[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。   BC<^a )D=  
会计报表statement of account _ T):G6C8  
<r`2)[7N  
mh[75(  
tX %5BTv  
往来帐目account current $.r hRKs  
~-J]W-n  
`LE6jp3,  
rOOT8nkR#  
现在往来帐||存款额current accout N yj( 0W  
QR0Q{}wbqU  
)vb*Ef  
2M'[,Xe  
销货帐account sales +sUFv)!4  
 K;z7/[%  
zvH8^1yzG  
$LFYoo
vX  
共同计算帐项joint account g($DdKc|g  
M={V|H0  
m~d]a$KQ5-  
Yqi4&~?db  
未决帐项outstanding account 0dhaAq`k  
XkF%.hWo  
<\ :Yk  
{Um)15K  
贷方帐项credit account||creditor account Vq?p|wy  
|O9O )o  
Zk"eA'"\  
?Yk.$90  
借方帐项debit account||debtor account nV:LqF=  
/ qGf 1MHD  
n}G|/v<  
d0Qd $ .%A  
应付帐||应付未付帐account payable o`P%&  
(ECnMti +  
QpA/SmJ  
^ ALly2
  
应收帐||应收未收帐account receivable ~SF<,-Kg  

S(8$S])0  
,TN 2  
A '5,LfTu  
新交易||新帐new account ua]o6GlO  
4^~(Mh-Mw  
p@5`&Em,  
_5# y06Q  
未决帐||老帐old account '~&X wZ&  
Yc `)R  
#( jw!d&  
s,=i_gyPQ  
现金帐cash account S` ;?z  
Hx*;jpy(2  
aV?@s4  
D.Q=]jOs  
流水帐running account ahOMCZF|  
@EpIh&  
.my0|4CQ#@  
}\#Rot>Y  
暂记帐||未定帐suspense account X{'q24\F  
lfz2~Si5A  
J/GSceHF  
t&CJ%XP  
过期帐||延滞帐overdue account||pastdue account a]/>ra5{  
ws|;`  
cmg^J  
r{ef.^&:  
杂项帐户sundry account 2hkRd>)&
5  
A1#%`^W9  

) Es"LP]  
qI<mjB{3`  
详细帐单||明细表detail account "a1n_>#Fb  
U($dx.`v#  

&twf,8  
"zRoU$X  
呆帐bad account j|%HIF25  
 ez^@NK
 
F\k+[`%{  
{
v2|g  
会计项目title of account \": m!K;Z  
f[~L?B;_L  
J<maQ6p  
9;Ox;;w  
会计薄||帐薄account-book
wK-3+&,9  
[uls8 "^/j  
>W`4aA  
JJ'.((  
营业报告书||损益计算表account of budiness||business report okv1K  
:8+Nid)  
^__Dd)(  
h{p=WWK  
借贷细帐||交验帐account rendered +0q>fp_K(+  
";Rtiiu  
@u%_ 1  
q**G(}K  
明细帐account stated y2vUthRwo  
r*_ZJ*h[  
!\L/[:n  
"D=P8X&vs  
与…银行开立一户头to open an account with sHl>$Qevz  
yH*6@P4:0=  
e0@Y#7N62  
sZm$|T0  
与…银行建立交易to keep account with ) ^3avRsC  
qfz8jY]  
ez!C?  
Adgc% .#  
继续记帐to keep account ?Ovqp-sw  
}HYjA4o\A  
Y
+\%  
/2Bi@syxK  
与…有交易to have an account with wqW0v\  
^:* 1d \  
@wC5 g 4E  
5-0{+R5v  
作成会计帐||有往来帐项to make out an account with d[^~'V  
JPWOPB'H  
-O!Zxg5x  
QZhjb
  
