[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。   FG!X"<he  
会计报表statement of account z|(+|pV(
 
N9<Ujom  
[ dE.
 [  
{gaa
i  
往来帐目account current 3u\;j; Td!  
o!r8{L  
Iu35#j  
e~T@~(fft  
现在往来帐||存款额current accout FHPXu59u  
:aIN9;  
}/,CbKi,+  
LR,7,DH$9'  
销货帐account sales P0-Fc@&Y  
l@hjP1o  
ow'lRHZ  
@v*/R%rv t  
共同计算帐项joint account KYxBVgJ  
sfVf@0g  
"uPy,<l  
s$*'^:  
未决帐项outstanding account 5Y3i|cj  
90Hjx>[  

0J8K9rP;z  
P~FUS%39"o  
贷方帐项credit account||creditor account :9|W#d{o  
!"TZ:"VZU  
^R$'eG 4L?  
JkA|Qdj~Mr  
借方帐项debit account||debtor account *}):<nB$^  
5b6s4 ZyV  
~/tKMS6T  
"XLe3n   
应付帐||应付未付帐account payable J%]D%2vnk`  
'iLH `WE  
^SfS~GQ  
9>< mp]E4  
应收帐||应收未收帐account receivable e|r0zw S  
O8N[Jl  
mty1p'^KQ  
VZIR4J[\.  
新交易||新帐new account s Fgadz6O  
@)8]e S7  
(HN4g;{  
kDz>r #%  
未决帐||老帐old account `4CWE_k  
gK3Mms
]}m  
;#G%U!p  
X
DD<oo  
现金帐cash account L6i|:D32p  
zG c[Z3N  
Cv=GZGn-  
! qJI'+_  
流水帐running account NgB 7?]vu  
7XyOB+aQO  
em]xtya  
zSjgx_#U  
暂记帐||未定帐suspense account \`xkp[C  
}o9Aa0$*$  
5GAy "Xd  
 9|S`ub'  
过期帐||延滞帐overdue account||pastdue account 2#_38=K=@  
ad`_>lA4Lp  
oaDsk<(j;R  
q?~Rnv  
杂项帐户sundry account chAan~r[*  

f3 ]  
| D.C!/69  
y?N Nz0  
详细帐单||明细表detail account /4joC9\AB  
mPVE?jnR^0  
uf@U:V  
LI:T
c7t  
呆帐bad account C 7nKk/r
 
