[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。   |lVi* 4za%  
会计报表statement of account I3Ad+]v  
tpP68)<ns  
E FBvi  
F5
\{`  
往来帐目account current *C^T CyBK;  
hr g'Z5n  
jYW-}2L  
ZrWA,~;  
现在往来帐||存款额current accout [kI[qByf  
^K^rl9  
Q*/jQC  
P>7PO~E
.  
销货帐account sales )U{IQE;T#  
YRj"]= 5N  
3[%n@i4H|  
Sqla+L*  
共同计算帐项joint account ` )~CT  
u/5)Yx+5_  
a!;K+wL >  
I&5cUj{GX-  
未决帐项outstanding account IZxr;\dq6  
~JOC8dO  
$XFFNE`%  
\%.&$z3wz  
贷方帐项credit account||creditor account RNX>I,2sh  
E|=]k  

h9+76  
bWMb@zm  
借方帐项debit account||debtor account 4o( Q +6m  
F>5)Clq  
,*;g+[Bhpl  
Y,X0x-   
应付帐||应付未付帐account payable (KT+7j0^  
P)UpUMt;k  
ymA8`k5>@  
9NqZ&S  
应收帐||应收未收帐account receivable sQT<I]e  
*YTv"  
.H5^N\V|  
[uu<aRAg3O  
新交易||新帐new account N !13QI H  
2%j"E{J&  
iD:TKB_r  
aOW$H:b  
未决帐||老帐old account oh >0}Gc8  
.c_qMTm"  
DcZ,a E]  
{uiL91j.  
现金帐cash account ;vgaFc]  
8jga mG  
|f+fG=a67V  
wmit>69S  
流水帐running account 6am<V]Hw0F  
R9%"Kxm  
FdMTc(>  
D;X/7 p|>  
暂记帐||未定帐suspense account v?S3G-r  
:z+l=d:4  
R,W w/D  
i7xBi:Si  
过期帐||延滞帐overdue account||pastdue account ,}$[;$ye  
_(:bGI'.m  
lf2(h4[1R  
t8"yAYj  
杂项帐户sundry account 6?3\P>`3Y  
fMRMQR=6B  
,a} vx"~  
&fgfCZz'  
详细帐单||明细表detail account )dI `yf  
<0H^2ekd  
9AZpvQ  
etH]-S  
呆帐bad account b$eZ>X  
]llvG\  
AJ85[~(lX  
-Sj|Y}  
会计项目title of account $U}GX'1LZ  
EY[J;H_b  
wnbKUlb  
~_"/\;
1  
会计薄||帐薄account-book WB=|Ty~l  
k54V h=p  
O `a4 ")R  
N(L?F):fT  
营业报告书||损益计算表account of budiness||business report X?q,m4+  
*W=R:Bl!  
T&kr IZw  
@#&y  
借贷细帐||交验帐account rendered p ^Dm w0y  
+[$ Q C*  
2<Q3-|/i  
I0 C$  
明细帐account stated >^ M=/+<c  
R3@$ao  
CqbPUcK  
~!TRR.  
与…银行开立一户头to open an account with ;Fm7!@u^0  
ER*Et+>  
.wz.Jr`{  
d@_|  
与…银行建立交易to keep account with I]Jz[{~1  
D$G:#z*  
=aE!y5  

SpiI9)gp  
继续记帐to keep account UqsX@jL!  
P+[\9Gg  
h;2n2.Q  
NU$?BiB?R  
与…有交易to have an account with :I^I=A%Pe(  
k\wI^D  
q~*>
 
