[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。   6NHP/bj<1V  
会计报表statement of account E'5KJn;_7  
`"<hO 'WU  
md!!$+a%|  
o>bi~(H  
往来帐目account current 96J]g*o(uU  
V>GJO(9  
?~E"!  
K_-m:P  
现在往来帐||存款额current accout ^:}C,lIrG  
[Q J  
" Up(Vj@  
u0G tzk  
销货帐account sales
} #L_R  
\okv}x^L=Z  
V{w &RJ  
)+=Kh$VbS  
共同计算帐项joint account 5\w*W6y  
wu`+KUx  
|]k,0Y3v  
c3o3i  
未决帐项outstanding account "*N#-=MJF  
%lGOExV%  
*N:0L,8  
vqO#Z  
贷方帐项credit account||creditor account Oh>hyY)}  
X(rXRP#  
nZ(wfNk  
AXSip  
借方帐项debit account||debtor account cAot+N+9|]  
>goHQ 30:  
d_0(;'
 
S]~5iO_bst  
应付帐||应付未付帐account payable 3EY m@oZj  
);6f8H@G  
4[MTEBx  
R[S1<m;  
应收帐||应收未收帐account receivable %*wE zvt*  
w/rJj*  
v+`'%E  
-!O8V  
新交易||新帐new account +zq"dj_  
\%.o
i@A  
3dLqlJ^7B  
-)3+/4Q(  
未决帐||老帐old account xpo^\E?2  
8"g+ k`PRy  
QjG/H0*mP  
KG9-ac  
现金帐cash account V45adDiZ  
B 8n[ E  
A#19&}  
~gGkw#  
流水帐running account 5|N`:h'9M  
DI2e%`$  
EG$-D@o\I  
9p3~WA/M@  
暂记帐||未定帐suspense account (w5cp!qW9J  
:yJ ([  
i8-Y,&>V  
x=Oy 6"  
过期帐||延滞帐overdue account||pastdue account b7I0R;Zj  
9+s&|XS*  
L?N-uocT  
9#&H'mG  
杂项帐户sundry account i20y\V os?  
%O"Whe  
K%mR=u#%&  
alHA&YC{K  
详细帐单||明细表detail account ]&q<O0^'  
W
|2|v?v  
ujmIS~"  
qm:C1#<p   
呆帐bad account |pWu|M _'  
HF_8661g  
Lw_|o[I}  
PsXCpyY!s  
会计项目title of account LD5`9-  
JJ}DYv  
K/f-9hE F  
$L6R,%c  
会计薄||帐薄account-book RJerx:]  
<f8j^  
"0#(<zb|  
6vE#$(n#a&  
营业报告书||损益计算表account of budiness||business report 0;">ETh=  
4m91XD  
ckY#oRQ1  
_80L/92  
借贷细帐||交验帐account rendered BSgT 6K  
jK*d  
w?|qKO  
6?KUS}nRS  
明细帐account stated /(hTk&  
([>__c/Nd  
6fo"k+S  
Fb%?qaLmCv  
与…银行开立一户头to open an account with d<Q%h?E  
?#(LH\$l_  
\ f+;X  
U), HrI>;  
与…银行建立交易to keep account with j8[U}~*^  
>Jx=k"Kv+  
[w@S/K[_|  
!ae?EJm"  
继续记帐to keep account 4}/gV)  
,-E'059  
n9={D  
GuU-<*u(d  
与…有交易to have an account with , ftJw  
9
S}rTZkEq  
h`N2M ,  
pY )x&uM!  
