[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。   thV Tdz  
会计报表statement of account 86{ZFtv  
\P@S"QO  
=AzOnXW:S  
r]-+bR
  
往来帐目account current ^?sSx!:bZ  
EOQaY  
)]}$   
ER2V*,n@  
现在往来帐||存款额current accout 5*XH6g F  
9@etg4#]  
Re\o v x9  
Xr2 Wa  
销货帐account sales `OLB';D  
i]@c.QiFN  
UhBz<>i;!  
CwB] )QV?  
共同计算帐项joint account 'F<Sf:?.p  
2+Vp'5>&  
m>O2t-  
X_!$Pk7ma  
未决帐项outstanding account X$PS(_M  
K_FBy  
qAbd xd[  
CL )%p"[x  
贷方帐项credit account||creditor account Ss+F9J  
W7T" d4  
6<+8}`@B>G  
G-sa L*  
借方帐项debit account||debtor account .:SfMr;G  
b2W;|  
Lm.Ik
}Gli  
3} l;  
应付帐||应付未付帐account payable Mi;Tn;3er  
8W{ g  
+
f6}p  
![j(o!6&  
应收帐||应收未收帐account receivable hOV_Oqe4?  
-/1

d&  
r*>QT:sB  
`}ZL'\G  
新交易||新帐new account 83X/"2-K  
U<|B7t4M  
VJGwd`qo*A  
Mc.^s  
未决帐||老帐old account k:W=5{[  
_5
Bu [I  
Mru~<:9  
J511AoQ{R  
现金帐cash account &,F elB0*  
rC~_:uXtE  
;,R[]B01u  
^1()W,B~w  
流水帐running account  -\5[Nq{N  
0;'j!`l9  
5NFq7&rJ6  
_%XbxP6rH  
暂记帐||未定帐suspense account zCyR<as7  
OrzM hQaf  
_8Pmv$   
x!Y(Y=i>  
过期帐||延滞帐overdue account||pastdue account 7Z9.z4\  
'! #On/  
7ucx6J]c  
tvv[$b &  
杂项帐户sundry account uF.Q ",<  
L)@`58Eil  
&`-_)~
5]  
 `NTM%# w  
详细帐单||明细表detail account 7O]J^H+7  
USH@:c#t  
7 cy+
Nz  
JvT%R`i  
呆帐bad account LNWqgIq  
oD Q9.t  
,M| QN*  
j0Id!o  
会计项目title of account ':5Trx  
&E} 
I  
721{Ga4~S  
SjFF=ib  
会计薄||帐薄account-book [P(rY  
+d|:s  
7uWJ6Wk
 
# i'C  
营业报告书||损益计算表account of budiness||business report U&tfl/  
r_{)?B  
ubiQ8Bx  
 zZS
>+O  
借贷细帐||交验帐account rendered 3RBpbTNWp  
TsoCW]h  
*##QXyyg  

