[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。   \N"K^kR4  
会计报表statement of account )]qFI"B7  
!L3Bvb;Q  
Pu axS  
.v;2Q7X  
往来帐目account current _f34p:B%s  
Jw {:1  
*?KQ\ Y  
tbOe,-U-@  
现在往来帐||存款额current accout ?hDEFW9&^x  
|c  >  
;\#u19  
x!"!oJG^k  
销货帐account sales ~r=TVHjqi  
[N7[%iQ%  
KJpM?:  
88G[ XkL$2  
共同计算帐项joint account W%1fm/G0  
"_q5\]z\O  
9"V27"s  
4>5%SzZT\3  
未决帐项outstanding account KCCS7l/  
?58pkg J  
0U$6TDtmE  
]L_HnmD6  
贷方帐项credit account||creditor account EB> RY+\  
possM'vC  
pr;L~$JW  
eY&UFe  
借方帐项debit account||debtor account X .272q<.  
/H3,v8J@  
/6S/a*`<X  
Jv)]7u  
应付帐||应付未付帐account payable EO| kiC  
VUNQ@{ST|1  
;'<K}h
 
;G},xDGO_m  
应收帐||应收未收帐account receivable Ap97Zcw  
OEAF.  
Zn9w1ev  
Dri1A%  
新交易||新帐new account }xdI{E1 q)  
H%%#^rb^  
-rH3rKtf~  
{{<o1{_H  
未决帐||老帐old account j?&FK
 
gE$dz#t.  
2r* o  
pH"LZ7)DI0  
现金帐cash account 4Y)3<=kDG  
@nZFw.  
:*oI"U*f  
Jk1Up2#B  
流水帐running account @Sv  ?Ar  
?>AhC{  
Ok*:;G @  
O~t5qnu/}  
暂记帐||未定帐suspense account wCI.jGSBW  
3cfkJ|fuwe  
 Stp??  
GN~:rdd  
过期帐||延滞帐overdue account||pastdue account Nq9(O#}  
<`N\FM^vo  
_6(zG.Fg  
9#3+k/A  
杂项帐户sundry account e3 Lf'+G\  
chiQ+  
u_Q3v9  
YTGup]d  
详细帐单||明细表detail account 6%yr>BFtVV  
9(@bjL465  
4XKg3l1  
0`S!+d  
呆帐bad account Y{J/Oib  
]#*@<T*[  
Z]Qm64^I  
>T(f  
会计项目title of account <"\K|2Sg  
`i.f4]r  
RCmPZ  
8XY4  
会计薄||帐薄account-book OOv"h\,  
{` 3;Pd`  
N.&K"J  
&O%Kj8)  
营业报告书||损益计算表account of budiness||business report Cu`ZgKLQ  
! 4s$93  
nrf%/L  
.<j8>1  
借贷细帐||交验帐account rendered /`'50Cj  
d?S<h`{x   
~pF'Qw"z|  
w6E?TI  
明细帐account stated F.\]Hqq  
!W3Le$aL  
PDir?'  
JEP"2MN,  
与…银行开立一户头to open an account with >PYe"  
!~mN"+u&  
Lc.7:r  
`V?{  
与…银行建立交易to keep account with oS`F Yy  
$>BP}V33  
=_wgKXBFa  
)pvZM?  
继续记帐to keep account JTb<uC  
):\pD]e  
a1}W2;W0]g  
%r>vZ/>a  
与…有交易to have an account with "Srp/g ]a  
`n%~#TJ  
vAVoF L  
(Q'XjN\#  
作成会计帐||有往来帐项to make out an account with R4v=i)A~Z  
 c\x?k<=  
=_ UPZ]  
;0BCM(>Wo  
清算||清理债务to make up an account -\I0*L'$|\  
&=/.$i-w$  
$Z(zO;k.  
ktS0  
清洁帐目||与…停止交易to close ones account with AX&1-U  
F(w>lWs;  
t4<#k=  
o/[NUQSI  
结帐to close an account ooD/QZUE  
SEuj=Vie#  
Jrffb=+b  
3oIoQj+D  
清理未付款to ask an account||to demand an account w5[POo' 5  
pG4Hy$e  
<D 5QlAN  
hrW.TwK  
结清差额to balance the account with :,7VqCh3@  
Y#Z& $&n  
I#mT#xs6  
yy>4`_  
清算to settle an account||to liquidate an account||to square an account {66vdAu&h<  
MJD4#G  
/R,/hiKx\  
FIS-xpv$  
审查帐目||监查帐目to audit an account z* `81  
I{2e0  
$b8>SSz  
J7$=f~$  
检查帐目to examine an account 2T|L##C  
%] Bb;0G  
l p?  h~  
TJVNR_x  
转入A的帐户to charge the amount to As account eHjR/MMr_  
C{'c_wX  
[OT@gp:  
``NjNd  
以计帐方式付款to pay on account xE9s=}  
 CZuxH  
$Qm;F% >  
^*0;Z<_  
代理某人||为某人on ones account||on account of one aE;!mod  
s_kI\w4(x1  
-Rf|p(SJ,E  
]]]7"a  
为自己计算||独立帐目on ones own account sX=!o})0  
crm nh4-  
q|j;dI&  

