[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。   sw=JUfAhy  
会计报表statement of account d 0H  
&k_
wqV  
iXG>j.w{79  
mD^qx0o<  
往来帐目account current #iRyjD  
Zy!)8<Cgm'  
:EQme0OW  
C+L_61
  
现在往来帐||存款额current accout 9znx 1AsN  
}`<>$2b  
+GYI2  
N?2#YTjR  
销货帐account sales U Qi^udGFD  
FVC2XxP  
mSk :7ozZ  
aG8D%i0  
共同计算帐项joint account qm'C^X?  
|0%4Gk);  
, SJK  
|qy"%W@  
未决帐项outstanding account U$/Hp#~X  
M::IE
|h  
yhkQFB%gv  
@aiLGw h  
贷方帐项credit account||creditor account A9qO2kq7_  
PgG |7='  
)
QSt7g|OF  
mBpsgm:g^  
借方帐项debit account||debtor account n6!Ihip$  
Hdq/E>
u  
uuUVE/^V'  
2YE]?!   
应付帐||应付未付帐account payable P8,
{k  
/c$Ht  
fD#&:
)  
.e _D3Xp<  
应收帐||应收未收帐account receivable J6[ " j  
?k:])^G5  
CN$A-sjZ  
= C'e1=]  
新交易||新帐new account tzW<&^  
" ;R3260  
SAll9W 4  
%oCjZ"ke  
未决帐||老帐old account :UhFou_D4l  
:{xN33@6\X  
76i rb!-  
H+#wj|,+\  
现金帐cash account xu?QK6D:  
w)m0Z4*  
|nH 0~P#!  
kN9sug^  
流水帐running account ^< /vbF  
V\M!]Nnxr  
V+a%,sI  
'Rh>w=wB'  
暂记帐||未定帐suspense account /XW0`FF  
Ze
sD(  
*ckrn>E{h  
{O&liU4  
过期帐||延滞帐overdue account||pastdue account e>zk3\D!  
(z1%lZ}(  
SQ KY;p  
Ah>krE0t  
杂项帐户sundry account rDx],O _  
2#:]%y;\  
^)IL<S&h  
zl#&Qm4Ot  
详细帐单||明细表detail account qM:)daS1w  
y0&HXX#\  
JdYF&~  
i+
x6aQ24  
呆帐bad account x>9EVa )  
yzNX2u1  
4%v+ark8  
|p
4OlUq  
会计项目title of account Lr\ B  
5NF&LM;i(  
MJ"Mn^:/  
Mjvso0zj  
会计薄||帐薄account-book cf!k 9x9Z  
t02"v4_i  
E|4XQ|B@  
K9M.+d4  
营业报告书||损益计算表account of budiness||business report Q|<?$.FN"8  
8kc'|F\  
g~H?l3v  
<$ZT]p T  
借贷细帐||交验帐account rendered -Us% 
g  
&?`&X=Q  
Z%9^6kdY  
.z>." `  
明细帐account stated geN%rD
  
:=7' 1H  
h-rj  
2P=~3g*  
与…银行开立一户头to open an account with %=<NqINM[  
;,})VoC\!  
Lpbn@y26<  
(@o />T  
与…银行建立交易to keep account with
Y*}>tD;  
+}0*_VW  
:(p rx   
M)pi)$&c  
继续记帐to keep account VdOd:w  
h>%JG'DV  
j<P%Uy+  
uv!qE1z@':  
与…有交易to have an account with RF2XJJ  
RTY4%6 ]O  
>`|uc  
wP':B AQ4U  
作成会计帐||有往来帐项to make out an account with 6ch[B`[h,  
KdpJ[[Ug/  
q<uLBaL_]r  
3M*[a~  
清算||清理债务to make up an account 4KSN;G  
nJ})6/gK  
RWQW/Gwx  
S|4/C  
清洁帐目||与…停止交易to close ones account with B@vH1T  
4H=s D t  
P1>X5:  
CPeK0(7Zh  
结帐to close an account K$GX
XE`  
o5XUDDi  
qTMz6D!Q  
^JDV4>S\  
清理未付款to ask an account||to demand an account uWj-tzu  
/=(FM   
c
qyh#uWe  
oP75|p  
结清差额to balance the account with T2; 
9  
4: PP[2?  
r3vj o(  
D?F5o^e"h<  
清算to settle an account||to liquidate an account||to square an account &Q+V I/p  
%9Fg1LH42r  
h5keYBA  
XJ?z{gXJ  
审查帐目||监查帐目to audit an account )9Ojvp=#r:  
EoCwS  
IEf^.Z
 
