[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。   e=S51q_0  
会计报表statement of account 3m:[o`L  
qP=4D 9 ]  
</~!5x62Oy  
8L]em&871  
往来帐目account current ?hu}wl)  
QS.t_5<U  
WfYu-TK*  
d;1%Ei3K  
现在往来帐||存款额current accout 
(|H1zO  
y qDE|DIez  
sTeW4Hnp  
}j9V0`Q  
销货帐account sales OtK=UtVI  
aF2 vw{wT}  
JtA tG%  
do0;"O0 (  
共同计算帐项joint account + q@kRQY;n  
e lj
] e  
sswYwU  
92zo+bc  
未决帐项outstanding account t<~$?tuZ  
GddP)l{uCF  
QfqosoP\D  
!##OQ  
贷方帐项credit account||creditor account ^W}(]jL  
3zi(|B[,?  
Y)="of  
mhTi{t_fHM  
借方帐项debit account||debtor account 8:s" ^YLN  
]3UEju8$  
lU6?p")F1  
ipy1tXc  
应付帐||应付未付帐account payable m^hi}Am1  
;#c=0*.  
N0`v;4gF$]  
)y8 u+5^  
应收帐||应收未收帐account receivable Npu#.)G  
H$GJpXIb  
F/1B>2$`  
|j3fS[.$  
新交易||新帐new account `yiw< 9yp2  
7Uy49cs,  
II(7U3  
&,vPZ,7l  
未决帐||老帐old account +"8AmN4  
ME'hN->c  
ks{y=@<,  
e
AvOT$  
现金帐cash account B5FRe'UC  
x""gZzJ$L  
xz9xt  
wLX:~
]<xl  
流水帐running account DK-V3}`q}  
A}K2"lQ#>,  
Z.:g8Xl-6  
hRKAs ]^j  
暂记帐||未定帐suspense account b=Rw=K.  
7Q_AZR4  
<~wr;"S  
,LD[R1TU8  
过期帐||延滞帐overdue account||pastdue account V)HX+D>  
7-p9IFcA  
O+ ].'  
ji'NR  
杂项帐户sundry account Rn] `_[)*~  
w0`aW6t#  
6Ja} N  
^o;f~6#17  
详细帐单||明细表detail account {& Pk$Q!  
\J@i:J6x$1  
x}acxu 2H7  
os<YfMM<:/  
呆帐bad account }a=<Gl|I;w  
QOb+6qy:3  
?_hKhn%K9  
q#}#A@Rg  
会计项目title of account -)='htiU  
1Z. D3@  
_t l  
.\/jy]Y  
会计薄||帐薄account-book rU g<(/c  
/Mac:;W`  
&nJH23h^  
Etv!:\
\[  
营业报告书||损益计算表account of budiness||business report
960[.99  
]Tv0+ Ao  
16;r+.FB'  
*<.{sx^Gk  
借贷细帐||交验帐account rendered +>v3&[lGv  
gd#j{yI/Xf  
BYhF?  
%Y0,ww2  
明细帐account stated P1gW+*?  
WAd5,RZ?  
QJeL&mf  
x%J4A+kU  
与…银行开立一户头to open an account with H>zX8qP+  
2N)siH  
H%`$@U>  
uItzFX*  
与…银行建立交易to keep account with r4X0. mPY*  
%9^^X6yLM  
!z EW)  
8ClOd<I  
继续记帐to keep account >#9f{  
q?&Ap*  
#pe #(xoI  
?%QWpKO7X  
与…有交易to have an account with /Qa'\X,f3  
G)(vd 0X1  
MXVQ90  
BVJ6U[h`  
作成会计帐||有往来帐项to make out an account with /b|V=j}W  
()Tl\  
2rzOh},RS  
%a'Nf/9=:  
清算||清理债务to make up an account
<l#|
I'hP  
_m?TEqB  
X-lB1uq^  
~!t#M2Sk  
清洁帐目||与…停止交易to close ones account with E4CyW  
[WfigqY`b*  
Bv=  
sxP1.= W  
结帐to close an account hggP9I:s,  
7I#<w[l>k  
-za+Wa`vH  
fV "gL(7  
清理未付款to ask an account||to demand an account /i[1$/*  
pW y+oZ  
?KB+2]7m6  
>'/KOK"  
结清差额to balance the account with ?W27 h
  