l iBAJx  
明细帐account stated ahK?]:&QO  
WRN8#b  
U^vUdM"  
$%N;d>[U,  
与…银行开立一户头to open an account with IBn'iE[>  
JNU"5sB  
\SoYx5lf  
^TuP=q5?  
与…银行建立交易to keep account with @]?? +f}#  
:HQ8M*o  
::^qy^n  
FU [8:o62  
继续记帐to keep account r{;VTQ  
a>;3 j  
Fjb4BdZP  
pe`TH::p  
与…有交易to have an account with 60
Xl.  
~Hp#6+  
AQJ|^'%  
a+4`}:KA#  
作成会计帐||有往来帐项to make out an account with f}evw K[S  
_RA{SO  
b<2
9wL1  
^?sSsHz  
清算||清理债务to make up an account '7R R2f>V  
E< io^  
Y&1!Z*OL;  
B` t6H  
清洁帐目||与…停止交易to close ones account with ;W$w=j: O{  
k'WS"<-  
/h}wM6pg  
2fHIk57jP  
结帐to close an account iZDb.9@&t  
: pE-{3I  
@M1yBN  
&UJTy'  
清理未付款to ask an account||to demand an account Kd AR)EU>  
8S[<[CH  
82^ z-t{  
n;S0fg  
结清差额to balance the account with b7>-aem@I  
JWUv H  
rS,*s'G  
FEm1^X#]  
清算to settle an account||to liquidate an account||to square an account /jK17}j  
&\WkJ}&PnA  
M;S-ESQ  
F| ,Vw{  
审查帐目||监查帐目to audit an account 3Aqe;Wf9%+  
Ca`/
t8=  
Kc-A-P &Ry  
bSeL"   
检查帐目to examine an account g#9*bF  
~PH1|h6  
G}9bCr,  
!)51v {  
转入A的帐户to charge the amount to As account Bcd0  
Gr"2G,,VI  
e
5"-4udCn  
JJbM)B@-  
以计帐方式付款to pay on account q)z1</B-  
Xx9~  
=w;xaxjL  
U(Hq4D  
代理某人||为某人on ones account||on account of one -V<=`e  
NZw[.s>n  
Fm[?@Z&wP  
S*DBY~pZy  
为自己计算||独立帐目on ones own account Do [ F+Y  
a s< q  
40l#'< y;  
|]]pHC_/W  
由某人收益并负风险on ones account and risk||for ones account and risk ay7+H7^|hZ  
NdED8 iRc  
=-1^K  
>/OXC+=^4  
由某人负担for ones account||for account of one [#3Cg%V  
}mT%N eS  
"`1of8$X7  
+D{*L0$D"  
按某人指示||列入某人帐户by order and for account of one M@ LaD 5  
'\E*W!R.]  
w]+BBGYQKb  
;6&=]I  
列入5月份帐目for May account t73Z3M  
|2t7mat  
S;AnpiBM8  
2zrWR%B  
编入某中帐项下to pass to the account of||to place to the account of 77=y!SDP  
K&gc5L  
(=&bo p  
@*`UOgP7
 
寄出清算书to send in an account||to send in render an account 8Q)mmkI\=  
|@bNd7=2d  
EA@$^e[  
51(`wo>LS  
支票薄cheque book Z=/L6Zb  

%[bO\,  
 bEXHB  
p~zT Rnm  
支票陈票人cheque drawer Bc"}nSjH  
=x.v*W]F`  
{HJ`%xN|  
[{!j9E?(  
持票人cheque holder 0 c'2rx  
OXCml(>{  
fM[fS?W  
Kd[`m kmS  
不记名支票cheque to bearer||bearer cheque )b2E/G@X&  
*p5T  
2Q_{2(nQb  
MKhL^c-  
记名支票||认人支票cheque to order CH
_Dat>  
)+{omQ7v  
; dHOH\,:  
g#<?OFl  
到期支票antedated cheque >D^7v(&  
kE(-vE9  
lo;9sTUHT  
E?5B>Jer#  
未到期支票postdated cheque wTAEJ{p  
Ue\oIi  
JP% ;rAoJ  
c68$pgG  
保付支票certified cheque &l}xBQAL  
:bF2b..XOu  
B46H@]d#7K  
IhKas4  
未获兑现支票，退票returned cheque o6yZ@R  
]
X;*\-  
f%%En5e+  
SE-, 1p  
横线支票crossed cheque n)7$x
YuH  
VqT[ca\  
gl{PLLe[}  
FbNQ  
普通横线general crossing X!
HSS/'  
hn Lgsz  
^|12~d_.T  
{.8)gVBmA  
特别横线special crossing P*=3$-`  
0JL6EL>_  
s zs3x-g  
"YU~QOGx@  
空白支票blank cheque X1QZEl  
~=]@],{  
Gkvd{G?F  
6#63D>OWp  
失效支票，过期支票stale cheque HQj4h]O#
 
