[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。   1]m]b4]  
会计报表statement of account p'ukV(B  
D?;$:D"  
1\TXb!OtL  
5L%A5C&|  
往来帐目account current TnCN2#BO  
H~e;S#3_v  
FhHcS >]:.  
98x]x:mgI_  
现在往来帐||存款额current accout #B_ ``XV  
DI"mi1ObE  
A90oX1l  
,GA2K .:#  
销货帐account sales udMDE=1~L  
|Qo ;=~7  
TG~:Cmc  
CfNHv-j DL  
共同计算帐项joint account gT22!  
ri<E[8\  
7loIX Qw  
|X,T>{V?y  
未决帐项outstanding account lED-Jo2  
mx y>  
mp:%k\cF|  
ggR@& \  
贷方帐项credit account||creditor account ?6P P_QY  
nlQ<Aa-%  
'5\7>2fI  
%6}S1fuA  
借方帐项debit account||debtor account p,.+i[V  
;I1} g]  
;cgc\xm>  
![YLY&}s  
应付帐||应付未付帐account payable RsIR}.*  
TR/'L!EE  
=(Y 1y$  
;+t~$5  
应收帐||应收未收帐account receivable P#m/b<  
]V\qX+K  
`!rH0]vy  
;gfY_MXnF  
新交易||新帐new account !{tkv4  
/*\pm!]._^  
O)NEt  
O&YX V  
未决帐||老帐old account
oace!si  
teh$W<C  
[zmx
 
R L&z\S  
现金帐cash account SEsc"l8  
&(a#I]`9M  
6yEYX'_  
Z |wM  
流水帐running account A??(}F L  
#Bq.'?c'~  
/Qi;'h]  
C;7?TZ&xw  
暂记帐||未定帐suspense account &Ohm]g8{2  
%HOMX{~}#  
j.UQLi&`  
$OOZ-+8  
过期帐||延滞帐overdue account||pastdue account .XD7};g  
gx+bKGB`  
3Jt_=!qlo  
 M,q
X  
杂项帐户sundry account Bc%A aZ0x  
za{z2#aJ  
ds@X%L;_  
*=UxX ]0y  
详细帐单||明细表detail account U^jxKBq^  
f+>l-6M+p  
c32IO&W4  
4u}"ng   
呆帐bad account 8vFt<k}G  
_hP siZY9  
W_k;jy_{9  
BQYj"Wi  
会计项目title of account ,>"rcd  
'u@_4wWp  
=emcs%  
OQ*BPmS-   
会计薄||帐薄account-book `_;sT8  
*.F^`]yz  
-2DvKW$  
HgY [Q}7s  
营业报告书||损益计算表account of budiness||business report NQ&\t[R[  
t,P_&0X  
|J:|56kVZq  
'DeI]IeP  
借贷细帐||交验帐account rendered ,y>Sq +  
qz_'v{uAj  
Z(h.)$yH*=  
]wxjd l  
明细帐account stated 8GN_3pT  
NP#6'eH\  
&hnI0m=X  
I,8f{T!O@"  
与…银行开立一户头to open an account with WgTD O3  
Vd&&GI(:?^  
:z-UnC||j  
-ZVCb@%  
与…银行建立交易to keep account with x9!3i{
_  
fFe{oR   
.Ld{QPa  
ye^*Z>|  
继续记帐to keep account m8ApiGG  
wJAJ
/  
_TbQjE&6  
~[@gu,Wb  
与…有交易to have an account with !E@4^A80\W  
^!v{ >3  
qG)M8xk  
G2y
`yg  
作成会计帐||有往来帐项to make out an account with 6"djX47j  
&l8eljg  
EGMIw?%Y`-  
'>:c:Tewy  
清算||清理债务to make up an account % |^V)  
Rp0`%}2 o  
x@LNjlP  
U_KCN09  
清洁帐目||与…停止交易to close ones account with Kt5k_9
 
