[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。   &7* |rshZ  
会计报表statement of account a1Q|su{H  
$0WO 4C%M  
8wGq:@#=  
)1Rn;(j9Re  
往来帐目account current oTOr,Mn0\6  
@y%4BU&>0  
ju Q&v>9W)  
H..g2;
D  
现在往来帐||存款额current accout g_lj/u]P  
?sQOz[ig;  
zbHNj(~  
c$?(zt;  
销货帐account sales UM$\{$  
/BB(ri G  
f49pIcAq  
Jy&O4g/'5  
共同计算帐项joint account C/Vs+aW n  
2e_ssBbb  
61|uvTX  
5W/!o&x~7  
未决帐项outstanding account hE>ux"_2/  
}{>)2S  
O@; ;GJ  
%:I\M)t}k  
贷方帐项credit account||creditor account \_?A8
F  
4W7  
O~t]:p9_  
x] [/9e  
借方帐项debit account||debtor account oej5bAi  
r0ml|PX  
Xup rl2+  
eQh@.U*S)  
应付帐||应付未付帐account payable ~WH4D+  
R`}C/'Ty  
[J0f:&7\  
L
]HtmI  
应收帐||应收未收帐account receivable E6"+\-e  
%LBa;M  
W[trsFP1?  
O <;Au|>*  
新交易||新帐new account qYD$_a  
8U,VpuQ:  
^%(HZ'$wC  
T b~|p_;o  
未决帐||老帐old account p=F!)TnJN  
X}T/6zk  
Hc?8Q\O:  
RLBeti>  
现金帐cash account <a9<rF =r  
yW:: `  
YbaaX{7^  
rG7E[kii  
流水帐running account |C:^BWrU*  
T(LqR?xOo  
Y+il>.Z  
0=N,y  
暂记帐||未定帐suspense account Lhg4fuos@)  
>uVo'S.  
S0,q@LV  
K9{3,!1  
过期帐||延滞帐overdue account||pastdue account '?
6j.ms M  
V0G[f}tm'  
8H,k0~D  
?1**@E0  
杂项帐户sundry account K,,'{j2#f  
30O7u3Zrb  
?aguAqG$  
%Iiu#- 'B  
详细帐单||明细表detail account t)mc~M9w  
V@nZ_.  
d(K}v\3!  
TPYh<p#  
呆帐bad account m%b#B>J,n  
!gcea?I  
MS]Q\g}U  
X%T%N;P  
会计项目title of account L^=G(op*  
o?^Rw*u0/  
R7A:K]iJ5  
Yq
'D-$@  
会计薄||帐薄account-book RIDl4c [  
?XV3Y3  
_ }cD_$D  
(mioKO )?v  
营业报告书||损益计算表account of budiness||business report :%h|i&B  
mNsd&Rk'  
6`X}Z'4.Ox  
vnS8N  
借贷细帐||交验帐account rendered ^v+p@k  
y&V'GhW!dd  
!Sl_qL  
bq9/d4
  
明细帐account stated !3{;oU%*  
lqmr`\@)  
Z@bSkO<Y  
;0`IFtz  
与…银行开立一户头to open an account with =2YXh,i  
=&<d4'(Qk  
L#%)@  
l&5Tft  
与…银行建立交易to keep account with X]o"vx%C  
]<K"`q2  
Xpt9$=d  
,N nh$F  
继续记帐to keep account 1vS-m
x  
K &%8w  
3#Iq5vT  
y.-Kqa~  
与…有交易to have an account with C;%dZ  
zZP/C   
li{!Jp5]1b  
B4 5#-V  
作成会计帐||有往来帐项to make out an account with $R+rB;=a
!  
q,> C^p|2b  
9aX!<Z  
h6}rOchj  
清算||清理债务to make up an account J/3$I  
:^-\KE`3  
d\zUtcJwC  
~,Yd.?.TI  
清洁帐目||与…停止交易to close ones account with fWb+08}C  
%xKZ"#Z#K  
`Y^l.%AZZ  
b
cT'!:  
结帐to close an account y.s\MWvv>u  
MTq/  
KzJJ@D*4M]  
abCxB^5VL  
清理未付款to ask an account||to demand an account bR;.KC3C
 