作成会计帐||有往来帐项to make out an account with l:UKU!  
sfn^R+x4,9  
2 A!*8w  
.9B@w+=6  
清算||清理债务to make up an account * BR#^Wt  
o)@nnqa  
2xO[ ?fR  
_!DH/?aU  
清洁帐目||与…停止交易to close ones account with sV{\IgH/x  
nf"#F@dk  
'hBnV xd&  
`Tyd1!~  
结帐to close an account -WqhOZ  
Q}lCQK/g  
{._'Q
[  
`j)56bR  
清理未付款to ask an account||to demand an account S8/~'<out  
W#P\hx  
}l$zZ>.\H  
O]=jI  
结清差额to balance the account with CV"}(1T  
<af# C2`B  
;2
`6eyr  
q&v
~9~^}d  
清算to settle an account||to liquidate an account||to square an account zM&ro,W  
2 >O[Y1  
8Z\q)

T  
{*GBUv5  
审查帐目||监查帐目to audit an account H6 x  
OH2IO  
Lv%t*s2$/  
*aCVkFp  
检查帐目to examine an account QH(&Cu,  
Ii[U%  
@hg[v`~  
0/f|Z
H ~!  
转入A的帐户to charge the amount to As account ]i`Q+q[  
|U{~t<BF#  
^il$t]X5-  
q5e(~@(z<`  
以计帐方式付款to pay on account P`Ku . ONQ  
a}NB
6E)-  
wQy~5+LE  
-Z,r\9d  
代理某人||为某人on ones account||on account of one B;=Z^$%T  
ig.Z,R3@r  
E<3xv;v8r  
v%*don  
为自己计算||独立帐目on ones own account "0;WYw?  
#?S"y:  
lF/ Xs  
(!{*@?S  
由某人收益并负风险on ones account and risk||for ones account and risk i&6U5Va,G  
=T2SJ)  
v0)Y,hW  
K(upzn*a  
由某人负担for ones account||for account of one +\_\53  
8TB|Y  
d9TTAa
f  
A8mc+ Bf(  
按某人指示||列入某人帐户by order and for account of one ]m 3cm  
= >TU  
XTF[4#WO  
'62_q8:  
列入5月份帐目for May account =bD.5,F)  
(N&?
Z]|yr  
l]zQSXip  
d38o*+JCf  
编入某中帐项下to pass to the account of||to place to the account of au50%sA~  
bskoi;)u  
nrev!h  
u=qK_$d4  
寄出清算书to send in an account||to send in render an account ^rq\kf*]  
4pT^*  
eJ45:]_%I@  
)Hin{~h  
支票薄cheque book ~3gaz Te9  
/"La@M37  
BSHS)_xs  
-( p%+`  
支票陈票人cheque drawer !6X6_ +}M  
#OM'2@  
Q+
Q"JU  
*\'t$se+  
持票人cheque holder Rf`_q7fm  
1gBLJ0q  
$-UVN0=  
+=9iq3<yfS  
不记名支票cheque to bearer||bearer cheque ;[ Dxk$"  
J'ce?_\?PY  
{c3FJ5:  
Gu$J;bXVj  
记名支票||认人支票cheque to order Hm'fK$y(  
R$l- 7YSt  
ZHZxr  
Hm>cKPZ)  
到期支票antedated cheque )N- '~<N  
)s:kQ~+  
T8g\_m  
g9^\QYh!  
未到期支票postdated cheque G.L}VpopM  
Z_bVCe{  
AC <2.i_  
,h1\PT9ULY  
保付支票certified cheque p({@t =L3g  
Ek `bPQ5  
xva e^gr  
{"~[F2qR  
未获兑现支票，退票returned cheque en{p<]H  
@ntwdv;  
9[VYd '  
IxUj(l1Fm  
横线支票crossed cheque Pf4zjc  
tik*[1it  
Peph..8Z  
fgL"\d}  
普通横线general crossing N }VoO0I  
x*F-d2D  
ws`r\k]3J  
+Eb-|dM  
特别横线special crossing Wf"$  
'+$r7?dKP  
f@ |[pT  
zP0<4E$M`  
空白支票blank cheque X1P1 $RdkR  
0$`pYW]  
lU Zj  
d_
$0  
失效支票，过期支票stale cheque Lc
t_6?  
9A4n8,&sm  
|=:@<0.'  
