[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。   >$;,1N $bd  
会计报表statement of account 3Hhu]5  
 lLNI5C  
dp*E#XCr1  
c=4z+_K  
往来帐目account current h%Uq  
Z>ztFU  
w 9CX5Fg  
5O:4-}hz  
现在往来帐||存款额current accout 5ih5=qX  
8l>YpS*S^  
Z#s-(wf  
uUh6/=y  
销货帐account sales G
-Zn-I  
m%)S<L7 l  
;H"OZRQ  
@{@)gE  
共同计算帐项joint account .!_^< c6  
nSq$,tk(  
z]1g;j  
cC  TTjx{  
未决帐项outstanding account hj=k[t|g}  
Ba9"IXKH  
a #+;BH1  
[.nkNda5)v  
贷方帐项credit account||creditor account C0H@  
{5JYu  
,A>cL#Oe  
UW-` k1  
借方帐项debit account||debtor account 5)p!}hWs  
SQDc%I>b  
{&pBy  
j.KV:zJU  
应付帐||应付未付帐account payable P7;q^jlB  
kvam`8SeL  
S vW{1  
#kAk d-QY6  
应收帐||应收未收帐account receivable o X?~  
+"PME1  
{1'M76T  
2Kw i4R  
新交易||新帐new account UX)QdT45Mh  
|i - S}M  
Q-| |A  
Ss'Dto35Q  
未决帐||老帐old account 9oVprd>%@  
7lG,.W|  
k(_^Lq f-  
ky[^uQ>0  
现金帐cash account CjLiLB  
W(PNw2  
CA,2&v"  
zO6Sl[)  
流水帐running account 6tup^Rlo;$  
LEY k  
mxTuwx   
sh}eKwh  
暂记帐||未定帐suspense account Gvc/o$_  
]{=qdgJ  
cd)}a_9  
?P Mi#H  
过期帐||延滞帐overdue account||pastdue account Y2(,E e2  
3s_$.  
1"U.- I@  
C.+:FY.H  
杂项帐户sundry account h~k+!\  
6jz~q~ I  
Zu/1:8x  

&e5,\TQ  
详细帐单||明细表detail account O @{<?[  
.a}!!\@  
-p f9Wk  
-m Sf`1l0  
呆帐bad account R3E|seR  
pY (S]i  
zO3}c3D~q  
+aRHM H
 
会计项目title of account tdnd~WSR  
&u~%5
;  
1f0ma N  
kl#)0yqN0  
会计薄||帐薄account-book |JTDwmR
 
qz|xow/ns@  
iU4Z9z!  
4,:)%KB"V  
营业报告书||损益计算表account of budiness||business report )4 'yI*  
}1Pv6L(o)  
>;k~B  
!6`&0eY  
借贷细帐||交验帐account rendered  ie <m)  
q ?m<9`  
;f2<vp;U  
J24H}^~na  
明细帐account stated Ir3|PehB  
l#|M.V6G  
OCI{)r<O2m  
pe-%`1iC0>  
与…银行开立一户头to open an account with 0<]]q[ pr  
@jD#Tn-*  
[};?;YN  
E# *`u  
与…银行建立交易to keep account with #, rP1#?  
<"!'>ZUt  
!tuK.?q|l  
UUxP4  
继续记帐to keep account 0ZtH  
@gihIysf  
mH!\]fmR~  
N#7_)S[@0l  
与…有交易to have an account with ]H=P( Z-  
KZwzQ"Hl  
'd9cCQ}  
Sigu p#.p  
作成会计帐||有往来帐项to make out an account with 2w/qH4  
8iN@n8O  
txy'7t  
#oEq)Vq>g|  
清算||清理债务to make up an account aN~x3G  
a}7P:e*u  
r }Nq"s<  
]C$$Cx)Ex  
清洁帐目||与…停止交易to close ones account with jQ5FvuNOy  
r%^XOw<'  
fDZnC Fa  
H^8t/h  
结帐to close an account lu V_  
rvBKJ!b0  
cb9@ 0^-  
Bt"*a=t;  
清理未付款to ask an account||to demand an account 6>-Gi  
juBzpQYj  
"gq_^&  
u %&4[zb  
结清差额to balance the account with T1fX[R ^\  
$ 7uxReFZR  
B-aJn8>/  
2Jn?'76`  
清算to settle an account||to liquidate an account||to square an account ,\E5et4  
c
eNJXK  
dV+GWJNNE  
?+y# t?
 
