[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。   B* kcNlW  
会计报表statement of account o*WY=  
k%s_0 @  
\Ig68dFf%  
?BA]7M(,4  
往来帐目account current fhPk EvJ  
+m j*o(  
aNcd` $0  
r3E!dTDWq  
现在往来帐||存款额current accout W%<
LTWOc  
Jn:ZYqc  
5|3e&  
?eH&'m}-  
销货帐account sales 3E3U /K  
C%d_@*82  
@"
a6fn  
GSclK|#tE  
共同计算帐项joint account $`ZzvZ'r  
<+MyZM(z>  
&|>S|  
SIO&rrT.  
未决帐项outstanding account w(ln5q  
}En  
De7Ts  
-9N@$+T  
贷方帐项credit account||creditor account ^;!0j9"*:  
,B?~-2cCz  
Q!- 0xlx  
v+p{|X-  
借方帐项debit account||debtor account [Wd-Zn%  
E_Z{6&r  
:w}{$v}#D;  
\(226^|j  
应付帐||应付未付帐account payable XL#[%X9  
Vk< LJ S  
f}g\D#`]/  
? WJ> p  
应收帐||应收未收帐account receivable SJD@&m%?[  
#/PAA  
4XVCHs
(  
QXCH(5as  
新交易||新帐new account BA\/
YW @  
@SCI"H%[  
:0Z^uuk`gq  
"KcA  
未决帐||老帐old account ;&H4u)  

<: &*  
dJ$"l|$$  
)`^p%k  
现金帐cash account (&/2\0QV  
t78k4?  
Y5fLmPza  
h-iJlm  
流水帐running account ~y=T5wt  
V_plq6z  
O=u1u}CP?  
 >S$Z  
暂记帐||未定帐suspense account jzU.Bu.  
+`?Y?L^ J  
'SQG>F Uy  
SG6sw]x  
过期帐||延滞帐overdue account||pastdue account ^vG8#A}]  
UH3sH t  
J2uZmEt  
cuOvN"nuNj  
杂项帐户sundry account (O0Ur m  
oK 6(HF'&  
 }fp-5  
CI3XzH\IX*  
详细帐单||明细表detail account J\e+}{  
Df3rV'/~  
c-.t>r&  
K~ ;45Z2  
呆帐bad account /x3/Ubmz~x  
o)'y.-@Q  
T |tOTk  
j0@[Br%7  
会计项目title of account \ U@rg4  
@)SL_9  
YM5fyv?  
>E*$ E  
会计薄||帐薄account-book ;5@ t[r  
CbN!1E6).  
ou %/l4dC  
}NsUnbxT  
营业报告书||损益计算表account of budiness||business report c6Y\n%d&  
.^b;osAU  
znJ'iVf  
fxgr`nC  
借贷细帐||交验帐account rendered .7n\d55a  
A&>.74}p  
PTj&3`
v  
o/ui)U_  
明细帐account stated ~F1:N>>_Cf  
7'OtruJ  
*b];|n{  
NH3cq  
与…银行开立一户头to open an account with 7 [g/TB  
r-h#{==*c  
xU%w=0z<  
L<fvKmo(fw  
与…银行建立交易to keep account with RQMEBsI}  
iDf,e Kk$'  
wY"Q o7  
umd
G(osR  
继续记帐to keep account [ d* ~@P  
f-r] |k  
;[a|9T
PR  
*28pRvY:b  
与…有交易to have an account with &N;-J2M  
, lJv  
hTwA%  
`)QCn<  
作成会计帐||有往来帐项to make out an account with R6=$u{D  
j^`hzh3S  
ncx(pp  
w^]6w\p  
清算||清理债务to make up an account 'TAUE{{  
hS 9;k9w  
\w'*z&`W9  
u<nLag
  
