[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。   {x3"/sF  
会计报表statement of account 4M)  s  
%p5%Fs`sd  
X8TwMt  
7XE |5G  
往来帐目account current F_m[EB  
(lDbArq
y  
99'e)[\  
gm**9]k^{  
现在往来帐||存款额current accout 5jj
<sj!S  
.%{3# \  
n'<FH<x  
*\?tW]8<  
销货帐account sales p'lL2n$E  
1^G*)Qn5Df  
"
Qf X&'09  
;\N{z6  
共同计算帐项joint account LY}9$1G]  
`0@onDQVc=  
;a]2hd"6  
JLS|G?#0  
未决帐项outstanding account 7J~usF>A  
x|#R$^4CY  
icq!^5BzL  
+tbG^w%  
贷方帐项credit account||creditor account C_SJ
4Sh  
$wL zaZL|  
#nQ
Z/[|  
3h:"-{MW.  
借方帐项debit account||debtor account }9w?[hXW"  
[:cy.K!Uo%  
{rQSB;3  
Lh0qB)>  
应付帐||应付未付帐account payable y be: u  
w8!S;~xKI  
J{W<6AK\S  
Pr |u_^  
应收帐||应收未收帐account receivable uJQ#l\t  
|9YY8oT.  
9#K,@X5 j  
|7$Fr[2d  
新交易||新帐new account ZT*RD2,  
q;&\77i$  
@" -[@  
]L/h,bVI1  
未决帐||老帐old account Czj]jA(0f  
D6cqON0a.  
EbEQ@6t  
^Ht!~So  
现金帐cash account xign!=  
~p9nAACU  
aRPpDSR?l  

R>BZQugZ~  
流水帐running account :#CQQ *@  
V)[ta`9  
c&!EsMsU  
oD_n+95B  
暂记帐||未定帐suspense account =og5Mh,  
&e2|]C4  
~RlsgtX"  
AfU~k!4`  
过期帐||延滞帐overdue account||pastdue account `a$-"tW~j  
+;Yd<~!c Z  

TvV_Tz4e  
T(Q(7  
杂项帐户sundry account O=2"t%Gc  
*G'R+_tdE  
$ {Y?jJ  
S ;pKL,d>r  
详细帐单||明细表detail account z[zURj-*]  
3em&7QM  
{s]yP_  
f{s}[p~  
呆帐bad account X~m*`UH  
M1{ru~Z9  
H0!W:cIS;l  
^T(v4'7  
会计项目title of account +48a..4sN  

Ie12d@  
u"WqI[IV  
9$]I3k  
会计薄||帐薄account-book ]
/G~ L  
}6U`/"RfcO  
^0 zWiX  
<4 l;I*:2&  
营业报告书||损益计算表account of budiness||business report CN7 2 E  
PubO|Mf  
w(>mP9Cb  
%(f&).W  
借贷细帐||交验帐account rendered Y~FN`=O  
<a=, {O  
bl/tl_.p00  
#0;H'GO?c  
明细帐account stated E5>y?N  
qFqK.u  
mpsi{%gA  
?^y!}(  
与…银行开立一户头to open an account with x {
GKz#  
@51 !vQwqR  
17hFwo`  
3Ryae/Nk  
与…银行建立交易to keep account with J5i$D
0K[  
#YABbwH  
WF'Di4   
zO@7V>2  
继续记帐to keep account &]d-R  
\{g;|Z 1  
bcVzl]9  
ZvQ~K(3  
与…有交易to have an account with *hm;C+<~  
DK\Ud6w  
J83{&N2u  
zB/)_AW  
作成会计帐||有往来帐项to make out an account with k&<cFZU  
,McwPHEMB  
tTX@Bb8  
JP sR7f  
清算||清理债务to make up an account cx+li4v  
>vr!3  
In3},x+$  
4`KQ@m  
清洁帐目||与…停止交易to close ones account with ?3=D-Xrb  
8!{;yz  
/,tQdD&  
 !623;  
结帐to close an account q
GAbh  
Q&JnF`*  
834E ]2  
nQ\)~MKd  
清理未付款to ask an account||to demand an account r.JY88"  
*8WcRx  
t;^NgkP{$  
&5x ]9   
结清差额to balance the account with YtQsS U  
Z`W@Od$f  

U\<8}+x  
s#nd:$p3  
清算to settle an account||to liquidate an account||to square an account *E"OQsIl  
31FQ=(K  
Pc{0Js5VzE  
|afzW=8'  
审查帐目||监查帐目to audit an account Eps2  
JQ[~N-  
CO)BF%?B  
S8zc1!  
