[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。   -cP7`.a  
会计报表statement of account wjc&S'[  
M~,N~ N1  
gUHx(Fi[4  
bd)'1;p  
往来帐目account current 28x:]5=jb  
3:"w"0[K3  
ne9- c>>  
%=`wN^3t2  
现在往来帐||存款额current accout Y4Y~ep  
$~)YI/b  
0I['UL^!F  
iph
}!
3f  
销货帐account sales %:e.E
S  
A5?q&VS}p  
EaKbG>  
kcG_ n  
共同计算帐项joint account /_qW?LKG/  
7ro&Q%  
b!oj3|9  
yV
?qX\~*  
未决帐项outstanding account Q:U>nm>xA  
Jp"yb`w  
M2pFXU?]  
2KtK.2;7  
贷方帐项credit account||creditor account X+kgx!u'y  
3nnoXc'  
zEk/15  
$0XR< D  
借方帐项debit account||debtor account zvK'j"Wq=  
W5,&*mo  
$8WWN} OC  
[,56o Md~  
应付帐||应付未付帐account payable ,Q<mU
4  
Z -fiJ75  
Q?>DbT6  
__Zex5Y#-  
应收帐||应收未收帐account receivable $i@I|y/  
3?e~J"WXC5  
JFFluL=-  
Z rv:uEl  
新交易||新帐new account 7~Z(dTdSG  
x;{Hd;<YF  
X& mD/1  
otX/sg.B*  
未决帐||老帐old account hBi/l
Hu'  
+Jh1D_+!9  
'0w</g  
h"7~`!"~  
现金帐cash account 54]. p7  
foUB/&Ee  
055C1RV%  
{krBAz&  
流水帐running account +o?;7  
ow{J;vFy\  
+ZOK
fX  
%{-r'Yi%  
暂记帐||未定帐suspense account Eq|5PE^7  
6MNrH  
vXm'ARj  
G=]ox*BY  
过期帐||延滞帐overdue account||pastdue account 8u%,5GV>Xr  
q%LjOPE V  
}bSDhMV;  
d$"?8r4:K  
杂项帐户sundry account WLA&K]  
ST2:&xH(  
6-z(34&N  
H:S<O%f  
详细帐单||明细表detail account $[Q;{Q  
pHXs+Ysw +  
w{ ;Sp?Os  
v VP.9(  
呆帐bad account nxB[To*P  
=3ovaP  
e_"m\e#N  
IXG@$O?y/  
会计项目title of account TF9A4  
'E&tEbY  
<<b]v I  
TOhWfl;  
会计薄||帐薄account-book zU0SlRFu  
#m17cDL  
iL2__TO  
TB-dV'w  
营业报告书||损益计算表account of budiness||business report  S'\e"w  
\B^NdG5Y  
_a f $0!  
8 /%{xB^  
借贷细帐||交验帐account rendered ~KRS0^  
wqi0%Cu*  
vZW[y5  
)E}@h%d  
明细帐account stated z(>QGzyc  
8t. QFze?  
+xvn n  
q#@r*hl  
与…银行开立一户头to open an account with 
c&
I  
%`QgG   
\Z,{De%  
bkc*it  
与…银行建立交易to keep account with 6ypLE@Mk  
PXqG;o*Q*?  
M9""(`U  
U1HG{u,"y  
继续记帐to keep account }Z{FPW.QK  
R7U%v"F>`  
!^ad{#|X  
PR]b]=  
与…有交易to have an account with zhm0J-g  
N#ZWW6  
lx=tOfj8  
s2<[@@@q  
作成会计帐||有往来帐项to make out an account with H%XF~tF:  
\=7jp|{Yl  
" .%d{z}vz  
