[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。   &09z`*,  
会计报表statement of account oT2h'gu")  
Kn3qq  
|S48xsFv
q  
wHm{ 4  
往来帐目account current h<H.8.o  
e^kccz2f  
y~'F9E! i  
eq.K77El{J  
现在往来帐||存款额current accout N^7Qn*qt[  
Aw
l4*J~  
qS<a5`EA  
>m=' #x0>Y  
销货帐account sales Sx)b~*  
fkE4[X7f  
xLX<.z!r  
cPA-EH  
共同计算帐项joint account [uK*=K/v  
wY|&qX,  
9
EzXf+f  
PD$XLZ  
未决帐项outstanding account 0,+RF"R  
@Ee{ GH^-  
ixF '-  
-1).'aJ^  
贷方帐项credit account||creditor account *y[i~{7:  
hZNS$  
#<df!)  
[uCW8:e  
借方帐项debit account||debtor account ({ 'I;]AQ  
&LM@_P"T  
X`bN/sI  
5&a4c"fU  
应付帐||应付未付帐account payable ipU,.@~#  
u&Q2/Y  
m<L.H33'  
Nd!0\ "AE  
应收帐||应收未收帐account receivable A41*4!L=  
*,qW9z  
`Wq4k>J}*  
ut z.  
新交易||新帐new account P2_UQ  
g]au|$L4  
x+Vp&  
j3{8]D  
未决帐||老帐old account F<SMU4]YdG  
vi?{H*H4c  
0>h
V?A  
iaXpe
]w$n  
现金帐cash account J6pQ){;6  

.ko8`J%%M  
 d(PS  
^Wb|Pl  
流水帐running account b37F;"G  
Hq9yu*!u  
Zz
!0|-\  
gC^4K9g  
暂记帐||未定帐suspense account DyeV uB  
A[20i c  
3[8F:I0UL  
Jlgo@?Lc  
过期帐||延滞帐overdue account||pastdue account 7hAFK  
(p4|,\+  
I|jGu9G  
yVA<-PlS<  
杂项帐户sundry account /C)mx#h]  
9MfBsp}c  
U$CAA5HV]  
Qw>ftle  
详细帐单||明细表detail account CBaU$`5  
?VC[%sjwn  
f#~X4@DH`  
gG"W~O)yv  
呆帐bad account s;oDwT1  
["4sCB@Tr  
T}DP35dBzE  
VQSwRL3B=  
会计项目title of account ]T
mx;[D  
U~{fbS3,  
OsS5WY0H  
rv`kP"I  
会计薄||帐薄account-book 8GpPyG ],e  
aD yHIh8  
Ej c%D SG  
nNbOq[  
营业报告书||损益计算表account of budiness||business report fq*.4s #  
5?-cP?|.9  
Z}#,E;  
&Xr@nt0H  
借贷细帐||交验帐account rendered #H]cb#  
EW;R^?Z  
3;fuz Kk@b  
_`6fGu& W  
明细帐account stated O{b.-<  
JNY;;9o  
_TF\y@hF*D  
K9JW&5Q  
与…银行开立一户头to open an account with P'Q|0lB  
p3?!}VM!y  
N}ur0 'J0  
k-;%/:Om  
与…银行建立交易to keep account with "`pI!nj  
fiDwa ;,  
Jjt'R`t%t  
M%dJqwH5{
 