检查帐目to examine an account vWGjc2_  
sF+mfoMtG  
ljS~>&  
BLno/JK0}  
转入A的帐户to charge the amount to As account FHoY=fCI  
Gtyy^tz[  
a4B#?p  
ME9jN{ le  
以计帐方式付款to pay on account =}8:zO 2'{  
 C0Oe$& _  
zG[GyyAQ  
O<H5W|cM  
代理某人||为某人on ones account||on account of one wM2[i
  
?6m6 4{M  
0-N"_1k|?  
C}7c:4c  
为自己计算||独立帐目on ones own account xUKn  
B\tP{}P8{  
gGtl*9a=  
X}-)io  
由某人收益并负风险on ones account and risk||for ones account and risk j;3hQO l  
fD1a)Az  
M^e;WY@ D  
2G(RQ\Ro*  
由某人负担for ones account||for account of one KA"D2j9wn  
`Dn"<-9:  
&idPO{G  
;I#f:UQ  
按某人指示||列入某人帐户by order and for account of one YhZmyYamE  
IKm_YQ$XOy  
]P5|V4FXo  
7Zf *T  
列入5月份帐目for May account j$he5^GC  
$;1TP|  
3~r>G  
AWXBk+  
编入某中帐项下to pass to the account of||to place to the account of ?xb4y=P7  
Jxq;Uu9  
{p70( ]v  
3fb"1z#  
寄出清算书to send in an account||to send in render an account 5Y#W$Fx($R  
U)3*7D  
d=6FL" .o  
LzS)WjEN  
支票薄cheque book 5d4/}o}%"  
Q`ALyp,9b  
DO^K8~]
 
LRuB&4r8  
支票陈票人cheque drawer !n?8'eqWru  
HZ+l){u  
{]F };_  
:B(vk3;U!  
持票人cheque holder ISbhC!59  
15/lX  
fBi6% #  
-k+}w_<Q  
不记名支票cheque to bearer||bearer cheque XEB1%. p  
x9U(,x6r  
UP})j.z  
\d,wcL  
记名支票||认人支票cheque to order A%zX LV=3O  
3O'6 Ae  
sgc
pH  
uxjx~+qFd  
到期支票antedated cheque "s!|8F6$  
t.ci!#/d  
uE]kv  
/3!c ;(  
未到期支票postdated cheque WcG}9)9  
@rV|7%u  
>,&@j,?']  
<uYeev%  
保付支票certified cheque ;Sqn w  
jnu!a.H  
(:spA5  
EJz?GM  
未获兑现支票，退票returned cheque z :q9~  
b":3J)Y6.  
^tFbg+.  
p
/x]  
横线支票crossed cheque RXbhuI  
.:nV^+)  
s[}4Q|s%  
bh~"LQS1  
普通横线general crossing )yj:P  
wt(Hk6/B  
,ezC}V0M  
?##3E, /"9  
特别横线special crossing dYn<L/#  
?}tWI7KI  
^Fe%1Lnt  
_Z>I"m  
空白支票blank cheque (z:DT
e  
dP7nR1GS  
r) SG!;X  
W~QH"Sq  
失效支票，过期支票stale cheque P#ro;3S3y  
l[ P VWM  
B'kV.3t  
!gKz=-C  
普通支票open cheque 8=Z]?D=  
KIeTZVu$%  
Ne=o+ $.(  
q"uP %TN  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $OAa k  
t V:oBT*  
M#?^uu'  
))<1"7D^^  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z/ Kjz$l!  
