[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。   M<srJ8|'  
会计报表statement of account MX0B$yc$  
7:<Ed"rdE  
a&hM:n4P  
cj#q 7  
往来帐目account current !v L:P2  
4"{wga~%/  
6<Wr 8u,  
s-V$N  
现在往来帐||存款额current accout 9p4U\hx  
Z :+#3.4$3  
;LE @Ezx  
1F,_L}=o1s  
销货帐account sales B^?XE(.  
@
GtZK  
fLoV cl  
;al FK*K6  
共同计算帐项joint account !?*!"S-Sl  
b]#d04]  
BD-=y  
" G6jUTt  
未决帐项outstanding account }2,#[mM  
?|GxVOl  
>NA7,Z2.  
W @dY:N}  
贷方帐项credit account||creditor account "%t`I)  
& }}WP:U  
Z|%2495\  
 0QqzS  
借方帐项debit account||debtor account p'k +0=  
~{G:,|`  
F:S>\wG,  
9n S!  
应付帐||应付未付帐account payable 3&fFIab9  
)6 <byO  
/$,=>  
iBC>w+t14  
应收帐||应收未收帐account receivable X$iJ|=vW  
E}9ldM=]s  
i(iP}:3  
Q5n :f+  
新交易||新帐new account ld}$Tsy0  
_lv:"/3R  
/t)c fFM  
,D2_Z]  
未决帐||老帐old account TeCpT2!5j  
E2H
<{Q   
(<ZkmIXN  
{b0&qV   
现金帐cash account oImgj4C2L  
2\B9o `Y  
XuoEAu8]  
/8t+d.r;/  
流水帐running account fR%1FXpK&  
&MZy;Sq  
9XqAjez\  
yUmsE-W  
暂记帐||未定帐suspense account ?VP!1O=J  
<Iyot]E  
QsJW"4d  
;s\;78`0  
过期帐||延滞帐overdue account||pastdue account k)
usUP'  
Ryba[Fz4Di  
 +iH30v  
f./m7TZ  
杂项帐户sundry account zP(=,)d  
V l~Y  
%:w% o$  
f UF;SqT  
详细帐单||明细表detail account 2iPmCG  
|[owNV>  
2@R8P~^W  
Ly)(_Tp@+  
呆帐bad account *M&VqG4P9w  
,d>X/kd|o  
H/Ec^Lc+_  
vf'cx:m  
会计项目title of account p37zz4  
En,)}yI  
71l"m^Z3zy  
w~$c= JO#  
会计薄||帐薄account-book A!ioji+{[  
Le`/  
+-aU+7tu  
XnE %$NJ  
营业报告书||损益计算表account of budiness||business report -4?xwz9o$7  
B]|6`UfB  
7O+Ij9+{n  
k~1 j/VHv  
借贷细帐||交验帐account rendered P('t6MVlT  
^5;vx  
oF;%^XFp  
C,{F0-D  
明细帐account stated y^X\^Kq  
ke}Y
2sB  
~[zFQ)([  
`&u<aLA  
与…银行开立一户头to open an account with Z(Eke  
nxyjL)!)0  
\m=-8KpU  
[arTx^  
与…银行建立交易to keep account with H~[LJ5x  
a IpPL8a  
q}<.x8\  
jcEs10y  
继续记帐to keep account A,m4WO_q3  
kRN|TDx(  
-}Cc"qm  
&r'{(O8$N  
与…有交易to have an account with I(OAEIz  
TsaW5ho<p  
+X:J]-1)  
l_c^ .D  
作成会计帐||有往来帐项to make out an account with 1 [Sv  
N
qJ<!q)  
oe(9mYWKa6  
N >d|A]zH  
清算||清理债务to make up an account ,8c dXt   
zBk_-'z  
_m
9~*  
0).fBBNG  
清洁帐目||与…停止交易to close ones account with 8pYyG |\  
`*e4m  
${hyNt  
[1z{T(d
h  
结帐to close an account {q&@nm40  
eM?rc55|  
1@A7h$ 1P  
gB]C&Q  
清理未付款to ask an account||to demand an account ==]Z \jk  
%{R_^Y8t  
2c}B  
1P_F
e[8  
结清差额to balance the account with {UB%(E[Mr  
a(8>n Z,V  
o"
|O ]  
2Sge  
清算to settle an account||to liquidate an account||to square an account f%2%T'Q  
X_D6eYF  
luW <V>  

