[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。   ;WX)g& 19x  
会计报表statement of account r )8[LN-  
P/;sZo  
k.nq,  
6 R}]RuFQ  
往来帐目account current iB#xUSkS  
vto^[a6?  
^CZ!rOSv  
IQ_2(8Kv  
现在往来帐||存款额current accout ] h3~>8<  
H^ _[IkuA%  
I I$B"-  
4DY\QvW5  
销货帐account sales K=x>%6W7b  
@]r,cPx0Y  
bdh6ii  
^
`ah\L  
共同计算帐项joint account $$7Mq*a>  
G+Ft2/+\  
h3rdqx1  
^_FB .y%  
未决帐项outstanding account cVjs-Xf7D%  
-*8|J;  
?+-uF}  
_t[RHrs  
贷方帐项credit account||creditor account hl`4_`3y  
G gmv(!  
EA.4m3  
2pR+2p`  
借方帐项debit account||debtor account ?@"F\Bv<h  
P]]re,&R  
;&B;RUUnTO  
|F)BKo D  
应付帐||应付未付帐account payable 5yPw[ EY  
^NZq1c  
KQ0Zy  
~,[<R  
应收帐||应收未收帐account receivable f9FJ:?  
G9'Wo.$ t  
Jq0aDf f  
=7{n 2  
新交易||新帐new account ?.1yNO* s  
eUP.:(E  
o6LeC*  
UIS\t^pJD  
未决帐||老帐old account .Cq'D.  
\;&WF1d`ac  
O$dz=)  
[(Z{5gK  
现金帐cash account ;vM&se63  
W"j&':xD  
~qFuS933  
_a?c,< A  
流水帐running account hSQ*_#  
-'SpSy'_  
| Q0Wv8/  
/)6+I(H  
暂记帐||未定帐suspense account 3>60_:+Zb  
+OSF0#bj  
FbH 1yz  
`M0m`Up  
过期帐||延滞帐overdue account||pastdue account }>`rf{T  
u-v/`F2wN  
*F:f\9  
/2 V  
杂项帐户sundry account )"W__U0  
zfS0
M  
]7
0V  
D^]g`V*N  
详细帐单||明细表detail account 1 Hw%DJ  

?@n, 9!  
7$"{&T  
:SBB3G)|  
呆帐bad account 6ZvGD}/  
e,J q<=j  
gJ \CT'/  
. W ~&d_n  
会计项目title of account SSCyq#dl$  
K
K-}&N8  
](%EQ[  
cp| q  
会计薄||帐薄account-book
-jXO9Q  
42E%&DF  
Fa]|Y  
xWC*DKV  
营业报告书||损益计算表account of budiness||business report l~",<bTc  
tk]>\}%  
t4Q&^AC  
0Y| "Bo9
k  
借贷细帐||交验帐account rendered 'ozu4y  
TwdY6E3`  
E@.daUo B  
Y6+/_$N4|  
明细帐account stated qcVmt1"
 
KE$I!$zO  
OSu/!Iv\  
>`E (K X  
与…银行开立一户头to open an account with A,PF#G(  
 gUa-6@  
JE~;gz]  
pB(|Y]3A  
与…银行建立交易to keep account with J 2H$ALl  
Ef)v("'w  
\+iZdZD  
wZe>}1t  
继续记帐to keep account {TOz}=R"3h  
n{*A<-v L  
uO^,N**R#  

