[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。   2!l)%F`  
会计报表statement of account S=o Ab&  
6Siz
9  
P=V~/,>SZ!  
aP2  
往来帐目account current Xd{"+'29  
r`mfLA]d  
O'_D*?  
(?$ }Vp  
现在往来帐||存款额current accout .( 75.^b2)  
a2sN$k  
XN??^1{J}]  
@m#7E4+  
销货帐account sales A5/Q:8b  
l'mgjv~  
R ]HHbD&;  
vJK0>":G  
共同计算帐项joint account ` a  
E{1O<qO<  
v= @Z,-  
Q]66v$  
未决帐项outstanding account qm8[ ^jO&  
Fvl_5l  
`WX @1 ]m  
P!
1y@R>Ln  
贷方帐项credit account||creditor account IJ[#$I+Z%  
YY'46  
w {6kU   
*7`;{O  
借方帐项debit account||debtor account 4IIe1 .{  
T =_Hd  
-NHc~=m  
m)g:@^$  
应付帐||应付未付帐account payable r+d%*Dx  
0c /xE<h  
m.Yj{u8zX  
0LN"azhz  
应收帐||应收未收帐account receivable E2+O-;VN  
@tR:}J*9s  
M qFuZg  
6XKiVP;h%  
新交易||新帐new account y C(xi"!  
[y&yy|*\  
Gdb6 U{  
+?DP r  
未决帐||老帐old account  *FmY4w  
'MVE5  
Hj2E-RwG  
LJ\uRfs  
现金帐cash account !.Eua3:V*  
1-.6psE  
j.=VZ  
s\@RJ[(<  
流水帐running account 33:{IV;k  
$oD
c   
tHgu #k0  
dtTQY  
暂记帐||未定帐suspense account 4"at~K` Q  
!?#B*JGFS  

U["'>&B  
>cpT_M&C,  
过期帐||延滞帐overdue account||pastdue account Wl\.*^`k  
R6v~Sy&n!  
suiO%H^t  
k[#<=G_=/E  
杂项帐户sundry account aQzx^%B1  
bvzNur_  
q|r^)0W  
bys5IOP{]o  
详细帐单||明细表detail account Gl;xd  
QMwrt  
(#KSwWo{ed  
b\^X1eo  
呆帐bad account gc,%A'OR^<  
YS],o'T  
v'=$K[_  
a=@]Ov/  
会计项目title of account  -]n\|U<  
?V&#nA  
g6aIS^mU  
>oh7f|  
会计薄||帐薄account-book vJI]ZnL{  
lZ gX{  
-j& A;G  
BRSIg]  
营业报告书||损益计算表account of budiness||business report \D67J239E  
n4Xh}KtH  
#w]UP#^io  
(r*"}"ZG  
借贷细帐||交验帐account rendered &;3iHY;  
IX+!+XC"U  
c`,'[Q5(O  
ZQ1,6<^9i[  
明细帐account stated  KEPNe(H  
t9l]ie{"o.  
E>_N|j)9  
-<0xS.^  
与…银行开立一户头to open an account with z\7 -v<ZS  
12]rfd   
= q\TWz  
"~2SHM@q  
与…银行建立交易to keep account with s$g3_
_|Y  
/qaWUUf  
NdxPC~Z+  
FHbyL\Q  
继续记帐to keep account nQ+$  
7H])
2:)  
.RW&=1D6  
2p %j@O
 
与…有交易to have an account with {Qba`lOkq  
h~`^H9?M  
RoFoEp  
@6"+x  
作成会计帐||有往来帐项to make out an account with S\M
+*:7  
TTagZ
I$  
[zJ|61^  
do[w&`jw8  
清算||清理债务to make up an account 3D}Pa  
R :*1Y\o(  
4|/}~ 9/  
ZHM NG~!  
清洁帐目||与…停止交易to close ones account with XOL_vS24  
[Smqe>U1  
NG5k9pJ  
oL U!x
 
