[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。   J2$=H1-  
会计报表statement of account { *Wc`ZBY  
zm^5WH   
_jk+$`[9PL  
$/P\@|MqYQ  
往来帐目account current A:,V)  
#r80FVwiD  
?h ym~,  
g_MxG!+(V  
现在往来帐||存款额current accout <``krPi  
9QN(Wq@  
f.U.(  
l65Qk2<YC  
销货帐account sales sQa 9M  
L(kW]  
@XX7ydG5  
kX'a* AG  
共同计算帐项joint account jD_B&MQz  
eLop}*k  
}719_DF  
lKy4Nry9  
未决帐项outstanding account 3+:
uV  
7e@Bkq0)  
T`|>oX  
*|/kK
vN  
贷方帐项credit account||creditor account A,GJ6qp3  
' ui`EL%  
[E/^bM+  
F}_Zh9/$(  
借方帐项debit account||debtor account Bd*\|M  
6
T A 2  
K|{&SU_m  
%'[ pucEF  
应付帐||应付未付帐account payable uWerC?da  
0Ewt >~n  
))#_@CwRr  
yg@}j   
应收帐||应收未收帐account receivable <x1H:8A  
Zq"wq[GC
N  
F5f1j]c  
("j*!Dsd  
新交易||新帐new account Ty"=3AvRLV  
Q02:qn?T  
U7Pn $l2!  
@NJJ  
未决帐||老帐old account 38(|a5  
{c:ef@'U  
i]n ?zWo_h  
KXga{]G:  
现金帐cash account q e;O Ox  
"0l7%@z*)q  
JB\BP$ap  
7!E7XP6,~>  
流水帐running account ZlsdO.G  

W/I D8+:i  
.FAuM~_99b  
t%>x}b"2T  
暂记帐||未定帐suspense account $^"_Fox]A\  
4xNzhnp|  
&T/}
|3S  
h\$
juIQa  
过期帐||延滞帐overdue account||pastdue account 834dsl+U  
'l3K*lck  
yzmwNsu  
X~Vr}  
杂项帐户sundry account I`}<1~ue  
QG=&{-I~[3  
H)&pay  
n`)wD~mk  
详细帐单||明细表detail account N?;5%pG <  
}]?U. ]-  
i#y3QCNqf^  
Lg
4I6 G  
呆帐bad account A4uDuB;;ZQ  
0NWtu]9QC  
`mTc  
:,(ZMx\  
会计项目title of account &OSyU4r  
tpi>$:e  
PNM f5'@m  
?*8HZ1m#  
会计薄||帐薄account-book !56gJJ-r  
~h*p A8^L  
[,fdNxc8  
S4Vv _k-&  
营业报告书||损益计算表account of budiness||business report #%i-{t+_>  
r'ydjy  
P>t[35/1  
`FM^)(wT  
借贷细帐||交验帐account rendered :Gz#4k  
b(~ gQM  
/M "E5  
K9y!ZoB  
明细帐account stated grh wPnKl  
a/wkc*}}/  
pQY.MZSA  
.1F^=C.w  
与…银行开立一户头to open an account with k98}Jx7J)"  
afMIqQ?  
