[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。   >e$PP8&i_T  
会计报表statement of account kMN~Y  
P( 8OQL:  
gc$l^`+M  
Lt>IX")  
往来帐目account current YT(AUS5n  
:eVq#3}  
h(EhkCf  
.,6-u  
现在往来帐||存款额current accout JIq=* '  
$yNS pNmT0  
C1QA)E['V  
;u)I\3`*!  
销货帐account sales yD}B%\45  
s!$7(Q86R  
#S"nF@   
B^^#D0<  
共同计算帐项joint account 1p=]hC  
F7#J
LE=  
:"/d|i`T  
)\$|X}uny&  
未决帐项outstanding account Btcy)LRk  
8bld3p"^  
rFL;'C j@  
pFjK}JOF  
贷方帐项credit account||creditor account W7nw6;7=  
r_A$DaC]  
(SAs-  
KPUV@eQ,  
借方帐项debit account||debtor account /m

zlH  
Z4ImV~m  
[/8%3  
nAdf=D'P  
应付帐||应付未付帐account payable aQ@o H#
 
_X x/(.O  
&Au@S$ij  
U&qZ"  
应收帐||应收未收帐account receivable e+fN6v5pU  
=@~Y12o?%  
X!EP$!  
"3Y0`&:D  
新交易||新帐new account 5`p.#  
uoh7Sz5!^  
om:VFs\U  
7HYwLG:\~  
未决帐||老帐old account .(k|wX[Fu~  
63IM]J  
O?#7N[7  
(TT} 6j  
现金帐cash account 5\VWCI  
iDqoa\  
[ub e6  
(CWtLi"z  
流水帐running account l+0oS'`V*L  
7;@]t^d=$  
4;2uW#dG"  
JNnDts*w  
暂记帐||未定帐suspense account g*+>H1}  
~})e ?q;b  
5*u+q2\F  
kb!%-k  
过期帐||延滞帐overdue account||pastdue account SNk=b6 `9  
wi{3/  
*MW\^PR?  
kvu) y`  
杂项帐户sundry account >Y@H4LF;1x  
EQSQFRk;  
;L ^o*`  
YKK*ER0  
详细帐单||明细表detail account ~WF\  
]JQ ULE)  
+^F Zq$NP  
6[AL|d DK  
呆帐bad account S~G]~g t  
-" 9  
4F tu  
42ge3>  
会计项目title of account .O<obq~;C  
-jmY)(\  
`N8O"UcoBo  
)NT*bLRPQ  
会计薄||帐薄account-book B^}yo65I  
(+hK
%}K>  
~v6D#@%A  
)%fH(ns(  
营业报告书||损益计算表account of budiness||business report 0jWVp-y  
?:eV%`7  
H3oFORh  
V>rU.Mp QU  
借贷细帐||交验帐account rendered SSzIih@u  
,|/f`Pl  
MomwX  
\o3gKoL%  
明细帐account stated j.= 1rwPt  
K3l95he  
*/S_ Icf  
sNFlKQ8)Q  
与…银行开立一户头to open an account with )0k53-h&  
Lu%b9Jk  
WUTowr  
~pky@O#b  
与…银行建立交易to keep account with u:  
'dc#F3  
|;{6&S  
e&>2 n  
继续记帐to keep account f* wx<  
>/6 _ ^  
dqcL]e  
K)iF>y|{*q  
与…有交易to have an account with _,*r_D61S  
MiX43Pk]  
:b!s2n!u  
l;E(I_ i)  
作成会计帐||有往来帐项to make out an account with ZYNsHcTY  
Z4bNV?OH  
F((4U"   
;5Ac FB  
清算||清理债务to make up an account :Llb< MY2  
wb ;xRP"w  
&#i"=\d  
b7ZSPXV  
清洁帐目||与…停止交易to close ones account with 62NsJ<#>  
PQE=D0  
86H+h(R/  
ksm~<;td  
结帐to close an account 9A#i_#[R  
!bP@n  
3$ PV2"  
b~cZS[S  
清理未付款to ask an account||to demand an account Pc]HP  
1x
x}~|F?|  
5~S5F3  
-tU'yKhn  
结清差额to balance the account with 9jGu}Vo  
8x
MX  
@'|~v<<WZ  
f?)-}\[IR{  
清算to settle an account||to liquidate an account||to square an account gI`m.EH}}N  
*=xr-!MEk  
#rg6,.I)<  
*OQ2ucC8j  
审查帐目||监查帐目to audit an account JsS-n'gF'  
4I(Xy]wm  
!TcJ)0   
23jwAsSo  
检查帐目to examine an account 7x8 yxE  
4b`=>X;W  
51.%;aY~z  
fd9k?, zM  
转入A的帐户to charge the amount to As account J,6yYIq  
;9'OOz|+1  
]K%!@O!  