g9=_^^Tg  
i|xz   
c]i;0j? Dl  
结清差额to balance the account with 4TYtgP1  
6!N2B[9  
Z$B%V t  
"rfBYl`  
清算to settle an account||to liquidate an account||to square an account gdg``U;)p  
mD|Q+~=|e  
+zXcTT[V  
-f1lu*3\  
审查帐目||监查帐目to audit an account }Oqt=Wm  
P]OUzI,  
<_]W1V:0  
]h=5d09z  
检查帐目to examine an account AX{7].)F  
PS=q):R|  
6L)7Q0Z  
S]Di1E^r;_  
转入A的帐户to charge the amount to As account z@ `u$D$n  
h0HK~S#xBv  
J1Az+m  
Xbrc_V\_  
以计帐方式付款to pay on account C\OZs%]At  
{wgq>cb  
j(}pUV B  
3(nnN[?N,5  
代理某人||为某人on ones account||on account of one _Vf>>tuW  
Z[B:6\oQ  
.g?D3$|K  
0Wc_m;  
为自己计算||独立帐目on ones own account %NTJih`  
] W$
V#  
W$`#X  
C\vOxBAB  
由某人收益并负风险on ones account and risk||for ones account and risk Qpj[]c5  
mlUj%:Gm#  
rl&.|;5uH;  
=+I-9=  
由某人负担for ones account||for account of one qJ<l$Ig  
n)z:C{  
.p?SPR  
k@h0 }%  
按某人指示||列入某人帐户by order and for account of one SXN] ${  
nR wf;K  
tkkh<5{C   
cMoJHC,!  
列入5月份帐目for May account 7+IRI|d  
-WR<tkK  
k#7A@Vb  
SU6Aq?`@  
编入某中帐项下to pass to the account of||to place to the account of Bu+?N%CBi  
;*ULrX4[  
K5t.
OAA :  
Qw }1mRv  
寄出清算书to send in an account||to send in render an account y$_]}<b  
[tElt4uG  
,A)Z.OWOq  
k g Rys  
支票薄cheque book jzZ
]+'t  
e&Q w\Ze  
<"xqt7f  
X#K;(.},h  
支票陈票人cheque drawer 8G9( )UF.  
7s!rer>  
' I!/I  
8V9OMOt!  
持票人cheque holder 0PsQ 1[1  
|JP'j1 Ka  
e$JC
ak=  
C5$?Y8B3  
不记名支票cheque to bearer||bearer cheque gW9`k,U  

U~t!   
,"{e$|iY  
i\gt @  
记名支票||认人支票cheque to order +dRRMyxe4  
E*fa&G~s )  
7^mQfQv  
j]]5&u/l  
到期支票antedated cheque o)x&|0_  
>l/pwb@  
:i@ $s/  
gj
zWW0C  
未到期支票postdated cheque u47`&\  
`D$^SHfyz  
3bjCa\ "  
oDJ &{N|  
保付支票certified cheque C3~~h|:  
`Mcg&Mi~  
RAws{<6T-  
U>m{B|H  
未获兑现支票，退票returned cheque ]gm3|-EiY  
H\N}0^ea  
mH5>50H;  
3d7A/7S  
横线支票crossed cheque ; C(5lD&\5  

D%c^j9' 1  
jG)66E*"  
aGsO~ODc  
普通横线general crossing VGu(HB8n#  
,:MUf]Ky  
nn$^iw`  
\u(Gj]B#"  
特别横线special crossing * LWihal  
!?Y71:_!  
 cz>)6#&O  
F MYcZ+4  
空白支票blank cheque pY&dw4V  
G\,B*$3   
|ITb1O`_P  
b 9 li  
失效支票，过期支票stale cheque ;X0uA?  
N2k{@DY  
LTH,a?lD  
:,
R>e}lM  
普通支票open cheque MPyDG"B*  
7.g,&s%q  
WX _g  
U2vb&Qu/  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )=x4+)9  
)FIFf;r  
^^tTA^  
7Q~W}`Qv'  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hb/Z{T'  

