[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。   }n3/vlW9  
会计报表statement of account G2Qlt@.T  
3 +G$-ru  
'z%o16F)L  
4hTMbS_;  
往来帐目account current 6'!4jh  
JSCZ{vJ$  
,>0*@2
 
Vt".%d/`7  
现在往来帐||存款额current accout lE&&_INHQ  
PE3vQH=t~  
8{^WY7.'  
lTV'J?8!-a  
销货帐account sales Pa V@aM~3  
C8 xZ;V]  
NnDxq%l%  
3W3ZjdV+  
共同计算帐项joint account 4GY[7^  
4'a=pnE$  
hog=
ut  
~,oMz<iMV  
未决帐项outstanding account 5 ft`zf  
d(:8M  
C1m]*}U  
r0+6evU2  
贷方帐项credit account||creditor account -xEXN[\S  
:7!0OVQla\  
N D(/uyI  
['B?i1 .  
借方帐项debit account||debtor account +'I+o5*  
,y 2$cO_>  
}%'?p<^M  
x7jC)M<k0  
应付帐||应付未付帐account payable L
Wz&YF#T-  
R3;Tk^5A  
JGsx_V1t  
D(AXk8Vub  
应收帐||应收未收帐account receivable
2(u,SQ  
%.^_Ps0  
d4>Z8FF|1B  
r^3acXl  
新交易||新帐new account 17oa69G  
t\{'F7  
t>urc  
$JJrSwR<h  
未决帐||老帐old account naYrpK,.  
.<x&IJ 
/  
x7:s]<kE  
)4 gJd? 8R  
现金帐cash account G~2jUyv  
[y'f|XN  
ZniB]k1  
g
* e
  
流水帐running account rV R1wsaL  
kb{]>3 Y"  
j53*E )d  
/%} *Xh  
暂记帐||未定帐suspense account wsIW |@  
>L;eO'D  
'_w=k4  

\N!AXD  
过期帐||延滞帐overdue account||pastdue account <acUKfpY  
fPn>v)lN{  
E.7  
zR1^I~ %   
杂项帐户sundry account h|VeG3H  
`\T]ej}zvI  
XQ9O$ ~q  
4)h]MOZ  
详细帐单||明细表detail account #A1Z'y0  
e vrX
o"3  
uxtWybv  
s%C)t6`9  
呆帐bad account ;aI[=?<x  
OGde00  
WQ[_hg|k  
~P8tUhff
K  
会计项目title of account P7nc7a  
lef2X1w}!  
< Z{HX[y  

E^ P,*s  
会计薄||帐薄account-book !sDh4jQ`  
{QHVo#  
Vr6@>@SC  
!%^^\,  
营业报告书||损益计算表account of budiness||business report Xu<k3oD7  
'Jt]7;04p  

a`
&f  
<49K>S9O  
借贷细帐||交验帐account rendered 8oUpQcim  
"!Uqcay-  
E*.{=W }C  
p7veQ`yNc  
明细帐account stated >
XY`*J^  
6-yd]("  
~$iIVJ`  
])|d"[ur=  
与…银行开立一户头to open an account with u [m  
0f

b`08,^  
t]y D-3'l&  
2^mJ+v<  
与…银行建立交易to keep account with T&%ux=Jt  
A?CcHw rT  
!/}O>v~o  
]+|~cRQ9I  
继续记帐to keep account %X4xv_o`f  
#w,D wy  
o7J  
^T ?RK"p  
与…有交易to have an account with OTGofd2zf  
QW$G  
6|aKL[%6  
;i Fz?d3;  
作成会计帐||有往来帐项to make out an account with P;P%n  
w.H%R-Be  