结帐to close an account JA09 o(  
 )vD:  
l@:&0id4I  
laR n![[  
清理未付款to ask an account||to demand an account U<|*
V5   
qm/#kP lM  
r XT6u  
IOd
du2.(  
结清差额to balance the account with K%.t%)A_3  
<:>[24LJ{  
7Y.mp9,  
SFjRSMi  
清算to settle an account||to liquidate an account||to square an account %RX!Pi}5+g  

z2iWr  
)i"52!  
4(? Z1S  
审查帐目||监查帐目to audit an account /H*[~b  
f5z*AeI  
weMufT  
o'_
eLp  
检查帐目to examine an account Z|B`n SzH  
KK?R|1VK9  
5mX"0a_Q  
#y8Esik  
转入A的帐户to charge the amount to As account ^|%N _ s  
*7{{z%5Pu  
!{F\\D/  
bg2r  
以计帐方式付款to pay on account P N(<=v&E  
5Mp$u756  
gm$<U9L\v  
6?';ip  
代理某人||为某人on ones account||on account of one 4D[(X=FSU  
G;e)K\[J  
<9[>+X  
B A i ^t  
为自己计算||独立帐目on ones own account io
w"X6_l_  
ikb;,Js  
m'KEN<)s  
f3*S IKi  
由某人收益并负风险on ones account and risk||for ones account and risk *-3*51 jW  
Iv{uk$^7S  
lvG+9e3+  
IK,aA;d  
由某人负担for ones account||for account of one Ow{NI-^K  
o,qUf  
Z*Fn2I4  
>CYz6G j  
按某人指示||列入某人帐户by order and for account of one geNvp0  
*iUR1V Y  
C_ W%]8u  
nFjaV`6`@  
列入5月份帐目for May account q4niA  
L;U?
s2&Y  
"d*-
k R  
z>HM$n`YD  
编入某中帐项下to pass to the account of||to place to the account of K7ZRj\(CJv  
b~;M&Y  
^@$T>SB1  
hM[I}$M&O  
寄出清算书to send in an account||to send in render an account -+Z&O?pSH  
D.YT u$T  
q+)s  
+ 7nA; C  
支票薄cheque book yW;]J87*  
} DjbVYH  
H284 ]i  
HHZrovA#  
支票陈票人cheque drawer Aj+0R?9tG  
ei @$_w*TH  
W3xObt3w\  
t x1(6V&l;  
持票人cheque holder 2SYV2  
.c@,$z2M  
FD.L{  
"9,+m$nj  
不记名支票cheque to bearer||bearer cheque `o%Ua0x2  
\; zix(N[5  
Gu%}B@4^  
0T:ZWRjH  
记名支票||认人支票cheque to order |EFbT>  
5xc-MkIRL  
41o~5:&  
mk +BeK  
到期支票antedated cheque gP=@u.  
6S?*z `v  
I_'0!@Nn7  
I z)~h>-F  
未到期支票postdated cheque ?Q: KW  
bAL!l\&2  
G=>LW1E|  
yV5AVMo  
保付支票certified cheque !}Ty "p`  
5x}OrfDU  
I< Rai"  
D?P1\<A~  
未获兑现支票，退票returned cheque I@YX-@&7  
Zc*gRC  
{pEbi)CF,}  
ipJnNy;  
横线支票crossed cheque lHSuT2)x;  
} mEsb?  
/N`E4bKBR  
xkkW?[&  
普通横线general crossing \Zo xJ&  
M-NY&@Nj  
+FYhDB~m  
}t.VH:02y  
特别横线special crossing lof}isOz  
=#{i;CC%  
#'Lt_Yf!  
SK {ALe  
空白支票blank cheque Js!V,={iX  
GA@Zfcg  
.{LJ  
x2H?B`5  
失效支票，过期支票stale cheque #:M)a?E/%  
!_=3Dz  
JheF}/Bx  
H He~OxWg  
普通支票open cheque R(F+Xgje  
k{j (Gb2sp  
0Xw3h^%  
U/bQ(,3
}  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount C6( WnO{6  
N}j^55M_]  
@~`2Lo/  
EcW$'>^  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zq&,KZ  
>L>t$1hXM  
mu =H&JC  
X?Mc"M  
支票换现金||兑现to cash a cheque 8k`rj;  
YPqp#X*  
*,d>(\&[f  
V
C@{cVT  
清理票款to clear a cheque {9C+=v?  
['rqz1DL5  
f,}]h~w\  
FGG7;0(  
保证兑现to certify a cheque y!?l;xMS  
\Q<Ur&J]%  
pg'3j3JW$  
z`[q$H7?  
填写支票数额to fill up a cheque 7I_lTu(  
 ?[G!6  
)R`w{V  
aPMqJ#fIr  
支票上划线to cross a cheque ZNvnVW<  
.OC{,f+  
, 1{)B  
uZ(j"y  
开发支票to make out a cheque $}G03G@  
=?/RaK/ w  
ki^c)Tqn  
51k^?5cO  
签发支票，开立支票to draw a cheque||to issue a cheque BI,j/SRK  

