[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]$5*p  
会计报表statement of account 7pyzPc#_  
3OZPy|".ax  
_VKI@  
xmvE*q"9]  
往来帐目account current ! ;t\lgMl  
;KlYiu  
{6zNCO  
E&P2E3P  
现在往来帐||存款额current accout v4n< G-  
CBEf;I
g  

C1k< P  
Cd}^&z  
销货帐account sales @b,Az{EH  
kyJbV[o<#  
Dw%'u'HG  
X/,)KTo7  
共同计算帐项joint account S<"Fp1#"l  
"o&8\KSs  
<(xqw<)  
gJ \6cZD  
未决帐项outstanding account >qmC jY1  
$^ws#}j  
ITn%  
f"ndLX:'}  
贷方帐项credit account||creditor account SO$Af!S:bB  
aOwjYl[?p  
\VNu35* J|  
QrYF Lh  
借方帐项debit account||debtor account y7,I10:D  
zt(lV  
SiLW[JXd  
K92j BR  
应付帐||应付未付帐account payable -]Z7^
  
0[MYQl`  
X4 Arn,  
dHc\M|HCC  
应收帐||应收未收帐account receivable rAH!%~  
}/cReX,so  
Lx0nLJ\  
MiT0!
6Pg  
新交易||新帐new account vd%g'fTy9  
V?uT5.B2  
7~Y\qJ4b  
xb,XI/
 
未决帐||老帐old account 7n7Xyb  
'hpOpIsHa  
qoO`) <  
TN(Vzs%  
现金帐cash account pU$k{^'UK  
mmTpF]t ?`  
!dLu($P  
= ;rLv7(a  
流水帐running account !5`MiH  
t'n@yX_  
jn<?,UABD  
*f [5rr4  
暂记帐||未定帐suspense account +A| Bc~2!  
M/N8bIC! Q  
+\eJxyO  
l0qaTpn  
过期帐||延滞帐overdue account||pastdue account r9[S%Def  
5,"c1[ `-  
A)f-r  
m$T5lKn}U?  
杂项帐户sundry account 4p
:d#,?r  
Qs&;MW4q  
(dy(.4W\  
3l{V:x!9@  
详细帐单||明细表detail account b] 5weS-<  
m'rDoly"62  
S!(3-{nC  
TSB2]uH  
呆帐bad account }`uyOgGg*  
I!lDKS,b  
vqm|D&HU  
\V? .^/  
会计项目title of account xl&@g)Jj  
w*F[[*j@.  
i2=- su  
4ud(5m;Rle  
会计薄||帐薄account-book GG%b"d-  
%*R, ceuI  
bb6x} jR  
Pb5yz-?  
营业报告书||损益计算表account of budiness||business report HpnF,4A>  
rzfLp  
@8L5UT  
TM)INo^  
借贷细帐||交验帐account rendered Nk'<*;e  
,'8%'xit  
CTIS}_CWd=  
r w?wi}}gn  
明细帐account stated TRhMxH  
hA7=:LG  
;_<~9;  
c4H6I~2Na  
与…银行开立一户头to open an account with -SsgW  
*u},(4Qf  
nBy-/BU&  
)lG}B U.  
与…银行建立交易to keep account with m#_B
F#  
$qNF /rF  
C QkY6  
Q]WBH_j  
继续记帐to keep account UqK.b}s  
,^/Wv!uPE  
B/agW  
x3+ -wv  
与…有交易to have an account with };Q}C0E  
4 &bmt  
<.h7xZ  
)N.3Q1g-  
作成会计帐||有往来帐项to make out an account with LU
6R"c11  
C[7!pd  
l.}PxZ  
R" cQyG 4  
清算||清理债务to make up an account ufXWK3~\  
l2F#^=tp  
H:.~! r  
|`T7}U  
清洁帐目||与…停止交易to close ones account with Fb,*;M1'  
}B0[S_mw  
,DFN:uf=l  
q{w|`vIb  
结帐to close an account 5226&N  
EyK!'9~a  
od `;XVG  
k4{!h?h  
清理未付款to ask an account||to demand an account x
6cG'3&T  
}qWnn>h9xv  
-d,D!  