("_Q  
审查帐目||监查帐目to audit an account fd4;mc1T  
6#<Ir @z  
qE>i,|rP`  
 d,)}+G  
检查帐目to examine an account Ns'FH(:  
VR"u*  
}% eD
EM  
kr^0% A  
转入A的帐户to charge the amount to As account ^~^mR#<P$  
j7f5|^/x3  
1|W
2s\  
z~F37]W3[  
以计帐方式付款to pay on account _zdNLwE[  
MzcB3pi  
/x$}D=(CZ  
M9gOoYf,~  
代理某人||为某人on ones account||on account of one 'r~8  
]de\i=
?|  
SGt5~Txj  
8pqs?L@W  
为自己计算||独立帐目on ones own account Q\H_t)-  
UL&} s_  
'?5S"??  
v
eV_be{i  
由某人收益并负风险on ones account and risk||for ones account and risk yKYl@&H/%  
fTBVvY4(
 
6_WmCtvF  
&1P(O\d  
由某人负担for ones account||for account of one nh<Z1tMU  
JRq3>P  
012Lwd  
rR\;G2
p)  
按某人指示||列入某人帐户by order and for account of one 1DUb [W8  
w^3|(
F  
hqL+_|DW  
-OWZ6#v(  
列入5月份帐目for May account ^
ESUMXb  
7SaiS_{:  
)T9~8p.  
M_Bu,<q^  
编入某中帐项下to pass to the account of||to place to the account of / $_M@>  
!~)90Z!  
7{4w
2)  
6(Vhtr2(*  
寄出清算书to send in an account||to send in render an account E4=qh1d  
;=a_B1"9u  
k=`$6(>Fz  
LX\)8~dp  
支票薄cheque book FNC[59  
33 :@*  
9mDnKW  
W2hA-1  
支票陈票人cheque drawer
q4/909x=  
`Ug tvo  
*jE;9^  
3 <9{v  
持票人cheque holder %&h c"7/k  
ya.n'X14  
d*2u}1Jo8  
w.z<60%},0  
不记名支票cheque to bearer||bearer cheque TdFT];:  
s9i|mVtm8  
?`H[u7*%  
<!F3s`7~  
记名支票||认人支票cheque to order ,:UX<6l R  
)S*1C@  
&?y7I Pp  
x#r<,uNn,  
到期支票antedated cheque h)cY])tGtK  
R&*@@F-dx  
epkD*7  
-uj3'g(;w  
未到期支票postdated cheque
DkdL#sV  
y^R4I_* z  
)c+k_;t'+  
<^c3}  
保付支票certified cheque E{%SR  
g*J@[y;  
&I/qG`W  
I3(d<+M  
未获兑现支票，退票returned cheque gi$XB}L+X  
"}zt`3  
A[)C: q,  
4x=(Zw_X  
横线支票crossed cheque 6pp$-uS  
nQ-mmY>#  
$(rc/h0/E  
|>+uw|LtZ  
普通横线general crossing pRrHuLj^  
^~1<f1
(  
+ >nr.,qo3  
^2C>L}  
特别横线special crossing S-c ^eLzQ  
g`[$XiR  
cP rwW6  
rt}^4IqL  
空白支票blank cheque (s&&>M]r_  
x)oRSsv!Tr  
wxdyF&U n  
!OAvD#  
失效支票，过期支票stale cheque :mZYS4L~  
!%[S49s  
!0"
nx{7.  
JN(-.8<  
普通支票open cheque JvL{| KtyU  
Ch5+N6c^  
O|'1B>X  
?fK1  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =w%Oa<  
2*AG 7  
?ob
m7<  
e|lD:_1 i  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges tj5giQ3DG)  
sn{tra  
{HrZ4xQnpV  
N$#\Xdo  
支票换现金||兑现to cash a cheque Dl,`\b@Fw3  
`^6 ,kI-c  
MbA\pG
'T  
AK@L32-S  
清理票款to clear a cheque Gquuy7[&  
SSA W52xC  
tSHFm-q`  