k&1~y W  
+$+'|w  
与…银行建立交易to keep account with ~=,|dGAa$  
9)qjW&`  
SAEr$F^  
E0Vl}b  
继续记帐to keep account vx\h Njb  
-R;.Md_  
-vfV;+3  
}hFjl4`xa  
与…有交易to have an account with f9FsZD  
IPl>bD~=p  
f#p.=F$  
ntSPHK|'  
作成会计帐||有往来帐项to make out an account with I/s?]v  
snBC +`-  
I^
{PnrB  
X3:-+]6,d  
清算||清理债务to make up an account 1lNg} !)[K  
Dc[Qu?]LM  
.Wq`qF(;  
+*Cg2`  
清洁帐目||与…停止交易to close ones account with {=,?]Z+  
k:w\4Oqd  
F~ n}Ep~1  
h(I~HZ[K&T  
结帐to close an account +6!.)Ea=  
-NVk>ENL4  
NdQXQa?,  
Kk~0jP_B9  
清理未付款to ask an account||to demand an account |Js96>B:  
A]{8=  
0n_Cuh\  
t?v0yl
N  
结清差额to balance the account with 3Nh;^  
fwIZr~l  
M)#R_(Q5{  
AO'B p5:Q  
清算to settle an account||to liquidate an account||to square an account HFx8v!^5N  
XQk9 U  
&,fBg6A%  
2D MH@U2  
审查帐目||监查帐目to audit an account  { Lt\4h  
'W$jHs  
oj<.axA,  
eR8qO"%2:  
检查帐目to examine an account QH4n b h4  
B{|P}fN5}  
11 .RG *  
Gr#p QE2;  
转入A的帐户to charge the amount to As account u9>.x zYG  
A{;b^IK  
/
+J?Ep(_  
D;<Qm,[  
以计帐方式付款to pay on account A"C%.InZ  
RH. oo&  
,KIa+&vJW@  
)j@k[}R#g  
代理某人||为某人on ones account||on account of one gzP(LfI5  
d<qbUk3;  
bs]ret$?(q  
L"tj DAV  
为自己计算||独立帐目on ones own account {:Z#8dGe  
.dp~%!"Sn,  
KL0u:I(lWU  
f b_tda",}  
由某人收益并负风险on ones account and risk||for ones account and risk "^<:7_Y  
r[M]2h  
,+*8@>c  
NeHR%a2~  
由某人负担for ones account||for account of one S53 [Ja  
pp#Kb 2*  
9))%tYN  
*D,+v!wG9  
按某人指示||列入某人帐户by order and for account of one eJ%~6c`@!  
j>?H^fB  
X\ \\RCp  
Q_6./.GQ  
列入5月份帐目for May account Iu(T@",Q#  
jL%  -G  
\p@,+ -gX  
rgIJ]vmy<H  
编入某中帐项下to pass to the account of||to place to the account of ',6QL4qV/  
F!`.y7hY@  
nf/iZ &  
m2{z
 
寄出清算书to send in an account||to send in render an account Ps<)?q6(  
Si*Pi  
\E?1bc{\f  
tmK@Veb*a'  
支票薄cheque book Lvv`
_  
+5?hkQCX1^  
u/y`M] 17  
MY9?957F  
支票陈票人cheque drawer +VDl"Hx  
fPK|Nw]b  
):LJ {.0R  
V[+  Pb]  
持票人cheque holder uTP=kgYqJ  
DWk'6;e4j  
 vxr3|2`  
p5)A"p8"9,  
不记名支票cheque to bearer||bearer cheque 3'u%[bx E  
A[ /0on5r  
)/bt/,M&}  
|KU>+4 = @  
记名支票||认人支票cheque to order z O$SL8U  
*[W!ng  
>0@X^o  
Kj}hb)HU  
到期支票antedated cheque IH[/fd0  
6$)Yqg`X  
}S s#0Gee  
}#EiL !Pv  
未到期支票postdated cheque RJF1~9  
XuR!9x^5  
E;VW6[M  
a2Q9tt>Q  
保付支票certified cheque ,!%[CpM3  
8-juzL}  
w|?Nq?KA  
R*Pf
c91}  
未获兑现支票，退票returned cheque pl q$t/.U;  
j*W]^uT,  
@WBy:gV"  
C"IPCJYn  
横线支票crossed cheque 1#]tCi`  
kc~Z1  
H0tjN&O_  
jh\q2E~,`  
普通横线general crossing 8EbYk2j  
,W*<e-  
<po(7XB  
I9SO}a2p  
