[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。   zY-?Bv_D  
会计报表statement of account hVJ}
EF0  
^(BE_<~   
#&z'?x^a  
58`Dcx,yJ  
往来帐目account current e. E$Ej]w  
d*@K5?O.  
ldRq:M5z  
5
*Dh#FRp  
现在往来帐||存款额current accout 6 \ y?+H1  
0a,B&o1  
p`!<yq2_  
'mF&`BN}b  
销货帐account sales )U8=-_m  
;:Tb_4Hr  
e{ ^lD.E  
L/5th}m  
共同计算帐项joint account |F qujZz  
S]4!uv^y  
1].m4vC  
zIr-Rx'dL^  
未决帐项outstanding account SR<W3a\  
?-<>he  
NZ+TTMv  
'S9jMyZrZ  
贷方帐项credit account||creditor account r*FAUb`bG  
tvUCd}  
':f,RG  
uOh
  
借方帐项debit account||debtor account SI=7$8T5=5  
N7)K\)DS!z  
c;n\HYk  
{Z>Mnw"R  
应付帐||应付未付帐account payable ]7q|) S\  
y6H`FFqK  
L;6{0b58$  
:1v.Jk  
应收帐||应收未收帐account receivable iRV=I,  
C[><m2T  
.B!  Z0  
}z2[w@M  
新交易||新帐new account  7b8y
 
_Y)Wi[  
Q0g^%  
L9!\\U  
未决帐||老帐old account c&PaJm  
zkd^5A; `  
5d-rF:#  
$Xs`'>,"  
现金帐cash account D&DbxTi  
0E@
*&Ru  
^bLFY9hSC  
n-OQCz9Xl  
流水帐running account 6yC4rX!a  
ghTue*A  
E+$D$a  
e^N}(Kpy  
暂记帐||未定帐suspense account iAt&927  
`:O
je  
h1$75E?,  
X]=8Oa   
过期帐||延滞帐overdue account||pastdue account lx> ."rW  
S.?DR3XLc  
h&rZR
`g  
Tz&h[+6`  
杂项帐户sundry account bzECNi5^  
FJn.V 1  
q RRvZhf  
}q, dJE  
详细帐单||明细表detail account OMBH[_  
1R7tnR@[u  
/E:BEm!  
wVc^l  
呆帐bad account X3?RwN:P  
H
I, `O  
WYIv&h<h"  
/Zxq-9   
会计项目title of account I^[[*Bh*C  
FB %- $  
1jpft3*x  
TYCjVxfu$  
会计薄||帐薄account-book ~ y,m7%L  
SF da?>  
fm!\**Q1  
s@6Jz\<E  
营业报告书||损益计算表account of budiness||business report oqzWL~  
,Kt51vGi  
e`Co ='  
MSB/O.  
借贷细帐||交验帐account rendered *&hbfsP:  
,;f5OUl?[  
`O`MW} c
 
ARG8\qU  
明细帐account stated 'X`W+=T$  
7}`FXB  
yet~  
Lyit`j~yH  
与…银行开立一户头to open an account with {BgJ=0g?  
Mh{>#Gs  
X8wtdd]64  
tYhcoV  
与…银行建立交易to keep account with qqys`.  
45OAJ?N  
pF(6M3>IN  
}'K-1:  
继续记帐to keep account %pqB/  
+,TrJg  
Qj
$w7*U  
U2v;GIo$yU  
与…有交易to have an account with c0;rvw7  
"2p\/VfA  
hE<Sm*HU  
E()%IC/R  
作成会计帐||有往来帐项to make out an account with n~0MhE0H  
CTxP3a9]  
YOUB%N9+  
C~C`K%7  
清算||清理债务to make up an account Z*-a=u%gl'  
A6 `a  
:6/$/`I0W  
qh6rMqq  
清洁帐目||与…停止交易to close ones account with |dDKO  
i1'G_bo4F7  
;lfv.-u:<  
y|zIuI-p  
结帐to close an account g's!\kr  
B#cN'1c  
[a ko8  
&gUa^5'#  
清理未付款to ask an account||to demand an account ?'tRu !~  
y ~su1wUp  
^aQ&.q  
N Hn#c3o  
结清差额to balance the account with \A)Pcc}7  
]2 $T 6  
G*jq5_6  
L27WDm^)  
清算to settle an account||to liquidate an account||to square an account b=U3&CV9  
sZ;Gb^{Z  
DIJmISk  
X*:,|  
审查帐目||监查帐目to audit an account vVrM[0*c  
Od:-fw  
H6Bw3I[  
S_ UAz  
检查帐目to examine an account \Hf/8!q  
YBR)S_C$_  
$15H_X*!  
