[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。   C\Vg{&'  
会计报表statement of account eLfvMPVo  
?Elg?)os  
KX3KM!*  
$`ztiVu3  
往来帐目account current r:&|vP  
m"d/b~q  
>7b)y  
G[Tl
%w  
现在往来帐||存款额current accout p[v#EyoC  
v`DI<Lt  
gR Nv-^  
/ty?<24ko  
销货帐account sales P)6lu8zQ  
j6g@tx^)'  
B4g8 ~f  
XOy2lJ/  
共同计算帐项joint account W5pb;74|  
'6-$Xq0^E  
YF[f
Z  
Gy"%R-j7  
未决帐项outstanding account |L
::bx(  
KE}H&1PjU  
M\D]ml~  
UiQEJXwnz  
贷方帐项credit account||creditor account OqUr9?+  
6bO~/mpWT~  
sL^yB  
1S:|3W  
借方帐项debit account||debtor account 9em*r9
-  
E167=BD9<  
}-DE`c  
a|_p,_  
应付帐||应付未付帐account payable /)>
S<X  
r&3pM2Da}  

%.H
JK  
`BY&>WY[  
应收帐||应收未收帐account receivable .Y*f2A.v  
_.V?A*  
v;EQ, NL  
?GT@puJS-  
新交易||新帐new account )R2XU  
)3A{GZj#6  
=L
-I-e97@  
!>$4]FkV  
未决帐||老帐old account $_;e>*+x  
rN/|(@  
'UU\4M  
JX qr3Np1  
现金帐cash account &^".2)zU  
O(Jj|Z  
(bp9Pj w  
3ec`Wa  
流水帐running account YT#3n  
^jE8+h  
_BM4>r?\  
MCTsi:V>+  
暂记帐||未定帐suspense account Nw_@A8-r  
b1#dz]  
]T:;Vo  
Z|lU8`'5  
过期帐||延滞帐overdue account||pastdue account #Pk$L+C
 
H^%lDz  
-~{c u47_  
.Ajz r8P  
杂项帐户sundry account lSwcL  
cre;P5^E  
TUK"nKSZ`.  
OhZgcUqQ8  
详细帐单||明细表detail account / ~%KVe  
Kv&g5&N,  
fV>CZ^=G  
"SxLN 8.:  
呆帐bad account X2sH
E  
h ZXXBp  
2B0W~x2=  
k%c{ETdE  
会计项目title of account D/ybFk  
N"tFP9;K  
y9H% Xl  
Ex amD">
T  
会计薄||帐薄account-book o G*5f  
 uF|3/x=  
p{A}pnjf  
>et-{(G  
营业报告书||损益计算表account of budiness||business report I=)hWC/  
(IqZ@->nw  
3f.b\4 U  
MM_k ]-7  
借贷细帐||交验帐account rendered IY'=DePd  
Qd_6)M-  
\W5O&G-C  
8`>h}Q$  
明细帐account stated Yf,K#' h:  
7w:ef0S  
VZr>U*J[:  
Ks^6.)  
与…银行开立一户头to open an account with !3n)|~r;K  
2,2Z`X   
H(c72]@Vg  
GE;e]Jkjn  
与…银行建立交易to keep account with wcSyw2D  
vy2Q g  
bK"SKV  
f),TO  
继续记帐to keep account C (n+SY^  
/n~\\9#3  
>WJf=F`_H  
<~ad:[  
与…有交易to have an account with ZX!r1*c 6  
z?/1Kj}xG  
RpWTp
T1  
~LJY6A@y  
作成会计帐||有往来帐项to make out an account with ?_x q-  
b5$Jf jI  
]xC#rwHUC  
oVA?J%EK  
清算||清理债务to make up an account 4(e59 ZgY  
 B[=(#W  
AqKz$  
1_fZm+oW!  