h"W8N+e\  
保证兑现to certify a cheque i$uN4tVKT  
>*1}1~uU`'  
@_yoX(.E&  
/,tAoa~FA  
填写支票数额to fill up a cheque tef^ShF]  
Nn
eo{
j  
|J>WC}g@n  
0XU}B\'<  
支票上划线to cross a cheque uY#TEjGh]  
eV};9VJ$F  
-x*2t;%z{U  
j6YiE~  
开发支票to make out a cheque lpmJLH.F  
\".^K5Pm  
8e2?tmWM  
WAPhv-6  
签发支票，开立支票to draw a cheque||to issue a cheque 4N>>+]MWc  
#&8rcu;/  
uGVy6,  
E"PcrWB&  
透支支票to overdraw a cheque l67Jl"v  
v~)LO2y   
'7)"  
^ c%N/V \  
背书支票to endorse a cheque TzG]WsY_  
\}"m'(\c  

N#z~  
A\sI<WrH  
请付票款||清付票款to pay a cheque||to honour a cheque ~r*P]*51x  
&^.57]  
E6MA?Ax&=  
EL{vFP  
支票退票to dishonour a cheque ,xsH|xW  
Ud(`V:d  
\_BkY%a
 
h2q/mi5{  
拒付支票to refuse a cheque rofNZ;nu  

IDFFc&  
gAbD7SE  
=:I+6PlF@  
拒付支票to stop payment of a cheque }IaA7f  
!{%:qQiA  
aaW]JmRb  
[k%4eO2p"  
提示要求付款to present for payment Gh( A%x)  
HIvZQQW|  
5K%Wa]W  
l.=p8-/$'7  
见票即付持票人payable to bearer K\?]$dK5  
Dm0a.J v  
<i. apBH  
~N0sJ%  
支付指定人payable to order hpbf&S4  
\?fIt?  
N"7]R[*  
SZ U \i*  
已过期||无效out of date||stale 5Fe FN)  
zw@'vncc  
M[]A2'fS  
]$iqa"{  
请给出票人R/D||refer to drawer PL=^}{r  
O6s.<`\  
iw?I  
 $)~   
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6;b9swmh  
Gu0 ,)jy\  
Vm1-C<V9  
~l E _L1-c  
文字与数字不一致words and figures differ H*I4xT@  
2[yBD-":  
2tQ`/!m>v$  
Jf;?XP]z  
支票 =6nD si bf  
dl]#
 
时间已过account closed Q;/a F`  
WgQBGch,!  
qt e>r  
$%k1fa C  
更改处应加盖印章alterations require initials J5M+FwZq  
F\JUx L@8  
oMH.u^b]fT  
c,\i"=!$  
&"Ux6mF-"  
?=Pd  
时间已过effects not cleared 6=GZLpv  
HfNDD|Zz  
~p1EF;4#  
aBuoHdg;  
停止付款payment stopped D@ek9ARAq  
^C)n$L>C0  
32)tJ|m  
IZ,oM!Y  
支票毁损cheque mutilated <c N~jv-w$  
i^`9syD  
?X$,fQ#F|  
"\%On >  
汇款||寄钱to remit||to send money >p\e0n  
iP@6hG `:  
D=f7NVc>Q  
OW;tT=ql  
寄票供取款||支票支付to send a cheque for payment :a[Ihqfg  
_u0$,Y?&|  
)$GIN/i  
n||A"
@b\  
寄款人a remitter x[_=#8~.1x  
"8)z=n  
jyS=!ydn+  
;U=q-tb  
收款人a remittee 6]cryf&b  
kh$_ !BT  
{2d_"lHBt  
Njc%_&r  
国外汇票foreign Bill Yf_6PGNzX  
,U,By~s  
oih5B<&f#  
Q[n\R@  
国内汇票inland Bill ;zTuKex~  
)}v3q6?_  
-;(Q1)&  
 9Ru;`  
跟单汇票documentary bill h+~P"i}&\  
&jA\hg#9  
RrrK*Fk8=  
j-@kW'K  
空头汇票accommodation bill 66&EBX}  
-[7O7'  
% ~]xuP[  
0Wvq>R.(]7  
原始汇票original bill Ue:z1p;g  