Xlug{ Uh  
普通支票open cheque \6a' p Q,  
5 s^vC2$)  
t1iz5%`p}  
.
mO8~Z  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y9f7~w^s  
8g{Mv#b%  
cu5}(  
l[5** ?#  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "wV  
c%,ky$'18  
NMw5ixl  
sV5k@1Y  
支票换现金||兑现to cash a cheque Oz\J +  
Y'P^]Q=}_#  
L=Aj+  
1S(oi  
清理票款to clear a cheque n7ZJ< ~wl  
Gl{'a
1  
YG*<jKcX  
n)a/pO_  
保证兑现to certify a cheque )ZLj2H<  
VWdTnu  
a0JMLLa [I  
34)l3UI~  
填写支票数额to fill up a cheque #gWok'ZcR  
;6 d-+(@  
jl7>  
9 fbo  
支票上划线to cross a cheque Rj
P]8tH&  
.XK3o .ZhW  
dmkGIg}  
S]fkA6v  
开发支票to make out a cheque 7!`1K_v6  
g1F9IB42@<  
`3[
W~Cq  
h-Ks:pcR  
签发支票，开立支票to draw a cheque||to issue a cheque c+ZdfdR  
T^d<vH  
OBlQ   
fOSJdX0e|Q  
透支支票to overdraw a cheque h^IizrqU  
+ rN#
 
jsV1~1:83  
m>[G-~0?kI  
背书支票to endorse a cheque T[[E)f1[  
i/8OC  
%T<c8w}dP  
r#ADxqkaV  
请付票款||清付票款to pay a cheque||to honour a cheque P&c O2  
+('xzW  
pkG8g5(w  
U[yA`7Zs}  
支票退票to dishonour a cheque fK@UlMC]7  
33}p02#  
^N ;TCn  
a&mL Dh/  
拒付支票to refuse a cheque 9XS>;<"2  
HCktgL:E=  
+m}D.u*cp  
_q-k1$o
$  
拒付支票to stop payment of a cheque %dmQmO,  
Zn|lL0b{q  
.Q</0*sp  
d"ZsOq10D  
提示要求付款to present for payment _iqaKYT$  
|l|$Q;  
j~Ci*'*L  
:%fnJg(
 
见票即付持票人payable to bearer 2I=
4l   
[8DPZU@  
Ho%%voJBS  
qw|B-lT{:  
支付指定人payable to order iy8Ln,4z(  
gz:US77  
X"f]  
r5lPO*?Df  
已过期||无效out of date||stale nGJ+.z  
|D;I>
O^"R  
>^@~}] L  
l~1l~Gx_&n  
请给出票人R/D||refer to drawer @%MGLR{pH  
L[+4/a!HQ  
XaU^^K  
mX@xV*  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >n&+<06  
j3?@p5E(  
/5>A 2y  
6SAYe%e  
文字与数字不一致words and figures differ ~^3U@(:  
>T14 J'\  
L1SZutWD?  
r/+~4W5  
支票 |t58n{V.O  
N40DL_-  
时间已过account closed kf' 4C "}  
IV`+B<3  
Jd|E 4h~(  
>ISBK[=H  
更改处应加盖印章alterations require initials 5G#2#Al(F  
PC?XE8o  
A22'qgKm@  
NdI~1kemr  
=#I/x=
L:  
:{#w-oC>6P  
时间已过effects not cleared 3qp\jh=FE  
oH e thk  
ukee.:{  
FbD9G6h5  
停止付款payment stopped phcYQqR  
:u?L y[x  
<q4<3A  
m8*)@e  
支票毁损cheque mutilated 0*/[z
~Z-1  
#/>OW2Ny  
{k<mN Y  
|198A ,^  
汇款||寄钱to remit||to send money cD<5~`l  
(;nh?"5  
?$H=n{iW  
b;G#MjQp'  
寄票供取款||支票支付to send a cheque for payment 5mI}IS|@  
E^Z?X2Z  
to] ~$~Q|>  
Vfr.Yoy  
寄款人a remitter 8SO(pw9  
h`MTB!o  
p}a0z?  
zW; sr.  