继续记帐to keep account ~G0\57;h  
ex_Zw+n  
/S}0u}jID?  
om$x;L6  
与…有交易to have an account with g\sW2qXEw  
#BA=?7  
*= ]hc@  
:Ny.OA  
作成会计帐||有往来帐项to make out an account with {d`e9^Z:  
W/*2I3a  
\^<eJfD  
T;6 VI|\  
清算||清理债务to make up an account *E"QFirk0  
i:ar{ q  
SKTf=rY  
oK;.|ja  
清洁帐目||与…停止交易to close ones account with aAHx
^X^  
.~#<>  
1mT3$Z  
tb;!2$  
结帐to close an account IooAXwOF  
N?!]^jI,  
sflH{!;p  
[kf$82  
清理未付款to ask an account||to demand an account p|mt2oDjw  
y,$kU1yH7  
Lf+M +^l  
BR1oE3in  
结清差额to balance the account with asT*Z"/Q!  
S1 22. I  
P,xI3U< q  
b!W!Vvf^x  
清算to settle an account||to liquidate an account||to square an account FI@!7@  
w6C0]vh  
l7G&[\~  
H8[L:VeNT  
审查帐目||监查帐目to audit an account ia.95H;  
 6?-vj2,  
#KA,=J  
H38ODWO3  
检查帐目to examine an account Kt
rqrl^IJ  
<0,c{e  
IY$H M3t7  
wOH$S=Ba5,  
转入A的帐户to charge the amount to As account kh3PEq  
#h'F6  
v=4,kG  
NP%Y\%;l6  
以计帐方式付款to pay on account O][R"5d  
?+Sjt  
~9.0:Fm<  
Y\!* c=@k  
代理某人||为某人on ones account||on account of one L\L/+yNv:G  
NFT&\6
!o  
a4gJ-FE  
h WvQh  
为自己计算||独立帐目on ones own account Obd@#uab  
%<@."uWF *  
SH#-3&$[  
6 /8?:  
由某人收益并负风险on ones account and risk||for ones account and risk t!MGSB~  
7~@q#]U[  
`]L&2RS  
@y,pfWh`  
由某人负担for ones account||for account of one $Z Sjq  
~(4;P%L:  
_hgu:  
uveby:dh  
按某人指示||列入某人帐户by order and for account of one Ew>E]Ys  
V4]t=3>  
M
*|,05>  
XW]'by  
列入5月份帐目for May account \XaKq8uE  
}E626d}uA  
=FXO1UZ!  
@.Pd3CB0  
编入某中帐项下to pass to the account of||to place to the account of <-xI!o"}  
C*A!`Q?1Y  
};5d>#NK,Y  
906b=  
寄出清算书to send in an account||to send in render an account nCF1i2*6|"  
}Gmwm|`*  
nM*-Dy3ou  
+C4UM9  
支票薄cheque book {DzOXTI[Y  
p^u;]~JO  
| tl4I2AV  
9os>k*  
支票陈票人cheque drawer $n |)M+d  
qx,>j4yw  
Ae,P&(  
5U[m]W=B  
持票人cheque holder L1'R6W~%dN  
Z_iVOctP  
< {1'cx  
#~(J J  
不记名支票cheque to bearer||bearer cheque : b9X?%L~  
u-yVc*<,  
H _H3Gp  
luNEgCq  
记名支票||认人支票cheque to order R5_xli%  
x aQO=[  
XxXMtiZ6  
HV_5 +  
到期支票antedated cheque -\ {.]KL  
QrmiQ]d*p  
?)x"+[2  
0$8iWL  
未到期支票postdated cheque 5Q
$6~\  
;Mzy>*#$Q  
v?\Z4Z|f  
(-'Jf#&X^  
保付支票certified cheque -?T:> *]p  
z"[}Sk  
H
B+{vuN*L  
46p%y  
未获兑现支票，退票returned cheque r$7zk<01  
[FhFeW>  
i@Vi.oc4[  
" n, ?)  
横线支票crossed cheque '3h"Ol{b  
<d&9`e1Hc  
fpESuVKr  
CF|4, K)  
普通横线general crossing M$@Donx  
gaBVD*>  
C"X; ,F<  
W7R`})F  
特别横线special crossing tv,Z>&OM  
=
\[}@Kh  
~hx__^]d  
l)1FCDV  
空白支票blank cheque YfB8  
h5+L/8+J^z  
Z4@%0mFll  
0m`{m'B4n  
失效支票，过期支票stale cheque @fjVCc;  
}iOFB&)w  
y5oC|v7  
D' d^rT| H  
普通支票open cheque $0(~ID  
KG8:F].u(  
o8Q+hZB}A  
{Z~5#<t  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a,>`ab%>  
Vdpvo;4uy  
i'6>_,\(  
A9:dHOmT^U  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
f`^\v  
 ,m"0Bu2  
-c_}^j  
CVk.Ez6  
支票换现金||兑现to cash a cheque O4l]Q  
u)NmjW  
VZo,AP~  
:3oLGiL  
清理票款to clear a cheque K |Z]  
0P?\eoB@8  
7ThGF  
liU/O:Ap  
保证兑现to certify a cheque R=/^5DZ}  
G/y@`A)  
MPS{MGVjbJ  
>I*Qc<X91  
填写支票数额to fill up a cheque 2PaRbh{"  
EKr#i}(x<  
3M@!?=|U  
v \xuq`  
支票上划线to cross a cheque vc r5  
K0YUN^St  
,sk0) {rW  
H0 %;t  
开发支票to make out a cheque ~ WKcO&  
&a/F"?9jL  