1.+6x4%rV  
清算||清理债务to make up an account X
9NP,6  
d$n31F  
V.z8 ]iG  
Mn/@?K?y  
清洁帐目||与…停止交易to close ones account with o<%0|n_O&  
pu+Q3NfR  
HFI0\*xn(  
atF#0*e>  
结帐to close an account A=5Ebu!z  
bc4V&  
ruGeN  
*m^\&  
清理未付款to ask an account||to demand an account BV`\6SM~  
\ ZE[7Ae  
)Z:D}r8[  
=u?aP}zc  
结清差额to balance the account with (S?Y3l|  
&e@)yVLL  
4l%1D.3-O  
~ r!(V;k{  
清算to settle an account||to liquidate an account||to square an account {x.0Yh7  
W.?/p~  
pm,xGo2  
$\Y&2&
1s  
审查帐目||监查帐目to audit an account Y}v3
J(l  
<JH,B91  
[#q]B=JB  
a!E22k?((z  
检查帐目to examine an account [)1vKaC  
Jp_#pV*}:  
flo$[]`.7  
nAEyL+6U  
转入A的帐户to charge the amount to As account 8>,w8(Nt  
z&t
C5]#  
U
]~@_j  
]5c(:T F  
以计帐方式付款to pay on account 3g;,   
)\=
xPfs  
~cCMLK em  
p>;@]!YWQ  
代理某人||为某人on ones account||on account of one xNf}f 9l  
8zD>t~N2C  
B(++*#T!^m  
ZQ_6I}i")  
为自己计算||独立帐目on ones own account T5."3i  
7>__ fQu  
, :#bo]3  
{9U!0h-2"  
由某人收益并负风险on ones account and risk||for ones account and risk tLTavE[@  
@%R4V[Lo.  
`a4&_`E,p  
)6C+0b*  
由某人负担for ones account||for account of one $M 8&&M  
G/<zd)  
QMsq4yJ)%  
,UMr_ e{|  
按某人指示||列入某人帐户by order and for account of one &Mk!qE<:N  
r |C.K  
#f2k*8"eAF  
j#n ]q{s4  
列入5月份帐目for May account oQ<[`.s  
)}`z<)3jP  
C~q
Z&  
/'rj L<M  
编入某中帐项下to pass to the account of||to place to the account of FfJp::|ddr  
B>^6tdz  
'K?h6?#  
j2MA['{  
寄出清算书to send in an account||to send in render an account #&}- q RA  
vn^O m-\  
DQQ]grU  
})/P[^  
支票薄cheque book @|a
nu&Hm  
#c^]p/  
0!\C@wnH  
;`78h?`  
支票陈票人cheque drawer 3\XNOJH  
)4 4Y`v  
Xxg|01  
@ep.wW  
持票人cheque holder &)1.z7T  
MeEa|.  
j~-N2b6z  
L7
C ;l,ot  
不记名支票cheque to bearer||bearer cheque 2<EV iP9  
SsZC g#i  
-qIi.]/f"9  
JY,$B- l  
记名支票||认人支票cheque to order ,TQec:B  
lvke!~#  
=OHX5:Z  
VhUWws3E  
到期支票antedated cheque f8:nKb>nq$  
e"S?qpJK  
ZbYC3_7w  
pWV_KS  
未到期支票postdated cheque Fc1!i8vv  
t`Z'TqP R  
k:Pn.<  
X,k^p[Rcu  
保付支票certified cheque Ss>pNH@c  
8_('[89m  
@|b-X? `  