XWA:J^
 
J)`-+}7$v  
清算||清理债务to make up an account 73V|6tmgY  
!n* +(lZ  
(8Bk;bd  
cxA^:3  
清洁帐目||与…停止交易to close ones account with V.O(S\  
"OQ^U_  
w8kOVN2b  
lV1G<qP  
结帐to close an account o_@4Sl8  
Gnfd;. (.  
A*2 bA  
l^|UCgRn  
清理未付款to ask an account||to demand an account eZ|%<Wpu  
tNGp\~  
FN\E*@>X=  
A6:es_  
结清差额to balance the account with jp0<pw_  
5]n[]FW  
7on.4/;M  
S S$[VV  
清算to settle an account||to liquidate an account||to square an account }dp=?AFg  
)3~{L;q
 
( M7pT  
f!s=(H;  
审查帐目||监查帐目to audit an account x$1]M DAGb  
NF+iza;DP  
H*[M\gN$  
~(Q)"s\1I  
检查帐目to examine an account *^f<W6xc  
l-SAC3qhG  
=bHD#o|R  
 c|M6<}  
转入A的帐户to charge the amount to As account +6';1Nb@  
XmE q2v  
>sK!F$  
2 dAB-d:k  
以计帐方式付款to pay on account ?,& tNP{jq  
#a<Gxj  
c2&q*]?l;  
vU767/  
代理某人||为某人on ones account||on account of one ,wIONDnLZ  
NMa} <  
WN01h=1J_  
_~piZmkG$  
为自己计算||独立帐目on ones own account }HY-uQ%@g  
c&AygqN  
]`kmjn  
,QcF|~n  
由某人收益并负风险on ones account and risk||for ones account and risk %@.v2 cT  
Y8o)FVcyNy  
-?mfE+kt  
?)u@Rf9>  
由某人负担for ones account||for account of one .ox8*OO<  
hnDBFQ{  
D|Q#gcWpo  
R:#k%}W  
按某人指示||列入某人帐户by order and for account of one fZ*+2T>  
;`^WGS(3.%  
Q aS\(_  
6"~P/\jP  
列入5月份帐目for May account r]b_@hT',  
h&--,A >  
K#pNec  
UPG9)aF  
编入某中帐项下to pass to the account of||to place to the account of 1 IZ3=6  
1`a5C.v  
y~F,0"N\r  
^-,xE>3o  
寄出清算书to send in an account||to send in render an account Bs O+NP  
T~Gvp0r}h  
Mdl{}P0)  
dvt9u9Vg=  
支票薄cheque book hRK/T7v  
SV2M+5#;  
`
NgAT 3zq  
_Em.
 
支票陈票人cheque drawer %k'!Iq+  
v 8$>rwB  
=y0C 1LD+  
~v6OsH%vx  
持票人cheque holder @te
!Jgu{  
mg*qiScfW  
/f|X(docI  
Tl2C^j  
不记名支票cheque to bearer||bearer cheque ,u`B<heoLU  
z@B=:t f  
I?ae\X@M
  
&N
H$nY.r  
记名支票||认人支票cheque to order Si6al78  
A?-oL='  
.y@oz7T5  
9J9)AV  
到期支票antedated cheque /.Ww6a~  
.ys6"V|31  
UrYZ`J  
:=wTvz  
未到期支票postdated cheque \E%'Y  
QA5QweL  
%l,,_:7{  
hvDNz"ec{  
保付支票certified cheque 1n:8s'\  
li0i"  
&?*V0luP)  
u%$Zqee  
未获兑现支票，退票returned cheque ?34 e-  

H\qC["  
y5 do1Z  
V&Xe!S  
横线支票crossed cheque `"&da#N]  
:k.NbN$i\  
]y, ==1To  
t4-pM1]1_  
普通横线general crossing +YqZ((  
2ioQb`=  
{`K m_<Te!  
HA2k[F@3^  
特别横线special crossing o[cV1G  
N1|$$9G+  
JWMp Pzs  
XI22+@d6  
空白支票blank cheque qL6 |6-?  
yjhf   

uoXAQ6k  
8"fD`jtQ  
失效支票，过期支票stale cheque 't6V:X  
&<UM BAS  
6bBB/yd  
ad:&$  
普通支票open cheque k[HAkB \{  
)w0AC"2O~  
V\ ^EfQ  
@ ]/AjjLt  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /C4^<
k\  
3AsT
  
