[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。   4Lg!54P8  
会计报表statement of account *9XKkR<r  
Z$a5vu*pg  
B^;G3+}  
6"OwrJB  
往来帐目account current c8@zpkMj/  
g?TPRr~$9  
~2HlAU))<&  
>g {w,  
现在往来帐||存款额current accout fN!ci']  
G}|!Jdr  
1" k_l.\,0  
YI877T9>  
销货帐account sales "7G>  
#![9QUvcf  
-l:4I6-hi  
bi@z<Xm%  
共同计算帐项joint account E4CyW  
)U2cS\k'7n  
9a$\l2  
'<$!?="  
未决帐项outstanding account h?8I`Z)h  
55%j$f  
ls;!Og9  
5 {PT  
贷方帐项credit account||creditor account .eNeqC  
E]aQK.
  
[|5gw3y  
B_kjy=]O.  
借方帐项debit account||debtor account 006qj.  
=x &"aF1  
kWSei3  
=ws iC'  
应付帐||应付未付帐account payable uQ(C, f[6p  
VB}4#-dG?  
r DD,eNjG  
GR%h3HO2&  
应收帐||应收未收帐account receivable ]"wl*$N  
cFV)zFu  
?z[k.l+6w  
r;7&U<j~Z  
新交易||新帐new account 9%^IMUWA  
(#)-IdXXO<  
|/YwMBi  
#Wf9`  
未决帐||老帐old account \nzaF4+$  
~MpcVI_K  
eI^Q!b8n  
>V,i7v*?  
现金帐cash account KAFx^JLo  
=O.%)|  
C/JFb zVx  
4WAs_~  
流水帐running account LQo>wl  
SK]"JSY`  
]lgI Q;r  
O L2 b  
暂记帐||未定帐suspense account &tjv.t  
R'z -#*[  
YCBcyE}p  
JYe
sk  
过期帐||延滞帐overdue account||pastdue account e.>> al  
(+x!wX( x  
G@(ukt`0}  
Y+ Qm.  
杂项帐户sundry account NDo>"in  
RAs5<US:  
o-ee3j.  
D|gI3i  
详细帐单||明细表detail account |bM?Q$>~  
C4h4W3w  
]nQC  
9^zA(  
呆帐bad account {0IC2jE  
3;F+
.{Icc  
+8zCol?j  
kKHGcm^r  
会计项目title of account )*m
#RqLQ8  
Be4n\c.  
bkSI1m3  
|EpL~G
_  
会计薄||帐薄account-book  F<Y>  
"3H?_!A9  
;XDGlv%  
';J><z{>  
营业报告书||损益计算表account of budiness||business report -udKGrT+  
hAvX{]  
[CAV"u)0  
VM
"z6@  
借贷细帐||交验帐account rendered Z{p62|+Ck@  
_c@k>"_{S  
WvVf+|Km  
IS[&V&.n  
明细帐account stated M!Wjfq ^~  
g>&b&X&Y_  
-6yFE- X/  
vbMt}bM(GD  
与…银行开立一户头to open an account with M?3#XQDvD  
y7LT;`A  
t$k$Hd';  
H]a@"gO  
与…银行建立交易to keep account with bKb}VP  
wx*)7Y*  
 dl;  
T0F!0O `  
继续记帐to keep account enw7?|(  
3A)Ec/;~  
<`Q*I Y  
okSCM#&:[2  
与…有交易to have an account with Hp1n*0%dZ&  
9?i~4&EY  
W9A
 [Z  
SBog7An9SI  
作成会计帐||有往来帐项to make out an account with o?]g  
!3JYG  
ge@KopZ&  
=3R5m>6!/  
清算||清理债务to make up an account !-<PV  
r!WXD9#  
pU)g93  
dxwH C\"5  
清洁帐目||与…停止交易to close ones account with 0X: :<N@  
- )brq3L  
Q4!6|%n8v  

