[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。   ;oc&Hb  
会计报表statement of account e8GEoD  
e=+?K5q{P(  
Y4v|ko`l%  
9T*v9d  
往来帐目account current HlH64w2^R  
%y@H h=  
(EI ;"N (x  
dF2nEaN0%  
现在往来帐||存款额current accout AD|2qM))  
~V\D|W9  
PEW=@xj2y  
0Nnsjh  
销货帐account sales [rSR:V?"a  
<y?r!l=Am  
9R7A8   
7eV di*  
共同计算帐项joint account *tK\R&4,4s  
'2[albxSc  
A}3=561F?5  
`1bv@yzq  
未决帐项outstanding account Ndi9FD3im  
!Ikt '5/  
x3o]U)^  
' <@3i[M  
贷方帐项credit account||creditor account /(.mp<s0  
[E/\#4b  
CD~z=vlK-  
a-|*?{o  
借方帐项debit account||debtor account yrC7F`.  
w%JTTru  
'.81zpff  
1$p2}Bf{n  
应付帐||应付未付帐account payable ^h"`}[+  
-UOj>{-  
p(/dBt[3k  
Vnr[}< L  
应收帐||应收未收帐account receivable }MH0L#Tu  
@CZ T  
/Sc l#4bW  
id2j7|$,  
新交易||新帐new account yL2o}ZbS  
C TZh0x  
 y"H*%]  
+h r@#n4A  
未决帐||老帐old account /XzH?n/{R  
Ljx(\Cm  
)C(?bR  
B #.L  
现金帐cash account +i@y@<l:+  
T<55a6NoK  
98uV6b~g  
>JC
  