jO9w7u6  
\GFFPCi4D  
VGPBD-6)  
支票换现金||兑现to cash a cheque T]fBVA  
jlA?JB  
n_qDg  
Z6F^p8O-  
清理票款to clear a cheque M#U#I:z%  
\LI 2=J*  
2GB+st,  
c@ea ;Cv  
保证兑现to certify a cheque n1mqe*Mvs/  
Jy?#@/~  
CB1AL]|3  
TlA*~HG
<Q  
填写支票数额to fill up a cheque .bT+#x  
>,#73
u#  
Z`9yGaTO  
-2\%?A6L  
支票上划线to cross a cheque ,;)1|-^nu  
Y2B",v"  
VZRM=;V  
\`MX\OR  
开发支票to make out a cheque -y+u0,=p.  
i,h)   
* I{)8  
Z ^w5x:  
签发支票，开立支票to draw a cheque||to issue a cheque bB#6Xx  
rK@UCRf  
NETji:d  
+~H mP
Q  
透支支票to overdraw a cheque #SR"Q`P  
\!_:<"nX.  
tK$x=9M  
[HV9KAoA  
背书支票to endorse a cheque <r1N6(n  
jl:dKL@  
AVx 0aj  
R\+O.vX  
请付票款||清付票款to pay a cheque||to honour a cheque _&~y{;)S  
`B4Px|3  
:M %s:,]R  
@uWPo2  
支票退票to dishonour a cheque u3Jsu=Nx-  
ti)4J2c,8  
T5jZd@VT,  
HxgH*IMs  
拒付支票to refuse a cheque  @rh1W$  
5X'com?T  
7T)J{:+0!|  
k/|j
e~$  
拒付支票to stop payment of a cheque LhM{d  
)%}? p2.  
1 ^k#g,  
ZV=)`E`I|  
提示要求付款to present for payment OFtAT@=O  
`T;M=S^y*E  
-bq\2Yc$]  
}k-rOi'jL  
见票即付持票人payable to bearer nvyyV \w  
1Xv- e8M  
I2b\[d  
zg3q\~  
支付指定人payable to order tVf1]3(_>  
'yWv @)  
bN#)F    
4eOQP  
已过期||无效out of date||stale
mB:I8g7  
m;v/(d>  
u/@dWeY[]  
d9hJEu!Lu  
请给出票人R/D||refer to drawer ZA
;wv+hF=  
m ST/u>'  
u.}z}'-  
T]5Jsr
T  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D/jS4'$vA  
*d,u)l :S  
NINaOs  
quB.A7~^=  
文字与数字不一致words and figures differ );$L#XpB  
tXocGM{6C  
?1I0VA']  
)32BM+f"77  
支票 V0]6F  
wHQyMq^  
时间已过account closed P2n b&lVdu  
s-Mzl?o  
A@@Z?t.  
nl7=Nhh  
更改处应加盖印章alterations require initials XK)qDg  
[hf#$Dl|  
/CtR|~wL  
D/CSR=b  
/&>6#3df-  
HDyus5g  
时间已过effects not cleared w*})ZYIUT  
C^po*(W6  
RhG9Xw9  
eeuT
f  
停止付款payment stopped 3N)
bJ  
0ih=<@1K  
Ksq{=q-T  
,$,6%"'"  
支票毁损cheque mutilated S-"&#OfWg<  
G<C[A   
Tsez&R$k  
nQc]f*  
汇款||寄钱to remit||to send money Xi'y-cV ^  
f$x\~y<[  
1{oq8LB  
,y[wS5li  
寄票供取款||支票支付to send a cheque for payment :[iWl8  
ZJ} V>Bu-  
,%+i}H,3  
9=D\xBd|w  
寄款人a remitter r/E;tm[\  
lPh>8:qFM  
i6)$pARp  
R=IZFwr  
收款人a remittee *dn~-W.  