D
M}YJ  
A` AaTP  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges il \$@Bn  
Pri`K/  
AiK  
wAxrc+  
支票换现金||兑现to cash a cheque T`Mf]s)*  
k&.Jk B"  
'*?WU_L(g  
N9vP7  
清理票款to clear a cheque 3Ei5pX=g  
#:^Y I c  
Wh %ucX&  
e{v=MxO=S  
保证兑现to certify a cheque bIEhgiH  
5<ux6,E1{  
/l<<_uk$  
|"9 #bU  
填写支票数额to fill up a cheque 7?kIVP1r  
2c:#O%d(  
* ;Cy=J+  
cg*)0U- _(  
支票上划线to cross a cheque Ldl5zc  
NN1$'"@NL  
d\FJFMW*9  
'I /aboDB  
开发支票to make out a cheque ZG d u|  
kJ-*fe 'S  
8WXJ.  
aN $}?  
签发支票，开立支票to draw a cheque||to issue a cheque IrWD%/$H  
r,Nq7Txn?  
}-o{ASC#  
_dJ{j   
透支支票to overdraw a cheque vJU*>U,  
-atGlu2  
&2=dNREJ}1  
*r$+&8V\n  
背书支票to endorse a cheque p$x{yz3  
y:vxE8$Q  
3RR_fmMT)  
!\,kZ|#>  
请付票款||清付票款to pay a cheque||to honour a cheque \0H's{uek  
(Gw,2-A  
L   
8-Hsgf.*  
支票退票to dishonour a cheque x"CZ]p&m  
DVkB$2
]  
{M?vBgR\B  
DmBS0NyR7Y  
拒付支票to refuse a cheque f~_th @K  
V2<?ol  
z8J."27ND  
Zb134b
'  
拒付支票to stop payment of a cheque m/@<c'
i  
C{q:_M;  
ph#tgLJ  
'D%w|Pe?Q  
提示要求付款to present for payment !QT'L,_  
Qo1eXM
W  
k~|-gfFP  
Izv+i*(dl  
见票即付持票人payable to bearer !xKJE:4/,m  
4ON_$FUe  
]l(wg]  
6Vbzd0dk  
支付指定人payable to order A;O~#Chvd  
*\
o/q[  
e[Jem5C  
>R2SQA o  
已过期||无效out of date||stale )|I5j];L  
.<K iMh  
j}AFE  
80$fG8  
请给出票人R/D||refer to drawer ;kJu$U  
f(eQ+0D  
ZJjTzEV%^B  
BnM4T~reOF  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NcAp_q? 4  
LsM7hL y   
033T>qY  
wM_ 6{  
文字与数字不一致words and figures differ x+@&(NMP5  
cf7v[ZZ}  
DS-fjH\  
Zv_jy@k  
支票 \bx~*FaX  
}I!hOD>]O  
时间已过account closed 0'r%,0  
QQpP#F|w  
8v)_6p(<x8  
sncIqsZ  
更改处应加盖印章alterations require initials [,aqQ6S  
$j5,%\4<  
nSCWg=E^  
iHp\o=#  
bhs(Qz x  
>l+EJ3W  
时间已过effects not cleared $^tv45  
CZEW-PIhj  
{R^'=(YFy  
<q,+ON\'  
停止付款payment stopped SjEdy N#  
yxBUj*3  
e2C<PGUUB  
v[lnw} =m9  
支票毁损cheque mutilated 0~&"  
K+T.o6+  
60Z]M+8y8  
\NqEw@91B  
汇款||寄钱to remit||to send money - /c7nF  
b59{)u4F  
F.)!3YE  
$iM=4 3W  
寄票供取款||支票支付to send a cheque for payment L;QY<b  
V5D`eX 9  
jvVi%k  
!Do,>gO  
寄款人a remitter @S 6u9v  
*g;-H&`  
F8+e,x  
p[WX'M0f  
收款人a remittee t?^9HP1b_  
oH2!5;A|  
[k]|Qink  
s~},y]YV  
国外汇票foreign Bill 'xFYUU]#T^  
{[
(pWd%J  
#ycL'T`X%  
xiyxrR;  
国内汇票inland Bill Z v0C@r  
dZGbC9  
(P==VZQg  
,PWj_}|L[  
跟单汇票documentary bill k*-N
sNPw$  
d \>2  
0W >9'Rw  
8G ]w,eF  
空头汇票accommodation bill
yoqa@V  
\%,&~4 !  
Oe1 t\  
0>!/rR7  
原始汇票original bill gUB{Bh($Y  
83.E0@$  
v6e%#=  
<E':[.zC  
改写||换新票据renewed bill 'Zk<l#"}  
CsSp=(  
GL
KO]y  
fY2wDD  
即期汇票sight bill||bill on demand G5Q!L;3HZ  
~_!ts{[E  
Fu8 7fVi/\  
|ia@,*KD  
…days after date||…days after date…日后付款 W'_/6_c$!  
w 7tC|^#G  
r3I,11B  
:G'x
i2bs  
…months after date||…months after date…月后付款 9u wL{P&  
!v!N>f4S$  
N_C_O$j  
LD+f'^>>Z  
见票后…日付款…days after sight||…days sight MB:n~>ga  
Q2C
)tVK+  
^{[`=P'/  
lVeH+"M?  
见票后…月付款…months after sight||…months sight a]1i/3/  
b?kPN:U#N/  
# bX~=`  
\iMyo  
同组票据set of bills Q?;C4n4]l  
W._G0b4}  
p q
-!WQ  
w)S;J,Hv  
单张汇票sola of exchange||sole of exchange DY><qk  
T2bnzIi  
U($^E}I2(  
k)E;(
 