g*]E>SQ=  
]RFdLV?  
LBX%HGH  
会计项目title of account :LV.G0)#  
Y~"9L|`f/  
Eqphd!\#6  
G+Dpma ]  
会计薄||帐薄account-book Vf{2dZZ{1  
zd`=Ih2Wx  
WSI Xj5R  
Z|`fHO3j  
营业报告书||损益计算表account of budiness||business report M<qudi  
?TuI:dC  
T#iU+)-\%  
O2H/rFx4  
借贷细帐||交验帐account rendered bx(w:]2  
.u< U:*  
}h~'AM  
AQci,j"  
明细帐account stated &jJckT  
:z~!p~  
@ u1Q-:  
X
U#,Bu{  
与…银行开立一户头to open an account with <7gMl  
if@W ]%  
dp^N_9$cdO  
dB`b9)Tk0z  
与…银行建立交易to keep account with cTj~lO6  
La}o(7=s  
Y(GW0\<  
piu0^vEEH  
继续记帐to keep account hh&Js'd  
#Si
|!  
M1uP\Sa  
#,P(isEZ"  
与…有交易to have an account with >0T3'/k<H  
W#45a.v  
3zb)"\(R  
`D)S-7BR  
作成会计帐||有往来帐项to make out an account with A[ 1)!e  
.!j#3J..u  
h>tsis'N9  
apaI J+^[  
清算||清理债务to make up an account )@c3##Zp)  
.cw=*<zeg  
4qBY%1  
#KJZR{  
清洁帐目||与…停止交易to close ones account with XaGz].Sv  
GI4oQcJ  
M +UMR+K  
w)<4>(D  
结帐to close an account kGj]i@(PA4  
mCrU//G  
4JK@<GBK6  
Ty}R^cy{d  
清理未付款to ask an account||to demand an account W^ClHQ"Iy  
P6E1^$e  
y7; 5xF?q  
 GG>Y/;^  
结清差额to balance the account with 83xd@-czgh  
n8?KSQy$  
T]X{@_  
T Xl\hL
\+  
清算to settle an account||to liquidate an account||to square an account KF4s ee;;  
D
eog4Ol"/  
}1\?()rB  
d'q;+jnP  
审查帐目||监查帐目to audit an account C[W5d~
@;E  
;y,NC2Xj  
(
>r|j4$  
S `wE$so>  
检查帐目to examine an account Wb'*l
T0=  
I`#EhH  
^s.oZj q  
Z c<]^QR  
转入A的帐户to charge the amount to As account =*[, *A  
7ozYq_ $  
ev*c4^z:
s  
n\ Gg6Y  
以计帐方式付款to pay on account =G[H,;W  
,^M]yr *~  
n=r=u'oi  
`-5cQ2>"  
代理某人||为某人on ones account||on account of one f!^)!
~  
! 7Nn]Lx  
hxP6C6S  
|M]sk?"^  
为自己计算||独立帐目on ones own account ^U" q|[qy  
wbl${@4  
H.)fOctbO  
dkf}),Z F  
由某人收益并负风险on ones account and risk||for ones account and risk cy9N:MR(c  
T?ZOHH8  
?#U0eb5u  
'>"`)-  
由某人负担for ones account||for account of one M44_us  
2}ag_  
kzW\z4f  
5~*
=#v:`  
按某人指示||列入某人帐户by order and for account of one %{=4Fa(Jux  
_J+]SNk  
R<_mK33hd  
5 wy;8a  
列入5月份帐目for May account $/MY,:*e  
S_`W@cp[  
KPD@b=F  
nz}]C04:-  
编入某中帐项下to pass to the account of||to place to the account of 2f s9JP{^0  

g2!0vB>  
NEZH<#  
.Y+mwvLpRG  
寄出清算书to send in an account||to send in render an account d5 N)^\z  
@F>[DW]O  
#!( Zn:[  
ngtuYASc  
支票薄cheque book lF)0aDk'h  
/IrKpmbq  
5ENov!$H  
S6=\r{V  
支票陈票人cheque drawer ux)<&p.  
oM/B.U2a  
Rv0-vH.n  
Q
f/j:  
持票人cheque holder e-&L\M  
s$IcDuBu  
{\ A _%  
n5/ZJur  
不记名支票cheque to bearer||bearer cheque DX]z=d)tc  
-i| /JH  
C!CaGf=  
`[w}hFl~q  
记名支票||认人支票cheque to order l#mqV@?A~  
J(H??9(s  
_:oMyK'  
h#$_<U  
到期支票antedated cheque O e0KAn  
/&y,vkZTT  
}])GQ@  
8^&fZL',  
未到期支票postdated cheque D'U\]'.  
}W^V^i)  
s|Imz<IE  
|:`?A3^m#  
保付支票certified cheque PX+"" #  
#JX|S'\x  
+]aD^N9['  
4nX'a*'D~}  
未获兑现支票，退票returned cheque Vs2v j  
t!+%g) @  
{&6l\|  
;jpw"-J`  
横线支票crossed cheque Dg?Ho2ih  
6 d{D3e[p^  
P,s)2s'nZ  
AmUe0CQ:k'  
普通横线general crossing L%=BCmMx  
IJL^dXCu  
D*<8e?F  
rzc 3k~@  
特别横线special crossing J:M<9
W  
x<)!$cg  
+4p2KYO  
?Mgt5by
 