`t8e2?GH  
由某人收益并负风险on ones account and risk||for ones account and risk 0)84Z.k  
4o|~KX8Qz  
l"vT@g|  
k"n
#4o:  
由某人负担for ones account||for account of one e;gf??8}  
ZHB'^#b  
}%:?s6Ler  
u}$U|Cw-;T  
按某人指示||列入某人帐户by order and for account of one > Euput\  
J6Kfz~%  
WpvH} l r}  
gNO$WY^  
列入5月份帐目for May account hqE#BnQxP,  
k%LE"Q  
EdU3k'z$  
!X,S2
-}"  
编入某中帐项下to pass to the account of||to place to the account of ,CvU#ab8$  
|e\:0O?  
@emZwN"m  
*}0Q S@FN  
寄出清算书to send in an account||to send in render an account [Z[)hUXE?  
qVY\5`f@  
H37Z\x
S  
)XNcy" 
 
支票薄cheque book X`vDhfh>N  
7>4t{aRf_8  
w"Z>F]YZ  
7eq;dNB@gq  
支票陈票人cheque drawer TLkkB09fvk  
J5\> 8I,a  
4@VX%5uy
 
`q/ y|/v<  
持票人cheque holder NR3IeTd  
L Y
M`  
U%#=d@?  
AfY(+w6!K  
不记名支票cheque to bearer||bearer cheque PJ_|=bn  
j9qN!.~mM  
i?R qv<n  
X31kHK5F_  
记名支票||认人支票cheque to order InDR\=o  
%Wc-.ER  
R@EFG%|`_  
]A\n>Z!;  
到期支票antedated cheque NN$`n*;l  
hV
ID~L$  
>y=%o~  
iUO5hdOM  
未到期支票postdated cheque ^a]i&o[c  
Tu"yoF  
*[jaI-~S  
$X{& KLM[  
保付支票certified cheque 9#agI|d
~  
<9Chkb|B  
j@:LMR>  
n1LS*- @  
未获兑现支票，退票returned cheque dp?uq'  
HsXFglQ  
="4jk=on  
}Jc^p  
横线支票crossed cheque BU)4g[4  
"3v%|  
v14[G@V~\  
>,y QG+  
普通横线general crossing U9If%0P  
dzcPSbbpt  
~!uK;hI  
ffWvrY;j[  
特别横线special crossing 57#:GN$EL  
M\GS&K$lq  
f"-?%I*'  
Di L@NU!$q  
空白支票blank cheque &oR&NKk  
=]"PSY7
p  
#(A>yW702  
lyT~>.?{  
失效支票，过期支票stale cheque aJfW75C  
6tJM*{$$H  
vbWX`skU  
[m4<j  
普通支票open cheque O[m +5+  
H<q:+  
R{WG>
c  
)9*-Q%zc  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eC3ZK"oJ  
}X`K3sk2/z  
QM$?}>:  
$DQMN  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5zUD W?  
w ggl,+7  
>97V2W  
U2h?l `nP  
支票换现金||兑现to cash a cheque Ms$kL'/  
yNqrL?i  
1M
+mH#?  
avT>0b:  
清理票款to clear a cheque U"ZD
t  
h qxe  
\:Nbl<9(9  
6g!t1%Kb  
保证兑现to certify a cheque ge E7<"m%  
a~{mRh  
e06r5%|.%  
8 /\rmf\  
填写支票数额to fill up a cheque *f,EDSN1@d  
Mbi)mybM  
EJRwyF5LK  
N
(43+  
支票上划线to cross a cheque g{i(4DHm(  
oEfKL
`]B
 
