[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。   ,\v'%,:C  
会计报表statement of account Gu~*ZKyJ  
(&eF E
;c  
i:aW .QZ.  
Q >/,QX  
往来帐目account current Dj96t5R  
 i
iQn/%  
:1UMA@HP  
r~)fAb?  
现在往来帐||存款额current accout .+u b\  
wxvi)|)  
j~{cT/5Y_  
w1"+HJd  
销货帐account sales L_Gw:"-+Q  
Cty#|6k  
V_gKl;Kfe8  
gEj#>=s  
共同计算帐项joint account WuU
wd#e  
P!|Z%H  
&;-zy%#l  
c$V5E t  
未决帐项outstanding account GA gTy  
;B=aK"\  
*z VN6wG{  
1]G)41  
贷方帐项credit account||creditor account
%nY\"  
JnsJ]_<  
HGGq;Nbm  
VGQ~~U7}@  
借方帐项debit account||debtor account "wOfs$w%s  
swF{}S"  
nFn!6,>E  
acl<dY6  
应付帐||应付未付帐account payable 5&n{QE?Um  
D8Fi{?A#FV  
lNL=Yu2p_  
A0)^I:&  
应收帐||应收未收帐account receivable mcez3gH  
2DCQ5XewYe  
qazA,|L!  
C")genMH  
新交易||新帐new account #; ?3kuq(  
Lg7A[\c ~  
b4_0XmL  
U0_^6zd_
 
未决帐||老帐old account k|)fl l  
z lr!  
tON>wmN  
X@`a_XAfd  
现金帐cash account H\S)a FY[  
+%W8Juu  
|GnTRahV.  
|HK:\)L%  
流水帐running account -)}s{[]d6m  
Q6Gw!!Z5EA  
NGc~%
0n  
rR.It,,  
暂记帐||未定帐suspense account {]^Ixm-,f  
6CBk=)qH  
gN=.}$Kfu  

^AP8T8v  
过期帐||延滞帐overdue account||pastdue account lxhb)]c ^>  
Z4VFfGCTL  
jn2=)KBa_  
@z@%vr=vX  
杂项帐户sundry account aas.-NT  
]Btkoad  
4KH492Nq9  
IO+]^nY`  
详细帐单||明细表detail account ,L/x\_28  
T`EV uRJ  
NHGTV$T`1  
I'uwJy_I\  
呆帐bad account }g}Eh>U  
$O%{l.-O  
j!u)V1,  
%T/@/,7h  
会计项目title of account dVQ[@u1,  
bKo %Ak,  
VPUVPq~ &  
3"y 6|e/5  
会计薄||帐薄account-book po*G`b;v  
$m4-^=  
ZL!u$)(V  
ukWn@q*  
营业报告书||损益计算表account of budiness||business report A'|!O:s   
W7>2&$
  
