[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。   z`!f'I--!  
会计报表statement of account >+Y@rj2  
+m1*ou'K  
I]Vkaf I>(  
bl[2VM7P  
往来帐目account current O[ug7\cl+  
6f&qtJQ<A  
(#rhD}  
Q$x 3uH\@  
现在往来帐||存款额current accout w5q'M  
>Dq&[9,8  
v|:TYpku3  
A5,(P$@k  
销货帐account sales R?8/qGSVqJ  
K5 Z'kkOk  
x*wr8$@J  
vpoJ{TPO  
共同计算帐项joint account BoofJm  
jUB`=d|  
QVe<Z A8N;  
8YO` TgW  
未决帐项outstanding account !$#8Z".{v{  
2Jqr"|sw  
v
O8C T-)  
-Hg,:re2  
贷方帐项credit account||creditor account `Lr|KuFN  
>uJU25)|  
7%i6zP/a  
TchByN6oN<  
借方帐项debit account||debtor account .|GnTC q  
_nec6=S6(  
A3Y}|7QA  
IaGF{O3.  
应付帐||应付未付帐account payable Ee'wsL  
1Wz5I v#Ez  
I~25}(IDZ"  
,m;G:3}48  
应收帐||应收未收帐account receivable :CG;:( |  
cL:hjr"  
I GB)  
>H,PST  
新交易||新帐new account p&ZLd
` [  
1V;,ZGI*  
)gNVJ  
[[KIuW~ot  
未决帐||老帐old account x_#'6H\1ga  
e I+p  
v.Xmrry  
5>&C.+A 9  
现金帐cash account ig4mj47wJ  
i 8:^1rHp)  
9tIE+RD  
qoOq47F  
流水帐running account d*Kg_He-  
3'[ g2JR  
WR}<^ax  
W"1=K]B  
暂记帐||未定帐suspense account |4F'Zu}g>  
"@rXN"4  
k9iB-=X?4s  
89J7hnJC  
过期帐||延滞帐overdue account||pastdue account M$2lK^2L  
]gmkajCzD  
G/&Wc2k  
en29<#8TO  
杂项帐户sundry account d.p%jVO)"  
#LfoG?k1K  
Hw~?%g:<S  
7DIFJJE'  
详细帐单||明细表detail account F"t.ND
 
pxHJX2  
n4/Jx*  
:xsNn55b  
呆帐bad account AHn Yfxv_  
%Q|Hvjk=E  
_[S<Cb*1  
M[?0 ^ FBx  
会计项目title of account P]`m5 N  
<@+{EK'`q  
</|m^$v  
}N W0
1nee  
会计薄||帐薄account-book aaFt=7(K  
fk(h*L|sI  
'<&rMn  
B-[qS;PY%  
营业报告书||损益计算表account of budiness||business report IeGVLC
  
i>z {QE  
z460a[Wl  
;g_<i_*x#  
借贷细帐||交验帐account rendered /U@Y2$TOF  
01vKx)f  
>+2gAO!  
EGK7)O'W  
明细帐account stated #~6au6LMC  
"j?\Ze*  
+%LR1+/%b  
=\i{dj  
与…银行开立一户头to open an account with !Bn,f 2  
9NausE40  
dR >hb*kJ  
L] !M1\  
与…银行建立交易to keep account with 0R}F(tjw  
%lSjC%Z'd  
'Sjt*2blq  
,2lH*=m;  
继续记帐to keep account NnqAr ,  
[PL]!\NJ  
p]J0A ^VV  
@;h$!w<  
与…有交易to have an account with &HJ'//bv  
KU (g Zy  
]%I|C++
0  
z 9HUI5ns  
作成会计帐||有往来帐项to make out an account with 4>t=r\"4  
YQ7tZl;:t  
'+E\-X  
`6 ?.ihV  
清算||清理债务to make up an account 4pZ=CB +j  
e6uVUzP4  
ZoroK.N4A%  
"E%3q3|"l  
清洁帐目||与…停止交易to close ones account with m-XS_5x\  
K)9+3(?  
C}(9SASs%  
0M5m8  
结帐to close an account PR~9*#"v..  

