[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。   J(A+mYr{:  
会计报表statement of account 5kADvi.  
G_5w5dbG  
d[*NDMO  
mX, @yCI  
往来帐目account current Vt-V'`Y  
.-[]po  
?A~=.u@[d  
=h|7bYLy  
现在往来帐||存款额current accout Y![8-L|Q  
rB|4  
19RbIG/X  
s@Loax6@B  
销货帐account sales Do5{t'm3  
~}SQLYy7Z  
(cI@#x  
"{3MXAFe  
共同计算帐项joint account _Y$v=!fY&  
C;#gy-  
L(
X}37  
b,'rz04^  
未决帐项outstanding account [?(qhp!  
Bo1 t}#7  
nA%8 bZ+  
aC<fzUD;  
贷方帐项credit account||creditor account 8ZJ6~~h  
CK_\K,xVT  
3$BO=hI/-  
1v<uA9A%[  
借方帐项debit account||debtor account lE*.9T  
8%xiHPVg  
%o`Cp64`Q  
6UuM`eu  
应付帐||应付未付帐account payable ?%/*F<UVQ  
pW>. 3pj  
U
o[`AzD3  
zm4e+v-  
应收帐||应收未收帐account receivable =/4}!B/  
3M'Y'Szm  
IxY!.d_s|~  
&ha<p j~  
新交易||新帐new account q!q=axfMD  
Zc*#LsQh.`  
vkW;qt}yO  
Eh[NKgYL  
未决帐||老帐old account RLGIST`  
k9c`[M  
$. sTb  
O<XNI(@  
现金帐cash account %;J$ h^  
5RYrAzQo  
3ZvQUH/{W  
zP/SDW  
流水帐running account "L9pFz</  
pvRa  
eO{2rV45O  
#rp)Gc  
暂记帐||未定帐suspense account SK_N|X].  
clM6R  
:%U lNk  
7'@~TM  
过期帐||延滞帐overdue account||pastdue account cO-^#di  
C.se/\PE  
59?$9}o
b  
I#W J";kqB  
杂项帐户sundry account *O-m:M!eA  
W=,]#Z+M;  
j3>&Su>H4  
V~t; J  
详细帐单||明细表detail account ={{q_G\WD  
T\Jm=+]c!  
2F ~
SH  
|]?7r?=J9v  
呆帐bad account <V#]3$(S  
ETfoL.d$(  
xI ~c~KC  
d2g7,axi  
会计项目title of account e^hI[LbNC  
5g2:o^  
 x![ut  
E FBvi  
会计薄||帐薄account-book cn'rBY  
@rr\Jf""z  
6{ pg^K  
(T",6xBSG  
营业报告书||损益计算表account of budiness||business report &VVvZ@X;  
Qr~yHFc1y  
a%wa3N=v  
\K:?#07Wj4  
借贷细帐||交验帐account rendered %O>_$ 4q  
~e+pa|lO  
Wix4se1Ac  
.?r}3C
h  
明细帐account stated {%X[Snv  
N2Cf(  
DF"*[]^[  
1c$ce+n~  
与…银行开立一户头to open an account with :n oZ p:a  
\Pd>$Q  
U2(mWQ[mO  
;GZ'R b  
与…银行建立交易to keep account with uecjR8\e  
u"kB`||(  
gq+#=!(2  
1xsB@D  
继续记帐to keep account Qs_]U  
x|3G}[=  
ES []A&tf  
#LG<o3An  
与…有交易to have an account with A)nE +ec1  
cUU"*bA#  
{z8wFL\  
q}J Eesf  
作成会计帐||有往来帐项to make out an account with byJ[1UK  
t},71Ry  
!Ee&e~"  
[uu<aRAg3O  
清算||清理债务to make up an account N !13QI H  
05;J7T<  
iD:TKB_r  
aOW$H:b  
清洁帐目||与…停止交易to close ones account with oh >0}Gc8  
<J!?eH9f  
|TuFx=~5v  
]DI%7kw'  
结帐to close an account R%;dt<Dh
 