+rP<m  
检查帐目to examine an account cS7 !,XC  
ZSt ww{Z
 
Q^w]Nj(e_  
 "<h#Z(  
转入A的帐户to charge the amount to As account rO%+)M$A  
E8<i PTJs  
c6)zx b  
o9\m?~g!E  
以计帐方式付款to pay on account i~L7h=__  
to=##&ld<  
^v|!(h\ZC  
hzo,.hS's  
代理某人||为某人on ones account||on account of one qW>J-,61/  
W)hby `k  
+0 |0X {v  
@cGql=
t  
为自己计算||独立帐目on ones own account :+!b8[?Z  
Oh4WYDyT  
CnYX\^Ow  
k8V0-.UL}  
由某人收益并负风险on ones account and risk||for ones account and risk e'&{KD,-T  
W%cPX0  
Q
jU"|$  
Ft!~w#&-  
由某人负担for ones account||for account of one y<(.,Nb8  
`VN<6o(  
our5k
 
)D*xOajo+l  
按某人指示||列入某人帐户by order and for account of one cA2]VL.r>C  
iNSJO
S  
CNYchE,}  
R"([Y#>m  
列入5月份帐目for May account sTyGi1  
^]gl#&"D  
oX,M;;Yq  
6^Vf 5W{  
编入某中帐项下to pass to the account of||to place to the account of i(HhL&  
_4Pi>  
RBwV+X[B  
c= uORt>  
寄出清算书to send in an account||to send in render an account vq:j? 7  
?K 0V#aq  
|-D.  
92Iv'(1ba  
支票薄cheque book 9~I WGj?  
LJ3UB  
/]&1XT?  
w2[
R&hJ  
支票陈票人cheque drawer JH#+ E04#  
9k &$bC+Q  
]S ,GHPEN  
$*R9LPpk+  
持票人cheque holder @oNrR$7  
%xz02$k  
c3dZ1v  
&KWh5S@w  
不记名支票cheque to bearer||bearer cheque N0C5FSH  
6I0MJpLW  
l/LUwDI{  
o+&sodt|`  
记名支票||认人支票cheque to order i,T{SV  
Rw`s O:eZ  
$49tV?q5
 
[^f`D%8o  
到期支票antedated cheque QNFrkel  
*p^MAk9 =  
>2/zL.O  
d+'+z %s%  
未到期支票postdated cheque U"]i.J1  
m>_'f{&u  
)j'b7)W\  
S \m]ze  
保付支票certified cheque C
2v7(  
."O(Ig[  
,<7f5qg"'  

w5Xdq_e3  
未获兑现支票，退票returned cheque IYPLitT  
ZlzFmNe60  
cS"6%:hQ  
u 6+  
横线支票crossed cheque RP9||PFS~~  
qDW/8b\^  
d?n~9_9e  
V*~5*OwB  
普通横线general crossing >smaR^m  
Jo@9f(hq  
XQA2uR4h  
plq\D.C  
特别横线special crossing '4rgIs3=x"  
\+\h<D-5  
sBwgl9  
nj  
空白支票blank cheque Fh'Jb*|Q  
"x11 YM{F  
rgCId@R  
uu>g(q?4II  
失效支票，过期支票stale cheque `*a,8M%  
^BZdR<;  
iu'yB  
LFC k
6 R  
普通支票open cheque z$NLFJvy_-  
uRIr,U^  
<#UvLll  
w'! gLta  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Sa0\93oa  
-_3.]o/J  
!ktr|9Bl  
` T!O )5  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X {$gdz8S9  
~EBZlTN  
" Xqj%\  
jcj)9;n=!  
支票换现金||兑现to cash a cheque R+\5hI@ >i  
#?9oA4Q  
":Q^/;D}U  
KR*/yeG!E  
清理票款to clear a cheque ZD/!C9:&.0  
= 4If7  
f}apn=  
D+V^nCcx%  
保证兑现to certify a cheque c
1`o3gb  

