[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。   XCY4[2*a>  
会计报表statement of account -lHJ\=  
v?J2cL  
[ aW#7  
?Eed# pb_  
往来帐目account current 7O j9~3o4  
~ i,my31  
L'(^[vR(  
7Uh}|6PU  
现在往来帐||存款额current accout Uz6B\-(0p
 
~Km8-b(&  
1Y_fX  
hsh W5 j  
销货帐account sales )yJjJ:re  
Iq9+  
2]l*{l^ Bl  
@%K 8oYK  
共同计算帐项joint account Aka`L
:k  
Al?XJ C B@  
S<44{ oH  
lsd\ `X5,  
未决帐项outstanding account .(krB%N  
pa7fTd  
Nz8iU@!a  
/V^S)5r  
贷方帐项credit account||creditor account NGxuwHIQ8  
afjC~}  
"D+Q
T+sD  
9%8T09I !  
借方帐项debit account||debtor account &b%6pVj  
6 J#C  
iV%%VR8b  
iJcl0)|  
应付帐||应付未付帐account payable wI:oe`?H  
GIp?}tM  
CBc}N(9  
8164SWB  
应收帐||应收未收帐account receivable jhHb[je~{4  
6*%lnd+_  
}k%>%xQ.  
M9MEQK  
新交易||新帐new account 3x#G SS  
BJ vVZl2h  
>?5`F
C  
Z@>>ZS1Do  
未决帐||老帐old account XHW {EVcF  
yy9Bd>  
d(&vIjy  
E:7vm@+  
现金帐cash account |Q$C%7  
i^=an?}/  
8<P.>u  
!R-UL#w9W'  
流水帐running account lB,MVsn18  
?C_%"!GR  
q.*qZ\;K  
:x_l"y"  
暂记帐||未定帐suspense account &" b0`&l  
#)XO,^s.  
Q)v8hNyUmA  
ivt\| >  
过期帐||延滞帐overdue account||pastdue account 4>(?R[:p)  
?p`}6s Q}  
CnO$xE|{  
q.#aeqKBP  
杂项帐户sundry account i+2J\.~U#G  
gxJ(u{2  
pt=[XhxC(>  
H94$Xi"Bd
 
