[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。  
b'G!)n  
会计报表statement of account !a9/8U_>XF  
GhY MO6Q4  
=7<g;u  
YRJw,xl  
往来帐目account current |(rTz!!-  
.
T^e8  
CWM_J9f  
9K_p4 mq  
现在往来帐||存款额current accout Z=>#|pW,)  
i^&^eg'.5  
xX{gm'3UYa  
$oH?7sj  
销货帐account sales EnXTL]=0S  
2k"!o~s^  
# ,27,#  
0o-KjX?kP  
共同计算帐项joint account %8T"h  
G^_fbrZjN  
"9yQDS:  
K1^x+I7%U[  
未决帐项outstanding account #N `Z)}Jm  
WhN~R[LE_  
m}?(c)ST  
lAx^!#
~\  
贷方帐项credit account||creditor account L:RMZp*bK  
aak[U;rx  
~>|o3&G{  
uOprA`3  
借方帐项debit account||debtor account [f\TnXq24  
44(l1xEN+  
^jZ4tH3K  
&\/p5RX  
应付帐||应付未付帐account payable 84u%_4/  
4Rev7Mc  
cAc>p-y
%  
JO"-"&>  
应收帐||应收未收帐account receivable 1<d|@ 9?9`  
SFx|9$hXm  
%oqC5O6  
2/V9Or52  
新交易||新帐new account l<=Y.P_2  
\t\ZyPxn  
$oU40HA)W]  
W=@]
YI  
未决帐||老帐old account nRlvW{p;  
DZ~qk+,I  
W: v w.  
q\a'pp9d  
现金帐cash account Kn+m9  
"]0sR  
o&b1-=MC2  
!/Wp0E'A  
流水帐running account o>}fKg<  
;;g'C*_  
_0( Bx?[h  
~]&,v|g&  
暂记帐||未定帐suspense account Y]gb`z$?  
sX$EdIq  
`8rInfV  
r^|AiYI)  
过期帐||延滞帐overdue account||pastdue account #^~[\8v>  
WN%KATA  
}+Ne)B E  
bI?YNt,  
杂项帐户sundry account J}UG{RttI  
WYklS<B[  
G 0;5I_D/  
'8b/TL  
详细帐单||明细表detail account pk0Cx  
\E3evU  
R<jt$--H  
u!VAAX  
呆帐bad account kxp, ZP  
J` J^C  
#- hY
jE5  
xVn"xk  
会计项目title of account ToWtltCD  
#A '|O\RGP  
1JI\e6]I  
ZfYva(zP{Q  
会计薄||帐薄account-book 7jL3mI;n%;  
z]Dbca1a`  
d!i#@XZ^  
rL
/e  
营业报告书||损益计算表account of budiness||business report l].Gz`L
 
