[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。   *:YiimOY"  
会计报表statement of account KRLQ #,9  
" 4K(jXq|  
$L>@Ed<  
2*< nu><b  
往来帐目account current {3p4: *}  

Z!#!Gu*V  
1N^[.=  
-MO#]K3<  
现在往来帐||存款额current accout `*["UER  
dh*ZKI^@(  
yw[g!W  
wd^':  
销货帐account sales  ZrxD`1L  
_AYK435>N  
='sHj4hU  
OwUhdiG  
共同计算帐项joint account Ar|0b}=)>  
}DEg-j,F  
9J*\T(W  
bv9]\qC]T<  
未决帐项outstanding account 0r] t`{H  
dA`IEQJL  
3!Ij;$  
gQelD6c
 
贷方帐项credit account||creditor account d>&,9c%  
s1$nvTzBr  
|y# Jx  
"a>q`RaIQ"  
借方帐项debit account||debtor account +I:Unp  
D|L9Vs`  
fZzoAzfv2  
2dcV"lY  
应付帐||应付未付帐account payable &yTqZ*Yuk  
}J`w4P  
2K6qY)/_  
B+VubUPMS  
应收帐||应收未收帐account receivable #7$ H  
/-qNh>v4  
4*#18<u5  
W$;,CU.v  
新交易||新帐new account IH&|Tcf\  
=/+-<px  
Z1f8 /?`W  
K.nHii   
未决帐||老帐old account FZ<gpIv!NS  
UiP"Ixg6  
Apag{Z]^B  
{ Fb*&|-n  
现金帐cash account "]x'PI 4J  
y`5 9A  
@|m/djN5x  
#ut  
流水帐running account 4JXeV&5Qk'  
]BZA:dd.G  
.x.]`b(  
xY8$I6  
暂记帐||未定帐suspense account T#Z^s~7&I  
t?&|8SId  
0[# 3;a  
7\[@m3s  
过期帐||延滞帐overdue account||pastdue account )5JFfp)#  
t%FwXaO#  
w\u=)3qyVV  
1~`fVg  
杂项帐户sundry account wqs?828x  
|\t-g"~sN  
P{jbl!UD7  
E\EsWb  
详细帐单||明细表detail account OU.6bmWy|  
aEWWP]  
2r4Uh1D~  
({)+3]x  
呆帐bad account 9uO 2Mm  
|O+H[;TB6  
yNo0ubY  
rJTa  
会计项目title of account l0m-$/  
: /N0!&7  
fu ,}1Mq#  
aCj&O:]=  
会计薄||帐薄account-book LEf^cM=>  
GPudaF{  
k FD;i  
gzT*-  
营业报告书||损益计算表account of budiness||business report RJ&RTo  
@%uUiP0  
(gU!=F?#m  
g%I"U>!2  
借贷细帐||交验帐account rendered iByf{I>+  
Y('#jU  
]^7@}Ce_  
]7BvvQ  
明细帐account stated #L;dI@7C  
M h}m;NI  
Vwf$JdK%&l  
,PW'#U:  
与…银行开立一户头to open an account with iy!=6  
itP,\k7>d  
qgHWUwr+n  
K YI/  
与…银行建立交易to keep account with v$v-2y'%  
]p GL`ge5  
aFm_;\  
$( kF#  
继续记帐to keep account 9:|{6_Y  
o#Dk& cH  
6;d*r$0Fc  
FVbb2Y?R  
与…有交易to have an account with @Uvz8*b6  
2MIi=c:oqK  
F~W6Bp^W  
exUFS5d  
作成会计帐||有往来帐项to make out an account with "+nRGEs6  
H$t_Xw==  
xm~`7~nFR  
{\1?ZrCI&  
清算||清理债务to make up an account -d/ =5yxL  
_J#zY-j  
o5PO=AN  
gZXi]m&  
清洁帐目||与…停止交易to close ones account with L`TLgH&?R  
1R%.p7@5QU  
