[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。   Ct w<-'  
会计报表statement of account ?Z7QD8N  
7*{f*({  
c _D(%Vf5  
]2wx
qglh)  
往来帐目account current I'BhN#GhX  
SscB&{f  
nOGTeKjEJ  
jfY7ich  
现在往来帐||存款额current accout :]m.&r S,  
fx{8ERo  
o'!=x$Ky  
3uqhYT;  
销货帐account sales F#sm^%_2  
Z_\p8@3aH  
WQ.0}n}d  
Nhjq.&  
共同计算帐项joint account nTEN&8Y>R  
xf]K  
GBbnR:hM  
Dp ](?Yr  
未决帐项outstanding account &xQM!f  
#_w q#rF  
E5bVCAz  
20|` jxp  
贷方帐项credit account||creditor account @owneSD qN  
+nDy b  
vt| R)[,  
h^yqrDyJ  
借方帐项debit account||debtor account E[]5Od5#  
rGyAzL]  
VI&x1C  
-)`_w^Ox  
应付帐||应付未付帐account payable ?dgyi4J?=`  
JNfL jfE)<  
5 8bW  
Fz%;_%j  
应收帐||应收未收帐account receivable X g6ezl
W  
"La;$7ds  
"]+g5G  
Fm
L]|~  
新交易||新帐new account *j%x  
>X*tMhcb  
N T`S)P*?  
a[-!X7,IU  
未决帐||老帐old account l M6pYYEq=  
d#g))f;  
5I622d  
`@/)S^jBau  
现金帐cash account Qd[_W^QI  

'r?ULft1  
Yq+1kA  
E7:xPNU  
流水帐running account _v,0"_"  
FlBhCZ|
^  
o|kykxcq  
6p9fq3~7Y  
暂记帐||未定帐suspense account 'a['lF  
#).$o~1ht!  
6_Fr\H  
1@F-t94I  
过期帐||延滞帐overdue account||pastdue account 54+(o6E<  
Z}J5sifr  
1qRquY  
g4IF~\QRVi  
杂项帐户sundry account 3e_tT8
  
I\~[GsDY  

4b 8G 1fm  
WAa45G  
详细帐单||明细表detail account )kpEcMlR  
gq7tSkH@  
.uuhoqG0  
4ax{Chn  
呆帐bad account 7n8nJTU{4j  
mptFd  
oP&/>GmXL  
&9L4 t%As  
会计项目title of account `H+"7SO  
p}1i[//S  
ge~@}&#iO@  
,i2-  
会计薄||帐薄account-book 36"n7  
".?4`@7F\  
qX\*lm/l  
|N.2iN:  
营业报告书||损益计算表account of budiness||business report 7oE0;'  
QJ|@Y(KV0  
De?VZ2o9"  
hyI7X7Hy  
借贷细帐||交验帐account rendered k^J8 p#`6  

i}-uK,^  
17LhgZs&  
mMAN*}`O  
明细帐account stated smP4KC"I(d  
sy: xA w  
tW\yt~q,  
4Uy%wB  
与…银行开立一户头to open an account with 82r8K|L.<y  
a3@E`Z  
ARKM[]  
1Cr&6't  
与…银行建立交易to keep account with po| Ux`u  
!nvwRQ  
|5&+VI  
st-{xC#N#  
继续记帐to keep account lSxb:$g  
l/.{F;3F  
66yw[,Y  
]}2)U  
与…有交易to have an account with /0s1;?  
zF1!a  
9/ <3mF@E  
['d9sEv.  
作成会计帐||有往来帐项to make out an account with g`XngRb|j  
m'o dVZ7  
RRL{a6(?  
|
xO*!NR  
清算||清理债务to make up an account t R^f]+Up  
WtT;y|W  
n;g'?z=hy  
eg0_ <  
清洁帐目||与…停止交易to close ones account with X
iUq#84Q  
MpV<E0CmE  
J4Gzp~{  
?uWUs )9  
结帐to close an account PX:#+ bq1  
b8mH.g&l  
{}O~
tf_  
3I6ocj[,  
清理未付款to ask an account||to demand an account OVg&?fiP  
E~!$&9\  
YT\`R  
kiTC)S=])  
结清差额to balance the account with ?nU<cxh  
BWt`l,nF  
tl#sCf!c  
c*bvZC^6  
清算to settle an account||to liquidate an account||to square an account $8tk|uh  
<c+.%ka  
KC/O EJ`  
9LR=>@Z  
审查帐目||监查帐目to audit an account H 4<"+7  
*2AD#yIKC  
dlu*s(O"
  