清洁帐目||与…停止交易to close ones account with oHs2L-G  
JH8zF{?  
mXXt'_"  
E_zIg+(+  
结帐to close an account ~(]0k.\  
]%!
u7z|\6  
M'!U<Y -  
l9M0cZ,  
清理未付款to ask an account||to demand an account n3sUbs;
 
owPm/
F  
y
_.!!@,  
+Y+Y6Ac[}  
结清差额to balance the account with ;}'D16`j  
2W$cFC  
HE
GKX]  
mLL340c#\  
清算to settle an account||to liquidate an account||to square an account 9+keX{/c  
mJM_2Ab  
)IJQeC  
}Nb8
}(6  
审查帐目||监查帐目to audit an account hxS 6:5Uc  
z'`y,8Y1l  
4WB-Ec  
6[]]Y,Y  
检查帐目to examine an account `ImE% r!  
"H XYNS>  
C2{lf^9:&  
#h@J=Ki  
转入A的帐户to charge the amount to As account EJ`T$JD  
Sv;_HZ  
c_" ~n|  
X*L;.@xA  
以计帐方式付款to pay on account %r+vSGt;5  
wRrnniqf8  
%K]euEqs  
gI8Bx]  
代理某人||为某人on ones account||on account of one PpsIhMq@  
1 tR_8lC  
$Q*<96M  
P<fnLQ9  
为自己计算||独立帐目on ones own account 'u` .P: u?  
w4LScvBg  
%2V-~.Ro6  
M,5"b+mX[~  
由某人收益并负风险on ones account and risk||for ones account and risk b2@VxdFN  
0 dh=fcb  
cr;g5C V  
Sc7U|s  
由某人负担for ones account||for account of one sFBneBub  
^3hn0DVQ  
=LTmr
1?  
[NFNzwUB  
按某人指示||列入某人帐户by order and for account of one -)~SM&  
\RVW   
4R5D88=C  
&5L<i3BX  
列入5月份帐目for May account i%6;  
t 5[[JD 1V  
y
krr2x  
2On_'^O  
编入某中帐项下to pass to the account of||to place to the account of *:O.97q@h  
B&N/$=5m  
C4}*)a  
!p1qJ
[  
寄出清算书to send in an account||to send in render an account U?!>Nd  
0 u?{\  
F_bF  
KzQ3.)/q  
支票薄cheque book *|_"W+JC  
9h0X&1u  
DI;DECQl$  
.IJ_jt-^d  
支票陈票人cheque drawer X";@T.ZGut  
>Yt/]ta4+  
N4*G{g  
KLX/O1B  
持票人cheque holder f7I{Wf Z\P  
"@9?QI}  
xF8}:z0  
\cLSf=  
不记名支票cheque to bearer||bearer cheque #oJ5k8Wy  
r&Ca"dI  
.Gcy> Av  
NvN~@TL28  
记名支票||认人支票cheque to order {Q<$Uo6V  
X{kpSA~  
QKE9R-KTE  
R<x'l=,D(  
到期支票antedated cheque +ki{H}G21  
KQ[!o!%  
ql<rU@  
K 0hu:1l)  
未到期支票postdated cheque AfC>Q!-
w  
DKVT(#@T  
{_U Kttp  
{iG@U=>  
保付支票certified cheque -VZR ujl  
wC-Rr^q  
<ER'Ed  
H[b}k
ZW:a  
未获兑现支票，退票returned cheque =_]2&(?  
!Oi~:Pp  
z>R#H/h+  
0hZ1rqq8C  
横线支票crossed cheque IcIOC8WC  
*1@:'rJ  
+}Av-47`h  
,_ag;pt
9)  
普通横线general crossing B cj/y4"  
Ol$WpM  
tvd0R$5}  

