[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。   (N :vDq'  
会计报表statement of account 5>u,Qh  
Th>ff)~e  
T.?}iz=ZEq  
Ty;P`Uv]r  
往来帐目account current qaZQ1< e  
YecV+K'p:  
/Mmts=^Ja  
Ny2. C?2  
现在往来帐||存款额current accout @m+2e C77  
@[. 0,
 
 J_rb3  
|Pj]sh[^Y  
销货帐account sales <Po$|$_~  
>JckN4v  
rK} =<R  
urK~]68  
共同计算帐项joint account Sah
z*f  
LZH~VkK@m}  
2U.'5uA"L  
VBv|7S  
未决帐项outstanding account _-5|"oJ  
h1REL^!c  
H=v=)cUe[  
OD;F{Hc  
贷方帐项credit account||creditor account g`\5!R1  
Bx9v2x.  
wlsq[xP  
<kOdd)X  
借方帐项debit account||debtor account 8$`$24Wx  
n5>OZ
3 E@  
6%L#FSI  
IF'Tj`yD  
应付帐||应付未付帐account payable Fv$oXg/  
|e{ ^Yf4  
0"J0JcFX  
Cm%|hk>fQ  
应收帐||应收未收帐account receivable r%\%tz'`j  
^ DCBL&I  
[PX%p;"D  
~1:_wni  
新交易||新帐new account g$h`.Fk,  
-]<<}@NF  
7&&3@96<*#  
i[/`9 AK  
未决帐||老帐old account $|m'~AmI  
B]u!BBjC  
c"lblt5  
8 /T[dn  
现金帐cash account A9Icn>3?`(  
\=uD)9V  
~yiw{:\  
YHzP/&0  
流水帐running account )|wC 1J!L  
oLIgj,k{*  
k
X%vTl7F  
Qo\?(EM  
暂记帐||未定帐suspense account suHi
sc*  
|.;*,bb|3  
xSrjN  
RA1K$D ?A  
过期帐||延滞帐overdue account||pastdue account XwIKpr8  
(f;.
`W  
. ZP$,  
&}r-C97  
杂项帐户sundry account r;_*.|AH  
w@WPp0mny  
X`28?  
*$Y_ % }  
详细帐单||明细表detail account P!dSJ1'oC  
MdhD "Q  
6TDa#k5v  
pi5DDK  
呆帐bad account x Nb7VUV7  
'| p"HbJ  
a66Ns7Rb   
fd$nAE  
会计项目title of account $
8}'h  
OlP1Zd/l  
CbwQbJ/v7  
zX]l$Q+  
会计薄||帐薄account-book Vsr"W@k_  
DE+k'8\T  
OwPXQ 3S  
Nq1YFI>W  
营业报告书||损益计算表account of budiness||business report }W0_eQ  
0#CmB4!<O  
mVEIHzk2b  
g}d[j I9  
借贷细帐||交验帐account rendered 2!R+5^Iy  
p
8FXlTk  
wjXv{EsMq  
oqo7Ge2  
明细帐account stated ~G1B}c]  
<G'M/IR a  
W ",yq|  
k"|Fu   
与…银行开立一户头to open an account with 9/_~YY=/h  
WIabQ_fX  
a$\Bt_  
M%WO  
与…银行建立交易to keep account with = RAojoN  
{eVv%sbq  
sX-@ >%l  
|w+ O.%=  
继续记帐to keep account R3>c\mA  
Ri\\Yb  
`{m,&[n  
B
<ue}t  
与…有交易to have an account with +cM~ |  
b +Z/nfS  
'S|7<<>4k  
o/ 7[ G  
作成会计帐||有往来帐项to make out an account with 6 Yc(|>b!  
\}~71y}  
mZG n:f}=  
)x~/
qHt  
清算||清理债务to make up an account 10)RLh|+  
mT #A?C2  
GS7'pTsYH  
!^o{}*]Pi  
清洁帐目||与…停止交易to close ones account with \C
>+ubF  
r-*j"1 e  
2j#Dwa(lZQ  

