[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。   E#X!*q&  
会计报表statement of account vJjj+:  
*y\tnsU  
0& L0j$&h  
WZ V*J&  
往来帐目account current Ud(dWj-/  
1eR{~ ,  
wb Tg  
I:>d@e/;  
现在往来帐||存款额current accout ^~1@HcJo  
sbiDnRf  
_2n/vF;I+_  
_G8y9!J  
销货帐account sales
_<~Vxz9  
4}YT@={g}  
XxU}|jTO#  
1sJJ"dC.w  
共同计算帐项joint account &i}cC4i   
%fSk "%u%<  
~)CU m[:oM  
= Ow&UI  
未决帐项outstanding account Mn{Rg
>X  
$MEbePxe  
6!=9V0G~  
`DY4d$!4  
贷方帐项credit account||creditor account 4a-F4j'  
$gtT5{"PN(  
eDZ3SIZ  
Vm8_ !$F  
借方帐项debit account||debtor account rW>'2m6HU  
`2U/O .rV  
S gsR;)2  
"'dC>7*<  
应付帐||应付未付帐account payable lVBy&f  
DG9;6"HBX  
iQj{J1V  
'eXw`kw (  
应收帐||应收未收帐account receivable }z2-|"H  
2"K~:Tm#w  
G8c}re   
g wiC ,
 
新交易||新帐new account rca"q[,  
[GT1,(}. Z  
aRKG)0=  
_4#psxl[M  
未决帐||老帐old account yBjWPx?  
!8M'ms>s=  
qO'5*d;!d  
vK>^#b3  
现金帐cash account Mj;'vm7#'  
1pr_d"#4  
`^h##WaXap  
~PvzUT-^  
流水帐running account m1Z8SM+  
7i8qB462  
W8rn8Rh  
'bO ? =+c  
暂记帐||未定帐suspense account }Q(I&uz  
Hx0,kOh)  
j[eEyCW[)  
laJ%fBWmbi  
过期帐||延滞帐overdue account||pastdue account kpUU '7Q  
zNs8\  
~ +$><qj  
O|m-k0n  
杂项帐户sundry account a6#PZ!1  
DKCy h`  
P &._-[  
"Jd1&FsCwX  
详细帐单||明细表detail account ar}759  
a'~y'6  
_n g
MC]-T  
) O^08]Y g  
呆帐bad account m1;jS|  
aN3{\^  
wfzb:Aig`  
eci\
Q,  
会计项目title of account g>oLc6T  
jO.E#Ei}~  
#| Po&yu4R  
<K'gvMG[  
会计薄||帐薄account-book /LzNr0>2  
Vs{sB*:
 
0:8'Ov(  
ylJlICK  
营业报告书||损益计算表account of budiness||business report a{,t@G  
L+CSF ]  
GTvb^+6  
1 j8,Zrg1  
借贷细帐||交验帐account rendered !7DS  
96j2D8=w  
y~[So ,G  
K.7gd1I  
明细帐account stated U7=Z.*/62  
3!x)LUWfWY  

`lzH:B  
lU&IS?^?  
与…银行开立一户头to open an account with jL1UPN  
mqw.v$>  
K-5)Y+| >  
WI3!?>d  
与…银行建立交易to keep account with V5w^Le_^  
{BU,kjv1g  
DK1)9<  
`rV,<  
继续记帐to keep account }J`Gm  
 X}Fv*  
x.RZ!V-  
Ek0.r)Nw  
与…有交易to have an account with (PF (,B  
\ZH=$c*W  
n
a)_8r~  
?`$4ZDM  
作成会计帐||有往来帐项to make out an account with <s>SnOD  
?K"]XXsI  
NKws;/u  
]& >)=b!,  
清算||清理债务to make up an account _6(=0::x  
[<t*&Kr+o  
ovp>"VuC  
I%Z&i-33y  
清洁帐目||与…停止交易to close ones account with V96BtVsB  
S"l&=J2dc  
lki(_@3  
,*
30Q  
结帐to close an account (%1*<6ka  
"cx" d:  
3L|k3 `I4  
QPnc "!  