审查帐目||监查帐目to audit an account _tVrLb7`s  
}t5pz[z
l  
q<?r5H5  
o1@. <Q+}  
检查帐目to examine an account &3'zG)  
?=\_U  
)\,hc$<=m  
BZ@v8y _TA  
转入A的帐户to charge the amount to As account He)dm5#fg  
vKNxL^x  
0+"P1/  
btIh%OM  
以计帐方式付款to pay on account C~:!WRCz  
-vBk,;^>  
-Khb  
RaY=~g  
代理某人||为某人on ones account||on account of one g;<_GL  
+0FmeM&`h_  
Q4&<RWbT^  
aW#_"Y}v'  
为自己计算||独立帐目on ones own account ?c#v'c^=h  
KiG/
XnS  
p4I6oS`/.  
i C\t@BVS  
由某人收益并负风险on ones account and risk||for ones account and risk ?kM53zbT#  
DSx D531[A  
SZ"^>}zl=  
fIc ra  
由某人负担for ones account||for account of one 'C|yUsBC  
N^&T5cAC  
y5bELWA  
E| =~rIKN  
按某人指示||列入某人帐户by order and for account of one OgBZoTT  
@X*r5hjc  
&y=~:1&f  
-YP>mwSN?  
列入5月份帐目for May account h`$2/%?  
IEJ
p!P,E  
xT1{O`  
D^W?~7e^r  
编入某中帐项下to pass to the account of||to place to the account of ;R.l?Bg  
)t$|'c}  
3RTraF  
_fQBXG2  
寄出清算书to send in an account||to send in render an account :ift{XR'  
3Q"4-pd  
7A[`%.!F6  
d6hso  
支票薄cheque book Nm]\0m0p-  
;qT7BUh(%  
^atB
f![  
d>qxaX;  
支票陈票人cheque drawer z!6:Dt6^  
bbO1`b-  

