[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|UDLaz~  
会计报表statement of account C%G-Ye|@  
C$rZn%dp(  
7!Fu.Ps >  
69rVW~Z  
往来帐目account current 2R.YHj  
b/WVWDyob/  
ISOPKZ#F  
A:k`Ykr[  
现在往来帐||存款额current accout YIjBKh  
d0|Q1R+3  
[gD02a:u  
CYG'WFvZZ  
销货帐account sales uy7)9w  
Rm6<"SLV  
gTiDV{Ip  
Bg;bBA!L  
共同计算帐项joint account Pq;1EI  
OB5(4TY  
5wr0+Xo  
i Ri1E;  
未决帐项outstanding account FVL0K(V(  
%!LrC!6P4  
{h
VSVx8ZL  
'g( R4deCX  
贷方帐项credit account||creditor account #& Rx(  
L"#Tas\5  
)FE'#\  
Fx)]AJ~[t  
借方帐项debit account||debtor account t+p-,ey^@  
Bqa%L.N2SS  
3{~hRd  
i^="*t\i  
应付帐||应付未付帐account payable o"TEmZUP  
"RZ)pav?  
h&.9Q{D  
p
cm|  
应收帐||应收未收帐account receivable rcNM,!dZ  
^#XxqVdPk  
m n4j#-  
}?8K
Fe7U  
新交易||新帐new account JA())0a  
T?E2;j0h'#  
F0]= z-  
{/ZB>l@D>8  
未决帐||老帐old account $Pl>T09d  
2{#*z%|z  
x&8fmUS:@;  
r'w5i1C+  
现金帐cash account I0GL/a4s  
 LBw,tP  
ml\7JW6Rx  
K\=bpc"Fy  
流水帐running account Qa(u+  
K)@]vw/\  
wf<uG|90  
]Cbht\Ag"  
暂记帐||未定帐suspense account 7A7K:,c  
T\. 8og  
*slZ17xg  
Y==# yNwM  
过期帐||延滞帐overdue account||pastdue account *)g*5kKN  
(47jop0RDQ  
80l(,0`,  
V ;"?='vVe  
杂项帐户sundry account oa1&9  
c-z=(Z  
5N`g  
>p2v"XX  
详细帐单||明细表detail account m <a Mb  
DEqk9Exk`  
/8J2,8vZ  
\MK)dj5uUJ  
呆帐bad account ]N2'L!4|;  
Qt]nlui~  
~F uD6f  
Wb/@~!+i`  
会计项目title of account Qh?q0VKU^  
plb'EP>e  
Z*jhSy  
tj{rSg7{  
会计薄||帐薄account-book {%b>/r  
,&z
_ 2m  
,Sghi&Ky  
/xj'Pq((}p  
营业报告书||损益计算表account of budiness||business report
o NJ/AT  
NM[w=  
\#G`$JD  
$5%tGFh  
借贷细帐||交验帐account rendered WNlWigwYl  
e[>(L%QV+  
|I85]'K9a  
q'",70"\  
明细帐account stated ax'Dp{Q  
_S@s  
lt5~rH2  
Kze\|yJ  
与…银行开立一户头to open an account with BYNOgB1  
Zff-H l  
;(VJZ_
 