XCN^>ToD  
x>ZnQ6x~m]  
, z-#B]  
清算to settle an account||to liquidate an account||to square an account ?"+g6II  
EC:u;2f!  
E"/r*C+T  
@P'("qb~  
审查帐目||监查帐目to audit an account w%3*T#tp  
yPn!1=-(  
0%W0vTvL  
1ZrJ7a7=  
检查帐目to examine an account p;x3gc;0  
T4c]VWtD  
;ndwVZ~,  
m9Pzy^g1  
转入A的帐户to charge the amount to As account lihV!1  
U!TSAg
21P  
~MpcVI_K  
eI^Q!b8n  
以计帐方式付款to pay on account EqYBT  
`[(.Q  
b
Td94  
K(: _52rt  
代理某人||为某人on ones account||on account of one U65a_dakk  
o8ERU($/  
=[ +)T[  
([#4H3uO-  
为自己计算||独立帐目on ones own account g[%iVZ  
v PJ=~*P=  
s?9$o Qq1  
{0~xv@ U  
由某人收益并负风险on ones account and risk||for ones account and risk Cqra\  
o9JZ-biH  
6?(Z f  
gm1 7VrC  
由某人负担for ones account||for account of one X }""= S<  
Kqn {q4L  
3 {OZdl|  
`,7;2ZG~O  
按某人指示||列入某人帐户by order and for account of one gP^p7aYwn  
!uxma~ZH-  
U#mrbW  
g.:b\JE`  
列入5月份帐目for May account 9x]yu6  
uO{' eT~  
wRCv?D`vV  
,UA-Pq3}  
编入某中帐项下to pass to the account of||to place to the account of vK7J;U+cJ  
'VQ mK#  
bpaS(nBy  
qy^sdqHl@  
寄出清算书to send in an account||to send in render an account h+ggrwg'  
>>I~v)a>w  
m`lxQik  
RLE6=#4  
支票薄cheque book ][[\!og  
7.!`c-8 u  
79y'PFSms  
dFw>SYrpu  
支票陈票人cheque drawer 3x6@::s~  
wF.S ,|  
[7+dZL[  
s6HfN'  
持票人cheque holder >VE!3'/'  
yu98d1  
Y5XhV;16  
e"u89acp  
不记名支票cheque to bearer||bearer cheque ,>vI|p,/G*  
vq_v;$9}  
S>N/K  
us2RW<Oxv  
记名支票||认人支票cheque to order 5a^b{=#Y  
G8hq;W4@]/  
,nnVHBN  
r)/nx@x  
到期支票antedated cheque  1cvH  
a]%>7yr4  
\|< 5zL  
V.H<KyaJ  
未到期支票postdated cheque fo5+3iu^  
YgCSzW&(  
OO  /Pc  
&LM ^,xx}  
保付支票certified cheque d2=Z=udd  
SBog7An9SI  
o?]g  
!3JYG  
未获兑现支票，退票returned cheque TxDzG
C  
|j>fsk~  
YLAGTH0.]  
Xb/^n.>  
横线支票crossed cheque zSM;N^X8?  
NUjo5.7  
=c1t]%P,  
ztG!NZL  
普通横线general crossing o9 g0fC  
vb1Gz]~)>  
$ Eh8s(  
tiHP?N
U  
特别横线special crossing -)dS`hM  
j+-+<h/(  
 $%5f  
C?h`i ^ >2  
空白支票blank cheque gZ&' J\  
 uZA^o  
1~_&XNb&  
%^VQw!  
失效支票，过期支票stale cheque }ki}J>j|f  
qL1d-nH  
o*}--d?S  
%I>-_el  
普通支票open cheque 1-6[KBQ8  
:4'Fq;%C  
oyt#CHX  
{;[W'Lc  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2ij
/!  
cV+x.)a.  
m=.}}DcSs  
8/16<yZ  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges RLtIn!2OU  
Zv8I`/4?  
3.vQ~Fvl  
]Y%U5\$  
支票换现金||兑现to cash a cheque Y#[>j4<T  
xO nW~Z  
JRT,%;*,  
-g`3;1EV^  
清理票款to clear a cheque
8ta`sNy9  
/H m),9NN  
|4tnG&=  
5Rc^5Nv  
保证兑现to certify a cheque K,o@~fj  
TA~YCj$  
Js(" H  
057$b!A-a  
填写支票数额to fill up a cheque cHO8%xu`  
jh|4Y(  
fL7u419=  
v7kR]HU[y  
支票上划线to cross a cheque rt5eN:'qY  
i9FtS7  
N)rf/E0  
Pa} B0XBWP  
开发支票to make out a cheque HvSYE[Zt|  
%C^%Oq_k  
Jfkdiyy"  
:>t^B+  
签发支票，开立支票to draw a cheque||to issue a cheque *w[\(d'T  
eJm7}\/6`  
FYtf<C+  
"Nx3_mQ  
透支支票to overdraw a cheque 3-T}8VsiP  
S5$sB{\R  
`AO<r  
N1Pm4joH%  
背书支票to endorse a cheque AHA4{Zu[  
_P]!J~$5  
!^/Mn  
,@b7N[h  
请付票款||清付票款to pay a cheque||to honour a cheque  KO Q9K
 
