[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。   0n
2H7}Uq  
会计报表statement of account Srmr`[i  
.IY@Q  
iQ2}*:Jc$  
b|Ge#o  
往来帐目account current ZDp^k{AN9a  
f2o6GC_  
V;CRs\aYf  
ND.(N'/O  
现在往来帐||存款额current accout ?#&[1.= u  
>iK L C  
9__Q-J  
IOC$jab@  
销货帐account sales J> ,w},`  
)jUPMIo  
EJ<L,QH3  
ZWS:-]P.  
共同计算帐项joint account +I
bV  
>vXJ9\  
9-_Lc<  
?,v& o>*  
未决帐项outstanding account Ho*B<#&(A|  
) ] Ro  
I!9>"s12  
nr&|  
贷方帐项credit account||creditor account [9 :9<#?o^  
<wFmfrx+
v  
%WR"qd&HSh  
F,VWi$Po\N  
借方帐项debit account||debtor account *Od?>z  
adri 02C/  
9$9aBW  
e2V;6N  
应付帐||应付未付帐account payable bk=;=K  
A Rnq~E@1  
FwB xag:u  
Hl(W'>*oL  
应收帐||应收未收帐account receivable *>[q*SF  
xfX|AC  
@C[p?ak  
daSx^/$R  
新交易||新帐new account ?G!p4u?C  
vNd
X  
r7}KV| M  
C{t}q*fG 5  
未决帐||老帐old account ABp8PD  
^e_uprZWm  
3@O/#CP+  
@~7au9.V=X  
现金帐cash account D8E^[w!  
)`Qr=DIsW  
e~># M$  

uuh._H}-  
流水帐running account -%>Tjo@Bn  
O#J7GbrHO  
tp!eF"v=  
+G!# /u1  
暂记帐||未定帐suspense account *'M+oi  
zd$iDi($  
Ji=`XsV  
%M8Q6  
过期帐||延滞帐overdue account||pastdue account !P=L0A`  
*Ev8f11i&  
b
5K"lPr  
4XiQ8
"C  
杂项帐户sundry account 9Ou}8a?m"  
&F[N$6:v  
{H9
g&pfv  
<pG 4g  
详细帐单||明细表detail account

'@.Lg0`  
n^qwE
 
t(.vX  
bh\2&]Di/  
呆帐bad account )`W|J%w+  
9-1 'jNV  
n >E1\($   
ZtGkMd$  
会计项目title of account EUgKJ=jw  
QiV
KaBS8  
(&V*~OR  
S @!z'$&  
会计薄||帐薄account-book &K=)YpT  
>8vq`,e  
+>u 8r&Jw.  
6y?uH;SL  
营业报告书||损益计算表account of budiness||business report A+\rGVNH'S  
D6yE/QeK4  
<5FGL96  
hQL@q7tUr  
借贷细帐||交验帐account rendered G(F=6L~;  
N0K <zxR  
r`+G9sj3U  
^foCcO  
明细帐account stated 9&B#@cw  
hS%oQ)zvE  
g*4^HbVxt  
2Mw`  
与…银行开立一户头to open an account with RR/?"d?&  
{Rxb_9  
zY4y]k8D*  
&f)pU>Di  
与…银行建立交易to keep account with k#V\O2lb  
Ck/w:i@>?  
@qA11C.hq  
ka_R|xG\  
继续记帐to keep account Eh9{n,5-  
*
J4\KU  
v806f 8  
mv/Nz?  
与…有交易to have an account with Kj4L PG  
)U}`x }:,  
}^odUIj  
!0KNA1w,  
作成会计帐||有往来帐项to make out an account with ?xQm_ 91X^  
tjne[p  
v//Drj  
J/Ch /Sa  
清算||清理债务to make up an account \x8'K  
o6:]Hvqjr  
y;.5AvfD  
uCWBM  
清洁帐目||与…停止交易to close ones account with >ca`0gu  
 [cfXcl  
m'ZxmsFo  
m^tf=O<  
结帐to close an account {k'$uW`  
/( }YjeS  