k i{8f  
[S[@ Q[zP@  
d?=r:TBU  
清理未付款to ask an account||to demand an account eo4v[V&  
f`p"uLNo<  
AXpyia7nU  
iKgH :[j  
结清差额to balance the account with *g 2N&U  
dxF)) Z  
o>\epQt~/p  
vi0nJ -Xg  
清算to settle an account||to liquidate an account||to square an account oo!JAv}~  
h) W|~y@  
DbK-3F_  
ef -PlGn  
审查帐目||监查帐目to audit an account 6 kAXE\T  
h7
>`:~  
(e[8`C
  
w0fFm"A|W  
检查帐目to examine an account &+8cI^kp  
I>spJ5l s  
@%$<,$=  
i  M!=/  
转入A的帐户to charge the amount to As account  76EMS?e  
-2*Pm1\Z  
}&IOBYHVDo  
(/Dr=D{ `  
以计帐方式付款to pay on account IVSd,AR7yY  
t x#(K#/  
}e&Z"H |  
lNqF@eCT9  
代理某人||为某人on ones account||on account of one =BBDh`$R  
Y f;Slps  
$jv/00:&  

:<`po4/  
为自己计算||独立帐目on ones own account P}mn2Hs  
bJ9K!6s??`  
2k"!o~s^  
A\~tr   
由某人收益并负风险on ones account and risk||for ones account and risk $r m fE  
]jwF[D  
,$;pLjo6  
u6~/" _FwY  
由某人负担for ones account||for account of one f;%\4TH ?  
Y` tB5P  
w;KNS'  
<>^o
tb,e$  
按某人指示||列入某人帐户by order and for account of one 0^&-j.9  
OG}m+K&<  
5<L+T  
y4~;H{!  
列入5月份帐目for May account nn6&`$(Q~  
uY Y{M`  
@j?)uJ0Q  
\*6Ld%:h$  
编入某中帐项下to pass to the account of||to place to the account of {/SLDy
f%Z  
3+2cD  
[5TGCGxP{  
^%k[YJtB=i  
寄出清算书to send in an account||to send in render an account G,JNUok  
UqaV9  
SFx|9$hXm  
%oqC5O6  
支票薄cheque book  w#\*{EN  
IJV1=/NJW  
\t\ZyPxn  
$oU40HA)W]  
支票陈票人cheque drawer W=@]
YI  
nRlvW{p;  
~
V<imF  
.l(t\BfE~  
持票人cheque holder "OO"Ab{t  
>@9>bI+Q  
{P@OV1  
6+Wkcrh  
不记名支票cheque to bearer||bearer cheque 1dahVc1W  
([a[fi  
*P}v82C N  
l d4#jV ei  
记名支票||认人支票cheque to order j=~c( B  
_MC\\u/C/  
NRgNW1#  
fd} Ul  
到期支票antedated cheque WN%KATA  
}+Ne)B E  
bI?YNt,  
J}UG{RttI  
未到期支票postdated cheque bhWH  
iI(7{$y  
uNSbAw3  
%d/Pc4gfc  
保付支票certified cheque 'Bv)UfZ  
lYq4f|5H}m  
/?wH1 ,  
<Fa]k'<^)  
未获兑现支票，退票returned cheque 2po>%Cp  
N-4k 9l1  
LCMCpEtY*K  
D-<9kBZs  
横线支票crossed cheque 0+P<
1ui  
Zw`vPvb!  
s]z-d!G  
)|?s!rw +  
普通横线general crossing 6*n<emP  
tuF hPqe {  
vS{zLXg  
<cn{S`  
特别横线special crossing ~\^h;A'3  
xF4>D!T%8  
W%xg;uzp  
>5Rcj(-&l  
空白支票blank cheque D+ )R_  
X<<hb  
SXW8p>1Jw  
x!08FL)  
失效支票，过期支票stale cheque VdZmrq;?/  
1k *gbXb  
l12_&o"C~  
y,D4b6  
普通支票open cheque
Uczb"k5  
9svnB@  
H8g1SMT  