*ezft&{)`  
T?=]&9Y'  
/RxqFpu|.  
支票换现金||兑现to cash a cheque qD=b+\F  
k]R Q 7e  

xXml Ho<D  
o8%o68py  
清理票款to clear a cheque a\Gd;C ^`  
K Z^>_K&  
.'2I9P\!  
;'Z"CbS+  
保证兑现to certify a cheque \9od* y  
.W2w/RayC  
`_ZbA#R,  
85] 'I%gT  
填写支票数额to fill up a cheque ]*U; }  
$kMe8F_  
.Zs.O/  
.RmoO\ ,Gm  
支票上划线to cross a cheque (I>SqM Y  
2.v`J=R  

dXsL0r*c  
!O'p{dj][  
开发支票to make out a cheque v~._]f$:  
aYHs35  
Qx!Bf_,J  
O~x{p,s U  
签发支票，开立支票to draw a cheque||to issue a cheque w Bm4~~_  
~YviXSW  
T<yfpUzX  
<4/q5
*&  
透支支票to overdraw a cheque Txpj#JD  
mYXL  
8(S|=cR  
(r}StR+  
背书支票to endorse a cheque Iq6EoDoq  
h2:TbQ  
#,})N*7  
HAs/f#zAk6  
请付票款||清付票款to pay a cheque||to honour a cheque ,,#6SR(n  
<dBz]W  
q9InO]s&~=  
=_Z.x&fi  
支票退票to dishonour a cheque M.)z;[3O  
O]F(vHK\   
dI=&gz  
q_BMZEM  
拒付支票to refuse a cheque $,I@c"m{  
,MHF  
`7V1 F.\  
d$?+>t/  
拒付支票to stop payment of a cheque A L|,\s  
b0se -#+  
?"?AH/ED  
8/ukzY1!  
提示要求付款to present for payment 2t{Tz}g*  
rploQF~OFF  
UKB/>:R  
G1ruF8  
见票即付持票人payable to bearer >I&s%4  
0Q cJ Ek  
Y[>`#RhP  
^ ~Tn[w W_  
支付指定人payable to order g^i\7'  
{sq:vu@NC  
ZR{YpLFQ  
I;, n|o  
已过期||无效out of date||stale ;MlPP)*k  
wW<u)|>ye  
X>]<rEh  
.&>3nu  
请给出票人R/D||refer to drawer k%s,(2)30  
%Z*)<[cIE0  
2G3Hi;q18  
1$m{)Io2(  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Rdj^k^V+a1  
@bnw$U`+  
gh^w !tH3  
F2)KAIl  
文字与数字不一致words and figures differ '?X?'_3  
8N<mV^|}  
N\CHIsVm>  
Az>r}*FGr  
支票 ,.<c|5R  
87+u`~  
时间已过account closed (4rHy*6  
vP%:\u:{  
~!%G2E!  
rQTG-& ,  
更改处应加盖印章alterations require initials lfR}cx  
l)EtK&er(}  
6eNBldP!  
``rYzj _  
zMO xJ   
yK_$d0ZGE~  
时间已过effects not cleared rK'O 85)eU  
Yb:F,d-Ya  
IiX2O(*ZE  
wx2 z9Q  
停止付款payment stopped a5w E{K  

