[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。   gHU/yi!T  
会计报表statement of account ujF*'*@\  
aBV{Xr~#(  
d,"?tip/SX  
L0j&p[(r  
往来帐目account current vo'=d"zm  
}=kf52Am,}  
.SdHFWx  
!E\xn^  
现在往来帐||存款额current accout C^uH]WO  
]?<j]u0J  
ym, UJs&
 
)"j)9RQ}  
销货帐account sales ],rtSUO  
3`9H  
<OG rC .k}  
&_Py{Cv@Dw  
共同计算帐项joint account MMs#Y1dH  
CTu#KJ?j  
a<CN2e_Z  
E;l|I A/7  
未决帐项outstanding account eT??F  
[<~1.L^I  
d ]LF5*i  
,3^gB,ka  
贷方帐项credit account||creditor account } $:uN  
sS$"6  
,X Zo0!  
u(ep$>[F#_  
借方帐项debit account||debtor account _*b1]<  
mmC&xZ5f  
_I;+p eq  
p7b`Z>}  
应付帐||应付未付帐account payable K\5'pp1  
~RSOUrR  
Y,O)"6ev  
Rpit>  
应收帐||应收未收帐account receivable r&AX  
g?V>+oMx  
Vl;GQe  
[zp v3Uw  
新交易||新帐new account 2UYtFWB9o  
x\ieWF1  
R[ "2kEF  
%m
R roR6  
未决帐||老帐old account l?CUd7P(a  
QG\lXY,  
+hdD*}qauC  
Kfnn;  
现金帐cash account  =j[zMO  
oY@4G)5  
j-2`yR  
X#9}|rT 56  
流水帐running account m=&j2~<i  
0RY{y n3  
/{pVYY  
+5pK[%k  
暂记帐||未定帐suspense account M7"I]$|\  
/E'cy  
X+;
F5b9z  
ra\Moy  
过期帐||延滞帐overdue account||pastdue account u}u;jTi>2  
O_8ERxj g]  
{~DYf*RZ  
d # :&Uw  
杂项帐户sundry account J%']t$AR  
wCiDvHF5+C  
(p<
QRb:&Z  
+(/?$dRH  
详细帐单||明细表detail account "oZ] /(  
|He,v/r  
@ mm*S:Gt#  
-L>\ 58`  
呆帐bad account `{fqnNJE  
XHuY'\;-  
910Ym!\{:  
ZbTU1Y/'   
会计项目title of account @/}{Trmg/  
Dt,b\6  
TQm x$  
=ECw'  
会计薄||帐薄account-book ,eq[X\B>  
e:H7ht:  
UF)rBAv(/  
4,L (  
营业报告书||损益计算表account of budiness||business report 0wZ_;FN*-  
J<x?bIetj  
%zE_Q  
<{@?c  
借贷细帐||交验帐account rendered PbOLN$hP  
v(^{P  
GF5WR e(E  
Z qX U  
明细帐account stated [^r0red  
=jdO2MgSg*  
xN wKT
IK$  
}$u]aX<  
与…银行开立一户头to open an account with lTe}[@(  
fLK*rK^{"  
nd 'K4q  
DX.u"&Mm  
与…银行建立交易to keep account with 2UY0:ye  
=W)Fa6P3j(  
C5QPt  
L%`~`3%n-  
继续记帐to keep account v 1Yf:c  
3#R~>c2  
SeAokz>  
BMU}NZA  
与…有交易to have an account with a9z|ef  
5;{d*L  
)t={+^Xe  
,c"_X8Fkx$  
作成会计帐||有往来帐项to make out an account with B`OggdE  
:P`sK&b_  
%Qc#v$;+J  
/6}4<~~4TA  
清算||清理债务to make up an account sKIWr{D  
Et@= <g  
p c&/'zb  
i'J.c4  
清洁帐目||与…停止交易to close ones account with B&A4-w v  
6}mbj=E`  
I1U
{t  
^_3idLE  
结帐to close an account rb%P30qc4  
jPYed@[+  
<lZyUd  
h4H~;Wl0  
