[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。   ">QNiR!  
会计报表statement of account X p4x:N  
`<>Emc8Z  
ZzA4iT=KO  
9/[3xhB4  
往来帐目account current Zvd^<SP<?  
VU7x w  
*Z*4L|zT  
; EZ$8|  
现在往来帐||存款额current accout W-9^Ncp  
&K@2kq,  
N5u.V\F!z\  
N>? R,XM V  
销货帐account sales q.6$-w  
(J(JB}[X,  
x/Pi#Xm  
7(<6+q2~  
共同计算帐项joint account *k:Sg*neVq  
6 <JiHVP7  
2fp\s5%J}  
Ky33h 0TX  
未决帐项outstanding account \^9SuZ  
juPW!u  
X(F2 5  
`RUOZ@r  
贷方帐项credit account||creditor account ]*a3J45  
Z)cGe1?q  
Gp.+&\vi  
E"7 iU  
借方帐项debit account||debtor account hO3>Gl5<  
#Aox$[|@  
w8M,35b  
AyZL(  
应付帐||应付未付帐account payable k 9 Xi|Yj  
5/-{.g   
cx?t C#t  
MY11 5%  
应收帐||应收未收帐account receivable epa)~/sA  
:
K{!@=o  
~ow_&ftlo  
1Wzm51RU  
新交易||新帐new account 7Pu.<b}  
}r:H7&|&  
a=3?hVpB  
Y#Pl)sRr  
未决帐||老帐old account )N!-g47o%#  
< &[=,R0 @  
ng$`<~=)\  
_JZS;8WYR  
现金帐cash account  S^;D\6(r  
uY+N163i  
1DPgiIG~  
FV|/o%XqK  
流水帐running account 8Qtd,  
)*_4=-8H  
6|*em4  
sV{M#UF2  
暂记帐||未定帐suspense account yM( zc/?  
tkrRdCq  
^
s<p5V  
};%l <Ui;  
过期帐||延滞帐overdue account||pastdue account cX'&J_T+  
L=zt\L  
qE73M5L&  
/I@nPH <y  
杂项帐户sundry account _+z5~6>  

qI,4uGg  
l TOO`g  
-xi]~svg  
详细帐单||明细表detail account ^|KX)g  
oW]~\vp^0  
\yeo-uN8  
:

n36}VG|  
呆帐bad account :G?6Hl)~)  
# SiOx/  
mu
p<%@7m  
bbevy!m
 
会计项目title of account ZsjDe{TH  
F.:B_t  
Z
6G>j  
IN2FO/Y@  
会计薄||帐薄account-book 9(`d h  
@ %LrpD  
 )L}6to  
W|S{v7[l  
营业报告书||损益计算表account of budiness||business report (9bFIvMc  
6{/HNEI*1  
J)R;NYl  
8t3,}}TJ  
借贷细帐||交验帐account rendered
~5e)h_y  
m4FT^^3yE  
k`H#u,&  
9Yg=4>#$  
明细帐account stated 0zR4Kj7EE  
96Kv!  
$J8?!Xg  
t)Q6A@$:  
与…银行开立一户头to open an account with V> K sbPqR  
<1~5l~  
:sD/IM",},  
FOz7W  
与…银行建立交易to keep account with EMyMed_  
|fYr*8rH  
v`i9LD0(  
WVPnyVDc  
继续记帐to keep account .6I*=qv)NA  
Dk$[b9b  
ZuV/!9qU  
Lyjt$i W%  
与…有交易to have an account with @SH%l]  
y8/ 7@qw  
4RgEN!d?H  
`Oxo@G*@}W  
作成会计帐||有往来帐项to make out an account with mx`C6G5  
1&_93  
&6*X&]V!Z  
x[]}Jf{t  
清算||清理债务to make up an account }%z {tn  
Er; @nOyD  
U&W{; myt  
>0yx!Iao  
清洁帐目||与…停止交易to close ones account with +S!gS|8P  
3K Y-+ k  
Q2wEt >0a  
}cDw9;~D  
结帐to close an account YKF5|;}  
[~cb&6|M  
^{L/) Xy5  
3<:(Eda}  
清理未付款to ask an account||to demand an account !1+yb.{\  
q'r(#,B<3  
l;TWs_N  
j<+QGd%  
结清差额to balance the account with RLuA^ONI  
,Jqi J?,4C  
Uy8r !9O  
RzPqtN  
清算to settle an account||to liquidate an account||to square an account 3@'3U?Hin  
M'Ec:p=X"  