`f)X!S2l  
与…有交易to have an account with (&o|}"kRq  
QgF2f/;!  
BV"l;&F[  
6<t<hP_3O  
作成会计帐||有往来帐项to make out an account with u.yjk/jF  
KA/~q"N  
y8.3tp  
s#BSZP  
清算||清理债务to make up an account O\X=vh/D  
R+&{lc  
(F+]h]KSi  
^ }kqAmr  
清洁帐目||与…停止交易to close ones account with ]39])ul  
[wkSY>Gu  
Y 8Dn&W  
ZCAg)/  
结帐to close an account x'iBEm  
Xs Ey8V  
P[K42mm  
?910ki_  
清理未付款to ask an account||to demand an account -n"7G%$M  
,>3b|-C-  
qZ<|A%WQ  
b O9PpOk+z  
结清差额to balance the account with WQ1K8B4  
pY$DOr-r`  
iezY+`x4  
Yu+;vjbK-  
清算to settle an account||to liquidate an account||to square an account EUmbNV0u  
n2N:rP  
:G4)edw
e  
3kJ7aBiR<  
审查帐目||监查帐目to audit an account k=  
R<Uu(-O-  
4<btWbk5u*  
z{(c-7*  
检查帐目to examine an account WqRaD=R->;  
QD
*\zB  
[P3 Z"&  
-Gj."ks
  
转入A的帐户to charge the amount to As account _edT+r>+  
7<zI'^l  
S<o\.&J  
2>F`H7W  
以计帐方式付款to pay on account czcsXBl[  
 ./_4D}  
7e/K YS+!s  
A 6j>KTU  
代理某人||为某人on ones account||on account of one |bX{MF  
]
]6  
K!O7q~s[D  
C<E;f]d  
为自己计算||独立帐目on ones own account ^$;5ZkQy  
{SwvUWOf"  
*kq>Z 06'i  
."h>I @MH  
由某人收益并负风险on ones account and risk||for ones account and risk EMw biGV  
1z-Q~m@@  
9$=o({  
PS/00F/Ak  
由某人负担for ones account||for account of one PbIir=  
n_S)9C'=  
3h4'DQ.g  
;T|hNsSt  
按某人指示||列入某人帐户by order and for account of one
MuP&m{  
JU!vVA_  
/rzZU}3[  
%)}y[ (  
列入5月份帐目for May account G0Wv=tX|  
KFf6um  
a3B^RbDP&8  
KBa   
编入某中帐项下to pass to the account of||to place to the account of - %`iLu  
Qg5-I$0  
*6QmYq6c<  
o]WG8Mo-  
寄出清算书to send in an account||to send in render an account /F_(
&H!m  
mAuN* (  
:eL ja*  
k(R&`  
支票薄cheque book 89l{h8R  
y R_x:,|g  
11BfJvs:  
"dFuQB  
支票陈票人cheque drawer tRmH6  
$|H7fn(r  
O_|p{65
  
(db4.G+0  
持票人cheque holder #RVN7-x  
DS>qth  
rhO8v  
)/4U]c{-  
不记名支票cheque to bearer||bearer cheque $v~I n  
{on+ ;,  
O`2hTY\  
Fa9gr/.F,@  
记名支票||认人支票cheque to order b(?A^a  
YY9Ub  
Q2RO&dL 9  
/+ {1;}AT  
到期支票antedated cheque 9/4Bx!~A  
U=>4=gsG  
)d"s6i
 
XE.Y?{,R$  
未到期支票postdated cheque G&v. cF#Y'  
<:Z-zQp)?  
K0z@gWGE  
W6L}T,epX  
保付支票certified cheque V0a)9\x(\  
$ZfoJR]%  
WJ m:?,  
YR
s32vVz  
未获兑现支票，退票returned cheque DgRA\[c  
s5D<c'-  

