[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。   p;o"i_!  
会计报表statement of account U. <c#S  
krlebPs[  
)~$ejS  
3zfiegY@wm  
往来帐目account current t vW0 W  
PQF 40g1}  
uj%]+Llxv  
Cv>~%<  
现在往来帐||存款额current accout wS$ 'gKA6  

:ba 4E[@  
5xUZeLj  
lxD~l#)^ln  
销货帐account sales iV@\v0k  
g=v'[JPd  
]I/* J^  
*<{hLf  
共同计算帐项joint account * >NML]#0  
eln$,zK/b  
.}!.: |  
SFP?ND+7  
未决帐项outstanding account ,5~C($-t  
(Cti,g~  
y^X]q[-?  
VyIJ)F.c  
贷方帐项credit account||creditor account A2PeI"y  
0iMfyW:  
Xk/:a}-l  
\Yv44*I`  
借方帐项debit account||debtor account 1v|0&{lB  
hf)RPG&  
3$_ - 0>  
NDe FY  
应付帐||应付未付帐account payable Qe9}%k6@E  
WwKpZ67$R  
u1z!OofN>  
JAwEu79sh  
应收帐||应收未收帐account receivable 7Y4D9pw  
>N~jlr|  
:.-KM7tDI1  
g+&wgyq5  
新交易||新帐new account jW| ,5,43  
#H8QX5b)  
{FC<vx{42  
*`bES V :  
未决帐||老帐old account ~( rZ)  
E%f!SD  
Ym-mfWo^#  
5!6iAS+I  
现金帐cash account 0*uJS`se6Z  
']X0g{%  
~dsx|G?p  
-HFyNk]>  
流水帐running account h9. Yux  
nu16L$]  
KWw?W1H  
S.C7%XU  
暂记帐||未定帐suspense account ^h<ElK  
X5Y. o&  
LXc;`]  
Qeq=4Nq  
过期帐||延滞帐overdue account||pastdue account (b.Mtd  
DxP65wU  
0+rBGk  
;Qlb].td  
杂项帐户sundry account 1eS@ihkP  
_oU~S$hO  
HhTD/  
_[hVGCS
B  
详细帐单||明细表detail account &e4EZ  
)Z`OkkabnD  
dpcv'cRfw  
~?lmkfy  
呆帐bad account z8PV&o  
'&y+,2?;Y[  
|e&hm ~R1  
8{Wh4~|+  
会计项目title of account s:sk`~2<gd  
fd1z XK#Z2  
w 1O)  
qd [Z\B  
会计薄||帐薄account-book rf2-owWN  
3.04Toq!  
]=5D98B  
wpJfP_H  
营业报告书||损益计算表account of budiness||business report ?uE@C3 e  
`lE8dwL  
@|7e~U  
!2=e
au^p  
借贷细帐||交验帐account rendered Ni61o?]Nj  
#xxs^Kbqa#  
|?uUw$oh  
.\AbE*lZ#  
明细帐account stated >Co5_sCe  
yLCJSN$7  
U\tujK1  
#mcGT\tQ  
与…银行开立一户头to open an account with 'uF"O"*  
7cT ~u  
_i1x\Z~ N  
Y[alOJ  
与…银行建立交易to keep account with ;kF+ V*  
!W45X}/o  
q*K.e5"
'  
#j${R={  
继续记帐to keep account %>k$'UW zK  
Q>> II|~;J  
g=n /w  
8u#2M8.5E  
与…有交易to have an account with Fop'm))C8  
R9lb<`  
%$SO9PY  
+d,Z_ 6F  
作成会计帐||有往来帐项to make out an account with \TXCq@  
$"]*,=-X  
Q "sszz  
xsdi\ j;n>  
清算||清理债务to make up an account ygf Uy  
Oi4tG&q  
L)j<;{J/Q0  
Mi&jl_&  
清洁帐目||与…停止交易to close ones account with )*n2,n  
Q!G^CG  
D
S1_hbk  
@a}jnl(2  
结帐to close an account )wueR5P  
?mJ&zf|B8  
!qF t:{-h  
/#I~iYPe  
清理未付款to ask an account||to demand an account U/3<p8  
JE.s?k  
tE HgQto  
r5S5;jL%t  
结清差额to balance the account with %T'<vw0  
r:Rk!z*  
2VyJ  
N.@@ebuE  
清算to settle an account||to liquidate an account||to square an account _Kf8,|+  
IG=#2 /$  
tDIQ=  
Y('?Z]  
审查帐目||监查帐目to audit an account !U8n=A#,-  
_/`H<@B_U  
E|v9khN(].  
p?XVO#  
检查帐目to examine an account A9\(vxxOpC  
o-_H+p6a  
@Xg5E  
4RoE>m1[G  
转入A的帐户to charge the amount to As account Iu|4QE  

