[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。   A<qTg`gA  
会计报表statement of account nysUZB  
5 ({t4dm  
y6[IfcN  
*Of4o  
往来帐目account current 83 Q4On  
/$'AjIg4:&  
G}:lzOlM H  
5[YDZ7g"~  
现在往来帐||存款额current accout :=/>Vbd: )  
*22nVKi{  
7zSLAHW  
2gq9k}38  
销货帐account sales sU@nc!&Y@  
fv
9V7  
\0vr>C  
Htgx`N|  
共同计算帐项joint account ,kF}lo)  
f=mZu1(FZ  
Y!gCMLL  
 .5y+fL  
未决帐项outstanding account h >s!K9  
\3S8 62B7  
}9W4"e2)  
fvF?{k>~}  
贷方帐项credit account||creditor account HLZ;8/|48m  
.[JYj(p  
Gq }U|Z  
v4.#;F.\m  
借方帐项debit account||debtor account S7L=#+Z  
0iw
ZT&O  
UmclTGn  
5&q8g;XiEM  
应付帐||应付未付帐account payable )>`G  
JaL%qco  
"0cID3A$  
R]btAu;Z  
应收帐||应收未收帐account receivable U}PiY"S<  
=MLcm^b  
kZerKP  
Hr]h Jc  
新交易||新帐new account Y~(Md@!0S  
@p NNq
  
cQ"~\  
YGPy @-,E  
未决帐||老帐old account L>a  
AbYqf%~7`l  
i2&ed_h<?  
Jh?dw3Ai^  
现金帐cash account (;57Vw  
qQsku;C?i  
?}a;}Q6  
(3#Cl 1]f  
流水帐running account mHBnC&-/  
f1_<G  
NCk r /#!  
d~:!#uWyFk  
暂记帐||未定帐suspense account )Ib<F7v  
<B6&I$Wc+  
8$ma;U d  
%JHGiCv|  
过期帐||延滞帐overdue account||pastdue account sh`s/JRf  
N.]qU d  
]):<ZsT  
72Iy^Y[MX  
杂项帐户sundry account R@6zG Z1  
0DmMG  
~YRDyQ:%T  
OQ>x5?um  
详细帐单||明细表detail account 1I<rXY(a`  
-sjd&)~S[  
]) rrG/3  
;r>snJ=M  
呆帐bad account )6Ny1x+  
?F6pEt4  
C0 /g1;p(  
ALNc 'MW!  
会计项目title of account L2pp6bW  
Okm{Xx  
u\LFlX0sO  
u9}
1)9  
会计薄||帐薄account-book ,^x4sA[/  
.Y3pS/VI  
m"fNK$_
d  
B,K>rCZ/  
营业报告书||损益计算表account of budiness||business report ;zIP,PMM  
l
d^=#]g  
'C:>UlzLy  
_=NwQu\_F  
借贷细帐||交验帐account rendered <0QH<4  
1e>s{  
N^pJS6cJkl  
n
iqN{  
明细帐account stated NL
rPSqz  
phn9:{TI  
;B?DfWX  
%c [F;ug  
与…银行开立一户头to open an account with 1 29q`u;  
1\g6)|R-+  
<%Ostqj  
H'LD}\K l  
与…银行建立交易to keep account with 59%tXiO  
{.De4]ANh  
Q"t<3-"  
Mnz!nWhk  
继续记帐to keep account )E,\H@A  
XP1~d>j  
59!Fkd3  
B7]C]=${m  
与…有交易to have an account with E[*Fz1>
 
