[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。   D)Jac@,0  
会计报表statement of account 1/?K/gL  
BV}sN{  
kcMg`pJ4<  
QDb8W*&<  
往来帐目account current g{K
 \  
_E/  
RfT)dS+rAh  
s={IKU&m[  
现在往来帐||存款额current accout Gj[5ew?@  
-%V~1  
f<'D?d)L^  
vM:c70=  
销货帐account sales mDuS-2G=D  
Mfdkv J'  
 <$K7f  
38:5g_  
共同计算帐项joint account 4jjo%N  
kD) ]\  
\#F>R,  
s;sr(34  
未决帐项outstanding account TS=U%)Ik  
##Qy6Dc  
sNMF(TY  
>q ,Z*s>?  
贷方帐项credit account||creditor account 6X!jNh$oF  

z&jASL  
Oa M~rze  
BE54L+$p  
借方帐项debit account||debtor account 53^3..E|  
JLg/fB3%  
N0 mhgEA  
)a%E $`  
应付帐||应付未付帐account payable ^}J,;Zhu5  
z>'vS+axV  
[EK^0g
 
E[BM0.#bZ  
应收帐||应收未收帐account receivable G+I->n-s4  
i8f+woZL  
yDj'')LOQg  
o5m]Gqa  
新交易||新帐new account E*s _Y  
b%0@nu4  
(aq-aum-I  
TpdYU*z_Br  
未决帐||老帐old account j*d+WZm8-g  
0vMKyT3 c  
Mh{;1$j#  
#Kx @:I  
现金帐cash account
[e{D  
z<J2e^j   
$)KNpdXh  
w?Cho</Xu  
流水帐running account aNwx~t]G
 