.bvEE  
GjH$!P=.  
].r~?9'/  
以计帐方式付款to pay on account N(=Z4Nk5  
\qj(`0HG  
Uon^z?0A  
S5>?jn1  
代理某人||为某人on ones account||on account of one f )Ef
-o  
urK~]68  
Z(:q.{"r  
~D\zz }l  
为自己计算||独立帐目on ones own account oo2CF!Xy  
xka&,`z  
BOdd~f%&tn  
) o`ep{<t  
由某人收益并负风险on ones account and risk||for ones account and risk q)PLc{N O  
KIXp+Z  
IB\O[R$x  
N/6!|F  
由某人负担for ones account||for account of one v1}9i3Or#  
F0x'^Z}Q;  
^ZPynduR  
5/YGu=
,  
按某人指示||列入某人帐户by order and for account of one {u)>W@Lr  
IF'Tj`yD  
Fv$oXg/  
JBk >|q"  
列入5月份帐目for May account
@|'$k{i  
y/>IF|aX  
{L/hhKT  
Xb2.t^ ]f  
编入某中帐项下to pass to the account of||to place to the account of >0E3Em<(}l  
%Hu?syo  
ex6QHUQ  
^?5HagA  
寄出清算书to send in an account||to send in render an account lsA?|4`mn  
4t,f$zk  
hg2UZ% Y  
I/* ULR,  
支票薄cheque book t$z 5m<8  
bJoP@s  
#Q` TH<  
=A{s,UP  
支票陈票人cheque drawer Zk~~`h  
d.$0X/0  
"</A)y&  
;a 6Z=LB  
持票人cheque holder L<k(stx~   
RQYD#4|  
:!yPR  
&}r-C97  
不记名支票cheque to bearer||bearer cheque w@WPp0mny  
X`28?  
5Nl?Km~  
]Z?jo#F  
记名支票||认人支票cheque to order lYT_Y.%I  
2Mu@P8O&  
'x6rU"e$J  
qSt\ 6~  
到期支票antedated cheque M|fC2[]v B  
Rxlz`&  
I]a [Ngj  
%UlgG1?A  
未到期支票postdated cheque QB3er]y0%  
=q}Z2 OoYh  
^hcK&  
Qs ysy  
保付支票certified cheque DE+k'8\T  
?[ ;>1+D  
Tvt(nWn(H1  
&"(zK"O  
未获兑现支票，退票returned cheque ?&!e f{  
i.{.koH<  
NOmFQ)/ &  
_nM 7SK  
横线支票crossed cheque U/-k'6=M  
"RTv[n!  
NQA2usb  
f@2F!  
普通横线general crossing "7 eL&  
Ehxu`>@N  
&?}A/(#  
Rg^ps  
特别横线special crossing l6zYiM  
J9MAnYd)i  
ICiGZ'k  
.>Qa3,v5  
空白支票blank cheque |w+ O.%=  
R3>c\mA  
Ri\\Yb  
H%>^_:h  
失效支票，过期支票stale cheque AiB]A}  
(\'$$  
5WvsS( 9H  
zI\+]U'  
普通支票open cheque [] el 4.J,  
mZG n:f}=  
)x~/
qHt  
m2P&DdN[  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j^WYMr,  
Z*ag{N  
qzEv!?)a  