b>Vs5nY!  
与…银行建立交易to keep account with cf@:rHB}  
}*IX3
4  
ctH`71Y  
)k0bP1oGS  
继续记帐to keep account
~wh8)rm  
gHYYxhW$  
Kgk9p`C(  
;y4 "wBX  
与…有交易to have an account with _pjpPS
V6J  
*RN*Bh|$  
vA(3H/)-  
PM o>J|^  
作成会计帐||有往来帐项to make out an account with {3 zq.e{  
u+XZdV  
~`8`kk8  
j31 Sc3vG  
清算||清理债务to make up an account +!.=M 8[  
+#'exgGU^[  
Tet,mzVuu  
T"dWrtO  
清洁帐目||与…停止交易to close ones account with @i6D&e=  
CQ#p2  
^J@Y?CQl\  
0#XZ_(@%  
结帐to close an account  1=W>zC  
N ?0V0B  
(fY(-  
\T<?=A  
清理未付款to ask an account||to demand an account Wa,[#H  
wzP>Cq  
b.j\=c  
7NoB   
结清差额to balance the account with <=^YIp  
vF1]L]z:?  
)CihqsA2  
YujhpJ<  
清算to settle an account||to liquidate an account||to square an account DFqXZfjm  
H }</a%y  
-DU[dU*~  
=(.HO:#  
审查帐目||监查帐目to audit an account wArNWBM  
 0u)]1  
Tx],- U  
OW1[Y-o[  
检查帐目to examine an account ]7c715@  
U,aV{qz  
5I t+ S+a  
GZ*cV3Y`&  
转入A的帐户to charge the amount to As account WAkKbqJV  
Yl>@(tu)|  
UT]LF#.(  
<:>a51HBX  
以计帐方式付款to pay on account 8;Yx a8ie  
*.W![%Be  
</qXKEu`_  
&YqgMC  
代理某人||为某人on ones account||on account of one xNE<$Bz  
>`8i=ZpCOS  
=#
n|t[h-  
a |lcOU  
为自己计算||独立帐目on ones own account wGLZzqgq  
p>65(&N,  
lN{-}f;TN  
|;Jcf3
e(  
由某人收益并负风险on ones account and risk||for ones account and risk V\X.AGc  
J?u@' "u  
*,@dt+H!y  
V.\do"m  
由某人负担for ones account||for account of one |BF4F5wC?  
$WrDZU 2z  
w+*Jl}&\  
DHgEhf]  
按某人指示||列入某人帐户by order and for account of one 5?%(j!p5  
?IGT!'  
EcBSi995dj  
wM_k D  
列入5月份帐目for May account /&cb`^"U^  
lUUeM\  
YM/GSSq  
qmv%N  
编入某中帐项下to pass to the account of||to place to the account of %0$$tS +  
g' H!%<  
Ej8EQ%P  
%j{gZ
Tz-  
寄出清算书to send in an account||to send in render an account r;I3N+  
$iupzVrro  
f9X*bEl9;`  
UIovv%7zZ  
支票薄cheque book V!a\:%#^Y  
#3\F<AJ<VB  
*:aJlvk  
'@ (WT~g  
支票陈票人cheque drawer ORyFE:p$  
E@Q+[~H}  
[#M^:Q  
rpQB# Pz  
持票人cheque holder 9JJ(KY  
89k 9#i X  
E +]g
C  
%Z}A+Rv+*m  
不记名支票cheque to bearer||bearer cheque Ca0~K42~  
K p~x  
Gt2NUGU  
xQ-]Iw5  
记名支票||认人支票cheque to order NYm2fFPc  