流水帐running account SU/BQ3  
DUC#NZgw  
C'o64+W^  
'gPzm|f|t@  
暂记帐||未定帐suspense account L>SjllY  
,Qe?8En[  
>76\nGO  
Q=/</|  
过期帐||延滞帐overdue account||pastdue account zhpt %7So  
o!{w"K  
#w\~&
0  
^7 &5 z&o  
杂项帐户sundry account t ]_VG  
s3R(v d  
p%*%n3bw  
r0,:J  
详细帐单||明细表detail account (tZrw5@  
p4-o/8rO  
9/ibWa\.  
9&_<f}ou  
呆帐bad account 1>E<8&2[L  
c%'RR?Tl  
V9dF1Hj  
)`A3M)  
会计项目title of account b/{t|io{  
^ml'?  
qx4I_%  
a+!tT!g&I  
会计薄||帐薄account-book F=a
<~EpZ  
E~gyy]8&  
fDvl/|62{  
,kF}lo)  
营业报告书||损益计算表account of budiness||business report N=QfP  
\V*xWS  
-2A(5B9Fq  
qIIv6''5@  
借贷细帐||交验帐account rendered {yB&xj[z  
I^8"{J.Q)[  
NH<5*I/  
.[JYj(p  
明细帐account stated =y
yp?WmC8  
N,;5{y1;J  
8@2OJ=`[  
T2!6(, s9  
与…银行开立一户头to open an account with M L8<4o  
lo,$-bJ,<,  
JaL%qco  
:kf`?u  
与…银行建立交易to keep account with G6F Ep`  
L"j tf78  
UM6(s@$  
 w$`5g  
继续记帐to keep account nw<&3k(g}  
$+3}po\  
cQ"~\  
Wv/%^3  
与…有交易to have an account with V` 1/SQX  
ZObhF#Y
9  
Jh?dw3Ai^  
x`dHJq`_g  
作成会计帐||有往来帐项to make out an account with vc+ARgvH+  
v>-VlQ  
4 5MLt5^|  
\u>"s   
清算||清理债务to make up an account K/3)g9Z&io  
%ve:hym*  
JMz;BAHT  
N0=ac5  
清洁帐目||与…停止交易to close ones account with !cAyTl(_  
%d(^d  
c(n&A~*AJ%  
de;GrPLAi  
结帐to close an account J~1r{5 V4{  
Ie`13 L2  
)Ib<F7v  
yLdVd P  
清理未付款to ask an account||to demand an account JA'h4AXk  
0;:.B j  
V8HnUuz  
[-;_ZFS{  
结清差额to balance the account with }=6'MjF]  
K_El&  
v{jQek4  
KOp162X>r  
清算to settle an account||to liquidate an account||to square an account 0\@dYPa&C  
(h5'9r  
<Gt2(;  
1I<rXY(a`  
审查帐目||监查帐目to audit an account CO2C{~Q5  
JoN\]JL\,  
$;/}?QY(  
.$%Soyr?,  
检查帐目to examine an account CFqJ/''  
%d>=+Ds[  
_&j}<K$-(  
=RAh|e  
转入A的帐户to charge the amount to As account LX@/RAd vz  
j|/]#@
Yr  
5K<5kHpvJ{  
q|v(Edt|_[  
以计帐方式付款to pay on account @1 U&UH  
NyVnA  
m"fNK$_
d  
-t2+|J*  
代理某人||为某人on ones account||on account of one :w<V  
YE=q:Bv  
rSHpS`\ou  
DVK)2 La  
为自己计算||独立帐目on ones own account )
Lwc  
PB/IFsJ  
<oWB0%  
NL
rPSqz  
由某人收益并负风险on ones account and risk||for ones account and risk VGceD$<  
i2sN3it  
*r=:y{!Yd  
+[R/=$  
由某人负担for ones account||for account of one 9uer(}WKT  
h~p>re  
lNL6M%e$Q  
59%tXiO  
按某人指示||列入某人帐户by order and for account of one s_> f5/i2  
05spovO/'  
Z7_ zMM  
98WZ){+,m  
列入5月份帐目for May account cFJ-M kll  
8:#rA*Y  
rN%F) q#  
rDQ!zlg>l  
编入某中帐项下to pass to the account of||to place to the account of CWNx4)ZGw  
K)-m*#H&uw  
"7v@Rye  
m^#rB`0;L  
寄出清算书to send in an account||to send in render an account {qmdm`V[  
<6fv1d+v  
%^8^yZz  
HS.^y x  
支票薄cheque book .{=$!8|&I9  
]Lm9^q14m  
ecgtUb8K  
gF0q@My~  
支票陈票人cheque drawer V`RNM%Y  
^RP)>d9Xp{  
A5H3%o(6k  
Qed.4R:o  
持票人cheque holder n':!,a[  
Pf_S[ sm  
m@Qt.4m%g  
~{D[ >j][  
不记名支票cheque to bearer||bearer cheque bg3"W,bv%  
:Pg}Zz<  

