[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。   KY\=D 2m  
会计报表statement of account _Sl3)  
==EB\>g|  
ZWQ/BgKB  
=X7_!vSv  
往来帐目account current 4B)%I`  
9^@)R ED  
R1(3c*0f  
]AX3ov6z9;  
现在往来帐||存款额current accout ~nApRC)0  
)T^x
Dx  
mp z3o\n  
&_74h);2I:  
销货帐account sales y2=yh30L0E  
]`M2Kwp  
\J;_%-Z  
MfO:BX@$  
共同计算帐项joint account <(i5hmuVd  
gj I>tz}  
wOsg,p;\'  
d{Owz&PL  
未决帐项outstanding account X!m lC51  
<,D*m+BWn  
LL==2KNUo  
JX{_,2*$  
贷方帐项credit account||creditor account b7 B|$T,  
`\f 3Ij,  
5]n\E?V'L  
 gU1Pb]]  
借方帐项debit account||debtor account l z-I[*bA  
(%mV,2|:20  
o7@C$R_#  
SYa O'c  
应付帐||应付未付帐account payable tS-gaT`T  
Sb(OG 6  
z"Mk(d@-E  
IhOAMH1  
应收帐||应收未收帐account receivable QWtDZ>  
M=3gV?N  
RGrQ>'RL  
opMnLor  
新交易||新帐new account `46z D ?  
E;[Uhh|78!  
qHvUBx0  
'u~0rMe4})  
未决帐||老帐old account jcb&h@T8kv  

_
W^;a  
mhy='AQJ  
8:>V'j  
现金帐cash account Gr#3GvL  
gd*2*o$g(  
~]q>}/&YLo  
5{Q9n{dOh  
流水帐running account 8KYIHw  
A\#z<h[>  
K6sXw[VC[  
ZvMU3]
)u  
暂记帐||未定帐suspense account 9bspf {  
Rc &m4|cw7  
Ih>s2
nL  
8g Z)c\  
过期帐||延滞帐overdue account||pastdue account ^39lUKL  
FSn3p}FVa  
uxB`  
L9lJ4s  
杂项帐户sundry account /KNDo^P  
dDIR~!T  
+@
~WKa  
I]E 3&gnC  
详细帐单||明细表detail account n,2   
@Z2np{X:  
}YVF fi~  
ts9wSx~[+  
呆帐bad account *tgu@9b  
uYWD.]X;[  
Fxc_s/^=t  
][ IOlR  
会计项目title of account
&N._}ts  
n:P:im?,y*  
"RN] @p#m  
q\~ #g.}  
会计薄||帐薄account-book ^6z"@+;*  
Kk6=61}A  
.7  0  
{:|3V 7X  
营业报告书||损益计算表account of budiness||business report 
zQG{j\  
@uldD"MJ<]  
*=.~PR6W{  
)*>wa%[-q  
借贷细帐||交验帐account rendered WFh.oe8  
sQac%.H;`U  
FK593z  
^9:`D@Z+  
明细帐account stated [&PF ;)i  
Dzf\m>H[  
6]Is"3ca  
yV )fJ_  
与…银行开立一户头to open an account with }b&lHr'Uw  
&UOxS W  
4P k%+l  
#-<Go
'yF
 
