[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。   X"z^4?Aj+  
会计报表statement of account MD1n+FgTu  
nVoL7ew+  
U6t>UE6k  
Ovxs+mQ  
往来帐目account current P6!c-\  
bz[U<  
_U?    
(oBvpFP33  
现在往来帐||存款额current accout ",k"c}3G  
]]Sz|6P  
}Y[xj{2$O  
A_t
dtN<  
销货帐account sales )[C]1N=tK  
2-s ,PQno^  
bJ4})P&  
W4%I%&j  
共同计算帐项joint account ?NOc]'<(G  
F0qpJM,  
tBd-?+~7  
mSm:>hBd  
未决帐项outstanding account A(V,qw8  
QbjO*:c4  
(u-K^xC  
v6uR[18  
贷方帐项credit account||creditor account -GJ~xcf0  
<j,ZAA&5%Y  
3q:U0&F  
`d2 r5*<  
借方帐项debit account||debtor account hfE5[  
BCMQ^hP}t  
T1%_sq  
}$iKz*nx|  
应付帐||应付未付帐account payable R&KFF'%  
~Ap.#VIc'  
'i+j;.  
8JYU1Ew  
应收帐||应收未收帐account receivable [U'I3x,  
f8E,.$>  
bWWZGl 9  
O$zXDxn  
新交易||新帐new account vX1 8 ]  
l7 Pn5c  
o5LyBUJ  
Iz^h| n  
未决帐||老帐old account e0;0X7  
2>TOCBB"  
%])U(  
RT`.S uN  
现金帐cash account ^%ZbjJ7|j  
ZZq]I
 
a;b mZh  
4FQB%3>*  
流水帐running account m&vuBb3  
U/}YpLgdD  
|?A:[C#X  
H j [!F%  
暂记帐||未定帐suspense account ^G(U@-0..  
Fi)(~ji:  
\.ukZqB3 0  
3fGL(5|_  
过期帐||延滞帐overdue account||pastdue account 2(I S*idq  
Z<D8{&AjS  
&~=FXe0S  
(;VlK#rnC  
杂项帐户sundry account =T!eyG
E  
?7=c`  
) _n=it$  
?}RPnf  
详细帐单||明细表detail account .jUM'; l  
3 C{A  
IJ]rVty  
_mWVZ1P  
呆帐bad account Ie4\d2tQ;  
<*Nd%C
a  
&NKb },~  
p<[MU4  
会计项目title of account 1-V"uLy@gC  
"7q!u,u  
}1 ,\*)5  
v}LI-~M>U  
会计薄||帐薄account-book QUeuN?3X\  
`G0k)eW
 
