[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。   
\$I )}  
会计报表statement of account gYZgo  
Ra5cfkH;  

ZL Aq8X  
6)8']f  
往来帐目account current :d;5Q\C`  
sp
f}{o  
?bEYvHAzg  
;-F#a+2]!  
现在往来帐||存款额current accout aNz%vbh\  
YZ}gZQ.A0  
l#Tm `br  
f{J7a1 `_  
销货帐account sales XN Y(@  
7g$t$cZby,  
+q(D]:@,[  
UTz;Sw?~hw  
共同计算帐项joint account *w;f\zW  
?{n#j,v!  
XpGom;z^c  
7hc(]8eP  
未决帐项outstanding account LLMkv!%D  
*e R$
  
>3JOQ;:d8  
!dGgLU_  
贷方帐项credit account||creditor account wsARH>Vz  
c:bB4ch}  
(8{Z@  
?'%&2M zM  
借方帐项debit account||debtor account ]3v  
cb+!H>+  
,/KHKLY7  
{>:2 Ff]O:  
应付帐||应付未付帐account payable 1_'ZbZv4h  
4-\a]"c  
;rFa I^  
>TE&myZ?*  
应收帐||应收未收帐account receivable P>H'od  
HTC7fS  
yP@=x!$  
F"q3p4-<>  
新交易||新帐new account 1+^c
3Dd`  
zUh(b= ,  
@ZmpcoDI  
BdceINI  
未决帐||老帐old account ?;$g,2n  

b `2~  
ZE :oK  
NT/}}vES  
现金帐cash account 2`z+_DA  
SSzOz-&GA  
w9 NUm  
h'bxgIl'`  
流水帐running account `@ObM[0p(  
NzEuiI}  
6V8"[0U  
`1P &  
暂记帐||未定帐suspense account d+bTRnL  
j8PK\j[  
r4-r z+x  
>Nov9<p  
过期帐||延滞帐overdue account||pastdue account a\zbi$S  
F2u{Wzr_@  
-0W;b"]+A  
,+JAwII>O  
杂项帐户sundry account &W ~,q(  
y.>r>o"0  
ur'A;B  
$F Al9  
详细帐单||明细表detail account q[+];  
Z6Mh`:7  
)qKfTtN`  
rsP1?Hxq  
呆帐bad account uto4bs:  
`527vK 6  
]-O:|q>]  
T # 8O:  
会计项目title of account k`N)-`O7  
lAoH@+dyA+  
E)`+ 1j  
S]<Hx_[}  
会计薄||帐薄account-book 4WNWn#M  
nJ6bC^*)U  
kY*D
 s;  
Y+D#D v |  
营业报告书||损益计算表account of budiness||business report k:c)|2  
$Q?<']|A  
P'g$F<~V  
#vIF]Y  
借贷细帐||交验帐account rendered m:'fk;khN  
Jo2:0<VL  
<%|2yPb]  
P2lj#aQLS  
明细帐account stated Rh Yf+?2  
P[D^*}  
xY@V.  
VG)kPKoi  
与…银行开立一户头to open an account with $oh}!Smt  
iLgWzA  
:V 8 \^  
q),yY]5  
与…银行建立交易to keep account with Zj$U_  
rR/PnVup  
=n9|r.\&uJ  
0kmZO"K#e  
继续记帐to keep account <zrGPwk  
,%Dn}mWu  
]81P<Y(7  
X+iUT  
与…有交易to have an account with mI}1si=$  
|o6B:NH,rg  
>8E
Im  
0*x  
作成会计帐||有往来帐项to make out an account with RHeql*`  
W*N^Gp@  
%g
mf  
U@DIO/C,m`  
清算||清理债务to make up an account }ufH![|[r  

