[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。   Q=n2frW(T  
会计报表statement of account W~Ae&gcn#  
,cCBAOueO  
Uf\,U8UB  
O;H|n
W}  
往来帐目account current (>M? iB  
||^+(  
,f)#&}x*2+  
2Mw^EjR  
现在往来帐||存款额current accout s^zX9IVnp  
V PaW-o  
ujan 2'YT  
6X[Mn2wYW  
销货帐account sales W`gzMx  
(y!V0iy]  
mr<camL5  
C<yjGtVD  
共同计算帐项joint account h;JO"J@H  
WNcJ710k27  
%pBc]n
@_  
{2=f,,|+f  
未决帐项outstanding account ;:Q&Rf"@%  
@D+2dT0[M  
~tB#Q6`nB  
`FHKQS5  
贷方帐项credit account||creditor account 7x//4G   
e YD-8*  
`g^bQx  
Y"UB\_=  
借方帐项debit account||debtor account [/GCy0jk  
YLeh
Y  
G' 0JK+=o  
D0VbD" y  
应付帐||应付未付帐account payable {jOV8SVL  
DTo P|P  
ihBIE  
b<8,'QgB  
应收帐||应收未收帐account receivable Ee097A?1vj  
k4+Q$3"  
v0u, :eZ4  
B'8T+qvA  
新交易||新帐new account {N'<_%c u  
Yc2dq e>  
HJ0Rcw%  
u`Abko<D  
未决帐||老帐old account <Wa7$hF  
Vl`!6.F3  
qt`HP3 J&  
z#Db~  
现金帐cash account E@CK.-N|  
xM2UwTpW  
^2\-zX!bt  
&@fW6},iW  
流水帐running account *_H^]wNJG  
&h'NC%
"v  
TxvvCV^  
ufvjW]  
暂记帐||未定帐suspense account n0%5mTUN  
Kdr}7#c  
bA02)?L  
6oy[0hj  
过期帐||延滞帐overdue account||pastdue account :b"&Rc&s.  
5Mz6/&`  
G0b##-.'^  
/amWf^z  
杂项帐户sundry account +Y"HbNz
 
1BOv|xPjZ  
Rgb&EnVW  
,)PpE&  
详细帐单||明细表detail account a Juv{  
8c5=Px2\  
X]c>clk ,  
1{.5X8y1x  
呆帐bad account Wiere0 2*  
o(eh.   
0`$fs.4c  
d-'BT( @:  
会计项目title of account ("P]bU+'>  
K8{e f  
3,)[Q?nKD  
#+(@i|!ifo  
会计薄||帐薄account-book f6`W(OiE  
?yKG\tPhM  
5`Y>!| Ab  
k%?qN,Cl  
营业报告书||损益计算表account of budiness||business report  [ @9a  
*X8Pa;x  
52.%f+Oa  
tu6<>  
借贷细帐||交验帐account rendered to(lE2`.da  
[E)&dl_k  
:4[_&]H  
(je`sV  
明细帐account stated 'RZ0,SK'  
2)9XTY6$  
@ nOuFX4  
ZwMd 22  
与…银行开立一户头to open an account with cv-;fd>'  
_*-b0}T   
N9 TM  
gdkHaLL"  
与…银行建立交易to keep account with g1I8_!} ~  
WXd#`f%  
Oar%LSkPRz  
V)]l ca  
继续记帐to keep account KN'twPFq  
lm|s
%  
/Nns3oE  
`$XgfMBf |  
与…有交易to have an account with \?[m%$A  
]-jaIvM  
NL&![;  
!im%t9  
作成会计帐||有往来帐项to make out an account with *0Wkz
'=U  
M
UUhg  
6W9lKD_i  
>=/DCQ$  
清算||清理债务to make up an account &Z%'xAOGR  
3j2d&*0  
SK5__Ix  
# blh9.V&F  
清洁帐目||与…停止交易to close ones account with &/?OP)N,}  
`d4;T|f+=  
zz #IY'dwT  
(@Eb+8Zd  
结帐to close an account g ,yB^^%  
,15$$3z/E  
Rp !Rzl<  
|Elz{i-  
清理未付款to ask an account||to demand an account h 9QQ8}g  
]F #0
to  
\6!s";=hQ  
2=$ F*B>9  
结清差额to balance the account with k#G+<7c<  
$]MOAj"LH  
8#IEE|1  
@B9#Hrc  
清算to settle an account||to liquidate an account||to square an account ^_/gM[H.  
QB*n [(?  
W?0u_F  
([]\7}+8  
审查帐目||监查帐目to audit an account H>wXQ5?W;  
TIxlLOs
 