空白支票blank cheque F~11 _  
ul]m>W  
06j)P6Iju  
8. ~ Euz  
失效支票，过期支票stale cheque :Kt mSY  
}VJ hw*s  
=qVAvo'  
t's5~  
普通支票open cheque {#d
`&]  
[{Klv&>_/  
]2u7?l  
)2*
|WHO  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 123-i,epg  
> ZOZv  
{Bw
N4r46  
pB{ f-M:D  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PT=2LZ  
Qcy+ {j]  
bx'B;rZr  
_
s=Pk[e  
支票换现金||兑现to cash a cheque & t@  
Hr_x~n=w  
YC+ZVp"v  
,YzC)(-  
清理票款to clear a cheque RM/ s:  
Phjf$\pt  
R?FtncL%D  
WA)lk >(+  
保证兑现to certify a cheque x,@O:e  
.(.G`aKnF  
zv3<i (  
!IrKou)/_  
填写支票数额to fill up a cheque =V4_DJ(&  
Yc( )'6  
TBLk+AR  
{Rh+]=7  
支票上划线to cross a cheque >G-?e!  
j4hUPL7  
c~u F  
I(r5\A=  
开发支票to make out a cheque j^R~ Lt4  

-_H2FlB  
OW5|oG  
  ]q\=  
签发支票，开立支票to draw a cheque||to issue a cheque N"Nd$4  
>0G}, S  
$f@-3/V6{  
nD{;4$x
P`  
透支支票to overdraw a cheque SGT-B.  
2QQYXJ^  
Tx&qp#FS  
!D]6Cq  
背书支票to endorse a cheque !t [%'!v  
k>@^M]%  
ri_6wbPp  
b|C,b"$N0  
请付票款||清付票款to pay a cheque||to honour a cheque 0GLB3I >  
h4xf%vA(;  
mJ#B<I'  
C{Xk/Er5<  
支票退票to dishonour a cheque 6P[ O8  
% QcG^R  
p!5JO4F$  
-O q=J;  
拒付支票to refuse a cheque '/)_{Ly  
Gt*<?  
rcb/X`l=  
4OgGZ  
拒付支票to stop payment of a cheque YSUH*i/%  
V?pO~qo  
/bj`%Q.n  
,lGwW8$R  
提示要求付款to present for payment YedipYG9;  
W}i$f -K  
;eSf4_~  
i!-sbwd7  
见票即付持票人payable to bearer ktJLpZ<0O  
u+T, n  
]d;/6R+Vs  
,oVBgCf  
支付指定人payable to order ml \yc'  
])";Z  
RJm8K,3#  
A>,fG9pR  
已过期||无效out of date||stale ! 6`nN1A  
.j@n6RyN  
u>Kvub  
&(1NOy X&  
请给出票人R/D||refer to drawer !ZcALtq  
m!>'}z  
ap_+C~%+  
2PW3S{Dt  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZQ8Aak  
d-2I_ )9  
G+yz8@  
F4l6PGxF&\  
文字与数字不一致words and figures differ \O4=
mJ  
nff]Y$FB  
]$*_2V3VA$  
.-*nD8b  
支票 T$B4DQ  
;a77YLTQ  
时间已过account closed h$h`XBVZe;  
AR2+W^aM3  
g9Qxf%}  
I!#^F1p1  
更改处应加盖印章alterations require initials U?C{. @#w  
r>eXw5Pr7  
"qp_*Y  
<GR
:5pJ%  
pAL-Pl9z  
tH!z7VZ  
时间已过effects not cleared 4r!40^:2  
eW<hC(  
OH~qJ<  
PQay sdb  
停止付款payment stopped O&%T_Zk@@  
A
Yerz  
NP/2gjp  
5qko`r@#  
支票毁损cheque mutilated $5[RR  
OOwJ3I >]>  
>,1LBM|0u  
T!E LH!  
汇款||寄钱to remit||to send money 40ZB;j$l  
f>PU# D @B  
,5WDYk-  
E' :Z_ ^4  
寄票供取款||支票支付to send a cheque for payment a-=apD1RvG  
] lTfi0}g_  
zvg&o)/[  
8h2?Q  
寄款人a remitter ddxv.kIj.  
[G)Sq;  
;c}];ZU3G  
~;` #{$/C&  
收款人a remittee ybkN^OEJ  
D.f=!rT7E7  
B&D z(Bs  
aPgG+tu  
国外汇票foreign Bill bp_@e0  
vZsVxx99  
E$ rSrT(  
HB:i0m2fJW  
国内汇票inland Bill omu&
:) g  
BO|Jrr>  
N<WFe5  
gd*?kXpt   
跟单汇票documentary bill 6;DPGx  
st>t~a|T  
,j<"~"] =  
I'h
QbLlG  
空头汇票accommodation bill gw^+[}U#  
Qa+gtGtJ  
^(3k uF  
\h4 y,sl  
原始汇票original bill ,vj^AXU  
cCs:z
 
