[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。   4,DsB'  
会计报表statement of account NyLnE  
,?/<fxIY  
ybO,~TQ  
2f4c;YS  
往来帐目account current  RZ%X1$  
&2igX?60  
LTct0Gh  
"6QMa,)D  
现在往来帐||存款额current accout @NE#P&f  
)c !S@Hs  
`ay
cYoD  
wm71,R1  
销货帐account sales 9#6/c  
+cH(nZ*f  
R*m"'|U  
Ti'kn{ Zv  
共同计算帐项joint account uJ[Vv4N%9  
w\*/(E<:   
hspg-| R  
%/zZ~WIf  
未决帐项outstanding account H/Q)z DP  
v2sU$M  
qT @IY)e  
3kY4V*9@-  
贷方帐项credit account||creditor account -~fI|A^  
Y cpO;md  
![^h<Om  
|9eY R  
借方帐项debit account||debtor account .?RjH6W  
UV.9KcN.  
"mK (?U!A  
W<o0Z OO  
应付帐||应付未付帐account payable C<XDQ>?  
"cM5=;  
gwT,D.'Ut  
6QQ oHYtZ  
应收帐||应收未收帐account receivable qV,j)b3M  
fM.|#eLi  
KL]!E ~i  
caht4N{T  
新交易||新帐new account 8$Yf#;m[
 
^j}sS!p  
wgrOW]e  
'qE  
未决帐||老帐old account mM>|fHGA  
cU|jT8Q4H  
|'
_<(z  
|
"v{RC0  
现金帐cash account _<Yo2,1^  
k1zt|  
+to9].O7y  
!3# }ZC2  
流水帐running account BwD1}1jp  
^MV%\0o  
1H7Q[ 2E  
m28w4   
暂记帐||未定帐suspense account [)n}!5fE  
>/bK?yT<  
\}NWR{=  
38i,\@p`9$  
过期帐||延滞帐overdue account||pastdue account  8Oh 3iO  
:j4 [_9\  
"\?G  
:G/]rDtd  
杂项帐户sundry account >nEnX  
%[m1\h"1  
[S+ -ovl  
IQ~7vk()  
详细帐单||明细表detail account ygt)7f5  
x~tQYK   
d<nB=r!*  
1G.gPx[  
呆帐bad account 1Z8oN3  
4{t$M}?N  
~')t1Ays  
BK SK@OV  
会计项目title of account N\p]+[6  
KdsvZim0>  
5>Yd\(`K  
SJ^?D8  
会计薄||帐薄account-book ?I#hrv@  
Hd`p_ ?3]  
_O9H._E  
de{YgN  
营业报告书||损益计算表account of budiness||business report $IZZ`Z]B  
;XQ lj?:  
~(^* ?(Z  
s/H"Ab  
借贷细帐||交验帐account rendered 8w?\_P7QA  
&novkkqY  
G<6grd5PP  
>ImM~SR)  
明细帐account stated B/kn&^z$|~  
$!
C+i"q$  
G11.6]?Gg  
<>Ddxmw  
与…银行开立一户头to open an account with [c[MQA0  
wD^do  
Er1u1@  
~7
WXjVZ  
与…银行建立交易to keep account with '?3z6%
 
