[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。   OjsMT]  
会计报表statement of account ]%Lk#BA@A  
]F srk  
-IS$1  
>6:UWvV1  
往来帐目account current H8h,JBg5<F  
>:|jds#  
^C~t)U  
 / !aVv  
现在往来帐||存款额current accout KouIzWf.  
{ {+:Vy  
+r$VrNVs  
y$+_9VzYB  
销货帐account sales uOJso2Mx  
qRCUkw} fs  
E &0]s  
B~`:?f9ny5  
共同计算帐项joint account em
G1Wyl  
dG)}H_  
wUH:l  
C,$7fW{?  
未决帐项outstanding account uo3o[H&#  
H={5>; 8G  
?'U@oz8 B  
hy"=)n(  
贷方帐项credit account||creditor account {CQI*\O  
oT- Y  
@Uqcym.  
/gP"X1.  
借方帐项debit account||debtor account R]N"P:wf@  
8xx2+  
R]NCD*~  
p*|Ct  
应付帐||应付未付帐account payable K}QZdN']  
/U=?D(>x  
=~'y'K]  
e|4U2\&3y  
应收帐||应收未收帐account receivable `FByME  
nBtKSNT#Q  
v K!vA-7  
Z@bKYfGM  
新交易||新帐new account qjH/E6GGg  
b"eG8  
v d
Pb-z4  
|fPR7-  
未决帐||老帐old account 35Fs/Gf-n  
V-lp';bD  
F+9(*|x%  

jR"ACup(  
现金帐cash account e84O 6K6o  
^`fqK4<  
6f&qtJQ<A  
(#rhD}  
流水帐running account Iy@6cd,)S  
1(qL),F;  
AizLzR$OG  
bEb+oRI  
暂记帐||未定帐suspense account Ha~}NO  
moE!~IroG  
N2&h  yM  
gqDSHFm:  
过期帐||延滞帐overdue account||pastdue account DS=Dg@y  
RH"EO4  
]EEac  
]>, Lw=_[_  
杂项帐户sundry account `A$zLqz)Vm  
p;)@R$*  
9%DLdc\z;  
b\C1qM4  
详细帐单||明细表detail account ]Mj N)%hT  
8xYeaK  
TTo5"r9I8  
xn}HB  
呆帐bad account Y"E*#1/  
uk)D2.eS,  
 Qo+Y  
8\m[Nuq5  
会计项目title of account 59k-,lyU,  
%[fZ@!B  
**F-#",  
]GXE2A_i;  
会计薄||帐薄account-book "*N]Y^6/A  
}PzHtA,V  
R?}<CjI  
G9h Bp  
营业报告书||损益计算表account of budiness||business report (ljoD[kZ  
H'x_}y  
+kT o$_Wkz  
fi'\{!!3m^  
借贷细帐||交验帐account rendered |L~RC  
bOK0^$k  
HQ^:5XH  
?]0bR]}y  
明细帐account stated }c'T]h\S  
DpQ:U5j  
@<B$LJ|jdG  
WP4"$W
 