~UL;O\-b0  
x&7!m  
开发支票to make out a cheque P ^D\znvc  
3vMfms  
Y(-+>>j_  
b>o38(  
签发支票，开立支票to draw a cheque||to issue a cheque K)&AR*Tc  
x=9drKIw>  
uRp-yu[nt%  

9]|
cs  
透支支票to overdraw a cheque +H+OYQ>^  
i5rAb<q`  
V a<L[8  
&OsJnkY<<  
背书支票to endorse a cheque 0(64}T)  
vQ 5 p  
8?ZK^+]y  
SkS vu}  
请付票款||清付票款to pay a cheque||to honour a cheque ?a(ApD\  
uN'e~X6  
B1\}'g8%f  
IY+P Yad  
支票退票to dishonour a cheque \QQw1c+  
{wK98 >$a  
{&m^*YN/  
0>>tdd7  
拒付支票to refuse a cheque 3!#d&  
Kc0KCBd8];  
<AzvVSA,  
%[5hTf  
拒付支票to stop payment of a cheque |tyVC=${  
4s%vx]E  
6 fL=2a  
fyh9U_M);w  
提示要求付款to present for payment }c$Z lb  
{QI"WFdGx  
e![n$/E3R  
ZI}7#K<9X  
见票即付持票人payable to bearer 3
u_[=a  
[Jwo,?w  
REli`"bR  
H
W)> `  
支付指定人payable to order /n&w|b %  
R8sj>.I9j  
j0>Q:hn  
%;~Vc{Xxt/  
已过期||无效out of date||stale 1 VcZg%I  
t[Qf|#g  
MQ7N8@!t  
"sdzm%  
请给出票人R/D||refer to drawer &iORB  
w9G (^jS6  
jEo)#j];`<  
A_i=
hj2f  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f,9/Yg_  
il|e5TD^  
Uf4A9$R.G  
& =)HPzC  
文字与数字不一致words and figures differ (_ HwU/  
Y{ijSOl3  
gY|f[M|  
!{>'jvH  
支票 $SQUN*/>  
2<q>]G-nN  
时间已过account closed &e0BL z  
B<zoa=  
@y]ek/  
8iA[w-Pv  
更改处应加盖印章alterations require initials 98'/ yZ  

\,&,Q  
Pqu]?X  
(E[c-1s  
>"5f B  
)31{
.c/  
时间已过effects not cleared Y7vU dCj  
T+1:[bqK  
hg4d]R,  
3dheT}XV?p  
停止付款payment stopped X$BN&DD  
w`KqB(36  
4&N#d;ErC  
Sqn|   
支票毁损cheque mutilated :8h\x  
M~+}ss  
=>3wI'I  
*hWpJEV  
汇款||寄钱to remit||to send money *@)0TL(03  
aG_@--=  
wr5ScsNS  
lDsT?yHS`Z  
寄票供取款||支票支付to send a cheque for payment C-)mP- |8  
h@AKfE!\~  
K-,4eq!
 
