[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。   @>U9CL"  
会计报表statement of account Z\C"/j<y  
J6EzD\.Y)  
z|AknEE,  
_3wJ;cn.  
往来帐目account current yD3vq}U!  
?~.9:93  
1c"s+k]9  
J%ws-A?6rN  
现在往来帐||存款额current accout #q34>}O< O  
5[zr(FuE  
g-#eMQ%J  
9VaSCB  
销货帐account sales +>ituJ  
4V@0L  
tZ=|1lM  
YVRE9  
共同计算帐项joint account >/.jB/q  
,ag kV)H  
0j;|IU\  
$(J)F-DB i  
未决帐项outstanding account Qh3+4nLFtb  
Gg6cjc=dC  
X+emJ&Z$@  
3H"F~_H  
贷方帐项credit account||creditor account Q!~1Xc0S`p  
T;3~teVYB  
P K?}hz  
3s:)CXO  
借方帐项debit account||debtor account !5m~qet.  
Q4ii25]*  
ioTqT:.  
(o6u^#6  
应付帐||应付未付帐account payable c$A}mL_  
,,9vk\  
3kJSz-_M  
<N80MUL|  
应收帐||应收未收帐account receivable n!b*GXb\  
DML0paOm5  
Z.>?Dt  
U8g?   
新交易||新帐new account b[;3y/X  
H~hAm  
y7*^ H  
lgAE`Os  
未决帐||老帐old account =(k0^#++G  
oDA'}[/  
~b4fk^u`+  
/_bM~g  
现金帐cash account YX2j;Y?  
+n`^W(  

wIbc8ze  
t;ga>^NA"  
流水帐running account eP3 itrH(  
U`'w{~"D%  

tX}Fb0y  
X_|} b[b  
暂记帐||未定帐suspense account }W%}_UT  
aR;Q^YJ+a  
.^1=*j(;  
a-DE-V Uls  
过期帐||延滞帐overdue account||pastdue account 0MzHr2?'P  
V'?nS&,i  
55|$Imnf  
*m]%eU(  
杂项帐户sundry account J.`.lQ$z  
u09OnP\  
%s)E}cGH  
8@Km@o]?
 