syk,e4:oA  
+1Pu29B0  
检查帐目to examine an account EUS^Gtc  
mxICQ>s b  
CJ[e^K{  
JC9OL.Ob  
转入A的帐户to charge the amount to As account M1I4Ot  
!X 0 (4^  
&Qt1~#1  
t![972.&  
以计帐方式付款to pay on account J7k=5Fqej;  
*}Rd%'  
)6 K)UA  
:-~x~ah-  
代理某人||为某人on ones account||on account of one aZCxyoh+  
0gr#<(  
4|NcWpaV7  
Ca0t}`
<S  
为自己计算||独立帐目on ones own account gXB&S
gjo  
Mm%b8#Fe!  
j&0t!f.Rv  
C3b<Wa])  
由某人收益并负风险on ones account and risk||for ones account and risk Q`U gtL  
JB HnJm  
[yVcH3GcjI  
Yy_mX}\x  
由某人负担for ones account||for account of one A&_v:z4y/  
6e;8\1^  
X iM{YZ
`B  

$B `bsJ  
按某人指示||列入某人帐户by order and for account of one cd$,,  
`7'=~BP?X  
&sGLm~m#  
WiFZY*iu5  
列入5月份帐目for May account <"`P;,S  
N~B'gJJDx  
P> ~Lx  
hYh~[Kr^@^  
编入某中帐项下to pass to the account of||to place to the account of ]v.Yt/&C{  
qb5I
pI{U  
#}xPOz7:  
I#|ib  
寄出清算书to send in an account||to send in render an account {>l`P
{{y  
Xa[lX8$zL  
;+Mr|vweTC  
Do;rY\sY  
支票薄cheque book fwaM;YN_  
c1StA  
1JN/oq;  
#K/#-S  
支票陈票人cheque drawer YHr<`Q</  
Fprhu;h  
ni3A+Y0  
66cP
o G  
持票人cheque holder V,:~FufM^  
V_pKe~  
`Dv&.  
2|LkCu)~,"  
不记名支票cheque to bearer||bearer cheque I^S{V^Ty  
znd fIt^  
U&y?3  
=JB1]b{|  
记名支票||认人支票cheque to order #NWc<Dd  
">S.~'ds  
cin3)lm  
Q |^c5  
到期支票antedated cheque N9cUlrD
O  
x<{)xP+|  
j~Ubpf  
)"<:Md$7  
未到期支票postdated cheque Y ptP_R:2p  
Di #Em[  
7(KVA1P66  
1FmVx  
保付支票certified cheque Cg&cz]*q|  
84maX'  
<US!XMrCg  
X !l#1  
未获兑现支票，退票returned cheque R8R,!3 N  
8BwJWxBQ  
6o]X.plr  
,]-A
~^|  
横线支票crossed cheque GG[$-  
'} LAZQ"  
,Mw;kevw  
9~WjCa*,&  
普通横线general crossing XRR`GBI  
JD$;6Jv3P  
_M7NL^B&  
q3R?8Mb  
特别横线special crossing .=4k'99,  
k/V:QdD Sb  
n+uDg  
p=8?hI/bim  
空白支票blank cheque yTL<S'  
#:3~I  
|\ 4cQ  
9dD;Z$x&Xk  
失效支票，过期支票stale cheque ~b.e9FhdA  
?AJE*=b  
Lj03Mx.2S  
Se- n#  
普通支票open cheque 9q!./)  
4EDwZR>./  
KN9e""  
SV96eYT<  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?_7^MP>  
VCUEz
R0  
iSxuor^;  
2DTBL:?`  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges p/!P kKJ  
+=A53V[C  
AjA.="3  
73OYHp_j  
支票换现金||兑现to cash a cheque <v=T31aS  
"FT(U{^7d  
APBe76'3)  
$q~:%pQv  
清理票款to clear a cheque )~l`%+
 