/K]< 7  
Z*(lg$A9M  
持票人cheque holder sj?7}(s  
] 1<O [d  
*qm@;!C  
L'Fy\K\  
不记名支票cheque to bearer||bearer cheque g+98G8R  
zWh[U'6  
-dn\*n5  
ndIU0kq3  
记名支票||认人支票cheque to order ]h$,=Qf hD  
yy6?16@  
ard<T}|N  
SlZ>N$E  
到期支票antedated cheque *0`oFTJ  
,@Izx  
6M`N| %  
CS*wvn;.  
未到期支票postdated cheque ^#4?v^QNh  
F
hn=}7|4q  
DEw_dOJ(  
!~&vcz0>)9  
保付支票certified cheque uE6;;Ir#mF  
HwH Wi  
/8SQmh$+e  
a9GLFA8Vq  
未获兑现支票，退票returned cheque Z)zWfv}  
-B-nTS`  
3S'j uHTe  
@{Q[M3l  
横线支票crossed cheque }bVWV0Aeim  
TKsze]/q  
kgvB80$4  
x_oL~~@  
普通横线general crossing ^vjN$JB  
)k8=< =s  
YolO -5  
lFNf/j^Z  
特别横线special crossing lr[a~ca\  
pCQB<6&1N  
38
%xB<Y  
Gw$sL&1m\  
空白支票blank cheque y4HOKJxI  
,f4mFL0~N  
%7PprN0>  
;u'mSJI'  
失效支票，过期支票stale cheque T7AFL=  
e4V4%Q
w  
bqXCe\#  
V6,D ~7  
普通支票open cheque Ok+zUA[Wu  
rdsm /^,s  
:4"SJ  
VJX{2$L  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eiJO;%fl>l  
,*2%6t`N?  
Ds$8$1=L=k  
\guZc}V]:\  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges u , %mVd  
~a[]4\m;  
mAFqA  
/vl ]Oa&U  
支票换现金||兑现to cash a cheque hv'~S  
,#1 ke  
^A
^,/3  
I72UkmK`  
清理票款to clear a cheque /LM*nN$%  
~y}M GUEC  
\`#;J?Y|`F  
[IVT0 i  
保证兑现to certify a cheque &+-Z XN  
Tv<iHHp  
(XJehdB0  
ei;
wT  
填写支票数额to fill up a cheque 2 *
Uwp;0  
)^uLZMNaI  
ch<Fi%)  
U`JzE"ps]  
支票上划线to cross a cheque K6kPNi  
e_+`%A+-  
v#.FK:u}  
xDu11W+g  
开发支票to make out a cheque +vkqig  
yUQ;tTI  
kwdmw_  
(|Am  
签发支票，开立支票to draw a cheque||to issue a cheque -gh',)R  
%5*gsgeI  
=1lKcA[z  
tnbaU%;|J  
透支支票to overdraw a cheque j3VM!/  
__c:$7B/4U  
j4le../N  
?6B)Ek,'X?  
背书支票to endorse a cheque n<Z;Xh~F  
@QtJ/("&WC  
EuqmA7s8A  
2GcQh]ohc  
请付票款||清付票款to pay a cheque||to honour a cheque  x;LyR  
\~Zj](#  
B8 -/C\  
a
=gTGG"9  
支票退票to dishonour a cheque 673v   
=2bW"gs I  
\SnW(,`oX  
Wt"@?#L  
拒付支票to refuse a cheque gE J mMh  
+H_Jr'/  
/^qCJp`  
bOux8OHt*  
拒付支票to stop payment of a cheque DTN@b!  
*(L4
rK\2  
h|dVVCsN  
g8mVjM\B;  
提示要求付款to present for payment VZF/2d84&w  
<8!mmOK1  
][:6En}  
4XQv  
见票即付持票人payable to bearer 9M~EH?>+[  
a<sEdp  
QY-P!JD  
XcaY'k#  
支付指定人payable to order x 3#1  
)rz
4IfE  
z]Z>+|  
%B3E9<9>U  
已过期||无效out of date||stale Xgd!i}6Q  
XYWGX;.=  
G?e,Q$  
O~9 %!LAu  
请给出票人R/D||refer to drawer *f.eyg #  
q>r9ooN  
I o7pp(  
=]\,I'  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sL~TV([6/  

H y|$7]1  
~m[^|w  
+f+x3OMX3  
文字与数字不一致words and figures differ >t'/(y  
fV Ah</aZ  
SYB
} e  
waQNX7Xdn  
支票 r YeFYPS  
v/8K?$"q  
时间已过account closed kE,~NG9P
  
o9#  
R"!.|fH6  
7&:gvhw  
更改处应加盖印章alterations require initials eek5Xm  
q*@7A6:FV>  
)1lR;fD  
er,R}v  
g!V;*[  
]Tf.KUm  
时间已过effects not cleared Ngu +V  
}a"T7y23  
:"3WC
B  
]$4 k+)6  
停止付款payment stopped C:_!zY'z  
K;_p>bI5  
G|'DAj%  
y{s?]hLk
 
