[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。   d*xKq"+ &E  
会计报表statement of account
5%n  
Q>}*l|Ci  
^}4=pkJ;s  
2qD80W<1  
往来帐目account current Fn~?YN  
F7zBm53  
G&/RJLX|w  
s'/ g:aJ  
现在往来帐||存款额current accout %l7|+%M.{  
C!8XFf8
e  
[LJ1wBMw  
`:XrpD  
销货帐account sales =c,m)\u/8  
y84=Q  
}
1>i  
7#BpGQJQ  
共同计算帐项joint account T6g(,xPcL  
>1=sw qa  
`|i[*+WC  
kU5chltGF  
未决帐项outstanding account  vNJ!d  
P]4C/UDS-~  
_ ecKX</Q  
/~
Q2SrYH  
贷方帐项credit account||creditor account Dog Tj  
=gb.%a{R  
U0/X!@F-  
(&U8NeWZ  
借方帐项debit account||debtor account QDg\GA8|  
lxpi   
'K=n}}& :  
b{Kpfb
xcI  
应付帐||应付未付帐account payable W^Jh'^E  
)r#^{{6[v  
5X5&(S\  
h<50jnH!  
应收帐||应收未收帐account receivable p}j$p'D.RI  
i
v*Ft.1t  
`)[bu  
ZS@Cd9*  
新交易||新帐new account R30{/KK  
D<zgs2Ex  
'{:WxGgi  
IGj%)_W  
未决帐||老帐old account *t'qn  
at@B>Rb  
;=IGl:  
rkdwGqG  
现金帐cash account w6MEY"<L  
gu[3L  
M4rOnIJ  
<j93  
流水帐running account `Tx1?]  
e'I13)  
]:B|_|H  
-t, .A/?  
暂记帐||未定帐suspense account T.vkGB=QZ%  
s
mLXNO  
H1H+TTZr  
UC)-Fd  
过期帐||延滞帐overdue account||pastdue account iol.RszlZ|  
!A(*?0`  
3[: |)i)  
D&f(h][hH?  
杂项帐户sundry account $0C1';=^}  
5gV%jQgkC  
=IH z@CU  
rAK}rNxI  
详细帐单||明细表detail account >z*2Og#1  
_u$X.5Q;  
[:geDk9O#'  