0s\ -iub=d  
转入A的帐户to charge the amount to As account `xx3JQv[  
@|bJMi  
"a3?m)  
l(}MM|ka  
以计帐方式付款to pay on account 7[UD;&\k  
 sFnR;  
`
j!_tE`  
u[oV Jvc  
代理某人||为某人on ones account||on account of one .wyuB;:  
~s
PXkLqK  
ST;o^\B  
B2'TRXIm1U  
为自己计算||独立帐目on ones own account 3^xq+{\)  
Yl:[b{Py  
YDj5+'y  
i]L=M 5^C  
由某人收益并负风险on ones account and risk||for ones account and risk ]!~?j3-k Q  
M ?AX:0  
/oLY\>pD  
8n-Xt7z  
由某人负担for ones account||for account of one K+XUC  
57 Bx-  
|0?v4%g  
72.Msnn  
按某人指示||列入某人帐户by order and for account of one BW}M/  
>(wQx05^D  
3vjOfr`  
?
Zsh\^k.g  
列入5月份帐目for May account SbzJeaZv  
'$EyVu
!  
/&_ q"y9  
zSU,le  
编入某中帐项下to pass to the account of||to place to the account of k_ywwkG9lU  
E*wG5]at  
I,`;#Q)nx  
T93st<F=R  
寄出清算书to send in an account||to send in render an account YOj&1ymBZ  
odC"#Rb  
cofdDHXfQI  
?6{g7S%  
支票薄cheque book BzkfB:wr  
gIusp917  
Dw
ZRx@  
|WEl5bNc3  
支票陈票人cheque drawer G%;>_E  
\E<Qi3W>*  
dr+(C[=  
hayJgkZ'  
持票人cheque holder {"%a-*@%  
1 ] cLbJ  
u'
Q82l&Y  
 _cj=}!I  
不记名支票cheque to bearer||bearer cheque i$Kx@,O8t  
<hiv8/)?  
H{,1-&>|  
l|E4 7@#  
记名支票||认人支票cheque to order M

\  
V$O6m|q  
HLG5SS7  
.P/0`A{&  
到期支票antedated cheque qNP)oU92  
O(!;7v}  
S50}]5K  
WZPj?ou`G  
未到期支票postdated cheque e&U$; sS`  
Wf"GA i  
_$5DK%M}  
dE_"|,:  
保付支票certified cheque b1jDbiH&  
{i?G:K  
c%^B '  
X[1D$1Dvw  
未获兑现支票，退票returned cheque kp*!  
]@<VLP?  
3S]Q
IZ1  
strM3j##x  
横线支票crossed cheque oH?:(S(   
E;x-O)(&  
G9LWnyQt  
O6)Po  
普通横线general crossing +6P[TqR  
4g8o~JI:v  
b @0=&4  
/.CS6W^z  
特别横线special crossing TK[[6IB  
+y8Y@e}>  
-6s:D/t1'  
:i& 9}\|,  
空白支票blank cheque xH{-UQ3R  
a^@.C5  
\G>C{v;  
`iM%R3&  
失效支票，过期支票stale cheque jX8)Ov
5Mv  
Qkx*T9W  
ej&.tNvq  
9RHDkK{ 5  
普通支票open cheque l5Ko9CG  
8a)Brl}u  
dVj2x-R)  
fuv{2[NV  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q2r[^Z  
>!s<JKhI  
1G5 AL2  
-d#08\  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N<a%l J  
1.3dy]vG  
wn!=G~nB  
"``> ii  
支票换现金||兑现to cash a cheque =RD>#'sUK  
6',Hs  
l1 'v`!  