:D7|%KK  
特别横线special crossing t4K~cK  
9%sM*[A  
~L7:2weV[  
XR0O;JN  
空白支票blank cheque KLC{7"6e)  
[_xyl e  
s/Xb^XjS1  
bAr` E  
失效支票，过期支票stale cheque YRlDX:oX~  
*V(Fn-6(  
_GqS&JHSf  
A-CUv[pM  
普通支票open cheque 6D;^uM2N  
>"3>fche  
*5,c Rz  
 j<"nO(  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %i)B* 9k  
UK*qKj.)  
~2u\  
G%u9+XV1#  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c-j_INGm  
N~ANjn/wL  
V,%L~dI  
Lv1{k\aw  
支票换现金||兑现to cash a cheque Eaad,VBtU  
Mp\ <cE  
T@^]i&  
P%X-@0)  
清理票款to clear a cheque x
O7IzqY  
\.e4.[%[2-  
G[idN3+#  
R|!B,b(  
保证兑现to certify a cheque +Zk,2ri  
p2x [
p  
[FQ\I-GNC  
+pqM ^3t|y  
填写支票数额to fill up a cheque D&hqV)d4R  
L(&}Wv  
!PUp>(  
f"&Xr!b.h  
支票上划线to cross a cheque j?n+>/sG,  
:46h+?   
/48 =UK  
UEzi*"-v2  
开发支票to make out a cheque 9>,Q gp,w  
klWYuStZ  
n"aCt%v  
TA}UY7v  
签发支票，开立支票to draw a cheque||to issue a cheque >Cd9fJ&0gP  
Uz8hANN0_  
Tvf~P w  
+_HdX w#  
透支支票to overdraw a cheque <8(?7QI  
=?0QqCjK)  
k3@HI|  
i~qfGl p6)  
背书支票to endorse a cheque #-u [$TA  
%hT4qzJj  
F}ukZ DB  
`hB1b["(  
请付票款||清付票款to pay a cheque||to honour a cheque h5@j`{  
9(VRq^Z1  
't>r sp+#  
:X .,  
支票退票to dishonour a cheque &A50'8B2A  
CdhSp$>  
!}&"W,,0  
|LYK c.xo  
拒付支票to refuse a cheque wFlV=!>,  
tGqCt9;<  
5)lW  
=L0fZf  
拒付支票to stop payment of a cheque , &' Y  
&^ I+s^\=  
%]Cjhs"v  
~-Oa8ww  
提示要求付款to present for payment ?J|4l[x  
oP$kRfXS!<  
)bWrd$X  
rH}fLu8,;Q  
见票即付持票人payable to bearer P%o44|[][  
-2NwF4VL  
LR$z0rDEM  
6 nGY^  
支付指定人payable to order g_D-(J`IK,  
r*cjOrvI  
|"}4*V_*  
l`rC0kJ]  
已过期||无效out of date||stale PvOC5b  
!7` [i  
I($,9|9F  
<NQyP{p  
请给出票人R/D||refer to drawer {fG|_+tl3o  
lIDl1Z@Z  
~ v1W  
VJ1* |r,  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )W9_qmYd"  
e(\Q)re5Q  
o`U|`4,  
k46gY7y,9  
文字与数字不一致words and figures differ q,,j',8kq/  
@6%gIsj<H  
IvSn>o  
;nf&c;D  
支票 /VtlG+dLl  
Z t`j\^4n  
时间已过account closed tP]q4i
 
+2O=s<fp  
ta! V=U  
^uBwj}6  
更改处应加盖印章alterations require initials .;%q/hP  
k|ip?O  
"8t\MKt(  
aiR5/ ZD  
1#!@["  
*SGlqR['\e  
时间已过effects not cleared X<K9L7/*  
z+6QZQk  
D% @KRcp^b  
_sm;HH7'*  
停止付款payment stopped xvO 3BU~2  
{*__B} ,N  
_@|fva&s,;  
S2}Z&X(  
支票毁损cheque mutilated "8_,tYAH  
'{^8_k\}B  
>e_%M50  
^ +a  
汇款||寄钱to remit||to send money /yt7#!tm+  
*zSxG[s  
O99mic  
|<2 *v-a  
寄票供取款||支票支付to send a cheque for payment %ph"PR/t?  
r+TK5|ke  
iha9!kf  
8vO;IK]9b^  
寄款人a remitter #ZF>WoC@e?  
8qmkn
JC  
z1}1*F"  
9C?cm:  
收款人a remittee Rd v
n)K  
\AHY[WKx  
qhN[Dj(d  
vh{9'vd3el  
国外汇票foreign Bill a G@nErdW  
Y^X:vI  
i9y3PP)  
!3QRzkJX~  
国内汇票inland Bill #hZQ >zcF  
7 {nl.. `  
CX.SYr&!R  
dWjx"7^  
跟单汇票documentary bill -3\7vpcdN  
k~R{Y~W!!  