)fke;Y0  
mMK 93Ng"&  
清理未付款to ask an account||to demand an account ySlGqR1H  
PnI_W84z  
Qgo|\=  
2aUE<@RU[  
结清差额to balance the account with uUv^]B 8GM  
0v3
8LBH)  
{]7lh#M  
Ui"3'OU'  
清算to settle an account||to liquidate an account||to square an account {^R"V ,)  
0A75)T=lQ  
\LM{.gzT  
S<w?,Z  
审查帐目||监查帐目to audit an account `;s#/`c|/  
lt0byn$vz  
ipRH.1=  
U)('}u=b  
检查帐目to examine an account 0 \o5+  
7wbpQ&1_  
CG
!9{&F  
[O3)s]|  
转入A的帐户to charge the amount to As account u&o<>d
;)  
;![rwra  
<$` ^  
r{Z4ifSl(  
以计帐方式付款to pay on account [Lid%2O3ZR  
<EuS6Pg  
I-/
-k.  
%hRH80W|  
代理某人||为某人on ones account||on account of one 6lQP+! EF  
9%?a\#C  
05YsLNh  
eqU y>  
为自己计算||独立帐目on ones own account }FkF1?C  
*
UdP1?Y  
!z+'mF?V+X  
TJ0;xn6o  
由某人收益并负风险on ones account and risk||for ones account and risk U~8, N[  
Cuom_+wV&  
}Q;^C  
FBA th !E  
由某人负担for ones account||for account of one edfb7prfTl  
:LTjV"f  
H66F4i  
$1|65j[e  
按某人指示||列入某人帐户by order and for account of one z3|5E#m  
4 :M}Vz-  
`_pVwa<@w  
kSjvY&n%  
列入5月份帐目for May account @`rC2-V  
" 8g\UR"[  
])Z p|?Y  
\{}5VVw-S?  
编入某中帐项下to pass to the account of||to place to the account of |I=GI]I  
"1-z'TV=  
h"ATRr^  
)JA^FQ5N  
寄出清算书to send in an account||to send in render an account cg}lF9;d  
/9 |BAQ:v;  
fa
(-&;q  
3 E!F8GZ  
支票薄cheque book )bB Va^  
~PedR=Y0n  
dPF*G$  
?p &Xf>K  
支票陈票人cheque drawer `s_k + g  
0$.;EGP  
Zy^ wS1io  
VJ-To}  
持票人cheque holder iY3TB|tMt  
E-HK=D&W/  
1 o\COnt  
_16r8r$V  
不记名支票cheque to bearer||bearer cheque X->` ~-aj  
9&OhCrxW-  
NrfAr}v'E  
?q}:ojrs1  
记名支票||认人支票cheque to order md/NMC \  
fv
Z[eJ  
k$w#:Sx  
)bK3%>H#  
到期支票antedated cheque =nG>aAG  
_/h<4G6A  
Eyg F,> .4  
c- "#  
未到期支票postdated cheque '2ACZcjDSv  
G,,f' >  
uB+:sX-L  
Kq}-)  
保付支票certified cheque 3U[:N &Jb  

y6gao
j  
!'kr:r}gg  
-}"nb-RR\  
未获兑现支票，退票returned cheque ;~Q`TWC  
(Iv*sd *  
o
pon"{  
J
'
'lOj(@  
横线支票crossed cheque 5_4=(?<  
2mfG:^^c  
GT-ONwVDq  
<ua! ]~  
普通横线general crossing XiAflO  
Rh{`#dI~=  
jluv}*If  
c) _u^Dh  
特别横线special crossing O5A]{W  
E[A
o*  
uUh6/=y  
L#`
X;:   
空白支票blank cheque m%)S<L7 l  
;H"OZRQ  
\N)!]jq  
H .)J?3  
失效支票，过期支票stale cheque 82yfPQ&UI  
N'I9J?e Q  
vW5 >{
  
