[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。   *p.P/w@1  
会计报表statement of account QMzBx*g(  
7ST[XLwt%}  
$zTj
h~ 9  
zX!zG<<K  
往来帐目account current b "4W ` A  
Je J
c(e  
mb*L'y2r  
ipEsR/O  
现在往来帐||存款额current accout R0M(e@H~  
_AQ :<0/#  
-,~n|ceI  
j+n1k^jC  
销货帐account sales %cD7}o:u  
6|0 5-x|  
AO9F.A<T5  
WZ'3
 
共同计算帐项joint account ztG_::QtG]  
\HDRr*KO  
ejwFQ'wTx  
Ftm%@S?  
未决帐项outstanding account ,c6ID|\  
[KR`%fD0  
=@m|g )  
DY6wp@A  
贷方帐项credit account||creditor account (i7]N[  
X;T(?,,  
Pe/cwKCI  
Jjz:-Uqq2  
借方帐项debit account||debtor account <Ja>  
S >uzW #  
DL2gui3  
Gu&? Gn oc  
应付帐||应付未付帐account payable fAfsKO*  
Fk>
/  
r9G<HKl  
;y?,myO  
应收帐||应收未收帐account receivable J;+iW*E:  
Y*0%lq({H  
. #;ZM[v  
A%u-6"  
新交易||新帐new account 7 #_{UJ%  
q [l},nw  
~xu<xy@E  
u9e A"\s  
未决帐||老帐old account ?T70C9  
G7`7e@
{  
`Y/DttjL  
2<yE3:VX  
现金帐cash account iD_NpH q  
F`U%xn,  
&D uvy#J  
H__9%p#  
流水帐running account *:3flJt  
!tF
s(![  
b3x!tuQn  
@Wy>4B^  
暂记帐||未定帐suspense account Ym-uElWo  
cgm]{[
f  
.wx;
!9  
ld4Q hZia  
过期帐||延滞帐overdue account||pastdue account x\!Qe\lE  
zMKW@  
%K /=7  
+%8c8]2  
杂项帐户sundry account 9~<HTH  
CfoSow-  
3*3WO
,9  
Sq}hx  
详细帐单||明细表detail account 91r#
lDR  
!SD?  
#5N#^#r"  
:p(3Ap2TY  
呆帐bad account <n>Kc}
c  
?Il$f_"B:  
Wj/.rG&tE  
a84^"GH7  
会计项目title of account b|wCR%  
;c_X ^"d  
.#6Dad=S*  
U"A
]b(54  
会计薄||帐薄account-book M/
0!B_(R  
vN-#Ej. u  
q*\#HC  
UC;_}>  
营业报告书||损益计算表account of budiness||business report 0Oc' .E9  
j{IAZs#@>  
"CB*  
UW<V(6P  
借贷细帐||交验帐account rendered ?3Se=7 k  
{ o=4(RC  
A/,7%bB1  
l];,)ddD9  
明细帐account stated &p^S6h  
{%'(IJ|5z  
)
$I;)`q  
(01M0b#  
与…银行开立一户头to open an account with DT8|2"H  
f[HhLAVGK`  
!,+p
eM y  
-
wy$ ?Ha  
与…银行建立交易to keep account with 9Y- Sqk+  
ZTW
be  
:kfHILi  
