[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。   /R
eOf<%B  
会计报表statement of account 8b|m66#|  
":vF[6K6  
"8R\!i.  
jQX9KwSP  
往来帐目account current i}_d&.DbF  
O|e/(s?$  
=rzhaU'A'  
/zTx+U.\I  
现在往来帐||存款额current accout btDPP k'  
OlcWptM$  
q +*>T=k  
~|R/w%*C  
销货帐account sales s g
6e% 5  
y"nL9r.,:  
@sG5Do  
15Vo_ wD<y  
共同计算帐项joint account Lv<)Dur0K  
3IYb gUG  
"SFs\] Z  
G&\!!i|IQ  
未决帐项outstanding account 'l 41];_  
yoVN|5  
c]3^2Ag,  
G1S:hw%rp  
贷方帐项credit account||creditor account Zoyo:vv&  
IfF&QBi  
VK/i5yT5N  
wg{Y6XyH  
借方帐项debit account||debtor account B[{Ie G'  
q,fk@GI'2  
{3kI~s  
S+M:{<AR  
应付帐||应付未付帐account payable
O#@KP"8  
-) \!@n0  
F^}n7h=qk  
L~} 2&w  
应收帐||应收未收帐account receivable O/{W:hJjd  
2@+MT z  
I.L8A|nZ  
QP[
`*X  
新交易||新帐new account HHae
rc  
[.*o< KP  
r/BiR0$E  
ealh>Y  
未决帐||老帐old account RWK##VHK  
R:FyCT_,  
iT"H%{+~  
GcA!I!j/  
现金帐cash account T7!=KE_z  
#Cz6
c%yK  
jHWJpm(  
,';+
A{aV  
流水帐running account sow/JLlbC  
^p!4`S  

,O}2LaK.O  
^"\.,
Y  
暂记帐||未定帐suspense account Ea2&7  
O-K!Bv^ Q  
Or[uq,Dm16  
-"Q[n,"Y  
过期帐||延滞帐overdue account||pastdue account Zjh9jvsW  
D$[/|%3  
2\1\Jn#q  
QWWoj[d#  
杂项帐户sundry account !WReThq  
$/uNV1]o  
)B'U_*  
g Z1|b  
详细帐单||明细表detail account vX
i}B  
vaEAjg*To<  
*cn#
W]AE  
kg_f;uk+  
呆帐bad account *>XY' -;2e  
/+F|+1   
QU{\ClW/?  
MB,P#7|  
会计项目title of account hrr;=q$  
i|Y_X  
 YErn50L  
tFd^5A*  
会计薄||帐薄account-book TAt9+\'  
iAlFgOk'  
<.<Q.z  
fKY1=3  
营业报告书||损益计算表account of budiness||business report WPM<Qv L  
ljrA^P,>P  
'k 9hzk(*  
dsxaxbVj%  
借贷细帐||交验帐account rendered 9/k?Lv  
!u#o"e<qh  
 s!E-+Gw  
|KFWW  
明细帐account stated Px4zI9;cB  
g loo].z  
E4'D4@\W  
3&@MZF&  
与…银行开立一户头to open an account with ^JMSe-  
