[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。   _Wa.JUbv  
会计报表statement of account W!&vul5  
O7$hYk  
'u1?tQ=gmk  
8M`#pN^  
往来帐目account current ,9o"43D:a|  
4tS.G  
d
8x\  
PxS8 n?y  
现在往来帐||存款额current accout ^!by3Elqqk  
oTuOw|[  
oGRhnP'PF+  
n .RhxgC<  
销货帐account sales 8zR~d%pK  
_Iv6pNd/  
v3jg~"!  
_n` a`2C|m  
共同计算帐项joint account &sL&\+=<(  
6<ZkJ:=  
5x>}O3Q_  
81i655!Z  
未决帐项outstanding account k4[|'Dk?  
*NClfkZ  
'`uwJ&@  
+qwjbA+  
贷方帐项credit account||creditor account LmnymcH  
gjAIEI  
ZXuv CI  
9BuSN*4  
借方帐项debit account||debtor account &@yo;kB  
<h'5cO  
a,WICv0E  
`p;I}  
应付帐||应付未付帐account payable |YY_^C`"-  
%eO0wa$a  
6Z%U`,S  
-#HA"7XOE  
应收帐||应收未收帐account receivable H,u<|UMM_  
I]EbodAyZ,  
gY8>6'~mS  
hK,Sf ;5V  
新交易||新帐new account F 70R1OYU  
Gvr@|{k  
PIwFF}<(  
~"k
b7Fxp  
未决帐||老帐old account #a8B/-  
*5^Q7``  
x}"uZ$g  
k+ty>bP=  
现金帐cash account uW}s)j.  
hj.a&%  
8Hn|cf0  
>)M`IU[d^.  
流水帐running account --c"0,7  
lUvpszH=  
?I~()]k5  
>^*+iEe  
暂记帐||未定帐suspense account [c|]f_ZdK  
.w8J*JZ  
2-Ej4I~  
WL?\5?G9l  
过期帐||延滞帐overdue account||pastdue account EH! q=&d  
([m mPyp>L  
O4V.11FnW  
~3WF,mW  
杂项帐户sundry account e(GP^oK  
'g m0 )r  
LH8 fBhw  
.xm.DRk3  
详细帐单||明细表detail account f>UXD
 
^!<B QP7  
[8=vv7wS  
g9Xu@N;bL  
呆帐bad account + |#O@k  
|w<H!lGe!$  
F.=2u"[*&  
K|hjEQRv  
会计项目title of account ~5CBEIF(NS  
@c;|G$E@3  
rzm:Yx  
)\J+Kiy)  
会计薄||帐薄account-book \1fN0e  
K,:cJ  
P'Ux%Q+B>  
zGAq-<  
营业报告书||损益计算表account of budiness||business report /7|V+6jV  
yl7&5)b#9  
O06"bi5Y  
R|(q  
借贷细帐||交验帐account rendered 5#+^E{  
e} P I^bc  
8T!+ZQAz  
B1>/5hV}  
明细帐account stated ?&63#B,iZ  
Af'" 6BS  
o4K ~  
2ZG5<"DQ "  
与…银行开立一户头to open an account with 3TY5;6  
)GM41t1i  
CsoiyY -2  
V9{]O V%  
与…银行建立交易to keep account with Kgi<UkFP  
@,cowar*  
UQC=g  
)ttUWy$w  
继续记帐to keep account _/6!y
yl  
Q;43[1&3w  
W;'!g
pa  
*KV0%)}sbL  
与…有交易to have an account with U |Jo{(Y  
x,|hU@h  
w35J.zn  
Rv$[)`&T  
作成会计帐||有往来帐项to make out an account with 2.l Z:VLN  

g!?:Ye`5  
%S*{9hm/  
WJkZ!O$"j  
清算||清理债务to make up an account 19Mu61  
G MX?  
