[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。   a&<<X:$Hy  
会计报表statement of account &,)tD62s  
>ylVES/V  
9PBmBP~  
qjFgy)qV  
往来帐目account current _1Eyqh`oh  
=wQ=`  
R3<+z  
Ea !j-Lbo  
现在往来帐||存款额current accout B
ZBsE :(F  
.6hH}BM  
~+g5?y  
YUH/t
l  
销货帐account sales (*1A0+S90  
R}]FIu  
_Dv^~e1c  
g$tW9 Q  
共同计算帐项joint account @PI\.y_w  
(1o^Dn3  
'K!kJ9oqe  
`l}-S |a  
未决帐项outstanding account 4j *}|@x  

I 5~DC  
N4:'X6u;  
^/+sl-6/F  
贷方帐项credit account||creditor account 6IX!9I\sT  
pA2U+Q@  
^#4s/mdVO  
`4=b|N+b"  
借方帐项debit account||debtor account zaZnL7ZJX  
4|(?Wt)5  
A_.QHUjpx  
xv:?n^yt.[  
应付帐||应付未付帐account payable = `^jz}  
oxzNV&D[{`  
L`#+ZLo  
jz)H?UuDY  
应收帐||应收未收帐account receivable V~=)#3]`[  
S|[UEU3FpB  
aPC!M4#  
B'Wky>5)  
新交易||新帐new account @ 2mP  
nqBuC  
HZ}*o%O  
)>fi={!=c  
未决帐||老帐old account coWBKWF  
"|.(yN  
{OOt+U!  
8VZ-`?p  
现金帐cash account .bE,Q9:  
&Yg/08*  
E(@;p%:  
\p$0  
流水帐running account a5-\=0L~  
1 XG-O  
BGX@n#:  
Pio^5jhB6  
暂记帐||未定帐suspense account K288&D|1WU  
|6>_L6t  
+2SX4Kxu  
4i,SiFKB  
过期帐||延滞帐overdue account||pastdue account CC\z_C*P-p  
kgz{m;R  
]lU u%<-;  
))`Zv=y"  
杂项帐户sundry account Nj0)/)<r+  
vrzX%'  
j;)6uia*A  
'l|_$3  
详细帐单||明细表detail account |Z ,G  
H#inr^Xa  
GcR`{ 3hO  
I*}#nY0+  
呆帐bad account Nd!VR+IZ  
9$&e~^&B  
E0Q"qEvU  
zc+;VtP|8  
会计项目title of account 8(>. ^667  
CeTr%j  
k`TJ<Dv;  
H|UL5<:]D  
会计薄||帐薄account-book s3{s.55{m  
h '[vB^  
4MJzx9#  
=[JN'|Q+  
营业报告书||损益计算表account of budiness||business report bZ.N7X PH  
7X(]r1-+\  
"!tw ,Gp  
It4z9Gh  
借贷细帐||交验帐account rendered
K;[%S  
<im<(=m9  
-kbm$~P  
N-`;\  
明细帐account stated 8[)]3K x  
8%<`$`FyU  
Da[C'm=  
"<x~{BN?  
与…银行开立一户头to open an account with ~lqGnNhh7  
R*Z]  
;Q=GJ5`B  
H [Lt%:r  
与…银行建立交易to keep account with ^8NLe9~p3?  
z5`8G =A  
eR-=<0Iw;  
=+`j?1  
继续记帐to keep account s` =/fvf.  
D!}K)T1~R  
7~"(+f  
0<@KDlF  
与…有交易to have an account with hyb +#R  
tB7K&ss i  
pAil]f6  
L; q)8Pb  
作成会计帐||有往来帐项to make out an account with 'DzBp   
LR3 `=Z9  
n<?SZ^X{,/  
J4G> E.8  
清算||清理债务to make up an account tyuk{*Me:  
3G%wZ,) C  
z0 2}&^Zzk  
mT6q}``vtG  
清洁帐目||与…停止交易to close ones account with OyJsz]b} M  
2K]IlsMO&  
kxm:g)`=[  
U.RW4df%E  
结帐to close an account kqD*TJA  
1t~FW-:  
]Y4q'KH  
2"leUur~rO  
清理未付款to ask an account||to demand an account NTm<6Is`  
sK@Y!oF}\  
v._Egk0  
)C>}"#J>  
结清差额to balance the account with @%OPy|=,{  
JG@L5f  
?aFr8i:)M  
V)0[`zJ  
清算to settle an account||to liquidate an account||to square an account *%X6F~h(u  

