[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。   ELBa}h;  
会计报表statement of account -`<kCW"  
hc~s"Atck  
{S,l_d+(  
(ohq0Y  
往来帐目account current ktj]:rCkF  
wB.Nn/p  
wSb1"a  
I" Ms-zs  
现在往来帐||存款额current accout m_=$0m J$  
^\\Tx*#i  
F_Y7@Ei/  
/DQc&.jK  
销货帐account sales ]04e1F1J  
\cC%!4  
{T4  
&C_'p{G  
共同计算帐项joint account !,[C]Q1  
>y.%xK  
_Dym{!t  

<,3^|$c%  
未决帐项outstanding account =i_-F$pV  
6T +FH;h  
&krwf ]|  
/rq VB|M  
贷方帐项credit account||creditor account 70f Klp  
G2t;DN(  
BhM'@g*  
nA P.^_K  
借方帐项debit account||debtor account
8'
<- :KG  
}:u~K;O87  
p!sWYui  
[[>wB[w  
应付帐||应付未付帐account payable Ggl~nxz  
_@ *+~9%8p  
58%#DX34M  
>=UF-xk;  
应收帐||应收未收帐account receivable "*LD 3  
VYt!U
  
(>`5z(X  
'~ ,p[  
新交易||新帐new account F;gx%[$GX  
0{dz5gUde  
h3*Zfl<]  
/%0<p,T  
未决帐||老帐old account 1AG=%F|.  
9uRFnzJVx  
PQK(0iCo4  
(T!9SU  
现金帐cash account jy giG&H  
slg ]#Dy  
3 n'V\Hvz  
6U[4%(  
流水帐running account ~_Lr=CD;4  
AtF3%Zv2  
9cEv&3  
TjQvAkT  
暂记帐||未定帐suspense account %z#f.Ql  
oqLfesV~  
yY[<0|o u  
n|b5? 3  
过期帐||延滞帐overdue account||pastdue account 3}@_hS"^8  
@+9< O0  
C?i >.t  
?t+5s]  
杂项帐户sundry account wk6NG/<  
hoQs @[  
.&9 i  
oS 7(s  
详细帐单||明细表detail account 9lGOWRxR)  
q EP 4  
xdf82)  
*+uHQgn(  
呆帐bad account Qb)C[5a}  
^|/](  
l5g$vh\aQ]  
z]2]XTmWs  
会计项目title of account  ={5#fgK>  
n>A98NQ  
;Ra+=z}>  
X=Ys<TM,  
会计薄||帐薄account-book {_Lgtu  
jCrpL~tWT  
GrTulN?  

u1z  
营业报告书||损益计算表account of budiness||business report 8me ]JRw  
mcn 2Wt  
;zYqsS  
/F4pb]U!*  
借贷细帐||交验帐account rendered _UT$,0u_i  
++aL4:  
K-f1{ 0  
Pfm_@'8  
明细帐account stated ^S)cjH`P  
4<cz--g  
ZR$'u%+g'  
,_X/Gb6)  
与…银行开立一户头to open an account with ^-rfvc  
63.wL0~  
o$[z],RO  
<JV"@H=  
与…银行建立交易to keep account with rQEyD  
' j6gG  
X^\>:<  
!A>z(eIsv`  
继续记帐to keep account fm(e3]  
]D@0|  
*1 G>YH  
f)g7 3=  
与…有交易to have an account with 2-"0 ^n{  
0]D{V
a  
\~BDm  
H)aQ3T4N5  
作成会计帐||有往来帐项to make out an account with K]U;?h&CZc  
Q2A7mGN  