'c<@SVF{Zz  
Ye}y
_W  
NOa.K)^k  
与…银行建立交易to keep account with 32IN;X|  
qt}[M|Q^r  
`<>8tZS9"  
j1>77C3  
继续记帐to keep account ~5wCehSb  
~^"cq S(  
[<sBnHbvQ.  
'+X9MzU*\  
与…有交易to have an account with Dg#Ab8  
=k[!p'~jD  
00G[`a5  
ZH%[wQ~4  
作成会计帐||有往来帐项to make out an account with 7q|(ZZa  
)vS##-[_  
\ Rp)n=|  
qgca4VV|z  
清算||清理债务to make up an account Y#6@0Nn[G  
zF]hfP0Q  
/:e|B;P`k  
U& Ay3/  
清洁帐目||与…停止交易to close ones account with 2+GF:[$  
){>;eky  
DI}h?Uf ,  
n37( sKG  
结帐to close an account "eQ96^'J  
9~,eu  
KX <RD|=  
}M
|  
清理未付款to ask an account||to demand an account #OWwg`AWv  
`bT{E.(T  
-r-`T s  
FZA8@J|Q4  
结清差额to balance the account with 3Uag[ms  
i%*x7zjY{  
317Buk  
\hM6 ykY-  
清算to settle an account||to liquidate an account||to square an account jd2Fh):q  
O:7y-r0i  
^s5.jlZr@  
fJE k
i>1  
审查帐目||监查帐目to audit an account EmY4>lr  
hkU# lt  
il-&d]AP  
\k1Wh-3  
检查帐目to examine an account :` ~b&Oz)  
$;;?'!%.  
RL&3 P@r  
 74Q?%X  
转入A的帐户to charge the amount to As account (Z,,H1L  
;v0sM*x%V  
bvu` =  
DR0W)K ^  
以计帐方式付款to pay on account //+
UQgl6  
2CxdNj  
2qr
%xK'^B  
2%8N<GW.F  
代理某人||为某人on ones account||on account of one c~RIl5j  
u8<=FV3  
%?wuKZLnc  
XbH X,W$h  
为自己计算||独立帐目on ones own account E?XA/z !  
_ _)Z Q  
K5.C*|w  
huTJ  a2  
由某人收益并负风险on ones account and risk||for ones account and risk e8lF$[i  
s{q2C}=$?D  
kcYR:;y  
4_"ZSVq]#  
由某人负担for ones account||for account of one 84knoC  
bm+ Mr  
z{n=G  
X&lkA (  
按某人指示||列入某人帐户by order and for account of one vGAPQg6*  
W.67, 0m$  
0"QE,pLe4  
Lw#hnLI.  
列入5月份帐目for May account 1OGlD+f  
rzTyHK[  
8@qahEgQ  
WWO jyj  
编入某中帐项下to pass to the account of||to place to the account of MYx*W7X  
8p211MQ<  