Of#u  
O8r|8]
o  
结帐to close an account JPHL#sKyz  
Ge@{_  
'JE`(xD  
v;{#Q&(  
清理未付款to ask an account||to demand an account G~a ZJ,  
{S)6;|ua'  
Q3~H{)[Kq  
khxnlry  
结清差额to balance the account with uH^-R_tQ  
vh%B[brUJ  
WpP}stam/  
;igIZ$&  
清算to settle an account||to liquidate an account||to square an account h(dvZ= %  
.~;\eW[  
9.-S(ZO  
t3_O H^  
审查帐目||监查帐目to audit an account ? OM!+O  
;$|nrwhy  
'IQ0{&E I  
8TKnL\aar  
检查帐目to examine an account ]_gU#,8  
cV6D<,)  
90rol~M&  
(?c"$|^J  
转入A的帐户to charge the amount to As account C<tl/NC  
+ &Eq k  
r l%  
FW4<5~'  
以计帐方式付款to pay on account 6nvz8f3*r]  
C,r;VyW6BI  
M6jy\<a  
4+8@`f>s  
代理某人||为某人on ones account||on account of one 1GcE)e!>  
{!L~@r  
;6$jf:2m  
C1)!f j=  
为自己计算||独立帐目on ones own account Bwxd&;E  
6bC3O4Rw  
n7[V&`e_  
a;+9mDXx:  
由某人收益并负风险on ones account and risk||for ones account and risk ;A*]l'[-  
24eLB? H  
T8$y[W-c  
R-$! 9mnr  
由某人负担for ones account||for account of one CD~.z7,LC  
^09,"<@k  
Y$_B1_  
DTL.Bsc-.  
按某人指示||列入某人帐户by order and for account of one PJH&  
#\m<Sz5Gp#  
)y$(AJx$  
4!?eRY  
列入5月份帐目for May account ;e*!S}C,  
#_p\Ie*rd  
UCjld  
X \/#@T  
编入某中帐项下to pass to the account of||to place to the account of "chDg(jMZ  
(jE9XxQY  
kxv1Hn"`{E  
} |=|s f  
寄出清算书to send in an account||to send in render an account |Cy E5i0  
~4'$yWG  
rey!{3U  
j#ab_3xH  
支票薄cheque book L !xi  
tWcHb #  
Dlvz)  
NzvXN1_%  
支票陈票人cheque drawer f@!.mDm]  
P&Vv/D  
<e6#lF
QqK  
ckCE1e>s  
持票人cheque holder M\BRcz  
>hIu2jm  
gB33?  
+ZP7{%  
不记名支票cheque to bearer||bearer cheque t?FBG4  
kAUy mds;O  
8quaXVj^a  
S_H+WfIHV'  
记名支票||认人支票cheque to order m8[j #=h  
G3T]`Atf  
Q~9^{sHZjP  
]`WJOx4  
到期支票antedated cheque $F.a><1rY  
Q"#J6@  
qHsA1<wg  
%?/
X=}sE  
未到期支票postdated cheque @=u3ZVD  
GM<9p_ B  
jPkn[W# 6  
8 z\xrY  
保付支票certified cheque E]r?{t`]  
owv[M6lbD  
jebx40TA3  
lyhiFkO iH  
未获兑现支票，退票returned cheque Wd ELV3  
Tlr v={  
,a? oaPH  
)+Pus~w  
横线支票crossed cheque I]q% 2ie  
dj%!I:Q>u  
B Y*8ri^u  
GC'O[q+  
普通横线general crossing />>\I R  
|y!A&d=xYn  
*VN6cSq  
k9F=8q  
特别横线special crossing ]]yO1x$Kk  
%&bY]w  
 !}$$:  
sDV Q#}a  
空白支票blank cheque ,
R|BG  
/qw.p#  
#`s"WnP9'!  