z]\CI:  
]
C
L9N  
签发支票，开立支票to draw a cheque||to issue a cheque 6Z:swgi6&  
SniKCqmC]  
>}?4;:.=  
+CQ$-3  
透支支票to overdraw a cheque ){_D  
* 11|P  
X
H"-s Zt  
&OX
nZT3P  
背书支票to endorse a cheque jf|5}5kSlf  
L)mb.U$`c|  
:t'*fHi~  
8B|qNf `Yi  
请付票款||清付票款to pay a cheque||to honour a cheque Gs0x;91  
E\GD hfTQ  
@y+Hb@ >.  
0=,vdT  
支票退票to dishonour a cheque  )ld !(d=  
sz?/4tY
 
@C=Dk  
CSBk  
拒付支票to refuse a cheque 6q8b>LG|  
W/?\8AE
 
(:TZ~"VY  
q|r/%[[!o  
拒付支票to stop payment of a cheque O! t> @%)
 
0>aAI3E  
L
Y? `+/  
f(}AdW}?  
提示要求付款to present for payment kpQXnDm2  
o`EL)K{  
A=+ |&+? t  
8}A+{xVp8  
见票即付持票人payable to bearer 'T_Vm% \)  
3u tJlD  
B0&W wa:  
g6wL\g{29  
支付指定人payable to order chQCl3&e^  
"T?hIX/p_  
bt2`elH|  
<,Z6=M
`  
已过期||无效out of date||stale ;t_'87h$y
 
u]!ZW&  
\A ?B{*  
Kj+=?R~}S  
请给出票人R/D||refer to drawer jJB+UF=  
SD=kpf;  
! ,*4d $  
1X7tN2tQ  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >w}5\4j  
>0kZ-M5  
z;F6:aBa  
P*\h)F/3}t  
文字与数字不一致words and figures differ ._$tNGI4  
 6[{|'  
p3N/"t&>  

bV~z}V&  
支票 m&36$>r=  
^#Ruw?D  
时间已过account closed yN4K^#  
;YYo^9Lh}  
/Mg$t6vM  
, (Bo .(]  
更改处应加盖印章alterations require initials eOdB<He36  
&.ENcEic  
{okx*]PIc  
SMMsXH  
B_u1FWc  
+wwb+aG6{  
时间已过effects not cleared uq~Z  
8pEiU/V  
Pm Zb!|  
*nj={Ss&  
停止付款payment stopped m,TN%*U!  
:MIJfr>z  
|IL/F]I  
Vh1R!>XY
 