详细帐单||明细表detail account q+G1
#5  
zKWi9  
!8s:3]  
m :^,qC  
呆帐bad account !!K=v7M  
qx? lCz a"  
aA yFu
_  
Yc5$915  
会计项目title of account #QDV_ziE5  
n2O7n@8  
cE]kI,Fw,M  
V+K.' J ^@  
会计薄||帐薄account-book )*JTxMQ  
b
o"I:)n;  
u@3w$"Pv1  
>y@w-,1he  
营业报告书||损益计算表account of budiness||business report 8YJ({ Ou_  
lqs_7HhvRS  
w{qYP  
7> QtO  
借贷细帐||交验帐account rendered 3IxT2@H)  
),Rj@52l  
<.2Z{;z  
q.t5L=l^ r  
明细帐account stated 3N21[i2/m  
M
/qiA.C@W  
_Owz%  
>JMKEHl.q  
与…银行开立一户头to open an account with s'^#[%EgB  
]9:G
3vq  
m}E$6E^~O  
re*/JkDq3K  
与…银行建立交易to keep account with x@ O:  
8K/lpqw  
]=3O,\  
;sf/tX  
继续记帐to keep account |+bG~~~%j  
)w
RD  
{mQJ6 G'ny  
]gW J,  
与…有交易to have an account with 1d"P) 3dQ  
9lx
T5Wg  
5 $J  
SJ-Sac58r  
作成会计帐||有往来帐项to make out an account with [8w2U%}
]  
wGH@I_cy>  
$%-?S]6)  
mI%/k7:sf  
清算||清理债务to make up an account As`^Ku&  
/WfxI>v  
Xn=fLb(  
"q.uiz+1:  
清洁帐目||与…停止交易to close ones account with %U7B
0-  
I1~g?jpH  
as4NvZ@+r  
fL;p^t u3  
结帐to close an account UJ[ a&b  
|_*$+  
-wfV  
]Yex#K   
清理未付款to ask an account||to demand an account 3D0I5LF&  
MVdx5 ,t  
{)qP34rM  
$wTX  
结清差额to balance the account with U^&Cvxc[[  
~@a R5Q>us  
Uj) ]nJX  
kVv <
tw  
清算to settle an account||to liquidate an account||to square an account rUjr'O0  
r.;iO0[/  
W)cLMGet  
S+Yg!RrNqj  
审查帐目||监查帐目to audit an account 2\de|'  
5nAF=Bj  
ud D[hPJd  
I:<R@V<~#  
检查帐目to examine an account ,IE0+!I  
%LHV0u  
;r"B?]JO  
J *?_SnZ  
转入A的帐户to charge the amount to As account &NeYKh?  
"lf3hWGw  
]H~ ,K]@.  
D:tZiS=0  
以计帐方式付款to pay on account a HL '(<  
,&]` b#Rc  
%)Dd{|c  
GuvF    
代理某人||为某人on ones account||on account of one 79g>7<vp  
1C=P#MU`  
{+9\o ~  
lG>e6[Wc  
为自己计算||独立帐目on ones own account z 5+]Z a~  
PSS/JFZ^  
Eo&qc 17)`  
@(fY4]
K  
由某人收益并负风险on ones account and risk||for ones account and risk XF$]KAL0  
3>)BI(Wl  
z|)1 l`  
v:1Vli.  
由某人负担for ones account||for account of one u#k, G`  
fcXk]W  
':)j@O3-  
^l&4UnLlc  
按某人指示||列入某人帐户by order and for account of one ^)^|;C\`  
O \8G~V 5"  
luk2fi<$  
k+GnF00N^8  
列入5月份帐目for May account -Bv1}xf=6  
.e
B"la|d  
{<[tYZmj.  
VQjFEJ  
编入某中帐项下to pass to the account of||to place to the account of L$c%u
 
+{i "G,3  
*1S.9L  
x~Ly$A2p  
寄出清算书to send in an account||to send in render an account udI:]:,P  
hs_|nr0;[  
@^6OV)  
T^
;Jz!e  
支票薄cheque book tSc>@Q_|  
s1 ^mk]  
e
xEld  
(g2r\hI  
支票陈票人cheque drawer u+'@>%7  
`=$jc4@J  
* r4/|.l  
9iddanQA  
持票人cheque holder ) a\DS yr  
G[<[#$(  
\{=`F`oB=  
U2>dwn  
不记名支票cheque to bearer||bearer cheque bo!]  
wt=>{JM  
Dw/Gha/  
<Bb<?7q$ld  
记名支票||认人支票cheque to order '[yqi1 &  
 b|8>eY  
mx(%tz^t  
= EChH@3  
到期支票antedated cheque ""v`0OP&J  
:;*#Qh3"  
.6 ?>t!&W  
dIfs8%kl  
未到期支票postdated cheque H^PqYLjN  
L8w76|  
]1|Ql*6y,  
kl3S~gE4@  
保付支票certified cheque +=*m! 7Mr  
/mBBeg^a  
PVS<QN%  
Y^ZBA\D2,k  
未获兑现支票，退票returned cheque &kjwIg{  
qzlMn)e  
:CkR4J!m3  
h6T/0YhWLP  
横线支票crossed cheque 4>"cc@8&~  
bu" 68A;>  
Bpm5dT;  
7fW=5wc  
普通横线general crossing eFj6p
<  
01{r^ZT`RH  
W]yClx \  
78a
-3){  
特别横线special crossing [N95.aD  
(&P0la1  
!G"9 xrr1  
_D2bGZN  
空白支票blank cheque D _bkUR1  
[*
?_  
8pq-nuf |K  
eb.cq"C  
失效支票，过期支票stale cheque zOao&  
SA(UD  
i#]aV]IT  
r}y[r}vk  
普通支票open cheque N7~)qqb  
sR>`QIi(a  
Tn@UX(^,  
g P%|:"  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount L