sS{!z@\Lf  
T B(K&3_D  
xP7#`S6W  
结帐to close an account MHqk-4Mz  
`k.0d`3(  
6* 6 |R93  
w!|jL $5L  
清理未付款to ask an account||to demand an account csjCXT=Ve  
zL!}YR@&u"  
}bZb8hiG  
s1>d)2lX  
结清差额to balance the account with %'w?fqk  
Dq[Z0"8  
OK" fFv  
<~teD[1k"  
清算to settle an account||to liquidate an account||to square an account jB"IJ$cD  
&dky_H  
 Am@:<J  
%?X6TAtH  
审查帐目||监查帐目to audit an account 
br,xwc  
6an= C_Mb`  
Y(&rlL(sPK  
R~"&E#C  
检查帐目to examine an account zQ#2BOx1  
A~
X| vW  
j8)rz  
|)*9B N  
转入A的帐户to charge the amount to As account q8!X^1F7  
43,baeG  
%n^ugm0B  
i`}!<
{k  
以计帐方式付款to pay on account ntQW+!s
;P  
4^Og9}bm  
N4l}5(e  
i
?%_Pu  
代理某人||为某人on ones account||on account of one w0X})&,{`m  
gsYQ"/S9  
f^)iv ]p  
y!c<P,Lt3f  
为自己计算||独立帐目on ones own account lhX4MB"  
`=lo.c  
Rn*@)5  
.@0@Y  
由某人收益并负风险on ones account and risk||for ones account and risk 3el/,v|qj  
SLz;5%CPV  
AC*SmQ\>!  
cB)tfS4)  
由某人负担for ones account||for account of one -/:!AxIH  
OX7a72z  
cTQ._|M  
XAN.Plk  
按某人指示||列入某人帐户by order and for account of one ~ike&k{  
V4&a+MJ@  
hka%!W5  
L}7 TM:%  
列入5月份帐目for May account >sZ_I?YDs  
{e5-  

26p_fKY  
YU XxQ|  
编入某中帐项下to pass to the account of||to place to the account of
6tGF  
C`-CfZZ  
++eT 0  
$pIo`F _W  
寄出清算书to send in an account||to send in render an account FOh q&\nkU  
dA^{}zZu  
$rJgBN  
yMD3h$w3a  
支票薄cheque book bYmk5fpRG  
X3][C  
R?y_tho4A  
lavy?tFer  
支票陈票人cheque drawer At'M? Q@v  
f&txg,W,yv  
r?w>x`  
v(6[z)A0  
持票人cheque holder h/2@4XKj  
 :YPi>L5  
xL ms|jS  
j\NCoos  
不记名支票cheque to bearer||bearer cheque Mf !S'\  
G`/4n@  
%&0/Ypp=  
mwMu1
#  
记名支票||认人支票cheque to order \T!,Z;zK  
[mj=m
?j  
J@QOF+&  
CpK:u! Dn  
到期支票antedated cheque eCWF0a  
XfflD9M  
4"\x#  
O S#RCN*  
未到期支票postdated cheque Efoy]6P\  
neE Zw#(Z  
66sgs16k  
g-,lY|a  
保付支票certified cheque f,|;eF-Z  
OH@gwC  
[mNum3e  
C1(RgY|  
未获兑现支票，退票returned cheque j}K3YfH  
sva-Sd8  
)2q r^)  
+>AVxV=A#  
横线支票crossed cheque /|#2ehE  
#f;6Ia>#
 
