[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。   -IE=?23Do?  
会计报表statement of account k
*ZYT6Z?  
0Qr|!B:+9)  
/Z1>3=G by  
KN<KZM  
往来帐目account current bMGU9~CeJ  
2J&J  
?mbI6fYv  
19 ]O;  
现在往来帐||存款额current accout -~NjZ=vPh  
<Kk[^.7C;  
"ivSpec.V  
lz:+y/+1  
销货帐account sales GLiD,QX<  
CyKupJ.Fq  
ijeas<  
f>[!Zi*  
共同计算帐项joint account L"It0C  
fq(3uE]nC  
@$7l  
F7&Oc)f"B  
未决帐项outstanding account jRBKy8?[C  
*@E&O^%cO  
+![\7  
yP"D~u  
贷方帐项credit account||creditor account 1Gp|_8  
>jRH<|Az  
|IZ
FWZd  
eMOnzW|h  
借方帐项debit account||debtor account *?R<gWCF  
ia*Bcx_RW+  
w9,w?
%F  
xG8z4Yu   
应付帐||应付未付帐account payable l~#%j( Yo  
qlg?'l$03)  
/_ RrNzqy  
\w=*:Z  
应收帐||应收未收帐account receivable m%.7l8vT  
n_S)9C'=  
VI;)VJbq  
:rnj> U6<>  
新交易||新帐new account
MuP&m{  
gPY Cw?zQ  
=P`l+k3  
q/dja  
未决帐||老帐old account kWxcB7)uk  
5@`DS-7h  
E-b3#\^:  
L=)
Arj@q  
现金帐cash account ~Aoo\fN_U  
#RTiWD[o  
2@?\"kR"!  
(I ~r~5^  
流水帐running account N6uKFQL:{  
TUO*w  
0
ChdFf7  
5tcJTz  
暂记帐||未定帐suspense account i1-wzI  
r1AG1Y  
>-4kO7.V  
ds<q"S{p  
过期帐||延滞帐overdue account||pastdue account a{ ! 8T  
gB}UzEj^<  
iNEE2BPp  
k%h%mz  
杂项帐户sundry account dH+o
V`  
~,O}wT6q  
#]e](j>]  
J/ZC<dkYQ  
详细帐单||明细表detail account nI<Ab_EB  
mqKr+  
FW,@.CX  
/]hE?cmj  
呆帐bad account @>Ul0&Mf?  
tjt#2i8/  
}8?1)l  
[LrA_ N  
会计项目title of account  50Y^##]&  
> @n?W"  
cP&XkAQ  
u{(-`Al}L  
会计薄||帐薄account-book :yE7jXB  
"|%'/p  
~JSa]6:_+  
#hP&;HZ2>"  
营业报告书||损益计算表account of budiness||business report vGI?X#w3  
RMO6kbfP  
2:Rxyg@'  
>TQnCG=  
借贷细帐||交验帐account rendered ,]8$QFf  
-40OS=wpA  

