[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。   ~|y$^qy?U  
会计报表statement of account [[vu#'bc  
{7EnM 1]  
W=QT-4  
kT7x !7C  
往来帐目account current m.:2G  
Oe#*-  
D1xIRyc/  
*=yUs'brB  
现在往来帐||存款额current accout k&JB,d-mJ%  
Z"c e1cB  
Q4~/Tl;  
TNi4H:\  
销货帐account sales I`e$U  
He&7(mQ0^  
_ ^ JhncL  
~Qg:_ @@\  
共同计算帐项joint account u/s,#  
b\{34z ,  
Z
~X\Z.  
/R/\>'{E&c  
未决帐项outstanding account 2il)@&^  
>JSk/]"  
v@xbur\L  
*s=jKV
#  
贷方帐项credit account||creditor account m=m T`EP  
*8I+D>x  

)Bz2-|\  
j<*  
借方帐项debit account||debtor account  AqqD!  
to2#PXf]y  
vk:k~  
jH5VrN*Q  
应付帐||应付未付帐account payable 1\t#*N  
Y5dt/8Jo  
~8oti4  
s%cfJe_k  
应收帐||应收未收帐account receivable (u_?#Pj X  
# dA-dN  
hXAgT!ZD  
)2pOCAjL2  
新交易||新帐new account c6f=r  
]J '#KT{  
:m&cm%W]ts  
xr*%:TwCta  
未决帐||老帐old account <2.87:  
/r8'stRzv  
},]G +L;R  
l* a p$1'  
现金帐cash account eb` !  
q HU}EE v  
6x.ZS'y  
$>M-oNeC  
流水帐running account /%9Ge AAs  
1H-d<G0)  
H^d2|E[D  
|_h$}~;  
暂记帐||未定帐suspense account 7]8nW!h;  
w;OvZo|  
 /N8>>g  
sC}p_'L  
过期帐||延滞帐overdue account||pastdue account !T|q/ri  
j@o \d%.'!  
,N1I\f  
r3}Q1b&  
杂项帐户sundry account dSP~R  
G~+BO'U9'G  
}x~1w:zHd  
G u
4mP  
详细帐单||明细表detail account 1;E^3j$  
>WZ_) `R  
f(*ygI  
fxOa(mt  
呆帐bad account 2uEvu  
v<AFcY  
~u.((GM  
C f(g  
会计项目title of account /QW-#K|S&  
~lQ<#*wl  
|y%M";MI  
2mt S\bAF  
会计薄||帐薄account-book eh6\y79g  
' X9D(?O  
DkA@KS1Dq  
DX b=Ku  
营业报告书||损益计算表account of budiness||business report X4$86  
Hs#q 7  

g;eoH  
AdL>?SG%  
借贷细帐||交验帐account rendered U{Xx)l/o  
*Rl
lKPY)  
Q1 5h \!u  
(X?et &  
明细帐account stated 7Ap==J{a  
)OE!vA  
mzbMX <  
^fqco9^;  
与…银行开立一户头to open an account with mM;5UPbZ  
!?aL_{7J  
KM9)  
,&ld:v?~  
与…银行建立交易to keep account with [9H986=  
q_b,3Tp  
n:P++^ j  
+\s&v!  
继续记帐to keep account d+L!s7  
:YUQKy  
!)//b]  
=C4!h'hz  
与…有交易to have an account with P/Zp3O H  
(
> VD#n  
;NPbEPL[5  
2
e9lk$  
作成会计帐||有往来帐项to make out an account with *R_mvJlT  
)Rj,PF-9Z[  
nJr:U2d  
/DE`>eJY  
清算||清理债务to make up an account }HLV'^"k  
d3&l!DoX  
w(cl,W/w  
PCX X[N  
清洁帐目||与…停止交易to close ones account with \eoJ6IRE\T  
}pOJM&I  
;vp[J&=  
PlC8&$
  
