[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。   4s2ex{$+MA  
会计报表statement of account 5~5ypQj  
9_dsiM7CT  
zW&W`(  
FkkB#Jk4  
往来帐目account current M_uij$1-  
gQGiph |  
. 2Q/D?a  
>,1LBM|0u  
现在往来帐||存款额current accout _
P+|tW1  
hidweg*7  
'D{abm0  
!(o2K!v0  
销货帐account sales 4 ETVyK|  
hQeZI+  
PUArKBYM-  
\`x'g)z(i  
共同计算帐项joint account )QT+;P.  
-|mRJVl8  
9|DC<Zn&B#  

EpMEA1=&  
未决帐项outstanding account =V4!t|(7  
m#p^'}]!;  
Ss}0.5Bq  
BW[K/l~"$:  
贷方帐项credit account||creditor account #nz$RJsX  
bp_@e0  
sP!qv"u  
4v$AM8/o  
借方帐项debit account||debtor account ,|/$
|$'  
VVOt%d  
"f+2_8%s+  
a#=-Aj-  
应付帐||应付未付帐account payable 6Rj X  
+UtK2<^:o  
;C%EF  
J>Ha$1}u/  
应收帐||应收未收帐account receivable %cL:*D4oz  
 =%`"  
sjGZ ,
?%  
cx) EFy.  
新交易||新帐new account f ;JSP  
V}?5=f'  
NM]/OKs'H  
=\.
|'  
未决帐||老帐old account m`cG&Ar5  
<}%*4mv  
D  Sp@  
JZ [&:  
现金帐cash account We2=|AB  
I6_+3}Hm{  
mUxD.;P  
z7o59&  
流水帐running account t~Ax#H  
ikC;N5Sw  
!RI&FcK  
TEtZPGFl  
暂记帐||未定帐suspense account  T7`Jtqf  
iuEdm:pW  
nYH k~<a  
F(9
T;F  
过期帐||延滞帐overdue account||pastdue account ;uy/Vc5,Y  
l3,|r QD  
9viC3bj.o  
(;N_lF0  
杂项帐户sundry account Z)<>d.  
jsj" W&J  
p|%)uA3'/  
/+iaw~={"  
详细帐单||明细表detail account lz>hP  
+?8nY.~,'  
Kfh"XpWc$  
w[iQndu  
呆帐bad account \)bwdNWI  
B!Y;VdX  
)u$A!+fo  
s$Mj4_p3l  
会计项目title of account y=CemJ[
~  
J GdVSjNC  
H5n"!!  
?AEpg.9R-  
会计薄||帐薄account-book <M=K!k  
8
miIlB  
Z`D#L[z$  
 `k+k&t  
营业报告书||损益计算表account of budiness||business report .._wTOSq  
yR&E6o.$z  
:mij%nQ>$  
nxG vh4'i8  
借贷细帐||交验帐account rendered <B)lV'!Bd  
i<l)To-  
MxYCMe4S[  
Ut<_D8Tzx  
明细帐account stated Gc>\L3u  
iVD9MHT4  
&{>~|^  
VGS e<6Hh  
与…银行开立一户头to open an account with q o'1Pknz  
T"$"`A"  
Fw|5A"9'a'  
)|:|.`H  
与…银行建立交易to keep account with b3Do{1BV  
MSA*XDnN  
KjLj  
f@ySTz;u  
继续记帐to keep account DpA)Z??  
P ffRV7qU0  
{W0@lMr D  
M$w^g8F27H  
与…有交易to have an account with 8g<3J-7Mm  
$ _ gMJ\{  
P
S>k67sI  
!=ZbBUJF  
作成会计帐||有往来帐项to make out an account with s3q65%D  
%;gD_H4mm  
q*2ljcb55  
J=() A+  
清算||清理债务to make up an account c| E  
oYu5]ry  
L./
UgeZ  
rK];2[U  
清洁帐目||与…停止交易to close ones account with En1pz\'  
`74A'(u_  
8Y:bvs.j  
0%vXPlfnY  
结帐to close an account {W@Y4Qqq  
JTx&_Ok#  
^58'*13ZL  
GeE|&popO  
清理未付款to ask an account||to demand an account x}-rAr  
Ix"uk6 h  
GMFp,Df  
y>|7'M
*+  
结清差额to balance the account with "xw2@jGpG  
HdVGkv/  
*K!V$8k=99  
dw'%1g.113  
清算to settle an account||to liquidate an account||to square an account \s[Uq  
R7+k =DI  
gg5`\}  
\07 s'W U  
审查帐目||监查帐目to audit an account /z6NJ2jb  
R(3V !ph  
2Ui)'0  
w+ bMDp  
检查帐目to examine an account WnA]gyc  
+.
{_n(kU  
FD[*mCGZ  
Z?X ^7<  
转入A的帐户to charge the amount to As account pS9CtQqvgy  
EY':m_7W  
/8lGP!z  
.BZw7 YV  
以计帐方式付款to pay on account 87y$=eZ  
SI U"cO4  
DqbN=[!X~n  
s\_ ,aI  
代理某人||为某人on ones account||on account of one qd " *Td  
tPc'#.  
VMsAT3^w  
bNj| GIf  
为自己计算||独立帐目on ones own account )N<>L/R  
sJ25<2/  
&H<-joZ)Z\  
)9= =6p  
由某人收益并负风险on ones account and risk||for ones account and risk S-g`rTx  
L9&Z?$6J_p  
a'rN&*P  
yD(0:g#  
由某人负担for ones account||for account of one *[k7KG2_U  
J8~3LE )G  
0O|T \E8e  
Z'hW;^e%_z  
按某人指示||列入某人帐户by order and for account of one ^7V9\Q9  
hBOI:4u[  
h{VCx#!]  
tNoo3&  
列入5月份帐目for May account #P<v[O/rA  
i` n,{{x&4  
;VNwx(1l`  
32:q'
 