清理未付款to ask an account||to demand an account gqG"t@Y+  
zF
IbCv8  
"P~>AXcq  
joq ;N]S  
结清差额to balance the account with ~7v^7;tT  
"$_ypgRrSR  
hS  Sq=(S  
)XFMlSx)  
清算to settle an account||to liquidate an account||to square an account 5:wf"3%%  
#@G2n@Hj  
NNX/2  
=0S7tNut  
审查帐目||监查帐目to audit an account FB""^IC?W  
&oBJY'1  
Q
k= w ,`  
0#G"{M  
检查帐目to examine an account Z:}^fZP  
'CvZiW[_r  
w}iflAnjq  
G>b1No3%k  
转入A的帐户to charge the amount to As account D c^d$gh  
Kmtr.]Nj  
ETtR*5Y 5  
XB?!V|bno  
以计帐方式付款to pay on account #AHIlUH"m  
Ua4} dW[w  
$[d}g  
{221@ zcCq  
代理某人||为某人on ones account||on account of one @0G}Q  
Q]\xO/  
;iEqa"gO  
= o {`vv  
为自己计算||独立帐目on ones own account "3K0 wR5  
|Z<adOg  
xnArYm  
Z7 @#0;g{  
由某人收益并负风险on ones account and risk||for ones account and risk ;-3M  
(L\tp> E-  
OA8pao~H  
WrV|<%EQh  
由某人负担for ones account||for account of one Rj8l]m6U9  
rpvm].4  
D^pAf/ek@i  
8w\&QX  
按某人指示||列入某人帐户by order and for account of one Q{%ow:;s*  
$]_=B Jyu  
]2<g"zo0  
2iUF%>  
列入5月份帐目for May account P++
gR@  
te`4*t  
\(u P{,ML  
h0GXN\xI  
编入某中帐项下to pass to the account of||to place to the account of @8 pRIS"V  
KS%,N _F<  
:%0Z
  
d"V^^I)yx&  
寄出清算书to send in an account||to send in render an account u`ZnxD>  
7':|f"  
b_B4  
MT3UJ6~P  
支票薄cheque book yVW)DQ4?  
\d6A<(!=v  
@E}4LTB  
Z$q}y 79^  
支票陈票人cheque drawer =lzjMRX(?  
{P*RA'H3G  
vnKUD
|  
f#!Ljjf$;  
持票人cheque holder $(GXlhA  
H7uW |'XWz  
J ~~WV<6  
a{y;Ub  
不记名支票cheque to bearer||bearer cheque m49)cK?  
XX+4X*(o  
RxAZ<8T_  
4kIy4x'*  
记名支票||认人支票cheque to order Eg ;r]?|6  
x]F:~(P  
#zfBNkk&@  
F&ux9zP  
到期支票antedated cheque rK"x92P0  
se_1wCYz  
gg<lWeS/3  
Wu:evaZ:i  
未到期支票postdated cheque >1W)J3  
Obbjl@]  
|TkO'QN  
;0 ,-ywK  
保付支票certified cheque JVN0];IL}  
}e1f kjWk  
zh7NXTzyf  
*S7<QyVh  
未获兑现支票，退票returned cheque -2f_e3jF  
mzDbw-#  
"Ln)v   
,XR1N$LN8_  
横线支票crossed cheque wPyfn
e?~,  
c!b4Y4eJ  
6?r}bs6Msx  
GP1b/n3F1  
普通横线general crossing h(ZZ7(ue  
>Ka}v:E  
K;Fy&p^d  
_pL:dKfy7  
特别横线special crossing I_\j0 5  
d7A vx  
:W^ k3/t  
ZPRkk?M}.  