清理未付款to ask an account||to demand an account eKn&`\j6  
.$)'7  
%j=dKd>  
x{<WJ|'
B  
结清差额to balance the account with ug[|'tR8  
;[WW,,!Y  
P,!si#  
YIb5jK`  
清算to settle an account||to liquidate an account||to square an account CF9a~^+%  
t/WauY2JUC  
J]i= SX+ 9  
&H, 5f#  
审查帐目||监查帐目to audit an account ;k^wn)JE$  
 'vj45b  
K"Vv=  
 Z_F:H@-&  
检查帐目to examine an account bO1J#bcZ  
Z `O.JE  
{g\Yy(r  
C
yO2Z  
转入A的帐户to charge the amount to As account VaQ>g*(I  
'#xxjhF^  
DbJ:KQ!*  
1g9Qvz3  
以计帐方式付款to pay on account
xc Wr hg  
,e( |,u  
Lx,"jA/  
hXM8`iFW5  
代理某人||为某人on ones account||on account of one K"VphKvR  
+`9 ]L]J]4  
l_ iucN  
4>>{}c!nf  
为自己计算||独立帐目on ones own account WK0?$[|=r  
VJBVk8P  
xB3 ;%Lc  
z*ZEw  
由某人收益并负风险on ones account and risk||for ones account and risk 7&XU]I  
lxj_(Uo  
=$Sf]L
 
Gnp,~F"  
由某人负担for ones account||for account of one OP]=MZP|  
A?|KA<&m#u  
 /XS6X  
Tk$rwTCl  
按某人指示||列入某人帐户by order and for account of one 6=A2Y:8  
sY7:Lzs.,  
[Ua4{3#  
mm/U9hbp%  
列入5月份帐目for May account j]r
E0Og  
}Xyu"P  
|TF,Aj  
6:>4}WOP  
编入某中帐项下to pass to the account of||to place to the account of iq,qf)BY.|  
(*7edc"F  
&WN4/=QW-J  
O^G/(  
寄出清算书to send in an account||to send in render an account -'BJhi\Y]~  
$EW31R5h<s  
GBtBmV/`  
H )tYxW  
支票薄cheque book uljd)kLy4O  
tf|/_Y2  
$5r[YdnY<  
u91;GBY  
支票陈票人cheque drawer "p.MJxH  
ZJsc?*@  
dMw7Lp&  
+`kfcA#pi  
持票人cheque holder  ;4 R1  
:y!e6  
,Bp\ i  
T9KzVxHp5  
不记名支票cheque to bearer||bearer cheque f%ZqK_CW  
m46Q%hwV  
G^p>fy~  
wblEx/FqE^  
记名支票||认人支票cheque to order `j(\9j ok  
yU\&\fD>j  
+c/am``  
+ htTrHjt  
到期支票antedated cheque *6e`km  
\:8~na+(  
uTA /E9OY  
qW6a|s0}  
未到期支票postdated cheque ->6/L)  
vi 4 u `  
5xwztcR-  
N6cf`xye  
保付支票certified cheque rK)So#'  
8/U
=~*`_  
Ah='E$t  
m;WUp{'  
未获兑现支票，退票returned cheque ]7O)iq%  
+Q If7=  
6LL/wemq  
2uZ <q?=  
横线支票crossed cheque T.<eriv  
C&bw1`XJf  
TOn{o}Y B  
ED"@!M`1  
普通横线general crossing ?Vb=W)Es  
yAU[A  
j Rm:9`.Q  
@L {x;  
特别横线special crossing i?z3!`m  
S6h=} V)  
ElZ'/l*\  
F}DdE rd!f  
空白支票blank cheque zP e4WE|  
=#&K\  
lzB y;i  
im>Sxu@  
失效支票，过期支票stale cheque  LS,/EGJ  
>^Klq`"?g=  
XrYMv WT  
0L$v7
, 5  
普通支票open cheque KM g`O3_16  
)pjd*+V  
_J6|ju\  
o*:VG\#Z6  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p.n]y=o.)  
