[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。   yP- $@Ry  
会计报表statement of account j1Sjw6}GCH  
h } &dvd  
r#ADxqkaV  
1$}Tn
 
往来帐目account current \mb@-kM)  
j}@LiH'Q  
Ygfy;G%  
Q-s5-&h(  
现在往来帐||存款额current accout k+@ :+RL  
9ygNJX'~  
ZW;Re5?DJ  
[ryI
I hQ  
销货帐account sales %AT/g&M&1#  
DeN2P  
7we='L&R  
SZxnYVY  
共同计算帐项joint account V+})$m*>  
qw|B-lT{:  
"0>AefFd#  
h^H)p`[Gme  
未决帐项outstanding account SrMfd7H8f  
L`w_Q2{sv  
.nA9irc  
bI;u};v  
贷方帐项credit account||creditor account o|s|Wmx>u  
}& l%>P  
/5>A 2y  
RbA.&=3  
借方帐项debit account||debtor account (f"LD8MJ/  
)5diX + k  
JAmpU^(C  
kf' 4C "}  
应付帐||应付未付帐account payable
!|,djo!N  
<{HV|B7  
~P-^An^  
SmP&wNHQf  
应收帐||应收未收帐account receivable =#I/x=
L:  
3qp\jh=FE  
Fy^8]u*Fu  
V$MMK  
新交易||新帐new account R{Me~L?  
R8, g^N  
2B=BRVtSs  
pc](  
未决帐||老帐old account $)jf  
Kl :x?"g)  
0{47TX*YX  
g % 8@pjk  
现金帐cash account K@!Gs'Op  
@B>pPCowa  
I^gLiLUN*6  
AUm5$;o,/  
流水帐running account |#O>DdKHT
 
)#025>$z  
,D{D QJ(B  
f;a55%3c  
暂记帐||未定帐suspense account /V E|FTs  
[Pz['q L3t  
|il P>b  
#J*hZ(Pq  
过期帐||延滞帐overdue account||pastdue account a~Y`N73/c  
d01]5'f?o  
QWAtF@qTV  
/9@VnM  
杂项帐户sundry account j4]y(AA  
63pd W/\j  
7NQEnAl  
%bgUU|CdA  
详细帐单||明细表detail account eIt<da<G?  
V*F |Yo:  
9wP,Z"  
Fz@9
@  
呆帐bad account ix_&<?8  
CjUYwAy$k  
J42/S [Rt  
. MH;u3U  
会计项目title of account \MB$Cwc  
6l&,!fd  
?=V;5H.  
7&vDx=W  
会计薄||帐薄account-book )H[Pz.'ah0  
*apkw5B}C  
Jqz K5)  
WSOz^]  
营业报告书||损益计算表account of budiness||business report !p{
CsR8c  
1SSS0&  
EM,=R  
J1@skj4#\~  
借贷细帐||交验帐account rendered KLgg([  
FPukV^  
c[a^fu!  
/^=8?w K  
明细帐account stated PUErvLt  
'>[Ut@l
T;  
% !Ih=DZ  
R$i-
%3  
与…银行开立一户头to open an account with du_~P"[  
Ih)4.lLcKn  
40}7O<9*  
1h?QEZ,6a  
与…银行建立交易to keep account with /cZTj!M  
$0|`h)&  
bL/DjsZ@  
C!)ZRuRv  
继续记帐to keep account DcN!u6sJ  
yf/i)  
st)qw]Dn;Y  
i(> WeC+  
与…有交易to have an account with P|t2%:_  
Ako]34Rl,  
~bsdy2&/q  
&z@}9U*6b  
作成会计帐||有往来帐项to make out an account with 3:T~$
M`]  
oSIP{lfp2Q  
"r1 !hfIYf  
'3?-o|v@D  
清算||清理债务to make up an account wV-9T*QrM  
8*Ty`G&v  
!,]2.:{0z  
U9jdb9 |  
清洁帐目||与…停止交易to close ones account with 5+yy:#J]  
6-FM<@H{  
ZsSW{ffZ77  
\i+Ad@)  
结帐to close an account M4(57b[`  
dh9@3. t  
%xr'96d  
NF
7  
清理未付款to ask an account||to demand an account -ijzo%&qA  
~'F.tB  
m_.9P Z  
W]XM<# ^^  
结清差额to balance the account with ,4Q8r:_ u  
z?pi/`y8>  
i[I&m]N  
s\<UDW  
清算to settle an account||to liquidate an account||to square an account 6lT< lzT  
aRElk&M  
%! eRR  
-}PE(c1%?q  
审查帐目||监查帐目to audit an account vG7Mk8mIr  
:!hO9ho  
?8/r=  
}zxf~41  
检查帐目to examine an account V'tR \b  
%8wBZ~1-  
%|ClYr  
<$K=3&:s8q  
转入A的帐户to charge the amount to As account IaQm)"Z  