%'L].+$t  
7`IUM
Yl#~  
F1gt3 a e  
审查帐目||监查帐目to audit an account O`i)?BC  
 ofMu3$Q  
=
`qRu  
7q%|4Z-~  
检查帐目to examine an account 3s`V)aXP  
-ca7x`yo  
,<@,gZru  
uW}Hvj;0a*  
转入A的帐户to charge the amount to As account EI1W .V>@  
sULIrYRA  
tYs8)\{  
0A#*4ap  
以计帐方式付款to pay on account ^IX%dzM  
VK2@2`$  
[D3+cDph  
J| SwQE~  
代理某人||为某人on ones account||on account of one .E+OmJwD  
-7>^ rR V  
"7=
bL7wM&  
 vv+TKO  
为自己计算||独立帐目on ones own account !1a}| !Zn  
2E$^_YT C  
$!!R:Wn/R  
N'I(P9@  
由某人收益并负风险on ones account and risk||for ones account and risk _*s~`jn{H  
7:n?PN(p6a  
In f9wq\  
3A-*vaySV  
由某人负担for ones account||for account of one `6&`wKz  
HSNOL  
~?#~Ar  
%'N$lF"]  
按某人指示||列入某人帐户by order and for account of one bb|}'
 
>n]oB~P%  
60"5 ?=D  
j!YNg*H  
列入5月份帐目for May account kMM'[w  
N99[.mErU  
p-.Ri^p   
SOVjEo4'3  
编入某中帐项下to pass to the account of||to place to the account of 3 m6$YWO  
-*?p F_*w  
yahAD.Xuo@  
lM>.@ :  
寄出清算书to send in an account||to send in render an account 0HqPyM13Q  
F8;mYuA  
Q4
RpK(N  
d$pYo)8o({  
支票薄cheque book zm>>} 5R  
_ w/_(k  
ton1oq  
4S tjj!ew  
支票陈票人cheque drawer ".gNeY6)x  
-$.0Dc)3!  
TN5>"??"  
yE#g5V&  
持票人cheque holder E Zi&]  
mjbTy"}"  
tZbFvk2  
xk& NAB  
不记名支票cheque to bearer||bearer cheque kVd5,Qd  
eH %Ja[  
1I ""X]I_  
vv+km+  
记名支票||认人支票cheque to order F% `zs\  
p!_[qs  
!$_~x 8K1-  
P$_&  
到期支票antedated cheque ~(P&g7u  
/,!<
Va;~  
&:<, c12  
xYPxg!  
未到期支票postdated cheque @o6R[5(  
dxK9:IX  
&d
r@6-xaq  