Q {+N{/tF  
作成会计帐||有往来帐项to make out an account with zQ~8(E]Rf  
([L5i&DT  
\-~TW4dYe  
7>>6c7e  
清算||清理债务to make up an account Q
Amb_:^"d  
Fb9!x/$tGV  
Z 361ko}  
"OO"Ab{t  
清洁帐目||与…停止交易to close ones account with .YcI .  
E8s&.:;+  
6+Wkcrh  
1dahVc1W  
结帐to close an account ]S#m o  
4` zfrT^  
?oO<PR}y  
iN+Tig?c  
清理未付款to ask an account||to demand an account Auz.wes  
aL%amL6CX  
'CSIC8M<j  
]K(>r#'nH  
结清差额to balance the account with S.X*)CBB  
7Ta",S@m  
szx7CP`<8  
bhWH  
清算to settle an account||to liquidate an account||to square an account k9pOY]_Y  
R"`7aa6  
'Bv)UfZ  
l3C%`[MB  
审查帐目||监查帐目to audit an account N?mTAF'M  
<_~> YJ  
1EvK\  
ZW0gd7Wh  
检查帐目to examine an account nR1QS_@{L  
6(uK5eD(!n  
aOH$}QnS  
RiX~YLeM  
转入A的帐户to charge the amount to As account %8a88
6;2  
8NRc+@f|m  
"Wz#<! .r  
E1uyMh-dy  
以计帐方式付款to pay on account zrg#BXj7  
uYv"5U]MFv  
[spJ%AhV  
5 UQbd8  
代理某人||为某人on ones account||on account of one u'BuZF  
&eHhj9  
DcQ[zdEz+  
*$I5_A8,.  
为自己计算||独立帐目on ones own account cnR.J  
D< h+r?  
c[~LI<>ic  
oS/cS)N20  
由某人收益并负风险on ones account and risk||for ones account and risk !F_BLHig  
%ur_D
Q  
z"@yE*6  
Gw/imXL  
由某人负担for ones account||for account of one Q8kdX6NMd&  
K5fL{2V?  
lStYfO:<'v  
lo%:$2*'p  
按某人指示||列入某人帐户by order and for account of one K38A;=t9
  
Sf2pU!5n^  
;;2Yfn'`9  
2$g3ABfV  
列入5月份帐目for May account KfO$bmwmx  
$cxulcay=  
5gPcsn"D  
$ {iV]Xt  
编入某中帐项下to pass to the account of||to place to the account of <9]9;  
BixKK$Lo  
Tq r]5  
{p{TG5rwX  
寄出清算书to send in an account||to send in render an account |,&5.|E 7  
uK:?6>H  
Q!%4Iq%jr  
q\P"AlpC!  
支票薄cheque book rHir> p  
vakAl;  
Jzg>Y?jN R  
"gcHcboU5$  
支票陈票人cheque drawer &vf%E@<  
|6%B2I&c  
B>hC8^.S|w  
iBq|]  
持票人cheque holder RJo"yB$1e6  
r+}5;fQJ  
f__r" N  
(~R[K,G  
不记名支票cheque to bearer||bearer cheque V'XmMn)!  
s<i& q {r  
^ di[J^  
_%M5 T  
记名支票||认人支票cheque to order 5Iv3B|u  
X*'tJN$  
mG?g  
>IL[eiiPG  
到期支票antedated cheque 9t.u9C=!F  
S1iF1X(+?X  
s~@4  
h}X^  
未到期支票postdated cheque /'V(F* g  
nN=o/zd  
qno8qF*  
7q>Y)*V  
保付支票certified cheque h&$7^P  
p[Pa(a,B7  
ionFP
c].  
(vq0Gl  
未获兑现支票，退票returned cheque qUH02"z@9  
0w0\TWz*  
CCCd=s.  
%SG**7  
横线支票crossed cheque Ow0-}Im~  
"f/Su(6{0  
C%$:Oq  
)ZU)$dJ>V  
普通横线general crossing v99gI%TA'  
f^P:eBgpx  
J}Q4.1WG$  
3ErW3Ac Ou  
特别横线special crossing .AIlv^:|U  
,_STt)  
AY{-Hf&  
:ET05MFs\#  
空白支票blank cheque pzX 684  
wT;3>%Mtr  
%^e
~
;i=2  
sFd"VRAV~E  
失效支票，过期支票stale cheque S7{L-"D=y  
I9sx*'  
,QDS_u$xi&  
*h+@a  
普通支票open cheque 8db J'  
N!7r~B   
Who7{|M\'  
OQ[E-%v1 R  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t<_Jx<{2  
.~)[>  
u/`jb2eEU:  
 3kAmRU  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m!{}Y]FZn  
\,:3bY_d  

