[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。   nbVlP  
会计报表statement of account ]Ywj@-*q  
u0)~Im,X  
/:YJ
2AARY  
nMniHB'  
往来帐目account current Y_H|Fl^  
w;RG*rv  
?x*Ve2+]  
"o=*f/M  
现在往来帐||存款额current accout -27uh  
"`aNNIG&  
^X&n-ui   
ww_gG5Fc$  
销货帐account sales Kn WjP21  
y}'c)u  
Jj~c&LxrO  
8op,;Z7Y  
共同计算帐项joint account M:!Twz$  
W' DpI7  
_*xjG \!  
`qNhB\  
未决帐项outstanding account cZ!%#Az  
8f^QO:  


:f~[tox  
Slk__eC  
贷方帐项credit account||creditor account bD&^-& G  
*bl*R';  
#hA]r.  
Yt 9{:+[RK  
借方帐项debit account||debtor account
C&&*6E 5  
IEx`W;V]K  
[>B`"nyNQ  
iK#5nY].  
应付帐||应付未付帐account payable q,ry3Nr4n  
36NENzK  
pwiXA{  
+YL9gNN>P  
应收帐||应收未收帐account receivable lw.4O^  
@_gCGI>Q  
our$Ka31  
_1s\ztDpw  
新交易||新帐new account B=>:w%<Ii  
D!K){E  
X&
B2&e;  
-P+@n)?T6  
未决帐||老帐old account '|zkRdB*Lq  
:YZqrcr}  
-QUr|:SK:  
VSK!Pc.G}
 
现金帐cash account uafSz@`  
d)G'y  
dG
6 G  
x
q?9w$  
流水帐running account  d"E@e21  
 H %Cb  
n9Mi?#xIp  
=~)J:x\F  
暂记帐||未定帐suspense account Fk:yj 4'  
.RI{\i`  
B74L/h  
.L,xqd[zC  
过期帐||延滞帐overdue account||pastdue account WUVRwJ 5  
j}0W|*   
YLr<^G-v  
IoEITKd  
杂项帐户sundry account //SH=>w2
 
~1x,m.f8  
g4NxNjM;  
(J c} K  
详细帐单||明细表detail account :U
jF<V  
3DNw=Ic0k  
ZnX]Q+w  
3?Ml]=u  
呆帐bad account !xU1[,9  
_\HMF  
6x1!!X+)+  
y^7ol;t  
会计项目title of account )c'5M]V  
'6^20rj  
n*tT<  
/H_,1Fu|  
会计薄||帐薄account-book fl{wF@C6  
.hYrE5\-  
h$#QRH  
M;
BDo(1  
营业报告书||损益计算表account of budiness||business report 7Z-'@m  
EhEUkZE3)  
R)>/P{A-P  
_JlbVe[<  
借贷细帐||交验帐account rendered ZI'MfkEZ*  
`0l)\  
/Iwnl   
I~LN)hqdo  
明细帐account stated <kQ 5 sG  
E7A psi4]  
s "KPTV  
L* k[Vc  
与…银行开立一户头to open an account with D&Xh|}2A  
%SKp<>;9  
g7($lt>  
<p tgFR+  
与…银行建立交易to keep account with @;%+Ms  
X^!n'$^u  
J%G EIe|  
' `0kW_'  
继续记帐to keep account C- Aiv@@<=  
Fai_v{&?  
Z` 5jX;Z!  
!.(Kpcrg  
与…有交易to have an account with Ekb9=/  
=oZHN,  
/}G+PUk7  
t')47k\  
作成会计帐||有往来帐项to make out an account with U} EaV<  
q=NI}k  
#fq%903=  
dGxk ql  
清算||清理债务to make up an account !N\<QRb\q  
pGQ
P9r%  
2TH13k$  
4CO"> :  
清洁帐目||与…停止交易to close ones account with ?C(' z7  
grvm2`u  
sVk+E'q  
~vqVASUc,  
结帐to close an account zV)(i<Q  
/RVy?)hVT#  
Yt]tRqrh;T  
NSQ}:m  
清理未付款to ask an account||to demand an account XJx$HM&0M  
.YV{wL@cB  
6f
"jl  
~0}gRpMW  
结清差额to balance the account with qOA+ao  
YX A|1  
4*k>M+o/C4  
nz{ ;]U1  
清算to settle an account||to liquidate an account||to square an account 9YpgzCx Z  
eWKFs)C]  
{{hp;&x  
t)#8r,9c  
审查帐目||监查帐目to audit an account #xUX1(  
r]e1a\)r  