5D2mZ/  
DB
G0)=SHy  
hW'b'x<  
以计帐方式付款to pay on account A FBH(ms't  
o .w/?  
ID`Ot{ y  
dNY'uv&Y  
代理某人||为某人on ones account||on account of one U;IGV~oT  
,X1M!'  
]f?r@U'AS|  
uF1 4;  
为自己计算||独立帐目on ones own account I'^XEl?  
-G@uB_Cs  
~k-'  
<bo^uw  
由某人收益并负风险on ones account and risk||for ones account and risk 4M>pHz4  
f3qR7%X?
 
04&S.#+(  
I4+1P1z  
由某人负担for ones account||for account of one O`1!&XT{x  
7Ok-T10  
ULu@"  
j>?nL~{  
按某人指示||列入某人帐户by order and for account of one lK7:q o  
@%2crJnkS  
@BjB Mi,  
+X+R8  
列入5月份帐目for May account v;G/8>GRy  
s.rQiD  
#o[n.  
,1B4FAR&  
编入某中帐项下to pass to the account of||to place to the account of FN/l/OSb  
ME]7e^  
:|S[i('  
B8T5?bl  
寄出清算书to send in an account||to send in render an account 5wh(Qdib  
87
B$  
e 2NF.  
]AM*9!  
支票薄cheque book tj00xYY  
(zy|>u  
B/K=\qmm  
F?MVQ!K*  
支票陈票人cheque drawer `|"o\Bg<  
fj(WHL  
2Hx*kh2  
/8`9SS  
持票人cheque holder UHi^7jQ  
qFDy)4H)  
U v>^ Z2  
A>F&b1  
不记名支票cheque to bearer||bearer cheque cdH`# X  
ho~WD'i  
#z.\
pd  

Vu~fF@ |  
记名支票||认人支票cheque to order j+/EG^*/  
54TWFDmGi  
cMy?&  
L7(.dO0C  
到期支票antedated cheque 3)&rj 7  
P??pWzb6HH  
n Zx^ej\  
/Z#AHfKF  
未到期支票postdated cheque e*Nm[*@UW  
l{ fL
~O  
sZqi)lo-s  
_J"J[$  
保付支票certified cheque JL:B4f%}B  
ov!L8 9`[u  
,(c'h:@M  
^MT20pL  
未获兑现支票，退票returned cheque &|zV Wl  
u<j.XPK  
,0>_(5  
L`^v"W()  
横线支票crossed cheque F 'H
YWH0?  
?0s&Kz4B  
Qej<(:J5  
XT==N-5,  
普通横线general crossing yaX%<KBa\  
z5[Qh<M  
*;.:UR[i  
/dVcNo3"  
特别横线special crossing #M[Cq= 2  
R*O6Z"h  
k1FG$1.  
3e^'mT  
空白支票blank cheque 90$`AMR  
G{|FV m  
MS%h`Ypo  
'D H_ihZ  
失效支票，过期支票stale cheque gi\UNT9x  
`&/zOM
p  
Nx(y_.I{K  
qjvIp-  
普通支票open cheque 2) A$bx  
VoUAFEcs  
akA C^:F  
\6Hu&WHy  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W;wu2'  
!1?Nc}T0Q&  
;,LlOR  
)'?@raB!  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PR1%  
DcLx[C  
`L}Irt}  
6~Xe$fP(  
支票换现金||兑现to cash a cheque \LW '6 pQ_  
uH!;4@uI  
mh`VZQ@  
$f<Rj/`&  
清理票款to clear a cheque %!1:BQ,p,i  
g8w5X!Z  
=Wk!mGc  
e c`3
Qw  
保证兑现to certify a cheque Kth^WHL  
#r)c@?T@j  
#S4{,  
"^ cn9AG{  
填写支票数额to fill up a cheque %@jv\J  
~8EG0F;t  
l2!4}zI2  
`795K8  
支票上划线to cross a cheque P A9 ] L
 