8E8N6  
=56T{N  
清算||清理债务to make up an account  HLBkR>e  
01T` Flz  
fZxIY,  
iA0q_( \X  
清洁帐目||与…停止交易to close ones account with ]$p{I)d&  
CH fVQ|!\  
:> &fV  
k{VE1@  
结帐to close an account R(-<BtM!-  
T]j.=|,d  
-tnQCwq#  
*]h`KxuO  
清理未付款to ask an account||to demand an account K"uNxZ  
ATy*^sc&"  
,=aJVb=C  
"+zCS|   
结清差额to balance the account with gtYAHi  
n39t}`WIl  
]r3Kg12
Mi  
%?aS#4jI  
清算to settle an account||to liquidate an account||to square an account - QyhwG=  
s;1]tD  
it>r+%  
A<\JQ  
审查帐目||监查帐目to audit an account `)qVF,Z}  
_BFOc>0  
$!5\E>y#  
0<PR+Iv*i  
检查帐目to examine an account >|6iR%"f#  
/t6X(*xoy  
XX1Il;1G#  
'|7Woxl9  
转入A的帐户to charge the amount to As account LTJc,3\,  
t8+_/BXv  
NxVw!TsR  
0 a~HiIh  
以计帐方式付款to pay on account 66#
"  
Cda!
Mk
:  
~2d:Q6  
k'$!(*]\b  
代理某人||为某人on ones account||on account of one 1
5$4&=O  
:L_BG)dM  
p#SY /KIw  
0aoHKeP  
为自己计算||独立帐目on ones own account 5/gDK+%4D(  
AH4EtZC=W  
IScRsxFb  
'xv8Gwf"  
由某人收益并负风险on ones account and risk||for ones account and risk m^_6:Q0F!8  
ubu?S%`  
QQe;1O  
LkLN7|  
由某人负担for ones account||for account of one cECi')  
n,~;x@=5  
XhdSFxW}  
ri1C-TJM)  
按某人指示||列入某人帐户by order and for account of one =SD\Q!fA  
{B *W\[ns  
'cNKjL;  
-[OXSaf6  
列入5月份帐目for May account "+?Cz!i   
hh~n#7w~IR  
O:#+ %  
m,')&{Rd  
编入某中帐项下to pass to the account of||to place to the account of CzV(cSS9-  
!:LJzROh  
 q{die[J  
IMnP[WA!  
寄出清算书to send in an account||to send in render an account /D_+{dtE  
5cK@WE:  
;nmM7T Z;  
kCUT ^  
支票薄cheque book 19(Dj&x  
 0Q593F  
p.fF}B  
==/n(LBD  
支票陈票人cheque drawer "Lh   
`>D9P_Y"jI  
I8H%=Kb?9  
2JmZ
{  
持票人cheque holder j%<}jw[2  
`\<37E\N}  
NYABmI/0c  
 I\\QS.2  
不记名支票cheque to bearer||bearer cheque &X`u9 V  
rZ_>`}O2  
oK+ WF  
E?PGu!&u  
记名支票||认人支票cheque to order RA a[t :|  
%;z((3F  
R.j1?\  
$R8w+ Id  
到期支票antedated cheque  '?o9VrO  
92dF`sv  
w W$(r-  
,`td@Y  
未到期支票postdated cheque Aox3s?  
C9Bh@v%90^  
^_p%Yv  
v| z08\a[  
保付支票certified cheque =QV::/  
0"xPX#Cvj  
$e\N+~KNCy  
F5gObIJtuY  
未获兑现支票，退票returned cheque _-cK{  
TTI81:fku  
& h$|j  
MM{_Ur7Q  
横线支票crossed cheque W(
*V2<$o  
F.q|x|9j  
=l
r)gj  
\tJFAc  
普通横线general crossing *QE<zt  
p4X{"Z\mn  
oB c@]T5>  
0?Yz]+{C  
特别横线special crossing 5b#QYu  
w,.qCpT$_  
Az*KsY{/r  
g?/XZ5$a5  
空白支票blank cheque f1{z~i9@$  
nl/UdgI  
]]iO- }  
 ~krS#\  
失效支票，过期支票stale cheque  ((DzUyK  
va{#RnU  
v%{0 Tyk  
)JgC$ <  
普通支票open cheque ,8K'
F  
{_ V0  
8KjRCm,I  
eS!C3xC;J]  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fu\s`W6f&  
b#Kq[}  
Yx?aC!5M  
XYbyOM VI  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5vZ#b\;#V  
ZykrQ\q9  
sy<iKCM\  
Iz\ 1
~  
支票换现金||兑现to cash a cheque zQuM !.  
!G=>v e  