:XK.A   
VRYj&s'@  
,C88%k  
国外汇票foreign Bill .kSx>3  
W9~vBU  
zV\\T(R)  
Si#b"ls'  
国内汇票inland Bill 1&~u:RUXe  
:, $:@  
(gQ^jmZPG  
Kb~s'cTxIO  
跟单汇票documentary bill )+c4n]  
hL#5:~(  
m$xL#omD  
}vkrWy^  
空头汇票accommodation bill vu[+UF\G  
0^4uZeW?  
Ey$J.qw3  
=PiDZS^"  
原始汇票original bill r5XG$:$8\  
agqB#,i  
Kd8V,teH  
MP\$_;&xB  
改写||换新票据renewed bill `s (A&=g\  
;7"} I  
4oT1<n`r+  
O1pBr=+j+{  
即期汇票sight bill||bill on demand pOlo_na}[  
 $9dm2#0d  
nS0K&MH6B  
Ml` f+$  
…days after date||…days after date…日后付款 PR=:3-#R  
L-\-wXg%  
TIbqUR  
RKsr}-18  
…months after date||…months after date…月后付款 [L 0`B9TD~  
Jw'%[(q Q  
$}0q=Lg%wv  
oR>o/$z$)g  
见票后…日付款…days after sight||…days sight mw9;LNi\D  
DTrS9j?z  
4:-h\%  
5K13   
见票后…月付款…months after sight||…months sight uBI?nv,  
TSXa#
SKp  
W8j)2nKD  
DQM\Y{y|3  
同组票据set of bills Hzs]\%"  
O;c;>x_dA  
mRB-}  
l \7NR  
单张汇票sola of exchange||sole of exchange 'NF_!D  
{7&(2Z]z  
Xxcv5.ug  
t6&6kl  
远期汇票usance bill||bill at usance sXp>4MomV  
%;kr%%t%  
1TbY,3W  
WJBi#(SY  
长期汇票long bill Cdl#LVqs  
EzOO6  
DytH} U"  
+HNY!fv9  
短期汇票short bill f^il|Obzl  
;:Q 5?zM  
zRPX mu{t  
MVU5+wX  
逾期汇票overdue bill /v"u4Ipj  
=vLeOX  
?ihkV?;)  
8qL*Nf  
宽限日期days of grace UA$ XjP  
| Zx  
#4"(M9kf  
@O9.~6  
电汇telegraphic transfer （T.T） GFasGHAw  
8X`iMFa.P  
hXdc5 ?i?  
ko\VDyt,  
邮汇postal order||postal note （Am.）||post office order||money order e`ti*1]q  
r=6-kC!T9  
h}fz`ti U  
{#N](yUm  
本票promissory note （P/N） "1>I/ CM  
kx8\]'  
x'_I{$C&  
&1Dq3%$c  
押汇负责书||押汇保证书letter of hypothecation "']I.  
bI.LE/yk  
%cMX]
U  
FOiwB^$>  
副保||抵押品||付属担保物collateral security ?#"rI6  
VAf"B5R  
j+AAhn  
U 8L%=/N>B  
担保书trust receipt||letter of indemnity hI*gw3 V  
KB49~7XjQ@  
ogQY"c8  
]TQ2PVN2  
承兑||认付acceptance ]b
!o(5m  
>2l1t}"\  
}eh<F^  
P F#+G;q;  
单张承兑general acceptance TUoEk  
IiTV*azVh  
_4F(WCco  
h<2 o5c|  
有条件承兑qualified acceptance P3X;&iT  
)8]O|Z-CU  
AE!DftI  
gV@FT|j!i  
附条件认付conditional acceptance ZaJg$  
zhtNL_  
]V*s-och'  
U_ n1QU  
部分认付partial acceptance   9 r.Os