f"dSr  
保付支票certified cheque x:fW~!Xc6  
y\D=Z N@  
DN_W.o  
iG#}`  
未获兑现支票，退票returned cheque vQ1 v#Z  
Ab2Q \+,  
Be2lMC  
rOcg+5  
横线支票crossed cheque rQb7?O@-  
V%*b@zv  
^AL2H'  
]A^4}CK^<  
普通横线general crossing ml0*1Dw  
Su7bm1  
B$XwTJ>  
V kjuy
K  
特别横线special crossing P6\6?am  
Hr^3`@}#1  
,6{iT,~@8  
/TV=$gB`  
空白支票blank cheque #+k*1Jg  
> 'i  
) #+^ sAO  
V 1/p_)A  
失效支票，过期支票stale cheque -1u9t4+`  
~Lz%.
a;o  
}Wh6zT)  
=r9r~SR#  
普通支票open cheque y >+mc7n  
[0y$! f4  
Y`BRh9Sa  
%IY``r)j  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *F`A S>  
U*)m',  
y7)(LQRE {  
F_H82BE+3  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t:)ERT")  
C\*4q8(  
u0Nm.--;_3  
Ig6T g ?  
支票换现金||兑现to cash a cheque eE@&ze>X  
X3%Ic`Lq#  
SF[FmN!^^  
)]htm&q5  
清理票款to clear a cheque hA1-){aw3q  
5ZY<JA3  
{Ui=b+  
$I9qgDJ)  
保证兑现to certify a cheque 7U|mu
~$.!  
S
a1l=^  
jMNU ?m:  
cV{o?3<:B  
填写支票数额to fill up a cheque 2lVHZ\G  
hC <O`|lF  
{0"YOS`3AX  
GH1"xR4!  
支票上划线to cross a cheque $%R$G`.KM  
^BQrbY  
`;l.MZL!  
:Bu2,EL*O  
开发支票to make out a cheque \p{5D`HY  
X;v$5UKU  
Vv1|51B  
:>R v!x`  
签发支票，开立支票to draw a cheque||to issue a cheque YH&bD16c3  
Xce0~\_A  
D,qu-k[jMI  
9}a_:hAy/  
透支支票to overdraw a cheque l 'DsZ9y@2  
a]  =  
2owEw*5jl/  
L@`ouQ"sa  
背书支票to endorse a cheque 10!wqyj&  
`K~AhlJUQ  
&`0/CV  
Sf5X3,Uw  
请付票款||清付票款to pay a cheque||to honour a cheque K*UgX(xu4P  
JM1R ;i6  
t58e(dgi  
h.O$]:N  
支票退票to dishonour a cheque B(xN Gs  
< -W*$?^  
5%sE]Y#  
iu&wO<)+?  
拒付支票to refuse a cheque EBz}|GY;  
$/!{OU.t`  
;q N+^;,2  
yE[#ze  
拒付支票to stop payment of a cheque sVG(N.y  
EdZ\1'&/9  
g~(E>6Y  
OO[F E3F  
提示要求付款to present for payment a:QDBS2Llv  
,|&9M^  
5onm]V]  
Vz6Qxd{m3  
见票即付持票人payable to bearer .9Y)AtJTS  
#9K-7je;j  
qOIW(D  
T)r9-wOq  
支付指定人payable to order ;2B{9{  
@v}/zS  
-D6exTxh"  
4Y[1aQ(%  
已过期||无效out of date||stale Um&(&?Xf  
`ZC<W]WYX/  
gz3pX#S  
yj^+G  
请给出票人R/D||refer to drawer ~NW32 O)/  
{%_L=2n6  
bw\@W{a%q  
V+O"j^Z_J  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds w*R$o
 