bBc<yaN  
继续记帐to keep account Bl2y~fCA  
x^qmYX$'1b  
-]~&Pi|  
B@E z,u5  
与…有交易to have an account with j08}5Eo  
j#"?Oe{_1  
j` 9pZAF  
{j+w|; dZF  
作成会计帐||有往来帐项to make out an account with AKC';J  
FRQ0tIp  
W^ict,t  
%'nM!7w@I  
清算||清理债务to make up an account R)"Ds}1G  
r ioNP(  
Pdmfn8I]%  
-LJb x<'  
清洁帐目||与…停止交易to close ones account with D+]#qS1q  
V]t ucs  
9Ruj_U  
:D8V*F6P  
结帐to close an account ^I@1y}xi  
D'F=v\P  
+N:K V}K  
7c1xB.g   
清理未付款to ask an account||to demand an account n$g g$<  
B?'`\q)UL  
>t&Frw/Bl  
 #:_qo  
结清差额to balance the account with 3k py3z[%  
dkt'~   
UB }n=  
"~0m_brf  
清算to settle an account||to liquidate an account||to square an account d&4]?8}=.  
XZLo*C!MG  
Jiyt,D*wX  
dElOy?v  
审查帐目||监查帐目to audit an account X}Bo[YoY$  
`9 n%Dy<  
<UOx>=h  
BoE;,s>]NW  
检查帐目to examine an account 6e3s |  
0W<:3+|n4  
S# Tc{@e  
?F1NZA[%t  
转入A的帐户to charge the amount to As account ?2zVW Z  
A9' [x7N  
v=
zqj}T  
zV_U/]y  
以计帐方式付款to pay on account q{5wx8_U  
@.;] $N&J  
y.AVH`_u  
q(4W/y  
代理某人||为某人on ones account||on account of one 19Xc0ez  
r!N)pt<g  
G=W!$( :  
&4Q(>"i L4  
为自己计算||独立帐目on ones own account j}7as&  
.[%em9u  
kwU~kcM  
v!n\A}^:  
由某人收益并负风险on ones account and risk||for ones account and risk =QFnab?N  
,_@C(O  
U]tbV<m%  
2`hc0 IE  
由某人负担for ones account||for account of one ++d(}^C;  
"| 0g 1rd  
7\m.xWX e  
c Q:.V  
按某人指示||列入某人帐户by order and for account of one qR^KvAEQSo  
X]ow5{e  
JRt^YX  
Pz#D9
.D0  
列入5月份帐目for May account hbRDM'  
#va|&QBZxM  
6REv(E]  
ivg:`$a[  
编入某中帐项下to pass to the account of||to place to the account of m99j]wr~c  
7hwl[knyB  
|g<
1n  
~nJcHJ1nb4  
寄出清算书to send in an account||to send in render an account UQ6UZd37   
g /D@/AU1u  
 $0>>Z  
4+%;eY.A  
支票薄cheque book 2 <HG=iSf  
MDn+K#
p  
y3l3XLI*b  
'{=dEEi  
支票陈票人cheque drawer ^%l~