与…银行开立一户头to open an account with $rH}2  
=p&uQ6.i+  
.%_=(C<E  
sF1j
4 NC  
与…银行建立交易to keep account with !6eF8T  
|/;X-+f8  
DaqpveKa  
77;|PKE /  
继续记帐to keep account k Hh0&~(  
mxl"Y&l 2<  
h F *c  
Ui}%T]  
与…有交易to have an account with t#=FFQOt  
K"VRHIhfg  
g  I4Rku  
`<* tp@  
作成会计帐||有往来帐项to make out an account with \(ju0qFqH  
n4/Jx*  
:xsNn55b  
AHn Yfxv_  
清算||清理债务to make up an account %Q|Hvjk=E  
[u7i)fn5?  
DQ= /J
r~  
?V4bz2#!1O  
清洁帐目||与…停止交易to close ones account with yQ quGu  
=Y-mc#{8  
B#[.
c$  
$ cYKVhf  
结帐to close an account rY]QTS">o  
X!f` !tZ:{  
N m@UM*D  
cGS7s 8U  
清理未付款to ask an account||to demand an account C7_#D O6"  
3Hkb)Wu  
Mtq^6`JJ'  
7SjWofv  
结清差额to balance the account with a<v!5 \dq!  
4!DXj0^  
^"EK:|Y4%K  
v)rQ4 wD:  
清算to settle an account||to liquidate an account||to square an account "j?\Ze*  
+%LR1+/%b  
=\i{dj  
!Bn,f 2  
审查帐目||监查帐目to audit an account 9NausE40  
n{xL1A=9  
|]j2T8_=  
0Y9fK? (  
检查帐目to examine an account I'%ASZ  
qruv^#_l  
{ [[/*1r|  
Ae>:i7.V  
转入A的帐户to charge the amount to As account YH'j"|{  
?eri6D,86w  
fb
D  
B"2#}HM  
以计帐方式付款to pay on account yo_;j@BGR  
t(=Z@9)]4F  
v?
`DP  
HHg[6aw  
代理某人||为某人on ones account||on account of one >m8~Fs0  
=x}p>#o,J  
4pZ=CB +j  
e6uVUzP4  
为自己计算||独立帐目on ones own account Z,5B(Xj  
vlh$N K+F  
peGh-  
7r wNjY#  
由某人收益并负风险on ones account and risk||for ones account and risk NLF 6O9  
X"O^4MnvI  
L~e{Vv8UR  
Fps:6~gD  
由某人负担for ones account||for account of one )1o<}7  
y~;w`5;|  
p+; La  
\wxLt}T-Q  
按某人指示||列入某人帐户by order and for account of one esK0H<]  
~=Q Tv8  
W,ik  ;P\  
pX]"^f1?O  
列入5月份帐目for May account wv& #lM(  

v7G&`4~  
_ e94  
qfsu# R  
编入某中帐项下to pass to the account of||to place to the account of n0tVAH'>  
l|5;&(Y+s  
*{s 3.=P.  
vDcYz,  
寄出清算书to send in an account||to send in render an account W^N|+$g>H  
o6A1;e  
&20}64eW%  
22r$Ri_>  
支票薄cheque book ysFp`  
(I\qTf N4  
iuS*Vw  
l&oc/$&|[
 
支票陈票人cheque drawer 10W6wIqK  
vmIt!x  
i4H,Ggb  
BSHtoD@e7  
持票人cheque holder H/N4tWk"  
go B'C  
[ %6(1$Ih  
)Rr0f 8  
不记名支票cheque to bearer||bearer cheque 7j8Ou3  
<T+{)FV  
XWv;l)  
i16kPU  
记名支票||认人支票cheque to order bW^JR,  
1AAOg+Y@U"  
^b^}6L'Z  
'o%6TWl9s  
到期支票antedated cheque pgEDh^[MW  
{W$K@vuV;?  
h@%a+6b?  
2+cpNk$  
未到期支票postdated cheque w'7=CzfYn  
_BHEK  
vXT>Dc2\!  
MkX=34oc^  
保付支票certified cheque !8OgaMngzF  
M*2 Nq=3  
]'5 G/H5?;  
J/B`c(  
未获兑现支票，退票returned cheque +a0` ,Jc  
#dDM "s  
Hp5.jor(k  
?,^Aoy  
横线支票crossed cheque !Z<=PdI1Ys  
uS7kkzt-x  
3 @%XR8ss  
oMHTB!A=2  
普通横线general crossing =Hx]K8N)  
LsO}a;t5  
iB#*XJ;q  
t4Pi <m:7  
特别横线special crossing Kjt\A]R%  
-rlCE-S  
^]MLEr!S  
9nSfFGu  
空白支票blank cheque fs0Eb VDF  
`T3B  
SVBo0wvz-  
$rm/{i_7  
失效支票，过期支票stale cheque P7\?WN$p  
t^~Qv  
a!B"WNb+
 