特别横线special crossing 4vBZb^W;9  
8"8sI  
Om>6<3n  
m&2<?a}l  
空白支票blank cheque N1#*~/sXh  
#
Y`U8n2F  
ut-UTW  
Gtg;6&2  
失效支票，过期支票stale cheque apGf @b  
A[oi?.D  
v,+2CVdW  
[|k@Suv |z  
普通支票open cheque N<N!it  
tV#x{DN  
5'l+'ox@J  
lpSM p  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (O&ooM* o  
(]mN09uE  
L2Gm0 v  
h"wXmAf4%  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [Y'Xop6G  
1C.<@IZ  
M5Pvc  
5G\vV]RR&  
支票换现金||兑现to cash a cheque $qIMYX  
_5.7HEw>/  
YM
1@B`yWE  
/7P4[~vw  
清理票款to clear a cheque U&`M G1uHe  
@BW~A@8  
p(U'c}@2
 
r%_)7Wk*  
保证兑现to certify a cheque gfih;i.pY  
g%9I+(?t  
v9M;W+J  
s)ZL`S?</  
填写支票数额to fill up a cheque 4\Q ?4ZX  
pmQ9iA@=  
kCN9`9XI{  
+uv]d
D*i  
支票上划线to cross a cheque #\t?`\L3  
&:'Uh W-t  
Q !S"=2  
tM{t'WU  
开发支票to make out a cheque `;QpPSw+  
X<Vko^vlj  
ZIpL4y =_  
";s?#c  
签发支票，开立支票to draw a cheque||to issue a cheque ">CjnF2>R  
+XFF@h&=t  
nuKjp Ap!  
t55 '  
透支支票to overdraw a cheque 10}\7p8  
9Z rWG  
WBTX~%*U  
[",W TZ:  
背书支票to endorse a cheque oryoGy=(yk  
` [@ F3x  
'>2xP<ct!&  
A9$q;8= <  
请付票款||清付票款to pay a cheque||to honour a cheque mm:\a-8j  
cq@8!Eu w]  
3Yg/-=U(  
3VALrb;  
支票退票to dishonour a cheque N55;oj_K  
}2V|B4  
pS*vwYA  
oACuI|b  
拒付支票to refuse a cheque l_+s$c  
"E8-76n  
<\2,7K{{+;  
Ou 8@7S  
拒付支票to stop payment of a cheque H%Q@DW8~@  
S37Bl5W  
EiIbp4*e  
VEo>uR  
提示要求付款to present for payment jIAl7aoY  
3H@TvV/;f  
?s p  
h_x"/z&  
见票即付持票人payable to bearer 0=L: 8&m  
[g _f`ZJ=  
f}eZX  
c%Kv"Z%f  
支付指定人payable to order a|TP2m  
RK"
dPr  
&xrm;pO  
}c%QF  
已过期||无效out of date||stale r$R(4q:  
f=g/_R2$xN  
8$xg\l0?KK  
" 0K5 /9  
请给出票人R/D||refer to drawer $*L@ym  
Yz\z Qj  
,R ]]]7)+  
|UBR8  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '1^\^) &q  
C03ehjT<  
~\:+y  
)uZ<?bkQ  
文字与数字不一致words and figures differ T~=NY,n  
y{U'\  
`!> zYcmT  
GkaIqBS  
支票 [1 w  
{C|#<}1  
时间已过account closed %L<VnY#%u  
u+z$+[lm!G  
&6r".\;^  
mNWmp_c,1  
更改处应加盖印章alterations require initials a}0\kDe  
rsOon2|  
"4&HxD8_ih  
6>SP5|GG  
tiI>iP`!  
}!lLA4XRr  
时间已过effects not cleared .oN<c]iqE  
>bEH&7+@_'  
-:*PXu  
cC&R~h]|  
停止付款payment stopped b ]1SuL  
P[% W[E<  
N[){yaj  
Pm#B'N#*N|  
支票毁损cheque mutilated Y>wpla[kUq  
L8TT54fM  
Xr6lYO_R  
Z\6azhbI}  
汇款||寄钱to remit||to send money @X\Sh>H  
nBWrkVX  
E9!IGci  
5i83(>p3]e  
寄票供取款||支票支付to send a cheque for payment ,BOB &u  
AL&}WbUC  
it D%sKo  
o8H<{D13  
寄款人a remitter IP-
CN  
;)u}`4~L  
.A&Ey5  
1CFrV=d  
收款人a remittee J &u&G7#S  
` m`jX|`  
Lk4&&5q  
B`T|M$Ug  
国外汇票foreign Bill !M )!  