(ul-J4E\O  
qpqz. {\  
H<7DcwXv  
继续记帐to keep account z TT  
C_ZD<UPA\  
Q4LlToHn  
*oX]=u&  
与…有交易to have an account with kDl4t]j  
$_zkq@  
(,c?}TP  
e0WSHg=6@  
作成会计帐||有往来帐项to make out an account with q}v04Yy,o  
G,|]a#w&v.  
^H6d; n  
VN-#R=D  
清算||清理债务to make up an account m ?% H<4X  
'EET3RK-S  
KSB_%OI1  
S*m`'  
清洁帐目||与…停止交易to close ones account with JBEgiQ/  
3kqV_Pjg  
s?x>Yl %  
%i -X@.P  
结帐to close an account skDk/-*R  
w*xUuwi  
Q] yT  
$< K)fbG  
清理未付款to ask an account||to demand an account K&IrTA j}  
^HlLj#  
OV("mNh  
~{,vg4L  
结清差额to balance the account with ?}3PJVy?  
Sa?5iFg  
tGO[A#9a  
!Xx<~lIC  
清算to settle an account||to liquidate an account||to square an account bqQO E4;  
Z~phOv  
,rB9esxic  
`\F%l?aY  
审查帐目||监查帐目to audit an account '0_j{ig  
IgiF,{KE,  
'
)u5l  
<V:<x  
检查帐目to examine an account ;?L!1wklA  
}L$Xb2^l  
W93JY0Ls9|  
q 5v?`c  
转入A的帐户to charge the amount to As account Rw/JPC"   
_L4<^Etfm  
kBiBXRt  
x*R8^BA]pR  
以计帐方式付款to pay on account Y7kb1UG  
{NY~JF
M  
Rg?{?qK\K  
#mRFUA  
代理某人||为某人on ones account||on account of one LE<u&
9I\  
~C"k$;(n  
y  KYP  
txml*/zL  
为自己计算||独立帐目on ones own account Kl aZZJ  
.A*VLF*m  
X<Th{kM2  
6@?aVM~  
由某人收益并负风险on ones account and risk||for ones account and risk kByrhK5U  
+=6RmId+X  
."IJmv  
i+)}aA  
由某人负担for ones account||for account of one [*9YIjn  
YXX36  
q[)q|R|  
8Q^6ibE  
按某人指示||列入某人帐户by order and for account of one B.22 DuE#  
BSfm?ku"!  

SLdN.4idK  
5@+4
 
列入5月份帐目for May account f2O*8^^Y{Q  
b46[fa  
~_u*\]-  
<?LfOSdMs^  
编入某中帐项下to pass to the account of||to place to the account of *2,e=tY>  
X-)RU?  
x)ddRq l  
TvunjTpaj  
寄出清算书to send in an account||to send in render an account RIy5ww}3|  
1p7cv~#95  
=My}{n[  
%XP_\lu]  
支票薄cheque book _{LN{iqDv  
Uvjdx(fY[a  
%RQC9!  
?$|uT  
支票陈票人cheque drawer HzRX$IKB3(  
pg~zUOY  
+Lm3vj_N  
w4e%-Ln  
持票人cheque holder Hp)X^O"  
hrs#ZZ:E  
8K\'Z  
`fBG~NDw  
不记名支票cheque to bearer||bearer cheque V_&GYXx(J  
E?30J3S  
q2x|%HRF  
lx\qp`w  
记名支票||认人支票cheque to order FI
]P<)*r  
op hH9D  
Y{B9`Z  
xS6(K  
到期支票antedated cheque R K"&l!o  
-VS9`7k  
j5L)N  
N\9}\Rk@  
未到期支票postdated cheque YfE>Pn'r  
-DTB6}kw  
_W)`cr  
Lw*;tL<,  
保付支票certified cheque H>60D|v[  
;mDM5.iF  
m7$8k@r  
Q)09]hP[Xj  
未获兑现支票，退票returned cheque $.H:8^W  
06 QU  
s%eyW _  
?h/xAl  
横线支票crossed cheque 8YNu<   
>(hSW~i~  
T}C2e! _O  
exfmq  
普通横线general crossing W7H&R,  
 t?gJ
NOV  
YiD-F7hf.*  
;W]D ~X&  
特别横线special crossing 9|' |BC  
HbcOTd)=5  
/-h6`@[  
gfi AK%  
空白支票blank cheque *yJ[zXXjJ  
$:Rn;  
Mr-DGLJ  
ujU=JlJ7dl  
失效支票，过期支票stale cheque !RS9%ES_?  
LH4>@YPGE#  
))!Bg?t-  
g%ubvu2t]  
普通支票open cheque n5|l|#c$N  
J^ `hbP+2  
{jjSJIV1  
0axxQ!Ivx  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F8H'^3`b`U  
U#bl=%bF  
][,4,?T7  
P}0*{%jB  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges iZ aeoy  
S=' wJ@?;
 