['Z{@9  
h_ !>yK  
清理票款to clear a cheque ^)\+l%M  
iQ`]ms+  
k 'zat3#f  
a5wDm  
保证兑现to certify a cheque -Wjh**  
yqcM(,0]  
m/${8  
a1x7~)z>zi  
填写支票数额to fill up a cheque Y)p4]>lT+8  
.|]IwyD &  
zNtq"T[  
LdWc X`K  
支票上划线to cross a cheque yFe
eG3n3  
d/j@_3'  
.LE+/n  
PW[6/7  
开发支票to make out a cheque YF[$Q=7.
 
J|j;g!fK  
wJIB$3OT  
cC6z,0`3  
签发支票，开立支票to draw a cheque||to issue a cheque *TnzkNN_,  
' iQ9hQjD  
nm):SEkC  

 5H.Db  
透支支票to overdraw a cheque %8D?$v"#Z  
{e9Y !oFg  
`jW4
H$D  
xXOw:A'  
背书支票to endorse a cheque BlaJl[Piv  
k^*$^;z  
,f<B}O  
1P5LH5  
请付票款||清付票款to pay a cheque||to honour a cheque ;X7i/DQ  
`p|[rS>  
n6cq\@~A  
?aJ6ug  
支票退票to dishonour a cheque 8
ui=2k(  
5P\N"Yjx'  
wgZrrq/W|  
R
uj.J,  
拒付支票to refuse a cheque |Ylg$?,9*  
pTET%)3  
) >$^ wT  

*gSO&O=  
拒付支票to stop payment of a cheque Xiju"Cup"  
SsRVd^=;x  
uGCtLA+sL  
E\!n4
9  
提示要求付款to present for payment Xu%d,T$G  
,>w}xWSYpG  
xMsGs  
(6-y+LG  
见票即付持票人payable to bearer 0BXs&i-TP5  
)k~1,  
\_>?V5(  
<(uTs
t
 
支付指定人payable to order GC?S]
;PL  
T9y768%  
;+9(;  
u\w2S4c  
已过期||无效out of date||stale "aA_(Ydzj  
^BNp`x;;`  
?%;B`2 nDR  
#^;s<YZ`  
请给出票人R/D||refer to drawer oT!/J  
qZ?{-Vw  
x_|>n<Z  
ITQ9(W Un  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -fQX4'3R  
Wxk;g  
X#7}c5^Y  
z+Z%H#9e  
文字与数字不一致words and figures differ u#!GMZJN  
L6kZ2-6  
;%!tf{Si  
Vku#;:yUb^  
支票 ^\{J5  
_f6
6>a<  
时间已过account closed Ff&R0v  
26}u4W$  
v*XkWH5  
V0S6M^\DK  
更改处应加盖印章alterations require initials 1^tSn#j  
r hZQQOQ  
H.9yT\f.  
*LEu=3lp%>  
1V0sl0i4  
Se
g#s .  
时间已过effects not cleared
bZK+9
IR  
15JsmA*Q  
O&52o]k5l  
_ flgQ  
停止付款payment stopped n
{z8Ao%  
lh~<s2[R 2  
*F|i&2  
/t$*W\PL@  
支票毁损cheque mutilated j7,13,t1-  
bu_/R~&3{  
/!-J53K  
|;~nI'0O])  
汇款||寄钱to remit||to send money 1O23"o5=  
4*H(sq  
e$H|MdY
IA  
Fdr*xHx$P  
寄票供取款||支票支付to send a cheque for payment / Z1Wy-Z  
),MU+*`  
xl|ghjn  
89db5Dx  
寄款人a remitter 7 TmK  
'1Y<RD>x  
k+f1sV[4}  
r)c+".0d^  
收款人a remittee ,RR;
VKj  
f!mE1,eBEe  
wG;}TxrLS  
WI0QLR'  
国外汇票foreign Bill +{S Maq  
Kq8(d`g}  
48H5_9>:  
]&' jP  
国内汇票inland Bill SQKi2\8w  
"OVi /:*B  
N/(ofy  
=A$Lgk>|  
跟单汇票documentary bill Bl=nj.g  
8?A@/  
eSJAPU(D  
#dHr&1 (  
空头汇票accommodation bill 23)F-.C} j  
7Y%!,ff  
0&.LBv8  
YomwjKyuP  
原始汇票original bill P
_
kaIPP  
G% o7BX  
(6e!09P&  
b=V)?"e-  
改写||换新票据renewed bill *iPs4Es-  
7zOhyl?  
u):X>??  
*Ro8W-+  
即期汇票sight bill||bill on demand ^xzE^"G6  
~o}moE/ ;O  