*UV  
U7]<U-.&  
S[L#M;n  
1A?\BJ"  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `dgM|.w5=  
,XeyE;||  
yWv<A^C&  
` Y{>2UFX  
支票换现金||兑现to cash a cheque s,$Z( "B  
&PRx,G5  
q4Oxs  
];pf  
清理票款to clear a cheque %K%^ ]{  
@@%i(>4Z  
w*<Y$hnBzF  
M q^|M~  
保证兑现to certify a cheque eC>"my`  
w\o)bn  
GP[6nw_'^  
G%7 4v|cd  
填写支票数额to fill up a cheque c?!YFm  
a E7u5PM  
C5PmLiOHY>  
*3_f&Y  
支票上划线to cross a cheque B]^>GH  
>Lw}KO`  
2gd<8a''  
Ka]J^w;a  
开发支票to make out a cheque 9^ >M>f"  
mVv\bl?<  
p~Hvl3SxR  
> $w^%I  
签发支票，开立支票to draw a cheque||to issue a cheque
0T9@,scY  
=zeFK_S!  
}O,U2=Hw`]  
uFwU-LCe  
透支支票to overdraw a cheque :vc[/<  
[ME}Cv`?<E  
V&Xi> X8  
On{~St'V
 
背书支票to endorse a cheque DR k]{^C~  
QU^/[75Ea0  
AVXX\n\_  
Ni2]6U  
请付票款||清付票款to pay a cheque||to honour a cheque @gt)P4yE  
kAZC"qM%i  
$uEJn&n7}  
Q7,EY /  
支票退票to dishonour a cheque N#(jK1`y  
.MDYGWKt  
)t|^Nuj
8  
p+, 1Fi  
拒付支票to refuse a cheque IK*oFo{C=K  
5cD XWF  
n?'d|h  
mD9STuA$H  
拒付支票to stop payment of a cheque j~M#Ss-H8  
,f}h}  
s~S?D{!  
M[ x_#m |  
提示要求付款to present for payment X'cf&>h  
Q` H# fS~  
^9&b+u=X  
mfXD1]<.  
见票即付持票人payable to bearer *;<e '[Y7f  
4\p$4Hs}  
7^ 4jcfJH  
Ci;h  
支付指定人payable to order 's)fO#  
9'1hjd3k  
t,RyeS/  
Tdg6kkJ  
已过期||无效out of date||stale <5dH *K  
_1 sP.0 t  
JW=uK$sO  
CE)*qFs  
请给出票人R/D||refer to drawer HtxLMzgz<<  
 ylk{!  
:Df)"~/mO+  
S|HY+Z6n'  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BsKbn@'uC  
kEO1TS  
aSUsy
Oe  
brntE:  
文字与数字不一致words and figures differ 1Yud~[c  
&GuF\wJ{7  
<nBo}0O}  
AWO0NWTB  
支票 *xPB<v2N:P  
;v_ls)_,-  
时间已过account closed o~= iy  
hGvqT,'  
h0|[etaf  
A^-iHm  
更改处应加盖印章alterations require initials =nzFd-P  
T)8p:}P!  
H.:9:I[n  
a2o.a2  
`mrCu>7  
D3y>iQd
  
时间已过effects not cleared TFO74^  
_ \l HI  
gt/!~f0r  
gV|Y54}T  
停止付款payment stopped >5.zk1&H  
hcyn  
v;Es^ YI  
F99A;M8(  
支票毁损cheque mutilated 8 }-7{  
gwiR/(1  
vevf[eO-  
`NQ{)N0!  
汇款||寄钱to remit||to send money fWj@e"G  
vO]J]][  
 // <:k8  
;}D-:J-z_  
寄票供取款||支票支付to send a cheque for payment };rm3;~ eg  
3w6&&R9  
6}ftBmv  
UT4f (Xo  
寄款人a remitter =5ug \S  