|w  
~wG.'d]  
k x,9n)  
a)J3=Z-  
持票人cheque holder q>:>f+4  
qj*IKS  
k$ k/U  
c4QegN  
不记名支票cheque to bearer||bearer cheque @V{s'V   
P\<dy?nZ  
n5CjwLgu\b  
"#bL/b'{  
记名支票||认人支票cheque to order Ei!t#'*D<  
^Q!qJav  
l%"[857  
-L e:%q2  
到期支票antedated cheque xbJ@z{  
SN2X{Q|*  
:M" NB+T  
wn*<.s  
未到期支票postdated cheque B.wihJVDg  
;#c|ZnX  
0{M =^96  
}G^Bc4@b  
保付支票certified cheque
\2cbZQx  
9_Tk8L#  
VsS.\1  
_4qP0LCa  
未获兑现支票，退票returned cheque ,VZ;=  
Z}bUvr XP  
9y=$|"<(  
Mazjn?f  
横线支票crossed cheque BLxtS  
&1O[N*$e  
_Eq*  
,arFR'u>  
普通横线general crossing QuFcc}{<]  
zrfE'C8O  
oXw}K((|  
{l&6=z  
特别横线special crossing <3\t J  
gs;3 NW  
RFF&-M]  
;{b 1'  
空白支票blank cheque cJ9:XWW  
6itp Mck  
`jY*0{  
M$O}roOa  
失效支票，过期支票stale cheque _%WJ7~>  
4>]^1J7Wz  
|RT#ZMJek  
xLht6%o*  
普通支票open cheque @}@`lv65}  
#"|Y"#@k  
(1e;7sNG@  
SF*!Z2K  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F5Ce:+h  
ju8mO&  
>T3HkOT  
<d$kGCz  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @W3fKF9*R  
>W2Z]V  
C[ <O
F/  
|6LC>'  
支票换现金||兑现to cash a cheque $^R[t;  
EgIFi{q=0  
-L7Q,"a$  
xM85^B'  
清理票款to clear a cheque @DK,ka(  
w
?kdM1T  
*LJN2;  
)W9$_<Z  
保证兑现to certify a cheque & i|x2; v  
~ar8e  
L+Q"z*W  
<~# ZtD$G  
填写支票数额to fill up a cheque Y604peUF  
C`OdMM>D  
JBQ,rX_Hw  
+s&+G![  
支票上划线to cross a cheque Q1V4bmM  
j6Acd~y\2  
. (*V|&n  
Ni IX^&N1  
开发支票to make out a cheque 7SYU^GD  
N3E Qq~lX  
ehj&A+Ip  
K9   
签发支票，开立支票to draw a cheque||to issue a cheque cT^,[3i:c  
Bt|S!tEy  
ry}CND(nB  
0hcrQ^BB!b  
透支支票to overdraw a cheque j<!rc>)2+L  
R7cY$K{j  
(A`/3Aq+  
04NI.Jv  
背书支票to endorse a cheque ^.j
Ius5  
:av6*&+  
)ARfI)<1b  
$Hqm 09w  
请付票款||清付票款to pay a cheque||to honour a cheque S*rgYe!E  
4lC:svF  
c:"*MM RC  
@u3K.}i:g  
支票退票to dishonour a cheque " M8j?  
 ~d_Z?Z  
uy{mSx?td  
-?<wvUbR{  
拒付支票to refuse a cheque oz%ZEi\bW  
HB`u@9le  
?,NZ/n  
C/%umazP9  
拒付支票to stop payment of a cheque dsqqq,>Q  
tUv@4<~,/  
DIodQkF  
x-) D@dw<  
提示要求付款to present for payment YTxUKE:  
-wlob`3  
laqKP+G  
OM{-^  
见票即付持票人payable to bearer `7}6
  