编入某中帐项下to pass to the account of||to place to the account of A{Jv`K  
A7 E*w  
9co1+y=i{  
U_y)p Cd  
寄出清算书to send in an account||to send in render an account Atzp\oO  
mN!>BqvN  
%Hp
TQ   
;a*
i*{\Rm  
支票薄cheque book J+kxb"#d  
n
(0O'nS^  
ym{?vY h  

9Ld3  
支票陈票人cheque drawer &Dgho  
"n=`{~F  
D/"[/!  
:I1
)=8lO  
持票人cheque holder Q_x/e|sd  
Q+[gGe JUF  
H*?U@>UU  
80x %wCY`  
不记名支票cheque to bearer||bearer cheque #db8ur3?  
j|A *rzL8  
j]6Z*AxQ  
jxm.x[1ki^  
记名支票||认人支票cheque to order Nc,"wA  
x~?,
Wv|cm  
uI}S9  
z;xp1t@  
到期支票antedated cheque G!C2[:[g  
Kzb&aOw  
<=l!~~%  
) ^'Q@W  
未到期支票postdated cheque kOmTji7  
_>9|"seR  
be|k"s|6)  
T2P0(rEz  
保付支票certified cheque rp6Y&3p.  
rbHrG<+7zO  
CS)&A4`8  
; =ai]AYW  
未获兑现支票，退票returned cheque L=O,OS+  
$]<CC`  
VLQDktj&  
WZ"NG|  
横线支票crossed cheque gYn1-/Z>I  
rRRiqmq  
@Kd1|K  
AU)"L_ i}  
普通横线general crossing (\{9W  
R rs?I,NV  
ZSuUmCm  
E3<jH  
特别横线special crossing 22"M#:r$  
LYhgBG,
 
OB)Vk  
" ;_bB"q*  
空白支票blank cheque @Ck6s  
'S@%  
&PI}o  
~  ' 81  
失效支票，过期支票stale cheque &W:Wv,3
 