清算||清理债务to make up an account mzc 4/<th  
[.*;6y3  
FEW_bP/4  
R% ,<\d7  
清洁帐目||与…停止交易to close ones account with @%
lBrM  
pzgSg[|  
\Z/)Y;|mi0  
?
zJOh^  
结帐to close an account 3lq Mucr  
RxN,^!OV  
d)R352  
VA%Un,5h  
清理未付款to ask an account||to demand an account U Gpu\TB  
m7GR[MR  
t2iv(swTe  
>ap1"n9k  
结清差额to balance the account with ZzBQe  
8Bq!4uq\5|  
<P;}unq.kw  
~ Yngkt  
清算to settle an account||to liquidate an account||to square an account Tl|:9_:t  
@*DyZB  
FSbHn{@  
Q\,o:ZU_  
审查帐目||监查帐目to audit an account fiN3xP]V  
W|,V50K  
b(I2m  
`\6?WXk3T  
检查帐目to examine an account 1G'`2ATF*  
uH;-z_Wpn!  
.pvV1JA'  
okFvn;  
转入A的帐户to charge the amount to As account >xn}N6Rj2~  
r]Ff{la5  
=}:)y0L  
?kz+R'  
以计帐方式付款to pay on account 79yd&5#e?  
z5X~3s\dP  
q;wLa#4)J  
^+9sG$T_EV  
代理某人||为某人on ones account||on account of one ,mL ! (US  
GzTq5uU&  
}O4se"xK  
ZB[Qs  
为自己计算||独立帐目on ones own account +EM_TTf4  
oo$MWN8a>r  
[J0v&{)?  
D*Q.G8(  
由某人收益并负风险on ones account and risk||for ones account and risk EIf~dOgH  
2.X "f  
ACK1@eF  
O!Z|r?  
由某人负担for ones account||for account of one WmQ01v  
rBN)a"  
Kw`VrcwjT  
`ZaT}#Y  
按某人指示||列入某人帐户by order and for account of one xT)psM'CL  
M-uMZQ e  
8g >b  
oiX"Lz{  
列入5月份帐目for May account x4#T G  
Jj^G WZRu  
j` /&r*zNq  
-gz0md|Y  
编入某中帐项下to pass to the account of||to place to the account of fXQiNm[P  
$Vv}XMxw  
TjBY 4  
,s^<X85gp\  
寄出清算书to send in an account||to send in render an account Bfv.$u00p  
OlQ,Ce  
7a$G@  
{hO`6mr&t  
支票薄cheque book +tN&a  
r CRgzC  
B )JM%r  
AP\ofLmq  
支票陈票人cheque drawer H_IGFZCh  
0%;146.p  
|k{-l!HI  
XO F1c3'H  
持票人cheque holder kDz>r #%  
`4CWE_k  
gK3Mms
]}m  
;#G%U!p  
不记名支票cheque to bearer||bearer cheque X
DD<oo  
L6i|:D32p  
 [&P`ak  
HpexH{.u)  
记名支票||认人支票cheque to order ~tGCLf]c\  
|H ;+1  
^`qPs/b  
BvSIM%>h  
到期支票antedated cheque Cj;/Uhs  
[ev-^[  
y^FOsr  
9''p[V.3  
未到期支票postdated cheque yD)"