3sIdwY)ZS_  
IwS<p-  
普通横线general crossing }}u`*&,g  
lxbC 7?O
 
L_|iQwU%  
;8f)p9vE  
特别横线special crossing ]JvjM ,  
]&B/rSC  
HRQfT>"/  
T00sYoK  
空白支票blank cheque ~|"uuA1/#O  
gz uWhQo  
44t;#6p@%>  
lp5'-Jo  
失效支票，过期支票stale cheque '/rU<.1  
*-.`Q  
s jaaZx1  
R#?atL$(  
普通支票open cheque E7.{SGH}  
x_/l,4_  
L_+Fin  
7:=(yBG  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h/y0Q~|/d  
7|bBC+;(  
(KfQ'B+  
C43I(.2g  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges D5xTuv9T  
%U.x9UL  
M?<iQxtyb}  
{K|ds($ 5  
支票换现金||兑现to cash a cheque cg_tJ^v rY  
[Z;H=`  
U[q39FR  
9KT85t1#  
清理票款to clear a cheque 9q|36CAO_  
l4`HuNR1  
+a
xpIjI'  
q&N1| f7  
保证兑现to certify a cheque Oe:_B/l  
Zo(p6rk u  
.B|a.-oA4  
mbh;oX+  
填写支票数额to fill up a cheque dl&402  
Kx@;LRY#  
a]mPc^h  
{s/u[T_D2  
支票上划线to cross a cheque #>/stU-  
k%S;N{Qh@  
>4N=
P0=  
E5U{.45  
开发支票to make out a cheque 'z.: e+Q_  
:i>/aRNh1  
5? rR'0  
+f- E8q  
签发支票，开立支票to draw a cheque||to issue a cheque ]fgYO+  
h-`* S&mZ  
lp=8RbQYC  
31@m36? X  
透支支票to overdraw a cheque MH8Selnv  
V;}6C&aP.  
|f.R]+cH  
V%c1+h<  
背书支票to endorse a cheque eGJ}';O,g  
J6VG j=/  
{_{&t>s2  
)(&WhZc Z  
请付票款||清付票款to pay a cheque||to honour a cheque 9WH  
O)4P)KAO<  
7P2?SW^
 
u3>Dvl@  
支票退票to dishonour a cheque 1-=zSWmyK  
o/U"'FP  
^8#;>+7R  
D`G ;kp  
拒付支票to refuse a cheque c!{]Z_d\  
MiX*PqNTM  
Wr%E}mX-  
?\l@k(w4[x  
拒付支票to stop payment of a cheque = +=k(*  
~e)`D nJ  
pM^r8kIH  
!PFc) J  
提示要求付款to present for payment MJ
)aY2  
>**7ck  
#!WD1a?L  
9Xu O\+z  
见票即付持票人payable to bearer m'Thm{Y,?n  
}4; \sY  
: Nf-} "  
`V;vvHP A  
支付指定人payable to order Hz&.]yts2J  
wd/"! A4(  
qOV6Kh)  
Xiyh3/%yy  
已过期||无效out of date||stale lP!`lhc- ^  
3+%c*}KC~  
(oYM}#Q  
nI-^  
请给出票人R/D||refer to drawer B^z3u=ll  
<Q4yN!6  
~t $zypw  
m|RA@sY%`  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y+k)d^6r  
qw!_/Z3[  
oM=Ltxv}  
7yU<!p?(  
文字与数字不一致words and figures differ RaS7IL:e  
)1KlcF  
QsaaA MGY  
PF,|Wzx  
支票 ]#C;)Vy  
USKa6<:{W  
时间已过account closed uqhNi!;  
t\hvhcbL  
{%S>!RA  
p &nIUx"  
更改处应加盖印章alterations require initials 
qL6Rs  
Y5}<7s\UDO  
1!@ KRV  
;NrN#<j(!  
.[v4'ww^  
PKoB~wLH  
时间已过effects not cleared fIo7R-XP  
F[Dhj,C"  
,[To)x5o  
\}0J%F1  
停止付款payment stopped hw?'aXK{  
Fd:A^]  
p }qNw`  
|22 ~.9S  
支票毁损cheque mutilated ~.;S>o[  
#x"dWi(  
7-nz'-'  
O]OZt,k(  
汇款||寄钱to remit||to send money i^[yGXtW  
6e1/h@p\7  
7/.-dfEK  
\de824  
寄票供取款||支票支付to send a cheque for payment PTfy#  
'H0b1t1S%  
@\ ,WJmW  
hcEUkD  
寄款人a remitter \29a@ 6  
zbt>5S_  
~Uw**PT3M  
Xp<RGp7E  
收款人a remittee krkRP%jy  
<r (Y:2  
r40#-A$  
V\8vJ3.YV  
国外汇票foreign Bill jq{rNxdGx  
|t^7L )&y  
@,i_ KN6C  
g2b%.X4  
国内汇票inland Bill =:rR%L!a  
CybHr#LBc  
K29]B~0%E  
3R%'<MV|  
跟单汇票documentary bill mjbr}9  
a%>p"4WL  
f/G YDat  
vS%r_gf(  
空头汇票accommodation bill J2_DP  
'ypJGm  
K1O0/2O  
c F_hU"  
原始汇票original bill GuMsw*{>  
%RgCU$s[>  
q:.URl  
4J*%$Vxv  
改写||换新票据renewed bill j;eR9jI$T  
UahFs  
QSf{V(fs  
S/pTFlptCa  
即期汇票sight bill||bill on demand :%qJAjR&  
0%.l|~CE&  
jvn:W{' Q  
aloP@U/\Sn  
…days after date||…days after date…日后付款 O [GG<Um  
6JBE=9d-Q  
+~RiCZt  
Kr`Cr5v  
…months after date||…months after date…月后付款 p%5RE%u  
*b9=&:pU(  
Y
( n# =  
U.UN=uv_  
见票后…日付款…days after sight||…days sight nE)?P*$3Z  
5=/H2T!F  
75}BI&t3k  
fLl
~a[(5  
见票后…月付款…months after sight||…months sight HjUs}#</  
rWEJCFa  
J
SQNx2VqQ  
z 7OTL<h  
同组票据set of bills wN8-Me
 
