[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。   xe*aC  
会计报表statement of account q=#} yEG  
G8;w{-{m  
bP^Je&nS*  
Lliq j1&  
往来帐目account current ?`4+cx}n  
W]nSR RWco  
J 2^'Xj_V  
qs QNjt  
现在往来帐||存款额current accout Yc'kvj)_M  
0q'w8]m  
ObiT-D?)g  
a|?4)
 
销货帐account sales qv@$ZLR  
^g`&7tX  
Uy$)%dYfq5  
q5#J~n8Wr  
共同计算帐项joint account $k2*[sn,  
WoBo9aR  
[AW" D3  
_~T!9  
未决帐项outstanding account beu\cV3  
}|XtypbL  
O
j^,m.R  
?!`=X>5  
贷方帐项credit account||creditor account PoT`}-9  
QV&D l_  
1[yq0^\]M[  
TEaJG9RU>v  
借方帐项debit account||debtor account fF V!)Zj  
/<]{KI  
T16{_  
UNkCL4N  
应付帐||应付未付帐account payable =hMY2D  
Iwc{R8B V  
r}jGUe} d  
.;*s`t  
应收帐||应收未收帐account receivable ANps1w#TP  
afb+GA!  
7__Q1>o  
<0PT"ij  
新交易||新帐new account yd?x=|  
HdPoO;  
1hziXC0WY  
$O dCL  
未决帐||老帐old account |\g5+fv9  
n8DxB@DI  
~PHB_cyth  
pe{;~-|6  
现金帐cash account 57g</p  
\} ^E`b  
4`8<   
A21N|$[  
流水帐running account ?|ZTaX6A  
x4/M}%h!;B  
6KOlY>m]  
!1G."fo  
暂记帐||未定帐suspense account MC{ 2X  
ZE/o?4k*c1  
\R3H+W  
hjQ~uqbg  
过期帐||延滞帐overdue account||pastdue account 4~N[%>zJ  
Qx'`PNU9\  
/0eYMG+K=  
{4-[r#R<M  
杂项帐户sundry account 4sP2g&  
%3$*K\Ai  
xSBc-u#< G  
QurW
/a  
详细帐单||明细表detail account *<u2:=_s  
g{P%s'%*  
EVNY*&p  
KR%{a(V;7  
呆帐bad account [o<VVtB.Gk  
VV9_`myN7  
$&2 UTczp  
=lVK IW  
会计项目title of account Rv/Bh<t  
w$u3W*EoU^  
7H|$4;
X^  
c~v~2DM  
会计薄||帐薄account-book gc?#pP  
(k|_J42[  
%:2+ o'  
o#hjvg  
营业报告书||损益计算表account of budiness||business report m{7(PHpw  
}YHX-e<Yx]  
i}~SDY  
~D|5u\D-  
借贷细帐||交验帐account rendered A|@_}h"WG  
m-jHze`D3  
fhCc! \  
;-Jb1"5  
明细帐account stated ]7Z{ 8)T  
QzAK##9bfa  
0pSmj2/,.  
=ID 2  
与…银行开立一户头to open an account with -> J_ ~  
ZZyDG9a>
7  
2 6>ZW4Z  
# (- Qx  
与…银行建立交易to keep account with =Z+nX0qF  
}`NU@O#  
MG?0>^F  
)<xypDQ  
继续记帐to keep account f +hjC  
ts8+V<g  
G!XIc>F*  
_fwb!T}$  
与…有交易to have an account with dqX;#H}h  
>G'SbQ8  
]K*8O<  
@l0|*lo%  
作成会计帐||有往来帐项to make out an account with L-9~uM3@\  
raQ7.7  
M1%Dg'}G  
?}B:  
清算||清理债务to make up an account RO3oP1@B  
U bYEEY#  
-uH#VP{0M  
kZ=s'QRgL  
清洁帐目||与…停止交易to close ones account with aBz szp]l+  
fkSwD(  
L.=w?%:H=  
)$Z=t-q  
结帐to close an account >~\89E02  
/N-_FMl?  