k3B-;%3I;  
* >XmJ6w  
jh&WL  
保证兑现to certify a cheque 41V}6+$g  
[Vaw$c-+[y  
KcQe1mT!+  
D27MT/=7  
填写支票数额to fill up a cheque 0*Is#73rjY  
R87e"m/C%  
_YgvLz %  
}\Mmp+<  
支票上划线to cross a cheque v}AVIdR  
=^LX,!2zp{  

!3'&_vmG$  
hO@VYO  
开发支票to make out a cheque <..|:0Q&~  
c={bunnz#  
w,QO!)j!  
Hs~u&c  
签发支票，开立支票to draw a cheque||to issue a cheque >1n[Y- r  
9(;
I+.;8k  
y=)xo7(  
 1ZF>e`t8  
透支支票to overdraw a cheque hqKftk)+  
wJQ"
|  
nmZ J%n  
CUR70[pB)  
背书支票to endorse a cheque PHh&@:  
fm
hqm"  
}QqmDK.  
l6lyRJ  
请付票款||清付票款to pay a cheque||to honour a cheque =,-&h V  
8XUm.nV  
.oNs8._:  
 qg+bh  
支票退票to dishonour a cheque igD,|YSK`z  
,y57tY  
S
EeDq/h  
oHbG-p  
拒付支票to refuse a cheque ,{br6*E
 
71#

ipZ
 
DVWqrK}q  
/.u0rxoRP}  
拒付支票to stop payment of a cheque yfd$T}WW6  
b&V}&9'[M;  
9a* }&fL[  
LT3ViCZ-n  
提示要求付款to present for payment 85 5JAf  
LZB=vc|3/  
>;A7mi/  
7O,y%NW aK  
见票即付持票人payable to bearer &7YTz3aj  
I,@f*o  
9"H]zfW  
[;F%6MPK^  
支付指定人payable to order z[I3k  
kq SpZoV0'  
w<ol$2&B  
\MA4>  
已过期||无效out of date||stale x]Nk T  
MyyNYZ  
tC,R^${#  
cq=ker zQ  
请给出票人R/D||refer to drawer Jmp%%
^  
v{Rj,O u  
(0=e ,1 n  
 jx3J$5  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M%
evk4_27  
{v,O  
FKOTv2  
P)2.Gx/  
文字与数字不一致words and figures differ hw@ `Q@  
E8Jy!8/X9T  
/7nircXj@  
YjTRz.e{[7  
支票 )NoNgU\7!  
DaV:Slp9  
时间已过account closed @nuMl5C-`  
JYt)4mOo  
b 6FC  
q;
^Q1[Ari  
更改处应加盖印章alterations require initials u]W$'MyY  
G
d:TM]rJ  
=peodj^  
O]>FNsh!  
c==5cMUg  
g/o@,
_  
时间已过effects not cleared DcO$&)Eb  
{
W[OjPC~F  
BP&T|s  
yZ_6yJw3}  
停止付款payment stopped `Dck$  
s\)0f_I  
s+@+<QE  
-A?6)ggf.  
支票毁损cheque mutilated X7cqAi  
mzh8<w?ns  
\i*QKV<  
e;M#MkP7  
汇款||寄钱to remit||to send money ig Q,ZY1  
m4 4"qp  
&%@b;)]J  
^~3u|u  
寄票供取款||支票支付to send a cheque for payment l@ amAusE  
N-0kB vo  
r~K5jL%z9  
;i)NP X  
寄款人a remitter Yq6e=?-  
X=8CZq4  
(R.l{(A  
I`$"6 Xy  
收款人a remittee fEdp^oVg  
EO&PabZWR  
mW/6FC  
N)kZ2|oD  
国外汇票foreign Bill tJ"8"T#6Vr  
hU3!  
DRDn;j  
w$XqxI/&  
国内汇票inland Bill Jv,*rQH  
BHNcE*U}@?  
 {"RUiL^  
;p/
%)WW  
跟单汇票documentary bill AYVkJq?  
>@Nn_d  
~t>i+{JKE  
wM-I*<L>  
空头汇票accommodation bill ?M}W;Z  
'`)r< lYN,  
8|z@"b l)  
TFQX}kr]  
原始汇票original bill }nsxo5WP  
R{3?`x!fY  
m@Q%)sc)  
!OCb^y  
改写||换新票据renewed bill ;R_H8vp  
fEWXC|"  
=tKb7:KU  
)K.'sX{B  
即期汇票sight bill||bill on demand \y
7kb  
qg`8f?  
^Fn~@'  
aqw;T\GI+~  
…days after date||…days after date…日后付款 nlq"OzcH04  
9'My/A0  
NwISf  
!,(6uO%  
…months after date||…months after date…月后付款 ;VS\'#{e  
pX/42W  
J)o =0i>*  
!4/s|b
9K  
见票后…日付款…days after sight||…days sight [ r<0[  
-4=\uvYh  
b9%G"?~Zz  
dsUt[z1w5  
见票后…月付款…months after sight||…months sight MYlPG1X=?  
 EOn[!  