r) T^ Td1  
ZD6rD(l9  
v'a]SpE5  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hqnJ@N$yY  
g^NdN46%  
Dw%>y93V  
`)`_G!a  
支票换现金||兑现to cash a cheque ! W$u~z  
Gnj;=f  
KZ6}),p  
Cnd*%CPZ  
清理票款to clear a cheque CM>/b3nOW  
V5i_\
A  
>@[`,  
bS3qX{5  
保证兑现to certify a cheque I--WS[  
{p|OKf  
aa_&WHXkt  
q#pBlJ.LK  
填写支票数额to fill up a cheque yc+#
LZ~(a  
/_rQ>PgSZW  
d0>V^cB'?  
~q?IG5s*Z  
支票上划线to cross a cheque R ecA?-0  
iH9g5G`O  
U)zd~ug?m  
"z69jxXo  
开发支票to make out a cheque zG[fPD  
Y)N(uv6  
R)I 8 )  
ndOPD]A'  
签发支票，开立支票to draw a cheque||to issue a cheque H:`W\CP7_  
>f^&^28  
Y6`9:97  
kN`[Q$B  
透支支票to overdraw a cheque C(3yJ
zg>y  
ZF51|b  
-fj;9('YJ  
3Ym5SrKK  
背书支票to endorse a cheque b)en/mz  
W:3u$LTf*f  
%aaOws  
W2wDSP-   
请付票款||清付票款to pay a cheque||to honour a cheque Eg3rbqM- 8  
76c4~IG#  
;J2U5Y NO  
;} gvBI2e  
支票退票to dishonour a cheque C N"Vw  
Nn ?BD4i  
EQyRP. dq  
Gc~A,_(  
拒付支票to refuse a cheque $.QnM  
=gGK243  
ba%[!  
)"m FlS<I  
拒付支票to stop payment of a cheque 6](vnS;  
3! dD!'  
.'lc[iI9)d  
.!U `,)I  
提示要求付款to present for payment Ufv{6"sH  
~r]ZD)  
8.o[K  
iEr|?,  
见票即付持票人payable to bearer !#rZeDmw  
7V4iPx  
XEfTAW#7  
eoR@5OA&  
支付指定人payable to order ({m["d  
L -b~#  
YM 7P!8Gc  
{Xwin$C  
已过期||无效out of date||stale 3_fLafA  
L FHyiIO  
PP.k>zsx  
XC?H  
请给出票人R/D||refer to drawer A{>]M@QC2  
? Q.Y  
z:+Xs
!S  
\Wt&z,  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZA2y  
3dcZ1Yrn  
4-E9a_  
b=F"  
文字与数字不一致words and figures differ oMLpl3pl  
&'WgBjP  
-3wg9uZ&  
&VR<'^>  
支票 5ir ewh'R  
cC"7Vt9b  
时间已过account closed U(3LeS;mr  
\Y>^L{  
%T}{rU~X  
K.o?g?&<  
更改处应加盖印章alterations require initials @`%.\_  
tK g%5;v  
5Lum$C c}  
</bWFW~x  
%- %/3  
+ywWQ|V  
时间已过effects not cleared 6jCg7Su]  
SK;f#quUQ  
t^8# ~o!%  
3`^]#Dh  
停止付款payment stopped d>@{!c-  
e Yyl=YW  
bCd! ap+#  
(cC5zv*E  
支票毁损cheque mutilated ~`*:E'/5k]  
Gg5vf]VFo  
pm5Yc@D  
$T;3*D90  
汇款||寄钱to remit||to send money #kLM=a/_NO  
i;6\tK"!  