_0 m\[t.  
v-! u\  
清理未付款to ask an account||to demand an account K2<~(78C  
Q_vW3xz  
\-*eL;q P  
]1gx#y 2  
结清差额to balance the account with A4QcQ"  
;2m<CSv!D  
1+7GUSIb  
Rl6\#C*  
清算to settle an account||to liquidate an account||to square an account z7-k`(l4  
DE IB!n   
Hp|}~xjn  
&''WRgZ}  
审查帐目||监查帐目to audit an account x3zj ?-  
:ZDMNhUl &  
,]5Ic.};p  
zT ZVehEe  
检查帐目to examine an account U'*t ~x<  
Y+qQIMZ  
Ux2U*a;  
Xo{`]  
转入A的帐户to charge the amount to As account $M:3XAN  
iL7VFo:Q  
p*l$Wj  
Xe+,wW3YF  
以计帐方式付款to pay on account vOgC>_x7  
_3Cn{{ A0  
|~<N -~.C  
-xD*tf*  
代理某人||为某人on ones account||on account of one X#w%>a
l  
k6Cn"2q <  
~l~Tk6EM  
[\Qr. 2  
为自己计算||独立帐目on ones own account Q# ?wXX47  
aJqeD'\>  
q:8_]Qt  
u? fTL2~  
由某人收益并负风险on ones account and risk||for ones account and risk ^S#t|rN  
j'p1q  
x &A vUJ  
(.3'=n|kE  
由某人负担for ones account||for account of one .C]cK%OO N  
|3? 8)z\n  
l =IeJh  
&2I*0  
按某人指示||列入某人帐户by order and for account of one _DP|-bp D  
W@\ (nfD2  
smQVWs>  
JmpsQ,,  
列入5月份帐目for May account (5$ZvXx?}  
 8%RI7Mg  
4FMAz^  
b @;.F!x  
编入某中帐项下to pass to the account of||to place to the account of IK^~X{I?  
%}>dqUyQ  
A 6
99FQ  
[t0rfl{.  
寄出清算书to send in an account||to send in render an account as"N=\N  
G&f7+e  
1f(DU4h  
N6Z{BLZ  
支票薄cheque book !~-6wN"k  
)fU(AXSP  
@o
e\"vz  
f*xpE`&  
支票陈票人cheque drawer (!?K7<Jv  
m|svQ-/j  
I]}>|  
1QJBb \  
持票人cheque holder (S^ck%]]a!  
Cef:tdk7  
tu%[p 4   
UmKX*T9  
不记名支票cheque to bearer||bearer cheque `^U&#K  
hh.Q\qhubB  
>[a<pm!  
uL?vG6% ^1  
记名支票||认人支票cheque to order YTyX`Y#  
K6pR8z*?  
*1|&uE&_R  
du Pzt  
到期支票antedated cheque n1X7T0'  
4vF1  
i.Yz)Bw  
pwr,rAJ}$j  
未到期支票postdated cheque 6cDe_v|,  
(X;D.
s  
#A+ dj| b  
26?yEd6^Z  
保付支票certified cheque fnl~0   
Eu2@%2}P  
gy0l@ 5 N  
:@mb.'%*!  
未获兑现支票，退票returned cheque ly9.2<oz}L  
p@0Va  
qX>mOW^gT8  
)ERmSWq/u  
横线支票crossed cheque R1)v;^B|)  
1%g%I8W%  
K 0R<a~  
rE)lt0m
kv  
普通横线general crossing 6B'd]Fe  
9l<f?OzAO  
ZjLuqo  
bLuAe EA  
特别横线special crossing zT4SI'r?f  
3@7IY4>o  
"k &QS@l  
m`_
s_#  
空白支票blank cheque j6}/pe*;;T  
O1[`2kj^HB  
O7vJ`K(!  
W!6&T [j>  
失效支票，过期支票stale cheque 7XrXx:*a5  
u4hC/!  