CF&6J$ZBgJ  
`.FF!P:{C*  
清洁帐目||与…停止交易to close ones account with ]
2eK  
TgmnG/Z  
j3{I /m  
gcPTLh[^Er  
结帐to close an account %)|9E>fP]N  
[y'f|XN  
m'6&9Jak  
UEM(@zD]  
清理未付款to ask an account||to demand an account #h8Sq~0  
Jq&uF*!  
.TND a&  
f]`#J%P  
结清差额to balance the account with vq^f}id  
-0$55pa/@:  
ZUVA EH%  
vY }A  
清算to settle an account||to liquidate an account||to square an account {*0<T|<n  
`e}b
dj  
#sPHdz'3M  
K?B{rE Lp  
审查帐目||监查帐目to audit an account pQ=>.JU  
2ORNi,_I  
F)&@P-9+  
tiB_a}5IB  
检查帐目to examine an account Z&1T   
B$ajK`x&I  
R7$:@<:g  
FbaEB RM  
转入A的帐户to charge the amount to As account tyXuG<  
?Z Rs\+{vG  
Hv so
b  
s>;v!^N?u  
以计帐方式付款to pay on account cZB7fmq%  
"HElB9  
Szq/hv=Q  
Ghx3EVqnx"  
代理某人||为某人on ones account||on account of one \6E|pbJ}x  
QDs^Ije  
kzn5M &f>  
HJXT9;w  
为自己计算||独立帐目on ones own account zLD0RBj7p  
Rn`x7(WA  
}.3nthgz  
W-x?:X<}  
由某人收益并负风险on ones account and risk||for ones account and risk  `x l   
0E,8R{e  
D7lK3 0  
-=)+dCyB^  
由某人负担for ones account||for account of one n[T[DCQ,  
q qpgy7  
z.$4!$q  
4}_j`d/8|  
按某人指示||列入某人帐户by order and for account of one 1rv)&tKs  
9N9L}k b  
=yr0bGy`-  
TH; R  
列入5月份帐目for May account mef<=5t  
dx;Ysn0-  
Ss~;m']68  
?nofUD.  
编入某中帐项下to pass to the account of||to place to the account of p2n0Z\2  
S4^vpY DeN  
tk!t Y8j  
xC*6vH]?  
寄出清算书to send in an account||to send in render an account o7J  
vy0X_DPCr  
U}6.h&$  
WFO4gB*  
支票薄cheque book Y?  x,  
;3d"wW]}7K  
9:ze{ c $  
BGOuDKz9C  
支票陈票人cheque drawer uJFdbBDSh  
=U#dJ^4P  
#JgH}|&a$  
eoai(&o0$  
持票人cheque holder :n0vQ5 a  
?&|5=>u2}$  
19O,a#{KHf  
DB-l$rj  
不记名支票cheque to bearer||bearer cheque ;pqg/>W'  
rs,2rSsg!  
]$Yvj!K
*Q  
[`^a=:*  
记名支票||认人支票cheque to order n#q<`}u,
 
4US"hexE<  
_AQb6N b  
5jd,{<  
到期支票antedated cheque R_sr?V|"  
nQ q=7Gu  
A6:es_  
BF
L`! ^  
未到期支票postdated cheque 4*Q#0`um  
<\NY<QIwFw  
J4Nln  
{DU`[:SQZg  
保付支票certified cheque 2.%.Z_k)  
7w'wjX -  
1#.>a$>  
Zb1<:[  
未获兑现支票，退票returned cheque fb{``,nO  
y^%
n'h{  
X:6c}p%,!  
:^kZ.6Q@  
横线支票crossed cheque >sWp?  
&;+-?k|  
LL2=&VK  
k9L?+PD  
普通横线general crossing `&D|>tiz  
>sK!F$  
2 dAB-d:k  
xYmxc9)2  
特别横线special crossing W7 Cc  
n}'=yItVL1  
R $&o*K`?  