qFg"!w  
7) e
#b  
明细帐account stated M`gr*p  
O/bpm-h`8c  
5$Aiez~tBq  
Hpq?I-g<^  
与…银行开立一户头to open an account with sN9 SuQ  
6/&aBE=  
HT6+OK(~dJ  
J<=k [Q  
与…银行建立交易to keep account with 3FpSo+  
$][$ e  
XY1b_uY  
/8tF7Mmr  
继续记帐to keep account eK'ztqQ  
P},d`4Ty@  
+oe%bk|A  
*m9,_~t  
与…有交易to have an account with Nw|m"VLb  
@gHWU>k,A  
v|K<3@J  
&0QtHcXpR  
作成会计帐||有往来帐项to make out an account with GPVqt"TY  
okv`v ({  
s5SKQ#,@P  
;yVT:qd %  
清算||清理债务to make up an account |m /XGr  
X'KkIo :  
k| Ye[GM*  
! fSM6Vo  
清洁帐目||与…停止交易to close ones account with )Y :9sd8g7  
PDH00(#;+  
o6~9.~_e  
xBW{Wy
h  
结帐to close an account I]OVzM  
1} h''p  
A-XWG9nL  
FsyM{LT  
清理未付款to ask an account||to demand an account dJYQdo^X  
XP'7+/A  
9Di@r!Db  
j/Rm ~!q  
结清差额to balance the account with !;ipLC;e}  
M4m90C;d
q  
sHi*\  
%.3 ]F2_Q  
清算to settle an account||to liquidate an account||to square an account @5y ~A}Vd  
G,6Zy-Y9  
KsMC+:`F  
(aa}0r5  
审查帐目||监查帐目to audit an account ON~K(O2g(  
S0uEz;cE  
5$C]$o}  
t)hAD_sf  
检查帐目to examine an account 3vK,vu q  
K=`;D  
~0ku,P#D  
%Yi^{Z rM  
转入A的帐户to charge the amount to As account uh_2yw_  
|K
Qkmc  
L&s|<<L  
PWw2;3`-6w  
以计帐方式付款to pay on account [O52Bn  
!04zWYHo  
b\^q9fy  
"X7;^yY  
代理某人||为某人on ones account||on account of one KL}o%wfLy  
% m5&U6  
_jr'A-M  
5/>W(,5}  
为自己计算||独立帐目on ones own account erC)2{m  
JM?X]l  
t/4&=]n\u  
D^~G(m;-  
由某人收益并负风险on ones account and risk||for ones account and risk ZC\&n4~7  

&bO5+[  

ZLRAiL  
M((]> *g  
由某人负担for ones account||for account of one Z[{k-_HgAm  
zu@5 ,AH  
68k  
'8|y ^\  
按某人指示||列入某人帐户by order and for account of one rL=_z^.P  
*+wGXm  
D'!
v9}  
<7;AK!BH  
列入5月份帐目for May account :~1sF_  
=]auP{AlE  
dmkd.aP4  

#r ;;d(  
编入某中帐项下to pass to the account of||to place to the account of D@cv{ _M/  
Fu%%:3_  
AKbrXKx  
|<q9Ee  
寄出清算书to send in an account||to send in render an account K3WhF  
q|23l1PI  
;F;"Uw  
:+m8~n$/  
支票薄cheque book 0Ek+ }`  
3bGJ?hpp  
Q0\tK=Z/  
fuQb h  
支票陈票人cheque drawer 'K9{xI@N  
P})Iwk|Z  
 V*bX>D/  
y[W<vb+F  
持票人cheque holder ?1G7=R  
*nPB+
@f  
X}/{90UD  
b&l/)DU  
不记名支票cheque to bearer||bearer cheque D_HE!fl  
#00k7y>OyD  
Imi#$bF6  
@vC7j>*4B  
记名支票||认人支票cheque to order Q^iE,_ Zq  
p. .O;_U  
},d`<^~  
l^@!,Z  
到期支票antedated cheque )tRqt9Th*  
R>ak 3Y  
i"h '^6M1  
)<kId4E  
未到期支票postdated cheque ?ep'R&NV  
"0nT:!BZ  
*f? z$46  
a *pwVn  
保付支票certified cheque nJvDkh#h1  
/-.i=o]b  
3y9K'  
D?v)Xqw=  
未获兑现支票，退票returned cheque %4%$NdU"  
}[[  
 !IZbMn6  
Q UQ"2oC  
横线支票crossed cheque Aj9Onz,Lg  
I-fjqo3  
q]-CTx$  
me#?
1r
 
