[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。   L"m^LyU  
会计报表statement of account __g k:a>oQ  
}uZs)UQ|$  
RSp wU;o6z  
"B_3<RSL  
往来帐目account current vQljxRtW  
?;ok9Y  
&<PIm  
Qq<@;4  
现在往来帐||存款额current accout Q\N*)&Sd<M  
cq4~(PXTg  
K oJ=0jM#  
@AEH?gOX  
销货帐account sales o.{W_k/n  
<.6rl  
QrYF Lh  
Wo1xZZ  
共同计算帐项joint account m2j&0z  
/;*_[g5*i  
,CfslhO{j  
[IL*}M!  
未决帐项outstanding account KewW8H~tb  
[7Lr"  
[eX ]x  
$Nu{c;7 "  
贷方帐项credit account||creditor account IfK~~XYG  
Jka>Er  
&lQ%;)
'  
7IX8ck[D  
借方帐项debit account||debtor account ^65I, Z"  
\MP~}t}c  
0MWW( ;  
>'*%wf[{  
应付帐||应付未付帐account payable 7D6`1&  
K^u,B3
 
q+?<cjVg  
Q^(CqQo!<  
应收帐||应收未收帐account receivable 8xPt1Sotq[  
u m
9yO'[C  
@J[@Pu O  
?jmP]MM  
新交易||新帐new account F]a oTy  
J9Ao*IW~  
x-BU$bx5  
o(*\MTt?  
未决帐||老帐old account @Zt~b'n  

J:Cr.K`  
PG&t~4QM`  
a:BW*Hy{\  
现金帐cash account $1yO Zp5  
m$T5lKn}U?  
4p
:d#,?r  
Qs&;MW4q  
流水帐running account n1s
YD6u<&  
p*;!5;OUR  
QAs)zl0  
daE.y_9y  
暂记帐||未定帐suspense account =zkN 63S  
TSB2]uH  
Xw?DN*`L  
]o6ZZK  
过期帐||延滞帐overdue account||pastdue account lLD
#|T3  
f3K-X1`]'U  
{L-^J`> G  
,aP6ct   
杂项帐户sundry account L;Ff(0x|  
%'
Cj~An  
zI`I Q  
J"`V
A_[  
详细帐单||明细表detail account Rb6BY-/J  
/K:r4Kw  
FZ"n6hWA  
F&d!fEHU  
呆帐bad account L'+bVP{L  
s<I
)T
HC  
$vs],C"pX  
+A}t_u3<  
会计项目title of account qM\ 2f<)  
W A/dt2D|  
3&hR#;,"X  
cl& w/OJ#  
会计薄||帐薄account-book I\l&'Q^0@  
Z)@vJZ*7(  
x[0T$  
`16'qc  
营业报告书||损益计算表account of budiness||business report \Zj%eW!m  
7^eyO&4z  
>h7(kj:  
%e iV^>  
借贷细帐||交验帐account rendered IiPX`V>RC  
V(';2[)  

