[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。   !2h ZtX  
会计报表statement of account )k;;O7Ck  
F1A40h7R$Y  
^t:dcY7  
.+,U9e:%  
往来帐目account current }R11G9N.  
H@1}_d  
C;j&Vbf  
&r\8VEZq"  
现在往来帐||存款额current accout [Q+k2J_h  
s VHk;:e>x  
.G#li(NWH  
bF6J>&]!  
销货帐account sales hJsP;y:@Lm  
J ZkQ/vp(  
a>x6n3{  
'qvj[lpGr  
共同计算帐项joint account &g PP#D6A  
z$WLx  
`CI_zc=jx  
=J4|"z:  
未决帐项outstanding account S'5Zy} +x  
:eSsqt9]9  
yOt#6Vw  
GX0zir
z  
贷方帐项credit account||creditor account lPI~5N8  
vENf3;o0  
B0%=!&  
1Dl6T\20  
借方帐项debit account||debtor account #-@uLc  
%4f.<gz~r|  
),-gy~  
nQoQNB  
应付帐||应付未付帐account payable X fqhD&g  
W"^=RY  
;}j(x;
l>t  
U(9_
&sL  
应收帐||应收未收帐account receivable >W;NMcN~  
P/dnH  
c~?Zmdn:  
Pal=I)  
新交易||新帐new account 5OppK(Oi*C  
{BT/P!  
Hddc-7s  
tw>2<zmSi%  
未决帐||老帐old account c#s
HnpP  
r]UF<*$  
)muNfs m  
4G?^#+|^  
现金帐cash account z8'1R6nq  
}}{n|l+R5  
P0jr>
j@^-  
{VE h@yn  
流水帐running account S k~"-HL|  
R2gV(L(!!  
1XMR7liE  
XS[L-NHG  
暂记帐||未定帐suspense account J6AHc"k.  
k(l2`I4V  
E5d$n*A  
jb-kg</A  
过期帐||延滞帐overdue account||pastdue account r8Mx+r  
`x#Ud)g  
pW(rNAJ!  
o)/Pr7Qn  
杂项帐户sundry account \A"o[A2v  
 ir6' \  
`X6J
ZxGyd  
^ taN?5  
详细帐单||明细表detail account :x)H !z P  
XiE`_%NW  
kg[%Q]]  
`za,sRFR  
呆帐bad account UJ)pae  
8Ojqm#/f  
'7-Yo Q  
/Vn>(;lo  
会计项目title of account c+9L6}D  
h_vT
A  
?m |}}a  
a/sjW  
会计薄||帐薄account-book //q(v,D%Q  
&12KpEyf  
b-&iJ &>'  
+jGHR&A t  
营业报告书||损益计算表account of budiness||business report G%<}TI1}  
Az`Aa0h]7  
vk& gR  
<v:V
A!]  