Dz4 fP;n  
呆帐bad account ALqP;/  
Z[G
s/D  
vDgf}  
^PY*INv  
会计项目title of account 0#~e KFy  
V45\.V  
Y4]USU!PA  
+@wa?"  
会计薄||帐薄account-book 2<jbNnj  
i?uJ<BdU[  
$~xY6"_}!!  
;Ub;AqY  
营业报告书||损益计算表account of budiness||business report VY)! bjW.  
?Xscc mN  
{u
mdW x.*  
9K*yds  
借贷细帐||交验帐account rendered @GzEhv  
+;7Rz_.6f  
B[:-SWd  
tL68
u[  
明细帐account stated ZzA4iT=KO  
UxZT&x3=)}  
Vk/CV2  
ob=GB71j55  
与…银行开立一户头to open an account with ; EZ$8|  
", b}-B  
"V!y"yQ  
zG|}| //}  
与…银行建立交易to keep account with @[M5$,"  
Ay'2!K,I  
V:*QK,  
6 <JiHVP7  
继续记帐to keep account qP<wf=wY  
SsiKuoxk  
MsMNP[-l  
5bZf$$b  
与…有交易to have an account with d&n&_
>  
G"3)\FEM  
pj.}VF!d  
gR)T(%W  
作成会计帐||有往来帐项to make out an account with _w8iPL5:  
?9#}p  
VmM?KlC  
@l~zn%!X  
清算||清理债务to make up an account P#5
&D*`}h  
b]s.h8+v;  
yrO\\No#H  
t(FIBf3  
清洁帐目||与…停止交易to close ones account with IHCEu K  
~ow_&ftlo  
AW;"` ].  
,B]kX/W  
结帐to close an account Z6%Hhk[  
J{"<Hg b  
1PLxc)LsG  
g+Z~"O]$M  
清理未付款to ask an account||to demand an account Q C?*O?~#  
;E0Xn-o_  
$CXKeWS=Q.  
{U?UM  
结清差额to balance the account with A<esMDX  
Q%6Lc.i  
71i".1l{K  
kWs"v6B  
清算to settle an account||to liquidate an account||to square an account bd],fNgJ  
. iFd  
D^1H(y2zp  
zb/w^~J_i  
审查帐目||监查帐目to audit an account nzI}w7>VU  
__jFSa`at  
|,k,X}gP  
 w.kb/  
检查帐目to examine an account H6Q1r[(B  
^DZ(T+q,  
wmu#@Hf/[h  
/L,VZ?CmtK  
转入A的帐户to charge the amount to As account }lzUl mRTe  
4#H~g @  
%j9'HtjEa  
k[3J5 4`g1  
以计帐方式付款to pay on account yeQ6\yi  
*gHGi(U(U  
z Qtg]@S  
-' 7I| r  
代理某人||为某人on ones account||on account of one >W%tEc  
dY>oj<9  
^b-o  
67zCil  
为自己计算||独立帐目on ones own account w+<`
>  
G5~ Jp#uA  
IN2FO/Y@  
9(`d h  
由某人收益并负风险on ones account and risk||for ones account and risk nRKh
|B)  
6BT o%  
6{/HNEI*1  
*,Bo $:(n  
由某人负担for ones account||for account of one "0al"?  
>q{E9.~b  
d\Q~L 3x  
Qp9)Rc5  
按某人指示||列入某人帐户by order and for account of one 83io@*D  
H4#|f
n  
5v:c@n  
<1~5l~  
列入5月份帐目for May account Y0`=h"g  
R{zAs?j  
0Q]@T@F.  

"p<B|  
编入某中帐项下to pass to the account of||to place to the account of *z-Mr~V  
$6~ J#;  
biZwxP3  
A1{ 7g<k6  
寄出清算书to send in an account||to send in render an account Ys8p,.OMs  
1p#O(o  
58FjzW  
/ekeU+j  
支票薄cheque book  c=?=u  
. e' vc  
{<XPE:1>Y  
EC*rd  
支票陈票人cheque drawer n_}=G
RR  
Z]H
`s{3  
@k_xA-a  
b65V*Vbj  
持票人cheque holder e.X*x4*>~  
7aAT  
U&W{; myt  
_&0_@  
不记名支票cheque to bearer||bearer cheque p-d2HXo  
L `>uO1O  
*` }Rt  
.<Y7,9;YEF  
记名支票||认人支票cheque to order rdK=f<I]  
Gt9(@USK  
|)4Fe/!cJ  
{%Mt-Gm'd  
到期支票antedated cheque dW hU o\>=  
<w@ziUr  
j*uc$hC"  

H^UuT  
未到期支票postdated cheque e!_+Ty
I  
B&J;yla6`d  
DIx!S w7EC  
l;TWs_N  
保付支票certified cheque <pAN{:  
[ 0?*J<d  
RLuA^ONI  
;0j 8Xj  
未获兑现支票，退票returned cheque S
!*wK-  
U&DD+4+28:  
#SNwSx&
 
{.vU;  
横线支票crossed cheque r`? bYoz  
fQZ,kl  
y7)s0g>%H  
0Q\6GCzN\  
普通横线general crossing ANuIPF4NxP  
["N{6d&Q  
GEJEh
wO;H  
%`rZ]^H  
特别横线special crossing s*A#;  
{rp5qgVE<  
zT;F4_p3G-  
ZbS*zKEW  
空白支票blank cheque eUa2"=M  
& ,KxE(C  
u; {,,ct  
JA
.J~3  
失效支票，过期支票stale cheque KW&5&~)2  
37:\X5)z/  
$9_yD&&  
r!DUsE  
普通支票open cheque i+`N0!8lY  
x3dP`<   
Q?e]N I^  
R?,Oh*  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MiB"CcU  
$kc*~V~
 