37J\i ]  
Bjurmo  
…days after date||…days after date…日后付款 !1D%-=dWX  
x&QNP  
],!\IqO  
m};~JMo]  
…months after date||…months after date…月后付款 <+ -V5O^  
C<zx'lw!  
9"m,p  
RmcYaj^=  
见票后…日付款…days after sight||…days sight Tbe_xs^  
z~GVvgd  
zG&WWc`K  
s4MNVT  
见票后…月付款…months after sight||…months sight 3F GbQ_  
 plzE  
emGV]A%nss  
NvXj6U*%  
同组票据set of bills nwZ[Ygl|  
_Cu[s?,kS  
zyIza@V(  
.t"n]X i  
单张汇票sola of exchange||sole of exchange \W3+VG2cA  
34"{rMbQ  
@C!JtgO%  
trID#DT~  
远期汇票usance bill||bill at usance *uk\O]  

]hCWe0F  
dM);LT8@  
c@0l-R{q  
长期汇票long bill #R~" >g:w  
g @c=Bt$  
Ws2prh^e(  
j<. <S {  
短期汇票short bill sg'Y 4  
'US:Mr3  
H}u)%qY+~  
;`X`c   
逾期汇票overdue bill O+CF/ipX/  
34&u]4=L)  
nOA,x  
K8yWg\K  
宽限日期days of grace VWnu#_(  
?^e*UJNM  
)?= kb  
$i1>?pb3
 
电汇telegraphic transfer （T.T） `R4W4h'I  
-ucz+{  
2dp*>F0L  
+lY\r +;  
邮汇postal order||postal note （Am.）||post office order||money order hW*^1%1  
/NPl2\o.  
mvW^P`nB  
+iZ@.LI  
本票promissory note （P/N） FvtM~[Q  
8EW`*
+%=  
yKX:Z4I/  
Rx_,J%0Fq  
押汇负责书||押汇保证书letter of hypothecation ;iwD/=Y  
7;$L&X  
QrrZF.
 
ThT.iD[  
副保||抵押品||付属担保物collateral security Q!BkS=H30K  
ynOc~TN  
$w2[5|^S  
vl#V-UW$4P  
担保书trust receipt||letter of indemnity /_ hfjCE  
j,gM+4V^  
b_)QBE9  
S%a}ip&  
承兑||认付acceptance %>x0*T$$  
!'
6J;Fb#  
$AL|d[[T[  
9e :d2  
单张承兑general acceptance N?`GZ+5  

u:{. Hn`  
] BP^.N=  
l")o!N?  
有条件承兑qualified acceptance <try%p|f  
`siy!R  
CM@"l
V_  
s>"WQ|;6  
附条件认付conditional acceptance v~W6y
jp  
*(XgUJq+  
r(/P||`l  
QVA!z##  
部分认付partial acceptance   Di5Op
(S((