c.  
:a<hQ|p  
5`E))?*"Pe  
aN^IP  
保付支票certified cheque ]R_G{%  
S9Yt1qb  
*[kxF*^  
M}.b" ljZ  
未获兑现支票，退票returned cheque =`I?mn&  
hWcTI
{v  
p#_[  
M'1HA  
横线支票crossed cheque nb@"?<L!  
O=jN&<rb  
K
v+Bfh  
!g0cC.'  
普通横线general crossing a`Z{ xme=  
BEw{X|7  
E:VGj
i7s  
Ls:=A6AGM  
特别横线special crossing wTpD1"_R  
GH3#E*t+[  
;WI]vn  
zd`=Ih2Wx  
空白支票blank cheque )45_]tk>  
Qm);6X   
$+:(f{Va*  
D&[Z;,CHMA  
失效支票，过期支票stale cheque ?TuI:dC  
T#iU+)-\%  
O2H/rFx4  
bx(w:]2  
普通支票open cheque _F8T\f|  
K~>jApZ%  
d~[UXQC  
$ly0h W  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =FBIrw{w  
XN;/ nU  
]M4NpUM  
R[yL_>  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .k]#XoE  
,z66bnjO  
5a$$95oL  
AA7#c7  
支票换现金||兑现to cash a cheque ^"tqdeCb=  
POBp Jg  
MCAXt1sL&E  
8! j=vCv  
清理票款to clear a cheque yH(V&Tv  
qWB%),`j>  
/w~C~6z @!  
Gj`f-- 2GE  
保证兑现to certify a cheque #^\}xn"[  
P{lh)m>  
bhKV +oN  
KF$%q((  
填写支票数额to fill up a cheque ~_}4jnC  
p}8ratmN  
FR'b`Xv:  
?-{IsF^  
支票上划线to cross a cheque {U P_i2`.  
K.h]JD]o  
`X
qy  
:
bw6k  
开发支票to make out a cheque GI4oQcJ  
i;HH ! TaN  
?zE<  
o*)@oU  
签发支票，开立支票to draw a cheque||to issue a cheque {Pvr??"r  
r!M#7FDs(  
!pS~'E&q  
Fc{((x s  
透支支票to overdraw a cheque htg'tA^CtS  
DJJZJ}7  
h*waRD  
(lb`#TTG x  
背书支票to endorse a cheque T`mEO\f  
2HVCXegq  
j@V$Mbv  
GFY-IC+fc  
请付票款||清付票款to pay a cheque||to honour a cheque WnO DDr  
k7b(QADqUU  
j%GbgJ  
Vd[2u  
支票退票to dishonour a cheque &}|0CR.(  
Qasr:p+  
bN4d:0Y  
S r[IoF)  
拒付支票to refuse a cheque 1YFAr}M  
p1uN]T7>  
ec`>KuY  
z}mvX.j7  
拒付支票to stop payment of a cheque >VypE8H]x  
e Ri!\Fx  
" j +v,js  
T*p|'Q`  
提示要求付款to present for payment !~tnti6  
M;> ha,x  
6e&g$R v  
]uJM6QuQ  
见票即付持票人payable to bearer \cFAxL(  
}P16Xb)p  
=>. DD<g"  
w4`!Te  
支付指定人payable to order ;,FT&|3o  
vFR 1UP
F  
(J/>Gy)d  
i:R!T,  
已过期||无效out of date||stale t0+t9w/fTP  
lt
P
  