结帐to close an account W<
/\F&  
ykBq
?Vr  
nS9 kwaO  
Nu4PY@m]C  
清理未付款to ask an account||to demand an account )9~-^V0A^>  
z$b'y;k  
K0-AP $  
f~
Ve7   
结清差额to balance the account with )o N#%%SB<  
@lu`oyM  
S*Hv2
sl  
sV$Zf `X)  
清算to settle an account||to liquidate an account||to square an account *<#$B}!{  
oeF0t'%  
<-s5 ;xwtS  
g'<ekY+V:  
审查帐目||监查帐目to audit an account o`%;*tx  
4)z*Vux  
/;V:<mekf  
5$<Ozkj(  
检查帐目to examine an account ]`T*}$|  
Wo,"$Z6B  
t(r}jU=qw  
O]-s(8Oo3  
转入A的帐户to charge the amount to As account WX}pBmU  
V}po  
.yN.  
[`_-;/Gx2  
以计帐方式付款to pay on account D\ kd6  
x2.YEuSMC  
.EdQ]c-E=  
g>;u} +lO  
代理某人||为某人on ones account||on account of one +GFK!Pf  
Q'R*a(pm  
ZK$<"z6{  
]Z=O+7(r  
为自己计算||独立帐目on ones own account P>[,,w  
&p83X  
[;,Xp/  
Vm]u-R`{  
由某人收益并负风险on ones account and risk||for ones account and risk zTb,h  

W_Eur,/`  
W*.
6'u)9  
Cs?[ 
 
由某人负担for ones account||for account of one atYe$Db  
lm\~_ 4l1  
Rt3/dw(p  
Tt+E?C%Y  
按某人指示||列入某人帐户by order and for account of one U%H6jVE  
0;SRmj@W  
U^Ulj/%6  
~%Xs"R1c,  
列入5月份帐目for May account ,); -v4$  
O]%Vh l  
rls\3R(jt  
|]+PDc%  
编入某中帐项下to pass to the account of||to place to the account of )L/o|%r!  
ql2O%B.6?  
Z;[f,Oj  
:WHbwu,L$  
寄出清算书to send in an account||to send in render an account $4u8"ne)  
m$WN"kV`,9  
TM<;Nj[*n  
I`4k5KB;  
支票薄cheque book <MzXTy3\  
i27KuPjC  
*G(ZRj@33  
+_v#V9?  
支票陈票人cheque drawer
C)R#Om  
@8"c
T-  
T%[!m5   
'-NHu +  
持票人cheque holder (MnK \^Y  
_>4Qh#6K  
W'}^m*F  
*Vr;rk  
不记名支票cheque to bearer||bearer cheque $ Fik]TbQp  
C*&FApG  
bXRSKp[$  
Q5>]f/LD  
记名支票||认人支票cheque to order %IHra6  
FC }r~syqA  
i8i~b8r]  
_&}z +(Ug  
到期支票antedated cheque mt*/%>@7R  
.$N
8cYu0  
f3"sKL4|  
+?bjP6w_g  
未到期支票postdated cheque :,1kSM%r  
LypBS]ru  
BX-fV|  
Wk
-jaz  
保付支票certified cheque .y^T3?}I  
KvkU]s_  
#B&%Y6E5  
9f_Qs4  
未获兑现支票，退票returned cheque *4?%Y8;bF6  
x}X hL  
K~Z$NS^W&  
;noZmPa  
横线支票crossed cheque KxUO=v<u  
<)VNEy'  
:<i<\TH'  
"d c- !  
普通横线general crossing
=q?sB]n  
tde&w=ec  
B'!I{LC  
\3 M%vJ  
特别横线special crossing |rwx;+  
gN5;Uk  

[[' (,,r  
;$/]6@bqB  
空白支票blank cheque 4
d;.p1ro  
7 jiy9[  
734<X6^1  
z\+Ug9Of  
失效支票，过期支票stale cheque 7O
\Qxc\  
 W'L  
JE ''Th}  
lCiRvh1K  
普通支票open cheque -mqL[ h,  
Uo=_=.GQ  
H.#zbKj  
:XCRKRDLE  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %{ +>\0x
  