N)Z?Z+} h  
以计帐方式付款to pay on account EBmt9S
 
A_UjC`  
Z #m+ObHK1  
BLJj(-  
代理某人||为某人on ones account||on account of one {7pli{`  
{Hk}Kow  
3=;<$+I6  
`wU!`\  
为自己计算||独立帐目on ones own account %N_%J
K\{@  
uvS)
8-o&F  
q" 5(H5  
Vf1^4t  
由某人收益并负风险on ones account and risk||for ones account and risk EB|}fz  
_Bj":rzY  
d<x7{?~.DK  
h@wgd~X9  
由某人负担for ones account||for account of one pmYHUj #  
SZCze"`[  
rQ snhv  
An/|+r\  
按某人指示||列入某人帐户by order and for account of one t.C5+^+%  
9(<@O%YU  
/2VJX@h  
2I{"XB  
列入5月份帐目for May account ,"79P/C  
_h1mF<\ X^  
mRK>U$v  
,9 a  
编入某中帐项下to pass to the account of||to place to the account of U,1-A=Og{o  
11;zNjD|  
\z} Ic%Tp  
{BU
;$  
寄出清算书to send in an account||to send in render an account w@fi{H(R  
Fv`,3aNB  
sW8dPw O  
Yu2Bkq+  
支票薄cheque book P{^6v=8)  
Z;)%%V%o  
1[-tD0{H  
IV)
j1  
支票陈票人cheque drawer 18:%~ >.!  
y1L,0 ]  
,5<Cd,`*  
iO; 7t@]-  
持票人cheque holder "U"Z 3*  
 %D "I  
o2\8OxcA  
\xoP)Ub>  
不记名支票cheque to bearer||bearer cheque &b& ,  
E8&TO~"a]e  
q'MZ R'<@  
"g8M
0[7e3  
记名支票||认人支票cheque to order h@@=M  
SByW[JE  
` sU/&  P  
@D
o=
k  
到期支票antedated cheque \dQNLLg/  
P7/X|M z  
_zMW=nypdx  
.#pU=v#/[  
未到期支票postdated cheque v/=}B(TDF  
VY\&8n}e(  
8Uxne2e  
}RqK84K  
保付支票certified cheque .kfIi^z  
*4Y Vv  
h9W^[6  
!g2+w$YVa  
未获兑现支票，退票returned cheque 6)Lk-D  
:9 ^* ^T  
Y:a]00&)#Y  
f& '  
横线支票crossed cheque 4HA<P6L  
B^9j@3Ux  
h.t-`k7  
q'82q Y  
普通横线general crossing J-hbh  
4{`{WI{  
ekCC5P!  
V "h +L7T  
特别横线special crossing XpJ7o=?W3  
gB'6`'  
8X|-rM{  
| %Vh`HT  
空白支票blank cheque b SU~XGPB  
'b{]:Y  
<UQbt N-B\  
tZG:Pr1U@  
失效支票，过期支票stale cheque CzEd8jeh7  
lU8`F(Mn  
[IhYh<i  
Y0-n\|  
普通支票open cheque e^D]EA]%  
3/n5#&c\4  
N<injx  
e**qF=HCw  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "LTad`]<Ro  
<W$mj04@  
Npy:!  