nSRNd A  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges b 0qA  
mZM,"Wq,  
(>AQ\  
@|5B}%!  
支票换现金||兑现to cash a cheque kBxEp/y  
q!W=U8`  
7&D)+{g  
X%iJPJLza  
清理票款to clear a cheque JPHM+3v  
UNK.39  
d3Y;BxEz  
ens]?,`0  
保证兑现to certify a cheque <EQaYZY=  
s;..a&C'  
Fq_>}k@fI  
z>\l%_w  
填写支票数额to fill up a cheque CyS%11L  
KVh#"]<WV  
q"6$#o{~U  
KVr9kcs  
支票上划线to cross a cheque |a a\t  
hlZ{bO'f  
<h;_:  
k5J18S  
开发支票to make out a cheque *8uS,s6g  
N/'  
D9NQ3[R 9  
\#WWJh"W  
签发支票，开立支票to draw a cheque||to issue a cheque em5~4;&'  
Bs `{qmbC  
LokH4A17U  
RwYFBc  
透支支票to overdraw a cheque
^yqRa&  
+2}cR66%  
!>D[Y  
H(tC4'tA  
背书支票to endorse a cheque ;']u}Nh  
W$2\GPJt  
M nZljB  
1G.?Y3DC<  
请付票款||清付票款to pay a cheque||to honour a cheque \HkBp&bqK  
F_9 4k  
MmfBF t*  
<\fA}b  
支票退票to dishonour a cheque [3s-S +n @  
Kw$@_~BJ6  
T/2k2r4PD  
|m6rF7Q  
拒付支票to refuse a cheque "]kzt ux  
M_Q`9  
AIY 1sSK  
ep?D;g  
拒付支票to stop payment of a cheque Y]KHC
Y  
od5nRb  
Du65>O  
24k]X`/n  
提示要求付款to present for payment {?Y\T  
[DDe}D3C  
4v |i\V>M  
ej@4jpHQN  
见票即付持票人payable to bearer tpEy-"D&  
nW"O+s3  
HR"clD\{Di  
)^AZmUYZ  
支付指定人payable to order C ?>d$G8  
)W>$_QxbN  
^|p D(v  
- _8- i1?  
已过期||无效out of date||stale j 5" L  
G4*&9Wo  
v%AepK&  
bf+C=A)s0  
请给出票人R/D||refer to drawer E:B"!Y6  
gaz",kK<  
%J9u?-~  
>6jal?4u-  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds " "m-5PGYo  
d^nO&it  
4'dN7E1*f  
>'W,8F  
文字与数字不一致words and figures differ MD;Z UAX<  
z9 Ch %A{  
l7jen=(Zb;  
h)ZqZ'k$  
支票 %L-qAI&V  
R*2N\2  
时间已过account closed COu5Tu^  
|v8hg])I+  
1E /G+pm  
*cCx]C.~  
更改处应加盖印章alterations require initials DJ<+" .v!  
@O'NJh{D`  
GvG8s6IZ  
MXfyj5K  
PNo:[9`S;m  
$;G<!]& s  
时间已过effects not cleared CN ( :  
qhvT,"  
]tT=j N&(  
WwTl|wgvyI  
停止付款payment stopped HQ9tvSc  
`<d.I%}
 
