[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。   5{HF'1XgZ*  
会计报表statement of account |"}rdOV)  
L-Q8iFW'  
Ae7FtJO  
54p{J  
往来帐目account current %6q82}#`  
! yJ0Am>  
[l-
o*@  
7L
#)yY  
现在往来帐||存款额current accout % UI^+:C  
^;F/^_  
0h1u W26^  
o<5`uV!f  
销货帐account sales 1i#y
>fUj  
|YLja87  
vhF9|('G  
HVa D  
共同计算帐项joint account k[8F: T-  
dy+A$)gY<  
l0'Yq%Nf  
Bv7FZK3  
未决帐项outstanding account suQTi'K1  
K^!#;,0  
]0>  
vEfj3+e  
贷方帐项credit account||creditor account -L/%2 X  
"" UyfC[  
Gbhw7 (&  
H@-q NjM  
借方帐项debit account||debtor account mP*$wE9b,:  
d
Co)
en  
F%V|Aa  
s={>{,E  
应付帐||应付未付帐account payable n>)aw4  
1{M?_~g4  
lZAGoR;0Ra  
K{d3)lVYCS  
应收帐||应收未收帐account receivable q
eMDC#N  
NlF*/Rs  
f2c<-}wR  
Y-})/zFc  
新交易||新帐new account v/ Ge+o0K  
yhgGvyD
 
"81'{\(I_  
HsYzIQLL  
未决帐||老帐old account $Z;8@O3  
{*;8`+R&  
G$a @}9V  
1)c{;x&W  
现金帐cash account T"P}`mT  
 B=*0  
vk|f"I  
6{;6~?U  
流水帐running account jUE:QOfRib  
>h%>s4W  
W!HjO;  
FV9{u[3m  
暂记帐||未定帐suspense account ?8$`GyjS  
|-6`S1.  
K3vZ42n  
1^^{;R7N  
过期帐||延滞帐overdue account||pastdue account (_#E17U)_  
8\;, d  
!Fs$W  
oC " [rn  
杂项帐户sundry account S
8qg"YR  
*i*\dl  
V_ (Ly8"1;  
* 4J!@w  
详细帐单||明细表detail account '?$@hq
Qn  
ue3 ].:  
\\EX'L
 
H,c1&hb/w  
呆帐bad account w&YUb,{Y  
xppnBnu$7  
T7i>aM$+  
zq+2@"q  
会计项目title of account Ru d9l.n  
KRGj6g+  
ZzK^bNx)0  
.4ww5k>  
会计薄||帐薄account-book 2wO8;wiA  
,(oolx"Xa  
PO5,lcBD<  
8r>\scS  
营业报告书||损益计算表account of budiness||business report a 7v^o`  

n]vCvmt  
8Mtd}{Fw*  
%wl:>9]
 
借贷细帐||交验帐account rendered q;R&valn  
d. d J^M  
5.-:)=  
W8`6O2  
明细帐account stated aVHID{Gf Z  
_fgsHx>l7  
jSBz),.XU}  
_LgP  
与…银行开立一户头to open an account with O6e$v I@  
M&=SvM.f  
`dF~'  
+EA ")T<l  
与…银行建立交易to keep account with
8=bn TJf  
|63uoRr  
A/9<} m  
Hwd ^C2v  
继续记帐to keep account yU(}1ZI
D  
U5ph4G  
ox<6qW  
U`N?<zm<oO  
与…有交易to have an account with 2ia&c@P-  
8T.b T6  
mGg/F&G9  
!m=Js"  
作成会计帐||有往来帐项to make out an account with [e\ IHakj  
`tO t+>YWn  
x_8sV?F  
XRM/d5  
清算||清理债务to make up an account iiuT:r  