普通横线general crossing wQ7G_kVp  
0{8^)apII  
[BH^SvE  
>#q2KXh  
特别横线special crossing *q?-M"K  
^&AhWm7\  
:N826_q  
^k'?e"[gTs  
空白支票blank cheque wX0m8"g@  
X_7cwPY  
PjH[8:,  
rcC}4mNe  
失效支票，过期支票stale cheque O:=%{/6&D  
tA?cHDp4E  
`Jvy~T  
=1JS6~CTLN  
普通支票open cheque T,Bu5:@#  
'E4`qq  
(6aSDx Sc  
Z$0+jpG_s  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  Nn"[GB  
~{#$`o=  
;{n@hM*O  
ndSM*Fq  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |M*jo<C  
[3yzVcr~4  
BEQ$p) h  
fQ\nK H~  
支票换现金||兑现to cash a cheque ^V DJGBk  
o]&w"3vOP0  
F/"Q0%(m  
0Cox+QJt  
清理票款to clear a cheque I^M%+\  
}@6/sg  
QFP3S(  
5/v,|  
保证兑现to certify a cheque -xJ_5  
j|`6[93MG  
hPCt-  
){AtV&{$  
填写支票数额to fill up a cheque &=1Ag}l57  
B!`Dj,_  
O8;`6r  
v^Eg ,&(  
支票上划线to cross a cheque ;XJK*QDN  
02Ftn&bi  
>-2eZ(n)"  
I)xB I~x  
开发支票to make out a cheque F{#m~4O  
Q*S|SH-cZ0  
xiu?BP?V  
")/TbTVu  
签发支票，开立支票to draw a cheque||to issue a cheque ]Qo.X~]  
-BY'E$]4  
z (N3oBW  
*%G$[=  
透支支票to overdraw a cheque vybQ}dscn  
R W=<EF&  
a@|/D\C  
[}7j0&  
背书支票to endorse a cheque [DW}z  
/`M>3 q[  
$/\b`ID  
D;f [7Cac  
请付票款||清付票款to pay a cheque||to honour a cheque =h?Q.vad  
:$bp4+
3>  
?[$=5?  
/jR]sC)xs  
支票退票to dishonour a cheque \5+?
wpH  
5ryzAB O\2  
<@BzF0  
g$&uD  
拒付支票to refuse a cheque )V!9/d  
CaX0Jlk*  
~c e?xr|  
R&z)  
拒付支票to stop payment of a cheque h)%}O.ueB  
$ae*3L>5M  
x+kP,v  
@W\y#5"B  
提示要求付款to present for payment 4T*RJ3Fz!  
RwH<JaL:  
<O`yM2/pS  
G2FP|mf,  
见票即付持票人payable to bearer / 38b
:,  

dx=\Pq  
ya8
1z4?  
9Fe(],AzF  
支付指定人payable to order n-h2SQl!  
NF& ++Vr6  
DVu_KT[Hd  
L*ZC` .h  
已过期||无效out of date||stale moQ><>/  
rm7$i9DH2  
; Q-f6)+&  
<Sx smf0"  
请给出票人R/D||refer to drawer -*[?E!F  
Vb|;@*=R&Q  
eqt+EiH   
Jjb(lW  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UWdPB2x[  
\bt+46y@]  
ap;tggi(H  
a:C'N4K  
文字与数字不一致words and figures differ
$#4J^(I*:  
*7"R[!9  
;4jRsirx9  
2.I'`A  
支票 `aFy2x`3  
Da)rzr|}>3  
时间已过account closed 9N9dQ}[:g  
\`w!v,aM$  
SnK j:|bV  
stnyJ9  
更改处应加盖印章alterations require initials o C]tEXJ  
{~*aXu3  
K)2ZH@  
uN`{; Av  
sPCp20x:y8  
@MfuV4 *  
时间已过effects not cleared aqvt
$u8  
K \ww,S  
CroI,=a&,  
"ei*iUBN:  
停止付款payment stopped WA-` *m$v  
I*e85wef  
)!1; =  
eSZS`(#!(  
支票毁损cheque mutilated R5LzqT,/N:  
:uZfdu  
}?,Gn]]  
gY AXUM,  
汇款||寄钱to remit||to send money %?^T^P  
~Mv@Bl  
'3Ir(]Wfd  
i/rdPbq  
寄票供取款||支票支付to send a cheque for payment DPvM|n`TW  
OE(H:^ZR  
!g /&ws&  
-Iz&/u*}f  
寄款人a remitter hWK}] gF  
@%L4^ms  
.I{b]
6  
s8| =1 {  
收款人a remittee ?PNG@OK  
`fEB,0j^  
[h8j0Q@Q  
(yFR;5Fo  
国外汇票foreign Bill qkC+9Sk  
lkf(t&vL 2  
aG7
QLCL  
qr%9Sdvx  
国内汇票inland Bill &
6A'}9Ch  
-f0Nb+AR  
!dB {E  
16MRLDhnD  
跟单汇票documentary bill ^Yei9bXl  
y@[}FgVOh  
]!J 6S.@#+  
@NGK2J  
空头汇票accommodation bill gnmKh>0@6o  
<@FOqi{o{  
O=}4?Xv  
<}b`2/wP  
原始汇票original bill qG7^XO Ws-  
$x5P 5^Y  
@cPb*  
9I8{2]  
改写||换新票据renewed bill ; >3q@9\D  
W B)
<B  
u2 a U0k:  