ziC%Q8  
普通支票open cheque .?kq\.rQ  
Ui.S)\B  
(9Q@I8}Iy  
n+S&[Y  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z]R%'LGu  
?OS0.  
 T{)_vQ  
}CL7h;5N 3  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fwNj@fl_,e  
X}H?*'-  
GA;h7  
-ARks_\  
支票换现金||兑现to cash a cheque ;OZl' . %`  
@MO/LvD  
bE?X?[K  
iFnD`l6)  
清理票款to clear a cheque hkMV A  
>:HmIW0PLe  
:l&Yq!5  
Ll.P>LH  
保证兑现to certify a cheque ?AK`M #M  
jl5&T
{z
  
+t3o5&  
["[v  
填写支票数额to fill up a cheque L~AU4
Q0o  
3OFI>x,h  
l=ZD&uK  
6V*,nocL_+  
支票上划线to cross a cheque N(V_P[]"*,  
\440gH`  
OrwVRqW-z  
OY8P  
开发支票to make out a cheque Jj?HOtaM  
f-p$4%(  
z
l(
o/n  
iBI->xU[U  
签发支票，开立支票to draw a cheque||to issue a cheque eph2&)D}Ep  
-V-I&sO<  
mm;sf  
i%[+C  
透支支票to overdraw a cheque FzNj':D  
#k?.dWZ!  
> l]Ble  
 TD%&9$F  
背书支票to endorse a cheque 5RAhm0Op~.  
-K3d u&j  
]|tR8`DGZ%  
~6IY4']m*  
请付票款||清付票款to pay a cheque||to honour a cheque
I]hjv  
&>&6OV]P'  
x-]:g&5T  
]6M,s0  
支票退票to dishonour a cheque c g)>A  
{xeJO:M3/  
`So/G  
e9HL)=YP  
拒付支票to refuse a cheque NGJ
st_  
b3FKDm[  
b$yIM   
(Ldvx_
 
拒付支票to stop payment of a cheque r8?p6E  
d%.|MAE  
KJ:z\N8eo  
<bb!BS&w  
提示要求付款to present for payment c@Br_-  
(~o"*1fk>  
ptrwZ8'  
j1A%LS;c_  
见票即付持票人payable to bearer J/Lf(;C_  
1y\bJ  
1Iy 1xiP  
5:jme$BI  
支付指定人payable to order [NAfy~X *  
I;-Y2*  
>KL=(3:":p  
uAqiL>y  
已过期||无效out of date||stale W=3#oX.GsU  
tH4q*\U
 
w^Yo)"6  
/# ]eVD  
请给出票人R/D||refer to drawer =yz" xWH  
ge(,>xB  
!#:5^":;  
'tY (&&  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G;flj}z  
!^&VZh
  
FR[I~unqD  
b>VV/j4!/  
文字与数字不一致words and figures differ g4b#U\D@)/  
3qn_9f]  
r5N TTc  
?&;_>0P  
支票 Ak,JPzT  
-fk;Qq3O  
时间已过account closed cM3B5Lp  
?tL' X  
f)j*P<V  
D\b$$z]q  
更改处应加盖印章alterations require initials hNsi 8/  
[K$5Rm5  
X!K>.r_Dg  
Vj9X6u}{  
h?p_jI  
((+XzV>  
时间已过effects not cleared @B(oq1i@  
l= p_  
iuGwc086  
s{R,- \_  
停止付款payment stopped RSh_~qMX  
7)V"E-6h  
'mbLK#q  
/0H}-i  
支票毁损cheque mutilated s$isDG#Sr  
w(&EZDe  
4qp|g'uXT  
$QwpoVp`~  
汇款||寄钱to remit||to send money Y4HN1  
%L*EB;nK  
W/bW=.d Jd  
{%G9iOV.  
寄票供取款||支票支付to send a cheque for payment _*6]4\;  
OU/}cu  
}LS8q  
0S$k;q  
寄款人a remitter )
gdLb}  
A6]X aF  
KCyV |,+n  
QR#>Ws  
收款人a remittee sFz0:SqhE  
cVW7I  
?&#LmeZ}K  
FHQ`T\fC$@  
国外汇票foreign Bill x)Bbo9J  
0>Snps3*Z  
ah:["< z<  
v,ZYh w  
国内汇票inland Bill
wpM2{NTP  
zp;!HP;/=  
d,Aa8I  
&|{1Ws  
跟单汇票documentary bill 7/IL" D  
KhfADqji|  
)1 T2u  