d4F3!*@(  
6}A1^RB+w  
vFXih'=_  
单张汇票sola of exchange||sole of exchange DE:FWD<}  
'ek7e.x|V  
Oe=7
z'o  
lO>w|=<  
远期汇票usance bill||bill at usance }2;~':Mklz  
B uV@w- |  
}8Tr M0q8  
6VpT*,2d~  
长期汇票long bill pTPWToKh  
ZG>I[V'p=  
VeidB!GyP  
?Y D Ml  
短期汇票short bill B[ D s?:  
t]iKU@3  
)]<^*b>  
so| U&`G  
逾期汇票overdue bill wuXH'  
.|TF /b]  
=NnG[#n%  
Z:V<P,N  
宽限日期days of grace hx/A215L  
`0w !&  
T!pZj_ h=  
\_ i22/Et  
电汇telegraphic transfer （T.T） v |pHbX  
D$rn?@&g  
7 n^1H[q  
8493O x4 O  
邮汇postal order||postal note （Am.）||post office order||money order cf*~Gx_l  

Ad>@8^  
 qLKL*m  
JRE\R&>g  
本票promissory note （P/N） YB^m!A),I[  
"-AFWWKtx  
> %Hw008  
V>UlL&V  
押汇负责书||押汇保证书letter of hypothecation +UTBiB R  
Mpk7$=hjc  
YfseX;VX  
D4
$"02"  
副保||抵押品||付属担保物collateral security fi&>;0?7  
1-.i^Hal  
i3Xo6!Q  
:`<MlX  
担保书trust receipt||letter of indemnity e ^`La*n  
t+^__~IX  
C8}=fa3u  
?#nk}=;g8  
承兑||认付acceptance j<9^BNl  
/;u=#qu(E-  
jxYze/I  
9o]!D,u8=5  
单张承兑general acceptance Z]5xy_La  
#H5+8W  
!2/o]_K@+  
+HD2]~{EkL  
有条件承兑qualified acceptance 0fV}n:4Pq  
%/_E8GE  
(S6>^:;=~  
>rYMOC~  
附条件认付conditional acceptance EYn9ln_]u  
p`!<yq2_  
4ZYywDwn  
3b`#)y^y?%  
部分认付partial acceptance   6!=q+sw/X