:lK8i{o  
D<WGau2H  
H;ujB \+  
暂记帐||未定帐suspense account a :cfr*IsK  
bX
qTc2>=  
8I<j"6`+Q  
H wz$zF+R  
过期帐||延滞帐overdue account||pastdue account !\'HKk~V  
Lg7dJnf  
&[N_{O|  
F
zn!  
杂项帐户sundry account vN~joQ=d  
R0|4KT- i  
FL&L$#X  
i<q_d7-W'  
详细帐单||明细表detail account ~4xn^.w  
k`s_31<  
=?N$0F!  
+"|TPKas  
呆帐bad account _SH~.Mt_!  
~B7<Yg  
]LMtZUz  
>X5RRSo  
会计项目title of account  lsgZ  
;q#Pl!*5  
z(#dL>d$'  
(nYGN$qC9  
会计薄||帐薄account-book 9%m
^^OOf  
}Nma %6PfV  
=Q6JXp  
~D`  
营业报告书||损益计算表account of budiness||business report n]>L"D,  
V >~\~H2Y  
def\=WyK  
2(P<TP ._E  
借贷细帐||交验帐account rendered Ri*mu*r\}  
9V;A+d,  
Jyp7+M]  
E `V?I o  
明细帐account stated Fc|N6I'o  
: 4LWm<P  
A+z}z@K  
NFf`V  
与…银行开立一户头to open an account with 1bjWWNzQA  
Zq:c2/\c}  
3-
)R '  
UMHFq-  
与…银行建立交易to keep account with i1!Y{  
Q;kl-upn~8  
' ?EG+o8  
hfs QAa  
继续记帐to keep account 7/dp_I}cO  
;.7]zn.X]2  
NFI~vkk'G  
tD]vx`0>  
与…有交易to have an account with q0@b d2}  
sfsK[c5bm  
9 $zx<O  
Rj-4K@a8#N  
作成会计帐||有往来帐项to make out an account with \M~uNWv|  
^%qQ)>I=j  
i GNZC{  
/km0[M  
清算||清理债务to make up an account u89Q2\z~"M  
GZ.KL!,R!  
MF+F8h>/  
_SQ]\Z  
清洁帐目||与…停止交易to close ones account with mBQpf/PG  
]^<\a=U  
> ".@;  
=D)ADZ\<r  
结帐to close an account @IOl0db  
?h,. 1Tb  
F
hQb9\g  
t"YN:y8-  
清理未付款to ask an account||to demand an account |Gr@Mi5  
'a>D+A:  
)-25?B  
xsU3c0wbr8  
结清差额to balance the account with N3wy][bo  
<|hrmwk|  
n/YnISt  
)#sN#ZR$  
清算to settle an account||to liquidate an account||to square an account sY?sQ'E2]  
rVp^s/A^;  
6xu%M&h t  
WZ UeW*#=  
审查帐目||监查帐目to audit an account h7AO5"6  
[C@Ro,mI  
HstL'{&,-m  
bb$1zSA  
检查帐目to examine an account _WI~b  
nPH\Lra  
7?\r9bD  
(N5"'`NZA  
转入A的帐户to charge the amount to As account )M8@|~~  
Q+Eqaz`  
97pnq1b  
)))AxgM  
以计帐方式付款to pay on account cG4}daK]d  
W >|'4y)  
7**zO3 H  
[YJ*zO  
代理某人||为某人on ones account||on account of one V>ZDJW"G!  
EF;B)y=  
Wj, {lJ,  
#;UoZJ B  
为自己计算||独立帐目on ones own account P@Vs\wAT  
m;PTO$--  
IG~ Zxn1o  
>E WK cocM  
由某人收益并负风险on ones account and risk||for ones account and risk S5~(3I )v  
C}\kp0mz  
JC}T*h>Ee  
%h v-3L#V  
由某人负担for ones account||for account of one [5Zi\'~UH)  
ML%JTx0+Z  
|RD E/  
mFE7#OM  
按某人指示||列入某人帐户by order and for account of one +y][s{A  
%m$t'?  
sR| /s3;  
@Y#TWt#  
列入5月份帐目for May account J$-1odL0Z  
T;i+az{N:V  
z]j_,3Hff  
;`Z>^.CB  
编入某中帐项下to pass to the account of||to place to the account of r$%,k*X^ k  
ZT+{8,  
{(h!JeQ  
h>n<5{zqM  
寄出清算书to send in an account||to send in render an account Yd<q4VJR  
"C]_pWk  
Fh^Ax3P(  
T?8N$J  
支票薄cheque book RZI4N 4o  
G88 g@Exk  
K<"Y4O#]  
N#
vV;
 
支票陈票人cheque drawer .T7S1C $HP  
MT.D#jv&  
aP +)  
uh~,>~a|  
持票人cheque holder ~`VD}{[,B  
N x/_+JWje  
9'h4QF+Y  
I)f54AX  
不记名支票cheque to bearer||bearer cheque 3?yq*uE}  
@4j!M1}4  
|FZIUS{]  
'U4@Sax,  
记名支票||认人支票cheque to order l1}HJmom
 
4CioVQdj  
/PtmJ2[  
~@EBW3>~5  
到期支票antedated cheque 1EA}
[x  
qvN 5[rb  
!8OUH6{2  
Tg#%5~IX  
未到期支票postdated cheque =VDtZSa!$^  
aZYs?b>Gm  
l|~SVk|  
~(d#T|ez  
保付支票certified cheque #6qLu  
HXRK<6k$  
I=wA)Bli1p  
? Eh)JJt  
未获兑现支票，退票returned cheque "(SZ;y  
j{;IiVHnR  
5SmgE2}  
isV9nWo$  
横线支票crossed cheque j?9fb  
NW@guhK.  
@1G`d53N  
he1W22  
普通横线general crossing 9_\1cSk'  
&&{_T4  
gIaPS0Q
 
dnUiNs8  
特别横线special crossing "ku ?A^f  
P*sb@y>}O  
Xu#K<#V  
*[[TDduh&  
空白支票blank cheque Dh{sVRA  
?*)wQZt;  
'9#h^.
  
