[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。   :s>x~t8g#n  
会计报表statement of account IQeiT[TF  
1:22y:^j  
6os{q`/Q])  
QJ2D C  
往来帐目account current 4Be\5Byr  
JsHD3  
P(cy@P
,D  
~Xz?H=}U+  
现在往来帐||存款额current accout R
'Uf#.  
tr|)+~x3  
u7lO2C7  
,-[z?dvO  
销货帐account sales +aOQ'*g  
.FC|~Z1T<F  
XeX`h
_  
CN:z *g  
共同计算帐项joint account n50WHlMtt  
SM\qd4
  
%"^8$A?>,k  
`#"xgOSP>  
未决帐项outstanding account vwAtX($  
tmi)LRF H  
u=t.1eS5  
(D0\uld9  
贷方帐项credit account||creditor account |=AaGJx  
!<?
<f db  
^@^K <SVc  
UCJx{7  
借方帐项debit account||debtor account 0ZJj5<U  
t~|J2*9l  
Lg{M<Q) 4  
)6(|A$~C+  
应付帐||应付未付帐account payable %
`*On~  
1E
b2X}XC  
MUSsanCA  
)+|Y;zC9  
应收帐||应收未收帐account receivable 3~:9ZWQ/  
jl5&T
{z
  

hLj7i?  
VS>xvF  
新交易||新帐new account )]kxLf#  
Xw3j(`w$,  
(eSsx/  
o59b#9  
未决帐||老帐old account mM:%-I\$   
 { &Vt]9  
zd/kr  
pQ>|dH+.  
现金帐cash account *wx95?H0Z  
Jv}&8D  
DLuaM?7  
:C2 @!W z  
流水帐running account .><-XJ  
t&Q(8Hz  
-V-I&sO<  
0TZB}c#qT  
暂记帐||未定帐suspense account <@P. 'rE  
QiK-|hFj  
d0-4
KN2  
\&b 9  
过期帐||延滞帐overdue account||pastdue account Ft?eqDS1  
%uCsCl  
qsQ{`E0  
BoxtP<C"  
杂项帐户sundry account `][vaLd`Q  
%z=:P{0U
Q  
#ID fJ2  
sO}CXItC+j  
详细帐单||明细表detail account )K$YL='kX  
lv9 Tq5C  
'v9M``  
U8J9 #+:  
呆帐bad account n}t9Nf_  
Va?i#<a  
)[oP`Z  
~(8fUob
 
会计项目title of account e^oGiL~  
2gh=0%|\gx  
O-[  
>I/@GX/  
会计薄||帐薄account-book 6Ia HaV+P  
]YtN6Rq/  
7e\Jg/FU  
^RO<r}Bu  
营业报告书||损益计算表account of budiness||business report CAC%lp  
L""ZI5J{F9  
mt$rjk=  
j#~~_VA~  
借贷细帐||交验帐account rendered qajZ~oB{  
vbn=ywz  
i1XRBC9  
-gm5Eqi  
明细帐account stated c?e-2Dp(  
qxDMDMN  
~\<$H'  
/,\U*'-  
与…银行开立一户头to open an account with >}\s-/  
!#:5^":;  
sOlnc6  
s .<.6t:G4  
与…银行建立交易to keep account with w7.,ch  
!^&VZh
  
>~nr,V.q  
1O<6=oH  
继续记帐to keep account 2|=hF9  
5!fOc]]Ow  
,dR.Sacv  
%~x?C4L8  
与…有交易to have an account with W# ~7X  
(Hj[9[=  
 5{oc  
,}&TZkN{-  
作成会计帐||有往来帐项to make out an account with 9?MzIt  
U 7.kYu  
|T$?vIG[  
DqT<bNR1*;  
清算||清理债务to make up an account Y|><Ls6Q  
z?.9)T9_  
IHdA2d?.]  
^!\AT!
OT  
清洁帐目||与…停止交易to close ones account with E& i (T2c  
r'jUB^E  
#Zw:&' QB  
[U/h'A.j  
结帐to close an account KD,3U/3  
P*BRebL:  
$