hoI?,[@F  
即期汇票sight bill||bill on demand OaU-4 ~n;  
Z~{0XG\Y  
 ~dfc  
[-!   
…days after date||…days after date…日后付款 x[7jm"Pz  
R6~x !  
!%x8!;za  
S!qJqZ<Bv  
…months after date||…months after date…月后付款 LtKiJ.j
?A  
W HO;;j  
{dJC3/Rf  
AOQim
jW9a  
见票后…日付款…days after sight||…days sight 
lk{  
\B"5 Kp<  
@cdd~9w  
naCP Ssei  
见票后…月付款…months after sight||…months sight />;1 }  
U>6MT@\  
Y3r m')c  
f7 V36Q8  
同组票据set of bills k|Vq-w  
N-|E^XIV  
,wE]:|`qJ  
a'f"Zdh%w  
单张汇票sola of exchange||sole of exchange 7PO3{I  
cVJ
"^wgBt  
')t :!#  
$.kP7!`:,  
远期汇票usance bill||bill at usance x/
Se /C  
#+HLb  
:#58m0YLA:  
Pcut#8?  
长期汇票long bill zQ9 "i  
<m9hM?^q  
HXhz|s0  
02:]  
短期汇票short bill L^} Z:I  
&Yi)|TU3'R  
%
"PG/avo  
Htn=h~
U`z  
逾期汇票overdue bill y0cHs|8  
*JE%bQ2Q  
J]/TxUE  
yjUZ40Dq  
宽限日期days of grace SA&0f&07i  
/e :V44  
D].!u{##  
W)3?T&`
 
电汇telegraphic transfer （T.T） ia 1Sf3  
r=P)iE
:  
}#'wy  
6M9t<DQV  
邮汇postal order||postal note （Am.）||post office order||money order 3Yf&F([t  
%0C<_drW  
$2qZds[  
GZ0? C2\  
本票promissory note （P/N） \Zz"%i  
z+I'N4*^  
zY~  
@5N^^B  
押汇负责书||押汇保证书letter of hypothecation cHOtMPyQ  
h\\
fb[``  
Z"PPXv-<jY  
"MHm9D?5  
副保||抵押品||付属担保物collateral security vN:gu\^-   
\"Z^{Y[,;  
"*W:  
fe PH=C  
担保书trust receipt||letter of indemnity d4KTwn5g  
D/)wg$MI  
RUqN,C,m5I  
y G\^PD  
承兑||认付acceptance IvGQ7 VLr  
xY9#ouF  
,Oa-AF/p  
4k/B=%l  
单张承兑general acceptance HA&7 ybl  
OE
' ?3S  
jGpSECs  
T<(1)N1H`  
有条件承兑qualified acceptance }a?PBo`  
BrF/-F  
VuA7rIF$66  
MuXp*s3[  
附条件认付conditional acceptance mM&Sq;JJ;  
|/<,71Ae  
r09gB#K4  
%@tKcQ  
部分认付partial acceptance   /jl{~R#1