借贷细帐||交验帐account rendered 2 |s ohF  
6pt_cpbR  
Tlsh[@Q  
WQK<z!W5  
明细帐account stated z8Q!~NN-K  
Fb5U@X/vE  
g* q#VmE  
.f\LzZ-I:  
与…银行开立一户头to open an account with py*22Ua^  
<v_=k],W  
LVj1NP  
$MQ}+ *Wr  
与…银行建立交易to keep account with !eLj+0  
SB_Tzp  
ef5)z}B   
:Ha/^cC/3  
继续记帐to keep account =3e7n2N)  
Q`ua9oIJ=  
I"07x'Ahq3  
{"y/;x/  
与…有交易to have an account with l!mbpFt  
A6N6e\*  
U v2.Jo/Q  
> H!sD\b  
作成会计帐||有往来帐项to make out an account with )ZG;.j  
I{Zb/}k-  
-Zt!H%U  
[{znwK@  
清算||清理债务to make up an account !#tVQ2O  
e
j ROJXB  
BuJo W@)  
DBT4 W/  
清洁帐目||与…停止交易to close ones account with 3[YG BM
(  
bz4Gzp'6k  
@IT[-d  
(o^tmH*  
结帐to close an account @,vmX z  
+HK4sA2;  
+#}GmUwPG$  
Pf*6/7S:  
清理未付款to ask an account||to demand an account Av X1*  
/F*Y~>*% 1  
Kb.qv)6i*  
V>@[\N[  
结清差额to balance the account with 44]s`QyG  
L.Y3/H_  
`+7F H  
a:kAo0@":j  
清算to settle an account||to liquidate an account||to square an account [GwAm>k  
q!Du J  
B=_w9iVN  
IpP%WW u  
审查帐目||监查帐目to audit an account *}?[tR5  
=~D? K9o  
zp: dArh0  
F'bwXb**  
检查帐目to examine an account A2_ut6&eb  
O[@!1SKT0  
X+hHEkJ  
a)_3r]sv^  
转入A的帐户to charge the amount to As account 'o AmA=  
?Oyo /?/  
@CprC]X  
X Xque-  
以计帐方式付款to pay on account S|85g1}t  
S}6Ld(_  
j3j?2#vR  
HiCh:IP7>/  
代理某人||为某人on ones account||on account of one L^J4wYFTO  
]#tB[ 
G  
> p`,  
agIqca;  
为自己计算||独立帐目on ones own account GkGiQf4hh  
I!x
.bp~V!  
Y:^hd809  
(q)}`1d'  
由某人收益并负风险on ones account and risk||for ones account and risk 'Wlbh:=$  
!fh (k  
FO!
Td  
z@*E=B1L  
由某人负担for ones account||for account of one r- 8 Awa  
j=WxtMS  
TI>5g(:3\  
o`T.Zaik,  
按某人指示||列入某人帐户by order and for account of one s~M4.06P  
.OPknC  
Tz
@<hE  
RS5<] dy  
列入5月份帐目for May account I _nQTWcm  
Llfl I  
~7m`p3W@  
(i "TF2U,<  
编入某中帐项下to pass to the account of||to place to the account of M xTJgY  
i~@gI5[k+  
ot0teNF  
3Y#Q'r?  
寄出清算书to send in an account||to send in render an account 1p&.\^  
7?.uAiM'zT  
Wu>]R'C  
\GFqRRn  
支票薄cheque book 7 N}@zPAZ  
[2:d@=%.  
Yuv(4a<M%  
JrP`u4f_  
支票陈票人cheque drawer m&)/>'W  
~q>jXi  
LjKxznn o  
TWP@\ BQ  
持票人cheque holder UZdnsG7  
wL;OQhI  
w,%"+tY_  
/b+~BvTh  
不记名支票cheque to bearer||bearer cheque xP8/1wd.  
;,y_^-
h;  
Gb')a/  
y?sz&*:  
记名支票||认人支票cheque to order d59rq<yI  
Xo PJ?63  
R|?n  
5ibr1zs  
到期支票antedated cheque >+O0W)g{o  
~Wrp
JjI[  
+3,7 Apj  
D+T/ Z)  
未到期支票postdated cheque 2> a&m>  
0\mf1{$"!7  
g *5_m(H  
S|tD8A  
保付支票certified cheque %1&X+s3  
c |0p'EQ  
&A:
&2sP8  
E:`_P+2p  
未获兑现支票，退票returned cheque Tv%7=P;r  
ZayJllaq^  
:tWkK$  
r^k+D<k[7  
横线支票crossed cheque C eEhe  
PqspoH 0OI  

+|C@B`h  
kEh9J>|M  
普通横线general crossing [I;C6p  
'a(y]QG  
=CzGI|pb  
|=5zI6pT  
特别横线special crossing 8UB2 du@?  
y[J9"k(@  
(N/u@M  
O%%Q./oh  
空白支票blank cheque 
65Z}Hf  
O0}uY:B  
GwO`
@-}E  
KKwM\  
失效支票，过期支票stale cheque RIkIE=+6  
>4g!ic~O  
%XR(K@V  
q,K|1+jn  
普通支票open cheque S6bW r0XR  
%=z>kU1|  
s<*+=aIfu  
5$i(f8*  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I(UK9H{0$  
OcB&6!1u  
0L;,\&*u  
x~k3kj  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Fs>MFj  
V 2Xv)  
M.