8fV.NCyE  
Rm@#GP`  
检查帐目to examine an account |l
4tR  
L<t>o":o  
#[ei/p  
L]wWJL  
转入A的帐户to charge the amount to As account w}8 ,ICL  
#?x!:i$-  
}BF!!*  
wM$N#K@  
以计帐方式付款to pay on account -L4fp  
mS\gh)<h  
0ge"ISK  
"_LDs(&  
代理某人||为某人on ones account||on account of one CbvP1*
1  
q=I8W}Zi  
/ {) }y  
R07]{  
为自己计算||独立帐目on ones own account #$5"&SM  
b 7XTOB_HO  
/ @v V^!#1  
f ZEyXb  
由某人收益并负风险on ones account and risk||for ones account and risk {gL8s  
=`MxgK +  
JfOBZQ  
:Dt]sE_d  
由某人负担for ones account||for account of one \d'>Ky;GD  
,9A1p06  
'CQ~ZV5  
-_*ux!  
按某人指示||列入某人帐户by order and for account of one 2X X-  
gGaA;YW1  
#EG W76 f  
c)*,">$#  
列入5月份帐目for May account I cJy$+  
G '1K6  
&i(\g7%U  
?\Bm>p%+  
编入某中帐项下to pass to the account of||to place to the account of Vn=K5nm  
o+],L_Ab  
jv;8Mm  
k)3b 0T@b  
寄出清算书to send in an account||to send in render an account 9QXBz=Fnf  
T`zUgZ]  
Ad}Nc"O  
<`Xt?K  
支票薄cheque book ym_w09   
>g>L>{  
s![Di  
}'KHF0   
支票陈票人cheque drawer wsKOafrV  
.OM^@V~T  
3wYhDxY1  
[g/ &%n0^  
持票人cheque holder h5o6G1ur  
H2jF=U"=  
XLgp.w;  
9#>t% IF~  
不记名支票cheque to bearer||bearer cheque tLE7s_^  
iW?z2%#  
;hV-*;>  
0Yk$f1g  
记名支票||认人支票cheque to order @oNYMQ@)d  
-=InGm\Y  
r`\6+Ntb.  
#?h-<KQQ  
到期支票antedated cheque l!*!)qCB(S  
,k9x I<i  
>ufLRGL>  
shZEE2Dr  
未到期支票postdated cheque #rI4\K  
`C&@
6{L  
1YtbV
3  
0woLB#v9  
保付支票certified cheque pwg\b  
["H2H rI2  
xFScj0Y  
Aa`R40yl  
未获兑现支票，退票returned cheque -NPX;e$<  
h]vuBH
J}  
5v[2R.eT-  
w }=LC#le  
横线支票crossed cheque vnx+1T  
M,vCAZ  
 c6Z"6-}$  
l+#uQo6cqQ  
普通横线general crossing bO'?7=SC  
fyF8RTm{  
j a' _syn  
C <d]0)  
特别横线special crossing Ez+8B|0P  
q\
G7T{t$.  
T(=Z0M   
S=a>rnF  
空白支票blank cheque pS~=T}o  
nC}Y+_wo0  
P] 0/S  
2Ah B)8bG  
失效支票，过期支票stale cheque QKIg5I-  
@Yw>s9X  
K*P:FC
z  
6SF29[&  
普通支票open cheque GGU>={D)  
/[I#3|  
!>?*gc.<  
Y?V.O  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Z_4|L+i<{  
.1:B\R((  
bl- D{)X  
1oI2  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
{ceY:49  
)C$pjjo/`  
@2~;)*  
-VvN1G6.x?  
支票换现金||兑现to cash a cheque x~E\zw  
'3=@UBs  
m#^;V  
AEd9H
+I  
清理票款to clear a cheque +ZR>ul-c  
YJ}9VY<}1K  
A3.*d:A  
Mu@(^zW  
保证兑现to certify a cheque ;!B,P-Z"g  
riQ0'-p  
t{e}3}LEd  
]VaMulb4  
填写支票数额to fill up a cheque lv#L+}T  
;( (|0Xa  
:Q}Zb,32  
&hJQHlyJM0  
支票上划线to cross a cheque y$9XHubu  
j9R+;u/!  
qG3MyK%O\  
A&{eC C  
开发支票to make out a cheque Yo\%53w/  
-d[Gy- J  
=vsvx{o?  
GHQm$|3I  
签发支票，开立支票to draw a cheque||to issue a cheque )3ZkKv;zY  
WO*dO9O  
%zN~%mJ
G  
Q"K`~QF"  
透支支票to overdraw a cheque ;P^}2i[q>[  
k{ulu  
}"STc&1  
"(iQ-g Mm  
背书支票to endorse a cheque juQ?k xOB  
!1#=j;N`  
jxZ_-1  
h#Z~x  
请付票款||清付票款to pay a cheque||to honour a cheque 1]&{6y  
L0 *f( H  
v)~!HCG  
\"9ysePI  
支票退票to dishonour a cheque 4$+/7I \  
Pu(kCH{  
S<g~VK!Tt  
5}2148  
拒付支票to refuse a cheque @%8$k[
  