.Z"p'v  
-Vi"hSsUP  
/U#{6zeM[,  
透支支票to overdraw a cheque Y dK]%%  
1wpeYn7>W  
$MEKt}S  
-  zQ  
背书支票to endorse a cheque !`G7X  
.V?i3  
jK^'s6i#  
9j[%Y?  
请付票款||清付票款to pay a cheque||to honour a cheque `_6!nkq8  
Tv&-n  
e'c~;Z\A
 
#Pz},!7  
支票退票to dishonour a cheque nKJJ7 RL  
IZ;%lV7t  
EQkv&k 5X  
5]&vs!wH  
拒付支票to refuse a cheque 0vs9# <&V  
xrK%3nA4s"  
$:%?-xy(  
+ (cTzY  
拒付支票to stop payment of a cheque / W}Za&]  
`R]9+_"N  
wPDA_ns~  
'[fo  
提示要求付款to present for payment aD~3C/?aW  
DdTTWp/  
hN6j
5.x%  
05\A7.iy  
见票即付持票人payable to bearer 'Dq!o[2y  
$e;_N4d^  
I-NzGx2u  
aZYa<28?L%  
支付指定人payable to order kne{Tp  
dFF[2  
pC2r{-  
1FS Jqa
d  
已过期||无效out of date||stale d*Y&V$?zl  
qJj;3{X2  
xS` %3+|  
xV'\2n=1T  
请给出票人R/D||refer to drawer )g:\N8AZK  
j5ZeYcQ-  
)k0P' zGb  
Yw=Ve 0  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J'O</o@e  
AlNiqnZ  
M* (]hu0!  
:0.Z/s -  
文字与数字不一致words and figures differ DKCPi0  
d_&R>GmR$  
A e&t#,)  
_](vt,|L  
支票 NamBJ\2E1[  
5tg  
时间已过account closed Z;bzp3v  
I_J;/!l=  
?5nF` [rx  
BF2,E<^A  
更改处应加盖印章alterations require initials /i$ mIj`  
aE6I|6W
?  
wAxXK94#3  
f0f N1
 