[%O f  
结帐to close an account o/Q|R+yXV  
*tv\5KW G  
{pA&Q{ ^  
ioEjbqD<  
清理未付款to ask an account||to demand an account ]s!id[j
 
dS\!tdHP-Q  
"0,FB4L[U5  
R1/c@H Qw?  
结清差额to balance the account with /]U;7)  
UNK.39  
d3Y;BxEz  
ens]?,`0  
清算to settle an account||to liquidate an account||to square an account }+Q4s]  
t{Q Q;'  
G&@d J &B  
#6v357-5  
审查帐目||监查帐目to audit an account !XM<`H/  
z>\l%_w  
cGR)$:  
gwdAf %|f  
检查帐目to examine an account SF9NS*mr  
TZ `Ypi7r  
=<7z :]  
,k=8|=aF  
转入A的帐户to charge the amount to As account 4HR36=E6  
k5J18S  
QnP?j&  
'2hy%  
以计帐方式付款to pay on account <QO1Yg7}  
}+bo?~2E&  
p*)I QM<B  
LokH4A17U  
代理某人||为某人on ones account||on account of one M@P%k`6C  
:WX OD  
S3i p?9  
!h|,wq]k  
为自己计算||独立帐目on ones own account K O%$  
|Olz h63k:  
v|\#wrCT?  
/CMgWGI  
由某人收益并负风险on ones account and risk||for ones account and risk K*{RGE  
dP+wcl4  
PH%'^YAl7  
g1}:;VG=  
由某人负担for ones account||for account of one WJu(,zM?G  
;6D3>Lm  
e^3D`GA  
'S9o!hb'@  
按某人指示||列入某人帐户by order and for account of one a/J Mg  
4L ]4WVc  
aL*MCgb'  
}Hq3]L
VE  
列入5月份帐目for May account p JT)X8K"  
+Ugy=678Tr  
l@*$C&E  
\#LDX,=  
编入某中帐项下to pass to the account of||to place to the account of *~shvtq  
oA@M =  
'W4B  
-gk2$P-  
寄出清算书to send in an account||to send in render an account 4H%#Sn#L^!  
ej@4jpHQN  
|>.MH  
~3M8"}X;L  
支票薄cheque book iE HWD.u  
w8R7Ksn(  
HcJ!(
 
2uN3:_w  
支票陈票人cheque drawer Z37Dv ;&ZD  
L.yM"  
H"(#Tp ZTE  
,Y
x<"2 W  
持票人cheque holder 0C>
_aj  
U5wh( vi  
}2LWDQ;po  
NK/y,f6  
不记名支票cheque to bearer||bearer cheque LKp;sV  
#n{4f1TZ  
> ^zNKgSQ  
fdX|t"oz  
记名支票||认人支票cheque to order $Wj{B@k  
5,##p"O(  
Hzm_o>
^KC  
;Ivv4u  
到期支票antedated cheque A+8)VlE\  
Zv!XNc!"$y  
l7jen=(Zb;  
h)ZqZ'k$  
未到期支票postdated cheque M1Ff ,]w  
{*F =&D  
TP {\V>*Yz  
K$,<<hl  
保付支票certified cheque ym%` l!
 