l[KFK%?  
4>q^W$  
支票换现金||兑现to cash a cheque $U,`M"  
h8IjTd]z{$  
bjgf8427I  
[;bZQ6JR  
清理票款to clear a cheque 1J}i :i&  
-7GF2 @  
q3+G  
nZ;h&N-_-  
保证兑现to certify a cheque Mx?{[zT"  
('!{kVLT-  
'qGKS:8  
[kdt]+'+  
填写支票数额to fill up a cheque ;B%NFvG  
g[VVxp!C<  
R5`"~qP-  
,2Y PD4  
支票上划线to cross a cheque rlj @'  
E,6(/`0H*  
%O5 k+~9  
dXAKk[uf  
开发支票to make out a cheque \Y)pm9!  
kF:4[d  
UlBg6  
PJC[#>}  
签发支票，开立支票to draw a cheque||to issue a cheque goYRA_%cX  
K".\QF,:  
aGK=VN}r  
&^ECQ  
透支支票to overdraw a cheque t;P%&:"@M  
m'Jk!eo  
7X
3<8:%  
l_ycYD $ZA  
背书支票to endorse a cheque uzf@49m]m  
zd)2@jX=  
!V~`e9[rl  
f_`gUMf  
请付票款||清付票款to pay a cheque||to honour a cheque `aY{$>$S  
cswX?MN  
y'(bp=Nq  
eySV -f{  
支票退票to dishonour a cheque hZ0p /Bdv  
R|PFGhi6"A  
(2He]M\  
s>Eu[uA  
拒付支票to refuse a cheque DAs&4Y`  
P0m;AqS#R  
+PC<#  
@Q:5{?  
拒付支票to stop payment of a cheque ,E]u[7A  

jr@u  
] =A=VH&  
{I s?>m4  
提示要求付款to present for payment '}a[9v76  
># FO0R  
A1xY8?#?~c  
]?P9M<0PM  
见票即付持票人payable to bearer bP;cDQ(g  
zx7*Bnu0  
*u Ynu|UQH  
Vq`i.>%5  
支付指定人payable to order 9XGzQ45R  
D:Zpls.  
<UJgl{-  
6l|pTyb1  
已过期||无效out of date||stale uVoM2n?D%^  
HR'r~ #j  
8Rq+eOP=S  
jd;=5(2  
请给出票人R/D||refer to drawer -a`EL]NX  
ybBLBJb  
6[BQx)7T  
Zf<M14iM
 
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XAuB.)|  
.+XGbs]kCi  
"rz|sbj  
mq$mB1$3u  
文字与数字不一致words and figures differ 3 wVN:g7  
XZhX%OT!  
ARYqX\-e  
oD,f5Ci-  
支票 v#/Uq?us  
Ij>x3L\-  
时间已过account closed +O23@G?
x  
jyF0asb  
\nV|Y=5  
eWO^n>Y  
更改处应加盖印章alterations require initials se](hu~w  
(80#{4kl  
>b;fhdd:4  
>LxYP7M  
3=xb%Upw  
VXvr`U\  
时间已过effects not cleared P>%\pCJ])  
70!&  
a pqzf  
<:yB4t3H+q  
停止付款payment stopped Xui${UYN  
}Jt( H  
HxJKS*H;  
^=Rqa \
;  
支票毁损cheque mutilated lp5`Kw\  
'j=7'aX>K  
 D/hQ{T  
:u#Ls,OZz  
汇款||寄钱to remit||to send money Uh}n'Xd#{}  
q4vu r>m6  
}x4,a6^  
bL5z%bV  
寄票供取款||支票支付to send a cheque for payment *W q{ :k  
a#W:SgE?Y  
ZjLzS]\a  
D"fE )@Q@Y  
寄款人a remitter 5,>1rd<B  
We3*WsX\  
N m-{$U  
MjC;)z  
收款人a remittee #V[?puE@  
-CW&!oW  
j[YzBXd V  
w[PWJ! <  
国外汇票foreign Bill ~*-ar
6  
=9n$at$l@  
zmy94Y5PE  
YMP:T?vMVh  
国内汇票inland Bill qW e1`.o  
J) v~  
0~RsdQGqC  
,-A8;DW]^J  
跟单汇票documentary bill }(O/y-  
3ydOBeY  
Fa^5.p  
wJh|$Vn  
空头汇票accommodation bill O z%K*  
u814ZN}  
R3F>"(P@tS  
[.B)W);  
原始汇票original bill Rk^Fasg"  
qEKTSet?  
bJe*J\){  
*=0Wh@?0  
改写||换新票据renewed bill tA$,4B?  
i^sK+v  
+O3ze L  
$*K
5  
即期汇票sight bill||bill on demand )F&@ M;2p'  
rq9{m (
  