)<8f3;qd  
结帐to close an account *E1v  
rZSX fgfr  
9! 6\8  
}3xZ`v
X[T  
清理未付款to ask an account||to demand an account [T>a}}@  
e/n
c[  
qTd6UKg  
0{'%j~"  
结清差额to balance the account with )?D w)s5  
c=Y8R/G<  
szG0?e  
g#buy  
清算to settle an account||to liquidate an account||to square an account ZA!yw7~  
=3= $F%  
>Vl8ZQ8  
@c{rqa v  
审查帐目||监查帐目to audit an account JAA{5@ST  
/`"&n1  
\Tii S  
DD
(K@
M  
检查帐目to examine an account @*}?4wU^k  
&:MfLDJ  
@cT= t0*  
XDM~H  
转入A的帐户to charge the amount to As account #'?gMVSk  
;;cPt44s
 
<xpHlLc  
YLO/J2['  
以计帐方式付款to pay on account "2
FI3M=  
`x'vF#  
$GcVI;a  
;{e=Iz}/  
代理某人||为某人on ones account||on account of one v@KP~kp  
x-3!sf@  
>QJfTkD$  
zEu15!~  
为自己计算||独立帐目on ones own account |DZ3=eWZ  
#FL\9RXy  
k=o>DaEh(  
4X^{aIlshk  
由某人收益并负风险on ones account and risk||for ones account and risk MlBw=Nr  
X|3l*FL  
.xIu  
2*<'=*zaQ  
由某人负担for ones account||for account of one fvUD' sx  
=Lyo]8>,X  
mhXSbo9w-  
@T6Z3Zj}  
按某人指示||列入某人帐户by order and for account of one Gd08RW  
1G6MO  
83ajok4E  
NcVsQV  
列入5月份帐目for May account "BAH=ul5E  
Q'mLwD3>  
_=\=oC  
5_
}e?T&s  
编入某中帐项下to pass to the account of||to place to the account of ju= +!nGUa  
_\y%u_W  
*~0Ko{Avc  
w_sA8B  
寄出清算书to send in an account||to send in render an account k5=VH5{S  

& K*x[  
W6>SYa  
xn)eb#r  
支票薄cheque book O^AF+c\n  
m <cvx3e  
~^GY(J'  
ydyGPZt  
支票陈票人cheque drawer 0B;cQSH!q  
H"g$qSx  
Qf}^x9'  
eyiGe1^C  
持票人cheque holder t Kik)ei  
ZSu0e%  
aeBA`ry"B  
ZPISclSA+  
不记名支票cheque to bearer||bearer cheque |=Mn~`9p  
Q.8)_w  
<%2A, Vz"  
JvZNr?_w%  
记名支票||认人支票cheque to order bBFdr  
:gNTQZR  
Ve1O<i  
a V4p0s6ZZ  
到期支票antedated cheque Mw
lhL?  
]757oAXl  
7fOk]Yl[  
N~%F/`Z<+  
未到期支票postdated cheque gDmwJr  
"^~>aVuXf  
z>f>B6  
-[I}"Glz:  
保付支票certified cheque Pkm3&sW  
UBUZ}ZIbN  
(v\Cv)OS  
ZX f^HK  
未获兑现支票，退票returned cheque Q6?}/p  
dtdz!'q)Y  
j|u6TG  
:PrQ]ss@C5  
横线支票crossed cheque |Q'l&Gt6  
zLs[vg.(  
T|h/n\fx)a  
k]n=7vw;  
普通横线general crossing qGE?[\t[6  
QX*HvT  
@CSTp6{y  
COx<X\  
特别横线special crossing ?T\m V}  
K,>D%mJ  
>?$+hZz<  
}<EA)se"  
空白支票blank cheque T4\F=iw4  
SOyE$GoOsx  
3zO'=gwJ  