空白支票blank cheque 
%R."  
|%Pd*yZA  
).5$c0`U&  
n{aD4&  
失效支票，过期支票stale cheque Tw8$6KUW  
`StlG=TB8  
Kx7s d i  
TF2'-"2Y  
普通支票open cheque 8a)lrIg  
bs/Vn'CE  
-uX): h!  
ogtl UCUD  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'Y`or14E  
jhg0H2C8  
IBZ_xU\2  
T'!7jgk{:  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges jY
I\.bc  
.]24V!J(1w  
;Lr]w8d  
z&Cz!HrS  
支票换现金||兑现to cash a cheque P9c!  
?cF`T/z]"  
BS!VAHO"V  
j"1#n? 0  
清理票款to clear a cheque <*oTVl4fS  
QY|Rz(;m  
5o2w)<d!  
j`7q
7}  
保证兑现to certify a cheque OO#_0qK  
'*lVVeSiFw  
^ZuwUuuf  
wl7G6Y2  
填写支票数额to fill up a cheque UU'0WIbY6  
juIi-*R!  
RzhAXI=  
~HBQQt  
支票上划线to cross a cheque #p$iWY>e~  
n ` M!K:Pq  
$raq,S P  
6 );8z!+  
开发支票to make out a cheque F#=M$j_  
/0CS2mLC  
A*^aBWFR  
gxPu/VD
4  
签发支票，开立支票to draw a cheque||to issue a cheque 3
n_N^q}  
_xY dnTEl  
Sq:,6bcG  
X)Zc*9XA  
透支支票to overdraw a cheque mUA!GzJ~u-  
s_o{w"3X  
'- X[T}  
]sLdz^E3D  
背书支票to endorse a cheque !:baG]Y  
tzJ7wXRr  
#K&XY6cTj  
i/|}#yw8A  
请付票款||清付票款to pay a cheque||to honour a cheque nEHmiG  
QlE]OAdB42  
#fy3i+  
\?tE,\Ln  
支票退票to dishonour a cheque i+90##4<?  
m9 41 Y  
*q
;u%; 4  
@B\$ me  
拒付支票to refuse a cheque 0uL*-/|  
g>E.Snj}  
oZ5 ,y+L4  
k:[T #/;  
拒付支票to stop payment of a cheque B_mT[)ut  
;"B@QPX  
L.2!Q3&  
Q2qT[aD,  
提示要求付款to present for payment 0@yw#.j  
7y 4jk  
twMDEw#VL  
`l2h65\  
见票即付持票人payable to bearer @)XR  
CT?4A1[aD  
Yz)+UF,  
S ^]mF>xX8  
支付指定人payable to order U0=: `G2l  
S-5O$EnD  
IN_O!c0e  
@.)WS\Cv#E  
已过期||无效out of date||stale ]w0_!Z&  
w?V;ItcL  
TXT!Ae  
y!8m7a  
请给出票人R/D||refer to drawer |@5G\N-  
pz=/A   
6L"b O'_5K  
#+&"m7 s  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  oP~%7Jt  
&$bcB]C\3  
<&kl:|  
[}I|tb>Pg  
文字与数字不一致words and figures differ +,]_TxL|C  
\ [bJ@f*."  
L"RE[" m  
"[ieOFI  
支票 ^+w1:C5  
7jw5'`;)"  
时间已过account closed @ 3rJ$6W  
; GEr8_7  
yMEI^,0"  
G/ H>M%M  
更改处应加盖印章alterations require initials 2y IDyo  
5,|of{8  
&z05h<]  
r{{5@  
cx[[K.  
eus@;l*  
时间已过effects not cleared rgo!t028^  
87F]a3  
yU>ucuF  
!?" pnKb}  
停止付款payment stopped tzY?LX[3  
1{Ik.O)  
u"MfxW`  
/[5\T2GI  
支票毁损cheque mutilated
~l('ly  
tkQrxa|  
cv;2zq=T  
Wcbm,O4u  
汇款||寄钱to remit||to send money ~x[(1  
\!"3yd  
&oE'|^G  
85q!FpuH  
寄票供取款||支票支付to send a cheque for payment mA#;6?6  
cqaq~  
)X3 |[4R  
E5?$=cL?  