c{&*w")J  
8S<@"
v  
@EDs~ lPv  
作成会计帐||有往来帐项to make out an account with RgGyoZ  
m<w"T7  
C%U`"-%n@7  
g=]u^&  
清算||清理债务to make up an account g*F'[Z."  
}j^\(2  
~",`,ZXQy  
[<{Kw=X__2  
清洁帐目||与…停止交易to close ones account with dpFVN[\oK  
lr{?"tl_  
.%^]9/4  
:OkT? (i  
结帐to close an account i@B[ eta  
qKE:3g35  
|< Gl91  
T<L^N+<,{N  
清理未付款to ask an account||to demand an account pFm=y#!t  
DF g,Xa#  
~{D[ >j][  
!Yw3 d   
结清差额to balance the account with S_T1y  
n f.wCtf].  
\|Ul]1pO8  
`KCh*i  
清算to settle an account||to liquidate an account||to square an account ~j#]tElb  
T`9 u!#mT=  
(lGaPMEU}  
=e}H'5?!  
审查帐目||监查帐目to audit an account 6}(J6T46M[  
581e+iC~<H  
=Me5ftw  
J8"[6vId~  
检查帐目to examine an account zOSs[[  

XgxX.`H7  
?0 m\(#  
Hzhceeh_+  
转入A的帐户to charge the amount to As account Mze;k3  
cwuO[^S}  
U|5nNiJM  
$rhgzpZ!X_  
以计帐方式付款to pay on account uU> wg*m  
u1~9{"P*  
T /mI[*1xI  
s (0*  
代理某人||为某人on ones account||on account of one v"MX>^/<  
7]BW[~77  
/\w)>0  
V=X:=  
为自己计算||独立帐目on ones own account O0:)X)b  
xEltwuDd?  
ZZj~GQL(S  
t'~/$=9}  
由某人收益并负风险on ones account and risk||for ones account and risk p:OPwD+  
KYkS9_yF  
y')RT R{>M  
`Bw9O%]-S  
由某人负担for ones account||for account of one 8LI-gp\ 2  
:qvI%1cP=  
DS2)@  
pCu!l#J  
按某人指示||列入某人帐户by order and for account of one $x#FgD(iI  
<|*'O5B  
3loY qeP  
D-U<u@A4  
列入5月份帐目for May account X]y)ZF26  
v`c$!L5  
;+I/I9~  
m3^/:<  
编入某中帐项下to pass to the account of||to place to the account of r{sebE\ ;  
m))<!3  
vNW jH!'  
&6j<ca  
寄出清算书to send in an account||to send in render an account H2r8,|XL  
vMs;>lhtg  
/:\3 \{?0m  
Vi] c%*k  
支票薄cheque book a1.|X i'/z  
j+8TlVur  
tQ~WEC  
D%7
kBfCb  
支票陈票人cheque drawer 31Mc<4zI8  
() ;7+  
(HKm2JuFG  
FY*0gp  
持票人cheque holder Dy@NgHe  
B4Oa7$M/U  
$0 zL  
`.WKU"To  
不记名支票cheque to bearer||bearer cheque 1*b%C
"C  
YKd?)$J  
RUh{^3;~  
u5M{s;{11r  
记名支票||认人支票cheque to order J"|$V#  
%'O(Y{$Y.  
V@-GQP1  
&2pM3re/f  
到期支票antedated cheque W78-'c  
!Sh5o'D28  
$dw;Kj'\  
-v@^6bQVp  
未到期支票postdated cheque j,jUg}b  
n//a;m  
'|R|7nQAj  
8;3
F
TF  
保付支票certified cheque !iqz 4E  
-H]O&u3'c  
qChPT:a  
9z}kkYk  
未获兑现支票，退票returned cheque H/f= 2b  
S/jHyJ,  
WU_Q 7%+QS  
&>{L"{  
横线支票crossed cheque 6j#5Ag:  
0g4cyK~n]  
$=R\3:j  
o\[nGf C&  
普通横线general crossing r; !
us~  
4R6 .G
O  
']x]X,  
-tZb\4kh  
特别横线special crossing 0@;E8^pa  
c7_b^7h1  
G>"[nXmcu  
:;QLoZh^  
空白支票blank cheque 4r$t}t gX  
}e)l
tp|  