|4+'Y gO  
结清差额to balance the account with aL(G0@(  
A7L;ims7  
&M|rRd~*  
5{=+
S]  
清算to settle an account||to liquidate an account||to square an account r_+Vb*|Y  
rN1]UaT  
utck{]P  
@qNY"c%H
V  
审查帐目||监查帐目to audit an account 3zsp6kV  
AXbb-GK  
)Xdq+$w.  
"(=g7,I4  
检查帐目to examine an account =z. hJu  
]!ai?z%cK#  
?o(284sV3  
2J=`"6c  
转入A的帐户to charge the amount to As account `l45T~`]$  
6FDj:~  
d9[j4q_  
U$2
Em0HO}  
以计帐方式付款to pay on account kqB# 9  
';R]`vWFe  
P%R!\i  
i*$+>3 Q-  
代理某人||为某人on ones account||on account of one &$s:h5HoX  
vA6
`};|  
V7WL Gy.,  
t av@a)  
为自己计算||独立帐目on ones own account WN]k+0#  
%U{6 `m  
<y7{bk~i  
\PS]c9@,rc  
由某人收益并负风险on ones account and risk||for ones account and risk  )M;~j  
nc1~5eo  
t,YRM$P  
n[>hJ6  
由某人负担for ones account||for account of one du$lS':`  
^:/c<(DQD  
d'(n/9K  
-W!M:8  
按某人指示||列入某人帐户by order and for account of one /)[-5n{  
;MeY@*"{  
=|J*9z;  
{N]WVp*R  
列入5月份帐目for May account 2Pb+/1*ix  
Q m *z  
u^xnOVE  
)VQ[}iT  
编入某中帐项下to pass to the account of||to place to the account of T[4xt,[a  
IhzY7U)}T  
e(wc [bv  
zuNm!$  
寄出清算书to send in an account||to send in render an account >V8!OaY5n  
A$p&<#  
r)~?5d  
}h`z2%5o  
支票薄cheque book E 14DZ  
G-i2#S   
50 w
$PW  
XOX$uLm  
支票陈票人cheque drawer dWzf C@]  
AyQ5jkIE^{  
u$tst_y-  
Q@}S
R%p  
持票人cheque holder I;}U/'RR>  
oaha5aWH  
m >+  
i;pg9Vw  
不记名支票cheque to bearer||bearer cheque !Gnm<|.  
cA
N8'S(s1  
>!Gq[i0  
kKRu]0J~[  
记名支票||认人支票cheque to order '{0O!y[H6  
Pg.JI:>2Ku  
Q}Ah{H0C  
BHp>(7,  
到期支票antedated cheque j&dCP
@G  
,Gy,bcv{  
8;` B3N7  
&LI q?  
未到期支票postdated cheque =W2.Nc  
Ng<ic  
27R4B O  
V|A.M-XLv4  
保付支票certified cheque oeKl\cgFx  
`hY%HzV
=  
BO}IN#  
Q0`@=5?-  
未获兑现支票，退票returned cheque $'}|/D  
1\Bh-t zB  
%{
'[S0@Z  
K8KN <Q s]  
横线支票crossed cheque xK0;saG#  
t{UWb~"  
m!zvt   
wY8Vc"  
普通横线general crossing &:C[ nq  
T-n>+G{  
7#"y mE  
_s-X5xU  
特别横线special crossing m; =S]3P*  
9'Z{uHi%  
!p ~.Y+  
+?t& 7={~  
空白支票blank cheque g<~ODMCO?W  
 })! -  
&Odrq#o?R  
*kf%?T.  