EDT9O  
S=}1k,
I  
营业报告书||损益计算表account of budiness||business report A!cY!aQ  
&%]v0QK  
qxB|*P`  
nuH=pIq6x  
借贷细帐||交验帐account rendered $J8g)cS  
mW2D"-s  
nz|6CP  
Vy =P*  
明细帐account stated .Hnhd/ c  
qv
^P  
gky+.EP.  
ZIN1y;dJ  
与…银行开立一户头to open an account with /!?b&N/d)  
e"y-A&|  
Q6T"8K/  
+E^2]F7Zk  
与…银行建立交易to keep account with q68CU~i*  
x<h|$$4S  
oam$9 q  
wBDHhXi0  
继续记帐to keep account   5@DC
o  
qt
(4?_J  
$K.DLqDt  
qV9}N-sS  
与…有交易to have an account with inY_cn?  
_\=x A6!  
*I!R0;HT  
|8pSMgN  
作成会计帐||有往来帐项to make out an account with 4E2#krE%  
o}DRp4;Ka  
mPU}]1*p  
IQ$!y,VJ  
清算||清理债务to make up an account XV/7K "  
E[WU  
^&D5J\][  
wz1nV}  
清洁帐目||与…停止交易to close ones account with No"i6R+  
-:95ypi  
I{I
p  
\=D+7'3  
结帐to close an account Ni8%K6]z  
[n2zdiiBd  
udT0`6l;  
v4Wq0>o  
清理未付款to ask an account||to demand an account #]dq^B~~  
R%4Yg(-Q  
0$ON`Vsu|  
tA^+RO4  
结清差额to balance the account with @ R[K8  
2 431v@  
whYk"N  
xT+#K5  
清算to settle an account||to liquidate an account||to square an account 8nng^  
4qQE9fxdY  
W/\pqH  
\s%g'g;  
审查帐目||监查帐目to audit an account ? V1ik[  
`v@Z|rv
,  
"f8,9@  
Fm=jgt3wv8  
检查帐目to examine an account L @
z[b^  
#q K .AZi  
cpl Ny?UIC  
pj<aMh  
转入A的帐户to charge the amount to As account 6/#+#T  
c0Bqm  
|||m 5(`S  
L*dGo,oN  
以计帐方式付款to pay on account KB
^8Z@(+  
Lc?"4  
|$6Ten[B#  
gxmo 1  
代理某人||为某人on ones account||on account of one Y#I8gzv  
q6N{N
>-D  
?FNgJx*\S  
x]yIe&*('  
为自己计算||独立帐目on ones own account h<)ceD<,  
 5k@T{  
T u%XhXl:j  
'zav%}b]L  
由某人收益并负风险on ones account and risk||for ones account and risk *^ Zt)U1$|  
}cI-]|)|2  
2+I5VPf  
xI<B)6D;f  
由某人负担for ones account||for account of one 4CchE15  
Go1xyd:k  
y\j[\UZKO  
nTc#I~\  
按某人指示||列入某人帐户by order and for account of one [L7s(Zs>  
J~xm[^0  
xv Xci W  
dl[%C6  
列入5月份帐目for May account wh8;:<|  
VRgckh m  
Ip`1Wv_  
s0]ZE\`H>  
编入某中帐项下to pass to the account of||to place to the account of IJKdVb~   
n:B)
{'S  
)X," NJG  
k>Fw2!mA^  
寄出清算书to send in an account||to send in render an account pGD-K41O]  
=BN<)f^*s  
QHja4/
 
L~e0^X
?  
支票薄cheque book FWU>WHX  
Gh.?6kuh  
%QrOEs  
wLiPkW  
支票陈票人cheque drawer 6W  
 AV|:v3  
)MSCyPp5  
!
( +M  
持票人cheque holder ?u&|'ASo  
(=WbLNBS  
AX&Emz-  
ctHQZ#.[(  
不记名支票cheque to bearer||bearer cheque a#+$.e5  
KztQT9kY  
cUP1Uolvn  
\!jz1`]&{  
记名支票||认人支票cheque to order fj['M6+wd  
!-n*]C  
<+ r~?X_  
A@?-
"=h}  
到期支票antedated cheque rN7JJHV  
7)1 %Z{Dy  
i;/;zG^=_  
J=8Y D"1  
未到期支票postdated cheque v!DK.PZbi  
=bP<cC=3b  
pYm#iz  
">_|!B&wb^  
保付支票certified cheque =`>e i  
G;#xcld  
]8OmYU%6V  
As5
l36  
未获兑现支票，退票returned cheque 6< -Cpc  
yK9EH
J$  
%XBTN  
S&y${f  
横线支票crossed cheque rx;;|eb,  
7JuHa /Mv  
7&HcrkP]  
Gg GjB
t  
普通横线general crossing DWx;cP8[  
IO7gq+  
{|OXiR
m'  
e2G;_:  
特别横线special crossing 4Ozcs'}  
:/6aBM?  
G(shZ=fq  
K?e16;  
空白支票blank cheque %dr*dA'  
P0_Ymn=&  
1#;^Z3  
.X(qs1  
失效支票，过期支票stale cheque ;.xKVH/@  
C|g1:#0  
vA ZkT"  
thX4-'i  
普通支票open cheque x[)]u8^A  
vaHtWz!P  
#PPHxh*S  
FqGMHM\J  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~#VDJ[Z  
B<Cg_C  
Y`$\o  
0 |?N  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }M"])B I  
t5i58@{~  
2!CL8hG5:  
FL^t}vA  
支票换现金||兑现to cash a cheque Hi$N"16A5z  
~@QAa (P.  
ob9od5Rf  
@x A^F%(  
清理票款to clear a cheque "+`u ]  
I1s= =  
Jy"\_Vvl  
sKs`gi2  
保证兑现to certify a cheque YwZx{%
f  
l=Jw6F+5  
(Uu5$q(  
IZ^:wIKo{  
填写支票数额to fill up a cheque omPxU2Jw  
aR@+Qf  
\Nf#{  
Z!fbc#L6  
支票上划线to cross a cheque #cW:04  
y] O&w{m$  
+eKL
wM  
L})*ck
 