QPi]5z?  
失效支票，过期支票stale cheque Lmy ^/P%  
5"IbmD>D  
g2=5IU<  
(]|rxmycA  
普通支票open cheque p2|BbC\N  
V01-n{~G  
JZ[~3swR  
!cs+tm3  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;P-xKRU!Xx  
MS
mvQ  
%5=XszS  
p",HF%  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HR85!S`  
8 0>qqz  
UQwLAXs  
^AWM/aY  
支票换现金||兑现to cash a cheque =H_|007C  
rNL*(PN}lO  
ELp @/c=Wr  

mCtuR*z_  
清理票款to clear a cheque QD0upYG  
Z6}B}5@y  
9w -t9X>X  
cS98%@DR  
保证兑现to certify a cheque -f.<s!a  
Rx$5#K!%M  
T4`.rnzyRb  
a.a5qwG  
填写支票数额to fill up a cheque <;d? E%`  
jXO*_R  
Q(-:)3g[aL  
ellj/u61bj  
支票上划线to cross a cheque nn@"68]g  
/@5X
0m  
taXS>*|B  
g?ID}E~<  
开发支票to make out a cheque X[:&p|g]  
I=VPw5"E  
tVU
oUl  
Mg.xGST  
签发支票，开立支票to draw a cheque||to issue a cheque n&x#_
B-  
7E$ e1=  
r>:7)p!|  
{]~b^=qE$  
透支支票to overdraw a cheque L$7 NT}L  
(5%OAjW  
3&!X 8Lhv  
-I.OvzQ*  
背书支票to endorse a cheque "E;]?s9x  
3tMFJ ;*`  
8$3G c"=  
^'=J'Q  
请付票款||清付票款to pay a cheque||to honour a cheque H4 }^6><V  
tL1"Dt>  
iIwMDlQ "  
oc
,a  
支票退票to dishonour a cheque Pew-6u"  
6R1){,8  
}"j7Qy)cs  

]3<k>?  
拒付支票to refuse a cheque Wyf+xr'Ky  
~xqRCf{8  
5V\\w~&/  
S(jbPQT  
拒付支票to stop payment of a cheque N^A&DrMF  
,~t{Q*#_h  
[k(oQykq  