'Aqmf+Mm  
x9ws@=[:  
寄出清算书to send in an account||to send in render an account ~T-.k 7t  
v[|iuOU  
w}1)am&pD  
7Ow7|  
支票薄cheque book {Y@[hoHtF  
QAJ>93  
O:x=yj%^  
.6"7Xxe]<  
支票陈票人cheque drawer 1Jd:%+T  
1=D!C lcb  
wd]Yjr#%Ii  
.U3p~M+  
持票人cheque holder )5t_tP
v  
UiSc*_N"  
0PfFli`2;  
}F.1j!71L  
不记名支票cheque to bearer||bearer cheque +\ySx^vi  
hB.dqv]^  
j>T''Tf  
/0c&!OP  
记名支票||认人支票cheque to order ES~]rPVS  
:U*[s$  
Ov|j{}=L=9  
)6j:Mbz  
到期支票antedated cheque :d#NnR0^L  
Iu[EUi!"  
l>iU Q&V  
4(&'V+ o  
未到期支票postdated cheque 9j"\Lr*o"  
CL*%06QyE  
?
4Lo"igAA  
,J^Op   
保付支票certified cheque 6vA5L_  
FX^E |  

:1=?/8h  
st2>e1vg  
未获兑现支票，退票returned cheque QD<4(@c5|  
}:mI6zsNj  
^\?9W  
EyeLC6u  
横线支票crossed cheque ah92<'ix  
cTnbI4S;  
RFC;1+Jn  
(`NRF6'&1L  
普通横线general crossing GN<I|mGLJK  
0o]K6b  
#dft-23  
$T4PC5.  
特别横线special crossing w(j9[  
jveRiW@  
5dF=DCZ  
*LRGfk+h  
空白支票blank cheque q T].,?  
D:(f"  
Mb>XM7}PU  
'dzp@-\  
失效支票，过期支票stale cheque ,lnuu  
j r[~  
0Nu]N)H5<l  
iV&#5I  
普通支票open cheque =;H'~  
DR /)hAE  
|DW'RopM  
deoM~r9s  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v~\45eEA  
LXLDu2/@  
l8-jFeeMd  
J[H
?nX9  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?/(K7>`  
,#T3OA!c**  
.6NSt  
!r*;R\!n2  
支票换现金||兑现to cash a cheque WDdi}i>2  
^wa9zs2s;/  
aA`q!s.%A  
hD1 AK+y  
清理票款to clear a cheque LrMFzd}_O  
{1aAm+  
s vb4uvY  
SN(=e#ljE  
保证兑现to certify a cheque " yTh +=  
-ZP&zOsDr  
/8}+#h)[  
h50StZ8Yr  
填写支票数额to fill up a cheque dV{Hn {(  
P(epG?Qg  
KeI:/2  
nq f<NH3i  
支票上划线to cross a cheque i 4n b#  

0> =)  
~8t}*oV   
Q!X_&ao)O  
开发支票to make out a cheque e6HlOGPVQH  
wLSZL  
d7J[.^\  
cqY.^f.  
签发支票，开立支票to draw a cheque||to issue a cheque O'-Zn]@.]  
df6&Nu;4L  
)8 :RiG2B  
~'J 
=!Xy  
透支支票to overdraw a cheque npcBpGL{  
&ORvbnd6  
Q *]`t@q  
O2]r]9sh*  
背书支票to endorse a cheque 9]@J*A}=l  
T[h}A"yK;  
n>:c}QAJH  
IIQ3|eZ  
请付票款||清付票款to pay a cheque||to honour a cheque Kn#xY3W6  
E#$_uZ4  
3Ge<G  
>|/? Up  
支票退票to dishonour a cheque |M<.O~|D6}  
l~4e2xoT  
*OOa)P{^D  
A Ok7G?Y  
拒付支票to refuse a cheque l8xd73D)8  
aC yb-P  
:+ 9Ft>  
i %hn  
拒付支票to stop payment of a cheque Ag#5.,B -  
_RaVnMJKX4  
]2\2/~l  
CES
e}^)n  
提示要求付款to present for payment +z(,A  
k]$E8[.t  
b6!Q!:GO&  
~I\r1Wj;  
见票即付持票人payable to bearer im\YL<  
udEb/7ZL  
}8V;s-1  
oyN+pFVB:$  
支付指定人payable to order /i k)4]>  
;8L+_YCa  
F*4Qa  
S?nNZW\6[  
已过期||无效out of date||stale  Z|:_c  
m{lRFKx>s  
)|Vg

/S  
2>MP:yY;K  
请给出票人R/D||refer to drawer 0$"Q&5Y  
$: 4mOl  
X[~f:E[1J  
@%G'U&R{  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @8M'<tr<z  
o >Rw}R  
LTYuxZ  
+
%e%UF@  
文字与数字不一致words and figures differ /md Q(Dm  
}uvKE|umj  
f`u5\!}=!  
\}u7T[R=`  
支票 ]m/@wW9  
^i`3cCFB<  
时间已过account closed OP|.I._I  
kol,Qs  
7dufY }}  
%|`:5s-T%  
更改处应加盖印章alterations require initials 2w x[D  
} Jdh^t.  
2pxWv )0  
s=q%:uCO  
4uO @`0:x  
Bt*&L[&57  
时间已过effects not cleared a8bX"#OR&N  
%;=IMMK
 