u37@9  
ghiFI<)VY  
A`Bg"k:D  
开发支票to make out a cheque ,Tyh._sa  
~z!U/QR2  
E$rn^keM  
@4b"0ne}h  
签发支票，开立支票to draw a cheque||to issue a cheque #.%;U' #O  
@hWt.qO 3s  
B;':Eaa@  
E7axINca  
透支支票to overdraw a cheque W%.Kr-[?`o  
mi3yiR  
pUr.<yc&u  
70m}+R(`  
背书支票to endorse a cheque -q\1Tlc]3  
/W/ =OPe  
jzu1>*ok  
.t0Q>:}&b  
请付票款||清付票款to pay a cheque||to honour a cheque KaHjL&!  
vh +IhGi  
h5ST`jZ  
\=4[v-3H  
支票退票to dishonour a cheque -2mm 5E~N  
H
c4]2pf  
{v56k8uZ  
Bi)1*  
拒付支票to refuse a cheque hIC$4lR~  
$v+Q~\'  
PSNrY e  
z6b
!,lp  
拒付支票to stop payment of a cheque X[}5hZcX  
J(VJMS;_  
.T/\5_Bx  
8AVM(d@  
提示要求付款to present for payment ?x"<0k1g  
{d(@o!;Fi  
$+)SW{7  
;zIAh[z  
见票即付持票人payable to bearer B3]q*ERAo  
noC]&4b  
YUat}-S  
I8)x0)Lx  
支付指定人payable to order S v$% -x^t  
znzh$9tH  
mTT1,|  
/Zap'S/  
已过期||无效out of date||stale oEd+  
VChNDHiH  
vX;WxA<  
YN#i^(  
请给出票人R/D||refer to drawer _$]3&P  
u;GS[E4  
K2<"O qp_W  
9^,MC&eb  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '.r_6X$7Jt  
A'HFpsa  
D |kdk;Xv  
9q5jqFQ  
文字与数字不一致words and figures differ )HQ':ZE$  
)-%3;e<w  
xr}3 vJ7  
dE~]%fUFy-  
支票 mD<- <]SYp  
v% 6u U  
时间已过account closed AI0YK"c?  
Z:9xf:g*  
],#Xa.r  
jD1/`g%  
更改处应加盖印章alterations require initials 'c7C*6;a  
U{/d dCf7  
p5`iq~e9
 