与…银行建立交易to keep account with _eOC,J<-~  
"`V@?+3  
tVEe)QX  
Xt<1b
 
继续记帐to keep account ]i$y;]f  
h_[
{- WC  
gS5MoW1  
} &B6  
与…有交易to have an account with Syy{ ^Ae}  
abQ. N  
 3Iv^  
>kK@tJn  
作成会计帐||有往来帐项to make out an account with KE~Q 88s  
\
&hq$  
YM:sLeQ~c  
]s AuL
!  
清算||清理债务to make up an account U?le|tK  
Sv{n?BYq  
)>:~XA|?  
_ZK^JS  
清洁帐目||与…停止交易to close ones account with $|-Lw!)D  
qBX_v5pvVA  
'E3T fM  
RI&O@?+U  
结帐to close an account ,<t.Iz%  
b;UBvwY_  
E6TeZ%g  
"Zgwe,#  
清理未付款to ask an account||to demand an account #dUKG8-HJ  
LJ/He[r|[  
,s#~00C|  
@)6b  
结清差额to balance the account with 6I +0@,I  
;rT'~?q  
J 7R(X  
P\7*ql`  
清算to settle an account||to liquidate an account||to square an account .
cHgYHa  
I.jqC2G  
DJ,LQj  
7s xX?u  
审查帐目||监查帐目to audit an account ='o3<}  
Wn(!6yid  
E{u6<B*  
FpRYffT 9u  
检查帐目to examine an account B-rE8 \  
5;/n`Bd  
q5SPyfE[  
o{ sv<$  
转入A的帐户to charge the amount to As account (w hl
1  
\Mg_Q$  
_Hv+2E[4Z  
VO|ECB2e  
以计帐方式付款to pay on account ~i5YqH0  
4|`>}Nu  
mZR3Hl$  
Ds">eNq  
代理某人||为某人on ones account||on account of one T?pS2I~  
\sAaVdZJH(  
,IjZQ53q~  
\FVfV`x  
为自己计算||独立帐目on ones own account f,cd =vGj  
4`5yrCd  
{JgY-#R?{(  
{|?^@  
由某人收益并负风险on ones account and risk||for ones account and risk 13X}pnW  
H{*Dc_  
+lx&$mr?  

'E_~|C  
由某人负担for ones account||for account of one 1D*=ZkA)  
LORcf1X/  
l*1|B3#m!  
7=CkZ&(?  
按某人指示||列入某人帐户by order and for account of one ODxZO3  
'k,2*.A  
H$h#n~W~  
7Z< ~{eD,  
列入5月份帐目for May account _? gCOr  

D@bGJc0  
32YbBGDN!f  
Y,}_LS$f  
编入某中帐项下to pass to the account of||to place to the account of L.HeBeO  
&?@C^0&QV  
 [SPx  
Za:j;u Y  
寄出清算书to send in an account||to send in render an account FH~:&;  
_%nz-I  
 %!<Y  
``-N2U5  
支票薄cheque book o!M8V ^
vW  
RxP H[7oZ  
#CC5+  
QKG3>lU  
支票陈票人cheque drawer ;g|Vt}a&4  
a`!Jq'  
G!q[NRu  
o:Fq|?/e  
持票人cheque holder UY',n,  
}s~c(sL?;  
c7e,lgG-  
ORExI.<`W  
不记名支票cheque to bearer||bearer cheque #a
8kA"X  
IzP,)!EE  
5C Dk5B_  
\2\{c1df  
记名支票||认人支票cheque to order |toP86  
U2 *ORd  
R_!.vGhkN  
:X0L6y)u  
到期支票antedated cheque QQ(}71U  
n|i:4D  
?KC
(WaGJQ  
HlGSt$woX  
未到期支票postdated cheque t3;Zx+Br  
7UfNz60+~  
WXQ@kQD  
Un6R)MVT  
保付支票certified cheque Su#0F0  
WK{`_c U^  
XNz+a|cF  
I|@+O#  
未获兑现支票，退票returned cheque b($hp%+yJ  
Lljn\5!r<  
p* >z:=  
qRt!kWW  
横线支票crossed cheque -k'<6op  
)^j_O^T5  
y* +y&  
/R#zu_i  
普通横线general crossing vSgT36ZF  
? #K|l*  
~7]V^tG  
jI-a+LnEm  
特别横线special crossing \x<8   
zx.
qN  
B~Sj#(WEa  
eADCT  
空白支票blank cheque =xI;D,@S  
;ArwEzo(  
":!$Jnj,  
RZa/la*  
失效支票，过期支票stale cheque 1Viz`y)^  
~ ld.I4  
KWJVc `  
(5yM%H8:  
普通支票open cheque j}+3+ 8D  
78&|^sq  
z0 "DbZ;d  
8D*7{Q  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;4F6 $T'I  
gQnr.  
d ^bSV4  
,Z`}!%?  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges W`>|OiuF  
Rh="<'d  
k&Pt\- 9on  
LmrdVSs _  
支票换现金||兑现to cash a cheque {:X'9NEE  
=ZgueUz,  
=KE7NXu]-  
3?93Pj3oPt  
清理票款to clear a cheque !<[+u  
'Y?-."eKh  
u64#,mC[*  
GBJ LB  
保证兑现to certify a cheque sx,$W3zI'G  
%>|FJ  
MB]E[&Q!  
o_:v?Y>0  
填写支票数额to fill up a cheque c{q+h V=  
,KY;NbL-Jp  
o[C^z7WG0  
te@m#`p9  
支票上划线to cross a cheque %cF`x_h[j  
#:)'D?,  
5KCQvv\  
wkg4I.  
开发支票to make out a cheque >M<3!?fW)  
E7uIur=g!  
<A3%182  
4I4m4^  
签发支票，开立支票to draw a cheque||to issue a cheque =EJ&=t  
w-|Rb~XT h  
v\xl?F  
 3.&BhLT  
透支支票to overdraw a cheque -#\T  
^y5A\nz&  
!(d]f0  
K?.~}82c  
背书支票to endorse a cheque Q'<AV1<  
&V38)83a  
7[ ovEE54  
~ 'ZwD/!e  
请付票款||清付票款to pay a cheque||to honour a cheque VU3RFl  
w{ja*F6  
|Ajd$+3  