详细帐单||明细表detail account Cu>pql<O  
! $n^Ze2 !  
aPWFb.JO4  
seJc,2Ex  
呆帐bad account 3b|.L Jz+  
7FWf,IjcGY  
D0uf=BbS  
&98qA
O]Z  
会计项目title of account a"~W1|JC"  
(33[N  
l.C{A r  
o#;w >-  
会计薄||帐薄account-book DD;PmIW  
ZgN*m\l  
i`
E]gJ$  
+1e*>jE  
营业报告书||损益计算表account of budiness||business report jAF DkqH  
=MMWcK&  
wd u>3Ch"y  
sW[4
2A  
借贷细帐||交验帐account rendered fE7 Kv_N-%  
fz<Y9h=  
y#r=^r]l)  
GlVq<RG*  
明细帐account stated zS.7O'I<'  
$U!w#|&  
|i1z47jN6P  
G.L4l|%W  
与…银行开立一户头to open an account with !m78/[LW  
iTD{  
OS,-dG(  
w W-GBY3  
与…银行建立交易to keep account with 0\u_\%[  
F*}b),  
-^C;WFh8)  
WC}mt%H*O  
继续记帐to keep account UGl}=hwKkG  
)-[X^l j  
[4"%NY  
SxMh '  
与…有交易to have an account with l@## Ex9  
Zuwd(q  
{?,:M  
60-LpGhvy  
作成会计帐||有往来帐项to make out an account with Bojm lVg  
D4_D{\xhO  
&AA u:  
2Ask]  
清算||清理债务to make up an account erqg|TsFj  
eDG=-a4  
;9d(GP}eE  
D`iWf3a.  
清洁帐目||与…停止交易to close ones account with ,X+071.(  
julAN$2  
P Ox~m  
)6Z)z;n]aW  
结帐to close an account iQ~cG[6  
(,HAOs  
PE+N5n2Tl  
CEt_wKzf  
清理未付款to ask an account||to demand an account HH8a"Hq)  
h|_G2p^J+"  
*9*6n\~aI  
@zSoPDYv,  
结清差额to balance the account with RQv`D&u_  
.b5B7x}  
foaNB=,  
Yr! <O&=  
清算to settle an account||to liquidate an account||to square an account o"K{^ L~u  
`B6~KZ  
2Zt :]be  
qW*JB4`?a  
审查帐目||监查帐目to audit an account -4ityS @  
G|eY$5!i  
*Kj*|>)  
)yvI {   
检查帐目to examine an account cojtQD
6  
"FA&Qm0  
)p*I(y  
T"7Ue  
转入A的帐户to charge the amount to As account k"_i7  
4qMqAT  
K;,zE6WD$$  
Q;r9>E!  
以计帐方式付款to pay on account ny# ?^.1  
sf{r s*bgp  
^Ud1 ag!-  
$|+q9o\  
代理某人||为某人on ones account||on account of one 2ghTAsUx9  
$="t7C9S  
B-Bgk  
M-inlZNR  
为自己计算||独立帐目on ones own account t^eWFX  
hx
|Cam"  
\Tf[% Kt x  
lAjP'(  
由某人收益并负风险on ones account and risk||for ones account and risk q@K8,=/.#  
vv='.R, D  
VB 53n'  
hM}rf6B  
由某人负担for ones account||for account of one 8!8 yA  
nnr g^F  
cp D=9k!*K  
D7q%rO|F'  
按某人指示||列入某人帐户by order and for account of one qKoD*cl)Za  
Vl=!^T}l+  
mocR_3=Q?  
M"cB6{st[  
列入5月份帐目for May account R9 =K/  

 cuv?[M  
B~S"1EE[  
/S4$qr cM  
编入某中帐项下to pass to the account of||to place to the account of ) 0p9I0=  
[[uKakp  
FR%9Qb7  
pkWJb!  
寄出清算书to send in an account||to send in render an account vo48\w7[  
&f12Q&jY7  
$|J 16tW  
sE BZ-qql  
支票薄cheque book m417=wf  
8?p40x$m%  
iWCR5c=  
Qsv3`c  
支票陈票人cheque drawer "J51\8G@@  
}M3f ?Jv  
i%~^3/K  
D@jG+k-Lm  
持票人cheque holder [!^Q_O  
Ql~9a [8T~  
=E{e|(1+u  
-TIrbYS`  
不记名支票cheque to bearer||bearer cheque 9 Vn  
)8BGN'jyi  
Y&vn`#   
U5rcI6  
记名支票||认人支票cheque to order Xz/5Wis4  
Xr?(w(3  
=m<; Jx5  
>j5,Z]  
到期支票antedated cheque jg2UX  
(~C_zG  
f?KHp |  
. X(^E  
未到期支票postdated cheque d4y?2p ?3  
U)v['5%  
>Yr-aDV  
I``S%`h  
保付支票certified cheque X<pg^Y0  
o+9b%I
^1V  
:0G_n\  
{VBn@^'s  
未获兑现支票，退票returned cheque N)F&c!anh  
KyQO>g{R  
Vjv~RNGF  
r>!$eqX_  
横线支票crossed cheque 1iS]n;xcl/  
j41)X'MgJ  
$P=B66t ^  
M%*D}s-QE  
普通横线general crossing B=0U^wL  
J[Ckz]  
MCPVql`+`q  
U;o $=,_p  
特别横线special crossing U8f!yXF'  
[#+yL  
x,CTB  
& XS2q0-x  
空白支票blank cheque }rW Ea^  
<)hA?3J  
3K8#,TK3  
xiWP^dIF  
失效支票，过期支票stale cheque 2sezZeMV  
74[wZDW|(  
H@+1I?l  
kIC$ai6.  
普通支票open cheque F&tU^(7<  
+ESEAi91  
fGeDygV^`  
lpjeEawo4  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -qI8zs$:5  
qocN:Of1  
q <, b  
iMT[sb  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &d
H[lB  
jOkc'  
>yZe1CP  
-Kas9\VWEw  
支票换现金||兑现to cash a cheque &:>3tFQSH  
PRdyc+
bf  
>,Z[IAU.x5  
Az+k8=?  
清理票款to clear a cheque li @:  
ax.;IU  
lQ8h-Tz  
GiZv0>*
x  
保证兑现to certify a cheque 0[# zn  
gwA+%]  
EZ"n3#/  
+jEtu[ ;  
填写支票数额to fill up a cheque TR<M3,RG#%  
;u(#-C2^{l  
v)f;dq^z-  
^v
j}  
支票上划线to cross a cheque `{Jo>L.  
<UEt
a>jj  
'%H\k5^  
]ZMFK>"^%  
开发支票to make out a cheque Qm"
&=<  
$_ Bo G  
&'V1p4'  