_h=wX{}  
oW OR7)?r  
支票换现金||兑现to cash a cheque *BxU5)O  
vdXi'<  
.BjWZj  
`;Ui6{|  
清理票款to clear a cheque N75U.;U0  
iK2f ]h  
:@p]~{m:G  
<Z[Z&^  
保证兑现to certify a cheque #0)TS  
0~<?*{~  
Z/Wf  
N[9o6Nl|a  
填写支票数额to fill up a cheque 
`
pv  
iwIn3R,  
*/~|IbZ`o  
?taC !{  
支票上划线to cross a cheque .|"E:qTD  
5xT,  O  
zvN7aG  
YS4"TOFw  
开发支票to make out a cheque %#fjtbeB   
1/bTwzR.g  
nVlZ_72d  
Sc3{Y+g  
签发支票，开立支票to draw a cheque||to issue a cheque Z9H2 ! Cp  
r}Vr_  
Ag3+z+uS  
Ce//;Op  
透支支票to overdraw a cheque n=f?Q=h\3  
D,$M$f1  
fx:vhEX  
Y8}y
0]V  
背书支票to endorse a cheque zgS)j9q}  
%/)z!}{  
a^G>|+8  
J*ofa>  
请付票款||清付票款to pay a cheque||to honour a cheque -5os0G80  
+U'n|>t9  
/_JR7BB^X,  
.: wg@Z  
支票退票to dishonour a cheque AN,3[Sh  
\7UeV:3Ojn  
@Nm{H  
n\7>_  
拒付支票to refuse a cheque 8\)4waz$  
+pUYFDwFx  
od@!WjcM[8  
:\mdVS!o  
拒付支票to stop payment of a cheque hQ)?LPUB  
)MV `'i  
J>h jIN  
TJcHqzcUc  
提示要求付款to present for payment _x-2tnIxXv  
u3cg&lEgT  
XThU+s9  
yqJ>Z%)hf  
见票即付持票人payable to bearer YY>&R'3[  
`^g-2~  
G =Xas"|  
](+u'8  
支付指定人payable to order JBV 06T_4o  
D1]?f`  
7 }t=Lx(  
_0&U'/cs  
已过期||无效out of date||stale aTaL|&(  
1mv5B t  
F(U(b_DPM  
x {Rj2~KC  
请给出票人R/D||refer to drawer W9GjUswv!  
_Fkb$NJ"]Q  
?Rh[S  
(6)|v S  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3!KyO)8  
;F2"gTQS  
Ch=jt*0  
UHI<8o9  
文字与数字不一致words and figures differ E0A[{UA   
43`Atw`\  
0LWV.OIIC  
u\K`TWb%  
支票 4SkCV  
I0bkc3  
时间已过account closed uY&t9L8  
0b=00./o  
Fp+fZU  
9KL)5_6 M  
更改处应加盖印章alterations require initials 2"
Ki5  
7%|HtBXv^  
)uCa]IR  
Qj9'VI>&  
%8KbVjn  
JGlp7wro  
时间已过effects not cleared SQdK`]4  
/p{$HkVw  
Jb!s#g   
:<6gP(  
停止付款payment stopped ,u5ii R  
9+'*  
_10I0Z0  
UotLJa  
支票毁损cheque mutilated T mH5+  
_y9NDLRs8  
*)T7D
N8  
VpxsgCS  
汇款||寄钱to remit||to send money X$<CIZ  
u0Opn
=(_  
xf 3/J{n3  
'Y5l3xQk  
寄票供取款||支票支付to send a cheque for payment Pu2cU5n  
KhNE_. Z  
U5;Y o+z  
:w9s bW  
寄款人a remitter Y-v6M3$  
RAoY`AWI  
t|59/R  
V}/AQe2m&  
收款人a remittee U1pwk[  
VBg M7d  
Gr|102  
MJcWX|(y  
国外汇票foreign Bill KCS},X_  
ugQySg>   
;
/(<yu48  
cx+%lco!  