\73ch  
失效支票，过期支票stale cheque Ek}A
]zC  
e96k{C`j0  
#X"@<l4F  
Xn ;AZu^'R  
普通支票open cheque )`D:F>p*  
RG`1en  
v &+R^iLE  
bZV
/l4TU  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Kc(FX%3LU  

>LuYHr  
9c m#56  
zx7{U8*`<  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @lph)A Nk  
3+bt~J0  
:~^(g$Z  
:Ux_qB  
支票换现金||兑现to cash a cheque Af{"pzY  
E4xa[iZ  
#LOwGJ$yVz  
bN@ l?w  
清理票款to clear a cheque sx<%2  
n'w.; q  
EJ@ ~/)<  
_J[P[(ab  
保证兑现to certify a cheque Yz<1 wt7;  
v*yuE5{  
4E?Oky#}-  
wlmRe`R  
填写支票数额to fill up a cheque $,'*f?d  
5/z/>D;  
TuqH*{NNy9  
#R RRu2  
支票上划线to cross a cheque }o{
(S%%  
29q _BR *:  
-|\ZrE_h  
2GStN74Xr  
开发支票to make out a cheque 9~YMyg(Z  
6S\8$  
kO-(~];  
HUOj0T  
签发支票，开立支票to draw a cheque||to issue a cheque 7J&4akT{9  
u>/ TE  
4ss4kp_>  
yR.Ong  
透支支票to overdraw a cheque ,,|^%Ct']  
5 rUdv}.  
~<x:q6  
da~],MN  
背书支票to endorse a cheque c6/=Gq
{.  
W`*r>`krVJ  
#LN`X8Wz'  
R_xRp&5  
请付票款||清付票款to pay a cheque||to honour a cheque Jpo(Wl  
S#[j )U-  
8e"gW >f  
G9vpt M  
支票退票to dishonour a cheque IdxzE_@  
wn)W ?P;k  
8sK9G` k  
Nl
(Foya%)  
拒付支票to refuse a cheque RY*U"G0#w  
7})[lL`\s  
eQvg7 aO;  
d8x;~RA  
拒付支票to stop payment of a cheque $ o#V#  
y$R_.KbO  
Q .c\/&  
0 'o:#-  
提示要求付款to present for payment 7i1q wRv  
t@+}8^M  
9k[9P;"F:  
:S(ZzY Q  
见票即付持票人payable to bearer R_S.tT!  
, SnSW-P  
ib791  
p
s DetP  
支付指定人payable to order <yg
F(  
Ok\7y-w^  
c-FcEW  
Ef13Q]9|  
已过期||无效out of date||stale K)k<Rh[<  
TrR8?-  
}f7j8py  
@2v_pJy^  
请给出票人R/D||refer to drawer KdbHyg<4  
yyy|Pw4:Z  
KRKCD4  
3%=~)7cF  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {U !g.rh  
Tc3yS(aq  
'a.qu9PJ  
hqkz^!rp  
文字与数字不一致words and figures differ -!]ZMi9  
4#hSJ(~7S  
I4?5K@a  
,UdVNA  
支票 WQO) = n  
K8Y=S12Ti  
时间已过account closed \mlqO[ S  
=kG@ a(-  
w_u\sSQ`!  