W;OYO  
=0C l  
停止付款payment stopped 9LqMQv"xW  
f\x@ C)E  
fz<|+(_>J  
H#kAm!H
 
支票毁损cheque mutilated GG@I!2,_  
.fLi Xx  
?b*/ddIs  

LM"W)S  
汇款||寄钱to remit||to send money xI`Uk8-8  
q
19k<BqR  
PEX26==  
fw1;i  
寄票供取款||支票支付to send a cheque for payment pjX%LsX\  
~>N`<S  
*c~'0|r  
(1kn):  
寄款人a remitter Pg*?[^*  
a2cx  
SQdzEF  
t5ny"k!  
收款人a remittee +X* F<6mZ  
==-7F3QP  
LT,iS)dY+  
{~j /XB  
国外汇票foreign Bill |MOn0 *  
;1{iF2jZ:  
oglXW
8  
Hl^aUp.c  
国内汇票inland Bill 3JlC/v#0  
e/]O<,*  
dp"<KcP_  
dxzv
Pgi?  
跟单汇票documentary bill %K&+~CJE  
7.7Cluh5,  
N<L$gw+)$D  
RJtixuvh@  
空头汇票accommodation bill Z #.GI  
')AByD}Hi]  
]6a/0rg:t  
ZfFIX5Qd\  
原始汇票original bill u4Y6B ]Q  
".~MmF  
\&eY)^vw  
]iz_w`I\  
改写||换新票据renewed bill FSW3'  
cwH,l$  
9l]UE0yTL/  
S_(&UeTC  
即期汇票sight bill||bill on demand g2[K<  
XsAY4WT
S  
+l2e[P+q A  
T4V[RN  
…days after date||…days after date…日后付款 S2koXg(  
uuI3NAi~  
89*S?C1  
KW&nDut  
…months after date||…months after date…月后付款 KcIc'G 9  
~fyF&+ibp'  
Nf=C?`L  
W@:^aH  
见票后…日付款…days after sight||…days sight RtW4n:c  
r:fwrC  
a='IT 5  
|x1
$b7  
见票后…月付款…months after sight||…months sight 3mpP|b"  
?,WUJH?^  
O"@?U  
&E.OyqGZV  
同组票据set of bills 8pXfT%]  
'bLP~  
@;||peU  
NJ >I%u*  
单张汇票sola of exchange||sole of exchange GYFgEg}  
Zr\2BOcc.l  
cj$,ob&DX  
}R`8h&J  
远期汇票usance bill||bill at usance b0r,h)R   
\ua9thO
G  
bZxv/\
  
5\uNEs$T  
长期汇票long bill G i$  
48lzOG  
~wfoK7T}  
y' 2<qj  
短期汇票short bill G!AICcP^  
{]+ jL1  
}j&O/Up  
'g. :MQ8  
逾期汇票overdue bill  UP\8w#~  
ri_P;#lz  
@[n2 dmj  
Q]!6uA$A  
宽限日期days of grace [Dnusp7e  
#o"tMh!f  
?(
]a*~rx  
g* %bzfk=|  
电汇telegraphic transfer （T.T） }%_qx|(P|t  
OMl8 a B9  
j6`6+W=S(  
0rV/qMo;K  
邮汇postal order||postal note （Am.）||post office order||money order 7}gA0fP9  
C,[L/!  
N0]z/}hd@  
bSQ_"  
本票promissory note （P/N） SO7(K5H,  
yU> T8oFh  
 }K?F7cD  
@v"T~6M  
押汇负责书||押汇保证书letter of hypothecation L+_8QK<  
o\d |CE;>  
ki#y&{v9Be  
%cS#+aK6M'  
副保||抵押品||付属担保物collateral security 2%bhW,?I  
,Ie<'> hd  
6s'[{Ov  
yj>){NcX  
担保书trust receipt||letter of indemnity cnbo+U  
S 9WawI  
X#VEA=4{  
#sL
/y  
承兑||认付acceptance 0(\p
<qq  
(WJV.GcP1  
k@
7kNMl  
"= FIFf  
单张承兑general acceptance +5#x6[  
 2mQOj$Lv  
L+Eu d  
4yhcK&  
有条件承兑qualified acceptance b"^\)|*4;  
qv.n99?]  
+9TV:T  
'\@WN]  
附条件认付conditional acceptance K@HLIuz4t  
Ln:lC( '  
"8FSA`>=  
|l$ u<3  
部分认付partial acceptance   ^+EMZFjg(