[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)&>{?  
会计报表statement of account N*c?Er@8U  
Q{)F$]w  
blQzVp-  
m0q`A5!)  
往来帐目account current fuwpp  
67hPQ/S1  
&bRxy`ZH  
I
DVY2`sM  
现在往来帐||存款额current accout _s#/f5<:B  
B3k],k  
vo^9qSX f  
^?l-YnQqm?  
销货帐account sales M,dzf   
js$a^6
 
+xu/RY_  
E;+OD&|  
共同计算帐项joint account 2ucsTh@  
Eo3Aak o  
%W|Zj QI^  
mk3e^,[A  
未决帐项outstanding account c
$U pR"+  
5 <>agK]  
q?'gwH37  
B7QtB3bn  
贷方帐项credit account||creditor account %A Du[M.  
():?FJM  
. I9] `Q  
dJ" xW;"  
借方帐项debit account||debtor account 0aN}zUf  
d?+oT0pCH  
h[v3G<C~r  
9G\3hL]  
应付帐||应付未付帐account payable 'V1 -iJj9  
GeW$lA I  
J
V*,! 5  
7&S|y]$~  
应收帐||应收未收帐account receivable #K~j9DuR  
-JW6@L@  
N[
D\@ o  
#;KG6IE  
新交易||新帐new account f0`rJ?us  
)|1JcnNSa  
x@RA1&c  
{~{s=c0  
未决帐||老帐old account +53zI|I  
K*i1! "w  
B0SmE_u_N  
Kgio}y  
现金帐cash account >^)5N<t?  
#?d#s19s  
'-~/!i+=  
.6A:t?.  
流水帐running account (6y3"cbe  
qc4"0Ap'  
5x'y{S<  
g.sV$.T2K  
暂记帐||未定帐suspense account uz2s-,  
T7_ SO,X  
cNB$g )`  
j24  
过期帐||延滞帐overdue account||pastdue account 6G})h!  
U[ungvU1U  
|MR?8A^"  
;Z~.54Pf{d  
杂项帐户sundry account l,2z5p  
L/+J|_J)  
<UL|%9=~  
<R8Z[H:bV  
详细帐单||明细表detail account <;Z3 5{  
:NyEd<'  
]<?)(xz  
g>-[-z$E3  
呆帐bad account /'_ RI  
tLXw&hFk`g  
{!?RG\EYN  
n\p\*wb  
会计项目title of account {mitF  
nY0UnlB`  
TmZ[?IL,  
 ;I@L  
会计薄||帐薄account-book >Ga1p'8FtU  
h4i$z-!  
A)\DPLAG  
RUtS_Z&  
营业报告书||损益计算表account of budiness||business report ~ b_gwJ'  
)t=u(:u]  
A>2p/iMc  
OYy !4Fp  
借贷细帐||交验帐account rendered zQ+t@;g1  
JB_`lefW,'  
MW>28   
<5}du9@  
明细帐account stated ck+rOGv7{Z  
jch8d(`?d  
 -ix1<e  
}]?G"f t K  
与…银行开立一户头to open an account with p>
O< "X@  
nv{4 U}&P  
gD=5M\  
,LO-!\L  
与…银行建立交易to keep account with :J-5Q]#  
"A+F&C>  
cN>i3}fq  
OF
bg]{ub?  
继续记帐to keep account 9v2 ;  
W (=B H  
eF1%5;" W  
p00AcUTq  
与…有交易to have an account with =lD]sk  
O3: dOL/C  
I!O S&8:u  
h'
KtG<+  
作成会计帐||有往来帐项to make out an account with y]9UFL"  
gXJ^o;R>M  
WfN
MyI  
jsQ$.)nO  
清算||清理债务to make up an account +}/!yQtH  
H12@12v  
uJ\Nga<?  