S<4c r  
空白支票blank cheque MrDc$p W G  
:a$\/E=  
"br,/Dk>MX  
MFb9H{LA  
失效支票，过期支票stale cheque Cq'KoN%nQ  
qMLD)rL  
DV _2P$tT|  
+xrr?g  
普通支票open cheque #7MUJY+ 9  
ch0{ +g&  
 #`o2Z  
G5CI<KRK#  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 13@|w1/Z  
#wV8X`g  
3wC' r  
hRs&t,{&  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cUY`97bn  
sOU1n  
',:*f8Jk  
%`r?c<P}  
支票换现金||兑现to cash a cheque LN@F+CyDc  
DP3PYJ%+B  
MBqt&_?K  
C!fMW+C@  
清理票款to clear a cheque Ib+Y~ XYR  
qYlhlHD  
&o,<ijJ:^m  
wS%Q<uK  
保证兑现to certify a cheque ;4.!H,d  
kzt(i Y_6  
@JyK|.b
#0  
"x
3lQ  
填写支票数额to fill up a cheque ><gG8MH0'  
S/4^ d &Gr  
jO!y_Y]B  
H;YP8MoQ  
支票上划线to cross a cheque OH">b6>\  
|Z=^`J  
$shoasSuI  
xHz[t6;4;  
开发支票to make out a cheque bdQ_?S(  
C/TF-g-_Y  
r vXWcu-"  
kPF9Z "l  
签发支票，开立支票to draw a cheque||to issue a cheque F.w5S!5Q  
_OuWB"  
yIDD@j=l  
YKO){f5  
透支支票to overdraw a cheque sB c (gr  
>g+?Oebgw  
aC%m-m  
y0'R
mk,  
背书支票to endorse a cheque W9D86]3Y  
N 6 (  
)6|yb65ZUX  
FRg^c kb"  
请付票款||清付票款to pay a cheque||to honour a cheque L1Iz<>  
3td)'}  
[^U#Qj)hL  
763v  
支票退票to dishonour a cheque 9hOJvQ2U]  
ENGg ~D  
<;#~l*  
0},PJ$8x  
拒付支票to refuse a cheque ^OstR`U3  
n#wI@W>%+  
S5G6Rj@W  
iy14mh\ ~  
拒付支票to stop payment of a cheque z#]Jv!~EPE  
b0Kc^uj5  
mo[Zb0>  
.)<(Oj|4  
提示要求付款to present for payment \Dd-
Xn_b  
fp[|M  
lJE93rXU  
LAd\ Tvms  
见票即付持票人payable to bearer Z(Bp 0a  
+;#Y]xy:  
b#K:_ac5
 
; =X P&  
支付指定人payable to order ~Uxsn@nLr  
ub;ZtsM,%  
rfNm&!K  
IuNi
EtKx  
已过期||无效out of date||stale d"6&AJ5a  
lsy?Ac  
:1iqT)&|8F  
OU/MiyP2  
请给出票人R/D||refer to drawer q
eL5D*  
Er+nk`UR_  
L(khAmm  
q~*t@  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds WV#%PJ  
EpFQ|.mQ  
D
M}YJ  
*7h!w!LN~  
文字与数字不一致words and figures differ 4*'pl.rb>  
\'CDRr "uw  
4R vf  
jSwf*u  
支票 /yZQ\{=  
JXu$ew>q  
时间已过account closed pGK;1gVj  
DBCK2PlJ  
#_(jS+lP?k  
9\]^|?zQ`  
更改处应加盖印章alterations require initials 4qYUoCR&  
}C#;fp"L  
qfK`MhA}  
k31I ysh  
A _XhuQB;d  
sRrzp=D  
时间已过effects not cleared ea~:}!-P  
Xa[?^P  
W~p/,H cM  
]- 4QNc=  
停止付款payment stopped 3l3'bw2  
!}
r% u."  
E Kz'&Gu  
]f_6 '|5A  
支票毁损cheque mutilated I<8sI%,s  
EoxQ */  
N1}={yF.fQ  
K%X^n>O7C  
汇款||寄钱to remit||to send money Tp9-niW  
rn=m\Gv e  
[g Z"a*  
d R]Q$CJ  
寄票供取款||支票支付to send a cheque for payment mBG=jI "xh  
A^2Uzmzl?  