,UY1.tR(  
未获兑现支票，退票returned cheque i/9iM\2  
( eTrqI`  
QRQZ{m  
7}X1A!1  
横线支票crossed cheque tAAMSb9[d  
h3
?>jE=H  
(s3k2Z  
zXY8:+f  
普通横线general crossing :<J7g`f  
-l= 4{^pK  
"2cOSPpQL  
d?fS#Ryb  
特别横线special crossing DSU8jnrL  
&b} \).5E  
EQm{qc;  
&i5@4,p y9  
空白支票blank cheque f{P1.?a  
k>($[;k|b  
_Si=Jp][  
k*$WAOJEW  
失效支票，过期支票stale cheque Cyg2o<O@  
DDeU:  
ukiWNF/  
I&1Lm)W&  
普通支票open cheque ix!xLm9\  
6'#5Dqw"r  
:$k*y%Z*N&  
oYqHl1cs  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (;{X-c}?  
sW]_Ky.]  
@2>UR9j  
{MgRi7  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /|?$C7%a\D  
igxO:]
?  
2HeX( rB  
I"Zp^j  
支票换现金||兑现to cash a cheque NM3;l}Y8  
=~1EpZ  
I

oDT  
G2`z?);1b  
清理票款to clear a cheque ,2M}qs"P7G  
Z8SwW<{ $  
|}=eY?iXo  
E%mEfj7  
保证兑现to certify a cheque .#( vx;  
y]h0c<NP  
e*:K79y  
LF7-??'  
填写支票数额to fill up a cheque _uIS[%4g  
'(vZfzc{J  
ER"69zQg|2  
hYJzF.DW<$  
支票上划线to cross a cheque -#Zdf|  
YG\#
N+D  
:q9!  
Q %o@s3~O  
开发支票to make out a cheque
X*2W4udF  
PT /Nz+  
7e"}ojt$  
6K.2VY#  
签发支票，开立支票to draw a cheque||to issue a cheque `zQuhD 8W  
$TIeeTB  
rW?Wd Eg  
'`jGr+K,wU  
透支支票to overdraw a cheque \g}]u(zg%  
s$M(-"mg  
@| z _&E  
/QXUD.( 8  
背书支票to endorse a cheque m{q'RAw  
` Ig5*X4|  
3TwjC:Yhv2  
Q#g`D,:o%~  
请付票款||清付票款to pay a cheque||to honour a cheque ^j}C]cq{Xg  
uxfh?gsL  
C~En0G1  
]_s3<&R  
支票退票to dishonour a cheque \YvG+7a  
~]KdsT(=_  
4"P9z}y=i  
&_L@hsm  
拒付支票to refuse a cheque |*bUcS<S  
i2<z"v63  
o}AXp@cqi  
CNNqS ^ct  
拒付支票to stop payment of a cheque t'44X  
5Kzt8Tv[  
)@wC6Ij  
Rta}*  
提示要求付款to present for payment *;A ;)'  
<F 9-$_m  
~5HkDtI)  
I*rUe#$  
见票即付持票人payable to bearer i~u4v3r=  
w.m8SvS&b  
qk& F>6<9*  
T@W:@,34  
支付指定人payable to order OUulG16kK  
YSnh2 Bq  
^+(5 [z  
/M2in]oH  
已过期||无效out of date||stale tc~gn!"  
B}"R@;N  
8Ths"zwn  
yy3r h(ea  
请给出票人R/D||refer to drawer '{d_q6,%  
!Rv ;~f/2  
!u7KgB<=/F  
!9d7wPUFr  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j7!u;K^c  
ZKi&f,:  
Z `-$b~0  
hW*o;o7u  
文字与数字不一致words and figures differ MIJuJ]U
}  
=3(v4E':5  
$0Y`>3  
X'OpR  
支票 -zK>{)Z=q  
_T)y 5/[  
时间已过account closed @<W