E,>/6AU  
q6%jCt2'  
'Oyz/P(p  
到期支票antedated cheque <A;R%\V  
&C`t(e  
wtu WzHrF  
cX9 !a,  
未到期支票postdated cheque \|L ~#{a  
Y?{L:4cRX  
`lRZQ:27X  
?MHVkGD  
保付支票certified cheque nNSq6 Cj  
2$V]XSe  
n? e&I>1W  
=EA*h_"q9  
未获兑现支票，退票returned cheque v2 T+I]I  
XkDjA#nx`  
N2 wBH+3w  
 {F+7> X  
横线支票crossed cheque b*+Od8r  
pd?3_yU  
!iN=py  
K.Nun)<  
普通横线general crossing e23}'qb  
m-xSF]q=<  
iSCv/Gb: ,  
dq+VW}[EO  
特别横线special crossing 82n
Q]  
F4xYfbwY"]  
MDZ,a0?4t  
_DnZ=&=MA  
空白支票blank cheque 6",S$3q  
sOhQu>gN  
PHU#$LG  
dMK|l   
失效支票，过期支票stale cheque 0,a\vs%@X  
5(W`{{AW  
C_mPw  
oJE~dY$Q  
普通支票open cheque +&6R(7XC  
4D=p#KZ  
%JF.m$-  
zy"wQPEE  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `md)|PSU  
P~HzNC  
TPEg>[  
=~}\g;K1Q  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9%55R >s$  
2+y<&[A8U  
D/[(}o(  
r`Y [XzT9  
支票换现金||兑现to cash a cheque biLx-F c  
6c>cq\~E  
p uEuv6F  
p_pI= _:  
清理票款to clear a cheque DC4O@"  
lO&TSPD^  
n]c6nX:'  
Jn!-Wa,  
保证兑现to certify a cheque 7DQ{#Gf#G  
Gw%P5 r}Y  
lM oi5q  
<mN.6@*{  
填写支票数额to fill up a cheque {=};<;_F  
++=t|ZS U  
QT)D|]bH  
AWsy9  
支票上划线to cross a cheque ElLDSo@WvR  
sx7;G^93  
{8`V5:  
!Z lBM{C  
开发支票to make out a cheque 0wL-Ak#v  
Awy-kou[C  
[\+"<;m$  
2 u:w  
签发支票，开立支票to draw a cheque||to issue a cheque /=4 m4  
>.'rN>B+  
k<xPg5  
b'F#Y9  
透支支票to overdraw a cheque r: Ij\YQ  
O_-Lm4g?4  
`P/7Mf  
9C9>V]  
背书支票to endorse a cheque ^U1@ hq*u  
mY!os91KoO  
G?Fqm@J{XT  
+$_.${uw V  
请付票款||清付票款to pay a cheque||to honour a cheque 7tbM~+ <0  
g>].m8DZ'  
=@BVO@z@  
`?@7T-v  
支票退票to dishonour a cheque ~\HGV+S!g}  
Jw"fqr  
a@+n  
(|Zah1k
&]  
拒付支票to refuse a cheque ,gYbi-E  
>|[ l?`  
%2)B.qTp&  
/XEt2,sI9  
拒付支票to stop payment of a cheque x$p_mWC  
+bO]9*g]  
CG!7BP\  
z''ITX)oG  
提示要求付款to present for payment :&59N^So|  
$Sg5xkV,a  
v>S[}du  
-l)u`f^n|  
见票即付持票人payable to bearer .r=F'i}-j*  
cviPCjM  
$eqwn&$n  
y+jOk6)W75  
支付指定人payable to order ^)wTCkH&y  

Wycood*  
p0r:U<&  
mEh([ZnY  
已过期||无效out of date||stale IhRWa|{I  
<,:p?36  
:9c[J$R4  
X
Xwe />J  
请给出票人R/D||refer to drawer ,\".|m1o.  
J]m[0g7O_  

j*XhBWE?  
O%hmGW4  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4xYW?s(  
gjbSB6[  
Y:;]qoF  
C~o\Q#*j  
文字与数字不一致words and figures differ 16pk4f8  
4nvi7  
NA`qC.K   
-9f +O^x  
支票 D=>[~u3H  
KO!.VxG]_  
时间已过account closed ;kE
|Vx  
WciL zx/  
\7\7i-Vo
 
agI"Kh]j?  
更改处应加盖印章alterations require initials v4
$"{W;'  
Q)lN7oD  
wr`+xYuuC=  
].(l^W  
*PF}L%K(?  
:b~5nftr  
时间已过effects not cleared D~^P}_e.  
He1hgJ)N  
@)^|U"  
AP:(/@K|  
停止付款payment stopped d~hN`ff  
m ?)k&{I  
l(~i>iQ 4  
$eSSW+8q"  
支票毁损cheque mutilated _G62E$=  
g]mR
;T3  
&%= ]lP]  
 #s}&  
汇款||寄钱to remit||to send money exP:lO_0n  
gXb * zt2  
!yQ%^g`  
ag*5fBF  
寄票供取款||支票支付to send a cheque for payment C{<dzooz  
z&Kh$ $)[  

j=U^+jAn  
s`
$YY_  
寄款人a remitter K'@lXA:  
FpYeuH %  
x)0''}E~  
o"19{D^.  
收款人a remittee FPC^-mD  
tbm/gOBw  
t`!@E#VK  
6Qx[W>I  
国外汇票foreign Bill !8@8
  