kdCP  
WJ d%2pO]  
记名支票||认人支票cheque to order Da v PYg  
:T._ba3|  
(lGaPMEU}  
P{5
-Mx!{&  
到期支票antedated cheque f_imyzP  
#!$GH_  
4WN3=B  
_9?I A  
未到期支票postdated cheque GV^i`r^"  
3"kdjOB  
x+h~gckLb  
e+]6OV&+  
保付支票certified cheque
=;3fq-  
Sje wuIi1  
*5wu   
uU> wg*m  
未获兑现支票，退票returned cheque I0'[!kBF|  
O4g+D#Lu  
[J C:  
DEw8*MN  
横线支票crossed cheque D!oc>K$B  
&%2*Wu;  
; h`0ir4[A  
R.s^o]vT  
普通横线general crossing 2~*Ez!.3  
C'!;J  
2TES>}  
{ K_kPgKS  
特别横线special crossing w]_zp?\^ }  
%+F"QI1~0  
Pe_!?:vF  
ooj~&fu  
空白支票blank cheque |w*R8ro_  
'i8U  
JI/_ce  
7P B)'Wl"6  
失效支票，过期支票stale cheque IF +i3#$  
^Q{Bq  
om3`[r[{  
kJ An4I.l  
普通支票open cheque e8EfQ1 Ar  
$fpq 3  
]O TH"*j  
3^StIw{X  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount axk"^gps  
E"|4Y(G  
3:5DL!Sm8J  
y#<MVH  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6QNs\Ucb+  
K?4FT$9G  
T%F0B`  
>m'x8xB=  
支票换现金||兑现to cash a cheque G2#d$  
J RPSvP\  
\]Dt4o*yZ  
RkuuogZ  
清理票款to clear a cheque -/D|]qqHm  
(9gOtJ  
}#v{`Sn%^C  
 +<.\5+  
保证兑现to certify a cheque }sxn72,  
kLS(w??T  
XMRNuEU  
xAwf49N~  
填写支票数额to fill up a cheque ;$BdP7i:  
3_`szl-  
}E}8_8T6  
-Z^4L  
支票上划线to cross a cheque "Jy
~PcJZ1  
[<wbbvXR  
=C f(B<u  
O{k
:yVb  
开发支票to make out a cheque eX2<}'W<  
[B0K  
15zrrU~D  
!RlC~^ -  
签发支票，开立支票to draw a cheque||to issue a cheque cUK\x2  
ecX/K.8l  
s(&;q4|  
l#@&~f[  
透支支票to overdraw a cheque 1Xyp/X2rI  
137Xl>nO  
Z0
fJ9HW  
nSY-?&l6P  
背书支票to endorse a cheque ;t]|15]u  
D22Lu;E  
rwpgBl
 
C;a@Jjor'  
请付票款||清付票款to pay a cheque||to honour a cheque "L3Xd][  
hN(L@0)  
aEx(rLd+  
3SARr>HRyI  
支票退票to dishonour a cheque g-yi xU  
}`9`JmNM  
sIm#_+Y  
-{9Gagy2&  
拒付支票to refuse a cheque 2[dIOb4b  
aQcN&UA@  
$Kq<W{H3ut  
,.g}W~S)  
拒付支票to stop payment of a cheque agaq`^[(P  
C>*n9l[M~  
M^H90GN)X  
E'%lxr  
提示要求付款to present for payment ,
w&:_n  
p\U*;'hv  
>;i\v7  
Z~3u:[x";  
见票即付持票人payable to bearer IMad$AKc  
fQQ|gwVki  
):bu;3E  
wO"GtVd  
支付指定人payable to order ';/84j-3F  
lIuXo3  
{ (\(m/!Z  
KtMbze  
已过期||无效out of date||stale M\yHUS6N  
<pOl[5v]  
s#lto0b"8  
'XTs -=  
请给出票人R/D||refer to drawer iMWW%@U^=  
;,0lUcV  
EDN(eh(_  
e d;"bb  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "2mFC!  
~|R[O^9B  
p^8JLC  
wZv-b*4  
文字与数字不一致words and figures differ z{6YC~  
>Me]m<$E;  
Za!w#j%h  
-SJSTO[/J  
支票
pruWO'b`  
l7Lj[d<n  
时间已过account closed ? : m
d  
5w-JPjH  
Ea4 * o  
n4>cERfa  
更改处应加盖印章alterations require initials A7(M,4`6  
XTj73 MWY  
jm>U6  
vfXJYw+6_  
=yh3Nd:u
 
 QSmJ`Bm  
时间已过effects not cleared x(vai1CrdH  
! o^Ic`FhS  
BVAr&cu  
O!];_q/  
停止付款payment stopped  i_y:4  
 0dh#/  
~BQV]BJ7  
}3sN+4  
支票毁损cheque mutilated /=trj5h  
\=8=wQv  
8{@`kyy|  
bx7\QU+  
汇款||寄钱to remit||to send money wDZ
  