Wz)@k2  
 wjfc9z  
` 3h,Cy^  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `tH:oP0=  
a&%v^r[  
OXD*ZKi8  
(65|QA   
支票换现金||兑现to cash a cheque ;(Kj-,>  
$64sf?aZ>#  
CC|=$(PgT  
8&c:73=?X  
清理票款to clear a cheque &*9
' 0  
=.2)wA"e'  
mG.H=iw  
3B?7h/f  
保证兑现to certify a cheque E3QyiW  
`{  ` W-C  
 .F/
0:)  
*Z2#U?_  
填写支票数额to fill up a cheque @H61^K<  
@ GXi{9  
.9@y*_9  
(Z?g^kjq)  
支票上划线to cross a cheque Yk=2ld;;  
Q(/F7"m  
?v}S9z  
!m6=Us  
开发支票to make out a cheque UX@8  
k]~|!`  

UqNUP+K  
u$ff %`E  
签发支票，开立支票to draw a cheque||to issue a cheque qv)%)n  
xew s~74L  
A75z/O{  
ie}?}s  
透支支票to overdraw a cheque Tno 0Q +  
36\_Y?zx%  
yt#~n_  
} bm ^`QY  
背书支票to endorse a cheque /5m~t.Z9M  
=PYS5\k  
Ug8>|wCE  
,
d7o/8u  
请付票款||清付票款to pay a cheque||to honour a cheque m4,inA:o  
BjV;/<bt  
v%;Nyab6$  
];*?`}#  
支票退票to dishonour a cheque jh"YHe/X  
l^
R1XBP  
 |F e*t  
2 sK\.yS  
拒付支票to refuse a cheque aPm2\Sq$  
StU9r0`  
]:.9:RmEV  
0`Y"xN`'i  
拒付支票to stop payment of a cheque M"5S  
A 1B_EX.  
a\tv,Lx  
|[X-i["y  
提示要求付款to present for payment li9>zjz  
5#Et.P'  
Ti$_V_  
z?  Ck9  
见票即付持票人payable to bearer V=)' CCi{  
TnJJ& "~3b  
5U6b\jxX  
"z4V@gk  
支付指定人payable to order rT';7> {g  
O6
n]l  
>r.W \  
='Yg^:n  
已过期||无效out of date||stale Vr hd\  
3 uJ?;  
La r9}nx0  
=DwY-Ex  
请给出票人R/D||refer to drawer f}cCnJK  
^1;Eq>u  
'Xu3]'m*  
3
0{WGc@l#  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y7<
(_
p7  
b)7v-1N  
tgC)vZ&a  
gmN$}Gy}  
文字与数字不一致words and figures differ 4DsHUc6  
qkBCI,X_Y  
w]O,xO  
3`Gb;D  
支票 3o`c`;H%p  
=H8Y  
时间已过account closed }-~LXL%!3  
bVOJp% *s  
bp>M&1^KY  
Z+2 j(  
更改处应加盖印章alterations require initials F TWjIa/[  
|jb,sd[=S  
q,>4#J[2;s  
=)nJ'}x  
IGF25-7B  
C sCH :>  
时间已过effects not cleared Lm*PHG  
+!$]a^3l  
^y[- e9O|  
Fil6;R  
停止付款payment stopped tv%B=E!r  
_2w8S\  
GrI<w.9X  
ei(S&u<  
支票毁损cheque mutilated >tE6^7B*  
IqqBUH  
J$i.^|hE/  
Nf%/)Tk  
汇款||寄钱to remit||to send money W~/{ct$Y  
;e$YM;;d  
 yaPx=^&  
aUq2$lw1  
寄票供取款||支票支付to send a cheque for payment OM81$Xo=  
v\D.j4%ij  
z/wwe\ a5  
~W-5-Nl{s  
寄款人a remitter Y6m:d&p=}  
\i3)/sZ?l  
F
T\%=>{  
BbhC0q"J  
收款人a remittee eu'S~c-l  
E _\V^  
f([d/  
GOD{?#
c$  
国外汇票foreign Bill f/t`B^}@  
i?f;C_w  
h)Ol1[y`  
eIQ@){lJ-]  
国内汇票inland Bill .0p'G}1  
lYS*{i1^ '  
dUv(Pu(.#  
m]Mm(7v(  
跟单汇票documentary bill /Ow@CB  
r?/!VO-*N  
A45!hhf  
%e(DPX  
空头汇票accommodation bill 5,?^SK|'x  
b8!   
EAlLxXDDh  
m .R**g  
原始汇票original bill v1p^="IHI  
O=oIkvg  
0wt4C% .0  
rTqGtmulG  
改写||换新票据renewed bill J3$@: S'  
Z9 eP(ip  
6G{ Q@  
?_eHvw  
即期汇票sight bill||bill on demand B+MnT{  
^Hz1z_[X@  
Ey%KbvNv  
Hyi'z
1  
…days after date||…days after date…日后付款 +'wO:E1( w  
k; >Vh'=X  
CZf38$6X  
e  m  
…months after date||…months after date…月后付款 }i J$&CJ  
\2CEEs'  
;,s9jw  
ZEso2|   
见票后…日付款…days after sight||…days sight J?Oeuk~[D  
'$[%x  
@2;cv?i)  
z\$(@:{A  
见票后…月付款…months after sight||…months sight 5v^tPGg4  
J$lfI^^  
D@kf^1G  
{C0Y8:"`  
同组票据set of bills H
p@Q  
f~7V<v  
1iqgVby  
]^,!;do  
单张汇票sola of exchange||sole of exchange J|vg<
[  
VOIni<9y  
h/6^>setz  
/f
drf  
远期汇票usance bill||bill at usance hV
Aat n[  
hzT)5'_  
i.\ e/9]f  
v]Aop<KLX  
长期汇票long bill ).AMfBQ=;  