Lz9#A.  
b}!3;:iD  
AbwbAm+  
改写||换新票据renewed bill  }alj[)  
+Lm4kA+aE5  
UM%o\BiO  
FwAKP>6*  
即期汇票sight bill||bill on demand rnFM/GAy  
=v~1qWX  
y7\"[<E`(V  
5MTgK=c  
…days after date||…days after date…日后付款 \0;(VLN'U  
BG`s6aC|z<  
%y[1H5)3<  
`g''rfk}  
…months after date||…months after date…月后付款 q z&+=d@  
D87|q4  
XE3aXK'R  
$o?@0  
见票后…日付款…days after sight||…days sight o5o^TW{  
?8@>6IXn  
4DWwbO  
[s1pM1x  
见票后…月付款…months after sight||…months sight Z
,7R;,qX  
_W!p8cB  
'(+<UpG_Q}  
^)yTBn,  
同组票据set of bills *ZSdl0e  
#_ C  
9 t n!t  
i7[uL
dQ  
单张汇票sola of exchange||sole of exchange nxm$}
!Df  
pY8q=Kl  
6&U+6gb  
xFv;1Q
 
远期汇票usance bill||bill at usance 1 M3%fW  
qf)$$qi  
I,6/21kO  
cp Ear  
长期汇票long bill oT
95^y\9  
\[2lvft!  
wmr-}Y!9u%  
*~$~yM/~3U  
短期汇票short bill xgsjm))  
7\ SUr9[  
2 -!L _W(  
:7N3N  
逾期汇票overdue bill }f>H\iJe  
0"k|H&  
?ne
_m:J[  
Eu<1Bse;  
宽限日期days of grace i=FQG WAUu  
N@o?b  
;)0w:Zn/[  
`:{B(+6  
电汇telegraphic transfer （T.T） eDO!^.<5  
g\A y`.s  
0\{BWNK  
=;~I_)Pg1  
邮汇postal order||postal note （Am.）||post office order||money order 7XrfuG*L$  
v]:=K-1n  
=/Aj  
XV>JD/K2  
本票promissory note （P/N） ER&UBUu"  
q(^Q3  
|w}w.%  
+m\|e{G  
押汇负责书||押汇保证书letter of hypothecation ug 7o>PX  
Fr?z"  
iGXI6`F"  
jD,Ba
z<  
副保||抵押品||付属担保物collateral security Mc sTe|X  
8 }'|]JK  
{0\,0*^p  
Z-=YM P ]Q  
担保书trust receipt||letter of indemnity (3vHY`9  
mo]KCi  
;a"q'5+Ne  
}`_@'4:t  
承兑||认付acceptance t/i5,le  
WUdKLx%F  
l":c  
~o3Hdd_#}N  
单张承兑general acceptance sE(HZR1  
d=.2@Ry  
[}mA`5  
9W*+SlH@!  
有条件承兑qualified acceptance zQ
y"m-Q  
5@osnf?  
Ru!He,k7  
Rxpn~QQ  
附条件认付conditional acceptance R_P}~l  
K5Wg"^AHY/  

D8K-K]W@  
4tA_YIv  
部分认付partial acceptance   ^[:9fs