[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。   "!P3R1;%  
会计报表statement of account Ty\R=y}}  
Y Uc+0  
,pfG  
S}3fr^{.  
往来帐目account current 2DrM3ZU8  
\w>y`\6mX  
"Y.tht H  
2|y"!JqE1  
现在往来帐||存款额current accout m 0C@G5  
c]-<vkpV  
TqQB@-!  
K3&qq[8.e  
销货帐account sales c]<5zyl"j1  
wu6;.xTLl  
Wb_J(!da  
M ?4 9TOQA  
共同计算帐项joint account .LZ?S"z$w  
r6Dz;uz  
bs&4
3A
e  
h4}84}5d  
未决帐项outstanding account ]cvwIc">  
]q[D>6_  
GA)`-*.R  
8`{:MkXP  
贷方帐项credit account||creditor account }tu C}  
S?LQ u  
}&D WaO]J7  
T{^rt3a  
借方帐项debit account||debtor account v~C Czg  
c#]4awHU  
lFj]4  
S+6.ZZ9
c  
应付帐||应付未付帐account payable G_tCmu\  
\l0[rcEf  
V &T~zh1  
Kw
^7>\  
应收帐||应收未收帐account receivable n&/ `  
VGN5<?PrN  
Ee#q9Cx^J  
H41?/U,{  
新交易||新帐new account ;;t yoh~t  
4"ZP 'I;  
I 34>X`[o  
(mB&m@-N  
未决帐||老帐old account VQ@  
 /maJtX'  
Yh7t"=o  
?j.,Nw4FC  
现金帐cash account yPp9\[+^j  
d-ko ^Y0  
1GRCV8"Z^  
!BF; >f`  
流水帐running account >'
$Mp<  
q i;1L Kc  
o+'6`g'8  
1+s;FJ2}  
暂记帐||未定帐suspense account fHFE){  
O0.*Pmt  
4Nsp<Kn>  
W<g1<z\f  
过期帐||延滞帐overdue account||pastdue account <5051UEu  
!Uo4,g6r+  
|BXg/gW  
}K(TjZR  
杂项帐户sundry account mf r|:i  
F^:3?JA_  
N!}f}oF  
I?CZQ+}Hq  
详细帐单||明细表detail account oB7_O-3z  
W>r+h -kR  
;$4\e)AB  
@0''k  
呆帐bad account SXh-A1t  
=3P)q"  
TWTb?HP  
{.Jlbi9!  
会计项目title of account 3v-~K)hl?  
%cn<ych G  
(ZlU^Gw#UB  
sI2^Qp@O1  
会计薄||帐薄account-book KI.hy2?e  
omx=  
.%-8 t{dt  
Hl=xW/%6y  
营业报告书||损益计算表account of budiness||business report *- X[u
:  
53h0UL  
dE3) |%  
bN.Pex  
借贷细帐||交验帐account rendered HzJz+ x:  
6A ah9  
lB4WKn=?Kl  
7 tp36TE  
明细帐account stated *Pr  )%  
"dlVk~  
zQ PQ  
xIn:ZKJ'  
与…银行开立一户头to open an account with K=&>t6s<  
pj(,Zd[47  
`]aeI'[}R  

(@YG~0  
与…银行建立交易to keep account with -?a 26o%e  
k?}Zg*  
,zc(t<|-y  
O/
LXdz0B  
继续记帐to keep account <VE@DBWyl~  
Wp,R^d  
d;>QhoiL  
AXB7oV,xt  
与…有交易to have an account with uAk.@nfiEv  
7EJ+c${e.-  
X>^fEQq"  
=~ gvZV-<  
作成会计帐||有往来帐项to make out an account with 6\t@)=C,Q  
Xa&kIq}(g  
<3 uNl  
VU#7%ufu&  
清算||清理债务to make up an account PY'2h4IL  
y`Z\N   
TA\vZGJ('  
c@Is2 9t*  
清洁帐目||与…停止交易to close ones account with ,%y/kS]  
{`_i`  
+7a6*;\ y  
4ppz,L,4  
结帐to close an account  :11 A  
zm# ?W  
qgB_=Q#E  
n{jGOfc  
清理未付款to ask an account||to demand an account /_.|E]  
&&%H%9  
YkADk9fE  
}0 ?3:A  
结清差额to balance the account with 3c%c aK  
>GuM]qn  
iRBfx  
]@TCk8d$0  
清算to settle an account||to liquidate an account||to square an account 3U}%2ARo_  
; @X<lCk  
{h4E8.E  
DfB7*+x{  
审查帐目||监查帐目to audit an account ';"VDLb3  
YZ7.1`8  
d=^z`nt !R  
Xc.`-J~Il  
检查帐目to examine an account {[F A#  
sq]F;=[5  
zeRyL3fnmb  
[B3RfCV{  
转入A的帐户to charge the amount to As account .]Z"C&"N]  
Ca-j?bb!  