v d4ytC  
更改处应加盖印章alterations require initials cD'V>[h  
fZA4q0  
:tv,]05t  
hpL;bM'  
sZF6h=67D  
e6RPIg  
时间已过effects not cleared x{WD;$J  
L5:$U>H(  
I`4*+a'q&  
]-QA'Lq  
停止付款payment stopped u! qP  
WaR`Kp+>  
SS.dY""89  
N^ :9Fz  
支票毁损cheque mutilated 0}quG^%_  
pBA7,z"`mP  
001FmiV  
&H:(z4/  
汇款||寄钱to remit||to send money y:qUn!3  
!ff&W1@  
_~iw[*#u  
(;^syJrh  
寄票供取款||支票支付to send a cheque for payment @@%.t|=  
F6flIG&h  
o`N9!M  
p|D/;Mk  
寄款人a remitter (mtk 4  
\&gB)czEO  
:'*~uJrR  
s(q_ o
 
收款人a remittee $a Xer:  
HBx=\%;n  
|64~K\X  
pgZXJ  
国外汇票foreign Bill *N'p~LJ  
Y#$%iF  
K1!j fp  
dQR-H7U  
国内汇票inland Bill MfQ?W`Kop  
E#t>Qn  
L.0mk_&  
LvUj9eVb/L  
跟单汇票documentary bill ..'_o~Ka  
WKa~[j|-K  
m<"WDU?y;  
CooQ>f  
空头汇票accommodation bill JQHvz9Yg  
; )^`3`  
s 15oN  
2Gaa(rJ5o  
原始汇票original bill uw+M  
bTs?!~q  
.O}%  
7!TueP0Zd  
改写||换新票据renewed bill H6 HVu |  
\%N!5>cZ{  
g:Xhw$x9  
$F + LDs  
即期汇票sight bill||bill on demand RcU}}V  
b-Q>({=i  
p hzKm9  
.rqhi  
…days after date||…days after date…日后付款 O]Qd<%V'x  
(tw)nF  
Z+. '>  
x!58c
S*  
…months after date||…months after date…月后付款 .qZ
~_xkd  
H{?vbqQ  
c?&X?<  
!sW(wAy?o  
见票后…日付款…days after sight||…days sight 2OR{[L*  
=\wxsL  
V"G*N<q  
c*L\_Vx+  
见票后…月付款…months after sight||…months sight ?8Z0Gqt74  
J!pygn O  
q]e`9/U  
mtmjZP(w   
同组票据set of bills kbMWGB%;  
ll.N^y;a  
'yG4 LF  
};jN\x?&q  
单张汇票sola of exchange||sole of exchange ={d>iByq  
(I{rLS!o,L  

K<Iv:5-2  
v)t:|Q{I  
远期汇票usance bill||bill at usance RA'M8:$  
:hFIl0$,"3  
F{~{Lthc  
jiS_G%G  
长期汇票long bill pR
IhFf  
@ljA  
~8P!XAU56%  
QoI T*!  
短期汇票short bill yvHA7eq*"  
SVs_dG$  
Cdu4U}^H  
c[4i9I3v  
逾期汇票overdue bill dP<=BcH>f  
:f}9
($  
^l=!JP=M=  
kG@@ot" n  
宽限日期days of grace _'>oXQJ  
%GA"GYL9'  
I]<_rN8~o  
u:gN?O/G  
电汇telegraphic transfer （T.T） T| V:$D'  
> BY&,4r  
b8"?VS5-"  
+)<wDDC_  
邮汇postal order||postal note （Am.）||post office order||money order &c HV7  
_c*=4y  
` W:%mJd9  
>eqxV|]i  
本票promissory note （P/N） vss(twg  
%]DP#~7[|  
hjB@o#S  
8I8 F/47x  
押汇负责书||押汇保证书letter of hypothecation )
ufg 9"\  
oe |)oTv  
YoZFwRQU  
!tMuuK?IL=  
副保||抵押品||付属担保物collateral security (-xS?8x$  
57zSu3v4Y  
 TYmP)  
K/b_22]CC  
担保书trust receipt||letter of indemnity Wm"4Ae:B  
Iw&vTU=2  
m-*i>4;  
FsV'Cu@!U  
承兑||认付acceptance 9S7kUl{  
$Ifmc`r1  
qY<'<T4\  
D@
|W<i-  
单张承兑general acceptance {7;8#.S72  
R)z4n  
5b /| !{  
:xD=`ib  
有条件承兑qualified acceptance XKttZOiGT  
<2|O:G  
)XakJU^o  
v:o({Y 1Aq  
附条件认付conditional acceptance 8lb%eb] U  
-/cZeQDPb  
*x])Y~oQ  
[*HN"  
部分认付partial acceptance   YW

`,v6