4?.L+wL  
+<w \K*  
{qL}:ha?  
清理未付款to ask an account||to demand an account do=s=&T  
< <]uniZ\  
#wfb-`,5&9  
@]X5g8h  
结清差额to balance the account with W,ik  ;P\  
pX]"^f1?O  
b]Z>P{ j  
Pm!/#PtX  
清算to settle an account||to liquidate an account||to square an account o1)8?h  
_ e94  
~<q^4w.=7C  
hO0g3^  
审查帐目||监查帐目to audit an account ?$Ii_.  
nbdjk1E`~  
QT7PCHP  
c,_??8  
检查帐目to examine an account m!_*Q  
rxQ&N[r2  
JFh_ 3r'  
hvOl9W>
 
转入A的帐户to charge the amount to As account +'!Y[7|9iv  
iBaz1pDc  
a474[?  
4$_:a?9  
以计帐方式付款to pay on account ;eT+Ly|{  
m$ }Jw<.W  
_"G./X  
E% d3}@  
代理某人||为某人on ones account||on account of one GLr7sack  
)T!3du:M  
POt8G  
]Ofs,U^  
为自己计算||独立帐目on ones own account !nt[J$.z^  
g0>Q* x  
?
<6yKxn  
BSHtoD@e7  
由某人收益并负风险on ones account and risk||for ones account and risk C] >?YR4  
5:|=/X%#qp  
'rDai[  
D2MWrX  
由某人负担for ones account||for account of one p
~f=0K  
L{Kl!  
B`wrr8"Rz  
j6DI$tV~  
按某人指示||列入某人帐户by order and for account of one +S ],){  
vx}W.6C}  
OS sYmF  
K410.o/=-  
列入5月份帐目for May account eH^~r{{R  
M}x]\#MMY  
qUKS o9  
,'&H` h54  
编入某中帐项下to pass to the account of||to place to the account of I@q(P>]X9  
a<CACWsN.T  
Q%n$IQr4gM  
'e:(61_  
寄出清算书to send in an account||to send in render an account ?3a:ntX h  
V?&P).5)  
}) Zcw1g  
W$Sc@!M3{  
支票薄cheque book 'ZAl7k .  
jchq\q)_z  
*=zv:!  
ch]{=61  
支票陈票人cheque drawer E_T!|Q.  
"?ON0u9
 
z#^;'n nw  
>p 9~'
 
持票人cheque holder C@{-$z)  
6QAhVg: A  
f[wxt n'r  
qB5.of[N!  
不记名支票cheque to bearer||bearer cheque lb\VQZp!y  
D`3`5.b  
I'0{ Q`}  
DTvCx6:!  
记名支票||认人支票cheque to order ~DP_1V?  
~|( eh9  
_)[UartKx  
#*X\pjZ  
到期支票antedated cheque }56WAP}Z 4  
D|$Fw5!^k6  
Z7p!YTA  
b )@rp  
未到期支票postdated cheque bXk(wXX  
pT/z`o$#V  

IPf>9#L  

`k`P;(:  
保付支票certified cheque #p2`9o  
`G`yA%  
"{[\VsX|c  
ym_p49  
未获兑现支票，退票returned cheque J?C:@Q  
v?_L_{x;W  
G_<4% HM  
Ug\$Ob5=q  
横线支票crossed cheque U=PTn(2  
yt<h!k$ _P  
GglGFXOL-  
\3`r/,wY  
普通横线general crossing ><I{R|bC  
=YY 7V!  
BhhFij
4  
yMXf&$C  
特别横线special crossing |W
r$5
r  
rFaG-R  