XCriZ|s  
清洁帐目||与…停止交易to close ones account with ;P~S/j[ 8  
#B9[U} 8  
aB'@8[]z  
dhkpkt<G8  
结帐to close an account nWu4HFi  
i`'^ zR(`i  
&Z!2xfQy>  
Yk?q7xuT  
清理未付款to ask an account||to demand an account RkwY3s"  
FJ"9Hs2  
3>Snd9Q  
,2bAKa  
结清差额to balance the account with 8l0 (6x$  
v2sU$M  
qT @IY)e  
3kY4V*9@-  
清算to settle an account||to liquidate an account||to square an account -~fI|A^  
,[L$  
T%/w^27E  
{Z.@-Tl_  
审查帐目||监查帐目to audit an account .?RjH6W  
Z+(V \  
FG:BRS<m~  
SI5QdX  
检查帐目to examine an account qH"a!  
c O&9(.d  
^mQfXfuL  
V0i$"|F+E  
转入A的帐户to charge the amount to As account <vDm(-i3  
w-Fk&dC69  
k^jCB>b  
4&fnu/,Z  
以计帐方式付款to pay on account \S@6@UGv  
9zd/5|W  
{m:Rv&T  
Mk?
I}  
代理某人||为某人on ones account||on account of one J7o?h9  
f4}6$>)  
=U2n"du  
[rU8 #4.  
为自己计算||独立帐目on ones own account :`1g{8. +  
ypo=y/!  
IoOnS)  
/GGu` f  
由某人收益并负风险on ones account and risk||for ones account and risk Ya 4$7|(  
^MV%\0o  
1H7Q[ 2E  
m28w4   
由某人负担for ones account||for account of one A8GlE  
|3ETF|)?  
\}NWR{=  
Y3>\;W*?  
按某人指示||列入某人帐户by order and for account of one }j*/>m  
;jI"|v{vnS  
yVzg<%CR^  
);H[lKy  
列入5月份帐目for May account kZ%W?#  
v*'\w#  
va2A@
U  
w[YbL 2p  
编入某中帐项下to pass to the account of||to place to the account of $uyn W3h  
4LJ}>e  
U-<"i6mg?  
#) }bUNc'  
寄出清算书to send in an account||to send in render an account m]q!y3  
F:GKnbY  
F6VIH(  
w8I&:"^7<  
支票薄cheque book No\&~  
"e<. n  
gi@ji-10  
m-92G8'  
支票陈票人cheque drawer 6FMW g:{  
u?Mu*r?  
IkNt! 2s_  
AiHf?"EVT  
持票人cheque holder ;XQ lj?:  
%v:h]TA  
9yw/-nA  
h]$?~YE  
不记名支票cheque to bearer||bearer cheque w1(06A}/
 
L b;vrh;A  
E9 q;>)}  
8lSn*;S,  
记名支票||认人支票cheque to order aZGDtzNG5h  
q%Jy
>IXt  
[j U  
N4|q2Jvj6  
到期支票antedated cheque L#q9_-(#  
utJVuJw:t  
&})d%*n  
E wsq0D  
未到期支票postdated cheque >=:T ZU  
%kFELtx  
810<1NP  
q)xl$*g
 
保付支票certified cheque ;Jn0e:x`E  
^|i\d\  
,T*_mDVY  
TM}'XZ&  
未获兑现支票，退票returned cheque gLMea:  
*u;">H*BW  
1za
'u_  
-<JBKPtA  
横线支票crossed cheque zQ %z"tQ  
; =\5$J9  
s_Oh >y?Aq  
05VOUa*pb  
普通横线general crossing &
W<>^C2v  
39aCwhh7v  
SA+%c)j29  
yki51rOI*  
特别横线special crossing [aZ v?Z  
mQ60@_"Y=,  
.>64h H  
6#x)W  
空白支票blank cheque
K M\+  
0ij~
e<  
P[GX}~_k  
0Q- Mxcj  
失效支票，过期支票stale cheque OWXye4`*  
ml33qXW:  
j YIV^o 0  
j_'rhEdLP  
普通支票open cheque h$7Fe +#I#  
DkF2R @  
KWhM  
E?gu(\an@  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l^UJ
es!  