(C6Y*Zm\  
d@C ;rzR  
寄票供取款||支票支付to send a cheque for payment /I[cj3}{+f  
SkvKzV.R;  
;wW6x  
k^R>xV  
寄款人a remitter 168 U-<  
y"t5%Iv  
eZ}FKg%2[  
{[r'+=}l\S  
收款人a remittee p&vQ*}  
.?AtW:<*I  
I*K^,XY+  
e=8ccj  
国外汇票foreign Bill sUj#:X  
(e F5?I  
xU@Z<d,k  
(O?z6g  
国内汇票inland Bill U> q&+:+  

9FWn  
| @di<d@  
*D4H;P#  
跟单汇票documentary bill Hsp|<;Yg  
uA}asm  
em>CSBx  
tvFJ^5  
空头汇票accommodation bill >V;<K?5B`W  
T0tG1/O\  

Z>CFH9  
_r^&.'q  
原始汇票original bill >!bYuV
HA  
M~"]h:m&'v  
K =7 (=Y{  
ef!I |.FW  
改写||换新票据renewed bill |d{(&s }  
ghms-.:b8  
1$Eiv8xd  
?I7H ):  
即期汇票sight bill||bill on demand i>!f|<  
f kP WGd  
y{v*iH<  
-09<; U
 
…days after date||…days after date…日后付款 QFX|ZsmK  
&TK%igL  
%>JqwMK  
\u)s Zh  
…months after date||…months after date…月后付款 *&5G+d2
 
sM?DNE^BvW  
`bH Eu"(,  
}cS3mJ  
见票后…日付款…days after sight||…days sight fF *a/\h %  
#m8Oy|Y9`  
*qpmI9m  
ja9y  
见票后…月付款…months after sight||…months sight /iukiWeW  
2t(E+^~  
sZB$+~.:}  
34P?nW(  
同组票据set of bills } *BY!5  
'4O1Y0K  
?np`RA  
PDGh\Y[AK,  
单张汇票sola of exchange||sole of exchange Z/_RQ q   
T.K$a\/{,  
B*?v`6  
H:~LL0Md%  
远期汇票usance bill||bill at usance +,PBhB  
VBd.5YW  
IHB{US1G  
5gEUE{S  
长期汇票long bill OSq"q-Q  
^KlMBKWyB  
szKs9er&  
yWX:`*GV  
短期汇票short bill NB,iC [e  
cFuvi^n\  
K}a[~  
Sc*p7o: A  
逾期汇票overdue bill .m+KXlP  
`FmI?:Cv  
rV1JJ.I  
`Th!bk  
宽限日期days of grace *.Kc-f4mP  
-M(:z  
h#`qEK&u  
rZzto;NDS  
电汇telegraphic transfer （T.T） ~j8x"  
Nf3Kz#!B  
]Oe#S"-Oo  
'rz*mR8  
邮汇postal order||postal note （Am.）||post office order||money order 8"p>_K=  
lRentNg0b  
-i 6<kF-W  
~+4OG 0  
本票promissory note （P/N） `cf&4Hn  
$XaZqzeVI  
C' ny 2>uA  
/Nxy?g|,  
押汇负责书||押汇保证书letter of hypothecation sLB{R#Pt  
rK"$@tc  
L$Ss]Ar=  
uTn(fs)D  
副保||抵押品||付属担保物collateral security &)`A4bf%  
p+yU!Qj  
>.zk-`>-  
e;[/ytz"d'  
担保书trust receipt||letter of indemnity 
7gPk
g63  
#& Biu}4D  
} Z%*gfp  
 LN_6>u  
承兑||认付acceptance D'
A)H  
8R-?x/:  
YY$K;t{dk  
x?f3XEA_  
单张承兑general acceptance p n'*w1i  
y37n~~%  
iF<VbQP=X^  
g.&&=T  
有条件承兑qualified acceptance [NH[n#  
^<ayPV)+  
4qiG>^h9  
+ PGfQN  
附条件认付conditional acceptance V,&s$eQC  
`MEH /  
n,n]V$HFGh  
ud!iy  
部分认付partial acceptance   V.:imj