JRl=j2z  
]s\r3I]  
明细帐account stated ]Lv

P)0=  
cY?|RXNmZ  
s= Fp[>qA  
\s=r[0tj!  
与…银行开立一户头to open an account with vjEDd`jYZ  
mskG2mA  
4Mt3<W5  
 u r$  
与…银行建立交易to keep account with s)-An(Uw  
,/f\  
(0{Dn5MH  
#
-L0.z(  
继续记帐to keep account %1?t)Bg  
X=QX9Ux?^  
hek+zloB+  
ufXWK3~\  
与…有交易to have an account with l2F#^=tp  
H:.~! r  
"f91Y X_)  
^/n1hg  
作成会计帐||有往来帐项to make out an account with Ao K9=F}  
+X WTu!  
Vn#}f=u\  
!tq]kKJ3:  
清算||清理债务to make up an account <B6md i'R  
?!RbS#QV}  
gj^)T_E_  
fG\"p  
清洁帐目||与…停止交易to close ones account with `l|Oj$  
)1At/
mr  
L^qCE-[  
13?:a[~=Y  
结帐to close an account >Na.C(DZ  
8m0*89HEu  
bxa>:71  
/pF8S!,z  
清理未付款to ask an account||to demand an account RP~nLh3=\  
@X/ 1`Mp  
]L3U2H`7  
ag'hHF
V  
结清差额to balance the account with u!X~!h-6~  
J!Z6$V
ERy  
<X*oW".  
i!YfR]"}  
清算to settle an account||to liquidate an account||to square an account }83 8F&  
K~:SLCv E%  
%bw+>:Tr  
Kw-<o!~  
审查帐目||监查帐目to audit an account H9WYt#  
onuG  
3EY Ed39E  
EjfQF C  
检查帐目to examine an account gP>pbW_  
3eY>LWx  
x-i,v"8  
(BY 0b%^  
转入A的帐户to charge the amount to As account >/-H!jUF]  
xd{.\!q.  
z}-CU GS  
t?9J'.p  
以计帐方式付款to pay on account q 4Pv\YO  
xoVd[c!   

1gK|n  
;bwBd:Y  
代理某人||为某人on ones account||on account of one jm%P-C @  
#`y[75<n  
w10~IP  
l2;$qNAo  
为自己计算||独立帐目on ones own account (rFkXK4^J  
(?Ko:0+*  
g=mKTk   
*Xnf}Ozx  
由某人收益并负风险on ones account and risk||for ones account and risk ;MeY@*"{  
=|J*9z;  
{N]WVp*R  
2Pb+/1*ix  
由某人负担for ones account||for account of one Q m *z  
u^xnOVE  
)VQ[}iT  
T[4xt,[a  
按某人指示||列入某人帐户by order and for account of one <,$*(dX)(  
e(wc [bv  
+788aK,{#  
~Bl,_?CBr  
列入5月份帐目for May account A$p&<#  
}Bv1fbD4U  
2|7:`e~h  
0WzoI2Q  
编入某中帐项下to pass to the account of||to place to the account of }Rz,}^B  
n ^9?(a4u  
!RJ@;S  
t,LK92?  
寄出清算书to send in an account||to send in render an account qJF'KHyU{l  
2{RRaUoRb  
yl?LXc[)  
MgP|'H3\  
支票薄cheque book `IlhLv  
x#E M)Thq  
a5Vlfx  
F3V:B.C  
支票陈票人cheque drawer xJw" 8V<  
iJdJP)!tz6  
t >quY$}4  
 MMk9rBf  
持票人cheque holder YKUAI+ks  
lZ5-lf4  
n7i~^nf>  
^jL44?W}l  
不记名支票cheque to bearer||bearer cheque ;Mq'+4$  
pS-o*!\C.  
rmB zLZ}  
+s
_a{iMVP  
记名支票||认人支票cheque to order \X6q A- Ht  
<zY#qFQ2  
ThP~k9-  
)J]NBE:8  
到期支票antedated cheque ]u< U[l-w  
b&A/S$*  
SeZ+&d  
?VxQ&^|  
未到期支票postdated cheque g_ep 5#\D  
B t3++ M
j  
%o/@0.w  
\1-lda  
保付支票certified cheque 6Jy%4]wK  
i.^UkN{  
qPi $kecx  
uFmpc7  
未获兑现支票，退票returned cheque /(||9\;  
C% z9Q  
z1tD2jL_  
| #a{1Z)  
横线支票crossed cheque pHk$_t  
44n 41.Q]  
M`#g>~bI#R  
zxs)o}8icO  
普通横线general crossing 9*JxP%8T~X  
n9 bp0#K  
xP9R d/xa|  
ZH=Bm^  
特别横线special crossing -A}
$5/  
+R$;LtR  
 S\ ZCZ0  
W@GU;Nr  
空白支票blank cheque h`Ej>O7m  
6qV1_M#  
[$$R>ELYQ  
#WUN=u   
失效支票，过期支票stale cheque LkafB2y  
IY~I=}  
MC-Z6l2  
9JMf T]  
普通支票open cheque Pvv7|AV   
`{yD\qDyX  
/Re67cMQ*  
_;x`6LM  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #mM9^LJ  
%;_EWs/z8  
@G=:@;  
zb~;<:<  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z[RifqaBby  
V LeYO5'L  
&H,UWtU+  
Vl(id_~_  
支票换现金||兑现to cash a cheque nJgN2Z  
^eV K.  
&B+_#V=X@  
Z@JTZMN_  
清理票款to clear a cheque pxbuZ9w2Q  
3<Z@!ft8  
/ml+b8@  
*!NW!,R  
保证兑现to certify a cheque >_\]c-~<  
-)"\?+T  
0ikA@SAq  
Vw.4;Zy(  
填写支票数额to fill up a cheque CJ3/8*;w  
C{-Dv-<A>  
8BY`~TZO$q  
Q&&=:97d  
支票上划线to cross a cheque ,ueA'GZ  
:-2sKD y  
M.$=tu UL  
]R Vme^=  
开发支票to make out a cheque 0!c/4^  
VzM (u_)  
Q\^BOdX^`  
)C$Ij9 <A  
签发支票，开立支票to draw a cheque||to issue a cheque rd(-2,$4  
DfOigLG*  
#)
T'a  
*MWI`=c  
透支支票to overdraw a cheque 6il+hz2&lH  
v49i.c9  
F9IPA%  
wC<FF2T  
背书支票to endorse a cheque b3=X WzK5  
N9H q Fp  
hz2f7g  