rz6uDJ"  
['z!{Ez  
支票换现金||兑现to cash a cheque %%>_B2vc  
U[R@x `  
QdQd(4/1  
6SVqRD<`  
清理票款to clear a cheque f/,tgA  
Ur^j$B}  
P"1 S$oc  
4[TR0bM%  
保证兑现to certify a cheque Cs wE  
%a];  
$J.T$0pFa  
c"7j3/p  
填写支票数额to fill up a cheque _d@=n
K)  
piOXo=9H.  
%K(0W8&  
V >Hf9sZ  
支票上划线to cross a cheque G/vC~6x  
9AHSs,.t  
q]\X~ 9#  
T$KF< =  
开发支票to make out a cheque 3NIUW!gr  
Tv5g`/e=Ej  
1DE@N1l  
,LZX@'5  
签发支票，开立支票to draw a cheque||to issue a cheque XX6 T$pA6  
!g> .i`  
0)|Q6*E>  
Q$ri=uB;+  
透支支票to overdraw a cheque F2 ~%zNe  
^N{ltgQY  
:m'+tGs  
A5fwAB  
背书支票to endorse a cheque R^*K6Ad  
)zq.4  
$Z?\>K0i  
]X
eO0Y  
请付票款||清付票款to pay a cheque||to honour a cheque kS :\Oz\  
:B|Dr v  
GKiukX$'  
WKmbNvN^  
支票退票to dishonour a cheque V-!"%fO.s  
-"Q-H/qh  
TeQNFo^_8  
~]'pY  
拒付支票to refuse a cheque PUdM[-zjh  
3= -pG  
d2S ~)/@S  
}LP!)|E  
拒付支票to stop payment of a cheque !}KqB8;  
&v!WVa?  
o.-C|IXG  
R?66b{O  
提示要求付款to present for payment LfLFu9#:w  
Thr*^0$C  
gRJfX%*F  
fP HLXg5s  
见票即付持票人payable to bearer x9W(cKB'S  
>dzsQ^Nj  
7^*"O&y_al  
&<pKx!  
支付指定人payable to order 3WY$WRv  
?7MqeR4/E  
m~#%Q?_ %  
C\ZkGX  
已过期||无效out of date||stale oU6y4y
O  
*e#<n_%R  
QK`i%TXJ  
BV`-=wRC  
请给出票人R/D||refer to drawer x]|+\1  
IJIzXU  
nqVZqX@oE  
CjIu[S1%
 
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U`|0 jJ  
{yA$V0`N{  
TXXy\$  
clw%B  
文字与数字不一致words and figures differ e`>{$t  
US [dkbKo  
4*.K'(S5fx  
3]&o*Ib1`_  
支票 E\nv~Y?SG  
k>jbcSY(z<  
时间已过account closed llV3ka^!  
U$dh1;  
dsx]/49<  
F}GPZ=T;  
更改处应加盖印章alterations require initials ] b9-k   
^YdcAHjK  
C[!MS5  
KOz(TZ?u  
ENF"c$R  
jw}}^3.  
时间已过effects not cleared PQKaqv}N  
5}$b0<em~  
u]+~VT1C,3  
wkqX^i7ls  
停止付款payment stopped 38DT2<qC  
&N~ZI*^  
A\_|un%  
54-#QIx|  
支票毁损cheque mutilated +ISz?~8  
#GDe08rOw  
5]I|DHmu  
RB* J =  
汇款||寄钱to remit||to send money r_e
7a6  
4wd&55=2  
(/-hu[:  
*KY=\ %D  
寄票供取款||支票支付to send a cheque for payment Ofm%:}LV  
Z[\O=1E,  
Hn>B!Bm*  
=[\s8XH,  
寄款人a remitter joKIrS0y  
Y)N-V ]5L  
&[NG]V!Oc  
P&m\1W(  
收款人a remittee -[U1]R  
kr$b^"Ku  
K
7Rpr.p  
-V,v9h^  
国外汇票foreign Bill 2aJ
S{[  
LK6; ?m  
3d<HN6&U  
%AOja+  
国内汇票inland Bill M X4]Vpv  
lrf
v+  
Y6,Rj:8  
1]
IQg;q  
跟单汇票documentary bill "&+"@<  
/%_OW@ ?  
qd"_Wu6aF=  
;nC.fBu  
空头汇票accommodation bill '47P|t  
upj]6f"(  
"qc 6=:y}  
5_XV %-wM  
原始汇票original bill HB Iip?  
%IC73?  
E0`Lg c  
Z2im@c67{  
改写||换新票据renewed bill Dfq(Iv  
EkGQ(fZ1|  
Fu&EhGm6  
[]a[v%PkG  
即期汇票sight bill||bill on demand 6s0_#wZC  
5M9 I,  
s'kDk2r  