z2.ZxL"*  
失效支票，过期支票stale cheque @+ U++  
F B7.b  
m;"dLUb  
gay6dj^  
普通支票open cheque \%011 I4  
ITu5Y"x  
H@pF 3gh  
%["V "{ z  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dk4|*
l-  
;NeN2|I]  

CNF3".a  
4w-P%-4  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3"J85V%h]n  
orzy&4  
8rA?X*|S!  
gXI8$W>  
支票换现金||兑现to cash a cheque BSib/)p  
a4iq_F#NF  
>rb8A6  
^%r>f@h!L  
清理票款to clear a cheque > : ;*3  
Swg%[r=p=  
"G3zl{ ?GP  
lwuslt*E/  
保证兑现to certify a cheque L 2:N@TP  
O'} %Bjl  
z4yV1  
-^%YrW gd?  
填写支票数额to fill up a cheque oDEvh NT  
d;9F2,k$w  
>m; *Zk`  
urK[v  
支票上划线to cross a cheque 7-Yn8Gq  
9!06R-
h  
hB)TH'R{:  
R8<'m
 
开发支票to make out a cheque XY1eeB-  
Lu@'Ee!>G  
/Sag_[i  
h (1 }g/  
签发支票，开立支票to draw a cheque||to issue a cheque ^7 oXJu=  
"dO>P*k,  
z1u1%FwOfM  
6
#rj3^]  
透支支票to overdraw a cheque S=bdue  
$rG~0  
IT\lkF2  
PLmf.hD\  
背书支票to endorse a cheque )+ss)LEC  
:UgCP ~Y  
c/q -WEKL  
;.<0lnV  
请付票款||清付票款to pay a cheque||to honour a cheque (?7=$z!h  

^5yFb=2  
BCK0fk~  
_PR><L_  
支票退票to dishonour a cheque -Ob 89Z?2A  
Mmu>&C\  
|tkhsQ-;  
7sci&!.2`  
拒付支票to refuse a cheque ~20O&2  
a8Q=_4 l  
CI };$4W~  
\:/: S"-  
拒付支票to stop payment of a cheque tL!R^Tf  
jml 4YaGZ  
&b#O=LF  
qd7 86~  
提示要求付款to present for payment 2 }^fhMS  
oL2 a:\7  
s$s]D\N  
V!Q1o!J  
见票即付持票人payable to bearer -`
o22G3w  
#~SQujgB  
i!!1^DMrw  
eaI!}#>R+  
支付指定人payable to order Ew|VDD(.  
DgQw9`WA  
LS=HX~5C  
)Bq~1M 2  
已过期||无效out of date||stale E9L)dMZSpj  
1~HR;cTv=  
:i4>&4j  
p+;[i%`  
请给出票人R/D||refer to drawer Z,~EH  
?1z." &  
xgi/,Nk '  
wlM"Zt  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +H7lkbW
  
7;UU
S1  
T@ [
*V[  
x-:a5Kz!  
文字与数字不一致words and figures differ qDQ$Zq[  
D-[`wCa,  
%z(nZ%,Z  
$ 'B0ZL  
支票 kAEm#oz=g  
ZPT6 pJ  
时间已过account closed L%[om c?  
Myj 68_wf  
f,?P1D\  
u49
v,,WGw  
更改处应加盖印章alterations require initials .7ZV:m  
="$9 <wt  
)PRyDC-  
d8|bO#a%9  
z4snH%q  
d
JZMzn  
时间已过effects not cleared Wn(pz)+Y  
Q.q'pJ-  
<23oyMR0  
uIG,2u,  
停止付款payment stopped pV>M,f  
!z !R)6  
<mm.b  
liW0v!jBo  
支票毁损cheque mutilated poqcoSL"}  
j0p'_|)(  
J!$q"0G'WT  
>Jl(9)e  
汇款||寄钱to remit||to send money <5s51b <  
z9k3@\ 7  
j XBAo  
#|\NG  
寄票供取款||支票支付to send a cheque for payment )F\tU  
,qS-T'[v,(  
E1U~ew  
: GZx-   
寄款人a remitter >Cb[  
(RP"VEVR  
fa7I6 i  
*(%]|z}]m  
收款人a remittee 2L#$WuM~^  
l .8@F  
d]JiJgfa%  
;+%(@C51GE  
国外汇票foreign Bill w`kn!k8  
J1waiOh  
[xF(t @p  
k^ CFu  
国内汇票inland Bill 6!|-,t><  
 a=<l}`*  
f?_UT}n  
 6j FD|  
跟单汇票documentary bill os<B}D[  
iWbrX1 I+  
9sQ4 $  
> .L\>  
空头汇票accommodation bill T)"B35  
<,%qt_ !  
WD=#. $z$  
"r6DZi(^K  
原始汇票original bill Bn83W4M  
dqU bJc]  
K&zp2V  
k_p4 f%9  
改写||换新票据renewed bill F;Q8^C0e*c  
xn49[T  
<r_L-  
|K(j}^1k  
即期汇票sight bill||bill on demand ~_SoP  
K5O8G  
$"z|^ze  
>wiW(Ki}  
…days after date||…days after date…日后付款 >z'kCv
  