E7ixl~  
;jS~0R  
LLCMp3qBz  
清洁帐目||与…停止交易to close ones account with y1z4qSeM  
fmFh.m.+N  
RP!X5  
p"3_ u;cN  
结帐to close an account /djr_T  
# sm>;+J  
n-0RA~5z  
bZz ,'  
清理未付款to ask an account||to demand an account Wu?4oF  
94\k++kc  
qE!.C}L+  
HvLvSy1U  
结清差额to balance the account with yMB*/vs  
CB:G4VqOT  
8 Zhx&  
}HRM6fR1S  
清算to settle an account||to liquidate an account||to square an account $QN} 2lJ>  
DavpjwSn  
N8_ c%6GE  
dJ#mk5= "  
审查帐目||监查帐目to audit an account
73 ix4C  
bC&*U|de
 
*;5P65:u$>  
t&*X~(Yb!  
检查帐目to examine an account $GB/}$fd&  
1U^;fqvja  
ef*V
s  
rI23e[  
转入A的帐户to charge the amount to As account oF7o"NHaWa  
Db3#;  
2Sz?r d,0f  
BUvE~l.,|  
以计帐方式付款to pay on account =^%#F~o:  
3\JEp,5  
)!+~q!A  
o-H\vtOjE  
代理某人||为某人on ones account||on account of one _[
SW89zk  
A0~uv4MC  
gE;r ;#Jt4  
`v) :|Q  
为自己计算||独立帐目on ones own account }]V
FLBl`w  
FX}kH]  
LpN_s#  
2SVBuV/R  
由某人收益并负风险on ones account and risk||for ones account and risk HtFc+%=  

<m7
m  
c%tb6@C  
^qvN:v$1  
由某人负担for ones account||for account of one F5s Pd  
0&wbGbg(W  
F`))qCgg]  
kn9ul3c  
按某人指示||列入某人帐户by order and for account of one gn,D9d+  
s aY;[bz}  
&&SA/;F  
{B|)!_M#  
列入5月份帐目for May account >JVdL\3  
oA+/F]XJ  
&puPn:_  
ZMa@/\pf1  
编入某中帐项下to pass to the account of||to place to the account of !W2dMD/  
meJ%mY  
Wl? 0|{W  
]40@yr
c  
寄出清算书to send in an account||to send in render an account !:BmDX[<n  
?/3'j(Gk  
[ 0>I6Jl  
GoSdo  
支票薄cheque book FqwH:Fcr:  
I)]"`2w2w  
\P~h0zg?  
3mP251"dIW  
支票陈票人cheque drawer 5TynAiSD_>  
q#
C;i
K4  
rvEX;8TS  
~$PY 6s  
持票人cheque holder -HQ(t  
C"7-lz  
!a9`]c  
 :d)y  
不记名支票cheque to bearer||bearer cheque xky +"  
2e_m>I  
^K3Bn  
i0q<,VSl$_  
记名支票||认人支票cheque to order &dsXK~9M>  
A  r,fmq  
O n/q&h5  
'Bx"i  
到期支票antedated cheque y?Cq{(  
XU5GmGu_+  
[%LIW%t|  
o$q})!  
未到期支票postdated cheque 8.WZC1N  
_<^mi!Y  
Wd>gOE  
.(g"(fgF  
保付支票certified cheque K3dg.>O  
,II-:&H  
7MZ(tOR  
qbx}9pp}g  
未获兑现支票，退票returned cheque D;! aix3  
s:zz8oN  
sD=iHO Am  
uz;
zmK  
横线支票crossed cheque FE'F@aS\  
1fMl8[!JLu  
B%(-UTQf  
+/U6p!  
普通横线general crossing Jp 7m$D%  
zvOSQxGQ  
}rA _4%  
'*=kt  
特别横线special crossing sjj, q?  
,Pj UlcO_  
:{=2ih-}  
(@i2a  
空白支票blank cheque #`qP7E w  
ana?;NvC  
0eFvcH:qG  
7N8a48$8  
失效支票，过期支票stale cheque m{?uR.O  