.f~9IAXP`  
支票退票to dishonour a cheque h+km?j  
Qz(D1>5I?  
(5T>`7g8  
VG5+ u,U6>  
拒付支票to refuse a cheque t3L>@NWG  
S_lGrk\j  
hh;kBv07o  
2Kxb(q"  
拒付支票to stop payment of a cheque 91R# /i  
`YOYC  
0]d;)_`@  
prJd'  
提示要求付款to present for payment gM96RY  
Q 3WD!Z8y  
j0l{M c5  
J""Cgf  
见票即付持票人payable to bearer C:Ef6ZW  
Ez1eGPVr  
?P9a Xwc  
dL42)HP5  
支付指定人payable to order >.<VD7p  
_zj^k$ j  
QqM[W/&R  
;4O[/;i  
已过期||无效out of date||stale
)fJ"H q  
yP58H{hQM8  
/^=1]+_!  
}Rh\JDiQ  
请给出票人R/D||refer to drawer E%w^q9C  
&}DfIP<  
lZk  z\  
[ycX)iM  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _S9)<RVI+  
45~x #Q  
BlJiHz!  
J|WE&5'  
文字与数字不一致words and figures differ +\=g&G,  
J2O,wb)U  
tLzLO#/n  
dIC\U  
支票 hjL;B'IL  
M`Y^hDl6  
时间已过account closed )^:H{1'  
s^u Y  
$ N?8[  
/WQ.,a  
更改处应加盖印章alterations require initials ;L-=z]IR,  
l>6tEOXt  
N R c4*zQJ  
TP p]UG  
qO{z{@jo55  
ZSf &M  
时间已过effects not cleared joY7Vk!<o  
vr;`h/  
7(@xk_Pl  
\HGf!zZ  
停止付款payment stopped tpWGmjfo>  
Lx,=Up.  
Nbl&al@"  
/+*"*Br/  
支票毁损cheque mutilated
3)G~ud  
*PF<J/Pr  
Dg&6@c|  
uj.i(Us  
汇款||寄钱to remit||to send money H07\z1?.K  
bq/Aopfr  
-6[DQB  
hYoUZ'4  
寄票供取款||支票支付to send a cheque for payment ImN'o4vo  
Tpl]\L1v-  
&=lc]sk  
`Gio 2gl9  
寄款人a remitter 7d;|?R-8D  
O`Tz^Q/D  
868X/lL  
@!`__>K  
收款人a remittee =|oi0  
]B
O:*&O  
ceUe*}\cr  
3
;>ls~4  
国外汇票foreign Bill 8}|et~7!  
~i|6F~%3  
<YvXyIs  
 [ <X%
 