b=Y:`&o=[  
r-
];
@  
tgPx!5U  
借贷细帐||交验帐account rendered "A6T'nOP  
MWxv\o   
"=S< xT+  
"+6:vhP5  
明细帐account stated ;/Z9M"!u[  
L-T3{I,3  
}(/")i4h  
8> -3G  
与…银行开立一户头to open an account with Uz`K#Bz   
z!r-g(^G  
Z`=[hu  
 '9H
ah  
与…银行建立交易to keep account with ymxYE#q  
(A\ p5@ht  
:bhpYEUMx  
ktILKpHt"  
继续记帐to keep account u
::2c  
qx$-% P  
n
K"XyZ&  
w,t>M_(N  
与…有交易to have an account with
zIyMq3  
PsLMV:O9S  
El}."}l&  
l#W
9J.q(  
作成会计帐||有往来帐项to make out an account with wK_I"  
o6PDCaT7  
*hP9d;-Ar  
vyt $  
清算||清理债务to make up an account I}#_Jt3R  
d&dp#)._8  
-xc*R%k  
K9#=@}!3L  
清洁帐目||与…停止交易to close ones account with S|{'.XG  
}CiB+  
=-r[ s%t&  
o<hT/ P  
结帐to close an account r pv` %  
X_}2xo|T  
]5+db0  
1q])"l"<  
清理未付款to ask an account||to demand an account F3a OKV^  
x
>?jfN,e  
y7;i4::A\  
}E\ b_.  
结清差额to balance the account with | Vtd!9  
)jh4
HMvmC  
=,/08Cs  
'8Q:}{  
清算to settle an account||to liquidate an account||to square an account f xWW"B*A  
vgc#IEx@  
q"|,HpQ  
z"b}V01F#  
审查帐目||监查帐目to audit an account Hqel1J  
^r u1QDT  
x*G-?Xza)  
(~R[K,G  
检查帐目to examine an account 1e8J-Nkj  
y|BRAk&n  
Rn(vG-xQ  
;^9Ao>(?y  
转入A的帐户to charge the amount to As account 7fVlA"x  
2{v$GFc/  
`uO(#au,U  
w"Q6'/P  
以计帐方式付款to pay on account K8sgeX|  
QJL%J  
pZS0;T]W,  
~w&P]L\dB  
代理某人||为某人on ones account||on account of one ? 1OZEzA!  
6*] g)m  
bZ-"R 6a$  
7q>Y)*V  
为自己计算||独立帐目on ones own account :u%Jrc(W  
+:hZ,G?>  
U>bmCK2  
wj-=#gyAoo  
由某人收益并负风险on ones account and risk||for ones account and risk e/pZLj]M  
+1Qa7\  
wUGSM"~ |  
%SG**7  
由某人负担for ones account||for account of one W| z djb  
"f/Su(6{0  
C%$:Oq  
)ZU)$dJ>V  
按某人指示||列入某人帐户by order and for account of one v99gI%TA'  
f^P:eBgpx  
J}Q4.1WG$  
PSOW}Y|q  
列入5月份帐目for May account [Yo3=(7J  
C+,JLK  
^sLnKAN  
?;s}GpEY:  
编入某中帐项下to pass to the account of||to place to the account of |\yVnk!c  
mVJW"*}8  
cQ= "3M)~r  
RoV^sbWFt  
寄出清算书to send in an account||to send in render an account 4fK(<2i  
83 O+`f  
[I4:R_\  
X2X.&^  
支票薄cheque book IO,ddVO  
svt%UE|_:$  
rTBrl[&,q'  
Q_ zGs6  
支票陈票人cheque drawer +(v<_#wR-  
dQ&S&SW  
c4]/{!4 Q  
I%. 96V  
持票人cheque holder r: [N#*kK  
'S_kD! BO  
XS$5TNI  
qTbY'V5A  
不记名支票cheque to bearer||bearer cheque _cz&f%qr  
yc./:t1at>  
yZ  {H  
~i `@  
记名支票||认人支票cheque to order G#V}9l
8Q  
4'&j<Ah[#  
\,:3bY_d  
YeN /J.R  
到期支票antedated cheque q4].C|7  
KmuE#Ia  
qo1eHn4  

2h<{~;  
未到期支票postdated cheque 4nC`DJ;V  
(
K5w0  
)_*<uSl  
6kW<i,A -  
保付支票certified cheque 2k\i/i/Y  
W)3IS&;P  
~vD7BO`  
44 H# 8kV  
未获兑现支票，退票returned cheque Qr`WPTQr"  
T6s~f$G  
a );>  
_dCsYI%  
横线支票crossed cheque _xgF?#  
^;J@]&[ ~  
DNsDE
U  
+xqPyR  
普通横线general crossing N3P!<J/tc  
O34'c_ fZ  
g8 (zvG;Y  
&3x \wH/_  
特别横线special crossing => .EDL.  
V K/;ohTTP  
sb 3l4(8g  
19)fN-0
Z  
空白支票blank cheque I(6k.PQ  
>QwZt  
kyQUaFG  
LOY+^  
失效支票，过期支票stale cheque SK2nxZOH  
s>Eu[uA  
P8DT2|Z6f]  
"0pH@_8o{  
普通支票open cheque 8 '=8!V  
1jdv<\U   
#u8|cs!  
wAHW@q9CK  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &5&C   
D#>+]}5@x  
RX",Zt$q  
xk}(u`:.  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +MG(YP/l  
;IhkGPpWP  
bP;cDQ(g  
ZN)a}\]  
支票换现金||兑现to cash a cheque *u Ynu|UQH  
Vq`i.>%5  
9XGzQ45R  
9moenkL  
清理票款to clear a cheque MF>1u%  
6l|pTyb1  