8jm\/?k|  

qFg"!w  
横线支票crossed cheque E|5lm  
AZ& ]@Ao  
?R\:6x<  
23JuuV.  
普通横线general crossing _)F0oC {  
xH/Pw?^  
u|uPvbM  
@T8$/  
特别横线special crossing fk  
_.G p}0a  
E1V;eoK.D  
v %GcNjZk5  
空白支票blank cheque k=r)kkO)  
aIW W[xZ  
PXJ`<X M  
Y
MTB4|{  
失效支票，过期支票stale cheque Q2 @Ugt$  
OX*5 yT{  
M}*#{UV2  
TWk1`1|  
普通支票open cheque L2m~ GnP|?  
gyAKjLqqpi  
~lB:xVzn  
CxW-lU3G`  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nlaeo"]  
)3RbD#?  
-+w^"R BV  
?f ]!~  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Bq)aA)gF  
r%^J3  
6m!%X GZT  
gBCO>nJws  
支票换现金||兑现to cash a cheque 6pi^rpo  
E]26a,^L  
QwL'5ws{q  
1xF<c<  
清理票款to clear a cheque 1L:sck5k  
8!q$8]M  
soi.`xE  
{^qp
~0  
保证兑现to certify a cheque N&'05uWY}  
:w5p#+/,P  
P-~kxb9aa  
b3RCsIz  
填写支票数额to fill up a cheque U)g27*7
  
7)y9%-}  
t,m},c(B:  
84uHK)h<%  
支票上划线to cross a cheque Wu9))Ir  
3~&h9#7Ke  
!p#+I=  
M7 Z9(3Va  
开发支票to make out a cheque :Kt'Fm,s?  
c5e wG  
bPHqZ*f  
wqyrs|P  
签发支票，开立支票to draw a cheque||to issue a cheque b08s610fk  
I||4.YT  
bRzw.(k0`r  
"2~%-;c  
透支支票to overdraw a cheque /5Zt4&r  
/K2=GLl
;  
L1i:hgq0]  
"X7;^yY  
背书支票to endorse a cheque '&#YaD=""  
g.re`m|Aj  
c7fQ{"f 3B  
h72#AN  
请付票款||清付票款to pay a cheque||to honour a cheque ~-.^eT kP  
JM?X]l  
|{G GATni  
3?rYt:Uf!  
支票退票to dishonour a cheque 6YCFSvA#/  
%tRQK$]c  
YLEa;MR  
(,5 ,}  
拒付支票to refuse a cheque }#h>*+Q  
|
VPJaiC~  
z#!}4@_i3  
_,m|gr,S  
拒付支票to stop payment of a cheque [`eqma  
|d B`URP  
_CDl9pP36#  
v>&sb3I  
提示要求付款to present for payment @\|W#,~  
f;w7YO+$p9  
>P/Nb]C  
Zoi\r  
见票即付持票人payable to bearer j$z<
wR7j0  
8'Y7lOXS  
j.FW*iX1C  
M#PutrH  
支付指定人payable to order V #Px  
! 9U  
RrPo89o  
;GgW&*|  
已过期||无效out of date||stale wCwJ#-z.=  
w>q:&Q  
{B_p
js  
.-Xp]>f,  
请给出票人R/D||refer to drawer ba-J-G@YW  
\ tK{!v+  
n4YedjHSN  
BV8-\R@  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {4@+ 2)l  
EM.7,;|N  
,>^6ztM  
S-8wL%r  
文字与数字不一致words and figures differ *+-L`b{SX  
?y@RE  
EAgNu?L  
.Kn)sD1  
支票 d0;$k,  
k[6xuyY]  
时间已过account closed dHtbl\6  
.)zX<~,  
;0R>Dg  
sL9
,+  
更改处应加盖印章alterations require initials #ZPU.NNT?  
H</Mh*Fl2G  
QX'EMyK$  
I4%p?'i,C  
,.cNs5[t  
U%7| iK  
时间已过effects not cleared :a 5#yh  
#s!q(Rc  
y~w -z4  
I.M@we/bR}  
停止付款payment stopped KVvzVQ1  
sUfYEVjr  
Z]1=nSv  
{x+"Ru~7,  
支票毁损cheque mutilated %|3I|'%Y  
qNLG-m,n<  
7 ^fpbrj  
O%g%*9  
汇款||寄钱to remit||to send money :DxCjv  
YSvZ7G(m>  
:`9hgd/9  
?9_RI(a.}  
寄票供取款||支票支付to send a cheque for payment 5i+0GN3nd  
j &#A 9!  
C^o9::ER  
`ehZ(H}  
寄款人a remitter V>{G$(v$  
tj:Q]]\M  
6a+w/IO3OU  
QJcaOXyMS  
收款人a remittee A ?Dg
eSm  
h"7:&=e  
_86#$|kw  
] kN<N0;\d  
国外汇票foreign Bill v{N4*P.0T  
yU-^w^4  
)wmG&"qsP  
QW5S=7  
国内汇票inland Bill ,s%1#cbR  
aw0;  
92@/8,
[  
V-y"@0%1  
跟单汇票documentary bill +@'{  
];-DqK'  
6z/ct|n  
GwOn&EpY!  
空头汇票accommodation bill %TY;}V59b  
`m~x*)L#  
4@K9%  
LDj'L~H  
原始汇票original bill d6$,iw@>^  
V) $y  
YWV"I|Z  
SWAggW)  
改写||换新票据renewed bill %uuh+@/&yz  
p19[qy~.  
Q^&oXM'x/i  
F-\Swbx+  
即期汇票sight bill||bill on demand B8jSdlvz  
kQ,#NR/q6  
Bs@!S?  
0!D,74r  
…days after date||…days after date…日后付款 4Y):d!'b  
I9! eL4e  
0X rB+nt  
& C~R*  
…months after date||…months after date…月后付款 5E~?hWAv  
j>2Jw'l;?  
(,5oqU9s@  
Xq3n7d.  
见票后…日付款…days after sight||…days sight dLtSa\2Hn  
xbh4j!FD$  
ZP@or2No%  
v v2N;/;I  
见票后…月付款…months after sight||…months sight 56;(mbW  
7eQE[C  