}A@:JR+|  
6'kQ(r>  
MnqT?Cc4$j  
未获兑现支票，退票returned cheque b way+lh  
No6-i{HZ  
P?f${t+  
:%J;[bS+  
横线支票crossed cheque xok T  
jY%.t)>)  
X"d"a={]  
RHn3\N  
普通横线general crossing 3{|~'5*  
4]tg!ks  
M>m!\bb%.  
2"Wq
=qy\J  
特别横线special crossing n@ba>m4{  
vJGH8$%;,  
b<4nljbx  
Qd YYWD   
空白支票blank cheque jQm~F`z  
],0I`!\  
68h1Wjg:"!  
fXWE4^jU  
失效支票，过期支票stale cheque 3Fn}nek  
{ "Cu)AFy  
6>#8^{[  
z-kv{y*Hu  
普通支票open cheque syg{qtBz^  
1ow,'FztPt  
N}%AUm/L  
V6[jhdb  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount J5Zz*'av'  
^j${#Q  
ibZ[U p?  
WO9vOS>  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q?mpvpLG  
iOEBjj;C  
QeFt WjlqC  
BaI-ve  
支票换现金||兑现to cash a cheque ob/<;SrU<  
6c(b*o  
bcwb'D\a  
3]9wfT %d  
清理票款to clear a cheque qzO
Rv  
qvo!nr7  
oXht$Q  
zfI{cMn'J  
保证兑现to certify a cheque x?B`p"ifS  
&L?]w=*  
(-0d@eqw  
6p&2A  
填写支票数额to fill up a cheque V > eG\  
hNYO+LrI)  
p|nPu*R-\  
VhLfSN>W  
支票上划线to cross a cheque _8y4U  
,.2qh|Ol  
>r(`4
M:  
! jApV  
开发支票to make out a cheque XSN=0N!GB  
A2L"&dl  
%zY5'$v`  
~@Bw(!  
签发支票，开立支票to draw a cheque||to issue a cheque J[uH@3v  
=v F!  
TUwX4X6m  
BUsxgs"),  
透支支票to overdraw a cheque 60ciI ,_`  
H{i|?
a)  
fyT|xI`iD  
-e0[$v  
背书支票to endorse a cheque >L "+8N6  
]LxE#R5V  
qgfP6W$  
'`<Fys&:  
请付票款||清付票款to pay a cheque||to honour a cheque Fkp aou  
H0])>1sWB  
IaOR%Bg  
m:0[as=  
支票退票to dishonour a cheque s~>1TxJe  
0k5uqGLXe  
]n"RPktx  
;-"q;&1e  
拒付支票to refuse a cheque  tKh  
2v@B7r4}  
L[nDjQn"  
1k)pJzsc  
拒付支票to stop payment of a cheque Gl|n}wo$  
H n]( )/  
u&T XN;I,p  
S#yGqN0i  
提示要求付款to present for payment v#s*I/kw  
+kE~OdZG  
]=i('|YG  
:O&jm.2m  
见票即付持票人payable to bearer BAvz @H  
88S:E7 $  
PP!-*~F0Jr  
`[}X_d 1A  
支付指定人payable to order Z1($9hE>  
L{r4hL [  
*2vp2xMA@  
W,80deT  
已过期||无效out of date||stale 0T(+
z)Ki  
zd!%7 UP  
n= $ne2/  
'PFjZGaKR  
请给出票人R/D||refer to drawer W| zPV`  
o^"OKHU,S0  
+Q);t,  
kF,ME5%  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H7Z`aQC  
 qbS6#7D  
Rcw[`q3/  
4<E <sD  
文字与数字不一致words and figures differ Jn|i!  
52#6uBe  
ErJ@$&7  
P*|=Z>%[0  
支票 LdNpb;*  
%t!S 7UD  
时间已过account closed VMJaL}J]  
!plu;w  
9xzow,mi  
z9OpxW@Ou  
更改处应加盖印章alterations require initials `\;Z&jlpT  
@^-Y&N!b=  
)YAU|sCAi$  
cVxO\M  
$)9|"q6  
SVn@q|N  
时间已过effects not cleared kb/BEJ  
HOPy& Fp  
VX8CEO  
|Z2"pV  
停止付款payment stopped ceCO*m~  
&Q}%
b7  
=GF=_
Ac  
Rj>A",  
支票毁损cheque mutilated ~a`xI  
i(cKg&+ktd  
}Kp<w,  
zYY]+)k?  
汇款||寄钱to remit||to send money |?g-8":H8P  
Xa?igbgAwx  
q6nRk~  
0hGmOUO  
寄票供取款||支票支付to send a cheque for payment ?fq!BV  
W,CAg7:*  
/w5*R5B{  
 oS9Od8  
寄款人a remitter LK
}FI*A_  
>,3
uu}s  
` Z5dRLrd  
Y2.zT6i  
收款人a remittee ~ |A
0*  
$HQ4o\~  
JJbd h \  
|#Lz0<c;  
国外汇票foreign Bill u)o-H!a  
G'-#99wv.  
~AX~z)  
$*%,  
国内汇票inland Bill `\\s%}vZ*T  
*xsBFCR U  
"P(obk  
y'4Qt.1ukN  
跟单汇票documentary bill C5TV}Bq\  
Y.Z:H!P);$  
'
=Lpch2J  
Ow4(1eE_  
空头汇票accommodation bill (y.
N-I,  
{CBb^BP  
LOfw #+]d  
jTt9;?)  
原始汇票original bill _~\} fY  
<n#X~}i)  
; xp -MK  
W~D_+[P|_  
改写||换新票据renewed bill YkB@fTTS
 