] "M`h  
'I&0$
<  
清理未付款to ask an account||to demand an account Hp04apM:  
e}1Q+h\  
#55 :qc>m  
Rlk3AWl2u  
结清差额to balance the account with babL.Ua8o  
(87| :{  
OyVP_Yx,V  
- [h[  
清算to settle an account||to liquidate an account||to square an account p$9Aadi]  
myR{}G  
}LS8q  
0S$k;q  
审查帐目||监查帐目to audit an account TT/H"Ri}Jp  
A6]X aF  
~q}L13^k  
qWheoyAB  
检查帐目to examine an account e' o2PW  
e O\72? K  
w Dh]vH[  
o& FOp'  
转入A的帐户to charge the amount to As account vvv'!\'#  
dT*Yv` h  
2$5"
>%?  
Pgr2S I  
以计帐方式付款to pay on account 4T(d9y  
(l^7EpNs  
{\D&
*  
]}!@'+=  
代理某人||为某人on ones account||on account of one i`2SebDj'w  
&M}X$k I  
isL zgN%  
~^' ,4<K-}  
为自己计算||独立帐目on ones own account t<Yi!6  
6/S.sj~  
o@zx
zZWg  
-i:WA^yKgw  
由某人收益并负风险on ones account and risk||for ones account and risk Pl/ dUt_  
oL@-<;zKO  
~Mn3ADIb=  
EcB !bf  
由某人负担for ones account||for account of one d-_V*rYU  
4-.K<-T%D  
.@,t}:lD  
r)5xS]  
按某人指示||列入某人帐户by order and for account of one (L*GU7m;  
adP :{j  
 T06(Q[)  
3@I0j/1#k1  
列入5月份帐目for May account W]oD(eZ  
Sk|e#{  
gQ{ #C'  
T"z<D+pN  
编入某中帐项下to pass to the account of||to place to the account of ~|}]  
WT ;2aS:  
{h+8^   
Pz2 b  
寄出清算书to send in an account||to send in render an account R|C`  
|X8?B=  
nv:Qd\UM  
"sN%S's  
支票薄cheque book }N[X<9^Z  
2
L](4Q[M  
+-<G(^  
T o["o!(;z  
支票陈票人cheque drawer G*9>TavE  
$v@$C
4  
(kLaXayn  
UN.;w3`Oc  
持票人cheque holder %1Q:{m  
h ~k<"  
/^.S nqk  
jU&m*0nL  
不记名支票cheque to bearer||bearer cheque e-ta7R4  
{}YA7M:L  
S/`#6  
Qfn:5B]tI  
记名支票||认人支票cheque to order "#O9ij  
-O *_+8f  
G JRl{Y  
r1r$y2v~  
到期支票antedated cheque U80=
f2  
^ +P.f[  
d{7ZO#E  
{^dq7!  
未到期支票postdated cheque d~u=,@FK  
0*XsAz1,9  
Fe0M2%e;|  
q2EDrZ  
保付支票certified cheque nc;eNB  
rexf#W)  
\}jA1oy  
^N/d`IAjv  
未获兑现支票，退票returned cheque X9Ch (nWX  