5tVg++I  
请付票款||清付票款to pay a cheque||to honour a cheque 2Y}A9Veb  
TU| 0I  
`Z`o[]%  
7,{!a56zX  
支票退票to dishonour a cheque (elkk#  
]#rmk!VT?  
V2 }.X+u&<  
TU2MG VYy  
拒付支票to refuse a cheque "W}+~Sn  
kgX"I ?>d  
z)&&Ym#  
NA$ODK-  
拒付支票to stop payment of a cheque 8L))@SA+uJ  
aTLr%D:Ka  
@^Kw\s  
u]
)MI6LF  
提示要求付款to present for payment K!G/iz9SB  
DC$
x}1  
{*Qx^e`h$.  
;Ac!"_N?7  
见票即付持票人payable to bearer erV&N,cI  
*^%ohCUi  
!`dn# j  
VB+y9$Y'  
支付指定人payable to order y(r(q  
][T>052v  
;
JHf0  
L<N=,~  
已过期||无效out of date||stale CakB`q(8  
e0o)Jo.P  
8rjiW#  
qEPC]es|T  
请给出票人R/D||refer to drawer L3
C'q  
3{- 8n/4 k  
eKqo6P:#f  
PkdL] !:  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eOd'i{f@F  
Ar$Am  
z`y^o*qc]  
rge/qUr/^  
文字与数字不一致words and figures differ n\4sNoFI  
[Kanj/  
DIc -"5~  
lLL)S  
支票 Jpo(O>\P  
@yn1#E,  
时间已过account closed k Rp$[^ma  
&o)eRcwH`  
ca$K
)=cDW  
Ivc/g,  
更改处应加盖印章alterations require initials !
JwR[X\f  
)m(?U
 
+@yTcz  
,fD#)_\g2  
Ne2eBmY}(  
-xU4s  
时间已过effects not cleared #;>v,Jo  
8}!WJ2[R  
[`| gj  
vHx[:vuq:  
停止付款payment stopped 32,Y3!%  
j|ZhGerp  
m2PI^?|e  
N/N~>7f  
支票毁损cheque mutilated 5*Y(%I<  
|Skhx9};  
C.9l${QU  
rW0-XLbL5H  
汇款||寄钱to remit||to send money r1[Jo|4vo  
.0
'FW!;FV  
:^992]EBEj  
:PDyc(s{  
寄票供取款||支票支付to send a cheque for payment c`_[q{(^m  
j q1|`:  
Meo. V|1  
]F*fQNcjy  
寄款人a remitter :5BVVa0oR  
Y`!Zk$8  
tx||<8  
L+2<J,   
收款人a remittee 7
y'2  
E4N{;'  
Bh<6J&<n  

