIy0b  
KRN{Ath.  
*JmU",X  
借方帐项debit account||debtor account EC0M0qQ  
vp#r:+=  
+/Vi"  
@ZFU< e$!  
应付帐||应付未付帐account payable -mPrmapb3  
DUOSL  
R`F8J}X_  
C~([aH@-I  
应收帐||应收未收帐account receivable A Qe~F  
y|0I3n]e  
QnPgp(d<  
#{L !o5  
新交易||新帐new account cc|"^-j-7  
.jps6{  
j9IeqlL  
@Tl!A1y?  
未决帐||老帐old account DfL>fk  
}5 q
jGD  
kFi^P~3D[  
sxBRg=  
现金帐cash account c-, 6k  
G*$a81dAX  
A[
.5Bi  
JHCV7$RS  
流水帐running account D_MNF=7  
W=)wiRQm  
\mt>R[  
B%e#u.'6  
暂记帐||未定帐suspense account oL69w1  
g :Z, ab4  
3ZKaqwK  
xK8R![x  
过期帐||延滞帐overdue account||pastdue account *;I F^u1  
T2$V5RyX  
NXyuv7%5=  
;*8nd-\  
杂项帐户sundry account 8*V8B=q} K  
/Vy8%   
x# &ZGFr~  
3M&IMf,/@  
详细帐单||明细表detail account nPj/C7j  
8(Y=MW;g  
/`Wd+  
&3;yho8v@  
呆帐bad account c*"TmDY  
i%R2#F7I  
BkTGH.4G%  
tt7l%olw  
会计项目title of account VC6S4FU4K  
fW
BI}~e  
#(`@D7S"  
7v~\c%1V  
会计薄||帐薄account-book 7 i|_PP_  
 9g*MBe:  
1K;i/  
$]05?JY#  
营业报告书||损益计算表account of budiness||business report [-bT_X  
#^bkM)pc  
0*.> >rI  
5^\f[ }  
借贷细帐||交验帐account rendered W,^(FR.  
|Gw[vY  
7 vS]O$w<4  
62Ab4!  
明细帐account stated "lp),  
| ZI~#V  
cXJtN W@  
g]g2`ab |  
与…银行开立一户头to open an account with @lau?@$ja  
Y.Er!(pz  
oJk$ +v6  
USnKj_e  
与…银行建立交易to keep account with RPvOup  
U/B1/96lJ  
2wWL]`(E  
I54O9Aoy  
继续记帐to keep account GLe(?\Ug=  
`O5kI#m)L*  
Cl ;B%5yl  
{V!Jj6n  
与…有交易to have an account with Bu'PDy~W,  
N>OF tP  
W"rX$D[Le  
sBuVm
<H  
作成会计帐||有往来帐项to make out an account with F*QD\sG:  
X,/@#pSOz  
W 9Z.X!h  
&Z+a (  
清算||清理债务to make up an account 6qK0G$>  
|n;gGR
\  
*|x2"?d-F:  
-;z&">  
清洁帐目||与…停止交易to close ones account with T[=XGAJ  
j\nnx8`7  
q4$R?q:^  
y@AKb  
结帐to close an account ^yKP 99(  
zjh&?G]:G  
v&U'%1|  
_[V.%k  
清理未付款to ask an account||to demand an account :y 'D] ,_  
}[PbA4l.g  
4yC{ BRbi  
V|{ )P@Q  
结清差额to balance the account with &L-y1'i=j  
o(~>a  
!&C8
y  
y^zVb\"4  
清算to settle an account||to liquidate an account||to square an account [^W4%S  
?x@BZe  
O'm&S?>  
1+o>#8D  
审查帐目||监查帐目to audit an account 3vOI=ar=L~  
)%C482GO-  
B[-%A!3 F  
L.15EXAB  
检查帐目to examine an account tqrvcnQr^  
kT UQ8U  
3l>P>[<o  
+U^dllL7  
转入A的帐户to charge the amount to As account 6.~(oepu  
y]?%2ud/=  
7(~^6Ql!  
"twV3 R  
以计帐方式付款to pay on account ]xf{.z  
S'Q$N-Dy  
-z0,IYG }  
bqf=;Nvog  
代理某人||为某人on ones account||on account of one .F)b9d[?  
;oC85I  
[_qBp:_j?s  
_Ux>BJmP  
为自己计算||独立帐目on ones own account 2=!/)hw}  
|82V`
CV  
*ARro Ndr  
t2+m7*76  
由某人收益并负风险on ones account and risk||for ones account and risk G`mC=*Ma;  
nH% /  
`X^4~6/q  
Y*f7& '[  
由某人负担for ones account||for account of one LjXtOF  
SNff  
Qkqn~>  
pa+^5N  
按某人指示||列入某人帐户by order and for account of one vD1jxk'fd  
3Luv$6  
wGISb\rr  
yQ+#Tlji  
列入5月份帐目for May account RPaB 4>  
I U4[}x  
-mX _I{BJ  
Ks X@e)8u  
编入某中帐项下to pass to the account of||to place to the account of .1|'9@]lj4  
 IO>Cyo  
|}q0G~l  
TmX~vZ  
寄出清算书to send in an account||to send in render an account q.<q(r  
giaO7Qh~  
<ze'o. c  
B7}-g"p$/  
支票薄cheque book qI;k2sQR  
$ am7 xd  
C _[jQTr  
z0g]nYN%  
支票陈票人cheque drawer ]X?+]9Fr  
f^%vIB ~[  
o{UwUMw5`  
%iD>^Dp  
持票人cheque holder &% M^:WT  
mL6/NSSz  
L?9Vz&8]  
zG& N5t96X  
不记名支票cheque to bearer||bearer cheque 8
%`Sx
[  
A|Y\Y}  
VIi|: k  
uVscF
4  
记名支票||认人支票cheque to order M"p$9t  
>r]# 77d  
um3 M4>K  
1 uXtBk6  
到期支票antedated cheque }E/L:  
*~&W?i  
T5-4Q  
8<.KWr  
未到期支票postdated cheque C 7+TnJ  
$(zJ  
4vBbP;ELWq  
UBC[5E$  
保付支票certified cheque ]E=JUYf0  
uft~+w P  
^x/0*t5};z  
OvK_CN{  
未获兑现支票，退票returned cheque gXw\_ue<  
l0Pg`wH,  
n:<avl@o<  
(V=lK6WQm  
横线支票crossed cheque " *Ni/p$I  
~s5Sk#.z5  
8o{ SU6pH  
*"e[au^8*b  
普通横线general crossing 6#{= E@  
7B&nV92S  
( I,V+v+{Y  
>T!n* -Zn  
特别横线special crossing |}mBW@ah  
slQKkx \Dn  
 K8ThZY%  
ORHC bw9  
空白支票blank cheque C)ChF`Ru':  
a[#4Oq/t$  
'QW 0K]il  
UoKBcarm  
失效支票，过期支票stale cheque ,2kWj7H%7  
ZcdS?Z2k  
~RMOEH.o  
3(PU=  
普通支票open cheque T Z>z5YTv  
5SKu\H\  
qrOTb9&y  
`$#64UZ>U1  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iySmNI  
F%Mlid;1  
+zw<iB)J  
km|~DkJ\a`  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +b{h*WWdj  
nwkhGQ  
.#Sd|C]R7  
{ aB_t%`w  
支票换现金||兑现to cash a cheque `o*eLLk  
H+: $ 7;  
a\MU5%}\  
m[8#h(s*t  
清理票款to clear a cheque em W#ZX  
YWdlE7 y  
5VPuHY2  
}5S2v+zE  
保证兑现to certify a cheque O42An$}  
iL\\JuY  
$qEJO=v  
^#Z(&/5f0  
填写支票数额to fill up a cheque Cn{UzSKfs  
~O|0.)71]  
2
KzKNe(  
I7Eg$J&  
支票上划线to cross a cheque }0!\%7-Q  
AzQ}}A;TSx  
*Js<VR  
NCsUC  
开发支票to make out a cheque P$oa6`% l  
3NJH"amk  
xFvSQ`sp  
"vJADQ4F  
签发支票，开立支票to draw a cheque||to issue a cheque \e?T9c6,  
>\i{,F=U7  
< xV!vN  
u*U?VZ5  
透支支票to overdraw a cheque ^KhFBed  
" DF g"  
=o-qu^T^u  
. =+7H`A  
背书支票to endorse a cheque w5|"cD#8A  
3 (<!pA  