xoYaL  
%3@a|#g  
同组票据set of bills s"xiGp9  
Y)ig:m]#  
O-N@HZC  
Z8vR/  
单张汇票sola of exchange||sole of exchange UNC%<=  
sN8)p%'Lg  
gK6_vS4K)  
TwT@_
~IM  
远期汇票usance bill||bill at usance ar%!h~  
z~f;5xtI  
R#\o*Ta  
V49[XX  
长期汇票long bill Wu1">|  
l2S 1?*  
iiWm>yy  
\G~<O071  
短期汇票short bill ~\QN.a  
dBG5IOD  
7xlarns   
,QZNH?Cp/  
逾期汇票overdue bill AB0>|.  
V-N`R-FSr  
VmbfwHRWb  
VS\+"TPuH  
宽限日期days of grace sq;nUA=  
_KSlIgQ }0  
{*NM~yQ  
rF:l
+I]  
电汇telegraphic transfer （T.T） d"#& VlKcv  
4*Y`Pn@  
X[;-SXq  
=kiDW6 JJU  
邮汇postal order||postal note （Am.）||post office order||money order f.{/PL  
F=9
 -po  
G1?m}{ D)  
-n#fj;.2_  
本票promissory note （P/N） 62Q`&n6  
0/~20KD{s  
6qYK"^+xu  
6jpfo'uB$  
押汇负责书||押汇保证书letter of hypothecation &f_ua)cyY  
y=k!>Y|E  
'1NZSiv+C?  
0\DlzIO  
副保||抵押品||付属担保物collateral security 0\tdxi  
pY"&=I79tb  
U_oei3QP  
*3s,~<''%  
担保书trust receipt||letter of indemnity V=-hqo(  
$:!L38[7$  
[`/d$V!e  
[qHt N.  
承兑||认付acceptance hG!|
ts  
O[|prk,  
p/4}SU  
f)9{D[InM^  
单张承兑general acceptance kgGMA 7Jy  
U!D\Vd  
(|t)MnPfY  
*If]f0?%  
有条件承兑qualified acceptance
/`H{n$  
hutdw>  
~X2 cTG
!,  
%5-   
附条件认付conditional acceptance 9Lp[y%{GP  
sA1 XtO<&7  
E As1 =  
I?#B_R#  
部分认付partial acceptance   1
,e`,