[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。   2}8xY:|@(U  
会计报表statement of account L0dj 76'M  
I'>r  
9~6)u=4sS"  
C3z#A3&J  
往来帐目account current kSq1Q#Bxq  
k.("<)  
C,#FH}  
y;1l].L  
现在往来帐||存款额current accout +ht{ARX2(  
u
SU[Y,'x  
r'~^BLT`#  
'v:%} qMv  
销货帐account sales  }J-+^  
OD`?BM  
[(PD2GO+  
L-QzC<[F/  
共同计算帐项joint account M8}t`q[-&  
xv:VW<  
rXG?'jN  
o:8*WCiqrN  
未决帐项outstanding account M^3pJ=;5  
YN V4'  
5^7q 2".  
WZ]f \S  
贷方帐项credit account||creditor account B`i5lD  
E"[h20`\/  
[K
4wd%+  
\.,qAc\[  
借方帐项debit account||debtor account Ihn+_Hu  
7GVI={
b  
Vp~c $y+  
oP 4z>  
应付帐||应付未付帐account payable 8,m3]Lg  
!=yNj6_f  
mpysnKH  
H(WRm1i"G  
应收帐||应收未收帐account receivable Z<^TO1xs9B  
]|PDsb"e  
o2vBY]Tj  
: ZWKrnG  
新交易||新帐new account TEYn^/n~  
 a }m>  
/ Hg/)  
F#^<t$5t  
未决帐||老帐old account Obb"#
W@3  
a
][QY1E@?  
"-HmXw1+t  
F:B8J4/  
现金帐cash account {ICW"Rlcs  
*dw6>G0U  
}aC@ov]2  
]1k"'XG4,  
流水帐running account isiehKkD
 
xG|T_|?  
Nt5`F@;B  
+dgHl_,i  
暂记帐||未定帐suspense account HX&G  k  
1#m'u5L  
01^+HEbm  
6-oy%OnN  
过期帐||延滞帐overdue account||pastdue account 4`M7 3k0  
]:X# w0UR  
N(W;\>P  
8nSEAr~  
杂项帐户sundry account +thkx$o  
].e4a;pt  
`\vqDWh8-  
8uZM%7kI6+  
详细帐单||明细表detail account  <RaM@E  
`z)q/;}fC  
;p_@%*JAx  
RL|d-A+;  
呆帐bad account P56B~M_  
1;8%\r[|5^  
&uMx*TTY  
$t{;- DpNB  
会计项目title of account 
v%2@M  
xB<^ar  
iS]4F_|vd  
9>I&Z8J$M  
会计薄||帐薄account-book Pn|;VCh  
2f8\Osn>m  
4J9VdEKk  
vi1 D<  
营业报告书||损益计算表account of budiness||business report XGCjB{IV  
Nm.G,6<J  
|3{"ANmm'  
)d $FFTH  
借贷细帐||交验帐account rendered bMp[:dw`y  
w28&qNha  
ZCC T  
*&nIxb60b{  
明细帐account stated hzcSKRm  
yRyUOTK  
FBP'AL|  
dWK"Tkf\  
与…银行开立一户头to open an account with d"0=.sA  
m*f"Y"B.1I  
$3'xb/3|  
Zk:_Yiki&  
与…银行建立交易to keep account with p-o8Ctc?V  

KKcajN  
Zb4+zps^-  
aT_%G&.  
继续记帐to keep account ZR8
%h<  
W Yo>Md 8  
.:I^O[k  
kuI$VC  
与…有交易to have an account with /Y#Q<=X  
-%)S~R  
!(8)'<t9  
;#XF.l,u  
作成会计帐||有往来帐项to make out an account with N eC]MW  
&y &pjo6v1  
yE_T#FN  
F"| ;  
清算||清理债务to make up an account i[4t`v'Dk  
8mM`v  