|$[.X3i  
xu@+b~C\  
%?
J-0  
拒付支票to stop payment of a cheque MADt$_  
*JO%.QNg  
~BgNMO;|  
U%)*I~9  
提示要求付款to present for payment dvLL~VP  
j07b!j:"\}  
>:0^v'[  
"Mh}n-oju  
见票即付持票人payable to bearer 1cV0TUrz  
- H`,`#{  
Ki(0s  
tcD5"ALJ  
支付指定人payable to order Y ^5RM  
~JB4s%&  
%-an\.a.  
ufN`=IJ%  
已过期||无效out of date||stale HBZtg  
Q 822 #  
J"fv5  {  
%Lom#:L'  
请给出票人R/D||refer to drawer " t,ZO  
|5*:Th C[  
#6
6u<FaG  
_+<AxE9\  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EV_u8?va  
+<3e@s&  
0e
j*0"Mq  
1$ENNq#0  
文字与数字不一致words and figures differ ckbD/+  
rfOrh^  
Ll`nO;h  
. ]/k#Hv  
支票 %V92q0XW  
} A}Vd:#  
时间已过account closed `&J=3x  
A s8IjGNs{  
9L>ep&u)^  
6\x/Z=}L  
更改处应加盖印章alterations require initials k"+/DK,:  
\7Fp@ .S3  
lN7YU-ygz  
/p) y!5e  
nr%P11U\c  
W\O.[7JP  
时间已过effects not cleared &7KX`%K"D  
d
V3R)  
o:@A%*jg  
hYVy65Ea  
停止付款payment stopped zI_pP?4;.q  
=j8g6#'u  
L7N>p4h]Xj  
c  
支票毁损cheque mutilated q^b12@.  
D;Y2yc[v  
Kp
[
5"N8  
QS<)*  
汇款||寄钱to remit||to send money QLZ%m$Z  
Q'rX]kk_  
J:\O .F#Fi  
avd`7eH2  
寄票供取款||支票支付to send a cheque for payment /Mw0<#  
A{gniYqvB`  
l(~NpT{=V  
:D:J_{HJ  
寄款人a remitter i7`/"5I  
7qg. :h  
$~T|v7Y%  
^;;gPhhWV  
收款人a remittee Suk;##I  
PBAQ KQ  
`Wu.wx  
`12Y2W 9  
国外汇票foreign Bill =l%|W[OO  
<^adt *m  
d4LH`@SUZ-  
?aU-Y_pMe  
国内汇票inland Bill \m+;^_;5GW  
1pTQMf a  
8-)@q|  
$lF\FC  
跟单汇票documentary bill vH{JLN2  
m!:sDQn{3  
78E<_UgcB  
U.J/ "}5`T  
空头汇票accommodation bill 3EyVoS6D  
O_Z   
=]0AZ  
/?:q9Wy  
原始汇票original bill 9<"l!noy  
Edl .R}&1  
I0OfK3!^  
6"V86b0)h}  
改写||换新票据renewed bill eX o@3/  
} BnPNc[I  
34qfP{9!N  
S[RVk=A1  
即期汇票sight bill||bill on demand n)rSgzI  
%F]:nk`  
3$ BYfI3H  
b IZi3GmRF  
…days after date||…days after date…日后付款 @BqSu|'Du,  
U_5