{+Jv+J9  
$Q0n  
以计帐方式付款to pay on account Va8&Z  
QL*IiFR  
t,'<gI
 
6:2vP NF  
代理某人||为某人on ones account||on account of one ^@]3R QB  
>dT*rH3w  
ce(#2o&`  
N g,j#  
为自己计算||独立帐目on ones own account _cwpA#x`}  
K^[?O{x^B  
Gh
$^{  
%znc##j)q  
由某人收益并负风险on ones account and risk||for ones account and risk g&.=2uP  
PW4q~rc=:  
SX*RP;vHy  
W9)&!&<
o  
由某人负担for ones account||for account of one ~s{$WL&  
E'8;
10s  
Dzbz)Zst  
3a|\dav%  
按某人指示||列入某人帐户by order and for account of one Ep}s}Stlr}  
KTv$  
{b{s<@?  
s@C}P  
列入5月份帐目for May account `{Ul!  
-HuA \0J  
/(LL3cZK  
<QvOs@i*  
编入某中帐项下to pass to the account of||to place to the account of Mfs?x a  
t^L]/$q  
j#6.Gq  
9VT;ep  
寄出清算书to send in an account||to send in render an account 2?x4vI np;  
ME d WLFf  
S[N5 i
kg  
#
b`ke/P  
支票薄cheque book u4j5w  
b]y2+A.
n  
~m |BC*)  
M`>E|"<  
支票陈票人cheque drawer % `3jL7|  
M}Sv8D]I  
26nx`w?j(  
$^P0F9~0  
持票人cheque holder VE24ToI?W"  
z@Y;r=v  
#F#%`Rv1  
C]#,+q*  
不记名支票cheque to bearer||bearer cheque v1[29t<I!  
ys~x$  
*or(1DXP8  
"fI6Cpc  
记名支票||认人支票cheque to order d5.4l&\u  
68 sB)R  
w@b)g  
yw!{MO  
到期支票antedated cheque Fp:'MX  
E3i4=!Y  
w &(ag$p'  
_^;Z~/.  
未到期支票postdated cheque <N)oS-m>  
T|p"0b A  
liZxBs :%i  
[ ~ fraK,)  
保付支票certified cheque ^_6|X]tz1T  
g*Ph
v|kI  
rZF*q2?  
)%TmAaj9d  
未获兑现支票，退票returned cheque U{mYTN*:j$  
~N4m1s"  
&]Tmxh(  
Eci\a]  
横线支票crossed cheque 5P bW[  
UKGPtKE<  
ctQ/wrkU  

Ry&6p>-  
普通横线general crossing  " bG2:  
8ag!K*\V<  
WH\d| 1)  
+@UV?"d  
特别横线special crossing @Qe0! (_=  
pH;%ELZ  
637: oT_`O  
4H/OBR  
空白支票blank cheque _1^'(5f$  
~DWl s.  