清洁帐目||与…停止交易to close ones account with ;AR{@Fu.  
d2oh/j6`TA  
O ,rwP  
t*z~5_/  
结帐to close an account 0iULCK  
7{e{9QbJ4  
{,*"3O:\:  
I}e3zf>  
清理未付款to ask an account||to demand an account 0&qr  
UNijFGi  
IdYzgDH  
NaVQ9ku7VW  
结清差额to balance the account with E XP%Mk/  
R1nJUOE4w^  
 Q~R ~xz  
,NnhHb2\  
清算to settle an account||to liquidate an account||to square an account QK0h6CX  
}kw/W#)J  
A(?\>X 9g  
JdIlWJY  
审查帐目||监查帐目to audit an account gu#-O ?B  
xe7O/',pa=  
1h
6^>()^  
^~{$wVGa  
检查帐目to examine an account 7.DtdyM  
$0bjKy  
<;E
 
hN['7:bQ  
转入A的帐户to charge the amount to As account wi9DhVvc 0  
*f,DhT/P  
f;/QJ  
#cj6{%c4  
以计帐方式付款to pay on account W@yJAQ  
2H.654  
)o\jJrVDf  
\Mg`(,kwe  
代理某人||为某人on ones account||on account of one zBO(`=|  
h~C.VJWl  
-(O-%  
vG \a1H  
为自己计算||独立帐目on ones own account ,J`'Y+7 W  
|_omr&[_  
}g$(+1g  
V([~r,  
由某人收益并负风险on ones account and risk||for ones account and risk sXd8rj:o  
SP|<Tny  
5K|"\  
:>p8zG  
由某人负担for ones account||for account of one K}6d
g<  
o)OUWGjb/K  
hJzxbr <  
=)hVn  
按某人指示||列入某人帐户by order and for account of one ]xguBh]  
rP!#RzL  
VCtH%v#S;.  
j5 g# 
M  
列入5月份帐目for May account nFe%vu8a  
C7H/N<VAq  
qF 9NQ;  
[F5h  
编入某中帐项下to pass to the account of||to place to the account of 
!QDQ_  
Y?ez9o:/#  
C&++VRnm  
Me6+~"am/  
寄出清算书to send in an account||to send in render an account rQ=,y>-*  
~G27;Npy  
CRbdAqofV  
cUDoN`fSl,  
支票薄cheque book Ela-,(Glk  
~4?9a(>3  
nenU)*o  
}E`dZW*!!  
支票陈票人cheque drawer u*qV[y5Bl  
0oEOre3^%  
~tOAT;g}q  
"*,XL uv>  
持票人cheque holder %F kMv  
| Yq$sU  
`bc;]@"  
I|# 5NE6  
不记名支票cheque to bearer||bearer cheque _gD pKEaY  
5s{ABJ\@V  
D1nq2GwS  
U35A X9/  
记名支票||认人支票cheque to order `GXkF:f=  
8p-=&cuo\@  
au,t%8AC  
&i!vd/*WlD  
到期支票antedated cheque O LI$1d_  
pH`44KAuM  
"QvmqI>  
"TH6o:x  
未到期支票postdated cheque ~q&pF"va8  
L.]$6Q0  
G|\^{5  
 r[?1  
保付支票certified cheque
b=3H  
i|1^+;  
r=c<--_@  
M`6y@<  
未获兑现支票，退票returned cheque 97)/"i e  
wCk
~CkC?  
k
i>~H!zB  
(MHAJ]Rx  
横线支票crossed cheque |a{Q0:  
1 ,5E`J  
)*c>|7
G  
T )\"Xj  
普通横线general crossing $`Ix:g
i  
W5#611  
:$+-3_oLMQ  
vf4{$Oag  
特别横线special crossing % >;#9"O4  
67y Tvr@a  
ZIdA\_c  
zXsc1erli  
空白支票blank cheque F7")]q3I~  
r]ShZBAbYp  
c)0amM  
xooY'El*#  
失效支票，过期支票stale cheque OxGE
%R,  
=vT<EW}[  
mXUYQ82  
,sGZ2=M}J  
普通支票open cheque 1wW)tNKIF  
0kDK~iT  
*%vwM7  
81*M= ?  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dJ?XPo"Cm=  
ttXjn  
s}j1"@  
.@ -$5Jw  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yz2Ci0Dwy  
fm~kM J  
]59i>  
+y 87~]]  
支票换现金||兑现to cash a cheque Zf7&._y.  