开发支票to make out a cheque Uugq.'>  
gcO$
T`  
8cMX
=P  
xC0y2+)|  
签发支票，开立支票to draw a cheque||to issue a cheque 8:*ZuR|~  
(]&B'1b  
3,*A VcQA  
XN?my@_HpM  
透支支票to overdraw a cheque #uC}IX2n  
*uccY_  
ZWjje6  
r~oUln<[  
背书支票to endorse a cheque 9&C8c\Y  
g3Hi5[-H  
)"{}L.gC6  
U,fPG/9  
请付票款||清付票款to pay a cheque||to honour a cheque +7 j/.R  
KjF8T7%  
N:#$S$  
aC Iz(3^  
支票退票to dishonour a cheque mF4OLG3L0  
63$`KG3  
Fe$o*r,  
q;f L@L@-  
拒付支票to refuse a cheque n+<  
Qz2jV
 
usoyH0t!?  
>f-RzQ k  
拒付支票to stop payment of a cheque /n$R-Q  
{,T=Siy  
1~2+w]-kU  
$$Ibr]$5  
提示要求付款to present for payment 0a@tPskV  
Eg2jexl
 
.A6pPRy e  
CO@ kLI  
见票即付持票人payable to bearer W>&*.3{
v  
s,/C^E  
Yb[)ETf^  
10r!p:D  
支付指定人payable to order ;yjw(OAI*  
At[Sk
G}b  
L>hLYIW  
j':<7n/A  
已过期||无效out of date||stale n
? =O@yq  
Qn-nO_JL  
fT?m~W^  
0A8G8^T  
请给出票人R/D||refer to drawer _Vt9ckaA  
f8f3[O!x  
zA$ f$J7\^  
:iQJ
9Hdz  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q%]5/.J  
)/OIzbA3#  
2pSp(@N3  
V}Q`dEk2r  
文字与数字不一致words and figures differ XMxm2-%olP  
Yb Z?["S&  
Z3u6m0!  
<RH%FhT  
支票 Dd, &a  
NQiu>Sg  
时间已过account closed ! z5c+JqN  
QMX  
Klu0m~X@  
Y q|OX<i`K  
更改处应加盖印章alterations require initials <9$Pl%:  
]S@DVXH  
!g|[A7<|  
c3<H272\  
W!=ur,F+  
fti0Tz'  
时间已过effects not cleared i_`Po%   
r9D 68*H  
0dD.xuo r  
@|OGxQo
C  
停止付款payment stopped K>\v<!%a  
j!0-3Y Kv  
$t5>1G1j7  
N?A}WW#  
支票毁损cheque mutilated GFnwj<V+{  
5~#oQ&  
\t&8J+%  
}<'ki ;  
汇款||寄钱to remit||to send money v!n|X7  
c% ?@3d  
*N6sxFs  
3YUF\L]yyw  
寄票供取款||支票支付to send a cheque for payment b`;&o^7gMO  
7MKZ*f@x;  
!9V; 8g  
o?#-Tk b  
寄款人a remitter 2@N-#x'  
(&_~eYZU  
ybIqn0&[  
9sv#TT5V  
收款人a remittee 3?!c<^"e  
:#N]s  
%h
z5)  
D7jbo[GgS  
国外汇票foreign Bill eG
.s|0`  
7Fzr\&  
}%y5<n*v\  
nLrCy5R:  
国内汇票inland Bill l @E {K|
 