#yen8SskB  
@EAbF>>  
失效支票，过期支票stale cheque qs6aB0ln  
f$( e\++  
\vNU,WO  
AA_%<zK  
普通支票open cheque <@}9Bid!o  
bt *k.=p  
N`i/mP  
nN;u,}e  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =N@t'fOr  
~[: 2I  
/reX{Y  
CLSK'+l  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ac6=(B  
Vl]>u+YqE  
p_ =z#  
<3iMRe  
支票换现金||兑现to cash a cheque E^PB)D(.  
?%86/N>  
^.tg7%dJ  
0x7'^Z>-oe  
清理票款to clear a cheque dx]>(e@(t{  
^8tEach  
R]dg_Da  
ex|F|0k4}  
保证兑现to certify a cheque Cw%{G'O  
fM }#ON>Z  
?"FbsMk.d  
.hiSw  
填写支票数额to fill up a cheque tkhCw/  
;jPXs  
VL^EHb7  
+(*DT9s+  
支票上划线to cross a cheque a?.=V  
_wcNgFx  
H]!"Zq k  
&zhAh1m  
开发支票to make out a cheque Jwp7gYZ  
!BI;C(,RL  
tgaO!{9I?  
Q&&@v4L  
签发支票，开立支票to draw a cheque||to issue a cheque WHI`/FM  
"L1Zi.)  
z2c6T.1M  
{$r[5%L\H  
透支支票to overdraw a cheque F?cK-.  
DMS!a$4  
F /Pep?'  
#%s#c0TX  
背书支票to endorse a cheque "j-CZ\]U|  
q;U,s)Uz^  
f5k6`7Vj]  
nm+s{  
请付票款||清付票款to pay a cheque||to honour a cheque 8f7>?BUS,  
kLY ^!  
C>~TI,5a3  
K#xvu1U  
支票退票to dishonour a cheque fV:83|eQ  
b\ PgVBf9  
m6 8*y;#  
IAEAhqp  
拒付支票to refuse a cheque w*!aZ,P  
]d`VT)~vje  
jIF |P-  
DN/YHSYK  
拒付支票to stop payment of a cheque &?vgP!d&M  
W`&hp6Jq  
P&q7|ST%N  
 9 akH  
提示要求付款to present for payment m3ff;,  
.G^YqJ 4  
+)?J #g  
'!$%> ||S  
见票即付持票人payable to bearer qa6,z.mQ  
d 1kJRJ   
0g\(+Qg^  
1sCR4L:+  
支付指定人payable to order -![|}p
X  
}-fl$j?9E  
};g"GNy  
MW{8VH6+  
已过期||无效out of date||stale `W-Fssu  
.mAjfP*  
oRzi>rr  
p:%loDk  
请给出票人R/D||refer to drawer kW (B
kuc)  
EzIGz[
 
VD:/PL  
Ru~j,|0r4  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nOz.G"  
05k0n E  
N&pCx&  
g*"P:n71  
文字与数字不一致words and figures differ 2m[<]$  
gNhQD*+>{  
m6djeOl  

eY\ yE"3  
支票 ? qA]w9x  
EZj9wd"u  
时间已过account closed
9C\Fq-  
Faf&U%]*`  
'=6\v!  
"Pf~iwfw  
更改处应加盖印章alterations require initials O<\@~U  
\15nSB  
YF:L)0H'O  
c=+!>Z&i$G  
^VACf|0  
rt|7h>RQ  
时间已过effects not cleared F/A|(AH'  
ow#1="G,=  
,=:D  
Bnd [X  
停止付款payment stopped ~=
-RK$=  
+@:x!q|^  
hG:|9Sol,  
7`YEH2  
支票毁损cheque mutilated =>dGL|  
$pudoAO  

0AV c  
e,5C8Q`Z  
汇款||寄钱to remit||to send money QVE6We  
,=mS,r7  
sse.*75U  
-S+zmo8  
寄票供取款||支票支付to send a cheque for payment - CWywuD  
&=k,?TJO>  
EU/8=JA1  
TBrPf-Xr  
寄款人a remitter "x /OIf  
fiN3xP]V  
$<|lE/_]  
D^;*U[F?  