@M=xdZNyJ  
PaIE=Q4gJ  
普通支票open cheque 2Tt^^Lb  
F)XO5CBK  
_!_%A
fz  
Qx<86a KkF  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4b5'nu  
Ts)ox}rYVm  
DNwqi"  
O7,)#{  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lfTDpKz3D  
fRlO.!0(  
B
eFCt;  
P~xP@?I%  
支票换现金||兑现to cash a cheque ~
&{LMf  
+s$` kl  
<+3-(&  
d x 52[W  
清理票款to clear a cheque T'8d|$X  
ZF@T,i9  
Ynxzkm S  
JA!?vs  
保证兑现to certify a cheque jc0Trs{Jf  
ku*H*o~  
)+L.$h  
MVDEVq0  
填写支票数额to fill up a cheque ?xX9o  
HnlCEW,^o  
(?y
(0%q  
`%@|sK2  
支票上划线to cross a cheque .^hk^r  
wg.TCT2  
=pa F6!AB  
o%j[]P@4G  
开发支票to make out a cheque p#A{.6Pa:  
25R6>CXsi  
S:F8`Gh  
Aq3.%,X2H  
签发支票，开立支票to draw a cheque||to issue a cheque DWXxB  
4;;K1< 1  
RvXK?mL4F  
3OZu v};k  
透支支票to overdraw a cheque .+#<~Jv  
^E]Xq]vd"  
~[[(_C3  
B QxU~s  
背书支票to endorse a cheque u*"mdL2  
f?Am)  
9jkaEn>m^  
myq:~^L ;  
请付票款||清付票款to pay a cheque||to honour a cheque ,RXfJh   
.S{>?2  
P&kjtl68Y  
N0mP EF2  
支票退票to dishonour a cheque SSrYFu"  
Q |1-j  
Z2 3*`yR  
6R=dg2tKT  
拒付支票to refuse a cheque Bj1{=Pvl  
f=,(0ygt/  
ps@;Z?Q  
I7C*P~32{n  
拒付支票to stop payment of a cheque .$]%gjIBCl  
8`]1Nt!*B  
xtq='s8e  
t
^')ST  
提示要求付款to present for payment 31-:xUIX  
Pbo759q1  
Et0[HotO  
B&},W*p  
见票即付持票人payable to bearer QA"mWw-Ds  
-ufO,tJRLL  
yRdME>_L  
aePLP  
支付指定人payable to order S`t@L}  
&:@)roCR  
&l-1.muQ  
I[g;p8jr  
已过期||无效out of date||stale vw5f|Q92  
jM07&o]D  
.z6"(?~  
+3wVcL  
请给出票人R/D||refer to drawer V;-$k@$b.  
bw[s<z|LKA  
B\mRHV!  
G9qN1q~  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W? SFtz  
:GBM`f@  
xp68-&  
r2.f8U  
文字与数字不一致words and figures differ Jv[c?6He  
6aMG!_jC  
GB&^<@  
[gE_\=FSKu  
支票 ^$VH~i&  
=bgu2#%Z  
时间已过account closed
sCrOdJ6|  
xa&5o`>1G  
7}%
Z>  
A^3M~  
更改处应加盖印章alterations require initials ?BA~$|lfxu  
IizPu4 |  
Rv=rO|&]  
>u=Dc.lX  
-+)06BqF}  
m6 VL  
时间已过effects not cleared +_"AF|  
j8[RDiJ
  
)Bo]+\2  
Eb.k:8?Tn  
停止付款payment stopped X:kqX [\>  
8Ts_;uId  
N:% }KAc  
E,wOWs*  
支票毁损cheque mutilated d:&=|k
Kw  
X1Vj"4'wT  
vDit&Lh{T  
tsf)+`vt  
汇款||寄钱to remit||to send money Mep c t  
c80!Ub@  
79MF;>=tV  
}Y
`D^z~  
寄票供取款||支票支付to send a cheque for payment )z Hib;O  
zg+6< .