_ ^5w f  
v
;=F $3  
审查帐目||监查帐目to audit an account 1A>>#M=A
 
,{{e'S 9cy  
2D,EWk/4  
,Mt/* ^|  
检查帐目to examine an account *AE  N  
9 gt$z}oU  
s*A#;  
F(jvdq  
转入A的帐户to charge the amount to As account h_O6Z2J1  
3ya _47D  
:aYbP,mE  
ko-:)z  
以计帐方式付款to pay on account Yv="oG!xL  
Q};g~b3  
|7 .WP;1  
~0S_ S+e  
代理某人||为某人on ones account||on account of one mGf@J6wGz  
y[ikpp#ozY  
xj/Iq<'R*O  
0(+3 w\_!  
为自己计算||独立帐目on ones own account rlQ4+~  
V K7lm|J+  
~Q
q0  
9?4EM^-  
由某人收益并负风险on ones account and risk||for ones account and risk xMck A<E  
Y!M&8;>  
MiB"CcU  
"qb1jv#to  
由某人负担for ones account||for account of one :%&~/@B  
B?;!j)FUtt  
:?L
Uv:G  
x>Hg.%/c[  
按某人指示||列入某人帐户by order and for account of one i,7 7F!  
(QARle(i  
EX]LH({?+L  
'"#W!p  
列入5月份帐目for May account l!6^xMhYk  
"oZ$/ap\  
gO {XD.s  

y$JM=f$  
编入某中帐项下to pass to the account of||to place to the account of (]wd8M  
)0RznFJ+X  
^U[c:Rz  
U9uy(KOW  
寄出清算书to send in an account||to send in render an account -UJ; =/  
j?5s/  
O!Rw ? Y  
p3sR>ToJ  
支票薄cheque book _]g?3Gw7!  
*G]zN"Y  
Lm-
yTMNPn  
 X`REhvT  
支票陈票人cheque drawer jJ(()EJ  
_{d0Nm  
=wd=TX/  
vMDX  
持票人cheque holder _trF/U<  
4 w$f-  
L=Pz0  
7'pmW,;  
不记名支票cheque to bearer||bearer cheque #n9:8BKf  
xEX"pd  
"4 Lt:o4x  
s
Bsf{%I[{  
记名支票||认人支票cheque to order SCXH{8SS  
L)0j&  
**].d;~[l  
G4VdJ(_  
到期支票antedated cheque =.*+c\  
6/A#P$G  
5x([fG  
i4' ,d#  
未到期支票postdated cheque n0/H2>I[  
?1+JBl~/d  
E{Gkq:  
9:JFG{M  
保付支票certified cheque \]@XY_21  
_ct18nh9  
jbDap i<  
X=sC8Edx  
未获兑现支票，退票returned cheque WcG!6.U>  
.<0s?Q  
BA1|%:.   
VE <p,IO  
横线支票crossed cheque _kgGz@/p  
R a> k #pQ  
T7wy{;  
iyj,0
T  
普通横线general crossing qIO<\Yl  
#_A <C+[  
S:\a&+og  
MS_@ Xe  
特别横线special crossing `|t X[':  
6:(R/9!P  
t *8k3"  
@[:JQ'R=  
空白支票blank cheque w<m)T  
13:yaRo  
0%K/gd#S<  
aMUy^
>  
失效支票，过期支票stale cheque pPC_ub  
>.
tP7=  