}3Df]
  
Sq.9-h%5  
请给出票人R/D||refer to drawer M'b:B*>6  
YlG;A\]k  
nO-d"S*  
AK%=DVkM  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -Zttj/K  
IOn`cbV:  
W6hNJb  
EP/&m|o|G  
文字与数字不一致words and figures differ pFS F[9?e>  
f*UBigk  
rK*hTjVn  
S|s3}]g9  
支票 osI- o~#>  
Hu[8HzJo  
时间已过account closed ryz/rf  
fYv ;TV>73  
.Y+mwvLpRG  
zkuv\kY/Z  
更改处应加盖印章alterations require initials "<7$2!  
YAX #O\,  
tbL1g{Dz,  
: 17ee  
ojiM2QT}m  
L;L2j&i%v)  
时间已过effects not cleared ::kpl2r\c  
27}.s0{D  
f|;HS!$  
L; @aE[#z  
停止付款payment stopped mxtlr)  
?S+/QyjcfJ  
2pVVoZV.<  
7)g;Wd+H  
支票毁损cheque mutilated c-? Ygr  
*'kC8ZR5  
4da^d9ZOy  
V6A5(-%`y  
汇款||寄钱to remit||to send money lqhHb
B  
ABd153oW"  
:-W$PIBe  
J(H??9(s  
寄票供取款||支票支付to send a cheque for payment I8XGU)  
d#x8O4S%i2  
s0x@ u  
[YL sEo=  
寄款人a remitter 1c1e+ H  
BBaHMsr  
/Dg
T1^&0  
DN2h
v2  
收款人a remittee q8&4=eV\A  
F#zQQ)(Pf  
G7Edi;y/{  
S(q4OQB{  
国外汇票foreign Bill #c8"  
C.DoXE7  
U"jUMOMZ;  
ua6*zop  
国内汇票inland Bill Udb0&Y1^  
>KH( nc$  
7$E2/@f  
C.B8 J"T-  
跟单汇票documentary bill ee__3>H"/  
3|z;K,`Fw  
_R>s5|_  
P,s)2s'nZ  
空头汇票accommodation bill D/NIn=>
j  
L%=BCmMx  
bCe[nmE2  
dja9XWOg  
原始汇票original bill v=8~ZDY  
,cl"1>lp  
lcuH]z  
F~11 _  
改写||换新票据renewed bill jb6ZAT<8  
T`0`]z!~  
jHUz`.8B  
qrORP3D@  
即期汇票sight bill||bill on demand -v/?>  
x&6i@Jl  
8k*k  
{#d
`&]  
…days after date||…days after date…日后付款 "1pZzad  
Tk2&{S"  
'<U[;H9\  
0(.R?1*:Rf  
…months after date||…months after date…月后付款 PdE)m/  
iIC9rso"Q1  
_3g %F  
dnhpWVhn  
见票后…日付款…days after sight||…days sight |<5J  
Xl '\krz  
ek_i{'hFd  
QRn:=J%W W  
见票后…月付款…months after sight||…months sight `cy"-CJS  
5,I*F9 [3  
Lq H?3) :  
+&@l{x(,  
同组票据set of bills 4'u|L&ow  
b~N|DKj  
R?FtncL%D  
WA)lk >(+  
单张汇票sola of exchange||sole of exchange U7Sl@-#|  
qoyGs}/I8  
*? orK o  
4<!}4  
远期汇票usance bill||bill at usance #0$eTdx#  
,YuWz$aF{  
9 /^Bj  
I "+|cFq.  
长期汇票long bill /
E1c#@  
\H'CFAuF  
IcNIuv  
 Q-3J0=  
短期汇票short bill YfYL?G  
3hpz.ISk  
Fb`7aFIf  
e?'k[ES ^  
逾期汇票overdue bill 1\9BO:<K  
R;I-IZS:  
zz''FmedF  
P^W
$qy|  
宽限日期days of grace
Q(eQZx{  
~O3uje _  
_J$p<  
0.,&B5)  
电汇telegraphic transfer （T.T） `J;/=tf09  
gB'Ah-@,P  
c`[uQXv  
nCmrt*&}  
邮汇postal order||postal note （Am.）||post office order||money order ?.'oxW   
=u1w\>(2Y  
'c\TMb.  
/Gu2@m[r  
本票promissory note （P/N） #esu@kMU`  
.J! $,O@  
mJ#B<I'  
x#x O {  
押汇负责书||押汇保证书letter of hypothecation 6P[ O8  
hdWp  
Vste$V  
<EE+ S#z  
副保||抵押品||付属担保物collateral security 29E@e]Y,`  
+,w|
&y  
,'0oj$~S:  
}u$aPS<$!  
担保书trust receipt||letter of indemnity 6xQe!d3>s3  
6je%LHhL  
Bd]DhPhJ  
\7?MUa.4  
承兑||认付acceptance wUPywV1UO  
[A/+tv  
]m,p3  
#~qp8 w  
单张承兑general acceptance vnOF$6n  
<'yC:HeAwD  
9'r3L)[  
[~%;E[ky$  
有条件承兑qualified acceptance .0/Z'.c8  
YuW\GSV00  
aNEy1-/(\  
:jp$X|  
附条件认付conditional acceptance /hy!8c7  
N=q29JU  
.j@n6RyN  
u>Kvub  
部分认付partial acceptance   &(1NOy X&