<)*2LBF@]  
 lWm'  
Dup;e&9g  
清理票款to clear a cheque @E.k/G!~Nb  
n&MG7`]N  
)etmE  
5sPywk{  
保证兑现to certify a cheque 8}w6z7e|{  
lnGq :-  
$BmmNn#  
'B0{U4?   
填写支票数额to fill up a cheque ,<DB&&EV8  
U}SXJH&&E  
6dAEM;$_Z  
?X?&~3iD%  
支票上划线to cross a cheque fJZp?e"  
g]UBZ33y  
Vx_rc%'  
G;3~2^lB\  
开发支票to make out a cheque {A|TowBN  
P6,7]6bp  
. |*f!
w}5  
/J)l
/oI  
签发支票，开立支票to draw a cheque||to issue a cheque Hqh6:
RuL  
4x%(9_8{-  
/WPv\L  
R_sC!
-  
透支支票to overdraw a cheque  htY=w}>  
CXtU"X  
"!K'A7.^  
v&FF|)$  
背书支票to endorse a cheque _ .i3,-l)  
:Sg_tOf  
midsnG+jnf  
27ckdyQx  
请付票款||清付票款to pay a cheque||to honour a cheque FZiW |G  
EliTFxp  
2}?wYI*:5|  
NvjJb-u  
支票退票to dishonour a cheque PN+G:Qv  
*b}>cn)<v  
t0:AScZY   
TST4Vy3  
拒付支票to refuse a cheque 1p`+  
Pag63njg?  
0^'
B3$>  
nxQ?bk}*d  
拒付支票to stop payment of a cheque ;jK#[*y  
5W =(+Q>C  
~#\i!I;RY}  
UkCnqNvx  
提示要求付款to present for payment +&
KQ28r  
Q-rL$%~='  
:PbDU$x  
#0b&^QL  
见票即付持票人payable to bearer 04!(okubyp  
Bqws!RM'&@  
k&hc m  
2WM\elnA  
支付指定人payable to order }W)=@t  
a=GM[{og  
M^rM-{?<  
nD"~?*Lt  
已过期||无效out of date||stale tNs~M4TVVH  
1-I Swd'u  
XC15K@K  
M4Z@O3OIE  
请给出票人R/D||refer to drawer 5H,G-  
AV&yoag1  
gM;}#>6  
C-P06Q]  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds z/&;{J  
DJh&#b  
%>Xr5<$:&  
I.}1JJF*  
文字与数字不一致words and figures differ `29TY&p+"  
\o3"~\|6C  
+V v+K(lh$  
,$r2gr!_G  
支票 k7_I$<YDj  
F>|9 52  
时间已过account closed kR.wOJ7'  
]0c P ml  
IN^9uL]B  
\9)[#Ld  
更改处应加盖印章alterations require initials
U6 82Th  
a!Yb1[  
w'Z!;4E0  
{g/wY%u=  
[UPNd!sy  
r -
f  
时间已过effects not cleared >3;^l/2c  
&J"Ys Y  
=.m6FRsU  
MQcE6)  
停止付款payment stopped ^6/j_G  
O{KB0"s>i  
ZcPUtun  
&B-[oqC?  