失效支票，过期支票stale cheque T+0z.E!~I  
O>f*D+A-  
k^JgCC+  
`6Q+N=k~Z  
普通支票open cheque 41B.ZE+*qd  
W|;`R{<I%  
e7iQG@i7  
f7 ew<c\  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8>|4iT  
Eb5>c/(  
}|-8-;  
{>64-bU  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *XDe:A  
_;BNWH  
= ?/6hB=7<  
<Qbqxw  
支票换现金||兑现to cash a cheque f[`&3+  
1A(f_ 0,.Q  
oQVm)Bn'R  
W }Ll)7(|T  
清理票款to clear a cheque ^755LW  
ELG{xN=o  
9l[C&0w#\  
\'w.<)(GI  
保证兑现to certify a cheque &a >UVs?=  
7 mA3&<&q  
4*n1Xu7^x  
/gaC  
填写支票数额to fill up a cheque A[Ce3m  
4 q % Gc  
HWL? d
oM  
55y}t%5  
支票上划线to cross a cheque otdv;xI9  
lS2`#l>  
IAmMO[9H  
e'v_eD T^  
开发支票to make out a cheque &"1_n]JO  
RXWdqaENx  
8BY`~TZO$q  
VK%ExMSqEh  
签发支票，开立支票to draw a cheque||to issue a cheque 4dz Ym+vJm  
 RLw/~  
;]BNc"  
C3<_0eI  
透支支票to overdraw a cheque 5}]gL  
/byF:iYI  
tsB}'+!v#  
je:J`4k$  
背书支票to endorse a cheque tuo'Uk)  
vX
Spn71Jb  
|f}`uF  
Qc 1mR\.5  
请付票款||清付票款to pay a cheque||to honour a cheque s,laJf  
T
z(Dhb,  
i&}LuF8  
=*?XZA)c  
支票退票to dishonour a cheque o}D7 $6  
zs-,Y@ZL  
c)QOgXv  
~a>3,v-  
拒付支票to refuse a cheque dKPx3Y'  
Yk7^?W  
4%>tk 8 [  
>u`Ci>tY  
拒付支票to stop payment of a cheque p:!FB8  
AUU(fy#<  
gFM~M(  
O4W2X@
 
提示要求付款to present for payment ;[,#VtD  
2ZxZ2?.uJ  
lzz68cT  
y0t-e  
见票即付持票人payable to bearer rsK b9G  
',Oc+jLR  
$yZP"AsAR  
u]
)MI6LF  
支付指定人payable to order cPl$N5/5  
,ce$y4%(  
{*Qx^e`h$.  
;Ac!"_N?7  
已过期||无效out of date||stale ub{Yg5{3S\  
\D! I"mr  
!`dn# j  
VB+y9$Y'  
请给出票人R/D||refer to drawer y(r(q  
LC/%AbM  
;
JHf0  
L<N=,~  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  %B#8  
kPp7;U2A  
A6F/w  
lHgmljn5u  
文字与数字不一致words and figures differ =NL(L  
M0MvOO*ad  
4V5h1/JPm  
\z=!It]f.  
支票 X
4v0>c  
~,84E [VV  
时间已过account closed ){i 9,u")  
/3 ;t &]  
xNxSgvco,  
Y{dj~}mM+  
更改处应加盖印章alterations require initials j{NcDepLn  
yKOC1( ~  
?7aeY5 p  
]A:G>K  
:W1B"T<  
pU@
&-  
时间已过effects not cleared qmGLc~M0  
zO)3MC7l*  
?xCWg.#l4V  
HS 1zA  
停止付款payment stopped $) M5@KT  
yUFT9bD  
$[*<e~?  
s ` +cQ  
支票毁损cheque mutilated nTPq|=C  
8Nf%<nUv  
H_7EK  
Fpy-?U  
汇款||寄钱to remit||to send money )Es|EPCx!  
