[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。   ++5W_Ooep  
会计报表statement of account \2L%%M  
_^0yE_ili  
*jCXH<?R  
<6Y o
%xt  
往来帐目account current Fwm{oypg%  
"m3u}!`3  
wHx1CXC  
RI')iz?  
现在往来帐||存款额current accout L/"u,~[  
n^UrHHO L  
4IG'Tm  
o/CSIvz1  
销货帐account sales gk>A  
=L 7scv%i  
6HCP1`gg   
4["$}O5  
共同计算帐项joint account 5Q?7 xTQ  
n,wLk./`  
CTD{!I(  
Io|NL6[  
未决帐项outstanding account CGbW]D$@  
",B92[}Ar  
\(cu<{=rU  
zEl@jK,{$  
贷方帐项credit account||creditor account $f7#p4;}(  
Ki,]*-XO  
V/.Y]dN5  
S_y!4;]ox  
借方帐项debit account||debtor account 94 H\,}i8  
r\F`xtR(  
>Yl?i&3n  
=4RnXZ[P0  
应付帐||应付未付帐account payable %A,4vLe~6  
&\F`M|c  
[@e Nb^R  
`9(T
qcE  
应收帐||应收未收帐account receivable 1Yo9Wf;vP  
2ZNTj u7h  
Be68 Fu0  
#V gPg5k.<  
新交易||新帐new account 5sao+dZ"|  
aW$sd)  
</>;PnzE  
GO.mT/rB  
未决帐||老帐old account 63#Sf$p{v  
j,K]TJ  
S#/[>Cb  
0V uG(O  
现金帐cash account [>A%%  
7M=LyrO  
r{pTMcDS  
*r6+Vz  
流水帐running account ^%@(>:)0  
AMp[f%X  
*[]7l]XK.  
u7=`u/  
暂记帐||未定帐suspense account Du k v[/60  
^w5`YI4<  
h\Ck""&  
N?eWf +C  
过期帐||延滞帐overdue account||pastdue account 4nmc(CHQ:  
2j9Mr  
h2#G  
qgbp-A!2zF  
杂项帐户sundry account Z 7rVM  
OGw =e{  
ng(STvSh:  
^vS+xq|4"  
详细帐单||明细表detail account _5uzu6:y  
aF7" 4^P  
cs `T7?>  
ijOUv6=-  
呆帐bad account +@ga  
R#eY@N}\  
ujGvrYj  
HP}d`C5<R  
会计项目title of account MKq:=^w  
p}$VBl$'  
wWB-P6  
$TyV< G  
会计薄||帐薄account-book k\8]fh)J\7  
Tp2` eY5  
Q%o:*(x[O  
n@<+D`[.V  
营业报告书||损益计算表account of budiness||business report E96FwA5  
JE9SPFQx9M  
8x#SpD I  
59A@~;.F  
借贷细帐||交验帐account rendered pJ!:mt  
qN%i$mJTo  
owHhlS{  
r9G}[#DO  
明细帐account stated atRWKsY<  
^iAOz-H  
!

)~b Un  
+L D\~dcV+  
与…银行开立一户头to open an account with `1aEV#;  
#/a>dK  
3@P 2]Q~D  
Goa0OC,  
与…银行建立交易to keep account with &~Qi+b0!  
$Tci_(V=F  
^t,sehpR:l  
<2@V$$Qg.~  
继续记帐to keep account @(Q'J`  
fgcI55&jV{  
h8OmO5/H  
4d~Sn81xW  
与…有交易to have an account with P/uk]5H^  
{+r0Nikx_  
_P9Th#UAg  
Nr 5h%<`I  
作成会计帐||有往来帐项to make out an account with '}3@D$YiM%  
s3?pv  
l>p S23  
\1x<bx/1  
清算||清理债务to make up an account Dg(882#_  
ig|ol*~  
$*a'[Qot#  
!;EG<ji,gj  
清洁帐目||与…停止交易to close ones account with ], Xva`"  
fy&vo~4i;  
Ch;C\H:X  
MD`1KC_m  
结帐to close an account DMO8~5  
mT enzIp  
h~|B/.[R:3  
 zE$KU$  
清理未付款to ask an account||to demand an account  {oQ.y  
x`:zC#  
+*/XfPlr|  
t0t" =(d  
结清差额to balance the account with a?&{eMEe}  
DLMM1 A  
^0"W/  
E2J.t`H  
清算to settle an account||to liquidate an account||to square an account  }?^V9K-  
l!UF`C0g  
P,1[NW  
~:8}B
z2!5  
审查帐目||监查帐目to audit an account 9[#9c v  
]!l]^/.  
8bl&-F`  
o\ss  
检查帐目to examine an account o1I8l7
 