md2kZ.5u  
Gmc"3L  
请付票款||清付票款to pay a cheque||to honour a cheque <37vWK1+  
fU8;CZnx  
,L^L uw'7  
S xgYq  
支票退票to dishonour a cheque z/TZOFaM  
+Rvj]vd}&  
K~E]Fkw!;  
Kfr?s X  
拒付支票to refuse a cheque T S.lFg:K  
C/w;g3  
/bb4nM_E/  
f9rToH  
拒付支票to stop payment of a cheque xpnnWHdaq  
KOxD%bX_  
Jw^+t)t  
2sTyuH
.  
提示要求付款to present for payment /U`"|3  
7

+fik0F  
W)"q9(T?%  
-cW5v  
见票即付持票人payable to bearer Du{]r[[C  
w9oiu$7),  
emaNmpg  
vJ{\67tK  
支付指定人payable to order (5I]umtge  
OW.ckYt%  
6xOR,p>E  
RWoiV10  
已过期||无效out of date||stale 3HA{18{4uP  
r`krv-,O$  
m ;KP  
#"Zr#P{P  
请给出票人R/D||refer to drawer j` x9z_  
|fA[s7)  
x;SrJVDN  
^NCH)zK]v  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :{fsfZXXr  
x?%vqg^r  
mI.*b(Irp  
Soa.thP
 