BGHZL~  
$Ggnn#  
1jO%\uR/  
短期汇票short bill nLCaik_,m  
2[qoqd(  
;#9ioGx  
;e< TEs  
逾期汇票overdue bill ".2 d{B  
`?b'.Z_J  
(][-()YV  
\0vs93>?  
宽限日期days of grace /nn~&OU  
K)5j  
mxpj <^n}  
t#3_M=L  
电汇telegraphic transfer （T.T） R_\o`v5  
Cy*.pzCi  
%ZX9YuXQ  
a=`] L`|N  
邮汇postal order||postal note （Am.）||post office order||money order kW1w;}n$  
crN*eFeW  
x,zYNNx5g  
"eqzn KT%u  
本票promissory note （P/N） Gp+\}<^Z  
:Zx|=  
J_;*@mW  
w`=O '0d  
押汇负责书||押汇保证书letter of hypothecation &AWrM{e  
iQS,@6  
W6_rSVm  
. FC+  
副保||抵押品||付属担保物collateral security Z4rk$K'=1w  
3 ^K#\*P  
g7a446QR\K  
W)J MV  
担保书trust receipt||letter of indemnity >^GV #z  
V)l:fUm2  
4 Y
v:\c  
^;rjs|`K#  
承兑||认付acceptance Ie|5,qw E  
GC'e  
([}08OW@  
fGqX dlP  
单张承兑general acceptance &1R#!|h1W  
O"Nr$bS(Y  
YB<nz<;JR  
^ +v1[U@  
有条件承兑qualified acceptance Z)2d
4:uv  
CtV|oeJ  
r-TrA$k  
MIn_?r  
附条件认付conditional acceptance 74MxU  
6@t &  
GqR |hg  
B+mxM/U[c  
部分认付partial acceptance   E #B$.K