1hcjS O  
…days after date||…days after date…日后付款 b~nAP
Y6  
~ek$
C  
,+~rd4a  
uV 7BK+[O  
…months after date||…months after date…月后付款 /-bO!RTwf  
@6l%,N<fou  
JyR/1 W  
pABs!A`N  
见票后…日付款…days after sight||…days sight ^"J8r W6[  
sP^R/z|Y  
t3dlS`O  
5]M>8ll  
见票后…月付款…months after sight||…months sight o] mD
"3_  
f>aRkTHf  
|&Ym@Jyj  
0ez(A  
同组票据set of bills {uGP&c
S~(  
sZW^!
z  
O(+phRwJ  
u|4$+QiD  
单张汇票sola of exchange||sole of exchange F <hJp,q9  
l x,"EOP  
NJNJjdD>  
Mi]L]-L  
远期汇票usance bill||bill at usance 61xs%kxb..  
Y(44pA&oN  
B" 3dQwQ  
Z!U)I-x&  
长期汇票long bill >3c@x  
@:KJYm[  
~#kT_*sw)  
K~22\G`  
短期汇票short bill xhRngHU\z<  
dDF .qXq.  
V{<xff  
?(R]9.5S  
逾期汇票overdue bill }<dRj  
q7"7
U=W0  
}[M`uZ  
8=]Tr3   
宽限日期days of grace 6 ~>FYX  
Br`IW  
+wkjS r`e  
TC<@e<-%Sq  
电汇telegraphic transfer （T.T） $^@)  
zA[0mkC?$  
|jM4E$  
g&`pgmUX  
邮汇postal order||postal note （Am.）||post office order||money order 7U"[Gf  
.jj$Kh q]  
e@IA20  
/Ml.}7&  
本票promissory note （P/N） y
rR1[aT  
6C-z=s)P&  
i\dc>C ;  
7e<c$t#H  
押汇负责书||押汇保证书letter of hypothecation w+N> h;j  
3"O>&Q0c  
]8T!qS(UJd  
;$z$@@WC  
副保||抵押品||付属担保物collateral security $]8
h $  
gH G
  
v$N
|"o""  
%?m$`9yU  
担保书trust receipt||letter of indemnity rfq;%C  
yR4|S2D3xn  
;6!Pwb;hY  
6,9o>zT%H  
承兑||认付acceptance /IsS;0K%L  
I}t#%/'YA  
Q_t`.
jus  
Ry|!p
V  
单张承兑general acceptance U{VCZ*0cj  
Jej` ;I  
J.8IwN1E  
Hbpqyl%O>  
有条件承兑qualified acceptance PK"c4>q  
$_
x^lr  
HvVts\f  
CjiVnWSz<  
附条件认付conditional acceptance u{*SX k  
Yboiwy,n  
HB7;0yt`:  
]Oif|k
`{  
部分认付partial acceptance   yUp,NfS]o