(?R!y -  
清理票款to clear a cheque pC,[!>0g8  
rDbtT*vN  
{cOx0=  
Qc&Y|]p"  
保证兑现to certify a cheque MQx1|>rG  
gggD "alDx  
.x,y[/[[)  
{\0V
$#q   
填写支票数额to fill up a cheque 4jTO:aPh_  
r|4D.O]  
BQ Vro;#Jc  
fv+ET:
T%  
支票上划线to cross a cheque S@u46X>  
jIe /X]  
G>0d^bx;E  
B!x#|vGXL  
开发支票to make out a cheque YlbX_h2S"  
v/rBjUc+X  
CE96e y  
,m?V3xvq  
签发支票，开立支票to draw a cheque||to issue a cheque a dr\l5pWQ  
G6a 2]  
ZJZSt% r  
kOD
=H-vSi  
透支支票to overdraw a cheque (:OMt2{r  
_3 oo%?}  

=O0A(ca"g  
\UZGXk  
背书支票to endorse a cheque l9Ol|Cb&  
a'jUM+D;  
nfHjIYid  
?<3 d Fb  
请付票款||清付票款to pay a cheque||to honour a cheque 57{T p:|  
^-q{
:lx  
!;*flr`/  
83Rs1}*  
支票退票to dishonour a cheque d;l%XZe  
P:.jb!ZU  
z/4<x?}+hE  
6}N`YOJ.  
拒付支票to refuse a cheque hDB(y4/  
5Z; 5?\g  
lPxhqF5pP  
gdTW ~b  
拒付支票to stop payment of a cheque V;MmPNP|  
$zCCeRP  
%M1l[\N  
8j70X <R  
提示要求付款to present for payment :stHc,  
N7lg6$s Aj  
"A+
7G5  
ANBuX6q  
见票即付持票人payable to bearer &2XH.$Q  
"y"oV[`  
K\%\p$ZD  
oc] C+l  
支付指定人payable to order +W[f>3`VQ  

V? tH/P  
&v((tZ  
bLG7{qp  
已过期||无效out of date||stale fTPm Fb  
e`={_R{N  
1T|")D  
jnOnV1I"  
请给出票人R/D||refer to drawer q&>fKSnKs  
`K+% /|!  
}hg=#*  
#2U#h-vI  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Wfd`v  
#2%V  
P!f0&W  
fn 'n'X|  
文字与数字不一致words and figures differ E`JW4)AH  
t27UlFX  
RRS)7fFm  
0M;El2 P$  
支票 )cizd^{  
?:`s E"  
时间已过account closed yW'{Z]09  
9FSa=<0wE  
-JEPh!oTt  
{0F/6GwUC  
更改处应加盖印章alterations require initials *cWHl@4  
98u@X:3  
wg0_J<y]  
!5De?OXe   
|%5Aku0`s  
&Wa3/mWK  
时间已过effects not cleared <B|b'XVH2  
]QJ5JtD-  
t^MTR6y+8  
D>{`I'  
停止付款payment stopped 4Us,DS_/  
8Pd 9&/Y  
dh6kj-^;Cf  
AP>n- Z|  
支票毁损cheque mutilated b(|& e  
RYvcuA)   
j"~"-E(79  
{jYVA~.|Z  
汇款||寄钱to remit||to send money  YMv}]  
6c^?DLy9B  
Q]=/e7  
g #74c'+  
寄票供取款||支票支付to send a cheque for payment C=oeRc'r1W  
l:@=9Fp>  
pJe!~eyHm  
C;:=r:bth  
寄款人a remitter Ig!0A}f  
*FEJ5x  
. U 6(>6-  
DRRQ]eK0  
收款人a remittee hx@@[sKF7  
/PSXuVtu5  