Q8kdX6NMd&  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K2u$1OKv  
nf7l}^/UE  
u
::2c  
_ xAL0 (  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n
K"XyZ&  
Gs%
cod  
Sf2pU!5n^  
<{"]&bl  
支票换现金||兑现to cash a cheque MifPZQ  
dvAvG.;U  
AI|8E8h+D  
LXIQpD,M  
清理票款to clear a cheque %ifq4'?Z   
?5A!/`E&%  
-Tw96 dv  
s:6p PJL  
保证兑现to certify a cheque Nl3@i`;  
=X0"!y"  
i9qn_/<c  
>0W:snNK  
填写支票数额to fill up a cheque UUf-G0/P  
V?a+u7*U&  
GtCbzNY  
QeK@++EVc  
支票上划线to cross a cheque uK:?6>H  
i,{'}B  
+$hqwNh@Z@  
dQ5_=(9  
开发支票to make out a cheque rHir> p  
-\b$5oa(  
XF`,m
V4  
PfaBzi9?f  
签发支票，开立支票to draw a cheque||to issue a cheque RGw=!0V  
aIrQ=}  
E,F'k2yU  
\ B0,?_i  
透支支票to overdraw a cheque c
K;,=\  
],lrT0_cT  
~VRt6C  
n(|~z  
背书支票to endorse a cheque dPdodjSu,!  
MT8BP)C  
_
Ra$"j  
+J^-B}v  
请付票款||清付票款to pay a cheque||to honour a cheque z%Xz*uu(|  
CnJrJ>l  
|a(%a43fC  
1keH1[  
支票退票to dishonour a cheque IA\CBwiLj  
3HU_~%l  
Z'P>sV  
5AvbKT  
拒付支票to refuse a cheque _B@=fY(g!  
QEe\1>1"&  
;b(*Bh<  
`aj;F
rF  
拒付支票to stop payment of a cheque Osb#<
9{}  
t:DZow  
"ooq1 0P  
^ |k7g  
提示要求付款to present for payment j4ARGkK5B  
As$:V<Z  
He#5d!cf:M  
wUGSM"~ |  
见票即付持票人payable to bearer WOW:$.VO^  
W| z djb  
"f/Su(6{0  
C%$:Oq  
支付指定人payable to order )ZU)$dJ>V  
v99gI%TA'  
f^P:eBgpx  
J}Q4.1WG$  
已过期||无效out of date||stale 3ErW3Ac Ou  
.AIlv^:|U  
,_STt)  
'y
(;:Kc  
请给出票人R/D||refer to drawer *SW.K{{  
cR/-FR  
=K
q/EDe  
a J%&Y5L  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %^e
~
;i=2  
%\5w
HT+)  
FtaO@5pS54  
cs'ylGH  
文字与数字不一致words and figures differ V'kCd4  
huMNt6P[  
V-#OiMWa~  
S7{L-"D=y  
支票 {fwA=J9%KS  
]g#ur@Y%  
时间已过account closed 9ANC,+0p  
8<,b5  
Pm2T
!0  
G+k[.  
更改处应加盖印章alterations require initials K+9oV[DMs  
]2^tV.^S^  
OQ[E-%v1 R  
t<_Jx<{2  
^tWt"GgC  
80PlbUBb!  
时间已过effects not cleared 
>Oary   
wYZ"fusT  
?^F*M#%?  
(&n4^tJ+_  
停止付款payment stopped W<J".2D  
-P|EV|8=  
Oeua<,]Z~  
$
~h\8  
支票毁损cheque mutilated 3Uzb]D~u  
2_^{Vez@I  
Irk@#,{<  
mI55vNyer  
汇款||寄钱to remit||to send money 5hNjJqu  
HK@LA3  
a&>Tk%  
ye-o'%{  
寄票供取款||支票支付to send a cheque for payment +&LzLF.bK  
ZTCzD8  
('!{kVLT-  
6`sOhVD  
寄款人a remitter [kdt]+'+  
;B%NFvG  
g[VVxp!C<  
f1cQ*#2~  
收款人a remittee it=4cHT  
MA\^<x_?L}  
"AN2 K
  