GQE7P()   
sLK$H|%>m  
FEV Ya#S  
支票毁损cheque mutilated jHx\YK@e\  
b%VZPKA;  
%GMCyT  
z`]:\j'O3"  
汇款||寄钱to remit||to send money %PK (Z*>  
Gxt6]+r  
f\Q_]%^W  
v~YGef;D  
寄票供取款||支票支付to send a cheque for payment N[yS heT  
Scmew  
W&&C[@Jd3  
T~?&hZ>  
寄款人a remitter yv$hIU2X  
8Qkw
g]X  
)c m^;(#pV  
fA ),^  
收款人a remittee ;iUO1t)^  
 0rAuK7  
>aCY  
~P*{%=a  
国外汇票foreign Bill fvA167\  
xi)M8\K  
5mm&l+N)  
OgCNqW d-  
国内汇票inland Bill JPg ^h  
i> {0h3Y  
CUaL  
[Z!oVSCZD%  
跟单汇票documentary bill r[2*K 9  
%+C6#cj  
^<j =.E  
|HwEwL+  
空头汇票accommodation bill [X@JH6U r  
KJt6d`ZN  
*nV"X0&  
2=naPTP(  
原始汇票original bill 3u,B<  
,lb}&uZo  
mCQ:<#  
Z[1|('   
改写||换新票据renewed bill k#8E9/t@  
!'Hd:oD<  
FY/F}C,o  
gMU%.%p2  
即期汇票sight bill||bill on demand TT&%[A+  
]Z*B17//  
qGP}  
=L{-Hu/j  
…days after date||…days after date…日后付款 Mh}vr%0;)  
p.x2R,CU  
"@Qg]#]JH  
+IlQZwm~  
…months after date||…months after date…月后付款 Na+h+wD.D  
[|(=15;  
hsYv=Tw3C  
##OCfCW  
见票后…日付款…days after sight||…days sight R|_._Btu!  
2M+*VO  
caV DV
  
S{,|Fa^PPO  
见票后…月付款…months after sight||…months sight 9A9T'g)Du  
| S
'mF6Y  
KD- -w(4  
zqp>Xw  
同组票据set of bills 6Q]JY,+  
U+!&~C^y  
4Ujy_E?^  
}$(\,SzW  
单张汇票sola of exchange||sole of exchange SUjo%3R  
_SU6Bd/>  
<@Y`RqV+  
zA/Fh(uX  
远期汇票usance bill||bill at usance `X<a(5[vV3  
`^h:}V  
Q2* ~9QkU  
*<X*)A{C  
长期汇票long bill #RHt;SFx  
v3<q_J'qT  
@0 [^ SU?  

CW] Th-xc  
短期汇票short bill 'c3'eJ0  
8fPTxvXqL  
0!tuUn  
R'fEw3^  
逾期汇票overdue bill kr-5O0tmf  
^@Z8_PZo  
aS~~*UHW  
"CZv5)  
宽限日期days of grace )g KC}_h=  
>=.3Vydi1  
!-ZY_  
FW{K[km^P  
电汇telegraphic transfer （T.T）
QXgfj o  
t=fP^bJ  
{.J<^V  
jINI<[v[  
邮汇postal order||postal note （Am.）||post office order||money order S f@xP.d  
z:1t vG  
s-~`Ao' <  
lr@
w1*  
本票promissory note （P/N） `g0^W/j  
"F4 3q8P  
w(K|0
|t  
q$Ms7`a  
押汇负责书||押汇保证书letter of hypothecation 4&v&XLkb  
jBl$r{L  
U}
w@,6  
w c&D[M]-/  
副保||抵押品||付属担保物collateral security D|^N9lDaQ  
>7~,w1t  
RL fQT_V  
KL$>j/qT  
担保书trust receipt||letter of indemnity p"j&s  
w^,Xa  
tD4-Llj6  
>Psq " Xj  
承兑||认付acceptance PWk
Sl  
( GoPXh  
cvhwd\  
UT[{NltH  
单张承兑general acceptance 9<3fH J?vq  
?CcX>R-/  
COmu.'%*  
]q4(%Q  
有条件承兑qualified acceptance S(CVkCP  
gyhy0  
~$hR:I1  
afzx?ekdF  
附条件认付conditional acceptance o2
q-x2uB  
7>0u N|  
_x^rHADp  
I5`>XfO)  
部分认付partial acceptance   u|6-[I