fW?o@vlO  
Ja9e^`i;  
"~'b
 
文字与数字不一致words and figures differ )ZN| t?|  
`r?7oxN  
K'GBMnjD  
w K}T`*k  
支票 ti#7(^
j  
7Hs%Cc"  
时间已过account closed 6'FdGS  
E~6c
- Lw  
<i,U )Tt^C  
b9!FC$^J  
更改处应加盖印章alterations require initials L*:jXmUM_~  
>3Eo@J,?d  
wp&=$Aa)'  
!jTcsN%  
^jx7@LgS=  
;n 7/O5M|  
时间已过effects not cleared OynXkH]0T+  
/{&t
Y:;m  
4qk9NK2 U  
[EKQR>s)  
停止付款payment stopped >G%o,9i  
6ZP"p<xX  
!4X f~P  
cH&J{WeZa  
支票毁损cheque mutilated U[ 0=L`0e  
Sn|BlXrey  
NGbG4-w-  
Y/*mUS[oa  
汇款||寄钱to remit||to send money ,=[?y
Jy  
H*r)Z90  
;'cN<x)%|  
9J2NH|]c  
寄票供取款||支票支付to send a cheque for payment BW$"`T@c6~  
:0Rx#%u}#  
IhVO@KJI  
VT\F]Oa#  
寄款人a remitter ci?qT
,&  
NeE
t  
N(Fp0  
# mV{#B=  
收款人a remittee ~=uWD&5B4  
24z< gO  
zdYy^8V|z  
N/MUwx;P  
国外汇票foreign Bill u=`L
)  
{?:X8&S f  
,X`)ct  
*GL/aEI<$  
国内汇票inland Bill ;wz^gdh;  
)-a'{W/t  
o!kbK#k  
ur:3W6ZKl  
跟单汇票documentary bill |#]@Z)xa  
K<>oa[B9  
{y=j ?lD  
cj$[E]B3V*  
空头汇票accommodation bill @$[?z9ck"  
]~'5\58sP  
RO 4Z?tz  
n>BkTaI  
原始汇票original bill `erV$( M  
l1BtI_7p  
1H6<[iHW  
;DFSzbF`  
改写||换新票据renewed bill g/CSGII
T  
]:XoRyIZ1[  
\hDlTp}  
L~lxXTG\  
即期汇票sight bill||bill on demand g?z/2zKR  
m qMHL2~  
l]Ax:Z  
F8jd'OR  
…days after date||…days after date…日后付款
a7r%X -  
TO]@ Zu1  
pNepC<rY  
vq(0OPj8r[  
…months after date||…months after date…月后付款 Enum/O5  
>=:&D)m"  
Yc_8r+;(  
k_ & :24Lj  
见票后…日付款…days after sight||…days sight QbkLdM,S*  
/Z'L^L
%R  
%5M/s'O?i  
/:~\5}tW  
见票后…月付款…months after sight||…months sight 1OCeN%4]Qk  
?XrQ53  
,': fu  
\^L`7cBL  
同组票据set of bills v$7QIl_/7  
ZSjMH .Ij"  
$PTP/^  
p>RNPrT  
单张汇票sola of exchange||sole of exchange ^1iSn)&  
$HHs^tW  
U}yW<#$+  
\?[v{WP)  
远期汇票usance bill||bill at usance O#:$^#j&  
YVQN&|-  
0m%|U'm|j  
(eI5_`'VC  
长期汇票long bill 4|buk]9  
{> eXR?s/  
@$S+Ne[<  
*6sl   
短期汇票short bill Cn'(<bl  
v- T$:cL  
CR8/K  e  
RDW8]=uM  
逾期汇票overdue bill ^U `[(kz=  
8ja$g,  
sF!($k;!  
K0-ypU*P  
宽限日期days of grace sy:[T T!w  
fkuLj%R  
xHL( !PF  
FQu8vwV6>  
电汇telegraphic transfer （T.T） K&POyOvT  
qaiNz S@q  
Isvx7$Vu+  
$7O}S.x  
邮汇postal order||postal note （Am.）||post office order||money order ~zHjMo2  
V=R 3)GC  
%`>nS@1zp  
"'c A2~  
本票promissory note （P/N） RN$1bxY  
JJP08oP  
K
{&mI/;  
;YA(|h<  
押汇负责书||押汇保证书letter of hypothecation mw_~*Nc'9  
^T*?>%`  
veMH  
L^E[J`  
副保||抵押品||付属担保物collateral security +

ln9c  
g[1gF&  
S|SV$_ (  
OVm\  
担保书trust receipt||letter of indemnity v25R_""~  
 3,p]/Z_  
61SlVec*o8  
Z>QF#."m  
承兑||认付acceptance !TA

lBkj  
-=%@L&y1  
s3~lT.  
D?;"9e%  
单张承兑general acceptance >"|B9Woc  

m_
.>C  
6g|*`x{  
.X@FXx&  
有条件承兑qualified acceptance 0t Fkd  
}p}[j t  
Id_2PkIN$~  
&+cEV6vb+  
附条件认付conditional acceptance 9KDEM gCW  
d:
#yEC  
.n#@$ nGZ  
2Z-ljD&  
部分认付partial acceptance   g l^<Q