i*jnC>  
7I=vgT1F  
清洁帐目||与…停止交易to close ones account with ~oX`Gih  
'TO/i:{\  
*bl|[(pP  
,~G:>q$ad  
结帐to close an account Y1-=H)G  
H.]p\UY9  
.$U=ngj\t  
Ie7S'.Lmq  
清理未付款to ask an account||to demand an account #9rCF 3P  
<El!,UBq<  
u-u:7VtH0=  
Uo 0[ZsFD  
结清差额to balance the account with 2UeK%-~W?  
xFA+ZjBC  
Aj{G=AT  
)u=46EU_  
清算to settle an account||to liquidate an account||to square an account RHu4cK!5  
k[a5D/b  
<~hx ~"c  
Mt*eC)~Yx  
审查帐目||监查帐目to audit an account nU23D@l  
vs2xx`Y<Lq  
:4x&B^,53  
l{8t;!2t  
检查帐目to examine an account f3SAK!V+s  
R,+"
^:}  
X&gXhr#dL\  
@@5JuI-!  
转入A的帐户to charge the amount to As account Exz(t'  
?8ady% .ls  
1Gw_S?$7  
+%H2;8{F  
以计帐方式付款to pay on account }_fVv{D   
FPkig`(3  
F#Bi*YY  
9Idgib&  
代理某人||为某人on ones account||on account of one )VeeAu )p  
!|-:"hE1h  
yHs'E4V`$  
1>
)uI@?Rb  
为自己计算||独立帐目on ones own account &
GaI  
ge[&og/$  
B&sa|'0U  
Q5c13g2
(c  
由某人收益并负风险on ones account and risk||for ones account and risk ]ZS/9 $  
A&C?|M?M  
rW[7 _4  
I@uin|X  
由某人负担for ones account||for account of one ksV^Y=]  
A&`7 l5~X  
kj@m5`G  
+K61-Div  
按某人指示||列入某人帐户by order and for account of one 7!q.MOYm  
J\Z\q  
 V/t-  
]64?S0p1c!  
列入5月份帐目for May account NBO&VYs|  
WZf}1.Mh*  
#IxCI)!I{[  
"FXT8Qxg  
编入某中帐项下to pass to the account of||to place to the account of x<>In"QV
 
(@cZmU,  
84y#L[  
9m}c2:p  
寄出清算书to send in an account||to send in render an account ^w~Utx4  
qdwjg8fo4Z  
d~w}{LR[1  
t**o<p#)f  
支票薄cheque book J-Wphc!m  
}tPI#[cfK  
+\~Mx>Cn  
7_]Bu<{f  
支票陈票人cheque drawer K ZQ `
 