~%tVb c  
`"'u mIz  
fb0)("_
V  
清洁帐目||与…停止交易to close ones account with )6"p@1\u  
9
T2_2  
{B#w9> 'b  
N:'GNMu  
结帐to close an account >8{{H"$;(  
VJA/d2Oys  
LdOqV'&r  
e6
J>qwD?  
清理未付款to ask an account||to demand an account _UP 9b@Z"  
NH5sV.vvc  
H {_D#It  
~f[;(?39xZ  
结清差额to balance the account with ,d!@5d&Zi  
Ymnh%wS  
e7n0=U0  
EBWM8~Nm#  
清算to settle an account||to liquidate an account||to square an account (!m6>m2  
7CSn79E  
C_;nlG6  
|gk4X%o6  
审查帐目||监查帐目to audit an account ":sp0(`h  
O.Te"=^"F  
2_bEo  
}/tf^@  
检查帐目to examine an account D'moy*E  
Uv?^qe0=  
J7dHD(R8  
[Djx@x  
转入A的帐户to charge the amount to As account M4;M.zxJv  
O,+9r_Gh  
Wd+kjI\  
?&qQOM~b-\  
以计帐方式付款to pay on account /EHO(d!<  
rT-.'aQ2t  
`X()"Qw  

| h"$  
代理某人||为某人on ones account||on account of one J pj[.Sq  
s LDEa  
ETH ($$M  
5Uhxl^c  
为自己计算||独立帐目on ones own account f;+.j/ +  
uARkf'  
fMHw=wJQ  
SMd[*9l [  
由某人收益并负风险on ones account and risk||for ones account and risk n0K+/}m  
 D5Jg(-  
4y4r;[@U  
;K4=fHl  
由某人负担for ones account||for account of one Pktnj
dFV  
FKe/xz  
G&Yo2aADR  
EKw)\T1  
按某人指示||列入某人帐户by order and for account of one xIb{*)BUwc  
[EVyCIcY,h  
Xmb## :  
a>6M{C@pd  
列入5月份帐目for May account +wHa)A0MW  
F}F{/  
VgY6M_V  
Hit)mwfYE  
编入某中帐项下to pass to the account of||to place to the account of xudZ7  
'U GgY3  
1 K^-tms  
&liFUP?   
寄出清算书to send in an account||to send in render an account B'O1dRj&6  
yk^2<?z>2  
A;^{%S  
@QYCoEU8J  
支票薄cheque book 6/'X$
}X  
VY|UB7,C  
u#V;  
jCx*{TO  
支票陈票人cheque drawer 6Y.k<oem  
uTl"4;&j  
OzH\YN  
|1<B(iB'{/  
持票人cheque holder P=E10  
5 YUe>P D  
n(n7"+B  
5yW}#W>  
不记名支票cheque to bearer||bearer cheque l;h -`( 11  
wXYT(R  
3EA_-?  
rc`Il{~k  
记名支票||认人支票cheque to order x6\^dVR}  
Y{t}sO%A  
`$J OFLa  
b+d mJ]c  
到期支票antedated cheque xkkG#n)  
^g<Lu/5w  
Sl \EPKZD  
e9C
vdR  
未到期支票postdated cheque nxm*.&#p?  
11!4#z6w  
ep l1xfr  
!_dW `  
保付支票certified cheque oChf&W 8u  
'&]6(+I>  
OaByfo<S  
!l9#a{#6l  
未获兑现支票，退票returned cheque p@?(m/m$  
@ L/i  
ILHn~d IC  
l`:-B'WM  
横线支票crossed cheque X&i" K'mV  
(5RZLRn  
[2 Rz8e^  
[eDRghK  
普通横线general crossing +~;#!I@Di  
6iEA ._y  
UyMlk  
#yCnM]cEn  
特别横线special crossing Wx8cK=  
k$,y1hH;f8  
V* ,u;*  
?J"Y4,{  
空白支票blank cheque ^<aj~0v  
Ds8x9v)^  
\J6e/ G  
|fn%!d`2  
失效支票，过期支票stale cheque Y~OyoNu2  
sJ_3tjs)  
/\pUA!G)BD  
<.@w%rvG  
普通支票open cheque ggHl{cl)  