=}Bq"m  
i8Yl1nF  
lk2F]@_kJH  
国内汇票inland Bill 4(bV#   
aVO5zR./)  
#f zvK+  
G5kM0vs6L  
跟单汇票documentary bill bxqXFy/I  
j<R,}nmD3\  
[o*u!2 r  
b+[9)B)a?  
空头汇票accommodation bill Zo-E0[9  
g4oFUyk{  
slOki|p;  
Ys+Dw-  
原始汇票original bill q4xB`G  
VahR nD  
dY;^JPT  
]BO{Q+?d2  
改写||换新票据renewed bill 3wX{U8mr
g  
y~SFlv36
  
\&&kUpI  
4CW /  
即期汇票sight bill||bill on demand jMzHs*:  
one^XYy1%  
w>IkC+.?  
8v*>~E/0  
…days after date||…days after date…日后付款 Z,lUO.  
PC.$&x4w1  
l(v$+  
^t*+hFEI  
…months after date||…months after date…月后付款 m{JiF-=u  
l^uP?l"  
69dFd!G\  
uZ]B?Z%y#  
见票后…日付款…days after sight||…days sight bL)g+<:F  
/raM\EyrlP  
J.$<Lnt>u  
CbQ@l@d]  
见票后…月付款…months after sight||…months sight +y6|Nq  
#Vs/1y`()  
e&OMW,7  
YQ,IdWav  
同组票据set of bills :0CR=]WM  
~XsS00TL`G  
8MX/GF;F  
@7u4v%,wB  
单张汇票sola of exchange||sole of exchange ?uU0NKZA  
U"%k4]:A  
umcbIi('  
cQ6[o"j.  
远期汇票usance bill||bill at usance S4qh8c  
9`4h" 9dO  
\$?[
>=<wB  
DECX18D  
长期汇票long bill vEtogkFA"  
thipfS  
c*RZbE9k  
S/~6%uJ  
短期汇票short bill 'x+0 yd  
XhWMvme  
IH\k_Yf#u  
O<6/0ub&+h  
逾期汇票overdue bill 2mu~hJ  
M\\TQ(B  
;f=:~go  
By3dRiM=,2  
宽限日期days of grace ;cp-jY_U  
n 8AND0a1C  
7 aDI6G  
_N/]&|.. !  
电汇telegraphic transfer （T.T） 6WceDY  
`3pe\s  
aCGPtA'  
1Y}gki^F  
邮汇postal order||postal note （Am.）||post office order||money order ;4 ?%k )  
:&?#~NFH  
`c:'il?  
)@R:$l86  
本票promissory note （P/N） EF"ar  
]3d&S5zU  
LTzf&TZbx5  
<i]%T~\Af)  
押汇负责书||押汇保证书letter of hypothecation /R|"/B0  
ei\X/Z*q%P  
8^dGI9N  
,Yi =s;E  
副保||抵押品||付属担保物collateral security a.%]5%O;t  
X){F^1CT{  
PDD` eK}Fj  
-\UzL:9>  
担保书trust receipt||letter of indemnity c}QQ8' _  
_xUhDu%  
/jj@ =H  
RK rBHqh@  
承兑||认付acceptance zN2sipJS8  
ngm7Vs  
uUc[s"\  
f{3FoN=z  
单张承兑general acceptance A]H+rxg  
rBr28_i   
8$G$Rdn  
5+ fS$Q  
有条件承兑qualified acceptance SCGQo.~,  
<}4|R_xY#  
"H G:by  
3>L1}zyM]  
附条件认付conditional acceptance t:M>&r:BL  
=602%ef\  
4a!L /m*  

.zegG=q  
部分认付partial acceptance   A)`M*(~