F2&KTK  
}\W3a_,v)  
,RZktWW_  
填写支票数额to fill up a cheque S(Pal/-"  
Buo1o&&  
Q7C'O @  
VioVtP0  
支票上划线to cross a cheque (.c?)_G,  
pr2 d}~q4{  
E-x(5^b"  
Y9WH%  
开发支票to make out a cheque e\89;)  
d+(~{xK:  
(w.B_9#  
AA66^/t  
签发支票，开立支票to draw a cheque||to issue a cheque <AVpFy  
@*oi1
_q  
z|9 ^T@)  
vn8Ez6<27  
透支支票to overdraw a cheque m*'#`vIbb  
. &e,8  
NM4 n  
eRGip2^cq+  
背书支票to endorse a cheque qAm%h\  
7 MfpZgC  
 -x7L8Wj  
Z'EZPuZ!'  
请付票款||清付票款to pay a cheque||to honour a cheque ' o5,P/6  
csC3Wm{v  
R}0cO^V  
(i`DUF'#y  
支票退票to dishonour a cheque I=1tf;Bsi  
s:jwwE2  
S4Rv6{r:  
A`@we  
拒付支票to refuse a cheque h\1_$ac  
A >x
{\  
u+Li'Ug  
V3j x{BXs2  
拒付支票to stop payment of a cheque P"- ,^?6  
rO-Tr  
MW p^.  
DzYno-]A]  
提示要求付款to present for payment -X |G  
 r6^DD$X  
bC&_OU:  
!_]WUQvV?  
见票即付持票人payable to bearer L<E`~\C'  
[P[syi#]t  
jtZ@`io  
[p]Ayo$~  
支付指定人payable to order t?/#: J*_7  
%1#5 7-  
Tj.;\a|d  
2qN6{+]  
已过期||无效out of date||stale ZJ!/49c*>  
Jl}$)'  
s|qB;  
bzZEwMc6  
请给出票人R/D||refer to drawer utQ_!3u  
 wZ*m  
4Jw0m#UN1  
iX4/;2B= ,  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =6? 3
c\  
M'*
 Y  
JL]6o8x  
; LTc4t  
文字与数字不一致words and figures differ WhvO-WF  
BM:je(*p  
[/#;u*n  
w
KwireOs  
支票 L!5%;!>.P  
65MR(+3  
时间已过account closed /VJ[1o^  
Z,ag5 w`]L  
/\2s%b*  
lqu1H&  
更改处应加盖印章alterations require initials xHI >CNC,  
oZ!rK/qoA  
p7|~x@q+  
n-p|7N  
#SQFI;zj  
V " I+E  
时间已过effects not cleared M@ mCBcbN  
W|~Ehg  
JgEpqA12  
#Jg)HU9  
停止付款payment stopped H+-9R  
I,.>tC  
g,9o'
fs`x  
5&6S["lt  
支票毁损cheque mutilated eja_+`cJ  