G<v&4/\p`M  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges WI-1)1t  
9zy!Fq  
"1M[5\Ax  
rh}J3S5vp  
支票换现金||兑现to cash a cheque OpYY{f  
ikiypWq  
Y`SvMkP)+  
_zi|  
清理票款to clear a cheque $ gS>FJ  
A2jUmK.&  
nc|p)  
| h#u^v3   
保证兑现to certify a cheque cHt#us  
@t_=Yl2
;  
HCC#j9UN6  
5C5sgR C  
填写支票数额to fill up a cheque ]-/VH
h  
ckE-",G  
_>X+ZlpU
:  
b!5~7Ub.No  
支票上划线to cross a cheque UrEs4R1#  
k_nql8H  
RdRp.pb8  
;@Y;g(bw:  
开发支票to make out a cheque 5taT5?n2  
_^%,x  
^sLdAC  
x-&@wMqkc  
签发支票，开立支票to draw a cheque||to issue a cheque 'kO!^6=4M  
lchPpm9  
);&:9[b_  
*mvlb (' &  
透支支票to overdraw a cheque x)O!["'"  
D7Q$ R:6|  
g&Vx:fOC  
hy"\RW  
背书支票to endorse a cheque UJ')I`zuI  
fSvM(3Y<Qh  
dE{dZ#Jfi  
K:#I  
请付票款||清付票款to pay a cheque||to honour a cheque fN1-d&T  
S
k\K4  
t)$:0  
h^(*Tv-!  
支票退票to dishonour a cheque ud@%5d  
Gm^U;u}=f  
|~mOfuQb  
>$/>#e~  
拒付支票to refuse a cheque XrGglBIV  
8\A#CQ5b  
sLT3Y}IO  
O:{~urV  
拒付支票to stop payment of a cheque hH8oyIC  
Vd+T$uC  
m'=Crei  
nV/G8SeI  
提示要求付款to present for payment 6HWE~`ok6  
lE(HFal0-(  
j@3Q;F0ba  
X[BIA+6  
见票即付持票人payable to bearer u.m[u)HQ  

^7WN{0  
.2Elr( &*h  
hT&Y#fh  
支付指定人payable to order LxSpctiNx  
,N p0wg0  
w4{<n/"  
]dmrkZz:  
已过期||无效out of date||stale Ee%%d  
5 ,B_u%bb  
V1`o%;j  
u?<%q!  
请给出票人R/D||refer to drawer o&)8o5  
umH40rX+  
j[G  
`V)8 QRN(  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u5b|#&-mX  
Q%f^)HZGR  
' 9Xu p  
Hc$O{]sq  
文字与数字不一致words and figures differ m6\E$;`  
B:S>wFE(.  
SaAFz&WRl  
Q}K"24`=  
支票 G3vxjD<DMW  
oC: {aK6\  
时间已过account closed g-</ua(j  
IT7
wT+  
?*1uN=oI{*  
;oKZ!ND  
更改处应加盖印章alterations require initials :W.(S6O(  
{{D)YldtA  
:vqgGKml$  
Zd}9O jz5  
gw3K+P  
PI:4m%[  
时间已过effects not cleared }mYx_=+VX  
oAJM]%g{  
s_OF(o  
tGh~!|P  
停止付款payment stopped TA`1U;c{n  
*ebSq)  
2Aazy'/  
#@9/ g  
支票毁损cheque mutilated L:pYn_  
r?lf($D*  
2~1SQ.Q<RY  
9`A;U|~E@  
汇款||寄钱to remit||to send money $%CF8\0  
+\c5]`  
mAj?>;R2$2  
j_!F*yul  
寄票供取款||支票支付to send a cheque for payment
kHghPn?8]  
0w\
zLU  
U9:zVy  
,]ma+(|  
寄款人a remitter tqvN0vY5  
0d"[l@UU0  
7$vYo _  
QT< }] 0  
收款人a remittee .9on@S  
uk<4+x,2)  
jk; clwyz/  
@uqd.Q  
国外汇票foreign Bill ?Wr+Q  
( iBl  
_"Dv uR  
MSQEO4ge  
国内汇票inland Bill +j`5F3@   
av}k)ZT_  
L O_k@3  
w;[NH/A^a  
跟单汇票documentary bill J{p1|+h%  
+qtJaYf/0  
zUkgG61  
LEbB(x;@  
空头汇票accommodation bill N ,'GN[s  
DkY4MH?  