寄款人a remitter 'Z|Czd8E  
r?9".H  
Bjh8uW G  
cfPp>EK  
收款人a remittee hY/qMK5  
~Rx`:kQ  
IH`7ou{  
pgW^h
j\  
国外汇票foreign Bill ^9]g5.z:  
/i    
?4#  
fymmAfaR  
国内汇票inland Bill 8?rq{&$t  
Ce~Pms]  
ltyhYPS  
K+d{R=s^  
跟单汇票documentary bill \TLfLqA  
Q3'P<"u  
!
?sB=qo  
36Lf8~d4"h  
空头汇票accommodation bill EN __C$  
2Sk hBb=d  
E2tUL#  
_bRgr  
原始汇票original bill w]fVELU  
1d$wP$  
?BbEQr  
efuiFN;  
改写||换新票据renewed bill |[p]])
o  
J\N &u#  
G *<g%"  
)(rr1^Xer  
即期汇票sight bill||bill on demand : rudo[L  
)`S5>[6  
D~TlG@Pq  
wv=U[:Y  
…days after date||…days after date…日后付款 s@g
_F  
Bat@  
b!`6s  
\=$G94%  
…months after date||…months after date…月后付款 [;l;kom  
p<&>1}j=  
/`t}5U>S_  
wKoar  
见票后…日付款…days after sight||…days sight #ApmJLeCO  
hu7oJ H  
k2.\1}\  
.krEfY&  
见票后…月付款…months after sight||…months sight 1/syzH jbY  
We*uZ?+  
[q/eRIS_  
s){VU2.ra  
同组票据set of bills />uE)R$  
CYsLyk  
=`2jnvx  
Fu% n8  
单张汇票sola of exchange||sole of exchange 4q?R3\e;  
?T,a(m<i{  
|+Z-'k~Q  
wod(P73?  
远期汇票usance bill||bill at usance LMN`<R( q]  
-FrK'!\  
of >  
L>lxkq8!Q  
长期汇票long bill >.H}(!  
Y1F%-o  
e`+ej-o,  
'}OAl  
短期汇票short bill "Y"`'U=v  
-Vs;4-B{9  

b?2 \j}  
p9!jM\(  
逾期汇票overdue bill di]CYLf  
,#9i=gp  
PG@C5Rnu  
2Ky|+s[`[  
宽限日期days of grace 1c*:" k  
#KuBEHr  
1uEM;O  
p _2Yc]8  
电汇telegraphic transfer （T.T） K;`W4:,  
2_Zn?#G8dl  
9`CJhu  
#miG"2ea..  
邮汇postal order||postal note （Am.）||post office order||money order tVNFulcz$  
HcV,r,>e  
#WE lL2&  
K_;?S
r=  
本票promissory note （P/N） !<F5W<V  
-I z,vd  
S2 P9C"  
^`RMf5i1m  
押汇负责书||押汇保证书letter of hypothecation 9)n3f^,Oj*  
'$4&q629d  
B->oTC`
5  
?5EMDawt  
副保||抵押品||付属担保物collateral security m!(dk ]  
67||wh.BU  
g>a% gVly  
/N")uuv  
担保书trust receipt||letter of indemnity \_)mWK,h  
gQeoCBCE  
1l^`  
Y~I0\8s -  
承兑||认付acceptance j#
l1KO^y  
Gsy90  
K]^Jl0  
II\}84U2 .  
单张承兑general acceptance "b"|ay  
@mcP-  
@# .a5  
BDX>J3h  
有条件承兑qualified acceptance oJc7az  
~F;>4q   
D}2$n?~+  
vtzbF1?O  
附条件认付conditional acceptance VK|$SY(  
,fhwDqR ?  
DtZ7UX\P  
"rrE_  
部分认付partial acceptance   `0=j,54cx