{`Ekv/XWa  
国外汇票foreign Bill )@-v6;7b0  
]Y#$!fIx
 

"][MCVYP  
"CYh"4]@rD  
国内汇票inland Bill kF:4[d  
UlBg6  
T*,kBJ  
Z]$RO  
跟单汇票documentary bill K".\QF,:  
aGK=VN}r  
&^ECQ  
t;P%&:"@M  
空头汇票accommodation bill m'Jk!eo  
7X
3<8:%  
(p1y/"Xh  
mQRQ2SN6  
原始汇票original bill \Mk;Y  
&3x \wH/_  
al/3$0#
U  
s1,kTde  
改写||换新票据renewed bill "=l<%em  
D-)jmz>R  
FhJ8}at+e  
nSH A,c  
即期汇票sight bill||bill on demand D]+0X8@kH7  
FA 1E`AdU  
p5<2tSD  
TGnyN'P|  
…days after date||…days after date…日后付款 */gm! :Ym  
AXBv']Y  
"0pH@_8o{  
8 '=8!V  
…months after date||…months after date…月后付款 x`'2oz=,F4  
qaBjV6loy  
!!Tk'=t9"3  
] =A=VH&  
见票后…日付款…days after sight||…days sight {I s?>m4  
'}a[9v76  
ny:c&XS  
+MG(YP/l  
见票后…月付款…months after sight||…months sight )A]
E:]2  
x)6yWr[ri%  
8i!~w 7z  
hJ8|KPgdw  
同组票据set of bills .
e2qa  
RulZh2C  
9moenkL  
Xrnxpp!#^D  
单张汇票sola of exchange||sole of exchange #4h_(Y  

(5@9 j  
VFN\ Ryd  
&(!Sy?tNe  
远期汇票usance bill||bill at usance jEBZ"Jvb  
L]{ 1"`#  
ybBLBJb  
^FSUK  
长期汇票long bill jKV,i?  
|;q*Zy(  
1nh2()QI[  
]Xcqf9k  
短期汇票short bill YH`/;H=$G/  
<wwcPe}  
Q2;zve&Dl  
zuOx@T^  
逾期汇票overdue bill 4kO[|~#  
)i&9)_ro  
2#Fc4RR;  
Fy-+? ~  
宽限日期days of grace *JXiOs  
}?B=R#5  
J&~nD(&TY  
z^ +CD-  
电汇telegraphic transfer （T.T） mLM$dk3  
{t: ZM UV  
Yck(Fl  
YIA}F1:  
邮汇postal order||postal note （Am.）||post office order||money order B\&;eZY'G  
Z(AI]wk3<  
t Be)#-O
 
:<d\//5<9  
本票promissory note （P/N） 8XwAKN:f  
gH-e0134%  
GW$(E*4q  
m3]|I(]`Xe  
押汇负责书||押汇保证书letter of hypothecation r@+IDW.=9  
Z~o*$tF/  
(x9d7$2  
fclmxTy  
副保||抵押品||付属担保物collateral security FKflN  
"H>L!v  
ug!DL=ZW  
VAf~ ,T]Ww  
担保书trust receipt||letter of indemnity 03L"W^gc  
UM%[UyYQ  
lpkg( J#&  
o[*</A }  
承兑||认付acceptance -bSe=09;S|  
^GdU $%aa  
>jAr9Blz]  
W#|]m=2W  
单张承兑general acceptance vTYI ez`g  
j.4oYxK!s/  
B?c9cS5Mj  
U:>'^tkp  
有条件承兑qualified acceptance ^z3-$98=A  
}gL9G  
ay#cW.,  
$DC*&hqpt  
附条件认付conditional acceptance /zn|?Y[  
f
XMVl\ <  
(5?5? <  
l(9$s 4R  
部分认付partial acceptance   0~RsdQGqC