b=_{/F*b?  
ixzTJ]yu  
|>@-grs  
寄票供取款||支票支付to send a cheque for payment !Y|8z\Q  
4 iKR{P6  
IwM8#6;S~  
2R] XH 0   
寄款人a remitter V*~423  
S"{GlRpd  
QnP {$rT  
Me<du& T  
收款人a remittee mb~./.5F  
4$F:NW,v:)  
+]_nbWL(%  
~xE=mg4le  
国外汇票foreign Bill f^u^-l  
_lNC<7+#h  
yFi6jN#~  
Wk,6) jS=}  
国内汇票inland Bill )ZN(2z  
Kny%QB
oiw  
@?Fx  
ret0z|  
跟单汇票documentary bill .`mtA`
N  
y]J3hKs  
`LE^:a:8,  
 ;fj9n-  
空头汇票accommodation bill ^aT;aP^l  
6QW<RXom  
#TIX_RXh  
VOg/VGJ  
原始汇票original bill 2J)74SeH  
PK_Fx';ke^  
VkWO}  
l`G(O$ct  
改写||换新票据renewed bill X:R%1+&*  

u\:rY)V  
*$JB`=Q  
pK<%<dIc  
即期汇票sight bill||bill on demand 6hLNJ  
j=FMYd8$y  
b#Jo Xa9  
(eki X*y  
…days after date||…days after date…日后付款 ~c! Rx'  
<8g=BWA  
^g70AqUc  
wInY7uBd!  
…months after date||…months after date…月后付款 Zo
'/^S  
g;(_Y1YQ  
lD9%xCo9(  
-J{Dxz  
见票后…日付款…days after sight||…days sight pn|p
(6  
4|FRg  

a5X`j
o  
DakLD~H;  
见票后…月付款…months after sight||…months sight 1 pa*T!  
1!X1wCT  
k\nH&nb  
-QN1oK@\mE  
同组票据set of bills t3pZjdLJd  
(QhGxuC  
V+peO  
C2CYIok$&  
单张汇票sola of exchange||sole of exchange %)BwE  
? 7/W>  
NY.}uZ  
*Kp}B}}J  
远期汇票usance bill||bill at usance ~g*Y, Y  
<9ePi9D(  
oSN8Xn*qr  
J 5Wz4`'  
长期汇票long bill *
^X#Eb  
C usV
W  
lTxY6vi  
5ze`IY  
短期汇票short bill fEHh]%GT`  
z\e>DdS  
+8Of-ZUx  
IRlN++I!  
逾期汇票overdue bill 1P(%9
 
wCV>F-  
#DQX<:u  
17WNJ  
宽限日期days of grace E}
]I%fi  
ls[Ls  
"L9C  
xN e_qO  
电汇telegraphic transfer （T.T） hq5NQi` %  
nu#aa#ex>  
eFt\D\XOW  
@*CAn(@#N  
邮汇postal order||postal note （Am.）||post office order||money order &sI,8X2a2  
4}.WhE|h  
q:TZ=bs^  
X*TuQ\T  
本票promissory note （P/N） ^^n+  
wrz+2EP`  
Bv2z4D4f+  
kb/|;!  
押汇负责书||押汇保证书letter of hypothecation [54@irH  
v(qV\:s}m  
66I|0_  
i0,%}{`  
副保||抵押品||付属担保物collateral security ,"P5D&,_  
ML=hKwCA  
#g@  
&eThH,w$2  
担保书trust receipt||letter of indemnity DCEvr"(  
T)b3N|ONB  
S 23S.]r  
JK@izI  
承兑||认付acceptance /W"Bf  
hg[l{)Q  
xaGVu0q  
r4;5b s6wm  
单张承兑general acceptance MILIu;[{#r  
ddUjs8VvJ  
pieU|?fQ  
S/@dkHI'  
有条件承兑qualified acceptance =q_&*'  
n.2E8m/  
iYO wB'z  
3R)cbwL  
附条件认付conditional acceptance a<OCO0irJ  
o7_MM
eQ4  
?RgU6/2  
+zFV~]b  
部分认付partial acceptance   A2g"=x[1@K