VcIsAK".4[  
T=:&W 3  
9a2Ga
 
支付指定人payable to order z.oDH<1
 
s@ m A\  
<=n$o MO  
"QACQ-  
已过期||无效out of date||stale s0v?*GRX  
Q piv,n  
;Avd$&::  
)ruC_)  
请给出票人R/D||refer to drawer zTrAk5E  
`zRgP#  
K+Al8L?K_  
g1
muT.W]S  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y'Sxehx  
-\\}K\*MJ  
8dq{.B?  
D|9C|
q  
文字与数字不一致words and figures differ `R0>;TdT  
fGb(=l  
1K^blOLXe  
3SVI|A5(d  
支票 akgXI^K  
)<9g+^  
时间已过account closed i;*c|ma1>  

\bqNjlu  
S20x  
FIlw  
更改处应加盖印章alterations require initials f!e8xDfA  
j[m\;3Sp  
D}vgXzD  
3=@7:4 A  
's@v'u3  
HD ?z  
时间已过effects not cleared a-x8LfcbF  
gWqmK/.U.0  
KMhoG.$Ra  
t= "EbPE  
停止付款payment stopped U}MU>kzb  
\% !]qv  
3l->$R]  
U# Y?'3:  
支票毁损cheque mutilated )
NRY9\H  
}fZT$'*;  
9 }|Bs=q  
~^$O NmI
5  
汇款||寄钱to remit||to send money MA.1t  
 9~ajEs  
ly% $>BRU  
JxiLjvIq  
寄票供取款||支票支付to send a cheque for payment c~ l$_A  
m@.4Wrv  
[{6]i J  
jr~ +}|@{  
寄款人a remitter 4?><x[l2{  
Sq/M %z5'  
%bZ3^ ub}t  
ruS/Y
h  
收款人a remittee 5oGnPF  
@]6)j&  
ETV|;>
v  
2U2=ja9:Y  
国外汇票foreign Bill W > K2d  
Ooc,R(  
K7M7T5<  
vUS$DUF  
国内汇票inland Bill S"CsY2;  
"^;'.~@e8  
)_NQ*m  
yrR<F5xge  
跟单汇票documentary bill jeN_ sm81b  
%((F}9_6  
+z+25qWi  
D`3}j   
空头汇票accommodation bill x@m"[u  
<4^ _dJ9=  
W!4GL>9m}A  
+I/7eIG?|  
原始汇票original bill }%| (G[  
f5 wn`a~h  
Os*,@N3t  
g (ZeGNV8  
改写||换新票据renewed bill W>wIcUP<<  
P%xk   
}=^YLu=  
f6PXcV   
即期汇票sight bill||bill on demand ?:s`}b  
/_xwHiA  
G<4H~1?P  
=9i:R !,W  
…days after date||…days after date…日后付款 WUQ2[)<  
2etcSU(y>  

:o*{ .  
I/|) ?  
…months after date||…months after date…月后付款 |D$U{5}Mv  
k^ B'W{  
j()_ VoB1  
}pu2/44=W  
见票后…日付款…days after sight||…days sight (5_l7hWY  
R7KHfXy'm  
7{D+\i  
}bIEWho  
见票后…月付款…months after sight||…months sight q_g'4VZv  
pHsp]a  
W
;,UhE  
"#rlL^9v  
同组票据set of bills 1mJBxg}(  
M86
v  
ZJP.-`U  

X@JDfn?A  
单张汇票sola of exchange||sole of exchange pb{'t2kk  
/]>&OSV  
v8y77:  
{p9y{$  
远期汇票usance bill||bill at usance Pgr>qcbql  
ti`
z:8n7  
~fAdOh  
k^C;"awh  
长期汇票long bill hK@1 s  
59$mfW o>  
.J%}ROm  
,`P,))  
短期汇票short bill =5oFutg`  
CYEqH2"3  
Z&s+*&TM  
{u9(qd;;  
逾期汇票overdue bill )}~k7bb}Y  
Z#
w1,n88  
cGsP0LkHC  
+;Q&  
宽限日期days of grace nvu|V3B0  
?j?{}Z  
!g=
,O6  
f|Z3VS0x  
电汇telegraphic transfer （T.T） S?OK
@UEJ  
zST#X}  
%Q1v8l.}  
lLmVat(  
邮汇postal order||postal note （Am.）||post office order||money order 89`AF1  
^5 F-7R8Q  
67 7p9{:  
> :!faWX  
本票promissory note （P/N） WB6g i2  
<C+:hsS=  

-gI uL  
.3{S
6#  
押汇负责书||押汇保证书letter of hypothecation #
c+N}eX{  
3hO`GM  
]pB0bJAt  
z.e%AcX  
副保||抵押品||付属担保物collateral security +'uF3-+WY  
Ea!}r|~]0  
gBYL.^H^l  
wy&VClT  
担保书trust receipt||letter of indemnity 'bY^=9&|  
45/f}kvy
 
]8+%57:E  
Arir=q^2  
承兑||认付acceptance "!p#8jR^  
S &s7]  
^yy\CtG  
o$d;
Y2K  
单张承兑general acceptance &r~~1BnpHm  
6}C4 SZ  
Eqp?cKrji  
:Q+rEjw+  
有条件承兑qualified acceptance r5lp<md  
Ip.5I!h[Xb  
>p\IC  
> 5/dmHPc  
附条件认付conditional acceptance r.-NfK4  
:/~`"`#1  
%L/Wc,My  
4%\L8:  
部分认付partial acceptance   1'c!9