国内汇票inland Bill pq*4yaTT'  
L E+#%>z>  
$G#)D^-5G  
7HQ|3 rt  
跟单汇票documentary bill *qw//W  
%8! }" Xa  
]t.6bb4  
??? ;H  
空头汇票accommodation bill R}0!F2  
52z{   
~|=goHmm[  
PG  '+vl  
原始汇票original bill 5VK.Zs\  
;Km74!.e7  
94GF8P  
Y #6G&)M  
改写||换新票据renewed bill +jGSD@32>  
g+/m:(7[s|  
 >Ef{e6  
lb<D,&+  
即期汇票sight bill||bill on demand -gy@sSfvkv  
pJ3Yjm[l  
GGkU$qp2~  
NT<vs"<B  
…days after date||…days after date…日后付款 /nVGr]t_pj  
b&E9xD/;r  
45$FcK  
Z-rHYfa4  
…months after date||…months after date…月后付款 RP~ hi%A  
Kz2s{y~?  
#^eXnhj9  
3.<E{E!F  
见票后…日付款…days after sight||…days sight I&|J +B?#  
qfl#ki`,  
 y6N }R  
KVZ-T1K  
见票后…月付款…months after sight||…months sight O}mz@-Z  
[}Pi $at  
!ui:0_  
QK@[b3-h1  
同组票据set of bills db0]D\  
v
Z/Bzy@|  
9 Aq\1QC  
}+ZZO0  
单张汇票sola of exchange||sole of exchange {<y.G1<.  
0` %Ask  
.Arcsg   
u#~q86k  
远期汇票usance bill||bill at usance iFkXt<_A  
Gsa~zGN  
yHjuT+/wM,  
0mi$_Ld+  
长期汇票long bill {bD:OF  
#f-pkeaeq  
(hFyp}jkk  
|h* rkLY  
短期汇票short bill  "DsL$D2e  
mo  
d}--}&r  
j$Wd[Ja+O  
逾期汇票overdue bill %+0V0.  
\:D"#s%x  
Bbzmq  
$, @,(M`i}  
宽限日期days of grace #[ ?E,   
q3}WO]TBj  
8qWN~Gk1p{  
\<0xg[  
电汇telegraphic transfer （T.T） =C g1I\  
O#72h]  
qEajT"?  
hG8<@  
邮汇postal order||postal note （Am.）||post office order||money order Ge+T[  
f S-PM3  
cbaa*qoU  
pRH'>}rtuH  
本票promissory note （P/N） $~r_&1  
Q7@oAeNd  
Q]hl+C$d"/  
G;P y%8  
押汇负责书||押汇保证书letter of hypothecation _(:<l YaY  
r2G38/K  
B<\HK:%{  
!yo@i_1D  
副保||抵押品||付属担保物collateral security vtF|:
*h  
fprP$MbI  
 *"Uf|  
B!1Bg9D  
担保书trust receipt||letter of indemnity _bn "c@s  

IaT\ymm`  
)18C(V-x  
d3"QC l  
承兑||认付acceptance vo>i36  
=:BTv[lv  
}*?,&9/_)  
9:,ZG4s  
单张承兑general acceptance YDYN#Ob(;  
i!;9A6D  

u\Y3h:@u  
2;ju/9x  
有条件承兑qualified acceptance yS1i$[JV  
i"d&U7Q  
xO&qo8*   
J#xZ.6)  
附条件认付conditional acceptance %U6A"?To  
Z -fiJ75  
_F
},Wp:Oh  
6uIgyO*;k  
部分认付partial acceptance   ?azcWf z0