oT[8Iu  
d1/uI^8>  
k1_3\JO"6  
持票人cheque holder "%)^ :('Ki  
so }Kb3n  
LYp=o8JW|  
qh9Ix  
不记名支票cheque to bearer||bearer cheque ]F1ZeAh5  
^?gs<-)B  
QVQ?a&HYS  
['_G1_p  
记名支票||认人支票cheque to order (C!33s1  
@(s"5
i.`)  
P:2 0i*QU  
 2Ls  
到期支票antedated cheque ^r0mx{i&  
@G0j/@v  
r$z0C&5  
L }&$5KiwV  
未到期支票postdated cheque F<N
{ x^  
3NC-)S   
kV3Z t@+  
R{A$hnhW6  
保付支票certified cheque MYF6tZ*  
|csR"DOqz  
<e7  
d=8q/]_p  
未获兑现支票，退票returned cheque kc-v(WIC  
:
{KoZd  
\hFIg3  
m@^!?/as  
横线支票crossed cheque 4^Ghn  
[G[|auKF  
|HMpVT-;j  
xk$U+8K  
普通横线general crossing 63n<4VSH  
"Rv],O"  
L/n?1'he  
x"Q
Z}28(t  
特别横线special crossing nnPY8pdjSD  
Ff@Cs0R  
9Lv"|S`5W_  
+$H`/^a.  
空白支票blank cheque 01" b9`jU  
6!^&]4  
{@w!kl~8  
@>sZ'M2mq  
失效支票，过期支票stale cheque c})f&Z@<  
 d r iw\  
yxz"9PE/P  
P\R#!+FgW8  
普通支票open cheque ?#0|A?U  
mIX[HDy:V$  
t\
%gP@?  
zs~v6y@  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hbg:}R=B<  
H~Fb=.h]U  
6@[7  
@fSBW+  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7r4|>F  
7; e$ sr  
-@EAL:kY  
Gn8'h TM  
支票换现金||兑现to cash a cheque _#]/d3*Z}  
_pS |bqF  
')mR87  
F+3}Gkn  
清理票款to clear a cheque efu'PfZ`&  
M'D l_dx-  
z[`OYwsW  
bYKe5y=  
保证兑现to certify a cheque }[gk 9uM_7  
$|V@3`0  
m=hUHA,p4  
Ob#d;F  
填写支票数额to fill up a cheque M)JKe!0ad1  
6*\WH%  
*VP jBzcH  
TC+
L\7   
支票上划线to cross a cheque GZwz4=`  
,'f^K!iA   
0;V "64U  
;0c -+,  
开发支票to make out a cheque 2`;&Uwt  
v?=y9lEH@%  
d~ F4  
Oe["4C  
签发支票，开立支票to draw a cheque||to issue a cheque BHZCM^  
>{HQ"{Q  
C3"5XR_Ov  
x<fF1];  
透支支票to overdraw a cheque !
\6<kQg#  
ac%6eW0#  
<n-}z[09  
`UK'IN.il  
背书支票to endorse a cheque nde_%d $  
7a_tT;f;  
:+qd>;yf#  
nR(v~_y[V  
请付票款||清付票款to pay a cheque||to honour a cheque Bgvv6
(i  
G8t9Lx  
-+ha4JOB  
NtfzAz/  
支票退票to dishonour a cheque ' %&gER  
G=ly .  
E;tEmGf6F  
LN0pC}F  
拒付支票to refuse a cheque 9>6DA^
 