^gx~{9`RR  
-O?HfQ  
支票毁损cheque mutilated ]58~b%s  
aY?VP?BL  
"GZ}+K*GG  
i&lW&]  
汇款||寄钱to remit||to send money Mz(?_7  
)'f=!'X  
ejyx[CF  
j>;1jzr2}  
寄票供取款||支票支付to send a cheque for payment Xwo+iZ(a  
)#M$ov  
h7fytO  
0(Y,Q(JTo&  
寄款人a remitter Zl&ED{k<  
,~38IIS>_  
%G2g @2  
ysG1{NOl  
收款人a remittee 0Yq_B
+IC  
F*#!hWtb  
e#k rr  
Gr&e]M[l  
国外汇票foreign Bill >Tl/3{V  
iOEBjj;C  
0aY\(@  
*bYU=RS  
国内汇票inland Bill `3ha~+Goo!  
*&IvEu  
v&;JVai  
K]B`&ih  
跟单汇票documentary bill C.#Ha-@uz  
>gL&a#<S  
zj2y=A|Y  
oXht$Q  
空头汇票accommodation bill +u g2p;<B  
@<$m`^H
 
eP:\\; ;  
8r"-3<*  
原始汇票original bill q{   
,Nw2cv}D  
+RM!j9Rq  
BjPU@rS.U  
改写||换新票据renewed bill r ^*D8  

_~yd  
xbw;s}B  
V\L%*6O  
即期汇票sight bill||bill on demand Z-4/xi7  
=2(52#pT  
%wru)   
6 F39'  
…days after date||…days after date…日后付款 A:y^9+Da  
?RsPAL  
0/|Ax-dK  
f$5pp=s:n  
…months after date||…months after date…月后付款 GSSmlJ`  
Dpu?JF]  

P"}"q ![  
/3hY[#e  
见票后…日付款…days after sight||…days sight <VstnJo`Z  
Crj7n/mp]s  
S?JGg.)  
f>Ua7!b  
见票后…月付款…months after sight||…months sight V'dw=W17V  
{0+WVZ4u  
Q;z!]hjBM  
uJ0'`Q?6R9  
同组票据set of bills HrZX~JnTmf  
$.w$x1  
<2<2[F5Q%  
n!SHExBp  
单张汇票sola of exchange||sole of exchange yDZm)|<.  
Z;1r=p#s  
T4}Wg=UKg  
! N!pvK;  
远期汇票usance bill||bill at usance .)bNi*&  
.w{Y3,dd>  
g2==`f!i  
.=-a1p/  
长期汇票long bill fdwP@6eh  
j+ L:Ao  
#rr!A
pJ  
YjL'GmL<  
短期汇票short bill ,G="wI  
I7=A
!C"  
R)SY#*Y  
8*#$3e  
逾期汇票overdue bill Eld[z{n"  
~9#x=nU:+V  
`[}X_d 1A  
9MI9$s2y  
宽限日期days of grace {{M/=WqC  
xz.M'az\  
6L
\]Ee  
GBpdj}2=  
电汇telegraphic transfer （T.T） Os9EMU$  
!m-`~3P#l,  
(=c,b9cb  
<Ist^h+o  
邮汇postal order||postal note （Am.）||post office order||money order [dFcxzM-N  
2T(+VeM
Q=  

UmGKj9u  
HYT~AO-!  
本票promissory note （P/N） #OjyUQ,
 
ibwV#6  
Rcw[`q3/  
4<E <sD  
押汇负责书||押汇保证书letter of hypothecation 2.MUQ;O X  
7j=KiiI  
9c,/490Q  
J#i7'9g  
副保||抵押品||付属担保物collateral security xHaz*w1|  
L1g0Dd\Ox  
cqs.[0 z#B  
%t!S 7UD  
担保书trust receipt||letter of indemnity TKGaGMx6@  
>35w"a7S  
9xzow,mi  
\.H9e/vU`  
承兑||认付acceptance z8{-I@+`  
Tl[*(|/C  
b30Jr2[  
X?< L<:.  
单张承兑general acceptance vbtZ5Gm   
$^?VyHXvY  
TKsP#Dt/  
&Q}%
b7  
有条件承兑qualified acceptance 6\K\d_x  
Rj>A",  
m$v >r\*X  
4`:POu&  
附条件认付conditional acceptance A b j7  
<1>6!`b4  
9=T;Dxn  
<Y1Plc  
部分认付partial acceptance   ['pO=ho