文字与数字不一致words and figures differ }l/md/C0  
7!%cKZCY  
o0/03O  
]EK"AuEz`  
支票 NBeGmC|  
m
}XI?[!s  
时间已过account closed _ 9k^Hd[L$  
@NV q .z  
T#( s2  
dv,8 iOL  
更改处应加盖印章alterations require initials ^GbyAYEp  
$DMeUA\av  
(zhmZm  
*L^{p.K4  
s<5t}{x  
"#9WF}  
时间已过effects not cleared 9+/<[w7  
N( /PJJ~  
1|gEY;Ru  
bH =5[  
停止付款payment stopped c)lK{DC  
o~}q@]]  
X{ Nif G  
7' 6m;b~F  
支票毁损cheque mutilated rdC(+2+Ay  
{
~Cqb7  
q/Gy&8 K  
/,;9h x  
汇款||寄钱to remit||to send money bT>^% H3  
@^P=jXi<  
W=|B3}C?  
-_2=NA?t  
寄票供取款||支票支付to send a cheque for payment eF2<L[9  
+J^}"dG  
YsTfv1~z#  
P_qxw-s  
寄款人a remitter `R; ct4-  
_h.[I8xgYG  

Z| ~<B4#c  
H8\N~>  
收款人a remittee *+J&ebSTN  
S</"^C51J  
31_5k./  
KDY~9?}TM  
国外汇票foreign Bill 3)T
5}_  
\Q3m?)X=Gd  
>#V8l@IH  
+)V6"XY-(  
国内汇票inland Bill MjL yB^M  
E2\)>YF{P  
\"f}Fx  
5[@4($q8  
跟单汇票documentary bill Tn-H8;Hg  
\F<]l6E  
=g&0CFF<  
Ya>cG
aLq  
空头汇票accommodation bill m=n V$H  
)kdPA
w  
fCTjTlh  
>`lf1x
  
原始汇票original bill W58\V  
hup] Jk  
paF2{C)4  
MLp5Y\8*  
改写||换新票据renewed bill >Cf]uiR  
9t)t-t#P;  
y[}BFUy  
nhy3E  
即期汇票sight bill||bill on demand ))+R*k%  
, X|oCD  
.!Z.1:YR  
qC]D9 A  
…days after date||…days after date…日后付款 wlkS+$<  
D@0eYX4s  
bbnAF*7s8  
lQ)8z I  
…months after date||…months after date…月后付款 <iTaJa$0m  
T%ha2X=  
aeg5ij-]u@  
)ll}hGS  
见票后…日付款…days after sight||…days sight @jjp\~  
b@,w/Uw[*  
z[7U>q[E  
AJq'~fC;I  
见票后…月付款…months after sight||…months sight fPspJug  
";xG[ne$Be  
Ot(EDa9}IJ  
) I@gy  
同组票据set of bills ?X=9@m  
(?~F}u v  
&&tQ,5H5  
kR'!;}s  
单张汇票sola of exchange||sole of exchange ZL-@2ZU{1  
$H-s(3vq  
<6Br]a60RR  
BPC$ v\a  
远期汇票usance bill||bill at usance :JPI#zZun  
"ua/65cq9  
F-2HE>< +  
/(vT49(]  
长期汇票long bill l%;)0gT  
B9+oI cO  
"IB)=Hc  
U4Qc$&
j>  
短期汇票short bill )LnH
m  
eZf-i1lJ  
"j~=YW+l  
^2Op?J  
逾期汇票overdue bill =TyN"0@  
377$c;4F  
lOYwYMi  
2,dGRf  
宽限日期days of grace 9;q@;)'5  
pNE!waR>  
]%G[<zD,1  
w_eLas%  
电汇telegraphic transfer （T.T） a*=\-;HaZ  
q" fK "H-j  
b8T'DY;~  
wgI$'tI  
邮汇postal order||postal note （Am.）||post office order||money order Jw9|I)H  
44wY5nYNt  
3+Xz5>"a  
>WG$!o+R  
本票promissory note （P/N） } fSbH  
!t[X/iu  
j2tw`*S+  
i7*4hYY  
押汇负责书||押汇保证书letter of hypothecation 0I079fqk<  
W0l|E&fj[  
]Kil/Y  
0Ac]&N d`  
副保||抵押品||付属担保物collateral security 5Sk87o1E(d  
jG8ihi  
nqy\xK#.^  
Fy^!*M -  
担保书trust receipt||letter of indemnity 4B!]%Mw;c  
9%iqequ  
%
vn rLt$  
9/q4]%`  
承兑||认付acceptance kXv -B-wOj  

R6CxNPRJ  
NCX!ss  
${mHbqN  
单张承兑general acceptance PK!=3fK4\F  
e 6#^4Y/+`  
'sz
kn0  
Y{um1
)k  
有条件承兑qualified acceptance hDzKB))<w  
CP/`ON  
aCy2.Qn  
c\"oj&>A  
附条件认付conditional acceptance zgqe@;{  
A5B  5pJ  
,,b_x@y*  
7$;mkHu4H%  
部分认付partial acceptance   ka*VQXk*