NuC+iC$_/  
国外汇票foreign Bill YS+| n%?  
Fhk`qh'i  
5?1:RE(1  
:c`Gh< u  
国内汇票inland Bill RD0=\!w*5  
k^*S3#"  
,FDRU  
[^2c9K^NK  
跟单汇票documentary bill xv>]e <":  
xy[aZr  
*32hIiCm  
fy|$A@f  
空头汇票accommodation bill `ehcj G1nY  
F!& $Z .  
8X dgtYm  
zM2_z  
原始汇票original bill /K\]z Pq  
0 pPSg9  
nb}rfd.  
7 FGi+  
改写||换新票据renewed bill gis
;)al  
oA]rwaUX  
~l"]J'jF"H  
/mCE=  
即期汇票sight bill||bill on demand o3=pxU*  
V3<H8pL  
JBt2R=  
OV,t|  
…days after date||…days after date…日后付款 yttaZhK^u  
db
`L0JB  
0Tq=nYZA  
\x;`8H  
…months after date||…months after date…月后付款 T1=T  
2v?fbrC5c  
xY>@GSO1  
&r)[6a$fW  
见票后…日付款…days after sight||…days sight  U;#9^<^  
X)b@ia'"Wp  
Dbl+izF3  
XDo
hfa_  
见票后…月付款…months after sight||…months sight y$[:Kh,  
|Q+:vb:  
~EtwX YkRZ  
VMIX=gTZ  
同组票据set of bills B"?ivxM:U  
y7~y@2  
7]H
<ou  
,9Si3vn  
单张汇票sola of exchange||sole of exchange Lz{z~xNHW.  
@L?K
cGD  
XR|U6bf]  
|wINb~trz  
远期汇票usance bill||bill at usance "Tz'j}< 9C  
|ya.c\}q  
YJu~iQ`i  
ACOn}yH  
长期汇票long bill 5yk#(i7C  
n#^ii/H  
Hg5:>?Lw@  
`br$kB  
短期汇票short bill HT ."J  
Q>(a JF  
y#zO1Nig`  
GRh430V[  
逾期汇票overdue bill fPPC`d&Q3  
/]oQqZHv  
Z7XFG&@6  
uH]oHh!}j  
宽限日期days of grace Kf
1NMin7  
,49Z/P  
&EmG\vfE  
"S H=|5+  
电汇telegraphic transfer （T.T） lF
l(Sww!\  
U0Uy C  
C),i#v  
QQJf;p7  
邮汇postal order||postal note （Am.）||post office order||money order d}Q%I  
=;Dj[<mJ45  
sGa}Cf;H@g  
LUdXAi"f  
本票promissory note （P/N） dTjDVq&Hz  
%Ai' 6  
A `{hKS  
-X
x4:S  
押汇负责书||押汇保证书letter of hypothecation ;5DDV6  

cj9C6Y!  
F3hG8YX  
McpQ7\*h  
副保||抵押品||付属担保物collateral security 'o~gT ;T#  
1YK(oRSDn  
yzT4D>1,  
kH8/
8  
担保书trust receipt||letter of indemnity w2db=9  
2+_a<5l~  
eR0$CTSw  
l dqU#{  
承兑||认付acceptance Q':hmulT!  
F$bV}>-1k  
U*b7 Pxq;  
jD${ZIv  
单张承兑general acceptance &r\8VEZq"  
$,yAOaa  
u"4B5D  
s VHk;:e>x  
有条件承兑qualified acceptance ?}uuTNLl)  
0(*L)s,5  
wZs 2 aa  
} wkY`"  
附条件认付conditional acceptance . P+Qu   
,J8n}7aI  
J ZkQ/vp(  
z;!"i~fFK  
部分认付partial acceptance   { :1XN