u7!9H<{>P  
@tH9$J*Y<  
借贷细帐||交验帐account rendered gF)9a_R%p  
 THYw_]K  
o<`hj&s  
3P cVE\GN  
明细帐account stated 8`q7Yss6F  
5'lPXKn+L  
8%[pno |0I  
$coO~qvU  
与…银行开立一户头to open an account with _wq?Pa<)e  
z5>I9R^q;  
9njl,Q:  
k ka5=u  
与…银行建立交易to keep account with *T5;dh (  
*M.xVUPr  
( ayAP  
jJ,_-ui  
继续记帐to keep account
/at7H!  
ZitM<Qi&y  
*pKTJP  
b^1QyX^?:  
与…有交易to have an account with (`tRJWbdz  
OK[J h  
"s+4!,k  
VeoG[Jl  
作成会计帐||有往来帐项to make out an account with 
P6:C/B  
Luq4q95]  
</h^%mnd  
V>{< pS  
清算||清理债务to make up an account 7{;it uqX  
_P;D.>?  
rpR${%jc  
n>M`wF>  
清洁帐目||与…停止交易to close ones account with ~Z\:Nx  
4QL>LK  
{0zn~+  
4.RQ3SoDa  
结帐to close an account oaoTd$/5  
=CX1jrLZ  
J!I)G&:  
m~=~DMj  
清理未付款to ask an account||to demand an account jwZ ,_CK  
LFp "Waiv  
M([#Py9h  
7 u):J  
结清差额to balance the account with kx
n&f(5  
($[wCHU`!  
_fGTTw(  
V$^jlWdR  
清算to settle an account||to liquidate an account||to square an account ccD+AGM.  
NxT"A)u  
zw0w."V  
_VtQMg|u  
审查帐目||监查帐目to audit an account P]_d;\ !"v  
ZCiCZ)oc  
r"h;JC/&<T  
9"[;ld<  
检查帐目to examine an account E~'mxx~i  
vvoxK0  
UO/sv2CN  
VtreOJ+  
转入A的帐户to charge the amount to As account xmW~R*^  
v3tJtb^'!  
]Bw0Qq F#  
1>!L
K_  
以计帐方式付款to pay on account ?1e{ \XW  
M>8
J_{r^  
PNU(;&2<  
}aCa2%  
代理某人||为某人on ones account||on account of one /7Q|D sa  
=OVDJ0ozZ  
jmok]-pC  
Y+gY"  
为自己计算||独立帐目on ones own account ']]
d-~:  
o5<<vvdA  
wT1s;2%  
8`Ya7c>  
由某人收益并负风险on ones account and risk||for ones account and risk /?\3%<vn  
U)S=JT~h  
<Au2e  
Cs,H#L  
由某人负担for ones account||for account of one ZykMri3bi  
cs9^&N:w[  
q}1ZuK`6  
B@,9Cx564  
按某人指示||列入某人帐户by order and for account of one y4V:)@P  
.8hI ad  
*6uccx7{  
q2GW3t  
列入5月份帐目for May account a QH6akH  
&hCbXs=  
K%(y<%Xp  
*Ak.KBg  
编入某中帐项下to pass to the account of||to place to the account of x3@-E  
f)I5=Ijy(  
CSk]c9=  
[U\?+@E*  
寄出清算书to send in an account||to send in render an account c/{FDN  
9g92eKS  
S63Zk0(25  
nK&]8"  
支票薄cheque book _n&Nw7d2 M  
3} A$+PX  
IThd\#=  
@KG0QHyiU  
支票陈票人cheque drawer bOY;IB _  
^;C&  
XtF m5\U  
lame/B&nc  
持票人cheque holder "fFSZ@,r  
h}bfZL  
KKeMi@N  
8h)XULs2  
不记名支票cheque to bearer||bearer cheque '\Xkvi  
 ;C]Ufk  
``o]i{x  
v=`yfCX-qX  
记名支票||认人支票cheque to order lQA5HzC\  
zF&VzNR2  
9I/b$$?D  
^l &lwSRVt  
到期支票antedated cheque
h8rW"8Th  
d@%"B($nR  
>J"INI  
GAGS-G#  
未到期支票postdated cheque Iq$| ?MH  
I[z:;4W}L^  
Obdn#Wm=  
\1EuHQ?  
保付支票certified cheque "TRS(d|3  
@sXFu[!U  
0^;2  
g40Hj Y  
未获兑现支票，退票returned cheque %E?Srs}j  
gGqrF h\  
TS<d?:  
j0 =6B  
横线支票crossed cheque y@P%t9l  
Hxu5Dx5![  
.
hTqZvDa  
MDMd$]CW  
普通横线general crossing dBWny&  
Z
9{~t  
[g}Cve#i  
'o$j~Mr  
特别横线special crossing b|#=kPVgL}  
_k84#E0  
sEhvx+(  
9u=A:n\  
空白支票blank cheque T^bAO-d#  
=bKDD<(  
1#vy# '  
oOFTQB_6  
失效支票，过期支票stale cheque 24sMX7Q,i  
7vRtTP  
]>3Y~KH(  
% "RJi?  
普通支票open cheque )ycI.[C  
Xr*I`BJ  
MBLZ:A| C  
uU d"l,V  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]xC56se  
Xfiwblg  
l{By]S  
xATx2*@X2  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges EOPx4+o  
o
|$D|E  
d)%WaM%V  
yi7.9/;a  
支票换现金||兑现to cash a cheque h*w9{[L  
Y;'<u\^M"  
Z)!8a$M~  
:X>Wd+lY:_  
清理票款to clear a cheque ;0DoZ  
*^>" h@J  
g_>&
R58  