Uw4KdC  
GYCc)Guc  
.|cQ0:B[  
汇款||寄钱to remit||to send money \Z<' u;
 
i9W@$I,f  
3 %'$AM}+s  
v dyu=*Y  
寄票供取款||支票支付to send a cheque for payment zZ
seK  
:rw F5
 
jF{zcYU  
2{g~6U.  
寄款人a remitter H$WuT;cTE  
p
)d'yj  
<T<?7SE+  
'Aai.PE:  
收款人a remittee |no '^  
mM1\s>o  
umK~K!i  
\,lgv  
国外汇票foreign Bill ;L++H5Kz6  
PWx2<t<;9  
,H\EPmNHK  
$!ka8) ~  
国内汇票inland Bill
vfm|?\  
%YA=W=Yd  
4
mPCAA7  
< e)3 j6F!  
跟单汇票documentary bill 5q}680s9+  
Sr/"'w;  
x-mRPH  
g#T8WX{(V  
空头汇票accommodation bill T)qD}hl  
D?;$:D"  
n;y<!L7  
SX$v&L<  
原始汇票original bill S~/zBFo-  
+m]$P,yMt  
D~G24k6b3  
F2:?lmhL<  
改写||换新票据renewed bill 6m|j "m  
&%$r3ePwc  
1|Us"GQ(n  
98x]x:mgI_  
即期汇票sight bill||bill on demand b<~\IPY  
*O+
G}_}  
M9[Fx=
qY  
Rku9? zf^  
…days after date||…days after date…日后付款 ehPrxIyC  
4&2aJ_ 2y  
ng;,;o.  
udMDE=1~L  
…months after date||…months after date…月后付款 ~8o's`  
'!I^Lfz-Z  
]4
ya$%A  
d:|X|0#\uH  
见票后…日付款…days after sight||…days sight 6V KsX+sd  
KW ]/u  
TLU^ad#9E  
k,LeBCqGcb  
见票后…月付款…months after sight||…months sight 4N|^Joi  
9#IKb:9k  
_pnJ/YE  
3i/$YX5@  
同组票据set of bills lED-Jo2  
xv4_q-r[  
J
Bo/<W#|  
Py3Xvudv  
单张汇票sola of exchange||sole of exchange Fc%@
  
wO;\,zU  
.^6"nnfA#
 
,|,DXw  
远期汇票usance bill||bill at usance n[H3b}  
X>(?  
!~u;CMR  
-{dsl|Dl  
长期汇票long bill (,#Rj$W  
{+_pyL  
id="\12Bw  
*4"s,1?@BG  
短期汇票short bill hqd}L~o:  
Hr |De8#f  
Av:5v3%  
fgVeB;k|  
逾期汇票overdue bill S-&[Tp+
N  
/ldE (!^n  
0wU8PZ Nj  
R}'kF63u*  
宽限日期days of grace Yq-N k:H|  
UT|FV twO  
'yuM=Pb  
O:cta/M  
电汇telegraphic transfer （T.T） k7yQEU  
;+t~$5  
J*?BwmD'8  
!r]
elX  
邮汇postal order||postal note （Am.）||post office order||money order ]:m>pI*z.  
L8("1_  
}YH@T]O}  
BQq,,i8H  
本票promissory note （P/N） _R-[*ucq  
KLK '_)|CT  
uKHkC.
g  
E~Eh'>Y(B  
押汇负责书||押汇保证书letter of hypothecation R{uq8NA- W  
4)./d2/E  
SV*h9LL  
ij i<+oul  
副保||抵押品||付属担保物collateral security HQl
hT  
lL_M=td8W  
T| dQY~n~  
*vqlY[2Ax  
担保书trust receipt||letter of indemnity G?e"A0,  
|y=;#A  
bkk1_X  
Ej\EuX  
承兑||认付acceptance $K1 /^  
T7`9[  
&(a#I]`9M  
Rd7[e^HSN  
单张承兑general acceptance k9H7(nS{  
VU
6nu4  
+rse,b&U(  
D5x }V  
有条件承兑qualified acceptance NfqJ>[}I+  
Qwl=/<p1  
Cj^:8 ?%  
&iCE/
  
附条件认付conditional acceptance 9i4!^DM_  
Y Y4" r\V  
;O` \rP5w  
P9h]Bu  
部分认付partial acceptance   k{_ Op/k}V