q1 $N>;&  
JIEK*ui  
原始汇票original bill lk^Ol&6  
|C;=-|  
W+aP}rZm:  
{3>$[b T  
改写||换新票据renewed bill Xy|So|/bKd  
IXMop7~  
u<7/0;D#+  
*KZYv=s,u  
即期汇票sight bill||bill on demand oo/qb`-6  
DbBc Q%  
'NXN& {  
v}}F,c(f  
…days after date||…days after date…日后付款 :}L[sl\R  
KVoS C@w  
7{e 4c  
i^X] j  
…months after date||…months after date…月后付款 9N#_(uwt  
fa jGZyd0:  
.;y.]Z/;  
h0*!;Z7  
见票后…日付款…days after sight||…days sight . oF &Ff/[  
.LPV#&  
qTRsZz@  
e
r("wtM  
见票后…月付款…months after sight||…months sight d\&U*=  
|k )=0mCz  
(Z+.45{-  
#`qx<y*S  
同组票据set of bills .9/hHCp  
2RVN\?s:  
{g'(~ qv  
|PvPAPy)uu  
单张汇票sola of exchange||sole of exchange p,EQ#Ik  
4qb/daE:Z  
8l>?Pv  
h"[AOfTE$  
远期汇票usance bill||bill at usance 0JWDtmK=C  
}kw#7m54  
lZd(emH@  
.Yamc
#A-  
长期汇票long bill bWjc'P6rx  
Q
GMV}y  
euK5pA>L  
oM
X  
短期汇票short bill |0&IXOW"XF  
h/QXPdV  
!4ocZmj\  
aj-Km`5r}  
逾期汇票overdue bill HDz5&7* .  
{X!r8i  
S pIv#?  
P7[h-3+^  
宽限日期days of grace #>a\>iKQ2q  
bt@< ut\  
")1:F>  
juP7P[d$qW  
电汇telegraphic transfer （T.T） rP'me2 B  
0.Q Ujw  
RF?`vRZOe  
D5gFXEeh  
邮汇postal order||postal note （Am.）||post office order||money order #z'  
k` cfG\;r  
xS5vbJ  
9sM!`Lz{  
本票promissory note （P/N） .y' >[  
dUD[e,?  
h,(26 y/s  
3#n_?-  
押汇负责书||押汇保证书letter of hypothecation ]]HNd7Vh  
"-E\[@/  

XMCXQs&  
b.OsiT;_j  
副保||抵押品||付属担保物collateral security ;gD })@  
B5`EoZ  
 }t!Gey  
lPe&h]@ >  
担保书trust receipt||letter of indemnity 7kC^ 30@T3  
ImA @}:  
[XN={  
1wii8B6  
承兑||认付acceptance 9v#CE!  
zWnX*2>b  
M.JA.I@XC  
a6ekG YW  
单张承兑general acceptance V~qNyOtA]  
XjBW9a  
1Te%F +7  
&L3M]  
有条件承兑qualified acceptance O4 w(T  
1l9G[o *  
"mo?* a$Sk  
4a&RYx  
附条件认付conditional acceptance D2#ZpFp"h  
??5Q)Erm1  
PhLn8jNti  
&*o=I|pQ  
部分认付partial acceptance   )Dms