[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。   axDa&7%  
会计报表statement of account cGR)$:  
B:Ft(,  
SF9NS*mr  
8};kNW^2m  
往来帐目account current =<7z :]  
^*.+4iHx  
;^u,[d  
T?QW$cU!e:  
现在往来帐||存款额current accout k5J18S  
*8uS,s6g  
F"  M  
5b
a e-  
销货帐account sales I$p1^8~L  
jvAjnh#  
.9WOTti  
dJ#go*Gn  
共同计算帐项joint account c~O Lr  
J3~%9MCJ  
r>7+&s*yk  
%l14K_  
未决帐项outstanding account v+[S${  
YM6 J:89  
ivn2  
Qe\vx1GRLH  
贷方帐项credit account||creditor account W$2\GPJt  
M nZljB  
1G.?Y3DC<  
TnKv)%VF  
借方帐项debit account||debtor account dv qg H  
:CK`v6 Qs  
Dr(2@0P  
+3o0GJ  
应付帐||应付未付帐account payable 'R
hS% l  
5S2 j5M00  
U\B 9Ab  
(QL:7  
应收帐||应收未收帐account receivable M. % p'^5  
iETUBZ  
h#KSKKNW  
0nL #-`S  
新交易||新帐new account </D.}ia  
XzSl"UPYH  
*4NY"EwjN  
+Ugy=678Tr  
未决帐||老帐old account ygH)U.  
ZSwuEX  
rab$[?]  
U#
S-x5Gn  
现金帐cash account 3)ox8,{%}  
z-b78A/8  
}$ySZa9  
{:*G/*1[.  
流水帐running account yYYP;N?g4k  
<5}I6R;  
~3M8"}X;L  
+_$s9`@]6  
暂记帐||未定帐suspense account _h5d~  
 6?*Do  
ZS4 dW_*[  
iQ(j_i'+!I  
过期帐||延滞帐overdue account||pastdue account Sn4xv2/  
egSs=\  
nOd;Zw  
+6$+]u]  
杂项帐户sundry account ,Y
x<"2 W  
^)Awj j9  
5,s@K>9l;  
|h6!bt!=  
详细帐单||明细表detail account "yh2+97l  
%J9u?-~  
a>W++8t1 ;  
*]NfT}}  
呆帐bad account ^67}&O^1 ,  
)Z1&`rv  
6E K<9M
 
8 yi#] 5`Q  
会计项目title of account =pi,]m  
;Ivv4u  
<mlN\BcX;  
;$zvm`|:  
会计薄||帐薄account-book ~cSXBc,+  
R&;x_4dr^  
jT$J~MpHh  
 f_n  
营业报告书||损益计算表account of budiness||business report L&)e}"  
+D
XP&Q  
@ Do.Wgt  
ym%` l!
 
借贷细帐||交验帐account rendered 9xz@2b@  
j3;W-c`5  
ut\X{.r7  
Nv.   
明细帐account stated P?f${t+  
H=,>-
eVv*  
035jU'  
i6k6l%  
与…银行开立一户头to open an account with 8Cp@k=  
X"d"a={]  
)Cj1VjAg  
\P+^BG!  
与…银行建立交易to keep account with 1!G}* 38;  
wU!-sf;]y  
yOQae m^O  
{g1"{
 