yuIy?K  
B;x5os  
Yuo:hF\DH  
时间已过effects not cleared {\zTE1X9  
mq 0d ea  
czNi)4x  
 2%4u/  
停止付款payment stopped b9nTg  
4z<nJOEh[  
S$#"bK/p^  
e}lF#$  
支票毁损cheque mutilated DO*rVs3'p[  
u}I-#j)wap  
tb$I8T  
[B~*88T  
汇款||寄钱to remit||to send money +4L]Z;k  
E8X(AZ 2  
5@QJ+@j|  
B&fH FyK1n  
寄票供取款||支票支付to send a cheque for payment 2|`7_*\  
6roq 1=   
K HyVI6N[  
|P_voht  
寄款人a remitter g'X{  
)6U6~!k  
zv.#9^/y  
F\
u]X  
收款人a remittee "+XF'ZO  
#,[z}fq  
O0l1AX"  
C6"{-{H  
国外汇票foreign Bill [n]C  
xs 1V?0  
h ?_@nQ!  
Vp$<@Y  
国内汇票inland Bill -M6#,Ji  
73j\!x  
Gq=tR`.  
8B?*?,n5  
跟单汇票documentary bill %E8HLTEvl  
j'x@P+A  
I*z|_}$  
i);BTwW)#]  
空头汇票accommodation bill qWU59:d^{  
Xv+ !)j<  
yi8AzUW cW  
!k<k]^Z\  
原始汇票original bill FwE<_hq//  
:x,dYJm  
Bx/)Sl@  
:*M2@  
改写||换新票据renewed bill SJ}PV:x  
Cp?6vu|RA  
,Yn$X  
ef@F!s_fI  
即期汇票sight bill||bill on demand )EK\3q  
gj7'43 ?W  

tl 9`  
>E7s}bL"  
…days after date||…days after date…日后付款 >uo=0=9=  
A4*D3\>%u  
6>3zD)tG  
}U
i)xi:8  
…months after date||…months after date…月后付款 x6Tpt^N}  
Y=i_2R2e2  
k$.l^H u  
I* PxQ  
见票后…日付款…days after sight||…days sight 7:zoF],s  
*'BI=*`  
q&&uX-ez5W  
N3V4Mpf  
见票后…月付款…months after sight||…months sight #<@_mbQ@|K  
<' jygZ(  
J[UTn'M8]  
F ~e}=Nb  
同组票据set of bills /VFQbJ+`  
[f
Jxbr"  
Bnz}:te}  
P@<K&S+f  
单张汇票sola of exchange||sole of exchange @7sHFwtar?  
>J,IxRGi  
fG<[zt\e  
;T<'GP'/r  
远期汇票usance bill||bill at usance -5\.\L3y)  
Qv zE:]pyi  
&!*p> Ns)e  
C@MJn)$4  
长期汇票long bill {!t6& A  
BO 3z$c1yU  
-}5dZ;  
"9RW<+  
短期汇票short bill V'AZs;  
R;w1& Z  
j[w5#]&%  
n* z;%'0  
逾期汇票overdue bill ,f .#-  
v8THJf  
6w0r)  
]r1Lr{7^S  
宽限日期days of grace 0[s<!k9=  
w.Kp[  
Z.0mX#  
k= 9a/M u  
电汇telegraphic transfer （T.T） B 3eNvUFZg  
>&|/4`HSB  
!?m8UE  
\'x?VVw  
邮汇postal order||postal note （Am.）||post office order||money order T)cbpkH4  
`"|u NVn  
cs)z!  
I\VC2U  
本票promissory note （P/N） y
/ah<Y0(  
x;/%`gKn8  
M+\LH  
cK2Us+h  
押汇负责书||押汇保证书letter of hypothecation `L"{sW6S  
5,?Au  
qo0]7m7|  
PF-"^2&_  
副保||抵押品||付属担保物collateral security JOH=)+x j  
L3X[; |v}  
f<( ysl1[  
J+8T Ie  
担保书trust receipt||letter of indemnity
btU:=6  
o*|j}hnbv  
,46k8%
WW  
= Qw`F0t  
承兑||认付acceptance ,(CIcDJ2U_  
V$<5`  
)3~):+  
+0WI;M4i  
单张承兑general acceptance /CN`U7:E  
)}jXC4  
8_F5c@7  
&\GB_UA  
有条件承兑qualified acceptance Kdwt^8Umh  
2N:|BO>  
Q'S"$^~{  
JA~v:ec  
附条件认付conditional acceptance J-g<-!>RM  
Th)Z?\8zk  
~1v5 H]T{  
Sq,x57-  
部分认付partial acceptance   &I$MV5)u