G6\`Iy68/v  
1k$5'^]^9]  
ZF<$6"4N  
跟单汇票documentary bill A9GSeW<  
PT4iy<  
6y{CM/DC  
q$<VLrx  
空头汇票accommodation bill Z:,`hW*A6  
YYe=
E,q  
iBKH\em/  
IfP?+y
Pa  
原始汇票original bill %."w]fy>P  
%T}*DC$&S  
[mG!-
.ll  
u})8)  
改写||换新票据renewed bill ,OMdLXr  
O6\c1ha  
Nr*o RYY  
0R-W9qP  
即期汇票sight bill||bill on demand >``  
Vw&#
Lo  
.W\x{h  
jZe/h#J)[  
…days after date||…days after date…日后付款 +'[/eW  
pMf ?'l  

7oCY@>(f  
q{L-(!uz7_  
…months after date||…months after date…月后付款 ;):E 8;B)  
"z*?#&?,  
AU8sU?=  
n3\~H9  
见票后…日付款…days after sight||…days sight 3/,}&SX  
"9NWsy}<c  
wEU=R>j
.  
R)=){SI:1)  
见票后…月付款…months after sight||…months sight 5YgT*}L+,  
bUuQ"!>ppu  
gzDfx&.0  
7gRR/&ZK  
同组票据set of bills ?*~sx=mC  

/1xBZfrN  
Ir Y\Q)  
Ns\};j?TU*  
单张汇票sola of exchange||sole of exchange }>b@=5O  
wVF qkJ  
;B{oGy.  
y&wo"';  
远期汇票usance bill||bill at usance ehZ /J5  
okO\A^F  
Ieh<|O,-C  
$gCN[%+j  
长期汇票long bill qCF&o7*oN  
8zho\
'  
D nd  
PE?ICou  
短期汇票short bill UMK9[Iy$<M  
k+hl6$:Qj%  
XR$i:kL,,  
t~":'le`zr  
逾期汇票overdue bill $Xqc'4YOZ  
X(Z(cY(  
1E0!?kRK  
$v5 >6+-n  
宽限日期days of grace S#Tu/2<}  
#oN}DP
 
qI<c47d;q  
CV 2#G*  
电汇telegraphic transfer （T.T）  Ve<f}  
pdjRakN  
 %\~U>3Q  
8fK/0u^`d  
邮汇postal order||postal note （Am.）||post office order||money order $UpWlYwG  
$"MGu^0;1  
e{^^u$C1.e  
-vc ,O77z"  
本票promissory note （P/N） C u
1G8t-  
~(:0&w%e  
??(
"0U  
E%a&6W  
押汇负责书||押汇保证书letter of hypothecation BnaI30-  
"Jdi>{o8  
T# gx2Y  
]@}o"Td  
副保||抵押品||付属担保物collateral security zjzEmX  
F l}!3k>c  
! >/J]/4>  
>~tx8aI{  
担保书trust receipt||letter of indemnity XD80]@\za  
.:e#!~Ki  
uuL(BUGt-  
sejT] rJ  
承兑||认付acceptance kYR^  
A+FQmLS  
qLl4t/p  
Bj\Us$cZ  
单张承兑general acceptance "~Zdv}^xS  
O'QnfpQ*9  
j,z)x[3}  
:z6?  
有条件承兑qualified acceptance p\Iy)Y2Lf!  
Qh*}v!3Jo  
-OnKvpeI  
VFm)!'=I  
附条件认付conditional acceptance !(3[z>  
&%eM  
dTte4lh  
9E|
QPT  
部分认付partial acceptance   L=P8;Gj)