/eZ UAxq  
n2<#]2h  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges irg%n  
<{ Z$!]i1  
cr;\;Ta_!W  
=!@5!  
支票换现金||兑现to cash a cheque lwY2zX&%)/  
W$E!}~Ro  
.?C-J  
*U[Nn5#?  
清理票款to clear a cheque P5vxQR_*lc  
#!a}ZhIt  
zOV.cI6fZz  
!N, Oe<  
保证兑现to certify a cheque #M9rt~4  
?8{x/y:  
}]i re2j8  
 4[\[Ho  
填写支票数额to fill up a cheque BKiyog  
!R{
C  
D7|=ev  
vMDX  
支票上划线to cross a cheque jB"?iC.  
6*!
R'  
?3X(`:KB  
G
S!7HphR  
开发支票to make out a cheque nhbCk6Y5LZ  
W7k0!Grrl  
[;rty<Z^b  
)Ha `>  
签发支票，开立支票to draw a cheque||to issue a cheque h3}gg@Fm  
O@[jNs)].  
-d|Q|zF^x  
GI]sE]tZ  
透支支票to overdraw a cheque f{m,?[1C,  
WAzYnl'p  
}ZP;kM$g  
~M>EB6  
背书支票to endorse a cheque V l, V  
@W{VT7w  
=th(Hdk17  
E{Gkq:  
请付票款||清付票款to pay a cheque||to honour a cheque ;w\7p a  
_ct18nh9  
I04GQq l  
Mya l3UF  
支票退票to dishonour a cheque s>pOfXIx  
t[L_n m5-  
@xO?SjH  
N2 vA/  
拒付支票to refuse a cheque X^2Txm d  
P|:*OM p  
:^G;`T`L  
Lc0U-!{G  
拒付支票to stop payment of a cheque ?Re6oLm<B  
s,tZi6Z=%E  
$r>\y (W  
k|O?
qE1hP  
提示要求付款to present for payment mKsTA;  
mnZS](>  
\[nvdvJv  
yB>5p]$P  
见票即付持票人payable to bearer 3!+N}[$iy  
a\UhOPFF  
li U=&wM>  
c@+;4Iz  
支付指定人payable to order # 1S*}Q<k  
,wI$O8"!j  
1l8kuwH  
%lr<;   
已过期||无效out of date||stale =nq9)4o  
lbRm(W(  
Hy?+p{{G  
Fj0a+r,h!  
请给出票人R/D||refer to drawer lzKJ
y  
[RZ}9`V  
)Mtw
9[  
17itC9U  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FXAP]iqo  
T:/68b*H\:  
v(ATbY75  
?r`UBR+[  
文字与数字不一致words and figures differ >N&C-6W  
g^CAT1}  
ZL0':7  
&TpzJcd"  
支票 h-^7cHI}  
%LL*V|  
时间已过account closed m((A  
;}=4z^^5  
r*n_#&-7  

|5ifgSZ  
更改处应加盖印章alterations require initials uSAb  
#ny&bJj  
v,\2$q/  
DeMF<)#  
v}$s,j3NO  
)2U#<v^
 