远期汇票usance bill||bill at usance K[?R[  
B-Y+F  
"2h5m4  
*d l"wH&  
长期汇票long bill @ t@|q  
Tkrx7Cs(  
,L-C(j  
>.Q0Tx!P  
短期汇票short bill PN\V[#nS  
Pi%tsKk%  
ug6r]0]  
11*"d#  
逾期汇票overdue bill }%{=].)L  
y<r44a_!  
v_-ls"l  
yv ${M u  
宽限日期days of grace Dy
I2Ye  
y@9Y,ZR*  
7l}~4dm2J  
nx :)k-p_[  
电汇telegraphic transfer （T.T） #D:RhqjK  
T` ;k!F46  
/:6Q.onmLn  
5}SXYA}  
邮汇postal order||postal note （Am.）||post office order||money order --/- D5  
UQdyv(jXq  
ocP*\NR  
nE<J`Wo$f  
本票promissory note （P/N） w?;b7i  
u.&|CF-  
Q}z{AZ  
~D!ESe*=  
押汇负责书||押汇保证书letter of hypothecation <"ae4  
ZX]
A )5G  
;7 "Y?*{  
akrCs&Kka5  
副保||抵押品||付属担保物collateral security q/J3cXa{K  
q5gP~*?  
lDU#7\5.  
%9YA^ri  
担保书trust receipt||letter of indemnity ]84YvpfW  
Gavkil  
{9:
hg9;E*  
A xR\ned  
承兑||认付acceptance )Jz!Ut  
cB36p&%  
q]?+By- 0  
j~$)c)h"  
单张承兑general acceptance "{6KZ!+0  
a 5I%RY  
Z[bv0Pr  
" xxXZGUp  
有条件承兑qualified acceptance |>[ X<>m  
tJG (*  
fcn_<Yh0W  
:`j"Sj!t3  
附条件认付conditional acceptance %SFw~%@3&~  
6<Be#Y]b  
SFOQM*H  
tdb4?^.s  
部分认付partial acceptance    z8tt+AU