W06aj ~7Z  
检查帐目to examine an account 57\ 0MQO  
 a"Qf  
6o't3Peh  
Kz HYh  
转入A的帐户to charge the amount to As account !eX0Q 2  
#M-!/E  
gx&es\  
epy2}TI  
以计帐方式付款to pay on account `DM%a~^yg  
HC iRk1  
fdl.3~.C  
!KHgHKEW^  
代理某人||为某人on ones account||on account of one }b_Ob  
I8xdE(o8+  
%:3XYO.w-  
YWZ;@,W  
为自己计算||独立帐目on ones own account z^bS+0S5x!  
\&"C  
'|8dt "C  
q*I*B1p[m  
由某人收益并负风险on ones account and risk||for ones account and risk l\<.*6r  
7|,L{~  
=oAS(7o  
#GzALF97  
由某人负担for ones account||for account of one A3]A
5s6  
WzIUHNn'I  
U1\7Hcs$  
yRXML\Ge  
按某人指示||列入某人帐户by order and for account of one 0 QTI;3  
&Ok1j0~~  
h"FI]jK|}  
C- .;m  
列入5月份帐目for May account GJ9 >i)+h;  
JP#S/kJ%3  
6tKrR{3#A  
BJ|l  
编入某中帐项下to pass to the account of||to place to the account of L(y70T  
!XPjRdq  
M2Q,&>M   
H|%J"  
寄出清算书to send in an account||to send in render an account t3<MoDe7`r  
omE- c  
IO)B3,g  
P6+ B!pY  
支票薄cheque book 2B_|"J  
4]o+)d.`(  
^exU]5nvz  
q G%Y& P  
支票陈票人cheque drawer 1wFu3
fh@  
5kGniG?T#  
Xf u0d1b  
Fp\;j\pfw  
持票人cheque holder wG y
VmC  
gk6f_0?X'  
$1yy;IyR  
U,g8:M xHK  
不记名支票cheque to bearer||bearer cheque *yBVZD|?H  
mnm ZO}  
sT^R0Q'>  
|ADf~-AY  
记名支票||认人支票cheque to order "&6vFmr  
H/o_?qK  
lV\iYX2#  
4=Th<,<  
到期支票antedated cheque s~M$Wo8  
b A+_/1C  
LG[N\%<!H  
)Zq'r L<  
未到期支票postdated cheque 63l3WvoK  
,,Qg"
C  
-1Q24jrO-  
H^d?(
Svh  
保付支票certified cheque /.]u%;%r[  
nxZz{&  
+|/0sPW(  
6KddHyFz  
未获兑现支票，退票returned cheque SkjG}  
r8 9o  
?%,LZw^[  
Xb"i/gfxt  
横线支票crossed cheque ~/rD_K  
DzVCEhf  
x Lan1V  
OxHcoNrz  
普通横线general crossing C.?^] Y  
m.D8@[y  
$Cz2b/O  
hF'VqJS  
特别横线special crossing MG?,,8sO  
ZiPeP  
z~t0l  
NjIPHM$g  
空白支票blank cheque )Rn\6 ka  
,`f]mv l  
48:xvTE?N  
3Q,&D'];[  
失效支票，过期支票stale cheque '8 .JnCg  
}u8(7  
,5W7a  
3t-STk?  
普通支票open cheque ]'5Xjcx  
~vXbh(MX  
oJA_"xp  
6Z|h>H5a  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]N 9N][n  
8KJUC&`  
p8'$@:M\  
|OeWM  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `,}7LfY  
c^I^jg2v  
+zh\W9  
)Fx] LeI;  
支票换现金||兑现to cash a cheque lp(2"$nQ  
35l%iaj]G5  
Krae^z9R  
-=
5~h
 