0/F/U=Z!  
hDf|9}/UQd  
d'yA"b]  
支票退票to dishonour a cheque
az=( 6PX  
uv,_?x\'  
.M$}.v  
1>!wm0;x  
拒付支票to refuse a cheque C<?Huw4R0  
+- B`Fya
 
%%w/;o!c  
VZJ[h{ 6  
拒付支票to stop payment of a cheque 
rq.S0bzH  
>(t_  
22<T.c  
K[XFJ9  
提示要求付款to present for payment -q-/0d<l  
}uTe (Rf  
kK]^q| vb6  
y+PiH  
见票即付持票人payable to bearer { fmY_T[Q8  
!w[io;  
{Va"o~io  
71h?t`N  
支付指定人payable to order (xJZeY)-b^  
n nZ|oEF  

DjX*2O  
Viu+#J;l  
已过期||无效out of date||stale nv9kl Q@  
c<8RRY
s  
4ZZ/R?AiK  
RQ1`k,R=  
请给出票人R/D||refer to drawer e[lRY>Pe5  
$6c8<!B_  
Z{|U!tn
 
BK_x5mGu3  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds O-M4NKl] 6  
ZX f^HK  
Q6?}/p  
dtdz!'q)Y  
文字与数字不一致words and figures differ K`9ph"(Z  
=DhzV D  
J)w58/`?t  
LZCz
iW  
支票 ?}N@bsl08w  
+N9(o+UrU  
时间已过account closed QX*HvT  
`z=I}6){  
%mhnd):  
' Vp6=,P  
更改处应加盖印章alterations require initials I.<>6ISI@  
e6n^l$'  
E! i:h62  
~ "]6  
NC*h7  
dJhT}"x  
时间已过effects not cleared !KUV,>L  
rf%E+bh4  
+M+ht   
#K3A{ jb,  
停止付款payment stopped "G8w}n:y  
%C]K`=vI-  
#!?5^O  
EH'?wh|Yp  
支票毁损cheque mutilated K#=)]qIk  
QOECpk-  
Tm8c:S^uq)  
GRanR'xG  
汇款||寄钱to remit||to send money C} #:<Jx  
QY,.|  
V}#2pP  
QY<{S&k9  
寄票供取款||支票支付to send a cheque for payment UGy~Ecv  
EHT5Gf  
Z=sCYLm  
[TPr  
寄款人a remitter Wmp,,H  
2WjQ-mM#  
N/A.1W  
Y&O<A8=8  
收款人a remittee $Nr :YI  
:@TfhQV_=Q  
1*eWo~G  
(;o,t?:d  
国外汇票foreign Bill 7XE/bhe%S  
xzFV]  
.1u"16_  
;r[@;2p*(  
国内汇票inland Bill 8v6YOG"b q  
af]&3(33  
%f.(^<Gu  
u-zl-?Ne  
跟单汇票documentary bill T!uK_  
zof>S>5>R7  
6]dK,  
9-DDly [)4  
空头汇票accommodation bill Kc=&jCn  
W@w#A]  
(]Z%&>*  
S1pikwB  
原始汇票original bill ,TTt<&c  
NTk"W!<Cl2  
r"OVu~ND  