e[L%M:e9U  
10e~Yc  
V5HK6-T  
寄票供取款||支票支付to send a cheque for payment A#Jx6T`a  
yK:b$S  
Zm/I&  
] 9NA3U7F  
寄款人a remitter &BJ"T  
.L}k-8  
Q)\4 .d  
h2m@Q={  
收款人a remittee \zyvu7YA  
&X OFc.u  
/~;om\7r  
6{TUs>~  
国外汇票foreign Bill UB|}+WA 3  
5TS&NefM
  
xr1,D5  
rl](0"Y0 t  
国内汇票inland Bill aqN6.t  
WBY_%RTx  
z[0B"f  
{:c5/ ,7c;  
跟单汇票documentary bill zqa7!ky  
#hF(`oX}4K  
K)F6TvWv  
zP|^) h5  
空头汇票accommodation bill <K zEn +  
q!\4|KF~  
2N[/Cc2Tg/  
tkKiuh?m  
原始汇票original bill n]fMl:77  
'yR)z\)  
m>ApN@n  
gano>W0  
改写||换新票据renewed bill 4
|Ay;}X \  
YGf<!  
NNP u t$.  
|kh7F0';"  
即期汇票sight bill||bill on demand GEUC<bL+  
:pvJpu$]  
fKOC-%w  
E]dmXH8A  
…days after date||…days after date…日后付款 ;HoBLxb P  
B6xM#)  
Z=j6c"  
=WM^i86  
…months after date||…months after date…月后付款 &Na,D7A:3I  
?n(OH~@$i  
F;sZc,Y,^  
cZlDdr%  
见票后…日付款…days after sight||…days sight Ws*UhJY<GS  
r6gfxW5  
GYwU3`{  
?Es(pwJB  
见票后…月付款…months after sight||…months sight D, P{ ,/  
m< Y I}  
R]<N";-  
$*hqF1Q  
同组票据set of bills d=d*:<Zx  
y$[:Kh,  
"kd)dy95H  
k{ ~0BK  
单张汇票sola of exchange||sole of exchange Bht!+  
y,s`[=CT  
7]H
<ou  
?!HU$>  
远期汇票usance bill||bill at usance a] nK!;>$  
%8{nuq+c  
"."ow|  
cp$GP*{@  
长期汇票long bill MUn(ZnQy|  
`Vl9/IEk  
{2F@OfuCF  
a(uZ}yS$  
短期汇票short bill Yhte&,D"  
ZXl_cq2r  
Dl@Jj?zc  
QTC!vKM  
逾期汇票overdue bill dVe,;?+A  
$Da?)Hz'F  
TyhO+;  
"fu:hHq  
宽限日期days of grace i
936+[  
@2g <d  
/V GI@"^v  
1]69S(  
电汇telegraphic transfer （T.T） ZeLed[J^xJ  
}`.d4mm  
Xz`0nU  
/mXxj93UA  
邮汇postal order||postal note （Am.）||post office order||money order '^)}"sZ@G  
+/ rt'0o  
Swr4De_5  
`I.pwst8i-  
本票promissory note （P/N） YS:p(jtd  
LU/;`In  
T~L&c  
niqknqW<t  
押汇负责书||押汇保证书letter of hypothecation ;SIWWuk  
J6Vx7  
YPW UncV  
H*e+ 2  
副保||抵押品||付属担保物collateral security aW-6$=W  
2Qt!JXC  
y
d=b!\}WJ  
dci<Rz`h  
担保书trust receipt||letter of indemnity (x fN=Te,-  
$,P:B%]  
!2h ZtX  
k.z(.uc=  
承兑||认付acceptance j#0JD!Vr  
,l Y4WO  
flT6y-d  
uP+VS>b  
单张承兑general acceptance o7t{? |  
bQ(-M:  
:bm%f%gg  
@{W"mc+  
有条件承兑qualified acceptance [Q+k2J_h  
YS_3Cq  
T+^c=[W  
bf|ePGW?  
附条件认付conditional acceptance oC-v>&bW  
Uo71C4ev  
c_8<N7 C  
w@<II-9L)<  
部分认付partial acceptance    +IO>%