支票毁损cheque mutilated st|$Fu  
X/];*='Q  
ZBdZr  
b@Ik c<  
汇款||寄钱to remit||to send money V (= ~p[  
(".`#909  
`;*Wt9  
Mm:6+  
寄票供取款||支票支付to send a cheque for payment I(s\ Q [  
|Ag~k? QC  
yps7MM-r  
`T{{wty  
寄款人a remitter aa.EtKl  
6*S|$lo9B  
2!-ZNd:(+  
nDkyo>t .  
收款人a remittee XtNe) Ry  
zW!3>(L/  
9&g//JlD  
?Re@`f+*  
国外汇票foreign Bill 8QE0J$d5  
&tj0Z:  
p;"pTGoWi  
gZM\RJZ_  
国内汇票inland Bill pTST\0?  
{Lk~O)E  
8 %Lq~lk  
?M;2H{KG:  
跟单汇票documentary bill YnNB#x8|  
gvr"F  
uPsn~>(4  
&0It"17Ej  
空头汇票accommodation bill & AU%3b  
XGFU *g`kq  
KY!  
tU}CRh  
原始汇票original bill zob^z@2  
/wljbb/s  
go|/I&
  
SWz+.W{KQ"  
改写||换新票据renewed bill NC>rZS]  
%Fa/82:- "  
@rRBo:0%  
[~W"$sT  
即期汇票sight bill||bill on demand 8
%_XJyg  
(i.MxGDd  
2rB$&>}T  
'D1 T"}  
…days after date||…days after date…日后付款 ;'`T  
hWJ\dwF  
^e"BY(  
SJ6lI66OX  
…months after date||…months after date…月后付款 I')URk[  
2L[/.|  
L oe!@c  
pT>[w1Kk^  
见票后…日付款…days after sight||…days sight z[M LMf[c  
ua/A &XQx  
N0O8to}V  
jJQ6]ucwa  
见票后…月付款…months after sight||…months sight qx18A  
rqxoqcZ  
V9`VFO  
uH^/\  
同组票据set of bills ~=lm91W   
ctTg-J2.  
9.m_ 3"s  
Sqed*  
单张汇票sola of exchange||sole of exchange $z1u>{  
N|O/3:P<,U  
IiHl"2+/  
:UoZ`O~  
远期汇票usance bill||bill at usance \L}Soe'  
B# |w}hj  
^o,P>u!9  
Y#{ L}  
长期汇票long bill 8
9v9BWF  
!>TVDN>  
WogJ~N,d53  
KqG:o+V=  
短期汇票short bill ^Y
8?iC<+  
S;kI\;  
Yz us=  
G%Hr c  
逾期汇票overdue bill g>12!2}  
eGHxiC  
w= |).qQ]  
f> k]{W Y  
宽限日期days of grace 0.'$U}#b  
<.HX_z3l  
Di5eD,N  
Obgn?TAVX  
电汇telegraphic transfer （T.T） {f((x1{HZx  
v#q 7hw=  
'`p#%I@  
QFY1@2EC  
邮汇postal order||postal note （Am.）||post office order||money order Y #E/"x%+  
\HF|&@}hU  
7m~.V[l
1  
yw `w6Z3K  
本票promissory note （P/N） ~2@+#1[g8z  
>B<jR$`6@  
.t*MGUg  
V|e
9G,z~A  
押汇负责书||押汇保证书letter of hypothecation =+%QfuK  
m/O u $  
JWoNP/v6  
@W[`^jfQ  
副保||抵押品||付属担保物collateral security J,Du:|3o  
\2KwF}[m  
Jte:U*2  
a'u:1C^\  
担保书trust receipt||letter of indemnity Tf(-Duxz  
uDvZ]Q|.  
Xb6X'rY  
:c[iS~ ~Y  
承兑||认付acceptance 7TD%vhbiwi  
Y> ElE-  
hg
[ob+"  
{Z%4Pg  
单张承兑general acceptance LI1OocY.]  
HJWk%t<  
8MqKS}\H  
.`*h2  
有条件承兑qualified acceptance g
\^7
Q  
o|u<tuUW  
~iI4v#0  
`d]D=DtH  
附条件认付conditional acceptance ,'w9@A  
RG[b+Qjn  
V_+XZ+7Lx}  
{ZQ|Ydpk  
部分认付partial acceptance   S bI7<_