9JG
9;[  
j.'Rm%@u  
普通支票open cheque GaD]qeS-K  
JTK0#+?  
`]+-z+  
shjq4#9  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~miRnW*x  
%(9BWO  
m]Sv>|  
6I)1[tU  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Up(Jw-.  
+[=yLE#P%  
r]C`#  
d )}@0Q  
支票换现金||兑现to cash a cheque \Mujx3Fmvx  
w6^X*tE  
OG M9e!  
Cb{n4xKW6  
清理票款to clear a cheque P3due|4M  
!uC`7a  
C< :F<[H  
UUzu`>upB  
保证兑现to certify a cheque -y@5% _-  
yf2I%\p}  
Ar+<n 2;[  
<])w@QOA#  
填写支票数额to fill up a cheque AADvk_R  
;[)t*yAh  
][ ,NNXrc&  
|bHId !d  
支票上划线to cross a cheque cY}Nr#%s@U  
1pUIZ$@?`  
W?(^|<W  
nvJ2V$  
开发支票to make out a cheque :6^8Q,C1@  
dIOj]5H3F  
7_AR()CM  
=,*4:
TU  
签发支票，开立支票to draw a cheque||to issue a cheque NwK(<dzG  
R* C  
vd4}b>  
K?y!zy  
透支支票to overdraw a cheque +O@v|}9"w3  
UE3#(:xA  
 IX|2 yu4  
G8JwY\  
背书支票to endorse a cheque WsA(8Ck<  
Hkc:B/6
 
=Yxu {]G  
N"i'[!H%  
请付票款||清付票款to pay a cheque||to honour a cheque ~(TS>ck@  
l_G&#sQ0  
B:YUb{CJ  
]"Do%
<  
支票退票to dishonour a cheque 6j]pJ]F6  

uW.)(l  
^,Sl^ 9K  
K%Sy~6iD&  
拒付支票to refuse a cheque (5l5@MN  
EW* 's(  
#+1*g4m~B  
`_IgH  
拒付支票to stop payment of a cheque w3^>{2iqq  
qlT'gUt=H  
+["t@Q4IQ  
UuV<#N)  
提示要求付款to present for payment H
8>u:  
%8?s3^o  
erG;M!9\  
htn"rY(  
见票即付持票人payable to bearer D4:c)}  
UMg*Yv%  
{r9fKA  
_084GK9{W  
支付指定人payable to order ,gR9~k,  
ZMSP8(V  
ToUeX
U [  
4{d`-reHg  
已过期||无效out of date||stale =]
R_6#  
a95QDz  
0Ey*ci^ue  
ub
|tX 'o  
请给出票人R/D||refer to drawer C~4$A/&(  
a@&^t(1  
rYnjQr2a  
e1e2W
k  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
l\=M'D  
@"jV^2oY1  
kfF.Ctr1a  
*"N756Cj  
文字与数字不一致words and figures differ E J*  
( }DCy23  
O -a`A.  
8^3Z]=(Q  
支票 aqTMOWyeu  
_kR,R"lh  
时间已过account closed zOR  
r) jj]$0  
,q yp2Y7  
iJg3`1@j  
更改处应加盖印章alterations require initials tUXq!r<'dT  
NX?J  
qMAH~P0u  
sR`WV6!9  
,B>Rc#  
+tz^ &(  
时间已过effects not cleared 9/LI[{  
Hu .e@7  
,:!X]F#d$  
~eH+*U|\|M  
停止付款payment stopped Re
<G#*^  
|V2+
4b,  
IrU}%ZVV  
#D"fCVIS  
支票毁损cheque mutilated utq*<,^  
B]K@'#  
o@}+b}R}  
$=8?@My<  
汇款||寄钱to remit||to send money |BD]K0  
gt3;Xi  
hB#z8D  
.7-Yu1{2  
寄票供取款||支票支付to send a cheque for payment i"uAT$xe  
g)+45w*+5  
'|r('CIBN/  
s9 '*Vm  
寄款人a remitter 0:^L>MO  
c43"o  
_DChNX   
#`6A}/@.+  
收款人a remittee
'J^
E|1P  
W?m?r.K?  
1]r+$L3  
B9;-Blh  
国外汇票foreign Bill `F:PWG`  
'vO+,-  
%=J<WA6\  
]*+ozAG4  
国内汇票inland Bill 8
H_3.MK  
tk5B b`a  
^'DrU<o  
2U6j?MyH2  
跟单汇票documentary bill Do }mCv  
y: @[QhV  
<o5+*X  
X]q,A5g  
空头汇票accommodation bill 372ewh3'  
FJ3Xeos4|  
_s./^B_w!  
|2!/<%Yr`  
原始汇票original bill :0Nd4hA  
AF5.gk=  
7\aLK#
 