EM=xd~H  
44Q9*."  
空头汇票accommodation bill 3)xbnR
k  
+q l  
y]<#%F h  
PM8Ks?P#u  
原始汇票original bill =9fEv,Jk  
]2LXU YB  
7Zo&+  
\w3%[+c  
改写||换新票据renewed bill >eRZ+|k?N  
qj`,qm P  
Hw y5G;  
Y>G*'[U  
即期汇票sight bill||bill on demand RA}U#D:$i  
d&5c_6oW  
TbMdQbj}  
.<HC[ls  
…days after date||…days after date…日后付款 |G)Y8 #D  
5cgo)/3M@}  
+8^5C,V  
z'_&|-m  
…months after date||…months after date…月后付款 rAM*\=  
Ny.*G@&  
-}E)M}W  
|.Em_*V G  
见票后…日付款…days after sight||…days sight m$,cH>E  
!O 4<I_EY{  
AvyQ4xim+  
GKiq0*/M  
见票后…月付款…months after sight||…months sight Q js2hj-$  
% Oz$_Xe  
n>br,bQe  
{K<uM'ww>  
同组票据set of bills KS b(R/T  
Hw
\([j*  
R!@|6=]iG  
.N/GfR`0/<  
单张汇票sola of exchange||sole of exchange )@!~8<_"  
>6OCKl  
Mm "Wk  
qZXyi'(d  
远期汇票usance bill||bill at usance @+iC/
  
,GP!fs
K  
{d^Q7A:`  
mm_^gQ,`  
长期汇票long bill I$+%~4  
 dhZZb  
u\M4`p!g=  
$4DFgvy$  
短期汇票short bill HmhU
c,EC  
c/b%T  
zpbcmQB*  
]}p2Tp;1  
逾期汇票overdue bill jo<>Hc{g>  
ri"?,}(  
5LO4P>f
q  
cT_uJbP+  
宽限日期days of grace $< A8gTJ  
xR*5q1j  
KLG6QBkj  
M`)s>jp@w  
电汇telegraphic transfer （T.T） CKx\V+\O  
:-$cd Z3E  
l?})_1v,R  
}PtI0mZ1  
邮汇postal order||postal note （Am.）||post office order||money order Jz=;mrW  
Y=5! QLV4  
>BJ2v=RA  
{`+bW"9  
本票promissory note （P/N） W8Ke1(ws&  
,D:iQDG^  
_2]e1_=  
g!p+rq_f  
押汇负责书||押汇保证书letter of hypothecation RcY6V_Qx  
/uC+.B9k  
lO551Y^  
_ u #/u2<  
副保||抵押品||付属担保物collateral security D_O5k|-V  
enPzy:C  
T^KCB\\<  
-$AjD?;  
担保书trust receipt||letter of indemnity X=fPGyhZ  
OI'uH$y  
bq c;.4$  
p#ZMABlE,P  
承兑||认付acceptance }W- K  
\%w7D6dEZ  
+<'uw  
F(T=WR].o  
单张承兑general acceptance 9c"0~7v  
gUksO!7^1  
6$W-?  
j09mI$2y67  
有条件承兑qualified acceptance 1joc<EI  
N5:D8oWWXR  
6b-  
o@qN#Mg?>}  
附条件认付conditional acceptance ]+}:VaeA  
7yY1
dR<Y  
{Uik|  
)v*v   
部分认付partial acceptance   0-8ELX[#