支票毁损cheque mutilated 6i@ub%qq  
vW.%[]  
GCE! $W  
bLG]Wa  
汇款||寄钱to remit||to send money eFQQW`J  
l%"`{   
ui.'^F<  
f[/.I,9U^  
寄票供取款||支票支付to send a cheque for payment H$!-f>Rxa  
oo'w-\2]p  
@vH2Vydu  
*d*oS7  
寄款人a remitter t/:w1rw  
2tr :xi@  
P!+v:'P5f  
C@@$"}%v2  
收款人a remittee !y vJpdsof  
i^%-aBZ  
X7cWgo66T  
%<U{K;  
国外汇票foreign Bill
WEa>)@  
kJ8vKcc  
nTZ> |R)  
k8&FDz  
国内汇票inland Bill cb+y9wA  
4]6Qr  
!P|5#.eC  
1k>naf~O  
跟单汇票documentary bill N_vXYaY  
:::>ro*R  
jK t-~:  
SMq9j,k  
空头汇票accommodation bill _om[VKJd  
QFzFL-H~N  
O_CT+Ou  
k/#M<z  
原始汇票original bill k}BDA|\s  
Xu]h
$%W  
w`#fH  
i| xt f  
改写||换新票据renewed bill *CUdGI&  
G]lvHD  
]C)|+`XE@  
Iq,v  
即期汇票sight bill||bill on demand "]<}Hy  
_<u;4RO(s  
jaqV[*440U  
v |i
fI  
…days after date||…days after date…日后付款 5+y`P$K@  
oWD)+5.]  
!Zj#
.6c9  
[aNhP;<  
…months after date||…months after date…月后付款 J9a $AU*  
/| f[us-w  
)OUU]MUH  
:)LC gIQo  
见票后…日付款…days after sight||…days sight 3uO8v{`  
(fd[P|G_]  
#7C6
yXb%  
^f0(aYWx  
见票后…月付款…months after sight||…months sight poY8
)2  
BK*UR+,  
]-EN/V  
@H4wHlb  
同组票据set of bills S~|tfJpL  
hg#c[sZL  
+I.v!P!^  
>Qk97we'9  
单张汇票sola of exchange||sole of exchange . =R=cA7  
"s;ci~$  
 JilKZQmk  
h/9Sg*k  
远期汇票usance bill||bill at usance /1N)d?Pcl  
[)k2=67  
4L
$};L  
[U']kt  
长期汇票long bill `r9^:
TMN  
6>lW5U^yA\  
P|v ?
 
7H?!RYrx  
短期汇票short bill rxArTpS{.#  
?M]u$Te/.  
D0KELAcY  
oo'iwq-\  
逾期汇票overdue bill d~,n_E$q;  
-rRz@Cr  
acy"ct*I  
r.Lx%LZ\^  
宽限日期days of grace !&6-(q9  
) _#T c  
H<{*ub4'L*  
pdy+h{] 3  
电汇telegraphic transfer （T.T） Lm.Ik
}Gli  
3} l;  
W -3w7^  
#-A5 Z;TD.  
邮汇postal order||postal note （Am.）||post office order||money order }Uq/kei^ P  
vo.EM1x  
5%#i79z&B  
'oT|cmlc  
本票promissory note （P/N） )biX8yqhR  
P0Aas)!  
%va[jJ  
%"{?[!C ?  
押汇负责书||押汇保证书letter of hypothecation 9/^d~ZO  
$/os{tzjd  
sAf9rZt*'  
`c>A
>c|  
副保||抵押品||付属担保物collateral security DU(X,hDBF  
S[ i$e  
T<_+3kw  
miWw6!()  
担保书trust receipt||letter of indemnity !(}OBZ[ *  
QK,=5~IJ  
Jr|K>  
yM
W'-\  
承兑||认付acceptance Sw/J+FO2  
n2H&t>N  
;%M2x5  
xMLrLXy  
单张承兑general acceptance 3KR2TcT#{  
PZ~`O  
F1zT )wW  
{P,>Q4N  
有条件承兑qualified acceptance ]U#JsMS  
q=J9LQ  
5Gc_LI&v7  
oM-b96  
附条件认付conditional acceptance T,A!5V>cX  
3KB|NS  
Q=dw 6  
}3LBbG0Bw  
部分认付partial acceptance   Fa6H(L3