>
Pwu>  
M32Z 3<  
^kh@AgG^  
普通支票open cheque =bh.V@*  
"JpnmE[`  
^
oXLk&d  
PzH#tG&.j  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wS;hC&~2  
><w=  
mw flx8  
4fL/,j/^  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k:DAko}  
?TMrnR/d  
"yf#sEabV  
q3e^vMK "  
支票换现金||兑现to cash a cheque ICm/9Onh&  
EZ)$lw/!J  
;oivG)hJl  
HwxME%w  
清理票款to clear a cheque (aX6jdvo  
8dCa@r&tz  
dPb@[k  
uoMDf{d  
保证兑现to certify a cheque L
@x#:s=  
ByivV2qd{  
Zd<8c^@  
fBZR  
填写支票数额to fill up a cheque n]a/nv  
hWAZP=H  
w<jlE8u  
D)GD9MJ  
支票上划线to cross a cheque %dDwus  
XHYVcwmDz-  
eGk`Z>  
3-U@==:T  
开发支票to make out a cheque H-'~c\)  
=plU3D2  
tY0C& u2  
s*UO!bHa  
签发支票，开立支票to draw a cheque||to issue a cheque !fK9YW(Im  
]x^v;r~  
n81z0lnr  
&pEr;:E  
透支支票to overdraw a cheque xSL%1>MrN  
09
w<@ #  
4t< mX  
i5CBLv  
背书支票to endorse a cheque Ika(ip#]=  
Jwe9L^gL  
&C6Z{.3V  
:}3;z'2]l  
请付票款||清付票款to pay a cheque||to honour a cheque a_amO<!   
THf*<
|  
$|n#L6k   
jyFXAs2  
支票退票to dishonour a cheque Av"^uevfs  
h+d3JM  
nWb 0S  
tp?< e  
拒付支票to refuse a cheque  "?(N  
WbH#@]+DN  
mrId`<L5l{  
VtzX I2.2  
拒付支票to stop payment of a cheque yVl?gGgh  
`&!J6)OJ  
$Oi@B)=4d+  
#azD&6`  
提示要求付款to present for payment fLR\@f  
gbL!8Z1
h  
j/PNi@  
2SlOqH1  
见票即付持票人payable to bearer EH~XN9b  
F2
Nb]f  
`2.2; Vk  
xji2#S%  
支付指定人payable to order |Y|gT*v  
GMJ</xG
  
8oVQ:' 6  
/4lm=ZE/  
已过期||无效out of date||stale 5*IfI+}  
0OAHD'  
i{5 ,mS&  
VMb r@9  
请给出票人R/D||refer to drawer A0`#n|(Ad!  
Z+]Uw  
'980.  
Ed+"F{!eQ  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |)W N%#v  
@ZTsl ?  
>YuiCf?c7  
j& ~`wGM  
文字与数字不一致words and figures differ y8|?J\eRy  
"l.1 UB&  
!i77v, (#|  
eV)'@8p
 