y+$a}=c
b0  
普通支票open cheque <P-AlHYV-  
XZj3x',;  
fTd":F  
HK`r9frn  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount DN|+d{^lN  
r ['zp=9  

dXDuO  
5)p!}hWs  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
x=V3_HI/}  
nC#SnyUO  
 L:Me  
_`xhP-,`S  
支票换现金||兑现to cash a cheque t[\6/`YH  
VaTA|=[;  
xhncQhf\  
'o1lJ?~kH  
清理票款to clear a cheque kDc/]Zb%  
cEEnR1  
NtQ#su$  
+l>X Z  
保证兑现to certify a cheque /cx Ei6I
-  
Ss'Dto35Q  
W ZW:q  
g7Z3GUCGL  
填写支票数额to fill up a cheque U sV?}  
aa\?k\h'7X  
q5>!.v   
UZu.B!4  
支票上划线to cross a cheque @gm!D`YL  
~oeX 0l>F  
%`]fZr A]#  
2z9N/SyN  
开发支票to make out a cheque *r iWrG  
-Vj112 fI  
TR!7@Mu3  
G
X%r-  
签发支票，开立支票to draw a cheque||to issue a cheque m<|fdS'@  
^PowL :  
sDyt3x N  
M[^EHa<i  
透支支票to overdraw a cheque |7b@w;q,D  
pYX!l:hk  
gHVD,Jr  
Ol
*|J  
背书支票to endorse a cheque {\ogw 0X  
^\3z$ntF  
O @{<?[  
d 2z!i^:  
请付票款||清付票款to pay a cheque||to honour a cheque -p f9Wk  
-m Sf`1l0  
R3E|seR  
IUQYoKz4}A  
支票退票to dishonour a cheque mlbSs_LT^  
Ikgia:/-Z  
r[ AqA  
i{k v$ir!  
拒付支票to refuse a cheque -<^3!C >  

>@q4Uez  
Z+Pp d=||,  
y(jd$GM|  
拒付支票to stop payment of a cheque L7s _3\  
_&PF(/w  
zc!q a"4yM  
gdG#;T'  
提示要求付款to present for payment ,w7ZsI4:[  
p\r V6+  
7OLchf  
HkyN$1s  
见票即付持票人payable to bearer k]yv#Pa  
tDNo; f  
>RKepV(X7  
?^{Ey[)'(  
支付指定人payable to order iI!g1  
da5fKK/s  
2G}@s.iE  
. "`f~s\G  
已过期||无效out of date||stale l7uEUMV  
eLk:
">kj  
{)& b6}2h  
q:G3y[ P  
请给出票人R/D||refer to drawer );fPir?+  
$>=w<=r|;  
WmZ,c_  
'z" >4{5  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  fG|+!  
]H=P( Z-  
KZwzQ"Hl  
^tl&FWF  
文字与数字不一致words and figures differ (.~'\@  
)Tad]Hd"W  
' g Fewo  
GlaZZ,   
支票 SNtOHTQ  
[3io6XG x@  
时间已过account closed /{nZI_v#  
i|G /x  
P!~B07y  
gEnc;q
b  
更改处应加盖印章alterations require initials *AA78G|  
8rSu,&<  
mcSZ1d~,(  
/G#W/Q  
u9%AK g}~  
d$v{oC}  
时间已过effects not cleared ;V)94YT  
hV"2L4/E  
+g8uV hC  
vz'<i. Yv4  
停止付款payment stopped )LE#SGJP  
o)Nm5g  
bv'Z~@<c  
Z%I9:(  
支票毁损cheque mutilated 2Jn?'76`  
,\E5et4  
c
eNJXK  
dV+GWJNNE  
汇款||寄钱to remit||to send money ?+y# t?
 