)q#1C]7m*  
H#yBWvj*H  
G+Gd;`4  
转入A的帐户to charge the amount to As account ="X2AuK%1$  
G .PzpBA  
t\&u  
@& H Tt  
以计帐方式付款to pay on account #|\w\MJamP  
E"8cB]`|8  
rDr3)*H?0  
ue?e}hF  
代理某人||为某人on ones account||on account of one Qv~KGd9  
 ! n@*6  
k.UQT^.  
@JF fyQ {-  
为自己计算||独立帐目on ones own account lN@SfM4\  
ZcT%H*Ib]9  
u/W  
~o"V
Zp  
由某人收益并负风险on ones account and risk||for ones account and risk ShFC@)<lJ  
urM=l5Sx  
7-p9IFcA  
O+ ].'  
由某人负担for ones account||for account of one d5aG6/  
Z+# =]Kw)  
^P)W/2  
6;|6@j  
按某人指示||列入某人帐户by order and for account of one yWsJa)e3*@  
vR;?~^{*s  
\J@i:J6x$1  
x}acxu 2H7  
列入5月份帐目for May account os<YfMM<:/  
I.V?O}   
QOb+6qy:3  
?_hKhn%K9  
编入某中帐项下to pass to the account of||to place to the account of q#}#A@Rg  
wOfx7D  
}F v:g!  
sR(or=ub~  
寄出清算书to send in an account||to send in render an account Nd5G-eYI  
12W`7  
w]<a$C8*y:  
iR_j h=2{  
支票薄cheque book <oJM||ZA  
-eZ$wn![  
8xAxn+;  
6oh\#v3zV  
支票陈票人cheque drawer +`y{r^xD  
b#h}g>l  
zk#NM"C+  
" '#18&N  
持票人cheque holder !&8nwOG  
;F)j,Ywi)H  
.?<M$38fv  
}8joltf  
不记名支票cheque to bearer||bearer cheque 8XS_I{}?  
CxvL!ew  
+JDQ`Qk  
mgODJ  
记名支票||认人支票cheque to order >M2
~BDZ  
{Kbb4%P+h  
Bf)}g4nYn  
5uo? KSX%  
到期支票antedated cheque O~wZU Zf  
Z$a5vu*pg  
t[dOWgHi  
6"OwrJB  
未到期支票postdated cheque c8@zpkMj/  
m'j]T/
WF  
-k4w$0)  
xZMQ+OW2i  
保付支票certified cheque fN!ci']  
G}|!Jdr  
1" k_l.\,0  
YI877T9>  
未获兑现支票，退票returned cheque "7G>  
[osIQ!u;:  
JY5 )^<.d  
@Rc/^B:  
横线支票crossed cheque t\\oGH
 
BXzn-S  
4V6^@
  
6k4ZzQ}  
普通横线general crossing `FJ2 ?  
nfj8z@!  
x>C_O\  
;?q>F3n  
特别横线special crossing )o=ipm[  
lR
<1
x  
bXiOf#:''  
I`% ]1{  
空白支票blank cheque nq/SGo[c  
Xur{nk~?  
6d# 7  
=%i~HDiy  
失效支票，过期支票stale cheque 6_&uYA<8pE  
>.xgo6  
jmE\+yz  
EF8~rKO3  
普通支票open cheque l KdY!j"  
cFV)zFu  
'joc8o sS  
#M)SAe2  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "sD[P3  
D#.N)@\  
4#MPD  
lihV!1  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U!TSAg
21P  
ii)DOq#2  

'(6 ^O=  

(O(X k+L  
支票换现金||兑现to cash a cheque ((AsZ$[S  
dlf nh
f  
pm4'2B|)g  
j,Vir"-)  
清理票款to clear a cheque > &VY  
(K74Qg  
fZ6-ap,u  
A8zh27[w%  
保证兑现to certify a cheque `Lr I^9Z  
R'z -#*[  
YCBcyE}p  
JYe
sk  
填写支票数额to fill up a cheque `p JWZ:3  
+
lNAog  
!RPPwvNk4  
b\.l!vn0  
支票上划线to cross a cheque -*nd5(lY&  
37U2Tb!y'  
|PaVb4j  
hgU#2`fS  
开发支票to make out a cheque &UextGk7  
}rKKIF^f\S  
T1_
qAz+  
+gh*n,:|  
签发支票，开立支票to draw a cheque||to issue a cheque <uf,@N5m  
r.vezsH  
:9.QhY)D  
xC5`|JW  
透支支票to overdraw a cheque P-LdzVt(^  
0{k*SCN#  
7,!$lT#  
92"
;?Xk  
背书支票to endorse a cheque }~bx==SF6!  
\)/dFo\l  
&f"kWOe$X  
Cu,#w3JR  
请付票款||清付票款to pay a cheque||to honour a cheque 9bb 5?b/  
fEYo<@5c]  
b'mp$lt!  
6<`tb)_2~  
支票退票to dishonour a cheque Z&MfE0F/B  
*D:"I!Ho  
,^m;[Dl7  
h;RKF\U:"  
拒付支票to refuse a cheque AZ'"Ua  
.8~zgpK  
nu!tk$Q  
-6yFE- X/  
拒付支票to stop payment of a cheque vbMt}bM(GD  
 cq,8^o&  
&"/IV$H  
4/+P7.}ea-  
提示要求付款to present for payment w"/RI#7.  
U oq t  
`ZLA=oD  
%.mHV7c)%  
见票即付持票人payable to bearer O~L/>Ya  
/t;Kn m  
;qwNM~  
j%TcW!D-_  
支付指定人payable to order n| [RXpAp3  
7w8I6  
9?i~4&EY  
meM61ue_2  
已过期||无效out of date||stale v9S1<|j
N  
dZ i?Z  
#CcWsI>+w>  
mq!_/3  
请给出票人R/D||refer to drawer Wti?J.Csc  
QmR E<i  
'd
u
{ky  
*(*
3/P4D  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r_?i
l]l  
5:6]ZFW  
` xm4?6  
u''~nSR3&  
文字与数字不一致words and figures differ Smjg[  
$ Eh8s(  
Q ,6 [  
_6/q.  
支票 Q?7:XbN  
.V'=z|   
时间已过account closed [T>a}}@  
e/n
c[  
VsTa!V^~  
0s+pcqOd^  
更改处应加盖印章alterations require initials #5a'Z+  
{ kF"<W  
TexSUtx@$  
cN]]J  
RbA.%~jjx*  
[ta3sEPjs  
时间已过effects not cleared S` v+rQjW  
@c{rqa v  
JAA{5@ST  
/`"&n1  
停止付款payment stopped \Tii S  
DD
(K@
M  
kV$$GLD\  
zJCm0HLJ  
支票毁损cheque mutilated $4K o  
zbM*/:Y  
'<v_YxEn  
A;g{H|  
汇款||寄钱to remit||to send money $,v[<T`  
.)Af&+KT  
Z.v2!u  
^,;AM(E  
寄票供取款||支票支付to send a cheque for payment \'AS@L"Wj^  
/H m),9NN  

MG6 y  
erQ0fW  
寄款人a remitter ;p U=>  
'CkN  
j^&{5s  
KE k]<b=  
收款人a remittee w:~Y@b~D  
V`;$Ua;y  
X8Ld\vZYn  
sHwn,4|iY  
国外汇票foreign Bill {#Vck\&  
RXDPT  

(b}}'  
$F,&7{^  
国内汇票inland Bill Uq8=R)1<|d  
_o-lNt+  
4EB&Zmg[K  
OalBr?^  
跟单汇票documentary bill >tFv&1iR  
^& R H]q  
^twJNm{99  
iNxuQ7~  
空头汇票accommodation bill 'z}Hg *  
[=xJh?*P  
1; "t8.*%e  
Z
O!  
原始汇票original bill BL& D|e  
J/o$\8tiMw  
D" 4*&  
|8s)kQ4$  
改写||换新票据renewed bill 8!c#XMHV  
=:;KYuTr  
+u
Y)MExs2  
ra'h\m  
即期汇票sight bill||bill on demand ;N FTdP  
1p[Z`m*9  
't5 I%F  

uDZ$'a  
…days after date||…days after date…日后付款 H"g$qSx  
b35Z1sfD j  
S_B $-H|  
u VZouw#  
…months after date||…months after date…月后付款 O73 /2=1V  
P(Fd|).j$  
ca!=D $  
$j\UD8Hj'-  
见票后…日付款…days after sight||…days sight p`i_s(u  
P o:)b  
# XD-a  
t#0/_tD  
见票后…月付款…months after sight||…months sight D3>;X=1  
)38M~/ ^l  
_Wjd`*  
F9|\(St &  
同组票据set of bills f~3_Rv!  
1YklPMx6  
%qM3IVPK)q  
<$\En[u0  
单张汇票sola of exchange||sole of exchange ;BR`}~m  
| Ts0h?"a  
N1LZXXY{  
V0Z\e _I  
远期汇票usance bill||bill at usance bLfbzkNV\1  
aFj)s?$4]K  
06&:X^  
U1>VKP;5Nn  
长期汇票long bill y'9 bs  
]/p)XH
Ko  
-cjwa-9 ~  
#\[
((y:q  
短期汇票short bill CS:mO|  
_Vs\:tygs  
E,#J\)'z  
4}~zVT0'~  
逾期汇票overdue bill -
F+dRzxH  
I#]$H#}Av  
f8Xe%"<  
H n
Rd  
宽限日期days of grace ;(kU:b|j  
\?bp^BrI  
NY5?T0/[  
|$r|DX1[  
电汇telegraphic transfer （T.T） 6E!CxXUX  
@+v;B:  
4DL;/Z :  
S=^a''bg  
邮汇postal order||postal note （Am.）||post office order||money order LN8V&'>  

?w}E/(r  
S >PTD@  
uM8YY[b  
本票promissory note （P/N） *j,5TO-j  
FuZ7x
M,  
ccWz,[  
u"%i3%Yjh  
押汇负责书||押汇保证书letter of hypothecation V4RtH  
>qJRpO  
f3 lKdXnP  
{e4ILdXM  
副保||抵押品||付属担保物collateral security QES[/i +  
`hD\u@5Tw  
G_wzU k=L  
C^@~  
担保书trust receipt||letter of indemnity 3f`+-&|M  
{YCquoF  
a*}ZT,V  
W*q[f!@  
承兑||认付acceptance !O=J8;oLk  
ELp @/c=Wr  

mCtuR*z_  
QD0upYG  
单张承兑general acceptance Q?GmSeUi  
-Bqn^ E  
lc%2Pi[X  
G[YbgG=9Y  
有条件承兑qualified acceptance @`N)`u85[  
V~+{douq  
.[1"Med J  
I$4GM  
附条件认付conditional acceptance Kq|L:Z  
;4E0%@R  
M"OXNPkc  
m8F-#?~  
部分认付partial acceptance   eKlh }v