清理票款to clear a cheque O50_qu33ju  
}||u{[  
LK DfV  
]@ruizb8  
保证兑现to certify a cheque +&S 7l%-  
|$\K/]q-  
:\[l~S  
5n?P}kca)  
填写支票数额to fill up a cheque Q/g!h}>(.  
b
? o  
,ayEZ#4.m  
6J>AU  
支票上划线to cross a cheque GQYR`;>  
'Q=;I  
Xf4~e(O  
e*Wk;D&  
开发支票to make out a cheque UN'n~d@~  
G4'Ia
$  
|Y K,&  
1 !_p  
签发支票，开立支票to draw a cheque||to issue a cheque OMK,L:poC  
JuSS(dJw  
PIU@}:}  
,]EhDW6  
透支支票to overdraw a cheque yx Om=V  
4Kch=jt4#  
x/?ET1iGt  
Wxj_DTi[1"  
背书支票to endorse a cheque ?Kgb-bXB  
G%sq;XT61  
?#w} S%  

HF0G=U
}i  
请付票款||清付票款to pay a cheque||to honour a cheque #][i!9$  
"AUSgVE+h  
V22z-$cb  
US$$ADq  
支票退票to dishonour a cheque O q$_ q  
U>lf-iI2B  
Dizz?O  
k\[(;9sf.  
拒付支票to refuse a cheque s)- ;74(  
<7]HM 5h  
E[t0b5h  
k&ooV4#f6  
拒付支票to stop payment of a cheque N" L&Z4Z  
~yJ2@2I  
d%|l)JF*5  
Wu 0:X*>}p  
提示要求付款to present for payment +vy fhw4  
$A?9U}V#^  
8</wQ6&
|  
-Fd&rq:GB(  
见票即付持票人payable to bearer l L ;5*@  
sex\dg<  
{V />5pz4e  
VaD+:b4  
支付指定人payable to order AtJ{d^  
d
~~kJKK  
KFbB}oId  
:m<&Ff}  
已过期||无效out of date||stale I6 ?(@,  
1<G+KC[F  
i*=~mO8E  
^
($'l)I  
请给出票人R/D||refer to drawer aG]>{(~cL  
/-p!|T}w  
XY| y1L 3[  
r>fGj\#R =  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _nqnO8^IG4  
Ip'tB4Mq  
1_TuA (  
esJ7#G xt  
文字与数字不一致words and figures differ U|3!ixk>>w  
Fs~(>w@  
;+wB!/k,  
&MSU<S?1  
支票 D[yyFo,z  