继续记帐to keep account yUJ#LDW  
xBc|rqge  
g$#A'Du  
!KOa'Ic$V  
与…有交易to have an account with |[iO./zP  
[ !#Db a#  
 )uOtQ0  
NYP3u_ QX  
作成会计帐||有往来帐项to make out an account with sV2D:%\K :  
S-o
)d  
?2da6v,t  
$Ugc:L<h+  
清算||清理债务to make up an account EGqu-WBS  
R,78}7B  
X41Qkf
{  
us?q^>u  
清洁帐目||与…停止交易to close ones account with = FV12(U  
\ [OB.  
PVF:p7  
0]*W0#{Zj  
结帐to close an account Xw'sh#i2  
N atC}k  
~!mY0odH  
Cq/u $G  
清理未付款to ask an account||to demand an account }%?or_f/  
2HBey  
>Tl/3{V  
:3R3>o6m  
结清差额to balance the account with nTo?~=b  
B,_K mHItd  
wMN;<  
!2HF|x$  
清算to settle an account||to liquidate an account||to square an account ^&86VBP  
H.XyNtJ  
"@^<~bw  
1+-Go}I  
审查帐目||监查帐目to audit an account -f ~1Id  
QeFt WjlqC  
h Qe78y  
ga\s5
 
检查帐目to examine an account 6c(b*o  
|pB Fmm*  
8(Ptse  ,  
Hpz1Iy@  
转入A的帐户to charge the amount to As account /~WBqcl  
!:5'MI@  
*2-b&PQR{  
9v;[T%%  
以计帐方式付款to pay on account h@*I(ND<  
hG~.Sc:G  
J5jI/
P  
8r"-3<*  
代理某人||为某人on ones account||on account of one V > eG\  
;Dp*.YJ  
&E0^Jz  
XX90Is  
为自己计算||独立帐目on ones own account
q%q+2P>  
,.2qh|Ol  
2^`k6V!  
._j?1Fw`  
由某人收益并负风险on ones account and risk||for ones account and risk 1>\V>g
9  
S2|pn \0V  
K@2"n| S;  
O86p]Lr  
由某人负担for ones account||for account of one C:sgT6  
A7#nBHwxZ  
~ehN%-  
\}n_Sk  
按某人指示||列入某人帐户by order and for account of one Oh10X.)i  
}BT0dKx  
p>J@"?%^  
PWp=}f.y  
列入5月份帐目for May account 2#yDVN$  
/DHV-L  
[OOQ0c~  
ep},~tPZn  
编入某中帐项下to pass to the account of||to place to the account of *PFQ  
AZik:C"Q  
guf&V}&  
J[uH@3v  
寄出清算书to send in an account||to send in render an account 7Q  Ns q  
+Tx_q1/f5X  
BUsxgs"),  
YZ:C9:S6X  
支票薄cheque book Hq gg*4#  
-~JYfj@  
JJg;X :p  
[FF}HWf  
支票陈票人cheque drawer nIL67&  
..BP-N)V)  
!fe_w5S^  
a @3s71  
持票人cheque holder sz/^Ie-~  

#ucb  
=<PEvIn  
^ZS!1%1  
不记名支票cheque to bearer||bearer cheque ^[bFGKE  
=6 zK1Z  
8EdaxeDq  
+hispU3ia  
记名支票||认人支票cheque to order 0!0o[3*  
<ty]z!B  
|w
#~v%w  
l. cp[  
到期支票antedated cheque ]2|fc5G'  
Svo\
+S  
q o^mp  
[Pjitw/?  
未到期支票postdated cheque [MbbL  
@VG@|BQWa  
<z#Fj`2{  
S!gzmkGcj  
保付支票certified cheque Eld[z{n"  
PrfG  
:06.b:_  
zv/dj04>  
未获兑现支票，退票returned cheque }><[6Uz%  
yw7
(!1j=  
%*Mr ^=  
*pnaj\  
横线支票crossed cheque W4k$m2  
+zLw%WD[l  
#6D>e~>n  
.<fdX()e,  
普通横线general crossing bnanTH9-  
'PFjZGaKR  
,#GB  
1(>2tEjYT  
特别横线special crossing b.?;I7r   
ns \I Y<Yo  
 qbS6#7D  
Rcw[`q3/  
空白支票blank cheque 4<E <sD  
yoF*yUls^E  
+%K~  
OX]P;#4tU  
失效支票，过期支票stale cheque m2l9([u=^  
QZ;DZMP  
olxxs(  
gCG#?f  
普通支票open cheque &)||~  
W1)<!nwA  
p-EU"O  
ZADMtsk  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'yA/sZ  