8Z4?X%  
Cs[7%
j  
"^ 6lvZP(  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges DR yESi  
P 5qa:<  
teOBsFy/I  
gAr`hXO  
支票换现金||兑现to cash a cheque yg+IkQDf4U  
}EedHS  
Ueg N-n  
!(]dz~sM  
清理票款to clear a cheque i+X2M-[Ls  
&J^4Y!gt  
Q%n{*py  
Vy% :\p+  
保证兑现to certify a cheque }6CXJ+-UR  
 "0H56#eW  
b%[nB  
^#BGA| j  
填写支票数额to fill up a cheque m/<F 5R  
KM6N'x^z  
9o`7Kc/g  
JIP+ !2  
支票上划线to cross a cheque
K(Q]&&<  
ia^%Wg7  
 M<Wn]}7!  
o4/I1Mq  
开发支票to make out a cheque 5i4V5N>3  
AvrL9D  
c:ll
OHA  
xI@$aTGq  
签发支票，开立支票to draw a cheque||to issue a cheque 0eqi1;$b]  
Xb=2/\}|f  
&SjHrOG?  
5PGlR!^  
透支支票to overdraw a cheque c/<Sa|
'  
bB:r]*_ s]  
*gd?>P7\0  
!EX?m }7  
背书支票to endorse a cheque ~[|V3h4v  
z/ Ns5  
.# 6n  
MegE--h  
请付票款||清付票款to pay a cheque||to honour a cheque @e!Zc3  
't|Un G  
cBLR#Yu;O5  
la\zaKC;>  
支票退票to dishonour a cheque UCn*UX  
MX!u$ei  
SZ5O89  
Fl_dzh,E  
拒付支票to refuse a cheque GJ1;\:cQq  
4< G?  
*xE"8pN/  
eVw\v#gd  
拒付支票to stop payment of a cheque gDQkn {T.%  
[=F>#8=  
Pz]bZPHn  
1B)Y;hg6&  
提示要求付款to present for payment =tr1*s{  
`z|
=~  
M.ZEqV+
k  
$!YKZ0)B'0  
见票即付持票人payable to bearer -{X<*P4p  
Sl3KpZ  
E rop9T1  
AbUDn\0$  
支付指定人payable to order 1t/dxB;  
}>MP{67Dm  
hLb;5u&!kW  
vk @%R  
已过期||无效out of date||stale $; Q$W9+  
#TMm#?lC  
:tRf@bD#  
:s'o~  
请给出票人R/D||refer to drawer %55@3)V8Rf  
qbS'|--wH  
v5(q)h  
slU  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^)&Ly_xrU  
i 8l./Yt/  
A2m_q>> !  
C=fsJ=a5;  
文字与数字不一致words and figures differ $/u1chf  
Ho
3dsh)  
wgCvD  
e8$l0gzaD  
支票 kTnOmAw  
$o]r]#B+  
时间已过account closed Dc08D4   
86 *;z-G  
nD7|8,
'  
 }10\K  
更改处应加盖印章alterations require initials
}$o*  
k*5'L<&  
=EQJqj1T  
"r u]?{v  
{jvOHu  
x&'o
]Y  
时间已过effects not cleared KX!i\NHz  
v @:~mwy  
FY$fV"s  
Rv=DI&K%n  
停止付款payment stopped >D 97c|?c  
g3Z:{@m  
puOC60zI  
pD"YNlB^  
支票毁损cheque mutilated fX_#S|DlSG  
[`d$X^<y;  
`>s7M.|X  
yQ9ZhdQS  
汇款||寄钱to remit||to send money rah,dVE]  
P` #QGZ>  
;x-(kIiE  
2K;#Evn'j  
寄票供取款||支票支付to send a cheque for payment P''X_1oMC  
'l~6ErBSg  
L'lF/qe^  
*I0Tbc O  
寄款人a remitter PocYFhWQ`  
Mi ; glm  
b/t  
P.djd$#  
收款人a remittee ,|+Gls  
SyO79e*t  
f/,tgA  
3t)v%S|k  
国外汇票foreign Bill P"1 S$oc  
4[TR0bM%  
bLqy!QE  
#O~XVuvF0  
国内汇票inland Bill cq*=|m0}Z  
5o#Yt  
} VEq:^o.  