u"ow?[E  
yjr!8L:m  
失效支票，过期支票stale cheque ^<< Wqmx  
7Y_S%B: F  
4ed( DS N  
<K)^MLgN  
普通支票open cheque 0 {w?u%'  
O,7P6  
5}1cNp6@  
yNO5h]o  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Yx,  
e-Eoe_k  
o zv><e#  
d6_ CsqV  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sb;81?|  
DBO
z<|  
1Azigd0%  
P
b !kl #  
支票换现金||兑现to cash a cheque I'C{=?  
gXG1w>  
}F-WOQ  
ms<?BgCSz  
清理票款to clear a cheque T*z >
A  
Hl]3F^{  
.F9>|Xx[  
:H6Ipa  
保证兑现to certify a cheque %3Y&
D]  
%U'YOE6  
e1K,4Bq  
U<*ZY`B3  
填写支票数额to fill up a cheque ze]2-
B4  
]^"*Fdn  
TR]~r2z  
S=2-<R  
支票上划线to cross a cheque 'a*tee ^RS  
1S<V,9(  
8hGp?Ihu  
) =sm{R%T  
开发支票to make out a cheque  |G{TA  
:FB#,AOa_  
F+|zCEc  
2\W[ ItxL0  
签发支票，开立支票to draw a cheque||to issue a cheque *s<FEF  
!XQG1!|ww  
9)'L,Xt4:T  
rm
<(6zY  
透支支票to overdraw a cheque pGh2 4E  
<S%M*j  
hQvSh\p  
a6fMx~  
背书支票to endorse a cheque xn}sh[<:P  
-Z Bk^p  
pX+`qxF\  
pl%3RVpoc  
请付票款||清付票款to pay a cheque||to honour a cheque '*|Wi}0R  
Z25^+)uf*U  
8" XbW7^o  
r1]shb%J?  
支票退票to dishonour a cheque 1 @tVfn}  
\|RP-8  
Y]Td+Zi  
5Z,^46J  
拒付支票to refuse a cheque ?dY}xE  
y7txIe!<5  
P'xq+Q  
7FMO''x  
拒付支票to stop payment of a cheque }mzM'9JH  
cK"b0K/M?B  
uAwT)km {  
" P c"{w  
提示要求付款to present for payment Tn8Z2iC  
B>Mr/'  
$_%yr ~2  
76(-!Z@=J  
见票即付持票人payable to bearer [RTB|0Q  
UB|f{7~&  
615, P/  
B0T[[%~3M  
支付指定人payable to order =Wn11JGh  
wK!4:]rhG  
]W -l1  
>LRt,.hy6  
已过期||无效out of date||stale :''^a  
L&H4fy!>  
dq?{?~3  
?kMG!stgp}  
请给出票人R/D||refer to drawer VQI  
E w~piuj  
,IX:u1mO  
=yJJq=!  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f.SV-{O_  
r^3/Ltd5/  
% 5.aC|^}  
OW!cydA-  
文字与数字不一致words and figures differ y8=p;7DY  
$J}d6%   
HF>Gf2-C  
=g|e-XC  
支票 c@H:?s!0R  
KKpO<TO  
时间已过account closed [ aC7  
Hg$t,\j  
/;>U0~K  
[
^sv.  
更改处应加盖印章alterations require initials A<-Prvryt  
`@?f@p$(B  
-ZwQL="t  
jzCSxuZ7O  
baJ(Iy $XT  
aBv3vSq>Q  
时间已过effects not cleared I!'PvIyO  
w;@DcX$]  
*9V;;bY#  
-XNjyXm2  
停止付款payment stopped  }NX9"}/  
4JF)w;X}  
F|.,lb |L  
Zqwxi1  
支票毁损cheque mutilated FgA'X<  
uLFnuK  
Hjl{M>z  
uFxhr2 <z  
汇款||寄钱to remit||to send money 9gFb=&1k  
ukM11LD5x  
022nn-~  
Y JzKE7%CO  
寄票供取款||支票支付to send a cheque for payment 3u]#Ra~5  
V^Gz7`^  
` @.  
`R:p-"'b  
寄款人a remitter kT|{5Kn&s  
o&M2POI~q  
9e^H
TUFbG  
x\HHu]  
收款人a remittee K5X,J/n  
(Uk1Rt*h  
%N}OMc.W  
FtBYPSGz  
国外汇票foreign Bill 0sxZa+G0o  