RUlJP  
}t5pz[z
l  
q<?r5H5  
寄票供取款||支票支付to send a cheque for payment o1@. <Q+}  
&3'zG)  
PoRL3
5  
v*EErQML8b  
寄款人a remitter '2c4 4F)i  
He)dm5#fg  
Gm'Ch}E  
v@ OM  
收款人a remittee 3|.KEJC"
 
!8Q9RnGn  
k0!D9tk  
r
u1FJ{n  
国外汇票foreign Bill DwH=ln=  
C**kJ  
o$bD?Zn  
Q4&<RWbT^  
国内汇票inland Bill T|lyjX$Q]9  
?c#v'c^=h  
cLCzLNyKl  
9A1w5|X  
跟单汇票documentary bill n"Q fW~U  
&1,qC,:!  
kR|(hA,$N  
Vr%!rQ  
空头汇票accommodation bill }8&L?B;90  
6d|%8.q1  
3?oj46gP  
pM7xnL4  
原始汇票original bill @awN*mO  
CF+:9PG  
Oz_| pu  
Vch!&8xii  
改写||换新票据renewed bill ?$ FvE4!n  
,R;wk=k  
 ](H v x  
BFyVq  
即期汇票sight bill||bill on demand B$cx '_zF  
80qe5WC.2u  
ij~023$DTt  
WgQ6EV`  
…days after date||…days after date…日后付款 za@`,Yq  
bAqaf#}e  
rC!~4xj-  
DV!) n 6  
…months after date||…months after date…月后付款 '^Ce9r}  
j (maj  
+R?d6IjH  
SH5G  
见票后…日付款…days after sight||…days sight e'Th[ wJ  
S\O6B1<:  
^04|tda  
y*5bF0  
见票后…月付款…months after sight||…months sight 7` f',ZK%  
(j;6}@  
?krgZ;Jj  
] 1<O [d  
同组票据set of bills @}cZxFQ!C  
saaN$tU7  
/N&)r wc  
"?Cx4<nsM  
单张汇票sola of exchange||sole of exchange "m:4e`_dz  
cCH2=v4hU  
=a.avOZ  
"*E%?MG  
远期汇票usance bill||bill at usance U3yIONlt  
vc_ 5!K%[  
*rk!`n&  
N yK7TKui  
长期汇票long bill H]7;OM/g  
^L1#  
Lh5d2 }tcO  
,??%["R  
短期汇票short bill E5<}7Pt  
)R2 BTE:  
8f<[Bu ze  
eY1$smh t  
逾期汇票overdue bill ?][2J
 
~e<v<92Xu  

Q7 Clr{&  
3:h9cO/9  
宽限日期days of grace iPxhDn<B  
bstc|8<  
|E)Es!dr  
tzhkd G  
电汇telegraphic transfer （T.T） H0 YxPk)  
;_lEu" -  
+)Pv6Zog[  
/i]!=~\qFs  
邮汇postal order||postal note （Am.）||post office order||money order })R8VJ&C/  
;$y(Tvd;  
0pS|t/h0  
*8uSy/l  
本票promissory note （P/N） v^h \E+@  
KGcl o-,  
0omg%1vt<A  
vRLkz4z   
押汇负责书||押汇保证书letter of hypothecation XK (y ?Y1  
,f4mFL0~N  
%7PprN0>  
;u'mSJI'  
副保||抵押品||付属担保物collateral security T7AFL=  
e4V4%Q
w  
.Y%)&  
p0xd c3  
担保书trust receipt||letter of indemnity \:8eN}B  
@83h/Wcxd  
a<%WFix  
pHFh7-vj  
承兑||认付acceptance XB)e;R  
0(|BQ'4~H  
bUC-}  
\]U@=w  
单张承兑general acceptance .[hQ#3)W  
HM])m>KeT  
{6v |d{V+e  
kyQ%qBv ^  
有条件承兑qualified acceptance Tw{H+B"uVz  
qwu++9BM  
O/wl";-  
8{HeHU  
附条件认付conditional acceptance #dDsI]E)  
*J!oV0#1  
5r<%xanXW/  
`)F lb|da  
部分认付partial acceptance   ObIi$uJX