ZJ 77[  
"eWYv3z~-  
寄款人a remitter !Wy[).ZAf  
1s{^X -  
\ ;mH(-  
Sf,R^9#|  
收款人a remittee sPb=82~z  
=pk)
3<GwF  
^=^z1M2P  
=pznu+,  
国外汇票foreign Bill `/MvQ/  
C$@yG)Pj  
 r@o6voX  
?&^?-S% p  
国内汇票inland Bill fz3lV  
h'$9C  
n]u<!.X  
+\{
&2a?  
跟单汇票documentary bill JB&\i#  
4L73]3&  
u]ZqOJXxu  
 =Mb1o[  
空头汇票accommodation bill AT\qiznvP  
W(Uu@^  
2AVa(  
i]#+1Hf  
原始汇票original bill `WOYoec   
Cb_oS4vM  
03iv
3/{H  
Vm|Y$C  
改写||换新票据renewed bill ((^sDE6(  
nxJee=qH  
v*qQ?S  
#%FN>v3e  
即期汇票sight bill||bill on demand 9P<[7u  
Pcc B]  
[*Z`Kc  
{h KjD"?  
…days after date||…days after date…日后付款 at
W'  
S i
nl  
7'-j%!#w  
/LM4-S  
…months after date||…months after date…月后付款 &l?+3$q  
~Gqno  
:Yj)CGl$  
7E@+  
见票后…日付款…days after sight||…days sight 0i ZGPe~  
n6(.{M;  
1H,g=Y 4f%  
U5]pi+r  
见票后…月付款…months after sight||…months sight m"9XT)N  
o|j*t7  
 A, P
lvI  
3<?XTv-  
同组票据set of bills =U. b% uC  
oQ7]=|  
2F8|I7R  
>l+EJ3W  
单张汇票sola of exchange||sole of exchange $^tv45  
=ORf%f5"'  
P=5NKg  
z1!6%W_.  
远期汇票usance bill||bill at usance 3
},Zlu  
3[XQR8o  
SxjCwX">  
EHlytG}@  
长期汇票long bill /"ymZI!k\  
ZE`lr+_Y  
e0;  
Fn^C{p^  
短期汇票short bill FhIqy %X  
to6;?uC+|i  
UHGcnz<  
IF@HzT;Q  
逾期汇票overdue bill ?R5'#|EyX  
C#w]4$/  
x>~p;z#VX  
'ho{eR@d  
宽限日期days of grace Q!M)xNl/  
,5|d3dJS  
lr2rQo>  
r Db>&s3  
电汇telegraphic transfer （T.T） y)F!c29  
* \HRw +cL  
A7P`lJgv  
2BzqY`O  
邮汇postal order||postal note （Am.）||post office order||money order 9B)(>~q  
vRPS4@9'  
jLcHY-P0V  
)h^NR3N  
本票promissory note （P/N） y5m!*=`l`  
,kgF2K!  
89cVJ4]g~!  
Q&M'=+T  
押汇负责书||押汇保证书letter of hypothecation P.sg
RsL  
50a
\e  
mh;X~.98  
>m_v5K  
副保||抵押品||付属担保物collateral security '9J|=z9.  
|)W!jC&k  
;5<-)  
YYRT.U'  
担保书trust receipt||letter of indemnity &14W
vAU  
@<_`2eW'/R  
Qrz4}0  
|xr32gs  
承兑||认付acceptance )'q%2%Ak  
xfSG~csoz  
!k~z5z'=py  
?kt=z4h9(  
单张承兑general acceptance U '[?9/T  
j.3o W  
# nfI%  
^ua12f  
有条件承兑qualified acceptance #B\=Aa`*  
fo\\o4Qyh  
wVi%
oSfM  
C]`eH*z~8  
附条件认付conditional acceptance `HUf v@5  
JZ`L%  
nR8]@cC  
WfGH|u  
部分认付partial acceptance   {U <tc4^