[{u3g4`}  
t$Rc 0  
]2)A/fOW  
即期汇票sight bill||bill on demand [*zg? ur  
|%XTy7^a  
MSvZ3[5Io  
.|R4E  
…days after date||…days after date…日后付款 ws!~MSIy  
hPBBXj/=  
1a{r1([)  
n^ fUKi*;  
…months after date||…months after date…月后付款 YuknZ&Q  
s[0`  
W>d)(  
04;s@\yX4  
见票后…日付款…days after sight||…days sight -NN=(p!<  
&Q?@VNi  
wxh\CBxG  
MAFdJ+n#  
见票后…月付款…months after sight||…months sight +c<iVc|  
]&Y^  
Z8xB a0  
Z)E)-2U$@  
同组票据set of bills !KK
`+ 9/  
T&]-p:mg^  
vFR*3$R  
Jk\-e`eE  
单张汇票sola of exchange||sole of exchange d8jH?P-"  
..u{v}4&  
HBE[q#  
\'j(@b,  
远期汇票usance bill||bill at usance UcQ]n0J=Z  
A<)n H=G&  
EyPJ Jc8  
l| gi2~ %Y  
长期汇票long bill zQY ,}a  
o$.#A]Flb  
[C6ba{9B  
Hm'"I!jyO  
短期汇票short bill $]E+E.P  

k"i3$^v8  
TxG@#" ^g}  
pK3A/ry<  
逾期汇票overdue bill 
VrZfjpV  
\~,\|  
g-d{"ZXd J  
{ac$4#Bp[B  
宽限日期days of grace |@JTSz*Or  
G'/GDN^j  
a&8K5Z%0  
"V]* ov&[  
电汇telegraphic transfer （T.T） lgU!D |v  
X<;.  
l6HtZ(  
Ex p?x  
邮汇postal order||postal note （Am.）||post office order||money order o1(;"5MM  
VR>!Ch  
uKk#V6
t#  
n~yKq"^  
本票promissory note （P/N） %(eQ1ir+  
:gwmk9LZ  
q\o#<'F1J  
z U[pn)pe  
押汇负责书||押汇保证书letter of hypothecation 3O$l;|SX  
~+4lmslR  
V[/9?5pM  
o-RZwufZ`  
副保||抵押品||付属担保物collateral security f~mwDkf?L  
jJiuq#;T3  
%;:![?M  
X^e
yrqv  
担保书trust receipt||letter of indemnity UDi(7c0.  
9/0H,qZc  
@9 S ::  
Wu$ryX  
承兑||认付acceptance pE<a:2J  
L1RD`qXu.  
|9S8sfw  
" C0dZ  
单张承兑general acceptance fW2NYQP$:  
7Fo^:"  
C:Rs~@tl  
Q"FN"uQ}x  
有条件承兑qualified acceptance J l\xE`-7  
;F@Sz/  
0<`qz |_h  
j67a?0<C2U  
附条件认付conditional acceptance !u]@Ru34  
cOP'ql{"  
?fy37m(M}  
F(`|-E"E;  
部分认付partial acceptance   D*-