-?#iPvk6  
| )>+& xk  
国外汇票foreign Bill kdGq\k,  
%`s#p` Ol1  
TDk[,4  
mgH~G
Kf^  
国内汇票inland Bill V0A>+  
]SAY\;,_  
I@VzH(da\  
e}{#VB<  
跟单汇票documentary bill AEj%8jh  
qY%|Uo  
jcJ@A0]  
pe,y'w{  
空头汇票accommodation bill /8]
K}yvR  
]pB5cq7o  
w3 vZ}1|  
]Kjt@F" ;  
原始汇票original bill .'66]QW  
gp$]0~[tO  
rd%uc~/  
<f:(nGj  
改写||换新票据renewed bill _(m455HZ  
Yg5o!A  
o8:9Yjs  
)d3C1Pd>  
即期汇票sight bill||bill on demand H1?C:R  
pL F,rOb  
;TDvk]:  
4w9=z,  
…days after date||…days after date…日后付款 hunlKIg  
E83$(6z  
rkWy3X{%2<  
ex~"M&^  
…months after date||…months after date…月后付款 W!" $g  
Xsanc@w)^C  
$D65&R  
WQCnkP  
见票后…日付款…days after sight||…days sight $;=^|I4E  
p)Q5fh0-  
Qh
Tn9S:D  
OB=bRLd.IR  
见票后…月付款…months after sight||…months sight CTg79 ITYk  
5G'2 Wby'#  
i4>M  
5FB3w48  
同组票据set of bills hJ%$Te  
7Cz=;  
E*T6kp^b  
gIRZkT`  
单张汇票sola of exchange||sole of exchange ncUhCp?'  
^FNju/b  
N@Ap|`Ei  
$aT '~|?  
远期汇票usance bill||bill at usance O+'k4  
!W&|kvT^  
/8:e| ]  
m7A3i<6p  
长期汇票long bill U. <c#S  
vnbY^ASdw  
e$QMR.'  
OUN~7]OD%  
短期汇票short bill 46l*ui_  
leSBR,C  
p[|V7K'Z  
)Mflt0fp  
逾期汇票overdue bill d5 ]-{+V+  
wS$ 'gKA6  
%2'4h(Oq^  
79 _8Oh  
宽限日期days of grace I%[Tosud<  
aRn""3[  
P9`CW  
]CU)#X<J  
电汇telegraphic transfer （T.T） F|VHr
@%  
ZV5IZ&V!  
7r(c@4yP
I  
d"3x11|  
邮汇postal order||postal note （Am.）||post office order||money order
(IHR {m  
d{WOO)j  
Y nTx)uW  
X?r$o>db  
本票promissory note （P/N） . Z9c.E{  
9}K K]m6u}  
P?8$VAkj  
06pY10<>X  
押汇负责书||押汇保证书letter of hypothecation S n~P1C  
\G/ZA) t  
#QOb[9(Tu(  
0iMfyW:  
副保||抵押品||付属担保物collateral security 8ce'G" b  
\Yv44*I`  
1v|0&{lB  
R5},E  
担保书trust receipt||letter of indemnity t >64^nS  
\\oa[nvL~  
RWDPsZC  
%6V=G5+W  
承兑||认付acceptance u1z!OofN>  
51AA,"2[_  
%vG;'_gMB  
7Y4D9pw  
单张承兑general acceptance eXLdb-  
U~zy;MT  
:.-KM7tDI1  
m60hTJ?N)  
有条件承兑qualified acceptance h,fahbH-  
jW| ,5,43  
c~\^C_  
mxc^I
Rj  
附条件认付conditional acceptance S!R(ae^}  
Q"LlBp>t|#  
&MrG ,/  
tg%Sn+:  
部分认付partial acceptance   tM :$H6m/(