e, fZ>EJ  
/xj`'8  
空白支票blank cheque IKV!0-={!z  
_!,Ees=b  

*/2nh%>$  
d,toUI  
失效支票，过期支票stale cheque c(aykIVOo  
]kd:p*U6P  
}(7TiCwd  
:kFPPx
?  
普通支票open cheque :IucH%6V  
sou~m,#  
k-^le|n9  
51Vqbtj^  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V-eRGSx  
y%?'<j  
$ ^@fV=e  
eph2&)D}Ep  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -V-I&sO<  
mm;sf  
i%[+C  
@)U;hk)j;  
支票换现金||兑现to cash a cheque #k?.dWZ!  
> l]Ble  
 TD%&9$F  
5RAhm0Op~.  
清理票款to clear a cheque f;AI4:#I  
]|tR8`DGZ%  
~6IY4']m*  
6%}`!_N<Mc  
保证兑现to certify a cheque &>&6OV]P'  
4XAs^>N+  
2vh }:A_  
`!$6F:d_l  
填写支票数额to fill up a cheque iI`
vu  
U!NuiKaQ26  
fp*6Dv_  
DQ30\b"gU  
支票上划线to cross a cheque =fJU+N+<  

< Sgc6>)  
s1h
|/7gG  
}0tHzw=#%e  
开发支票to make out a cheque }xBDyr63  
T*%rhnTv0  
;|0P\3  
{Wi*B(  
签发支票，开立支票to draw a cheque||to issue a cheque Np%Q-T\  
~_Fx2T:X  
JsNj!aeU%  
DP0@x+`k  
透支支票to overdraw a cheque z~3GgR"1d  
J]#rh5um  
:P/VBX
h  
E*`PD<:)H  
背书支票to endorse a cheque rZ|p{ym  
<b.p/uA  
Hqs!L`oW)  
}79O[&  
请付票款||清付票款to pay a cheque||to honour a cheque l5.k2{'  
_ xTpW  
Vjs'|%P7  
yo/;@}g}  
支票退票to dishonour a cheque =yz" xWH  
AH:uG#  
"w%:5~u9  
Kei0>hBi  
拒付支票to refuse a cheque :L@n(buRN  
!Ve0:$  
Z|Oq7wzEH  
R~T}  
拒付支票to stop payment of a cheque D
=mmBo  
]J'TebP=L5  
IdN3Ea]  
B}[f ]8jrM  
提示要求付款to present for payment |Q%P4S"B?  
=PciL
h
 