N<$U:!Z  
提示要求付款to present for payment GMLq3_'  
]sJWiIe.  
}tT"vCu  
+1Oi-$ 2-  
见票即付持票人payable to bearer 3k;*xjv6@  
<4,>`#NEo  
_8b)Xx@5  
 :\1:n  
支付指定人payable to order \3(d$_:b  
yzt6   
:e:jILQ[  
|a#4  
已过期||无效out of date||stale CRvUD.D  
A, rgN;5fb  
5_b`QO  
CF3Z`xD  
请给出票人R/D||refer to drawer Q*mzfsgr  
I~EQuQ>=  
LbDhPG`u  
Pp1HOJYJp0  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds QIVpO /@  
'/kSUvd  
~M%r.WFpA  
SLO;c{EFH  
文字与数字不一致words and figures differ {~ ZSqd  
CXGq>cQ=d  
 ]L4B  
Ub%+8M  
支票 DYJ@>8  
E^_P  
时间已过account closed YbF}(iM  
DoAK]zyJA  
$;Lb|~  
EZ*FGt6(  
更改处应加盖印章alterations require initials =YkJS%)M)  
"|V{@)!t  
wy"^a45h  
 @*'|8%  
*xXa4HB  
$}r*WZ  
时间已过effects not cleared 6*Jd8Bva\o  
M0DdrL/ L  
|&WeXVH E  
0l!%}E  
停止付款payment stopped e~jw YImA  
iPX6r4-  
\k_0wt2x1  
~M`QFF  
支票毁损cheque mutilated Q^4j  
Ks:~Z9r}  
4A.Z MH  
Fyoy)y*  
汇款||寄钱to remit||to send money 4(Gs$QkSo|  
t<sg8U.  
v;AMx-_
WH  
n! ~mdI&  
寄票供取款||支票支付to send a cheque for payment Q[`J=  
\^vf`-uG  
U8kH'OD  
Fy5xIRyI\F  
寄款人a remitter 1[o] u:m9U  
B)J.(k`p  
ivsp):W  
lg1yj}br  
收款人a remittee V*xT5TljS-  
z|[#6X6tT  
,$@nbS{Q]  
!xyO  
国外汇票foreign Bill j7=I!<w V  
VQV7W  
G^
]T  
=cE:,z;g  
国内汇票inland Bill Y%:FawR  
q3Re F_  
z.n`0`^  
Gjq:-kX\  
跟单汇票documentary bill #k5WTcE  
rXXIpQRi$S  
betN-n-  
(qT_4b~  
空头汇票accommodation bill
w-\U;&8  
mz@`*^7?  
 Hi#'h  
q1a}o%  
原始汇票original bill ;xaOv e;9  
FU/yJy  
68?oV)fE  
PI
~LbDE  
改写||换新票据renewed bill  ZeD;  
`'9Kj9}  
J8I_tF6  
zq-"jpZG  
即期汇票sight bill||bill on demand %:oyHlz%  
x;"!  
n~N>c*p  
r1&b#r>  
…days after date||…days after date…日后付款 ]bCeJE.+)  
6T{Zee  
, "w`,c>!  
5\1Z"?  
…months after date||…months after date…月后付款 N+)4]ir>  
(v(!l=3  
&P{  
%\#s@8=2u  
见票后…日付款…days after sight||…days sight V!G&Aen  
ZK<kn8JJ  
3)v6N_  
;Vc@]6Ck  
见票后…月付款…months after sight||…months sight )iad u  
-IhFPjQ  
2/S~l;x  
Okm&b g  
同组票据set of bills R)?b\VK2$  
3`_jNPV1  
MN\/F4Io  
fo~8W`H&  
单张汇票sola of exchange||sole of exchange  s
#o m  
M"[s5=:Lo
 
OQ"%(w>Hb  
a6=mE?JTB  
远期汇票usance bill||bill at usance Rro|P_  
RbX!^v<0f6  
f'aQ T  
b2c% 0C  
长期汇票long bill }T%;G /W  
X1G
[&  
Vt{C80n&N  
Xm`s=5%  
短期汇票short bill +4^XFPq~  
`EVTlq@<  
eIc~J!?<&V  
L(Q v78F  
逾期汇票overdue bill avxI\t wAU  
|sz`w^#  
`HU`=a&d  
fVv#|
  
宽限日期days of grace AfW63;kH  
Z'dY,<@  
p3O%|)yV  
VaZ+T E  
电汇telegraphic transfer （T.T） lM Gz"cym  
*)"U5A/v)  
NWPL18*C  
on(P  
邮汇postal order||postal note （Am.）||post office order||money order 7 t`<`BY^  
]YkF^Pf!v  
.E!7}O6  
lGqwB,K$z4  
本票promissory note （P/N） mtuq  
VA.jt}YGE  
p%Ae"#_X%  
e3YZ-w^W~h  
押汇负责书||押汇保证书letter of hypothecation OO_{o  
XP5q4BM  
"lLt=s2>L  
M xj  
副保||抵押品||付属担保物collateral security U,)Ngnd  
~!~VC)a*  
G;615p1  
#G{}Rd|!  
担保书trust receipt||letter of indemnity =]oBBokV  
q]:+0 ~cz  
;5#P?   
u,[Yaw"L  
承兑||认付acceptance M]!\X6<_  

%*OKhrM  
4
?M=?K0  
&5/`6-K  
单张承兑general acceptance DU$]e1  
1YR;dn  
N'Va&"&73>  
rgILOtk[  
有条件承兑qualified acceptance xr!FDfM.K  
z;1tJ  
k#`.!yI,  
=Y|TShKk  
附条件认付conditional acceptance jEklf0Z  
t)g1ICt  
=sedkrM  
(Z.K3  
部分认付partial acceptance   ttLChL