iXp*G52  
wb@TYvDt  
c2aX _ "  
…months after date||…months after date…月后付款 Mqu>#lL  
1+1Z]!nG#!  
mM| 313  
R;2tb7o  
见票后…日付款…days after sight||…days sight Rf)lF
i  
| |=q"h3(  
!,f{I5/  
;A~efC^<  
见票后…月付款…months after sight||…months sight |{ E\ 
2U  
$q_e~+SXT  
cO9aT  
8lAs~c  
同组票据set of bills KkVFY+/)  
=Ri'Prx&  
!;";L5()  
%:bTOw[4r  
单张汇票sola of exchange||sole of exchange NA5AR*f'  
s8,N9o[.~P  
W`}C0[%VW  
A=LyN$%  
远期汇票usance bill||bill at usance Q{hXP*5  
a2l\B~n  
iNn]~L1  
0G-M.s}A  
长期汇票long bill F9DY\EI  
9>y6zFTV  
NdpcfZq  
qJY'"_Q{  
短期汇票short bill ~f/nq/8  
>j [> 0D  
CAGaZ rx  
9G7lPK  
逾期汇票overdue bill MO7:ZYq  
g. V6:>,  
m_{?py@tZ  
8Vcg30_+  
宽限日期days of grace %nU8 Ca  
5

(@P1Bi  
9|Z25_sS  
>"^H"K/T  
电汇telegraphic transfer （T.T） [nQ<pTg~r  
DOi\D
JV!  
$O}:*.{(W  
$vlc@]~d`&  
邮汇postal order||postal note （Am.）||post office order||money order 9EryHV|  
^a=,,6T  
o.qeF4\d6  
Z:Hk'|q}I  
本票promissory note （P/N） Y9h~ hD  
ET;=o+\d  
JgI+k Nx  
y#[PQT  
押汇负责书||押汇保证书letter of hypothecation J(CqT/Au-  
`4Jlf!  
9(.P2yO  
< * ) u\A  
副保||抵押品||付属担保物collateral security F<'@T,LVc  
9~8UG (  
577H{;p W  
[cSoo+Mlx  
担保书trust receipt||letter of indemnity X@$x(Zc  
=d#3& R]p  
B(
<;]  
*ujn+0)[  
承兑||认付acceptance 9v_B$F$_T  
#!,tI
d  
wyqXD.of  
wO6`Ap t1:  
单张承兑general acceptance >L6V!  
G.KZZ-=_4  
%M+ID['K9/  
ulM6R/V:?  
有条件承兑qualified acceptance <a@'Pcsk  
y993uP   
a~b^`ykcWP  
F<wwuCbF  
附条件认付conditional acceptance ") Xy%C`J  
wIi_d6?  
@+LZSd+I  
@/6cEiC+r\  
部分认付partial acceptance   B2UQO4[w