Bn?:w\%Ue  
跟单汇票documentary bill m 41t(i  
1j0-9Kg'  
;#TaZN  
@b2`R3}9R  
空头汇票accommodation bill - hzjV|  
SHD^}?-|  
*XbI#L%>  
+R6a}d/K  
原始汇票original bill mf' ]O,  
*#y;8  
Gs dnf 7  
:~zv t  
改写||换新票据renewed bill _n"Ae?
TP  
S:q$?$  
I;7nb4]AmF  
w\w(U  
即期汇票sight bill||bill on demand xY\0zQ  
#`;/KNp 9  
""{|3XJe  
-Xz&}QA  
…days after date||…days after date…日后付款 Q6 ?z_0  
>O7~h[FN  
]3B%8  
|.P/:e9  
…months after date||…months after date…月后付款 5\F
z!  
5Y\!pf7SQ|  
QvLZg  
9!U@"~yB  
见票后…日付款…days after sight||…days sight "&~ 0T#  
Bfr
'Zdw  
C`V)VJM  
^V3v{>D>  
见票后…月付款…months after sight||…months sight \}_Yd8  
M
+`Hg_#Q  
tNIlzR-  
X"q!Y#)  
同组票据set of bills a%BeqSZh  

&|Pu-A"5~  
!k&Q
5s:  
,xI%A, (,;  
单张汇票sola of exchange||sole of exchange is?2DcSl5  
!@A#=(4R4  
Y+~g\z-]c  
;WU<CKYG*  
远期汇票usance bill||bill at usance v4Ga0]VN$8  
_qXa=|}V.  
v$wBxC Y  
x3pND  
长期汇票long bill "YU{Fkl#j  
SC &~s
$P;  
<spZ! #o  
J;$N{"M  
短期汇票short bill " =] -%B  
up'  
q2rUbU_A(  
B;K`q  
逾期汇票overdue bill EGq;7l6u&?  
o>/O++7Ra  
M$Zo.Bl$(  
AJ^#eY5  
宽限日期days of grace )yK[Zb[  
f.B>&%JRZ  
RW$:9~  
'b*%ixa  
电汇telegraphic transfer （T.T） _c$9eAe  
3q:n'PC)C  
K+=+?~  
) ~6zYJ2  
邮汇postal order||postal note （Am.）||post office order||money order WY:&
ugGx  
u{N,Ib 8  
L6Wt 3U`l  
CSPKP#,B0[  
本票promissory note （P/N） 6 15s5ZA  
9`//^8G:=  

OS|>t./U  
^D`v3d  
押汇负责书||押汇保证书letter of hypothecation P|tNL}2`;  
k67a'pmyJ  
ig LMv+{  
^ci3F<?Q=  
副保||抵押品||付属担保物collateral security 7!y5 SX8C  
jOpcV|2  
)Or.;  
D?yG+%&9  
担保书trust receipt||letter of indemnity hI?sOR!  
W!!S!JF  
G$0c'9d*(  
^ .k |SK`U  
承兑||认付acceptance &!aAO(g  
r0d35
 
|tR
OL9b  
Z+j\a5d?,  
单张承兑general acceptance =0;}K@(J  
2&c9q5.b  
uXDq~`S  
hQ6a~?f  
有条件承兑qualified acceptance n+lOb  
/xGmg`g<#  
I1oje0$  
A1P K  
附条件认付conditional acceptance i wxVl)QL  
OouPj@r  
8t@p@Td|  
P0H6mn*  
部分认付partial acceptance   \0lnxLA