zO`54^  
改写||换新票据renewed bill *B(na+  
DoA4#+RU  
5H#3PZaQ
 
\HFh?3-g  
即期汇票sight bill||bill on demand x,"'\=|s*  
<{.o+~k  
F |X-|Co  
95giqQ(N  
…days after date||…days after date…日后付款 RRy3N )HR  
DJlY~}v#_  
zH8l-0I+$  
^ MkT">  
…months after date||…months after date…月后付款 Qh- k[w0  
]*-9zo0  
8}m]XO  
Y[x9c0  
见票后…日付款…days after sight||…days sight 0Ha1pqR  
S~`&K  
C(C4R+U  
|r5|IA  
见票后…月付款…months after sight||…months sight C,-q2ry  
N4"%!.Y  
s,ZJ?[/  
c]O3pcU  
同组票据set of bills tsq]QTA*  
'.oEyZA;o  
cYdk,N  
/kyuL]6  
单张汇票sola of exchange||sole of exchange XXacWdh \  
3/o-\wWO  
S'vi +_  
nm66U4.@  
远期汇票usance bill||bill at usance |/zE(ePc{  
iNf+ -C3  
 3+"z  
hRSRz5 J}  
长期汇票long bill D52ELr7  
\(jSkrrD  
GWRKiTu9  
Z2`(UbG}  
短期汇票short bill R`H
yg4?  
71nXROB  
z^S=ji U++  
WcAX/<Y>  
逾期汇票overdue bill ]~CGzV  
N54U [sy  
i;`rzsRb  
PMjqcdBzm  
宽限日期days of grace OOs Y{8xM  
~oz8B^7i;  
)Ve?1?s '8  
FSd842O  
电汇telegraphic transfer （T.T） %7pT\8E5  
YY{S0jnhF  
)P@t,mxW/  
j*<H18^G  
邮汇postal order||postal note （Am.）||post office order||money order -?'r_
t  
>}GtmnF  
rgdDkWLXC  
#-1 ;  
本票promissory note （P/N） $S|bD$e  
"zL<:TQ"  
?8fa/e  
Jj_E/c"  
押汇负责书||押汇保证书letter of hypothecation `Q^G k{9P  
]wWN~G)2lV  
|Spy |,/  
`$SX%AZA  
副保||抵押品||付属担保物collateral security w
qJ^tA!  
G+[hE|L ~y  
K/KZ}PI-O  
l_FttN  
担保书trust receipt||letter of indemnity _CDUUr  
m^@,0\F  
#GT/Q3{C  
TB\#frG  
承兑||认付acceptance yYwZZa1  
4*d$o=wa  
v4=9T<[  
v1<3y~'f  
单张承兑general acceptance =o;8xKj  
T?{"T/  
l_5]~N  
TZTi:\nS  
有条件承兑qualified acceptance %WiDz 0o  
ob05:D_bc9  
UUc{1"z{  
x hBlv  
附条件认付conditional acceptance o(Yfnnuy  
ZH;VEX  
~cQ./G4  
zBtlkBPu  
部分认付partial acceptance   O{SP4|0JV