Rv1W&s&  
保证兑现to certify a cheque -L2.cN_  
c3]t"TA,  
'%$Vmf)=  
)
f?I{  
填写支票数额to fill up a cheque Z|$#  
&/@V$'G=  
[ATJ! O  
=m.Nm-g  
支票上划线to cross a cheque l9K`+c+t  
RpdUR*K9x  
n 0!8)Sth  
N8A)lYT]_u  
开发支票to make out a cheque `46~j  
y)kxR  
6w.E Sm  
M/S~"iD  
签发支票，开立支票to draw a cheque||to issue a cheque /wDf,Hduz  
-CPtYG[s  
--h\tj\U  
Yf0 
KG  
透支支票to overdraw a cheque =v2|QuS$  
hSehJjEoM  
-()WTdIy  
+pd,gG?dW  
背书支票to endorse a cheque :EX>Y<`]  
&V4Zmn?UU  
^*. [b  
!GO
aBs  
请付票款||清付票款to pay a cheque||to honour a cheque ljFq;!I5  
v l"8Oi*r^  
4m*)("H  
s5~k]"{j  
支票退票to dishonour a cheque v9(5HY  
O|Uz)Y94  
%QP[/
5vQ  
/x3*oO1  
拒付支票to refuse a cheque B{Q}^Mcxy  
e5_Hmuk|  
XgxE M1(  
D e&,^"%  
拒付支票to stop payment of a cheque d4o ^+\  
zx@!8Z  
<83Ky;ry  
fPeS;  
提示要求付款to present for payment ? AfThJc  
s8-RXEPb  
\'|n.1Fr  
|E+.y&0;  
见票即付持票人payable to bearer $dM_uSt  
Avx`  
h<9vm[.  
TdFU,  
支付指定人payable to order S:1[CNL;  
sx?IIF
F  
APu$t$dmm  
f' A$':Y  
已过期||无效out of date||stale oh5'Isb$  
t6Iy5)=zY  
=.`\V]
 
[O3:?BNY  
请给出票人R/D||refer to drawer ~n=DI/AJ@-  
a1pp=3Pd?~  
E/cV59  
=l(euBb  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d(IJ-qJN  
%ap(=^|5  
u X,n[u  
[,Ehu<mEK  
文字与数字不一致words and figures differ ebA95v`Vms  
f*%kHfaXgN  
BX/3{5Y>{  
ixA.b#!1  
支票 Fk=SkSky  
/r4l7K  
时间已过account closed k4Q>J,k  
x-i1:W9;  
c64^
u9  
B:h<iU:'D  
更改处应加盖印章alterations require initials X]y:uD{  
sVx
}(J  
=p+n(C/  
a0NiVF-m%  
m%0-3 c(  
8-#kY}d.  
时间已过effects not cleared 1(p:dqGS  
.wNXvnWr  
ZLjAhd)  
!.P||$x`&  
停止付款payment stopped 0?54 8yH  