时间已过effects not cleared
2'R&K  
:HJ@/s!J  
5 M.KF;P  
b),_rr  
停止付款payment stopped q}nL'KQ,n  
q ;@
:,^  
A? =(
q  
&HPzm6.3  
支票毁损cheque mutilated p|W <xFk  
j3!]wolY  
a ]PS`  
A[,[j?wC  
汇款||寄钱to remit||to send money }]qx "  
 5y}kI  
d/Sx+1 "{T  
"S">#.L  
寄票供取款||支票支付to send a cheque for payment ZQd\!K8y^Q  
[M^ur%H  
rC(-dJkV  
~MvLrg"i  
寄款人a remitter ?\HXYCi0r  
,oW8im   
?c vXuxCm  
8a\ Pjk  
收款人a remittee VTD
p9s  
nUAs:Q  
\XG18V&  
(Ea)`'/  
国外汇票foreign Bill 7qyv.{+  
Qi_De '@  
nly`\0C  
([-xM%BI6  
国内汇票inland Bill Q~5!c#r  
"TWNit  
t/6t{*-w  
=w~phn  
跟单汇票documentary bill K%Sy~6iD&  
HWr")%EhD  
K22'XrN  
39W"G7n?v  
空头汇票accommodation bill ]M"l-A  
oSb,)k@  
uZyR{~-C  
[qHLo> HaL  
原始汇票original bill x5Sc+5?*  
u&iMY3=  
t"0Z=`Wi  
-O o7]8  
改写||换新票据renewed bill c3\z  
pGZI697  
=H'7g6  
W_zv"c  
即期汇票sight bill||bill on demand !MOgM  
zc QFIP  
\O"EK~x}/  
DA[s k7  
…days after date||…days after date…日后付款 *wml 4lh  
y<|vcg8x  
S`LS/)  
$K)9(DD  
…months after date||…months after date…月后付款 a0Y/,S*K  
{+V1>6  
4v+4qyMyE  
>Q0HqOq  
见票后…日付款…days after sight||…days sight `+~@VZ3m  
D`;Q?fC  
XYbc1+C  
t^h{D   
见票后…月付款…months after sight||…months sight \W<r`t4v  
c\.8hd=<  
=K<8X!xUW  
*o8DfZ  
同组票据set of bills Qrt[MJ+#  
p]d3F^*i  
SwESDo)  
hWGCYkuW  
单张汇票sola of exchange||sole of exchange :/HfMJ  
\R>!HY  
u!([m; x|  
y//yLrs;  
远期汇票usance bill||bill at usance +jcg[|-'/  
'F'v/G~
F  
+DwyMzeE  
YuWsE4$  
长期汇票long bill mlgw0   
p[*NekE6-  
O!!Ne'I  
h9)QQPP  
短期汇票short bill em @\S   
neGCMKtzlJ  
$I%75IZ  
>$]SYF29  
逾期汇票overdue bill p]*BeiT#n%  
Wq!n8O1  
'kW'e  
xF*C0B;QL  
宽限日期days of grace YadY?o./  
!BHIp7p  
CVsc#=w0  
{0fQ"))"  
电汇telegraphic transfer （T.T） ]k[y#oB  
[@@Ovv  
T,h,)|:I^  
Yt"&8N]  
邮汇postal order||postal note （Am.）||post office order||money order iw|6w,-)C  
.'Vjs2 2  
EQ&E C  
)1H$5h  
本票promissory note （P/N） ZFy>Z:&S,  
!m"(SJn"  
jP6;~[rl  
%gB 0\C  
押汇负责书||押汇保证书letter of hypothecation a_5`9BL  
dB7E&"f  
z< ~gv"  
{5U;9: sO6  
副保||抵押品||付属担保物collateral security @>'.F<:P<  
d;KrV=%30s  
X]q,A5g  
G0Wzx)3]  
担保书trust receipt||letter of indemnity (S+tQ2bt  
.IYE+XzV  
x
UE9%qO  
TL(L[  
承兑||认付acceptance 5gWn{[[e)y  
T`46\KkN  
H"8+[.xBh  
X%!#Ic]Q  
单张承兑general acceptance Dqu1!
f  
LQSno)OZ  
( q^umw  
'j];tO6GfC  
有条件承兑qualified acceptance 'sI=*c  
sb Oa] 5]
 
hqVx%4s*J  
zH8l-0I+$  
附条件认付conditional acceptance 9="i'nYp  
c$ Kn.<a  
2E/#fX9!4  
):C4"2l3  
部分认付partial acceptance   -\yaP8V