KY g3U  
N!L'W\H,  
9<l-NU9 _  
收款人a remittee @0|nq9l1  
\-OC|\{32  
Rboof`pVt  
wu2:'y>n  
国外汇票foreign Bill E_3r[1l  
y@A6$[%(E|  
r1G8]agO  
MqdB\OW &  
国内汇票inland Bill MtUY?O.P2  
~M*gsW$  
`VZZ^K9zR  
WYLX?x  
跟单汇票documentary bill Vj B*{,  
"15=ET  
GJ`UO  
1~@|eWr|  
空头汇票accommodation bill Szts<n5  
%K zbO0  
_R74/|  
,dcg?48  
原始汇票original bill X2^_~<I{,  
Nd!c2`  
cy3M^_5B<  
\XS]N_}8>  
改写||换新票据renewed bill SA+d&H}Fc  
9|=nV|R'6  
{y6C0A*  
~^7r?<aKc  
即期汇票sight bill||bill on demand :B.G)M\  
AS|Rd+.  
QKccrAo  
l.oBcg[  
…days after date||…days after date…日后付款 @9vvR7{P  
oLS7`+b$  
& @6 GI<  
XG&K32_fs  
…months after date||…months after date…月后付款
nU17L6'$  
}g{_AiP rv  
QNArZ6UQ  
1lcnRHO  
见票后…日付款…days after sight||…days sight {eR9 ;2!  
lzDdD3Ouc  
"IwM: v  
2-mQt_ i  
见票后…月付款…months after sight||…months sight sPCMckt  
_wh
F^g8  
s$GF 95^  
{mSJUK?TKl  
同组票据set of bills A1-qtAO]  
Qq3fZ =  
t`u!]DHv  
M#a&\cqC  
单张汇票sola of exchange||sole of exchange !ZrB^?sO  
1[DS'S  
4ht\&2&:  
C9jbv/c  
远期汇票usance bill||bill at usance *jF#^=  
#ElejQ|?  
5pJ*1pfeo  
}bMWTT  
长期汇票long bill Df@/cT  
m r4b  
Mm#[&j[Y  
% {Q-8w!  
短期汇票short bill D{C:d\ e)$  
*#2Rvt*Ox  
hZN<Yd8:  
&Rp"rMeW  
逾期汇票overdue bill e<5Y94YE  
uvB1VV4  
2OalAY6RS  
&+r4  
宽限日期days of grace K"l0w**Og#  
GZ8:e3ri  
Bq! cY Wj  
C4NRDwU|.  
电汇telegraphic transfer （T.T） CgnXr/!L  
Ror2qDF  
NHkL24ve  
XnXb&@Y  
邮汇postal order||postal note （Am.）||post office order||money order 3k'.(P|F  
Gzm$OHbn  
cOku1g8  
Qb`C)Nh:  
本票promissory note （P/N） M!{'ED  
m;/i<:`  
NHiq^ojk  
=Od>;|]m  
押汇负责书||押汇保证书letter of hypothecation Dg2uE8k  

FC}oL"kk  
A / 0qk  
j|K.i/  
副保||抵押品||付属担保物collateral security %^.P~s6  
np6HUH  
sR*Nq5F#9  
Y\?j0X;  
担保书trust receipt||letter of indemnity ax@H"d&  
{4rQ7J4Ux  
CV^c",b_  
-x'e+zT  
承兑||认付acceptance 2p:r`THvS5  
+R[4\ hC0Y  
3s(Ia^  
}*kJ-q&0  
单张承兑general acceptance 7Dt"
]o"+  
_Bk U+=|J  
b3U6;]|x  
-<W2PY<  
有条件承兑qualified acceptance T[.[ g/`  
`6Hf&u<  
$']VQ4tZ  
TzM=LvA  
附条件认付conditional acceptance 9P"iuU
 
PZM42"[&  
7g6RiH}  
(5`T+pAsV  
部分认付partial acceptance   'sU
)|W(3U