=>;&M)+q  
8 MO-QO  
./F:]/Mt  
横线支票crossed cheque %'iJVFF  
h <4`|Bg+  
?62Im^1/  
9A"s7iJ)  
普通横线general crossing o.ZR5`.  
s/7Z.\  
^bv^&V&IB  
O t)}:oG  
特别横线special crossing M(a%Qk?]/  
lOt7ij(,L  
v'i'I/  
5_;-Qw  
空白支票blank cheque WutPy_L<  
9rMO=  
+*8su5:[&@  
C7C4 eW8  
失效支票，过期支票stale cheque 9ngx kOGx  
<Mbh BIejr  
^sf,mM~D  
M{L- V  
普通支票open cheque &3t973=  
D&):2F^9.  
EnWv9I<  
<[[yV  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7W)W9=&BT  
&G"s!:  
D|ceZ <9x  
8{ZTHY-  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5?^#v  
k;^$Pd?t  
4:/V
|E\D  
Z^>4qf,k  
支票换现金||兑现to cash a cheque \ivxi< SR  
RB % +|@c  
q@wD@_  
1b3 a(^^E  
清理票款to clear a cheque _8.TPB]n
o  
e6taQz@}  
v":q_w<k  
:GIBB=D9  
保证兑现to certify a cheque _z#"BN  
<G}Lc  
r0}x:{$M  
O]tR~a  
填写支票数额to fill up a cheque ui>jJ(  
xS1|t};  
><}nZ7  
HFFG4'  
支票上划线to cross a cheque 7GO9z<m)  
;y,g%uqE  
4NID:<  
Oz6$u  
开发支票to make out a cheque `-{l$Hn9|~  
b,^ " -r  
=_`q;Tu=  
?(gha  
签发支票，开立支票to draw a cheque||to issue a cheque V| V9.  
)Dz]Pv]H'  
5.\p]>|G1  
ee? d?:L  
透支支票to overdraw a cheque 6-|?ya  
[P+kQBLpL  
!\7M7  
C>Hdp_Lm  
背书支票to endorse a cheque h}a}HabA  
{N}az"T4f  
Zye04&x9k  
$0 .6No_|  
请付票款||清付票款to pay a cheque||to honour a cheque !K(  
JPZp*5c6A  
GKFRZWXdT  
U3N d\b'0  
支票退票to dishonour a cheque .T3N"}7[  
rNk'W,FU  
r<ww%2HTS
 
> '=QBW  
拒付支票to refuse a cheque cjL)M=pIS  
\OVFZ D  
(e'8>Pv  
"|X'qKS(H{  
拒付支票to stop payment of a cheque f,yl'2{  
lNxP  
f!kZyD7  
]_(hUj._  
提示要求付款to present for payment =Q<VU/  
x\Q}fk?{t  
JlnmG<WLT  
82@^vX  
见票即付持票人payable to bearer Zy+ERaF|]  
F{jxs/~  
y>=YMD  
y!1X3X,V  
支付指定人payable to order ZRf9'UwS  
A{s-
g>s  
/ ]8e[t>!f  
6agq^wI  
已过期||无效out of date||stale JxinfWk  
]6M<c[H>  
0 8)f  
o:{Sws(=  
请给出票人R/D||refer to drawer XnP?hw%  
T!]rdN!  
32K& IfV  
/V*SI!C<f  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T^;b98*  
Q&W>h/  
)f$4:Pq  
79;uHR&S  
文字与数字不一致words and figures differ  +#,J`fV%  
-ZE YzZqY  
:lXY% [!6P  
]AA|BeL?|  
支票 9xbT?$^  
oIO@#   
时间已过account closed QD0x^v8  
[lML^CYQ  
bJn&Y  
d(|?gN^  
更改处应加盖印章alterations require initials a!bW^?PcK  
}kt%dDU  
9_wDh0b~p  
J.JD8o9sa  
JL G!;sov  
y]t19G+  
时间已过effects not cleared eikZ~!@  
xY]q[a?cy  
Lx>[`QT  
s``a{ HZ  
停止付款payment stopped > N al\  
wL~AL  
=7e!'cF[  
kk`K;`[tB  
支票毁损cheque mutilated <O=0^V  
Yr{hJGw[  
&ic
'!h"  
/ TsXm-g#  
汇款||寄钱to remit||to send money   lha;|  
v76P?[  
cEa8l~GC<  
H_@6!R2  
寄票供取款||支票支付to send a cheque for payment CN(-Jd.b  
! $mY.uu  
+pgHCzwJE  
h._eP.W`  
寄款人a remitter JYj*.Q0  
,gk'8]  
<xSh13<  
d1_kw A2y  
收款人a remittee ??aO3Vm{  
MOh&1]2j5  
,sSo\%  
<ot`0  
国外汇票foreign Bill :%9R&p:'ar  
@D-I@Cyl  
Es#:0KH].v  
H.|I|XRG/  
国内汇票inland Bill R\ 8[6H  
423%K$710  
cQ<|Of  
Zgh~7Z/  
跟单汇票documentary bill PeIi@0vA  
;bG?R0a  
{,uSDIOj$  