p?y2j  
空头汇票accommodation bill &M}X$k I  
o'$"MC+  
Fb(@i  
F]yB=  
原始汇票original bill BA:x*(%~  
~dr,;NhOLJ  
n8<?<-2  
Pj <U|\-?  
改写||换新票据renewed bill uKP4ur@1  
iibG$?(  
C*b[J  
AhN3~/u%7  
即期汇票sight bill||bill on demand RH;ulAD6(~  
tJ6@Ot  
t|>zke!'  
:,0(aB  
…days after date||…days after date…日后付款 HXa[0VOx  
dR]-R/1|  
Jx.fDVJ  
!.,wg'\P  
…months after date||…months after date…月后付款 "5V;~}=S  
W]oD(eZ  
eZPeyYX  
gQ{ #C'  
见票后…日付款…days after sight||…days sight T"z<D+pN  
~|}]  
WT ;2aS:  
{h+8^   
见票后…月付款…months after sight||…months sight Pz2 b  
R|C`  
]!/U9"_e"B  
v]V N'Hs?  
同组票据set of bills 58s-RO6
 
jjV'`Vy)  
754MQK|g  
_U^[h!  
单张汇票sola of exchange||sole of exchange [nO3%7t@  
}#ZRi}f2VJ  
juOStTq<  
M_ukG~/  
远期汇票usance bill||bill at usance ^y/Es2A#t  
%1Q:{m  
OS,!`8cw  
Vn^GJ'^  
长期汇票long bill blgA`)GI  
=PRQ3/?5  
-"I$$C  
Da(k>vR@4  
短期汇票short bill z{L'7  
#<*.{"T  
d&NnpjH}c  
<YU?1y?V  
逾期汇票overdue bill 44ty,M3  
72sqt5C]  
'v]0;~\mp>  
~b
~Tq  
宽限日期days of grace cz9J&Le>  
+\T8`iCFB  
|_TiF;^  
RK!9(^Ja  
电汇telegraphic transfer （T.T） l}uZxKuYx  
dS6 $  
i&:SWH=   
[K3
 te  
邮汇postal order||postal note （Am.）||post office order||money order R
2Tt6  
0/)2RmF  
OvX&5Q5  
J 8%gC  
本票promissory note （P/N） 2#.s{
Bv  
WA(x]""  
I<D#   
?sk>Mzr  
押汇负责书||押汇保证书letter of hypothecation +|LM"  
lJdBUoO  
Z<.&fZ^jS  
]:gW+6w"C  
副保||抵押品||付属担保物collateral security 9)oi_U.  
rE m/Q!  
b-<0\@`Z#  
PMytk`<`zw  
担保书trust receipt||letter of indemnity N\PdX$  
r'*$'QY-N  
'OA*aQ=K  
Yg8*)u0  
承兑||认付acceptance !.6n=r8d  
E]mm^i`|  
VCWW(Y1Fd  
v#Rh:#7O%U  
单张承兑general acceptance CV @P +  
@}4aF|  
+aOdaNcI  
uY.Ns ?8  
有条件承兑qualified acceptance 60~;UBm5O  
kkjugm{D7  
'[WL8,.Q  
}b\hRy~=r  
附条件认付conditional acceptance lI? P_2AaS  
@R5^J{T  
t+U.4mS-  

)$!b`u  
部分认付partial acceptance   fbh,V%t7