s%N6^}N  
pTYV@5|  
L\t!)X-4  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 52*KRq o  
=mxj2>,&  
[} %=&B  
:O*62olC5  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,^T0!k$  
1| xKb(_l  
gf,[Gb Z  
~HBx5Cpi  
支票换现金||兑现to cash a cheque _b[Pk;8}j;  
R1:7]z0B  
v;" pc)i  
cdfnM%`>\  
清理票款to clear a cheque Z Mf,3  
NV3oJ0f&2  
VmTgD96  
xQzXl  
保证兑现to certify a cheque 3^F1hCB  
Uetna!ABB  
x=44ITe1n[  
i]zTY\gw8M  
填写支票数额to fill up a cheque [\"<=lb`  
/<IXCM.  
liH1r1M  
/^[K  
支票上划线to cross a cheque oeG?2!Zh  
o@|kq1m8  

`J
l_'P}  
ze#ncnMo  
开发支票to make out a cheque S%w67sGl4n  
zS}!87r)  
lp]q%P  
MAG/7T5  
签发支票，开立支票to draw a cheque||to issue a cheque Ua>.k|>0  
2{)<D f@  
+|spC  
5{M$m&$1  
透支支票to overdraw a cheque Hd~fSXFl  
h&IF?h  

hhr>nuA  
P6 mDwR  
背书支票to endorse a cheque EaN^<  
8"x\kSMb  
;0E[ ; L!  
> ,P,{"  
请付票款||清付票款to pay a cheque||to honour a cheque x@<!#d+  
RS Vt

 
xh!aB6m8R  
4yRX{Bl|  
支票退票to dishonour a cheque :j% B(@b  
%lN4"jtx  
?}U l(  
2v1dSdX,W  
拒付支票to refuse a cheque qnU$Pd  
AKKVd% P(  
-<q@0IYyi  
_."X# }W  
拒付支票to stop payment of a cheque ig:z[k?  
]"\XTL0  
A,GJ6qp3  
(:J U  
提示要求付款to present for payment Kr;F4G|Qt  
v1Jg8L=  
LfG$?<}hR  
C=PV-Ul+  
见票即付持票人payable to bearer 4fdO Ow  
;F>I+l_X  
\W})Z72  
Ya,(J0l  
支付指定人payable to order bn"z&g  
|#(g8ua7  
*", BP]]  
K/XUF#^B]  
已过期||无效out of date||stale gd\b]L?>O  
*Ja,3Qq  
7:h_U9Za?$  
05vu{>  
请给出票人R/D||refer to drawer &pLCN[a  
,DWC=:@X  
.1?7)k v  
jQ\/R~)O  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dZjh@yGP.  
sh8(+hg  
?anKSGfj  
5v-o2  
文字与数字不一致words and figures differ vke]VXU9z  
55|.MXzq  
3`\)Qm  
Pr^p ^s  
支票 |oJ R+  
.FAuM~_99b  
时间已过account closed g4>1> .s  
;Ajy54}
7  
cK+y3`.0  
de?lO;8  
更改处应加盖印章alterations require initials ]$96#}7N  
r$.v"Wh)  
{uMqd-Uu  
x<e-%HB*-  
wPU<jAQyp  
$8,/[V A  
时间已过effects not cleared ]gGCy '*)  
k34!*(`q
  