(5@9 j  
VFN\ Ryd  
保证兑现to certify a cheque &(!Sy?tNe  
jEBZ"Jvb  
L]{ 1"`#  
ybBLBJb  
填写支票数额to fill up a cheque &wj;: f  
7&G[mOx0  
{Y{*(5YV  
HjTK/x'_'L  
支票上划线to cross a cheque \m!swYy  
Gy36{*  
3 wVN:g7  
n50XGv  
开发支票to make out a cheque ?'H);ou-p  
oD,f5Ci-  
v#/Uq?us  
OuIoO  
签发支票，开立支票to draw a cheque||to issue a cheque +O23@G?
x  
jyF0asb  
\nV|Y=5  
Ww*='lz  
透支支票to overdraw a cheque se](hu~w  
(80#{4kl  
>b;fhdd:4  
>LxYP7M  
背书支票to endorse a cheque 3=xb%Upw  
VXvr`U\  
Y
o:l@(  
70!&  
请付票款||清付票款to pay a cheque||to honour a cheque a pqzf  
 "m3:HS  
Xui${UYN  
}Jt( H  
支票退票to dishonour a cheque HxJKS*H;  
^=Rqa \
;  
lp5`Kw\  
!Y_"q^5GG'  
拒付支票to refuse a cheque  D/hQ{T  
:u#Ls,OZz  
H<|I&nV
 
BDY@&vF  
拒付支票to stop payment of a cheque '01H 8er  
-}k'a{sj=  
D3yG@lIP3  
XtfO;`  
提示要求付款to present for payment }* l
V  
=tl[?6  
%7BVJJp2  
^\ &:'$f+8  
见票即付持票人payable to bearer Nd/iMV6V;  
z^9Yoqog  
V%&t'H{  
pRmnS;*z&  
支付指定人payable to order z<rdxn,9  
NLM ]KT  
"Iu[)O%  
p8y_uNQE  
已过期||无效out of date||stale $DW3H1iW  
&NV[)6!  
{e[S?1t=l  
[@[!esC  
请给出票人R/D||refer to drawer u4B,|_MK  
^pMjii8IZ  
KC o<%  
BR\%
aU$u  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hNUAwTH6  
;nG"y:qq  
Ojp)OeF\  
W<TW6_*e  
文字与数字不一致words and figures differ 1&c>v3 $2  
o#E 3{zM  
Ea1{9>S  
ME~ga,|K  
支票 0m ,A`*o  
"!XeK|Wi  
时间已过account closed &$  F0  
[8.ufpZ  
4vTO  #F  
joDnjz=  
更改处应加盖印章alterations require initials 2
;%DE<Z  
=If% m9  
MK[l*=\s  
4NbX!"0  
noe1*2*TE  
^4]#Ri=U  
时间已过effects not cleared :SG9ygq'  
l.1)%q&@^  
&'Qz  
c&)
H  
停止付款payment stopped X`]-)(UX  
!U}A1)  
`LH!"M  
/7*jH2  
支票毁损cheque mutilated PC/fb-J  
Y32F{ z  
 \v]}  