OQ wO7Z  
;]>)6  
Z^4+ 88  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges MVvBd3  
{~Jk(c~I  
CP%^)LX *  
!'BX c%`x[  
支票换现金||兑现to cash a cheque L'aB/5_%  
ly6zz|c5  
!V/\_P!I  
gg%)#0Zi  
清理票款to clear a cheque _JNYvngm  
cRbA+0m>  
qS!N\p~>  
PO6yEr  
保证兑现to certify a cheque Y[}A4`  
!P^Mo> "  
CX\XaM)l  
c@}t@k  
填写支票数额to fill up a cheque GQA\JYw|oY  
|?g-8":H8P  
w4TQ4 Y  
Y(kf<Wo  
支票上划线to cross a cheque cYC^;,C &|  
?vAhDD5  
u|AMqS  
#\D74$D  
开发支票to make out a cheque z,SI  
g<0K i^#  
.n YlYY'   
zSfUM.fM  
签发支票，开立支票to draw a cheque||to issue a cheque o}/|"(K   
D
QXcf*R  
Z^as ?k(iM  
?#Z4Dg 9|  
透支支票to overdraw a cheque L)F4)VL  
.43cI(  
vGh>1U:  
Cfd* Q  
背书支票to endorse a cheque -PSgBH[  
YCxwIzIR  
7[qL~BT+  
*xsBFCR U  
请付票款||清付票款to pay a cheque||to honour a cheque "P(obk  
R"P-+T=7M  
C5TV}Bq\  
~v pIy-  
支票退票to dishonour a cheque mS![J69(  
7/QK"0  
Gvh"3|u?z  
S-gO  
拒付支票to refuse a cheque J9]cs?`)  
{9V.l.Q  
m=^]9 3+  
!Pnjr T  
拒付支票to stop payment of a cheque & b5(Su  
-XV+F@`Md  
u|M
x}  
_Q I!UQdW  
提示要求付款to present for payment I%a-5f$0  
`=#jWZ.8m  
t4v'X}7q]  
VlA]A,P}i  
见票即付持票人payable to bearer F/>\uzu  
$VF,l#aR  
2 Kjd!~Z$  
\#dacQ2E@  
支付指定人payable to order ws!~MSIy  
hPBBXj/=  
\-;f<%+  
!vRZh('R  
已过期||无效out of date||stale M;ADL|   
llX `  
, %z HykP  
%ZWt 45A  
请给出票人R/D||refer to drawer 4FRi=d;mP  
*{fs{gFw9  
!aF~5P7%  
~YCH5,  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x$BNFb%I1  
]&Y^  
QE[<
Y3M  
`<se&IZE  
文字与数字不一致words and figures differ )< G(C,!,.  
a!:N C  
ur'<8pDb$  
{P~rf&Ee  
支票 j;coPehB  

qNj?Rwc  
时间已过account closed eZT8gKbjJ)  
;Hk3y+&]a  
_(h=@cv  
A<)n H=G&  
更改处应加盖印章alterations require initials EyPJ Jc8  
qD>^aEd@4  
5<ruN11G  
~CnnN[g(_  
=+j3E<w  
n Ab~  
时间已过effects not cleared %w65)BFQ  
#'s$6gT=  
f- 9t  
tjXg  
停止付款payment stopped }BlyEcw'aN  
wX]$xZ!s  
Ju47}t%HB  
W$zRUG-  
支票毁损cheque mutilated  J3 Q_  
lY tt|J  
-GPBX?  
@s-P!uCaT  
汇款||寄钱to remit||to send money @L!^2v  
8~C}0
H  
^w1+b;)  
l6HtZ(  
寄票供取款||支票支付to send a cheque for payment Ex p?x  
gE\ ^ vaB  
SQcic]Ep  
,6g{-r-2  
寄款人a remitter 'D5J5+.z  
$"/l*H\h  
"crR{OjE"  
LQPQ !):;  
收款人a remittee "{D/a7]lC  
H;nzo3x  
mgx|5Otg  
MZh.Xo  
国外汇票foreign Bill GE!nf6>Km  
NzQvciJ@"  
f~mwDkf?L  
jJiuq#;T3  
国内汇票inland Bill 8+oc4~!A@n  