w2X0.2)P2  
寄款人a remitter 7XzhKA6  
O"^3,-  
HKp|I%b]J  
yxk:5L \A  
收款人a remittee 0{Uc/  
u1 Z;n  
8FT]B/^&m  
*Ri\7CqU"6  
国外汇票foreign Bill c~``)N  
$|"Y|3&X  
H2kib4^i  
_+7+90u  
国内汇票inland Bill u}r>?/V!  
b!p
]\B!  
%plu]^Vy  
|VX )S!  
跟单汇票documentary bill / <C{$Gu  
h*>%ou  
\1Xr4H u  
,Iv eKk5W  
空头汇票accommodation bill ZWmS6?L.  
-
.@dA'j[  
W{RZ@3ZY  
t]IHQ8  
原始汇票original bill #7Fdmnu`  
whi#\>i  
&2,3R}B/  
O*7vmPy
 
改写||换新票据renewed bill o;TS69|D  
_lG|t6
y  
'\O[j*h^.  
aP$it6Z  
即期汇票sight bill||bill on demand PZ>(cvX&  
XL3m#zW&  
;~ -ZN?8   
^GpLl  
…days after date||…days after date…日后付款 U)[LKO1  
A`~R\j  
skm~~JM^  
W:maE9E=  
…months after date||…months after date…月后付款 1=Kt.tuf  
\ 5.nr*5  
 Sa[?B  
=Vm3f^  
见票后…日付款…days after sight||…days sight t`1M}}.  
7@&mGUALO  
G|oO  
%4wEAi$I  
见票后…月付款…months after sight||…months sight 0q28Ulv9  
O _C<h  
Ay7PU  
Mkh/+f4  
同组票据set of bills U!{~L$S  
(mr*Thy`@  
Q45gC28x  
]=o 1to-  
单张汇票sola of exchange||sole of exchange 2"T b><^"  
K?nQsT;3p  
4. Q[Tu  
xw}rFY$  
远期汇票usance bill||bill at usance -^)<FY\  
Jkv!]C  
xM=ydRu  
 GEvx<:  
长期汇票long bill Q<NQ9lX  
#zv&h`gY  
<:!E'WT#f  
d eQ{  
短期汇票short bill a@Vk(3Rx_  
?V}ub>J/=  
]x).C[^  
.sc80i4  
逾期汇票overdue bill  &
.(iS  
6.9C4  
T Xiu/g(  
p$G3<Z&7  
宽限日期days of grace * s#6e}  
"n{';Q)  
<"K2t Tg.  
]cv/dY#  
电汇telegraphic transfer （T.T） fWC(L s  
|)v}\-\#  
k( I
k+=u  
BL~#-Mm<|l  
邮汇postal order||postal note （Am.）||post office order||money order 2}7_Y6RS*  
E2 FnC}#W  
ju5o).!bg  
=`*@OJHH  
本票promissory note （P/N） Y4w
]jIv  
}Ml BmD  
MLlvsa0  
e$teh` p3  
押汇负责书||押汇保证书letter of hypothecation p0y|pD  
skXzck  
!4!qHJISa  
!Pz#czo  
副保||抵押品||付属担保物collateral security U.V/JbX
X  
c#CV5J\Kk3  
R|^bZf^  
}D+ b`,  
担保书trust receipt||letter of indemnity vz#-uw,O:  
.N>*+U>>P  
FaWDAL=Vhk  
JU;`c>8=)  
承兑||认付acceptance x4PzP  
}A]eC  
 j'Jb+@W?  
j/Y]3RSMp  
单张承兑general acceptance E|>-7k")  
%I9f_5BlT8  
*zN~x(0{E  
mR
|5$1[b  
有条件承兑qualified acceptance / P -#y@I  
?-%(K^y4r  
tBfmjxv  
~\2%h lA  
附条件认付conditional acceptance )t3`O$J  
6FJ*eWPC  
>Ut: -}CS  
eub}+~_?[  
部分认付partial acceptance   ;~L,Aqn7