I*@\pc}  
汇款||寄钱to remit||to send money ]R}#3(]1  
y#HD1SZ  

j>eL&.d  
jpyV52  
寄票供取款||支票支付to send a cheque for payment E!Hq%L!/  
+,7dj:0S  
wQ!~c2a<8  
3/:O8H  
寄款人a remitter gB&]kHLO  
*jGB/ y  
N<hbV0$%  
[Z,AquCU(  
收款人a remittee \^;Gv%E  
"%urT/Fv&  
jM1_+Lm1  
Vv' e,m  
国外汇票foreign Bill (y^oGY;  
{b^naE  
aRq7x~j )\  
cGkl=-oQ'  
国内汇票inland Bill hiaj!&+Q  
D[7K2G+  
t2p/NIn  
Q6,rY(b6  
跟单汇票documentary bill 3k;U#H  
Yc=y Vh  
p1v:X?  
>tr?5iKxc  
空头汇票accommodation bill 7EY~5U/4  
% 2BFbaE  
IG`~^-}7lR  
(&PamsV*8  
原始汇票original bill i0-!!  
qS&PMQ" $  
.`Z{ptt>  
)g:UH Ns  
改写||换新票据renewed bill 78+H|bH8  
V==' 7n  
MGc=TQ.  
_I~TpH^1K  
即期汇票sight bill||bill on demand sl6p/\_w  
wuzz Wq  
KyXgw  
kSU5  }  
…days after date||…days after date…日后付款 GOJi/R.{  
6xdu}l=%  
^eM=h
 
dadOjl)S)
 
…months after date||…months after date…月后付款 :FG}k Y  
IS&`O=7  
l]WV?^*  
YtW #MG$f  
见票后…日付款…days after sight||…days sight ~(aq3ngo.  
Zt lS*id_  
kUP[&/Lc  
,z1# |Y  
见票后…月付款…months after sight||…months sight c::x.B"w  
pal))e!B  
~e{2Y%  
3 %DA{  
同组票据set of bills {6 #3`  
4c2P%X( C  
rA`zuYo  
V]q{N-Iq  
单张汇票sola of exchange||sole of exchange ?b
#?Vz  
zNE!m: s  
#> CN,eiZ  
n:wn(BC3  
远期汇票usance bill||bill at usance "3\RJ?eW:S  
C{!Czz.N  
GGJ_,S*  
L+I[yJY:!  
长期汇票long bill P*aD2("Z  
7y[B[$P  
+D h=D*  
J YSw!!eC  
短期汇票short bill *r-Bt1  
]G1j\wnF  
~B=\![  
2$\f !6p  
逾期汇票overdue bill AP@ xZ%;K  
+ixDB0"\  
!?l 23(d  
cU{LyZ
p  
宽限日期days of grace 3M@>kIT8  
SN]/~>/  
_I8-0DnOM  
(XW#,=rYk  
电汇telegraphic transfer （T.T） [")
0{LSA=  
y:,{U*49  
8vT:icl  
Yt#($}p  
邮汇postal order||postal note （Am.）||post office order||money order i44:VR|  
wZC'BLD  
+?.,pqn<=  
ITsJjcYw  
本票promissory note （P/N） Xs!eV  
@?1%*/  
yr=r?h}  
>N,G@{FR  
押汇负责书||押汇保证书letter of hypothecation t%TZu>(1O  
TgUQD(d^  
nuCK7X  
`773& \PK  
副保||抵押品||付属担保物collateral security %bi mcRX#W  
E$1^}RGT)  
gRFC n6Q  
Ym6ec|9;  
担保书trust receipt||letter of indemnity zJsoenU  
6 %=BYDF  
ko:I.6-K  
< G&v  
承兑||认付acceptance :J~j*_hZ  
:D,YR(])  
/Mk)H d  
: 1{j&$  
单张承兑general acceptance ;C
vGIp&y  
=QC^7T  
OM
.^>=  
F#PJ+W*h  
有条件承兑qualified acceptance j~{2fd<>  
Cn55%:  
MvW>ktkU  
dL
\8^L  
附条件认付conditional acceptance MC
CZh{uo  
N<{`n;  
U\ L"\N7  
iWCV( !  
部分认付partial acceptance   "a g_