国内汇票inland Bill W,4
!"*+  
kY)Vr3uGA  
x;~:p;]J2F  
J*;RL`  
跟单汇票documentary bill Z"8lW+r*  
J?o  
wQSan&81Q  
<YyE1|  
空头汇票accommodation bill 6?a`'&  
!v}TRGX  
PYCN3s#Gi  
>pF*unC;  
原始汇票original bill UF+Qx/4h0  
}zGx0 Q  
!1l~UB_  
i(4<MB1 a  
改写||换新票据renewed bill r `PJb5^\|  
KQr+VQdq>  
Y5aG^wE[:  
hU$aZ  
即期汇票sight bill||bill on demand )c e 6~  
g<Z :`00|  
nXT`7  
gH//@`6  
…days after date||…days after date…日后付款 D7hTn@I  
R,3cJ Y_%  
Da-Lf2qT9  
fl-J:`zyyZ  
…months after date||…months after date…月后付款 JX&
U?Z  
Rzd`MIHDp  
:;_
khno  
zM0}(5$m  
见票后…日付款…days after sight||…days sight w5>[hQR\  
~$y"Ldrp  
}5+^  
=gj?!d`  
见票后…月付款…months after sight||…months sight A4"TJZBg}  
.I^4Fc}&4  
xSud
DhRP  
cC-8.2  
同组票据set of bills QXb2jWz  
c!\Gj|  
<&\ng^Z$  
TsFhrtnx&X  
单张汇票sola of exchange||sole of exchange ?F05BS#)X  
1ui)Hv=h*  
>M#@vIo?<6  
 I0 mp[6  
远期汇票usance bill||bill at usance T?RY~GA  

_*AI1/>`  
5Cdn j  
'maX  
长期汇票long bill f\ P0%  
e* [wF}))  
BdD]HXB|_  
-m^-p  
短期汇票short bill M86"J:\u]  
'iW  
NO~G4PUM0C  
`Abd=1nH  
逾期汇票overdue bill s~7a-J  
RiTL(Yx  
h~#iGs  
#aX#gh}1  
宽限日期days of grace {8.Zb NEJ  
:A8r{`R'N  
JRB6T_U  
|"}rdOV)  
电汇telegraphic transfer （T.T） nVs@DH  
Sqa9+' [  
^Q#_  
f7*Qa!!2p]  
邮汇postal order||postal note （Am.）||post office order||money order ]fajj\  
,8384'  
N[cIr{XBGN  
no+m.B  
本票promissory note （P/N） j/aJDE(+  
{<{VJGY7T  
Y*BmBRN  

ZQlk 5  
押汇负责书||押汇保证书letter of hypothecation [3X\"x5@V  
0PkX-.  
&MH8
~LSb  
+JI,6)Ry  
副保||抵押品||付属担保物collateral security @K <Onh`  
76D$Nm  
:|(YlNUv  

'ayb`  
担保书trust receipt||letter of indemnity o%'1=d3R1Q  
P7w RX F{  
W/UA%We3+L  
e[iv"|+  
承兑||认付acceptance /%cDX:7X  
Milp"L?B%  
!Q"L)%)'A  
_o9axBJs  
单张承兑general acceptance , >WH)+a  
x:-NTW -g  
u43Mo\"<&%  
:WRD<D_4  
有条件承兑qualified acceptance hr]+4!/  
fuj9x;8X0  
4Wgzp51Aq!  
q
eMDC#N  
附条件认付conditional acceptance NlF*/Rs  
f2c<-}wR  
0y|1@CS  
z9 0JZA  
部分认付partial acceptance   J3y
_JoS