收款人a remittee IKeO&]k  
(5=B^9{R  
U!524"@%U`  
Uj)`(}r  
国外汇票foreign Bill r)f+j@KF  
mA\}zLw+r9  
?Lquf&`vP  
!='L`.  
国内汇票inland Bill Ob h@d|  
ZcrFzi  
ks(BS k4  
{} Zqaf  
跟单汇票documentary bill |il P>b  
67P@YL  
S,qEKWyLd  
6F3F
cUL  
空头汇票accommodation bill <3[0A;W=1  
c[4I > "w  
I73=PfS:m  
t|}}#Z!I[f  
原始汇票original bill SH1)@K-  
}Gh95HwE  
7SJtW` ~  
:z%q09.)  
改写||换新票据renewed bill "|d# +C  
]R]%c*tA  
cFloaCz  
kuo!}QFL  
即期汇票sight bill||bill on demand C\gKJW^]y@  
7)
Qq  
')KuLVE}S  
->a|  
…days after date||…days after date…日后付款 ?!$:I8T  
\~I>@SG2W+  
#b$qtp!,  
X~ g9TUv8  
…months after date||…months after date…月后付款 cPPTGpqw  

$3^Cp_p6  
AkVgFQg" n  
=r>u'wRQ  
见票后…日付款…days after sight||…days sight Q-y`IPtA<  
7Nlk:f)*-  
jF0>wm  
=nE^zY2m%  
见票后…月付款…months after sight||…months sight D`2w>{Y  
j4}Q  
H[U"eS."  
F%G} >xn  
同组票据set of bills z--Y  
]q3.^F  
v]hu5t  
wg]VG,  
单张汇票sola of exchange||sole of exchange O#x=iZI  
E{{Kzr2$  
C,VvbB  
 /J[s5{  
远期汇票usance bill||bill at usance lHc9D  
jAy0k   
Y@2yV(m)o  
n|eM}ymF+  
长期汇票long bill j. mla  
cSYMnB  
8Cw3b\ne  
tYCVVs`?  
短期汇票short bill ZMO ym=  
W?D-&X^ny  
kt7x}F(?<  
C!W0L
`r  
逾期汇票overdue bill 
N}KL'  
U}DLzn|w  
)F,z pGG  
8\HzFB  
宽限日期days of grace %'.3t|zH  
/o9 0O&  
I *H($ a  
t {H{xd  
电汇telegraphic transfer （T.T） $) m$c5!  
L"}tJM.d  
Q2<v: *L  
;Pe=cc"@  
邮汇postal order||postal note （Am.）||post office order||money order 4O
Fv#$[  
w$"^)EG,7  
] D[\l$(  
D 3Tqk^5  
本票promissory note （P/N） 8~y&"  \  
61](a;Di  
5:(/k\9+yv  
OxN[w|2\4  
押汇负责书||押汇保证书letter of hypothecation Ni D_v  
c/E'GG%Q%  
P~s u]+  
C%H?vrR  
副保||抵押品||付属担保物collateral security 2])e}&i  
-`UOqjb]3  
J;'H],w}f  
GI6]Ecc  
担保书trust receipt||letter of indemnity z0@BBXQ`  
0[E\h   
ch33+~Nn  
D!&]jkUN  
承兑||认付acceptance UjS+Ddp  
3:T~$
M`]  
nWA>u J5  
Ko0?c.l  
单张承兑general acceptance 1)!2D?w  
2}15FXgN  
X 0]{8v%  
v[V7$.%5Q  
有条件承兑qualified acceptance zI4d|
P  
e8S4=W  
AkCy C1  
wHh6y?g\  
附条件认付conditional acceptance t1wzSG  
6q^\pJY%&7  
(__$YQ-  
A?ho<@^  
部分认付partial acceptance   NS-0-o|4#