Hj&mwn]  
o#(z*v@  
fa#xEWaFr  
国内汇票inland Bill -"*UICd  
00s&<EM  
7)Zk:53]  
BGAqg=nDV  
跟单汇票documentary bill F3k]*pk8w  
r8PXdNg  
'EF\=o)^Y  
E+XpgR
5  
空头汇票accommodation bill > Y7nq\  
8S;]]*cD~  
~pM\]OC  
c*0pF=3  
原始汇票original bill kaSi sjd  
+RIG8w]  
yO@KjCv"  
,P G d  
改写||换新票据renewed bill P}=u8(u  
{a>a?fVU  
Rx';P/F0C  
'k|?M  
即期汇票sight bill||bill on demand bcgh}D  
^A9D;e6!-  
? _
Sf  
<hG=0Zcr  
…days after date||…days after date…日后付款 q:OSQ~U_  
 UsT+o  
8J60+2Wa  
j@OGl&'^-  
…months after date||…months after date…月后付款 %onUCN<O`  
OC0dAxq  
:]?y,e%xu,  
8u+FWbOl]  
见票后…日付款…days after sight||…days sight ?Bg<74  
U}
9B wr^  
P(z#Wk  
IfyyA  
见票后…月付款…months after sight||…months sight \U^0E> d  
" oWiQ{\IP  
QBi&Q%piy  
,`<w#  
同组票据set of bills u _0&`zq  
gQpF(P  
?NazfK  
+qz"+g  
单张汇票sola of exchange||sole of exchange &r0b~RwUv  
PFP/Pe Ng;  
Kv**(~FNnH  
jI`1>>N&1  
远期汇票usance bill||bill at usance m%8idjnG  
L,I5/K6  
4JlB\8rc  
t?[|oz
:v  
长期汇票long bill 
o)NQE?  
g.CUo:c  
H^T
h]-Zl  
U p1 &(
 
短期汇票short bill P#`Mg@.  
.A;D-"!  
zP\n<L
5  

!ueyVE$1  
逾期汇票overdue bill d',OQ,~{  
D
;@*  
}m6zu'CV  
e}qG _*  
宽限日期days of grace 3EGQ$  
-Fcg}\9  
a<CN2e_Z  
E;l|I A/7  
电汇telegraphic transfer （T.T） eT??F  
[<~1.L^I  
d ]LF5*i  
,3^gB,ka  
邮汇postal order||postal note （Am.）||post office order||money order } $:uN  
tz(\|0WDQ  
'n>
,+,&  
ZVo%ssVt  
本票promissory note （P/N） \k?uh+xl  
g(d9=xq@k  
YmP`Gg#>p  
E}U[VtaC  
押汇负责书||押汇保证书letter of hypothecation PCl@Ff  
PZn[Yb:  
<I.anIB:U  
m>4jRr6sF  
副保||抵押品||付属担保物collateral security np|3 os  
! mFx= +  
"eWN52  
R/)cEvB-0  
担保书trust receipt||letter of indemnity S4RvWTtQV  
0i}4T:J@`  
R:+2}kS5e{  
cr!6qv1  
承兑||认付acceptance t7|uZHKK  
}]w/`TF  
^4@~\#$z  
w*.q t<rH)  
单张承兑general acceptance +QcgLq  
Z5aU7  
9W$d'IA  
ZKKz?reM'  
有条件承兑qualified acceptance Y40Hcc+Fx  
"kC uCc  

et|P5%G  
j{,3!  
附条件认付conditional acceptance :>gzWVE<  
h>v;1QO9D  
H"PnX-fGN  
wT?.Mte  
部分认付partial acceptance   0RY{y n3