]QaKXg)3q  
时间已过account closed >SI'Q7k  
Kd-
1EU  
.v+JV6!u  
=3
X>Ur  
更改处应加盖印章alterations require initials a%r!55.  
lfj
5?y  
w&?XsO@0W  
$
!_ X9)e  
FPYk`D  
w1G(s$;C  
时间已过effects not cleared 2X
l+}M.:Y  
-UkK$wP5  
5e+j51  
zz*P
AYl.  
停止付款payment stopped &DMC\R*j  
>T[/V3Z~K  
b11I$b #  
FC1rwXL(  
支票毁损cheque mutilated ts~VO`  
 tA#$q;S  
-{0Pq.v  
Q|)>9m !tt  
汇款||寄钱to remit||to send money 8
QTry%  
6X @z(EEL  
hH`x*:Qja  
VwI  
寄票供取款||支票支付to send a cheque for payment 6RbDc*  
w80
X~  
2uEI@B  
=v<w29P(g  
寄款人a remitter 3wv@wqx  
]pvHsiI:  
h*VDd3[#  
"\@J0|ppb  
收款人a remittee ATkd#k%S  
$L^%*DkM  
:Tpf8  
;$
iT]S  
国外汇票foreign Bill sg,\!'  
9&* 7+!  
$jMA(e`Ye0  
STnMBz7  
国内汇票inland Bill WVeNO,?ytS  
fDsT@W,K  
g!~SHW)l  
eF%M2:&c;  
跟单汇票documentary bill STwGp<8  
0HWSdf|w  
sc]#T)xG  
{>hxmn   
空头汇票accommodation bill Z@euO~e~  
tCrEcjT-  
wK2$hsq ue  
x~5,v5R^]  
原始汇票original bill C?|sQcCE  
C)U4Fr ?E:  
~S('\h)1  
0cG[<\qT  
改写||换新票据renewed bill G|jHic!  
>I S4  
7;p/S#P:  
!ldEy#"X  
即期汇票sight bill||bill on demand 1vq2`lWpx  
Ou1kSG|kM  
WuE]pm]c  
igQz
L*X  
…days after date||…days after date…日后付款 C+/EPPi  
7D<Aa?cv_l  
r#WqXh_uk  
yr+QV:oVA  
…months after date||…months after date…月后付款 C1{Q 4(K%  
'ij+MU1  
K-]) RIM  
L&+k`b
  
见票后…日付款…days after sight||…days sight 3_@IE2dA  
Mcc%&j
 
dXDyY  
pbG-uH^  
见票后…月付款…months after sight||…months sight j?C[ids<  
Q.$/I+&j  
+On2R&m  
pImq<Z  
同组票据set of bills r4u,I<ZbH  
?MywA'N@x  
NCg("n,jx  
;L:UYhDbUx  
单张汇票sola of exchange||sole of exchange `}t5`:#k  
(;g/
wb:  
IgJG,!>h  
lFuW8G,-f@  
远期汇票usance bill||bill at usance yE N3/-S+  
r
oZn{+f  
*As"U99(  
@8\0@[]  
长期汇票long bill %ly&~&0  
j(I(0Yyh  
V?t*c [  
5n>zJ ~  
短期汇票short bill MA{ZmPm)  
0;a10b  
Gmu
[UI}w8  
{6LS$3}VM  
逾期汇票overdue bill [6K[P3UZx  
@RB^m(> 5  
UK'8cz9  
-^_^ByJe  
宽限日期days of grace R{H8@JLD  
@
eb
Y_*  
0XljFQ  
<b ~~X`Z  
电汇telegraphic transfer （T.T） Xr o5~G  
CNV^,`FX  
 ~9YEb  
2 .Xx)(>  
邮汇postal order||postal note （Am.）||post office order||money order LTx,oa:ma  
"&qAV'U
 
9Pvv6WyKy  
bOYM-\ {y  
本票promissory note （P/N） 0f_` ;{  
uYO$gRem  
!`H!!Kg0L  
- ]/=WAOK  
押汇负责书||押汇保证书letter of hypothecation K d#(eGe  
P7X3>5<;q  
Le-t<6i-V#  
:V6t5I'_  
副保||抵押品||付属担保物collateral security C5KUIOg  
eF0FQlMe[  
r0f&n;0U4  
hw`pi6  
担保书trust receipt||letter of indemnity ,ZYPffu<*  
e~he#o[%a  
C!K&d,M  
?]*"S{Cqv  
承兑||认付acceptance 6%9 kc+ 9  
ijcF[bmE  
s,mt%^
x[  
rw 2i_,.*~  
单张承兑general acceptance m1K4_a)^[  
Z>/ *q2  
)yz) Fw|&  
O|Y`:xvc  
有条件承兑qualified acceptance @}r s6 G  
a
v'[k<  
bO('y@)X  
=~ ,2E;#X  
附条件认付conditional acceptance @d8Nr:  
?hrz@k|  
K4RQ{fWpm  
gLFSZ  
部分认付partial acceptance   j:8Pcx