6iC:l%|u  
]Re<7_xt  
改写||换新票据renewed bill m~A/.t%=  
@So"(^
  
Tc:`TE=2  
:z7!X.*  
即期汇票sight bill||bill on demand |Sq>uC)  
o6oYJ`PY  
ua-p^X`w  
W#Z]mt B  
…days after date||…days after date…日后付款 q)X&S*-<o~  
Ns_d10rZ.  
~c"c9s+o  
z7o59&  
…months after date||…months after date…月后付款 +Gko[<  
OJaU,vQ#  
kC V OeXv  
&V$R@~x  
见票后…日付款…days after sight||…days sight q6dq@  
(ydeZx
 
=*I9qjla[?  
<jF<_j  
见票后…月付款…months after sight||…months sight [ sBD|P;M  
/VQ<}S[k}-  
RD^o&VXO  
hpU7
 
同组票据set of bills ]3G2mY;`"%  
:Pv {E  
9TLP(  
X%sc:V  
单张汇票sola of exchange||sole of exchange -c tZ9+LL  
})Jp5vv  
F`l1I=;  
ofJ@\xS  
远期汇票usance bill||bill at usance Y `wi=(  
%PpB$  
PuWF:'w r  
6O}r4*  
长期汇票long bill B!Y;VdX  
" 1Bn/Q  
N.]8qz
W  
?^5x d1>E  
短期汇票short bill GZ"O%:d  
d 9|u ~3  
/T?['#:r-)  
R[b?kT-%  
逾期汇票overdue bill L(L;z'3y  
+q1@,LxN  
{r"HR%*u  
F n\)*; ^  
宽限日期days of grace &Z?uK,8  
?Gb 18m  
F 1BPzRo`  
\6o ~ i  
电汇telegraphic transfer （T.T） S}>rsg!  
6
i%)'dl  
Kxg0
9\5i  
*N't ;  
邮汇postal order||postal note （Am.）||post office order||money order J;qHw[6  
)vw3Y88  
%!@Dop/<  
3Cpix,Dc  
本票promissory note （P/N） 3E#acnqn*  
#8'%CUF*<8  
9%x[z%06  
fQ<V_loP.@  
押汇负责书||押汇保证书letter of hypothecation {d)+a$qj  
`Tab
'7  
(+_Amw!W  
Kh27[@s  
副保||抵押品||付属担保物collateral security wFh{

\  
h5~ tsd}OU  
rHMsA|xz6  
BQm H9g|2  
担保书trust receipt||letter of indemnity  `=oN&!  
P/27+5(|  
+ !X^E9ra  
T^"d%au  
承兑||认付acceptance "UE'dWz  
Lm8cY  
SgJ
QH7N  
419t"1b  
单张承兑general acceptance d
jk   
il*bsnwpZv  
Od!j+.OY<  
D.RHvo~6  
有条件承兑qualified acceptance *p VKMmU  
EPyFM_k  
UlyX$f%2  
Q?vGg{>  
附条件认付conditional acceptance x ha!.&DO  
C6GYhG]  
8G9V8hS1#B  
F$)Ki(mq  
部分认付partial acceptance   Tmq:,.^}