ugtzF  
)KZ1Z$<  
同组票据set of bills O/X;(qYd  
y$n7'W6  
G}o?lo\#h  
xvZNshkpAX  
单张汇票sola of exchange||sole of exchange C m~h\+"  
ZS&n,<a5L}  
W\(u1>lj  
16iy miLz&  
远期汇票usance bill||bill at usance @%4MFc0`!  
M*DFtp<  
;2o+|U@  
2v!ucd}  
长期汇票long bill {U$qxC]M  
@S/PB[%S  
'C l}IDF  
u N%RB$G  
短期汇票short bill U=?hT&w\S  
MA:2]l3e  
Cd4a7<-  
z*Y4t?+  
逾期汇票overdue bill q<Zdf  
A),nkw0X  
2<dl23  
G1;.\i  
宽限日期days of grace sUaUZO2V  
~, hPi  
.Y
vE  
-Jo8jE~>V  
电汇telegraphic transfer （T.T） 0nkon3H  
!J34yro+s  
sZ,MNF8i  
'Ii%/ Ob!  
邮汇postal order||postal note （Am.）||post office order||money order G;:D6\  
X(D$
eV  
=F!D waZ  
GP"(+5  
本票promissory note （P/N） 9NH"Ik*  
E,Q>jH  
xy@1E;  

gTI!b  
押汇负责书||押汇保证书letter of hypothecation .s4hFB^n  
E"ju<q/Q  
:n3)vK   
l@+WGh  
副保||抵押品||付属担保物collateral security ap;tggi(H  
a:C'N4K  
#A8d@]Ps  
*7"R[!9  
担保书trust receipt||letter of indemnity [OI&_WIw  
2.I'`A  
`aFy2x`3  
Da)rzr|}>3  
承兑||认付acceptance 9N9dQ}[:g  
\`w!v,aM$  
SnK j:|bV  
stnyJ9  
单张承兑general acceptance o C]tEXJ  
{~*aXu3  
 7w7mE  
lFWN[`H  
有条件承兑qualified acceptance ZeD""vJRY  

0A %>'<  
AL.zF\?  
&"dT/5}6  
附条件认付conditional acceptance Bp3%*va  
mU1lEx$  
!HA[:-JCz  
VjU;[  
部分认付partial acceptance   xCH,d:n=