收款人a remittee ~w;]c_{.b  
y tf b$;|  
A &9(mB  
!'*c
s g  
国外汇票foreign Bill O8W7<Wc|z  
{?}*1,I  
fQ=MJ7l  
e<#DdpX!H~  
国内汇票inland Bill "h7tnMS  
n7YEG-J  
^+9sG$T_EV  
kY&h~Q  
跟单汇票documentary bill v^7LctcVm  
e~T@~(fft  
s{4\xAS>  
&h,5:u  
空头汇票accommodation bill aRJ>6Q}  
A=-F,=k(!/  
OcSEo7W  
2.X "f  
原始汇票original bill :ECi+DxBK  
0G2g4DSKD  
%,*G[#*&  
`j9$T:`  
改写||换新票据renewed bill 9r2IuS0  
:p4"IeKs  
 l"zUv  
X}6#II  
即期汇票sight bill||bill on demand V8~jf-\$b  
x4#T G  
Jj^G WZRu  
9=/N|m8.  
…days after date||…days after date…日后付款 Fequm+  
*}):<nB$^  
$,hwU3RVxc  
"XLe3n   
…months after date||…months after date…月后付款 sF+=KH  
=N|kn<h4  
l48k<  
9(!]NNf!  
见票后…日付款…days after sight||…days sight il:nXpM!  
2n`Lg4=  
Sb:T*N0gS  
0X(]7b&~R  
见票后…月付款…months after sight||…months sight L{ymI)Y^  
8)\M:s~7&  
[W,-1.$!dM  
n!He&  
同组票据set of bills :<~7y.*O{  
i$-#d
c2qY  
3|Y!2b(:?  
C6&( c  
单张汇票sola of exchange||sole of exchange WIh@y2&R  
`$z)$VuP  
nD,{3B#  
u>Ki$xP1  
远期汇票usance bill||bill at usance _hCJ|Rrln  
C
a$c;  
5QWNZJ&}d  
Pcu|k/tk  
长期汇票long bill
Nl8 gK{  
 c!uW}U_z  
fV ZW[9[  
QlW=_Ymv{  
短期汇票short bill f8:$G.}i  
-0,4egj3  
`!w^0kZ  
Eo{EKI1  
逾期汇票overdue bill 4^!4eyQ^  
K
v+Bfh  
!g0cC.'  
IvW@o1Q  
宽限日期days of grace CJqc\I~  
KC&`x|  
->yeJTsE9  
(buw^ ,NwZ  
电汇telegraphic transfer （T.T） ;WI]vn  
mPmB6q%)]  
+*t|yKO>[  
e!o(g&wBj  
邮汇postal order||postal note （Am.）||post office order||money order $+:(f{Va*  
D&[Z;,CHMA  
4S *,\q]q  
^&:'NR  
本票promissory note （P/N） M g!ra"  
} 21j  
|ft:|/^F&  
o1YU_k<#  
押汇负责书||押汇保证书letter of hypothecation U4_"aT>My  
_IYY08&(r  
~+m,im8}  
6D9o08  
副保||抵押品||付属担保物collateral security ~Ob8i1S>  
+?e}<#vd'?  
,z66bnjO  
5a$$95oL  
担保书trust receipt||letter of indemnity YMAQ+A!  
` 45d"B I  
Y(GW0\<  
C.E[6$oVc  
承兑||认付acceptance B/Ba
5z"r$  
~R!gJTO9  
uiK:*[  
Jn,w)Els  
单张承兑general acceptance {aJz. `u\  
n|]N7 b'  
j<$R4A1  
<R~KM=rL  
有条件承兑qualified acceptance *tAqt2{48  
p}8ratmN  
[s %\.y(q  
)@c3##Zp)  
附条件认付conditional acceptance .cw=*<zeg  
B&nw#saz.  
qP`?M\!O  
$SF3odpt  
部分认付partial acceptance   4sd-zl$Of