4tUoK[p  
空头汇票accommodation bill p>pN?53S  
1o/(fy  
=Pn"nkpML  
~q+AAWL  
原始汇票original bill l8(9?!C  
zd2_k 9  
M/Z$?nd_H  
8F<|.V;  
改写||换新票据renewed bill pHb,*C</  
|L Jv*  
Wn6m$=  
u
SYI X  
即期汇票sight bill||bill on demand !BW!!/U  
l'[;q '  
WFc4(Kl  
nLAwo 3  
…days after date||…days after date…日后付款 q p}2   
-[vw 8  
3}g>/F~  
2HVqJib4Yn  
…months after date||…months after date…月后付款 n~ $S  
`L$Av9X\  
#tUhul/O  
?s>_^xfD  
见票后…日付款…days after sight||…days sight L'$\[~U g  
jTqJ(M}L  
~t2"L|i  
#O~pf[[L  
见票后…月付款…months after sight||…months sight Ff0V6j)ji  
H@zZ[  
s\3]0n9  
2vB,{/GXP  
同组票据set of bills XFs7kTY  
9wc\~5{li  
WxD $k3U  
[7x;H  
单张汇票sola of exchange||sole of exchange ?nu<)~r53  
8hy1yt6t4~  
aBQ--Sz  
`_/1zL[  
远期汇票usance bill||bill at usance RF6]_-  
$A74V[1^  
%vf;qVoA~  
PDc4ok`)  
长期汇票long bill X`v6gv5qj  
B (h`~pb  
aH%tD!%,o  
GM;uwL#  
短期汇票short bill _{^F8  
9\Rk(dd  
O.Dz}[w  
OmK0-fa/  
逾期汇票overdue bill *a_QuEw_k  
 `m_fi  
N{RHbSa(  
R(y`dQy<K  
宽限日期days of grace uVZm9Sp  
s#0m  
70*yx?TV  
`.VkR5/  
电汇telegraphic transfer （T.T） )i39'0a  
e6jdSn  
{az LtTh  
Nt<Ac&6 s  
邮汇postal order||postal note （Am.）||post office order||money order zhRF>Y`  
=&4eW#{LuH  
;SA+
|,  
3PzF^8KJ  
本票promissory note （P/N） JP]4* 
l  
S=w~bz,/  
z}VCiS0  
|SJ%Myy  
押汇负责书||押汇保证书letter of hypothecation tUfze9m  
I.6#>=  
.b*-GWx  
VJgf, 5 (N  
副保||抵押品||付属担保物collateral security nM$-L.dG  
ER]C;DYX  
=o" sBVj  
k8.,id  
担保书trust receipt||letter of indemnity aI\>=*HF  
$U_1e'
  
6l>016 x  
99q$>nx,w  
承兑||认付acceptance Tkf4`Gxd  
K,HR= 5  
!G~\9  
Me,AE^pgL'  
单张承兑general acceptance #>$w9}gFi  
BxxqzN+  
uUG&At  
)i.\q  
有条件承兑qualified acceptance O RV'dr  
`p^xdj}  
6^p>f:5  
##NowO  
附条件认付conditional acceptance  +7)/SQM5  
GZFL Ju  
b
WZX  
U &W}c^#  
部分认付partial acceptance   b(g?X (&