LpYG!Kl  
/ :z<+SCh  
sW^e D;  
拒付支票to stop payment of a cheque /f}!G  
[Xyu_I-c  
<%iRa$i5  
JuKG#F#,  
提示要求付款to present for payment 90[6PSXk  
!7hjA=0  
-k8<LR3  
{)jTq??  
见票即付持票人payable to bearer QJ,[K_  
\]8F_K  
.sCj3sX*  
Cvp!(<<gK  
支付指定人payable to order @=sM')f&  
xWnOOE$i  
4OaU1Y[  
bQ3txuha  
已过期||无效out of date||stale 1.tAl6]  
)! eJW(  
U EjP
`  
Gl"|t't (  
请给出票人R/D||refer to drawer I
E|? &O  
@tvz9N  
(QTF+~)  
K0YQ b&*k  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |z7V1xF  
OUk"aAo  
?o6X_UxW!  
FS)"MDs  
文字与数字不一致words and figures differ (^NYC$ZxM=  
O joa3  
ObfRwZh?q  
4`B3Kt`o  
支票 W#P`Y< u$  
BW:HKH.k  
时间已过account closed j
sFfrS"*  
Kh$Q9$  
Q+oV? S3{  
iInWw"VbKe  
更改处应加盖印章alterations require initials F8S>Ld  
s IFE:/1,  
3K=%I+G(4  
.* )e24`  
?I[*{}@n"  
Sv_Nb>  
时间已过effects not cleared f"*k>=ETI  
vc :%  
VsJiE0'%  
pM^ZC  
停止付款payment stopped nwp(% fBo  
D4b-Y[/"  
%vv`Vx2  
WfD fj  
支票毁损cheque mutilated RG*Vdom  
^)wKS]BQ..  
au04F]-|j8  
eP,bFc  
汇款||寄钱to remit||to send money lm6hFvEZ  
/Kd7#@  
|his8\C+x  
ruQt0q,W3%  
寄票供取款||支票支付to send a cheque for payment -V:HT j  
}jUsv8`}8R  
-72EXO=|  
j*5IRzK1%0  
寄款人a remitter c"v75lW-J  
Q6W![571;  
:\vs kk),  
qVKdc*R-  
收款人a remittee {fnx=BaG  
>MGWN  
d=n@#|3  
^$50[  
国外汇票foreign Bill z)S6f79`Q  
)q[P&f(h  
.%s U)$bH  
@ zC6
`  
国内汇票inland Bill tEL9hZzI  
Kp6 @?  
#R{>@]x`  
WFiX=@SS  
跟单汇票documentary bill }b1FB<e]  
#]x3
(}3W  
mUbm3JIjJ  
D3yTN"  
空头汇票accommodation bill J Cq>;br.  
+4.s4&f)  
HT6 [Z1  
58Ce>*~  
原始汇票original bill UWF \Vx*)b  
!uQT4<g  
Bl*}*S
PU  
$8)XN-%(  
改写||换新票据renewed bill )-26(aNGT  
cf88Fd6l/  
HJ]xZ83pC  
%W"u4 NT7  
即期汇票sight bill||bill on demand $uZmIu9Bi+  
MzD1sWmK  
755,=U8'wi  
oGRk/@  
…days after date||…days after date…日后付款 -BH/)$-$  
l[Z o,4*  
Z^:_,aJ?  
`UTPX'Vz  
…months after date||…months after date…月后付款 mUa#sTm  
=3.dgtH  
>[AmIYg  
(T_-`N|  
见票后…日付款…days after sight||…days sight y)fMVD"(  
tL$,]I$1+  
I&{T 4.B:U  
1EXT^2!D  
见票后…月付款…months after sight||…months sight o{G*7V@H  
.;]WcC<3  
ryVYY>*(K  
&{V|%u}v  
同组票据set of bills hBjU(}\3  
dS ojq6M  
]~aj  
4<i#TCGex3  
单张汇票sola of exchange||sole of exchange
r8s>s6vm  
6sBt6?_T  
cuN9RG  
YGJ!!(~r  
远期汇票usance bill||bill at usance Vr EGR$  
'F d+1 3  
hzsQK_;S  
7GOBb|  
长期汇票long bill c!ZZMCs  
S=_u3 OH0  
_y~6b{T  
dd  
短期汇票short bill iT}>a30]B  
J8emz8J  
p^pd7)sBr  
uge r:cD  
逾期汇票overdue bill zMv` <m%  
a;xeHbE
 
ZAr6RRv ^  
5@2Rl>B$  
宽限日期days of grace 1 pVw,}  
~#E&E%s
J  
',r` )9o  
X5iD<Lh  
电汇telegraphic transfer （T.T） |M;Nq@bRv  
p(n0(}eVC'  
@P7'MiP]K  
<D.E.^Y  
邮汇postal order||postal note （Am.）||post office order||money order ^ 8}P_  
1m~|e.g_'`  
gy}3ZA*F  
R!M'  
本票promissory note （P/N） 9<u&
27.  
|Q/LC0?  
CtCReH03  
v#?DWeaFS_  
押汇负责书||押汇保证书letter of hypothecation F_qApyU,7  
sE?%;uBb  
1Vy8eI`4  
uVqc:Q"  
副保||抵押品||付属担保物collateral security nX (bVT4i  
)Z:-qH  
-s0SQe{!_  
FEk9a^Xyx  
担保书trust receipt||letter of indemnity ~rV$.:%va  
`,V&@}&"n  
-dM~3'  
ec
!e  
承兑||认付acceptance nGVr\u9z  
~!({Unt+'  
?ES{t4"  
jwk+&S  
单张承兑general acceptance .4a|^ vT  
E<yQB39  
f!+d*9  
wrkw,H  
有条件承兑qualified acceptance 5S4Nx>  
0aY|:  
sccLP_#Z  
;l;jTb^l  
附条件认付conditional acceptance (')t>B1Z  
I%4eX0QY=z  
GG#-x$jK  
Zna6-0o  
部分认付partial acceptance   e)HFI|>