% E1r{`p  
[#gm[@d,  
Pt5wm\  
跟单汇票documentary bill (v/
L   
*J[P#y  
_D4qnb@  
hTLf$_| P  
空头汇票accommodation bill 8m iJQIq  
+-'F]?DN'  
" C0dZ  
fW2NYQP$:  
原始汇票original bill Cu#n5SF*  
u/j\pDl.  
HU?1>}4L  
ivo><"Y(r  
改写||换新票据renewed bill X2Ak  
*x2!N$b  
Sn
FyK5  
cF15Mm
2  
即期汇票sight bill||bill on demand LD[\eJ_  
qLLrR,:  
/Kli C\  
d {U%q d  
…days after date||…days after date…日后付款 <T[LugI  
)
'n@A%B  
q&@s/k  
[ft6xI  
…months after date||…months after date…月后付款 ~Re4
zU  
Lld45Bayb  
^ou)c/68aQ  
>WLX5i&  
见票后…日付款…days after sight||…days sight %W D^0U|  
$5G(_   
J8Wits]A]$  
QO;Dyef7b  
见票后…月付款…months after sight||…months sight /a32QuS  
n)5t!  
x*z&#[(0g!  
FA-cTF[,(  
同组票据set of bills |E6_TZ#=  
Ne<S_u2nT  
*.nSv@F  
HQ"T>xb  
单张汇票sola of exchange||sole of exchange [6l0|Y  
&l2x h~L  
bxh-#x &  
}F{s\qUt  
远期汇票usance bill||bill at usance ?=Ceo#Er  
%|H]T]s  
xT&
~ {,9  
vE(]!CB  
长期汇票long bill =A,B'n\R  
M2c
Gr  
hA 5p'a+K  
=|AYT6z,  
短期汇票short bill P@UE.0NYX  
=!SV;^-q  
| I:@:  
_s@PL59,  
逾期汇票overdue bill \12G,tBH  
xRc+3Z= N  
ktfm
  
JqO1 a?H  
宽限日期days of grace tUH?N/qn  
c?CfM>  
V. i
{IW  
h9 DUS,G9,  
电汇telegraphic transfer （T.T） pdJ]V`m  
yH"i5L9
 
-B-G$ii  
L~/,;PHN  
邮汇postal order||postal note （Am.）||post office order||money order =_BHpgL  

39O rY  
4Lg ,J9  
QBGm)h?=  
本票promissory note （P/N） m
mJnE  
j|pTbOgk%  
g(i6Uj~)  
O0jOI3/P%  
押汇负责书||押汇保证书letter of hypothecation ,&@GxiU  
bDl#806PL  
BhDg\oxZ  
&G_#=t&  
副保||抵押品||付属担保物collateral security #b*4v&<  
P]n0L4c  
)e5=<'f1  
>x*[izr/K  
担保书trust receipt||letter of indemnity  &ox  
Mrgj*|  
(/$-2.@  
rP]|`*B  
承兑||认付acceptance  ^cw9Yjh6  
&!4E3&+2m  
\azMF}mb  
OF`J{`{r  
单张承兑general acceptance ) ??N]V_U  
OEaL2T  
#pPOQv:~  
"{vWdY|"  
有条件承兑qualified acceptance VK*_pEV,}  
#z>I =gl  
DgcS@N  
 'V^M+ng  
附条件认付conditional acceptance Mm*V;ADF  
>6yQuB  
k^|z.$+  
.9e5@@VR  
部分认付partial acceptance   eik_w(xPT