\FM  
FMAt6HfU  
X1GM \*BE  
…months after date||…months after date…月后付款 d'b q#r  
Cx ;n#dn*  
_Zbgmasb  
c4L++
u#  
见票后…日付款…days after sight||…days sight Bk~%  
$%5!CD1)  
E^t}p[s  
~tqDh(  
见票后…月付款…months after sight||…months sight $~:|Vj5iZ\  
<O]B'Wc [  
P>ZIP* Gr  
H)i%\7F5  
同组票据set of bills CI@qT}Y_  
p}h9>R  
Y!AQ7F  
Xldz&&@  
单张汇票sola of exchange||sole of exchange 1)ZdkTF@H  
Eo_;Nc  
)[5.*g@  
/7Ft1f  
远期汇票usance bill||bill at usance cy#N(S[ 1  
mf)E%qo  
BY??X=  
M}`G}*  
长期汇票long bill t`vIcCXqyl  
};]f 3  
aKC3vR0  
Vc|uQ8Mi  
短期汇票short bill jW_FaPW(p  
r#/Bz5Jb*  
of?0 y-LT%  
%1e{"_$O9  
逾期汇票overdue bill uzWz+atH  
y`-5/4  
w"BMJ+  
\k*h& :$  
宽限日期days of grace is}Y+^j.  
v6+<F;G3y>  
w1 tg7^(@  
KZ/2#`  
电汇telegraphic transfer （T.T） 73kL>u  
pN7 v7rs  
a1# 'uS9W  
;n=A245W\  
邮汇postal order||postal note （Am.）||post office order||money order f)!7/+9>  
L=5
Fvm  
nN!R!tJPa  
j-wz7B  
本票promissory note （P/N） {AMoE+U  
]eIV'lP,j/  
A0 1D-)  
XpibI3:<  
押汇负责书||押汇保证书letter of hypothecation UJ6zgsD1b?  
nV&v@g4Tt  
~F=,)GE  
vP{;'R  
副保||抵押品||付属担保物collateral security <
Z8^.t)|  
dNgjM Q  
f3HleA&&  
!0 -[}vvU  
担保书trust receipt||letter of indemnity yaKw/vV  
X"3Za[9j  
N3rQ]HZiP  
SjB#"A5  
承兑||认付acceptance ~Y'j8W  
6$6Qk !%  
.>{I S4  
<.B^\X$  
单张承兑general acceptance YUsMq3^&  
JLH,:2  
*q |3QHZ  
DB;Nr3x  
有条件承兑qualified acceptance O\KSPy7YQ  
[p[C45d=<  
/y
S/*ET8  
IYk^eG:;
 
附条件认付conditional acceptance f6zS_y9gn  
<{UjO  
W;@9x1jKX  
j: /cJt  
部分认付partial acceptance   J{bNx8.&