V@&zn8?  
kSv?p1\@&P  
Q6@}t&k4C  
普通支票open cheque =uQCm#  
UK*+EEv  
C'4u+raq  
 T OdH  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <mjH#aSy  
[]/=!?5B  
R/R[r> 1)6  
TS^(<+'  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges H=?v$! i  
^N#kW-i  
;2q;RT`h  
/6B!&b2f  
支票换现金||兑现to cash a cheque HK)$ls  
I~ \j%zD  
.\= GfF'  
-l8n0P1+  
清理票款to clear a cheque 5\8Ig f>  
UeV2`zIg`  
zYO+;;*@  
qUA&XUJ  
保证兑现to certify a cheque Vh$~]>t:f  
%Js3Y9AL C  
D{'x7!5r  
d!7cIYVZ  
填写支票数额to fill up a cheque b)J(0,9`G"  
O9wZx%<  
Zy,
U'Dv  
b2u_1P\  
支票上划线to cross a cheque ]IMBRZQqb  
I ~y [8  
9_V'P]@  
fp|!LU  
开发支票to make out a cheque /1:`? % ,2  
:A $%5;-kO  
SoeL_#+^W  
ke_Dd?  
签发支票，开立支票to draw a cheque||to issue a cheque I$xfCu  
P$S>=*`n U  
*X8<hYKZq  
mwVH>3{j  
透支支票to overdraw a cheque 9Xo'U;J  
2#~5[PtP^  
P0uUVU=B|  
<\!+J\YTA  
背书支票to endorse a cheque Zm& X $U  
Os' 7h  
Z7% |'E R  
vS%o>"P  
请付票款||清付票款to pay a cheque||to honour a cheque jjL(=n<J<"  
W4Rs9NA}  
' Z:FGSwT  
9iGUE  
支票退票to dishonour a cheque rU`#3}s  
Q+'mBi
}  
fC+<n{"C  
Zc(uK{3W-  
拒付支票to refuse a cheque Q4\EI=4P]  
iIji[>qz  
fiqeXE?E  
uoR_/vol8  
拒付支票to stop payment of a cheque bDVz+*bU}  
$Q*h+)g<  
^M6xRk I
 
J[2c[|[-  
提示要求付款to present for payment {;1 Mud  
^55#!/9  
wR +C>  
If>k~aL7I  
见票即付持票人payable to bearer yM>:,TS  
pe$" nUy|  
XcB!9AIO  
{jO:9O@  
支付指定人payable to order |1C=Ow*"  
$,Y\  
{eA0I\c(C  
.<566g}VP  
已过期||无效out of date||stale $K>'aI;|   
DjUif "v  
(4=NKtA^G  
ua[ d  
请给出票人R/D||refer to drawer D_er(  
xR `4<  
MLg+ 9y  
E uxD,(  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C# IV"Pkq  
qE?*:$  
? hU0S  
_1_CYrUc  
文字与数字不一致words and figures differ ,?g}->ZB  
" UaUaSg#  
MebLY $&8  
 %~Vgz(/  
支票 gFlUMfKh  
h^o>9s/|/H  
时间已过account closed 7(c7-  
F;$z[z  
t@(S=i7}-  
5%M '
ewu  
更改处应加盖印章alterations require initials AX=$r]
_  
\`3YE~7J/  