l{x#*~ga  
(zODV4,5k`  
bH]!~[  
普通支票open cheque BJ2W}R  
l]=$<   
-^yc yZ  
p%tg->#L  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *wyLX9{:  
L. ?dI82c  
P[K T  
T}x%=4<E  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &jd<rs5 }  
l'8wPmy%N  
TTak[e&j3  
k$- q;VI  
支票换现金||兑现to cash a cheque A>@epCD  
mV]g5>Q\  
7}85o J  
md LJ,w?{  
清理票款to clear a cheque \> azY g  
[,X,2  
q9]L!V9Rv  
Y}z?I%zL  
保证兑现to certify a cheque T<
GD! j(  
mQuaO# I,  
4'|:SyOm  
"$YLU}S9  
填写支票数额to fill up a cheque 1D DOUV  
1<e%)? G  
eR;0pWVl  
aBLb i  
支票上划线to cross a cheque DMW:%h{  
P$(}}@  
'" yl>"  
1OS3Gv8jc~  
开发支票to make out a cheque !qv;F?2 <g  
_@76eZd  
qRLypm  
RjHpC7b*%  
签发支票，开立支票to draw a cheque||to issue a cheque i|'t!3I^m  
brot&S2P><  
l))IO`s=_  
hKYPH?b%  
透支支票to overdraw a cheque !-~(*tn  
Dw,f~D$+ic  
mr.DP~O:9p  
4/_|Qy  
背书支票to endorse a cheque pBLO  
~Wv?p4  
z6(Q 3@iO  
EV$n>.  
请付票款||清付票款to pay a cheque||to honour a cheque WQ`T'k#ESW  
5!*a,$S  
]aL}&GlHt  
>^N:A  
支票退票to dishonour a cheque < Ifnf6~  
JnJz{(c  
cIjs UqKa  
{Wo7=a
R  
拒付支票to refuse a cheque miqCUbcU  
F{tSfKy2  
k6S<46}h|  
"dTXT  
拒付支票to stop payment of a cheque c-d}E!C:  
!f6  
lsCh K  
ak[)+_k_  
提示要求付款to present for payment |&7,g  
FeLP!oS>  
RUKSGj_NJ  
UepBXt3)  
见票即付持票人payable to bearer _!zY(9%  
3LREue7Gr  
_(foJRr  
/ jD'o>  
支付指定人payable to order |sz9l/,lG  
C+5nft6:  
6*7&X#gG  
r8rR_M{P  
已过期||无效out of date||stale 5FxU=M1gF  
\ 714Pyy  
0J~4   
-}@9lhS,  
请给出票人R/D||refer to drawer /&yT2p  
o*_D  
30@ GFaab  
>YLm]7v}  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds O [/~V=  
oWmla*nCKL  
z{\.3G  
VzesqVx  
文字与数字不一致words and figures differ L@X eAEIq  
uc_ X;M;  
32yNEP{  
jTnu! H2o  
支票 n>WS@b/o  
~ 4aaJ0  
时间已过account closed YbKW;L&Ff  
Cp%|Q.?  
3>+;G4  
U{EW +>  
更改处应加盖印章alterations require initials *M:
Bhw  
7nmo p7  
U,'n}]=4A3  