支票 }vspjplk^  
-`<KjS  
时间已过account closed NQ"`F,T  
<C6*-j1oz  
L]ce
13K  
5}"@$.{i  
更改处应加盖印章alterations require initials /swNhDQ"o  
6 x8P}?  
M9scZuj  
%}0B7_6B+@  
4A@77#:J5  
oo{3-+ ?  
时间已过effects not cleared daakawn+  
?N/6m  
B
y7?<A  
jDw LzvMO  
停止付款payment stopped Q>[Xm)jr:  
;R x Rap  
/;rPzP4K6  
W`2Xn?g  
支票毁损cheque mutilated H@%Y"iIUP  
a
][QY1E@?  
"-HmXw1+t  
F:B8J4/  
汇款||寄钱to remit||to send money {ICW"Rlcs  
*dw6>G0U  
nnol)|C{5Y  
U81--'@y  
寄票供取款||支票支付to send a cheque for payment DtrR< &m  
?5e
]^H}  
^w(~gQ6|mP  
'gQ0=6(\  
寄款人a remitter r3_O?b  
0/@ ^He8l  
SWpvbs.'so  
q}'ww  
收款人a remittee q*E<~!jL  
#lld*I"d  
Tb@r@j:V  
^}PG*h|  
国外汇票foreign Bill k6b0& il  
f+K vym.  
9z0G0QW[  
{Jx-Zo>'  
国内汇票inland Bill 2uln)]  
ZJ Ke}F`l  
{#o0vWS>  
`{GI^kgJ9  
跟单汇票documentary bill ;)'@kzi  
a#L:L8T;j  
R5KOa
i!  
6J""gyK.  
空头汇票accommodation bill !`h^S)$  
!Yi2g-(  
W7PL]5y&  
4[VW
~x07  
原始汇票original bill :Ou[LF.O  
Vhi4_~W3j]  
A$=h'!$  
r|,_qNrw  
改写||换新票据renewed bill L)qDtXd4  
vv FH (W  
n
;+`%;6  
K275{ydN  
即期汇票sight bill||bill on demand P]mJ01@'  
fb*h.6^y9  
_yN&+]c  
;.'\8!j  
…days after date||…days after date…日后付款 FOS5?%J  
+~[>Usf  
mQka?_if)  
`Hp=1a  
…months after date||…months after date…月后付款 q4y sTm  
2P(6R.8;6  
$c0<I59&|  
6a!b20IZh  
见票后…日付款…days after sight||…days sight pg9feIW1  
"pInb5 F  
h
%UM<TZ]"  
dMlJ2\]u  
见票后…月付款…months after sight||…months sight ?;xL]~Q~1  
kE`Fg(M  
~4V-{-=0a7  

5!Ho[  
同组票据set of bills #i'wDvhol  
6'[gd  
r"&uW!~0  
#Y%(CI  
单张汇票sola of exchange||sole of exchange F6Ne?[b  
;BmPP
,  
o5;|14O  
3'zL,WW  
远期汇票usance bill||bill at usance 3\2^LILLO  
Y~Z&h? H'}  
<Eu/f`8  
I1 +A$<Fa  
长期汇票long bill [R(dCq>  
9
M90X8  
6c[Slq!KA  
U_C[9Z'P  
短期汇票short bill W1 \dGskV  
E0*62OI~O  
k!0vpps
 
aHkt K/  
逾期汇票overdue bill P/,ezVb =  
%{B4M#~  
ql I1<Jx  
9WT{~PGj  
宽限日期days of grace J;S Z"I'  
XE S$V15  
otmyI;v 7<  
f#&@Vl(i&  
电汇telegraphic transfer （T.T） d04fj/B  
WiqkC#N  
-#`tS  
#}+_Hy  
邮汇postal order||postal note （Am.）||post office order||money order _5/3RN  
/}Ct2w&<k  
Z jn![  
MUi#3o\f  
本票promissory note （P/N） R,+"
^:}  
S 9E<)L  
BmFtRbR  
TUX:[1~Nf[  
押汇负责书||押汇保证书letter of hypothecation i;<K )5Z  
IN=l|Q$8f  
/xb37,   
$AF,4Ir-b+  
副保||抵押品||付属担保物collateral security LM*m>n*  
c8oE,-~  
3^`.bm4 ^  
BYZllwxwTE  
担保书trust receipt||letter of indemnity q@d6P~[-gj  
1>
)uI@?Rb  
&
GaI  
ge[&og/$  
承兑||认付acceptance B&sa|'0U  
Q5c13g2
(c  
]ZS/9 $  
A&C?|M?M  
单张承兑general acceptance rW[7 _4  
I@uin|X  
=`t%p1   
e^h4cC\^  
有条件承兑qualified acceptance kj@m5`G  
eo<=Q|nI&  
rp!>rM] s  
J\Z\q  
附条件认付conditional acceptance  V/t-  
]64?S0p1c!  
NBO&VYs|  
WZf}1.Mh*  
部分认付partial acceptance   #IxCI)!I{[