TdI5{?sW  
C`3}7qi|C  
时间已过effects not cleared w} *;^n  
^WP`;e  
M-u:8dPu  
,V!s w5_5m  
停止付款payment stopped \~1M\gZP  
Crmxsw.W^Y  
* c] :,5  
etj8M y6=  
支票毁损cheque mutilated Z VuHO7'  
U(DK~#}  
V<AT"vU[  
ua*k{0[  
汇款||寄钱to remit||to send money |jV>  
a|`Pg1j#  
3(':4Tas  
Qwb=N  
寄票供取款||支票支付to send a cheque for payment }s=D,_}m  
gmy$_4+6o  
*,~d!Fc  
9D:p~_"g  
寄款人a remitter ahA21W`k  
W XDl\*n  
bR6.Xdt.n  
Y"~I(,nx!  
收款人a remittee v!T%xUb0  
2e zQX2q  
3>%rm%ffE  
hex:e2x  
国外汇票foreign Bill 4[|^78  
Z:W6@j-~  
Iodk1Y;  
tgH@|Kg  
国内汇票inland Bill Zf}]sW$H  
@FKNB.>  
xz5Jli  
~;k-/Z"  
跟单汇票documentary bill Vo<V!G
{  
BB5(=n+  
9(DS"fgC  
B
Rbx.  
空头汇票accommodation bill PI(;t9]b  
cdfJa  
bsy\L|wd  
[ps5;  
原始汇票original bill .}S9C]d:a  
?9nuL}m!a  
"S.5
_@?  
&U ]L@]x  
改写||换新票据renewed bill J`a$"G B.  
S\K;h/;V  
m8;; O  
ik)T>rYg0  
即期汇票sight bill||bill on demand 0P^RciC f  
6=s!~  
w~hO)1c],:  
js)M c*]&  
…days after date||…days after date…日后付款 g-"@%ps  
HtB>
#`'  
|uId:^{  
ms8de>A|H  
…months after date||…months after date…月后付款 z&[Rw<{Psb  
13wO6tS k  
Nw[TP G5  
_0ki19rs  
见票后…日付款…days after sight||…days sight ~wf&78
 
#4iSQ$0  
)isz }?Dj  
G=Hvh=K(  
见票后…月付款…months after sight||…months sight @igr~hJ  
F7lhLly  
P_6oMR  
|;e K5(|  
同组票据set of bills ~kPHf_B;z  
gKoB)n<[  
;+] mcgN!  
Q.X)QCp#r  
单张汇票sola of exchange||sole of exchange \=PnC}
7I  
7p*PDoM6`  
N|-M|1w96  
F \6-s`(  
远期汇票usance bill||bill at usance &SuWmtq  
wm~35cF(  

=n.d'  
%0l'Nuz  
长期汇票long bill Hc^q_{}"  
V .+ mK|)  
fNe9as  
ci*r em  
短期汇票short bill @-=0T!/  
DCr&%)Ll  
T1AD(r\W5  
+*&b gGhT  
逾期汇票overdue bill :bt;DJ@  
/vC|_G|{  
K",YAfJa  
art L  
宽限日期days of grace k|V%*BvY>  

T40&a(hXQ  
zA/tHlKc  
L~9Q7 6w  
电汇telegraphic transfer （T.T） 2$ m#)*\  
7L3:d7=MIW  
CqK&J /8  
lz1RAp0R"  
邮汇postal order||postal note （Am.）||post office order||money order ou8V7  
A$d)xq-]K  
j#4 Iu&YJ  
UF37|+"E  
本票promissory note （P/N） KA~eOEjM  
xE>H:YPm  
?RW7TWf  
jlaU3qXL  
押汇负责书||押汇保证书letter of hypothecation Xa o*h(Q@L  
9~3;upWu!  

I_hus  
y,&'nk}  
副保||抵押品||付属担保物collateral security DzZEn]+zt  
uBpnfIe  
7\(m n$  
GZ=7)eJ~<  
担保书trust receipt||letter of indemnity aE aU_f/  
M9[52D!{  
S+wy^x@@  
Y=G9|7*lO  
承兑||认付acceptance \e)>]C}h  
Oly"ll*K  
287g 5  
o ,qq*}=  
单张承兑general acceptance au=A+  
<O<Kf:i&c1  
pg<m0g@W*;  
HpLCOY1-  
有条件承兑qualified acceptance uX/K/4  
\NZ(Xk  
# <?igtUO  
da[=d*I.  
附条件认付conditional acceptance h @kq>no  
dw*PjIB9x  
DsJ ikg(J  
"rl( %~Op  
部分认付partial acceptance   ?Z^?A^; }$