Y~Rwsx  
^;a[v^&9  
cc[w%jlA#  
时间已过effects not cleared ]G:xTv8  
S4w/ kml3  
duI8^&|  
jkq+j^  
停止付款payment stopped $dR%8@.H  
+-hmITJv  
y_6HQ:  
S~T[*Z/m  
支票毁损cheque mutilated z2V!u\It  
PsLCO(26  
z?PF9QL1  
nB.p}k  
汇款||寄钱to remit||to send money nV,a|V5Xm  
i+;EuHf  
<\5{R
@A*6  
3r\QLIr L8  
寄票供取款||支票支付to send a cheque for payment g=)@yZ3>v  
5M*p1^ >  
\4ZQop  
mS0W@#|K  
寄款人a remitter L-XTIL$$  
5GKz@as8  
|s:!LU&OL\  
8PQt8G.  
收款人a remittee <*[(t;i  
?g'l/xuRe  
7$'ja  
\m<*3eS  
国外汇票foreign Bill &\LbajP:+  
d^7<l_u~ !  
V|7 cdX#H  
FW2} 9#R  
国内汇票inland Bill y3x_B@}BY  
99`xY$  
W/ERqVZR]  
.FeEK(  
跟单汇票documentary bill %lBFj/B  
hYLu   
Q8_d]V=X:  
V{][{ 5SR  
空头汇票accommodation bill 0:XmReO+k  
aa|xZ  
WDcjj1`l  
t4h* re+  
原始汇票original bill &:rf80`z.  
=_5-z| <  
-{dwLl_  
y0xte&  
改写||换新票据renewed bill ^Kn}{m/3Y  
;yr'K  
C`fQ` RL\  
r;-\z(
h  
即期汇票sight bill||bill on demand }q^CR(h (R  
CGQ`i  
37VSE@Z+  
j*GYYEY  
…days after date||…days after date…日后付款 S;Vj5  
gD-<^Q-  
ZPXxrmq%  
bFcI\Q{4  
…months after date||…months after date…月后付款 ,+WDa%R  
4oJ0,u  
Fb
F P  
uKK+V6}!kj  
见票后…日付款…days after sight||…days sight yovC~  
[j):2  
OF}vY0oiw?  
-Wf 2m6t  
见票后…月付款…months after sight||…months sight ikUG`F%W  
eKt~pzXwm  
flRok?iF  
f|u!?NGl  
同组票据set of bills WmeV[iI  
kIyif7  
3qP!
 (*  
p~qdkA<  
单张汇票sola of exchange||sole of exchange n*uT  
o
l-U%J  
*5u0`k ^j  
:U=*@p4?  
远期汇票usance bill||bill at usance `j9 ;9^  
A\LMmg  
k*J0K=U|  
RK< uAiU  
长期汇票long bill umI@ej+D  
cJMp`DQzc  
xtyOG  
,VI2dNst\  
短期汇票short bill f-^JI*hj  
13kl\<6  
=nGgk}Z  
wZ0RI{)s'  
逾期汇票overdue bill \Cx2$<8  
]@0C1r  
!#3v<_]#d  
0l;TZf=H  
宽限日期days of grace 0.+MlyA  
qx|~H'UuBN  
c~SR@ZU  
yhc}*BMZ  
电汇telegraphic transfer （T.T） I;FHjnn(  
ew?4;  
T,r?% G{XE  
]jjHIFX  
邮汇postal order||postal note （Am.）||post office order||money order E%LUJx}  
T\q:
  
WUrE1%u  
lha)4d  
本票promissory note （P/N） HAwdu1$8  
f\xmv|8  
DaP,3>M  
z9Z4MXl  
押汇负责书||押汇保证书letter of hypothecation 41g "7Mk  
xu\s2x$  
2)hfYLi  
y*=sboX  
副保||抵押品||付属担保物collateral security T[Lz4;TRk5  
'hR0JXy  
:er(YWF:  
A*G ~#v^  
担保书trust receipt||letter of indemnity 7>"dc+Fg  
rtNYX=P  
Fs"i fn0  
0CO@@`~4  
承兑||认付acceptance 1J([*)  
-U*J5Q  
__!LTpp  
,oykOda:|  
单张承兑general acceptance ZLP/&`>8  
oR7[[H.4  
4O<sE@X  
IdqCk0lVD  
有条件承兑qualified acceptance zZ6m`]{B9?  
:{+~i.*  
{xx}xib3  
EQN)y27poW  
附条件认付conditional acceptance 'Lq+ONX5  
kDol1v`  
?r0rY?  
T*:w1*:  
部分认付partial acceptance   9 ,:#Q<UM