支票毁损cheque mutilated AxbQN.E  
";PW#VHC  
:7&-<ae2  
i 1{Lx)  
汇款||寄钱to remit||to send money .w .`1 g  
afOix"  
p;P"mp\'  
_(R1En1  
寄票供取款||支票支付to send a cheque for payment ^>3q@,C]c  
orGkS<P  
L7}dvdtZ0  
}#0i1]n$D  
寄款人a remitter 5Q9nJC{'NN  
? _>L<Y  
FM80F_G^z  
g$(<wWsU  
收款人a remittee lhN2xg5x  
^E)*i#."4  
Bc^%1  
pr;z>|FgA>  
国外汇票foreign Bill }r+(Z.BHM  
vzr?#FG  
mHiV};$  
;AjY-w  
国内汇票inland Bill >l!#_a  
jgz}
  
=tS1|_  
W$I^Ej}>$  
跟单汇票documentary bill 'UW(0 PXw  
EINjI:/D  
KliMw*5(  
aR2Vvo  
空头汇票accommodation bill .w.jT"uD!  
C`++r>  
pKnM=N1f  
EGY'a*]cU  
原始汇票original bill d,c8ks(  
hJ>Kfm  
-$; h+9BO  
rmzM}T\20  
改写||换新票据renewed bill P_[A  
U@6bH@v5  
06Irx^n  
HZG^o^o1l+  
即期汇票sight bill||bill on demand j.b7<Vr4;  
"\n,vNk  
`ZC{<eVJ}=  
{1<XOp#b  
…days after date||…days after date…日后付款 <8JV`dTywC  
_0v+g1x  
_>6xUt  
|9Gng`)  
…months after date||…months after date…月后付款 FRSz3^Aw  
ptCFW_UV  
Qh0tU<jG  
sy ]k  
见票后…日付款…days after sight||…days sight "M GX(SQ  
}%&hxhR^t3  
Y/3CB  
{N \ri{|  
见票后…月付款…months after sight||…months sight T;4& ^5n  
"<# -#j  
[32]wgw+{1  
THQd`Lj  
同组票据set of bills )YKnFSm  
t,YnweH  
6 aE:vR2  
QM"\;l??  
单张汇票sola of exchange||sole of exchange FuWMVT`Y  
'V*ixK8R0  
!zu YO3:  
015 ;'V#we  
远期汇票usance bill||bill at usance &gDwsW  
3y[uH'  
 ]\qbe  
:jJ;&t^^  
长期汇票long bill -w[j`}([P9  
\~LwlOo%R  
H/rJ:3  
S\,~6]^T  
短期汇票short bill U#u=9%'  
];3]/b)&  
WDM^rjA|j  
\),DW)  
逾期汇票overdue bill 5-=&4R\k  
s>RtCw3,  
e[Tu.$f-  
%![%wI?  
宽限日期days of grace )&nfV 5@"  
oPqWL9]  
!XJvhsKXy  
y1oQ4|KSI  
电汇telegraphic transfer （T.T） K;,_P5J%  
IbC8DDTD  
csEF^T-  
$N}nO:`t  
邮汇postal order||postal note （Am.）||post office order||money order FLb Q#c\  
L"_ l(<g  
Pl>BTo>p'  
<hJ%]]  
本票promissory note （P/N） O/?Lk* r  
b3zxiq x  
LU7ia[T  
cC NyW2'  
押汇负责书||押汇保证书letter of hypothecation r?:zKj8/u  
hxXl0e gI  
/"f4aF[  
7,.3'cCL^  
副保||抵押品||付属担保物collateral security "-WEUz  
@`IMR$'  
$4*wK@xu  
Y]9AC  
担保书trust receipt||letter of indemnity 4@Q`8N.  
Xcy Xju#"p  
N084k}io  
daX$=n  
承兑||认付acceptance M<%g)jn_  
/^2&@P7  
w@jC#E\  
mPmg6Qj(W  
单张承兑general acceptance <%SG <|t  
1 m>x5Dbk!  
Im<i.a <`  
6AA"JX  
有条件承兑qualified acceptance }Qqi013E L  
qgk-[zW#  
B5p
WSS
 
) ]y^RrD  
附条件认付conditional acceptance Yp;6.\Z8[  
dw"Tv~  
gdx2&~  
q_R^Q>ZIe  
部分认付partial acceptance   Jn+k$'6%#