?GU/Rf!H#  
i0,{*LD%^  
…days after date||…days after date…日后付款 ?UQVmE&  
Mm-FdP m  
n1o/-UY  
&/R@cS6}'  
…months after date||…months after date…月后付款 xBU\$ ToC  
Y+<C[Fiq  
uOc>~ITPS  
%([$v6 y  
见票后…日付款…days after sight||…days sight nul?5{z@  
C<fWDLwYqV  
%Rr!I:[ $  
Y32F{ z  
见票后…月付款…months after sight||…months sight rwFR5  
 m3 ;  
Y\BB;"x1  
y#HD1SZ  
同组票据set of bills
 O/gok+K  
v83uGEq(  
WM: ~P$%cx  
ADA%$NhJ!  
单张汇票sola of exchange||sole of exchange !798%T  
>h<eEv/  
1O45M/5\o  
z=!$3E ecr  
远期汇票usance bill||bill at usance 
x@2rfs  
[Z,AquCU(  
\^;Gv%E  
B P
"PUl:  
长期汇票long bill jM1_+Lm1  
YS?P A#  
(y^oGY;  
{b^naE  
短期汇票short bill D/V.o}X$  
q?8MKf[N  
*]z.BZI:  
riZFcV
sB  
逾期汇票overdue bill @i UzRsl  
BQSA;;n]  
J=*y>Zt-b  
)]J I Q"rR  
宽限日期days of grace dpZ7eJ  
_XXK1H x  
E{T\51V]%  
A/{pG#if]3  
电汇telegraphic transfer （T.T） nX5*pTfjL3  
kBIF[.v(\  
h\'GL(?DBI  
s7I*=}{g0.  
邮汇postal order||postal note （Am.）||post office order||money order PZNo.0M70  
=t@m:  
WeuV+}\b  
-_uL; 9r  
本票promissory note （P/N） Mn>dI@/gM  
T_Z@uZom.  
<tf4j3lwH  
 eno*JK  
押汇负责书||押汇保证书letter of hypothecation }Bc'(2A;,  
a[";K,  
s%GiM  
m80+b8b  
副保||抵押品||付属担保物collateral security T 6QnCmB4  
Cb=r8C  
IS&`O=7  
W{ eu_  
担保书trust receipt||letter of indemnity 8o-?Y.2  
JsnavI6  
MFW?m,It)  
Redp'rXT<h  
承兑||认付acceptance sB0+21'R  
C^nL{ZP,  
32~Tf,  
~lDLdU
s  
单张承兑general acceptance <$ ?:|  
h4?+/jk7  
Z6D4VZVF  
JTx}{kVO  
有条件承兑qualified acceptance GZZLX19sq  
r0\bi6;s/  
dZ%b|CUb  
'Dat.@j  
附条件认付conditional acceptance >7;JZuVo  
/@3+zpaw X  
GbP!l;a  
30DpIkf  
部分认付partial acceptance   *D AgcB