(MLcA\LJ  
t:2DB)  
W ^'|{9&m  
支票毁损cheque mutilated pGD@R=8  
evZcoH3~  
40?RiwwD  
mx^Ga=: ?  
汇款||寄钱to remit||to send money a``|sn9  
5x+]uABE  
SnE^\I^ O  
SIp)&  
寄票供取款||支票支付to send a cheque for payment :)1"yo\  
4Ly>x>b<  
6f +aGz  
|gE1P/%k  
寄款人a remitter X&9:^$m  
ko9}?qs  
'xH^ksb"  
H,}&=SCk  
收款人a remittee JpS}X\]i  
^fsMf B  
}JFTe g  
[6a-d>e{  
国外汇票foreign Bill 3}nk9S:jr  
JmCMFqB9  
sZrVANyqb  
tA#Pc6zBuC  
国内汇票inland Bill ]FCP |Jz  
g-qXS]y7  
@` KYgjjH  
HoPpUq5,  
跟单汇票documentary bill SES.&e|!6  
<UGaIb  
FMdu30JV  
BAQ-1kSz  
空头汇票accommodation bill 3y)\dln  
#I=EYl=Vvi  
7IxeSxXH  
z>N[veX%  
原始汇票original bill s70Z&3A  
m?(8T|i   
^Wld6:L{I  
V| u2(*  
改写||换新票据renewed bill T >8P1p@A,  
Z8E<^<|  
9w-\ K]  
F'XQoZ* 1  
即期汇票sight bill||bill on demand u=0O3-\h  
j !*,(  
i >3`V6  
AA5G`LiT  
…days after date||…days after date…日后付款 yV.p=8:  
Dck/Ea  
L3{(Bu  
:9QU\
{2  
…months after date||…months after date…月后付款 .HZd.*  
gBqDx|G  
YF{MXK}  
[e><^R*u  
见票后…日付款…days after sight||…days sight G!j9D  
_^FC9  
;g0s1nz  
z3aGK  
见票后…月付款…months after sight||…months sight .RpJZ[E  
[-\Y?3  
== wX.y\.n  
4vg3F(  
同组票据set of bills 58Ibje  
r(r( &NU  
#}#m\=0  
_9>,9aL  
单张汇票sola of exchange||sole of exchange jq H)o2"/  
b^HDN(v  
@V:K]M 5  
W^iK9|[qp  
远期汇票usance bill||bill at usance kQ>2W5o-d-  
`%Fp'`ZM$8  
<ww D*t  
p-$C*0{  
长期汇票long bill Ovt]3`U9J  
4.,EKw3  
PMP{|yEx"  
StJb-K/_cL  
短期汇票short bill ( }b~}X9  
1>e30Ri,g  
65aYH4"  
Ke4oLF2
 
逾期汇票overdue bill 
2_pF#M9  
c=u+X` Q  
"-f]d~P>  
$$ND]qM$M  
宽限日期days of grace p8,=K<  
nWsRauY  
<PSz`)SN  
"]"0d[d  
电汇telegraphic transfer （T.T） VVQ~;{L  
cx:_5GF  
*z[vp2 TN  
bkJ bnW=  
邮汇postal order||postal note （Am.）||post office order||money order jnqp" Ult>  
:=Zd)i)3  
<4TI;yy6?  
)>ML7y  
本票promissory note （P/N） IGTO|sT"  
g/C 7wc  
3X(^`lAf)  
PSc=k0D  
押汇负责书||押汇保证书letter of hypothecation 6 :4GI  
wwl,F=| Y  
)FwOg;=3M"  
k1D7=&i  
副保||抵押品||付属担保物collateral security -=lm`X<:  
#<Y.+:  
TzC(YWt  
Hs)]  
担保书trust receipt||letter of indemnity ?`TJ0("z"  
=+X*$'<J  
#:" ]-u^  
/eHf 8l  
承兑||认付acceptance bpsyO>lx/  
d*+}_EV)Y3  
N d>zq  
=-!jm? st*  
单张承兑general acceptance .g/!u(iy  
>IQ&*Bb  
@Xoh@:j\  
.U(6])%;@  
有条件承兑qualified acceptance ANPG3^w  
]/!*^;cY(  
L\ysy2E0  
&K]|{1+  
附条件认付conditional acceptance 8GxT!  
U+VJiz<!  
n^QDMyC;I  
m:Rx<E E  
部分认付partial acceptance   08
:K9zr