lvi~GZ  
改写||换新票据renewed bill I U/HYBJH  
&N!QKrj3  
C,R_`%b%  
#/ 1  
即期汇票sight bill||bill on demand d18%zY>  
e2Sudd=' G  
o$>A;<  
Int6xoz  
…days after date||…days after date…日后付款 />(e.)f  
Ti }Ljp^O  
C8%Iol  
#$xiqL  
…months after date||…months after date…月后付款 _dY6Ip%  
`Td
0R!  
X8Px  
|q5R5m
Q  
见票后…日付款…days after sight||…days sight ajuwP1I  
<">tB"="b  

n%I%O
7  
Bry\"V"'g  
见票后…月付款…months after sight||…months sight LuS]D%  
Hq h  
bZk7)b;1o  
\+mc   
同组票据set of bills -"iGcVV  
DG&14c>g  
hf rF7{yj  
[1@-F+  
单张汇票sola of exchange||sole of exchange Q_'3}:4  
[^B04
x@  
KwOn<0P  
'u$e2^  
远期汇票usance bill||bill at usance eLcP.;Z
 
RQ#g n  
"q4c[dna  
++-\^'&1  
长期汇票long bill GcQO&oq|  
b(dIl)Y4 :  
x|G#oG)_  
Y9ueE+6  
短期汇票short bill wE:hl  
[>+(zlK"  
|D%i3@P&ZR  
dL'hC#!h  
逾期汇票overdue bill 't \:@-tQ  
wxpE5v+f|  
2/f:VB?<T  
MNOT<(  
宽限日期days of grace u1O?
`  
dhpEBJ
  
XX",&cp02V  
J]5sWs  
电汇telegraphic transfer （T.T） 7Xm7{`jH  
~sk;6e)(2  
e!
b?SmNN  
?J,hv'L]  
邮汇postal order||postal note （Am.）||post office order||money order 9VdVom|e  
l@nkR&4[  
"|V{@)!t  
wy"^a45h  
本票promissory note （P/N） x(h(a#,r  
*xXa4HB  
7%L%dyN  
.|$6Pi%!  
押汇负责书||押汇保证书letter of hypothecation Mh>H 5l.1i  
g![]R-$  
_Dl!iV05:  
4]RGLN  
副保||抵押品||付属担保物collateral security jftoqK- p  
6W."hPP  
q[1:h  
nk9Kq\2f:  
担保书trust receipt||letter of indemnity T1c2J,+}R  
BL6t>  
g2.%x \d  
RRig  
承兑||认付acceptance X64OX9:YF  
S', i  
S/ v+7oT  
/~V.qisZ  
单张承兑general acceptance O{rgx~lLJt  
_In[Z?P}  
?I&ha-."  
?#ue:O1  
有条件承兑qualified acceptance |ZW%+AQ|   
~` v7  
^%wj6  
{ecmOxKP}  
附条件认付conditional acceptance x&7%U  
H[?~
u+  
1C(6.7l  
ZYZQ?
FN  
部分认付partial acceptance   \]=qGMwFs