` w  

N'b GL%  
>.wZEQ6QK  
Cd'D ~'=  
更改处应加盖印章alterations require initials I9kz)Q o  
8^_:9 &)i  
p3P 8@M  
'aNkU  
hb3n- rO  
YnpN -Y%g  
时间已过effects not cleared 2Bt/co-~4  
.X!!dx1<  
u 7e$Mq  
c]pz &  
停止付款payment stopped 9R=avfI  
Gamn
,c9  
,i_+Z |Ls  
>nkVZ;tL  
支票毁损cheque mutilated 8u*<G bKGI  
C^q|(G)  
?0~g1"Y-*K  
5AT^puL]]  
汇款||寄钱to remit||to send money +?\JQ|  
aR2N,<Cp5  
}8#olZ/(q  
RLf-Rdx/  
寄票供取款||支票支付to send a cheque for payment {t;o^pUF  
Oti;wf G7o  
c|<F8n  
NVzo)C8kb  
寄款人a remitter 2P:X_:`~[  
5 3pW:`  
hk !=ZE3  
RxP~%oADw  
收款人a remittee rl.K{Uad  
K+Him] b  
#ed|0  
A^aY-V  
国外汇票foreign Bill u-~ec{oBu  
H:~bWd'iz  
fDr$Wcd~  
kw59`z Es  
国内汇票inland Bill 8i;1JA  
_sy{rnaqvb  
eX\v;~W*  
r2:{r`ocM  
跟单汇票documentary bill i?^ L" ,[  
o?ug`m"  
M2%@bETJ  
L\mF[Kd#+T  
空头汇票accommodation bill F
KL4`GEm  
U_ VP\ 03  
!WXV1S  
,?LE5]  
原始汇票original bill [w}-)&c  
]Q FI>  
IWYQ67Yj   
|}{gE=]  
改写||换新票据renewed bill +aOev kY]  
pwMA,X/{  
Zwq \m.h  
_V3 z!aI  
即期汇票sight bill||bill on demand 8`S1E0s  
>!5RY8+  
v[|-`e*  
i7)J|(N2.  
…days after date||…days after date…日后付款 qBF|' .$^  
6!i`\>I]  
yoGG[l2k>s  
4evN^es'I_  
…months after date||…months after date…月后付款 xqSZ{E:  
0Fkr3x  

a)lCp  
T=/c0#Q|q  
见票后…日付款…days after sight||…days sight 8$c)]Bv  
7Td 9mkO  
Lvt3S .l  
.S:(O+#Gm  
见票后…月付款…months after sight||…months sight In4VS:dD  
G#Bm ">+  
6`-<N!  
!{,2uQXe  
同组票据set of bills .hckZx /  
st??CX2  
4Kt0}W  
H6Zo|n  
单张汇票sola of exchange||sole of exchange 3` IR ^  
mfj%-)l9  
WCY._H>|   
,fiV xnQ  
远期汇票usance bill||bill at usance &@xm< A\S  
w3i74C& 0  
N5W!(h)  
t[;-gi,,  
长期汇票long bill 6 _V1s1F  
%
>/&&(BE  
!pj&h0CR  
1 jLQij  
短期汇票short bill cRs\()W  
^PC;fn,I  
{li Q&AZ  
N[-$*F,:_  
逾期汇票overdue bill TP| ogF?  
x?rd9c
 
9b6U]z,  
gcI<bY  
宽限日期days of grace CqWO 0  
)Ko~6.:5H  
@ o<OI  
#'@@P6o5  
电汇telegraphic transfer （T.T） mS}.?[d"  
>;"%Db  
Vo[.^0  
XFWE^*e=B  
邮汇postal order||postal note （Am.）||post office order||money order 'k}w|gNB  
hKhad8  
^r<l#D,  
Za ?BpV~  
本票promissory note （P/N） 8LF=l1=~  
K}N~KDW R|  
p<pGqW  
< }.!G>X  
押汇负责书||押汇保证书letter of hypothecation Jj0:p"  
s(Wys^[g  
%p7onwKq0  
T+gH38!e  
副保||抵押品||付属担保物collateral security ?ec
R9X k  
$mf O:%  
j"Ew)6j  
PB*G#2W  
担保书trust receipt||letter of indemnity J
!|
R1  
;FuST  
}!r p H{y  
`tuGy}S2  
承兑||认付acceptance a".iVf6y  
}Q9+krrow  
cb|hIn\>7  
YADXXQ"
 
单张承兑general acceptance [
5 !{> L`  
4Wvefq"
 
Z6 -  
M<=e~';H  
有条件承兑qualified acceptance A!^r9?<  
vqVwo\oEdU  
`2\:b^h  
6~>h;wC  
附条件认付conditional acceptance ;*+H&  
a*&&6Fo  
}fef*>>}  
eNH9`Aa  
部分认付partial acceptance   JSylQ201