?W3l  
签发支票，开立支票to draw a cheque||to issue a cheque o]@Mg5(8Q  
|3bCq(ZR\P  
nxjP4d>  
9hTzi+'S  
透支支票to overdraw a cheque t'e\Z2  
qk{+Y  
O x),jc[/  
iw XMe(k  
背书支票to endorse a cheque ; u@& [  
ppP0W`p  
NT0im%  
}VXZM7@u  
请付票款||清付票款to pay a cheque||to honour a cheque '9q:gFO  
Z"g6z#L&  
*v9 {f?  
C*,PH!$k  
支票退票to dishonour a cheque q#!c6lG  
Lk]/{t0  
iQ_^MzA  
c9N5c  
拒付支票to refuse a cheque )qV&sru.$  
p3z%Y$!Tm  
^6I8a"  
]h_V5rdX@  
拒付支票to stop payment of a cheque [+Y;w`;Fq  
,*'aH z  
)A a h  
Z }Z]["q  
提示要求付款to present for payment CaqMLi%  
qz/d6-0"  
kv'gs+,e  
Cu+u'&U!  
见票即付持票人payable to bearer ~'L`RJR  
Z:s:NvFX  
9\D0mjn=l  
{oc7Chv=/H  
支付指定人payable to order 8ORr  
_a~-B@2g  
OLM}en_L  
'2.11cM3  
已过期||无效out of date||stale 2 VGGSLr  
JPfE`NZ  
4Z<  
\H5{[ZUn  
请给出票人R/D||refer to drawer T hLR<\  
Ks-aJ+}  
qQ "O;_  
jW!)5(B[A  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j >t*k!db  
i(@<KH  
0ge^pO\Z  
[O"8Tzr  
文字与数字不一致words and figures differ <FFaaGiE>  
SR\F2@u  
[e+$jsPl  
:Y;\1J<b1  
支票 J=qPc}+  
y()Si\9v  
时间已过account closed <<[hZ$.  
Jz6,2,LN  
iNAaTU  
k|c=O6G
O  
更改处应加盖印章alterations require initials ,dIo\Lm
 