a#"orc j  
;Mo_B9  
见票即付持票人payable to bearer }oA>0Nw$K  
>h)kbsSU0z  
YI ?P@y  
"3\y~<8%'  
支付指定人payable to order ;cvMNU$fN  
ux
B)dS  
:ujpLIjvVG  
NS2vA>n8R  
已过期||无效out of date||stale ,|s*g'u  
Te L&6F$  
^h$*7u"^y  
+/Y2\s  
请给出票人R/D||refer to drawer tp}/>gU!  
@,GL&$Y:W  
x<M::")5!V  
_%=CW' B  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OPDT:e86Y=  
!5(DU~S*@S  
o+&Om
~W  
Gmi?xGn  
文字与数字不一致words and figures differ lUB?eQuN_  
\.}T_,I  
G(.G>8pf  
D$K'Qk  
支票 #WSqh +  
~Ym_ {  
时间已过account closed 9Z!n!o7D  
PXYLLX\3  
^J#*sn  
Lm~<BBp.  
更改处应加盖印章alterations require initials EN\cwa#FU  
(&Rk#iU 2  
zUL,~u  
M,_ $s,  
sdZ$3oE.  
k\.9iI'6  
时间已过effects not cleared 3?a`@C&x  
= yZq]g6Q  
RB+Jp  
Au'y(KB  
停止付款payment stopped 3 R
+e  
}+n|0xK  
'~&W'='b;  
Pd~=:4  
支票毁损cheque mutilated Kh\ 7%>K#  
jeWv~JA%L|  
@d0f+9d  
O*l , &5  
汇款||寄钱to remit||to send money (l^7EpNs  
{\D&
*  
0fXMY-$I  
rgzra"u)  
寄票供取款||支票支付to send a cheque for payment W+#Q>^Q>  
`^SRg_rH=`  
o'$"MC+  
q7Hf7^a  
寄款人a remitter F]yB=  
BA:x*(%~  
~dr,;NhOLJ  
8l5>t  
收款人a remittee Pj <U|\-?  
"a)6g0gw  
VQHB}Y@^  
~Mn3ADIb=  
国外汇票foreign Bill AhN3~/u%7  
!6'N-b1  
|ZH(Z
}m  
.@,t}:lD  
国内汇票inland Bill =4eJ@EVM  
(L*GU7m;  
adP :{j  
UA8hYWRP  
跟单汇票documentary bill 3@I0j/1#k1  
$o?U=  
,XO@ZBOM  
2/*u$~  
空头汇票accommodation bill R7Y_ 7@p  
v;<gCzqQh  
tdH[e0x B  
9O3#d  
原始汇票original bill o4kLgY !Q  
|&=-Nm  
%i9 e<.Ot  
qS+;u`s  
改写||换新票据renewed bill 6#+&/ "*  
JI-i7P  
C>+n>bH]L  
cuQ!"iH  
即期汇票sight bill||bill on demand ?.VKVTX^  
F<I*? ${[  
SCcvU4`o  
TF/NA\0c$  
…days after date||…days after date…日后付款 O%T?+1E  
(kLaXayn  
eK:?~BI!  
>)ekb7  
…months after date||…months after date…月后付款 LIcc0w3  
?@G s7'  
Z0L($  
^Lgvey%  
见票后…日付款…days after sight||…days sight :'DyZy2Fd  
= J;I5:J  
Rs<q ^w]  
lr>NG,N  
见票后…月付款…months after sight||…months sight h:8P9WhWF  
%b^4XTz  
t<Acq07  
B"&-) (  
同组票据set of bills r1r$y2v~  
1jg* DQ7L  
u8zL[]>  
.|O T#"LP  
单张汇票sola of exchange||sole of exchange WoZU} T-  
|!PL"]?  
M r)t>4  
oK\zyN
K  
远期汇票usance bill||bill at usance j
Kml:)k  
x []ad"R  
ev$:7}h=  
i=xh;yb|  
长期汇票long bill -iR2UE@M  
{nKw<F2  
zIrOMh  
`}?;Ow&2CY  
短期汇票short bill O6G\0 o  
inGUN??  
t.9s49P  
n2mO-ZXud  
逾期汇票overdue bill aoey 5hts  
;TJpD0  
Z<.&fZ^jS  
O^MI073Q>t  
宽限日期days of grace [q?RJmB]  
9w=7A>.U  
<r#FI8P;X  
v])ew|  
电汇telegraphic transfer （T.T） =5\*Zh1  
_;k<=ns(=  
Ur ])*#  
?/o 8f7Z  
邮汇postal order||postal note （Am.）||post office order||money order MrR`jXz  
^{uHph9n
y  
`D77CC]vU  
4QA~@pBX^{  
本票promissory note （P/N） `<nxXsLe  
G3DgB!  
t<UJR*R=L  
^bv^&V&IB  
押汇负责书||押汇保证书letter of hypothecation M@xU59$@  

{mJ' Lb0;  
iO$87!  
Vc9rc}  
副保||抵押品||付属担保物collateral security 9G/!18 X?f  
N9!L8BBaK  
^m#tWb)f  
INA3^p'w  
担保书trust receipt||letter of indemnity v[Q)L! J1  
i.t%a{gL  
WutPy_L<  
VL*KBJ  
承兑||认付acceptance CGi;M=xr  
!i
"zM}
 
]CzK{-
W  
.P1WY  
单张承兑general acceptance HV~Fe!J_  
M8~3 0L  
JdS,s5Z>  
,ucRQ&P  
有条件承兑qualified acceptance G[>
NP#P  
F@?-^ E@  
qnp}#BZ  
*6?mZ*GYY  
附条件认付conditional acceptance ["D!IqI:  
N6._Jb  
-$:;en?  
tczJ
k1g}  
部分认付partial acceptance   (I$%6JO: