[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。   JyX7I,0  
会计报表statement of account kFG>Km(y}  
$*{$90Q  
]d@@E_s]  
Q(2X$7iRq  
往来帐目account current =*YK6  
O\ T  
)CzWq}:  
q($lL~Ls  
现在往来帐||存款额current accout VX<ZB +R  
~7!J/LHg  
Y'n TyH  
_gY so]S^B  
销货帐account sales 7"r7F#D=G  
dyjzF`H  
0C}7=_?  
z+1# p.F$@  
共同计算帐项joint account QY2!.a^q  
NBR6$n  
}`$:3mb&f  
q0 :Lb  
未决帐项outstanding account X9nt;A2TU+  
} }?L'Vby  
k3[ ~I'  
2;4Of~  
贷方帐项credit account||creditor account J! >HT'M  
A^JeB<, 5a  
ke~O+]  
'jeGERMr'  
借方帐项debit account||debtor account :eI.E:/'  
2|o6~m<pE  
w?.0r6j  
 `-4 c}T  
应付帐||应付未付帐account payable ^"ywltW>  
GD|uU   
d'Z|+lq:  
H!&]Di1Eh  
应收帐||应收未收帐account receivable ;tI=xNre`1  
uj&^W[s  
{so"xoA^c  
SPL72+S`,  
新交易||新帐new account W k'()N  
fL"-K  
 KEsMes(*  
_U$d.B'*)z  
未决帐||老帐old account au574tj  

Iq_cs '  
p[&'*
"o!/  
PF@<>NO+W  
现金帐cash account oj@B'j  
Aa.bE, W  
E$f.&< >T  
D(}v`q{Y  
流水帐running account 8;.WX  

TH)gW  
6+FmYp  
bR49(K$~  
暂记帐||未定帐suspense account %|o4 U0c  
6ndt1W z  
cy?u *  
s9qr;}U.`  
过期帐||延滞帐overdue account||pastdue account rayC1#f  
<<v,9*h  
G(|ki9^@"9  
>va#PFHA  
杂项帐户sundry account WU{G_Fqaz  
(2QFwBW]  
N(]6pG=  
RMmDcvM"k  
详细帐单||明细表detail account 6\
g]Y  
#=5/D@  
>I8R[@  
vz,l{0v  
呆帐bad account V;~W,o!  
[st4FaQ36  
U9IN#;W  
*xM4nUu<~  
会计项目title of account ?A2#V(4  
WWc{]R^D  
a*NcL(OC  
zOCru2 /  
会计薄||帐薄account-book mE%H5&VSI  
{*`qL0u]^  
%g Jf&A  
zy8W8h(?  
营业报告书||损益计算表account of budiness||business report Sh*LD QL<?  
L/"XIMI*Xg  
' F?T4  
%rzC+=*;  
借贷细帐||交验帐account rendered i(2s"Uww,  
SI*O#K=w  
OCa74)(  
7\rz*  
明细帐account stated ?^Q!=W<7  
4EJ  
Aj;Z &  
x;99[C!$  
与…银行开立一户头to open an account with -k|r#^(G2  
%/CCh;N#  
Im+<oZ  
w{UVo1r:  
与…银行建立交易to keep account with x}i:nLhL  
p./zW )7+  
`!kOyh:X  
w [D9Q=  
继续记帐to keep account fDNiU"  
OySIp[{tJ  
i!LEA/"V  
MVs@~=  
与…有交易to have an account with 6UG7lH!M  
6FiI\  
"H" 4(3  
%]h5\%@w  
作成会计帐||有往来帐项to make out an account with f6j;Y<}' g  
)AEJ`xC  
h<f_Eoz-a  
)/1AF^ E  
清算||清理债务to make up an account oa?bOm  
Fc M  
a"EX<6"  
mFw`LvH?*  
清洁帐目||与…停止交易to close ones account with GF*8(2h2  
|,
cQJ  
szu!*wc9  
O; 7`*}m  
结帐to close an account >k"Z'9l  
R? b3G4~  
(/Lo44wT  
~,WG284  
清理未付款to ask an account||to demand an account vxhs1vh  
 s!X@ l  
T!
0o(Pp<  
}><VcouJ[  
结清差额to balance the account with _CO?HX5ek  
l=ehoyER  
47 xyS%X  
+F.{:  
清算to settle an account||to liquidate an account||to square an account [nZf4KN  
5ltEnvN  
8/F}vfKEN  
E #q gt9  
审查帐目||监查帐目to audit an account kU{+@MA;  
Mrysy)x  
+:k Iq  
Sio^FOTD  
检查帐目to examine an account K4~z@. G6*  
i
Z}Afj  
]rGZ   
:,Z'/e0&  
转入A的帐户to charge the amount to As account y.PWh<dI  
Pxf
WO1S(  
B_R J;.oH
 
W%&t[_21  
以计帐方式付款to pay on account ere h!  
UdO(9Jc5^  
;e Iqxe>  
`#@#eZ  
代理某人||为某人on ones account||on account of one [A~n=m5H  
" kp+1sG8  
RP[^1  
*nS}1(u]  
为自己计算||独立帐目on ones own account j11FEE<W  
cxX/ b,  
)gF>nNE  
N{+6V`\  
由某人收益并负风险on ones account and risk||for ones account and risk o]T-7Gs4p  
stGk*\>U'  
t&|M@Ouet  
TwPpZ
@  
由某人负担for ones account||for account of one 7`eg;s^
 
<[.{aj]QV  
3oD?e  
1. A@5*Q  
按某人指示||列入某人帐户by order and for account of one rtM29~c>@  
9;2{=,  
@M( hyS&on  
qmmQHS  
列入5月份帐目for May account L#huTKX}  
!s^[|2D_U  
{ovt 6C  
BjX*Gm6l  
编入某中帐项下to pass to the account of||to place to the account of +az=EF  
B`{7-Asc1  
D[jPz0  
n[[2<s*YJ  
寄出清算书to send in an account||to send in render an account UP<B>Y1a  
Rtywi}VV2  
r4MPs-}oF  
DP@F-Q4  
支票薄cheque book ZNfQM&<d  
kB#;s  

c"*xw8|  
1&Z#$iD  
支票陈票人cheque drawer P~}Yj@2  
C[ma !he  
s2=`haYu  
4H9mKR  
持票人cheque holder pNFVa<D  
xaN[ru@  
'@6O3z_{  
Jb;@'o6  
不记名支票cheque to bearer||bearer cheque } "QL"%  
62.)fC
Q^  
_^ZBSx09)  
}1kZF{KD<[  
记名支票||认人支票cheque to order t~v_k\`{  
Ll$,"}0T  
D4OJin^}  
e6`g[Ap  
到期支票antedated cheque Cfr2~w  
fphi['X  
]]Fe:>  
q<XleC  
未到期支票postdated cheque =w;~1i%.k  
*-eDUT|O  
n@=D,'cn  
aG&t gD{  
保付支票certified cheque rtxG-a56Q  
r=gF&Og,?  
)BeBxo7lv  
r91b]m3xL  
未获兑现支票，退票returned cheque ]q`'l_O  
w~AW( VX  
pgw_F  
bZ SaL^^(  
横线支票crossed cheque b3.}m[]  
xL
ShMv}  
"}Oj N\  
9,jFQb(),  
普通横线general crossing o_C]O"  
Y3.^a5o  
0'Uo3jAB  
"'3QKeM1  
特别横线special crossing ) :VF^"  
ubs>(\`q"  
[R0E4A?M  
Ba}<X;B}  
空白支票blank cheque (`"87Xomnn  
YZy%]i=1  
AA XQ+!  
=3;~7bYO  
失效支票，过期支票stale cheque m;cgX#k5  
{d '>J<Da  
G`r/ tesW  
XK{KFB-  
普通支票open cheque uskJ(!  
/0YO`])"  
#_kV o3  
3~EPX`#[W  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @/8O@^
 
pGcijD  
!B/5@P  
M@=VIrX,m  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z8I0v$LjR  
R4% }IT^%P  
3of
0f{ZTj  
|t6:4']  
支票换现金||兑现to cash a cheque Ksff]##H  
2*@@Bw.XA  
p5Wz.n.<'  
&PUn,9 Rm  
清理票款to clear a cheque si1Szmx,  
m](q,65 2  
rm%MQmF  
Y'O3RA5E  
保证兑现to certify a cheque ,CIsZ1[VS  
>Yx,%a@~R  
2CRgOFR  
GhR%fxe  
填写支票数额to fill up a cheque 85rjM#~
  
:~Ppv5W.  
TG6E^3a P  
o&R
NpP*  
支票上划线to cross a cheque YhO-ecN  
M)G|K a  
\t ^9UN  
]6].l$%z#  
开发支票to make out a cheque YSr
u5Q  
ozkmZ;  
+
:&|]$8<  
do DpTwvh  
签发支票，开立支票to draw a cheque||to issue a cheque 5@^['S4%8*  
)\+1*R|H}  
{YIf rM  
Lnc>O'<5P9  
透支支票to overdraw a cheque j4+kL4M@H  
^]TY S]C  
!Q=xIS  
HFW8x9Cc  
背书支票to endorse a cheque m^KK #Hw/`  
/3o@I5  
zhVkn]z~*  
S8Yti  
请付票款||清付票款to pay a cheque||to honour a cheque o{OY1 ;=6  
)|B3TjHC  
HME`7dw?  
(3N;
-  
支票退票to dishonour a cheque :xZ^Jq91  
{Z1^/Fv3  
Y(R .e7]  
F!cRx%R  
拒付支票to refuse a cheque Jj7he(!_1  
6Gh3r  
'7UIzk|  
]L_h3Xz\X  
拒付支票to stop payment of a cheque C/YjMYwKgv  
j'q Iq;y  
NU%<Ws=  
gUrXaD#  
提示要求付款to present for payment '\R/-.
 
L)3JTNiB  
HB9|AQ4K  
L~HL*~#d  
见票即付持票人payable to bearer .iZo/_  
V?N8 ,)j  
cc:,,T/i  
lH"4"r  
支付指定人payable to order Iz9b5  
aUbmEHFTV  
>=d%t6%(  
fu{.Ir  
已过期||无效out of date||stale T*qSk!  
-P-&] F5  
m[D]4h9  
15CKcM6  
请给出票人R/D||refer to drawer x"{WLZ  
-}9>#<v  
rfYFS96  
fl o9iifZ  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s'=w/os  
^'Qe.DW[  
3oMhsQz~z  
$kd 9^lj#[  
文字与数字不一致words and figures differ |yVveJ  
{!NXu  
%SJFuw"  
Rp_)LA  
支票 Q$8K-5U%  
#SqU>R  
时间已过account closed rixt_}aE  
aW(Hn[}^  
O^KIB%}fu  
!b8.XGo  
更改处应加盖印章alterations require initials OtZc;
c  
l1eF&wNC  
>WmTM0  
s|IC;C|  
XY!0yAK(!  
`,$PRN"]  
时间已过effects not cleared 'yNS(Bg=  
;Miag'7  
\7] SG  
r0
,XR  
停止付款payment stopped =p>IP"HJ  
1i/&t[  
$u%7]]Y^\  
SYwB #|  
支票毁损cheque mutilated ,_z"3B)]  
>*Ctp +X@  
FgnPh%[u  
)<[) 7`  
汇款||寄钱to remit||to send money A8T8+M:  
4KB>O)YNg'  
raJv $P  
9y?)Ga  
寄票供取款||支票支付to send a cheque for payment ,f}u|D 3@  
,*CPG$L  
D+"
+m%^>C  
\EW<;xq  
寄款人a remitter /&+*X)#v  
GS+Z(,J>=  
ff5 e]^,  
qyL!>kZr@  
收款人a remittee +'{d^-( (  
$LW8 vo7  
H cCT=x7:  
N~tq]  
国外汇票foreign Bill wyB  
%/w%A:y#&  
8c%_R23  
%<{1N|  
国内汇票inland Bill 0+Z?9$a1  
M`p[ Zq  
N2.Ym;^  
w7Ij=!)  
跟单汇票documentary bill @{U@?6eZ  
C_;A~iI7
 
47!k!cHa  
Ru@ { b`  
空头汇票accommodation bill w5;d/r<q  
!OV+=Rwdx  
A,4Z{f83  
+g&M@8XO&  
原始汇票original bill rw.DKM'  
GTke<R  
g17 fge6%  
#Wq@j1?  
改写||换新票据renewed bill z[WdJN{  
)6{,y{5!  
m1Xc3=Y  
l7#2 e ORm  
即期汇票sight bill||bill on demand cC]lO  
;s?,QvE{r#  
YI?tmqzt  
`]F#j ]"  
…days after date||…days after date…日后付款 EbnV"]1  
L wcAF g|  
&M7AM"9
 
@#"6_{!j_X  
…months after date||…months after date…月后付款 xM?tdQ~VHY  
;]>a7o  
B^Hhrz!  
x:+]^?}r  
见票后…日付款…days after sight||…days sight cnB:bQQK8  
<xUX&J=;  
WHcw5_3#  
]/7#[  
见票后…月付款…months after sight||…months sight =>L2 ~>[  
'u3,+guz  
S]?I7_  
(
'+C $  
同组票据set of bills gP`CQ0t  
6|QIzs<Z-X  
t:YMF$Z  
465?,EpS  
单张汇票sola of exchange||sole of exchange HjY! ]!4p  
9
JJk\,  
9\
>{1"a  
y> 0Gmr  
远期汇票usance bill||bill at usance GYtp%<<9;  
Bz? (?fyd  
U% OlYP$g  
{Rq5=/b  
长期汇票long bill C?g<P0h  
4A)_D{(SH  
NmTo/5s  
/L=Y8tDt
 
短期汇票short bill kV4,45r  
+iw4>0pi  
0E#?H0<OeG  
|a=7P  
逾期汇票overdue bill ;)z+dd#3  

hbm#H7Y  
nnCz!:9p  
T=':$(t  
宽限日期days of grace !:a^f2^=  
Z<#h$XUA  
;Q
idf}:  
=l>=]O~h  
电汇telegraphic transfer （T.T） 36}&{A  
c9Q_Qr0'  
aVp-Ps|r  
V!QC.D<  
邮汇postal order||postal note （Am.）||post office order||money order .@psW0T%  
EPU3Jban  
_% i!LyG  
@ssT$#)$!  
本票promissory note （P/N） $Y8iT<nP  
fa!8+kfi  
95Q^7oI  
= oTj3+7  
押汇负责书||押汇保证书letter of hypothecation o_&Qb^W  
WTu!/J<\  
{}P~nP  
wI?AZd;`'  
副保||抵押品||付属担保物collateral security B^C5?  
YcW)D  
&}d5'IRT  
OV`li#H  
担保书trust receipt||letter of indemnity ?L6wky{  
XoGO Y|2`6  
ie7P^:T|+  
yh{U!hG  
承兑||认付acceptance T$Z}1e]  
PsBLAr\ah  
0@RVM|  
>]kZ2gVt  
单张承兑general acceptance [^gb6W9Y  
K;]Dh?  
Zi<(>@z2  
on 4 $n7  
有条件承兑qualified acceptance )N O,G  
dv?t;D@p!  
XI"IEwB  
.x1.`Y   
附条件认付conditional acceptance YMj iJTl  
~Xc1y!"9*  
wpt5'|I  
{Rn*)D9  
部分认付partial acceptance   `bWc<
4T