$j=c;+W  
6$] @}O^V  
s/#L?[YH  
B^Y AKbY  
时间已过effects not cleared yneIY-g(p  
+Y;/10p  
 _0^f  
HUUN*yikj  
停止付款payment stopped NvCq5B$
C  
<j CD^  
A/pp
r.  
2MS-e}mi  
支票毁损cheque mutilated o"h*@.  
17IT:T,'  
qQ\&]  
W  &wqN  
汇款||寄钱to remit||to send money ,pfHNK-u  
7;0$UYDU*  
nO-1^HUl  
'?7?
"v  
寄票供取款||支票支付to send a cheque for payment fsd,q?{a:  
eru2.(1  
Y:UDte[Lb  
i$`OOV=/e  
寄款人a remitter `s[77V>  
]M2<b:yo  
&oi*]:<FNe  
#a7 Wx}  
收款人a remittee PEA<H0  
66RqjP '2  
@N^?I*|u  
& !0[T   
国外汇票foreign Bill %K@s0uQ  
d3%1P)  
1 /@lZ  
#"PI%&  
国内汇票inland Bill 4n1-@qTPF~  
^)-* Ubzz  
St9+/Md=jQ  
u~ %xU~v  
跟单汇票documentary bill g$=y#<2?  
H|Vq  
(y^[k {#  
<hG] f%  
空头汇票accommodation bill Y"eR&d  
wD9Gl.uQ  
uLr9*nxd  
'dTJE--@  
原始汇票original bill UD.&p'^ /{  
mC
-'z  
m5Q?g8  
_ 4!SO5T  
改写||换新票据renewed bill ;4E(n  
%~z/,[wk  
3RYg-$NK[  
D)0pm?*5A  
即期汇票sight bill||bill on demand BNA`Cc1VV  
e -@=QI^,  
0W}iKT[Z  
|[%CFm}+?  
…days after date||…days after date…日后付款 MSef2|"P#  
W PDL$y  
|ji={  
BbCt_z'  
…months after date||…months after date…月后付款 :Ng4? +@r  
%+>t @F,GM  
P.8CFlX  
#HgXTC  
见票后…日付款…days after sight||…days sight <4DSk9/  
u
+U '|6)E  
.tFMa:   
-;VKtBXP</  
见票后…月付款…months after sight||…months sight ux8:  
+a@:?=hc  
FNQR sNi  
K9-?7X  
同组票据set of bills +y}4^3Vx^  
cwe@W
PE2  
aWtyY[=  
Kzv*`  
单张汇票sola of exchange||sole of exchange gy%/zb
Zx  
naQ0TN,  
E~k_4z%M  
/Dh[lgF0C  
远期汇票usance bill||bill at usance O&ur|&v  
>n`!S`)9{  
rXortK#\%  
MV+S.`R  
长期汇票long bill >_ )~
"Ra  
hqPpRSv'  
FN-j@
 
'Fe1]B"Y  
短期汇票short bill >Ei-Spy>Xl  
b[mAkm?9+1  
g{]C@,W  
n$z}DE5 #  
逾期汇票overdue bill h3Bs  
M*& tVG  
d;Uzl1;  
+`@)87O  
宽限日期days of grace c(]NpH i n  
7<'4WHi;@s  
e-}b]\  
!3E %u$-}  
电汇telegraphic transfer （T.T） ;OE=;\  
EPY64{  
<G5d{rKZ  
Z(' iZ'55F  
邮汇postal order||postal note （Am.）||post office order||money order EQ;,b4k?&g  
8Z^9r/%*Z  
`#X\@?'5  
|.]:#)^X?  
本票promissory note （P/N） 3L;GfYr0  

P[l?  
h^u 9W7.  
dHE\+{K%-  
押汇负责书||押汇保证书letter of hypothecation }s0?RH  
uk8vecj  
ZTq"SQ>ym  
9c/&+j  
副保||抵押品||付属担保物collateral security 8T}Ycm5}  
SBj9sFZ  
4h|48</  
h{dR)#)GF<  
担保书trust receipt||letter of indemnity B
t8  
_N.N?>
  
"R"7'sJMI  
GsYi/Z   
承兑||认付acceptance D@M ZTb  
ypoJ4EZ(  
Sdc yL%6!  
~"<AYJlO  
单张承兑general acceptance fvW7a8k3  
Dm,*G`Js  
AfzE0mBW  
2>E.Q@c  
有条件承兑qualified acceptance :r<uH6x|  
\2F$FRWo  
sC8C><y  
I?).D?o  
附条件认付conditional acceptance ^Fy{Q*p`(  
'(JSU  
De^GWO.?bT  
0?D`|x_  
部分认付partial acceptance   ^%^~:<N