#pw=HHq*(  

V{G9E  
停止付款payment stopped 2VNfnk  
rSfvHO:R  
#NLLlEE  
N8:&v  
支票毁损cheque mutilated *]_GFixi  
E8.xmTq  
p~THliwd  
XZ8;Ow=  
汇款||寄钱to remit||to send money P&@[ j0  
b/Z0{38  
HR83{B21  
"ZyWU f   
寄票供取款||支票支付to send a cheque for payment ~_Mz05J-\_  
4?^t=7N  
\V,;F!*#G  
R7 *ek_  
寄款人a remitter zx{O/v KG  
(e;9,~u)  
<\cH9D`dE  
nu#_,x<LS  
收款人a remittee #dgWXO  
~:%rg H  
MrA&xM  
W}5H'D   
国外汇票foreign Bill 3yAzt*dZ  
O$=)  
S qQqG3F  
 }[<eg>9#  
国内汇票inland Bill R]Q4+  
k&1~y W  
+$+'|w  
~=,|dGAa$  
跟单汇票documentary bill 9)qjW&`  
\k|ZbCWg  
E0Vl}b  
vx\h Njb  
空头汇票accommodation bill Pl }dA  
Vhww- A  
?_F,HhQ  
}hFjl4`xa  
原始汇票original bill f9FsZD  
fxQ
N
 
9J?G
"JV?  
B94mh  
改写||换新票据renewed bill @:. 6'ji,`  
uv2!][  
O>Nop5#o  
%L./U$  
即期汇票sight bill||bill on demand |^m
l|cb  
<L__;j1Wx  
I$neE"wW  
+*Cg2`  
…days after date||…days after date…日后付款 {=,?]Z+  
k:w\4Oqd  
t$ =0
C  
By@<N [I@  
…months after date||…months after date…月后付款 V\kf6E  
gtHk1 9  
5CkM0G`  
2f]9I1{  
见票后…日付款…days after sight||…days sight 4\?I4|{pC  
Z8=4cWI~;  
(iK0T.  
VPf*>ph=  
见票后…月付款…months after sight||…months sight nYuZg6K  
`\&qk)ZP  
,h1r6&MEY  
J680|\ER  
同组票据set of bills Y:VM5r)  
} tU<RvT  
UG+wRX :dA  
sf?D4UdIH  
单张汇票sola of exchange||sole of exchange doxQS ohS  
S[NV-)r=  
ZBJYpeGe  
_SC>EP8:Z  
远期汇票usance bill||bill at usance *kxk@(lT?  
<9/oqp{C 4  
T.HI $(d  
&K`[SX=  
长期汇票long bill -)?~5 Z   
}_M.-Xm  
oa`,|dA"  
$<]y.nr|CX  
短期汇票short bill vdNh25a<h  
8@/]ki`>  
gB<p  
\nx^=4*yk  
逾期汇票overdue bill 5in6Y5ckj  
FQ?H%UcW  
0sq/_S  
|n=kYs  
宽限日期days of grace i<1w*yu  
R6) p4#|i  
}x-~>$:"  
x-Z`^O  
电汇telegraphic transfer （T.T） 
9GkG'  
>lyUr*4PX  
lV$U!v:b  
ZH`6>:  
邮汇postal order||postal note （Am.）||post office order||money order Os8]iNvW\  
#0L:h?L  
G+'MTC_  
}k<b) I*A  
本票promissory note （P/N） *s?&)][  
rP;Fh|w#  
PKfxL}:"8  
e
z86+  
押汇负责书||押汇保证书letter of hypothecation kd 'qYh  
dlK#V)  
3VA8K@QiRm  
"a`0s_F,^  
副保||抵押品||付属担保物collateral security B{/Pv0y  
UY{ Uo@k9x  
DZ ~|y H  
ED"5y  
担保书trust receipt||letter of indemnity n4k.tq  
VrO$SmH  
X'jEI{1w  
o|l)oc6{  
承兑||认付acceptance zG@9-s* L  
))G%C6-  
,A =%!p+  
p4Vw`i+DnH  
单张承兑general acceptance zmf5!77  
,`/!0Wmt  
F.PD5%/$q  
)R9>;CuC9?  
有条件承兑qualified acceptance U`:#+8h-}  
+VDl"Hx  
%r6~5_A  
):LJ {.0R  
附条件认付conditional acceptance V[+  Pb]  
uTP=kgYqJ  
DWk'6;e4j  
Wz:MPdz3(  
部分认付partial acceptance   wxo(