]fdxpqz  
.
[Nr2w:>  
k;~*8i=%,\  
国内汇票inland Bill ]ME2V  
e&\+o}S  
2E$K='H:,  
OTmw/#ug  
跟单汇票documentary bill Gp
C*w ~  
K2@],E?e%|  
p?H2W-  
9Z^\b)x  
空头汇票accommodation bill UV#DN`%n  
>V$ S\"  
}9*NEU)o  
'mm~+hp  
原始汇票original bill :={rPj-nU  
{+CBThC  
%h9'kJzNk  
y8Oz4|  
改写||换新票据renewed bill m.b}A'GT  
xhw0YDGzf  
'S'Z-7h>0  
1>'xmp+#  
即期汇票sight bill||bill on demand 3:mZ1+  
zk^uS#  
QZ2a1f'G  
Q*W$!ZUT  
…days after date||…days after date…日后付款 w^=uq3X?  
H9Dw#.em  
[;LP6n7v  
?d5_{*]+v  
…months after date||…months after date…月后付款 r=c
m(AHF  

]x1o
(~  
tpj6AMO/`d  
Cb i;CF\{  
见票后…日付款…days after sight||…days sight 4OTrMT$y  
=EQa Z8k  
\}EJtux q  
z:)z]6  
见票后…月付款…months after sight||…months sight .:9XpKbt  
iVZX  
SG{&2G  
T;1aL4 w"  
同组票据set of bills myqQq
VW  

{D`_q
|  
X 3(CY`HH[  
8\BYm|%aa  
单张汇票sola of exchange||sole of exchange 6vr8rJ-  
#``Alh8  
9}<iS w[  
]\6*2E{1m  
远期汇票usance bill||bill at usance wfq}NK;  
01">
$  
[{-5  
WJBw
o%J  
长期汇票long bill 5 ]F4.sa  
5{\;7(  
Jie=/:&  
Z,:}H6Mj9  
短期汇票short bill vhz Q.>  
~n{lu'SIX2  
m*rw?nLZ  
39oI &D>8  
逾期汇票overdue bill VX,@Gp_'m  
$LHF=tYS  
fK;I0J  
,ek0)z.  
宽限日期days of grace w|( ix;pK  
o) sX?IiC  
ZeE(gtM  
Ch7&9NW  
电汇telegraphic transfer （T.T） G`R_kg9$  
ZL+46fj  
sUN9E4  
K/|qn)  
邮汇postal order||postal note （Am.）||post office order||money order >gZ"^iW  
B/gI~e0  
wt1Y&D  
,'a[1RN  
本票promissory note （P/N） ROj9#:  
22gh,e2o  
2^ kK2D$o  
G&@vTcF  
押汇负责书||押汇保证书letter of hypothecation ^)S<Ha  
(Z#j^}G_
l  
[5wU0~>'  
)O$T; U  
副保||抵押品||付属担保物collateral security ^y2}C$1V
 
KYC<*1k  
3Ss)i7  
A"Sp7M[J  
担保书trust receipt||letter of indemnity F:'>zB]-}  
+{[E Ow  
ea6`%,lF~  
91:TE8?Z  
承兑||认付acceptance ~5 e 1&  
eJ_$Etc  
Py~N.@(:1u  
Mq
4>Mu  
单张承兑general acceptance %40+si3c  
(tzfyZ M  
of0hJR  
eGi|S'L'  
有条件承兑qualified acceptance C)|#z/"  
}080=E  
B5
MEE  
h45RwQ5Z  
附条件认付conditional acceptance "= >8UR  
'[Z.\   
e*hCf5=-  
{^6<Ohe4j  
部分认付partial acceptance   m}GEx)Y D