N$SJK  
@|GKNW#  
edy6WzxBcm  
{<3>^ o|"  
h*GU7<F:a  
时间已过effects not cleared qW6}^aa  
az2CFd^ M  
{Qla4U  
ib%x&?||  
停止付款payment stopped .wfN.Z  
W=k%aB?p  
`e!hT@Xxa  
"gP
Axt  
支票毁损cheque mutilated op%? V:  
sB,>4*Zd  
eL+L {Ac  
= 5E:CP  
汇款||寄钱to remit||to send money mTW@E#)n  
sC .R.  
4U*
u H  
'Na/AcRdg  
寄票供取款||支票支付to send a cheque for payment /:}z*a  
dIR6dI   
\#A=twp  
-)Y?1w  
寄款人a remitter rpNe8"sh  
cs%NsnZ  
,T|%vqbmw  
Y%V|M0 0`  
收款人a remittee j;k(AM<  
A<& :-Zz  
0+\~^  
^8V cm*  
国外汇票foreign Bill DjT ekn  
;')T}wuq  
jnoFNIW   
dIo|i,-  
国内汇票inland Bill E5%ae (M^  
j{nkus2  
@
Yq!   
2rw<]Ce  
跟单汇票documentary bill 2,>q(M6,EA  
O;A/(lPW+  
B9_0 Y q  
DT=!  
空头汇票accommodation bill IP1|$b}sq  
o^Y'e+T"  
rr[9sk`^H  
!HXdUAKu  
原始汇票original bill JHf}LZu  
1?(mE7H#  
y(RbW_ ?  
Hc@Z7eQ3^  
改写||换新票据renewed bill B%Yb+
M&K  
~X;(m
<f2  
omV.Qb'NS  
Oz9k.[j(  
即期汇票sight bill||bill on demand rrSA.J{  
'FBvAk6  
qR_"aQ7s2  
<EI'N0~KG  
…days after date||…days after date…日后付款 is}Fy>9i  
&%Hj.  
jkNZv. )p  
$ZDh8 *ND  
…months after date||…months after date…月后付款 7l Aa6"Y68  
eT+MN`
 
pAmTwe  
GX_Lxc_<f  
见票后…日付款…days after sight||…days sight sI`i
 
|y%pP/;&!  
9GZF39w u  
a~ REFy  
见票后…月付款…months after sight||…months sight 6x@-<{L  
aG|)k,  
Pr<?E[  
CWkm\=  
同组票据set of bills B0Z~L){i  
p,D/ Pb8  
W,agPG\+  
ecf7g)+C  
单张汇票sola of exchange||sole of exchange t9pPG{1  
5<w0*~Zd~  
7*XG]=z/  
Gz*U?R-T  
远期汇票usance bill||bill at usance y i@61XI  
<6apv( 2a  
.^kTb2$X  
ur#"f'|-  
长期汇票long bill _k+Bj.L  
1shvHmrV  
Q}2w~Cn\S  
QW2% Gv:  
短期汇票short bill ^U_jeAuk8[  
?qK:P  
`ZefSmb  
H{GbOI.  
逾期汇票overdue bill sU}e78mh  
z(%Zji@!N  
0^[$0]Mt[  
v^E5'M[A  
宽限日期days of grace |]]fcJOBP  
-0\$JAyrx  
uw<Ruy  
Aio0++r-  
电汇telegraphic transfer （T.T） (Pu*[STTT  
l/I W"A  
]jYl:41yI  
TMRXl.1  
邮汇postal order||postal note （Am.）||post office order||money order O>>8%=5Q  
-zTeIvcy5  
>ab=LDoM  
G37_ `C  
本票promissory note （P/N） *LhR$(F(  
AP\E  
eX$Biv1N  
,#m\W8j  
押汇负责书||押汇保证书letter of hypothecation HU'E}8%t6  
D6m>>&E['  
M>^IQ  
@F1pu3E  
副保||抵押品||付属担保物collateral security @rdC/=Y[  
9(I4x]`  
PQs9@]w[  
f
Gfv{4R  
担保书trust receipt||letter of indemnity lwB!
ti  
l{3utQH-=z  
a&<<X:$Hy  
](ninSX1w  
承兑||认付acceptance &KB{,:)?  
{p/m+m  
@GV^B'}*  
v; A  
单张承兑general acceptance 0jyokER  
>w'6ZDA*X  
0' <S7?~|  
aG ,uF  
有条件承兑qualified acceptance g$97"d'  
f0uiNy(r$  
(+@.L7>m+t  
Nf~< xK  
附条件认付conditional acceptance  e?7paJ  
x{- caOH  
g=%&p?1@E  
*!Dzst-J3  
部分认付partial acceptance   i>~?XVU