Sf  
G W@g  
3<A$lG  
寄款人a remitter T@P[jtH<d  
S:Y QVj  
C;jV)hr6P  
A(v5VvgZE  
收款人a remittee SpJIEw  
=,w(D~ps  
/_{B_2i/>  
Uw5AHq).  
国外汇票foreign Bill L<H zPg  
$z \H*
  
J)n^b  
Z#
znA4;)  
国内汇票inland Bill |SSe n#PYp  
/O{iL:`  
+DwE~l  
 kPvR ,  
跟单汇票documentary bill &|Cd 1z#?  
mi'3ibCG  
rZ:-%#Q4  
h*B7UzCg  
空头汇票accommodation bill 9ymx;  
>p?Vv0*  
zkb[u
"  
1a@b-V2 d&  
原始汇票original bill oUNuM%g9Dy  
`:#IZ  
S!6 ? b5  
,9YgznQ  
改写||换新票据renewed bill MfG8=H2#|  
L{F[>^1Sb  
pz0Q@n/X  
H_vGa!_  
即期汇票sight bill||bill on demand N;mJHr3[F  
t`Lh(`  
k^Qd%;bdF  
 P0<)E  
…days after date||…days after date…日后付款 d3jzGJrU}  
-I'Jm=q3]  
<swfYT!N  
z{wZLqG  
…months after date||…months after date…月后付款 w0&|8y  
K*9~g('  
PUbfQg  
Lc
! t  
见票后…日付款…days after sight||…days sight %@MO5#)NI  
Ge^(Ag}vE  
^`+Kjhht  
=Ohro'   
见票后…月付款…months after sight||…months sight 0@
>   
(;cKv  
k, >*.Yoh  
b"pN;v  
同组票据set of bills ,R[<+!RS  
)'i n}M  
]QSQr*  
>41K>=K  
单张汇票sola of exchange||sole of exchange bR*} s/  
XE($t2x,M  
L2> )HG
 
7RCVqc
"  
远期汇票usance bill||bill at usance p|n!R $_g\  
Iylf MwLC  
OfPv'rW{x  
Fp~0 ^  
长期汇票long bill PM^Xh*~  
Pj^O8  
2Kz407|'  
@pN6uDD}R  
短期汇票short bill >=K~*$&>  
7;@o]9W  
-'rb+<v  
[13NhF3.P  
逾期汇票overdue bill OLE@35"v]  
ge|Cvv  
}e-D&U  
(nAg ~i  
宽限日期days of grace ks7id[~&iY  
_#y=T20'3  
jhB+ ]  
0,1)Sg*  
电汇telegraphic transfer （T.T） &I7T?  
/E^j }H{  
UHS{X~CS e  
51'{Jx 8  
邮汇postal order||postal note （Am.）||post office order||money order 6ANAoWg*  
.(Tf$V  
ZN}U^9m=  
{nH*Wu*^  
本票promissory note （P/N） % |G"ZPO?  
HY,VJxR[  
pGP$2  
3\j3vcuy  
押汇负责书||押汇保证书letter of hypothecation 5"z~
BE7  
>o5eyi  

Bxk2P<d  
:~\ y
<  
副保||抵押品||付属担保物collateral security )F m'i&F_  
d=/a{lP\  
CO{AC~  
VWW(=j  
担保书trust receipt||letter of indemnity V PI_pK  
O5dB
I_  
%h}3}p #4  
nmoC(| r  
承兑||认付acceptance T1 M>N   
$!K,5^+  
AME<V-5  
i+~H~k}"X  
单张承兑general acceptance  dF'oZQz  
;fB!/u  
Hr/Q?7g  
}0 =gP?.kE  
有条件承兑qualified acceptance %:Y'+!bX  
ew1bb K>  
{} tv(8]^  
5Eu`1f?  
附条件认付conditional acceptance p Xf5/u8&  
gPF5|% 3)  
VE*&t>I  
YQaL)t$0  
部分认付partial acceptance   zfK3$|