[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。   U-P\F-  
会计报表statement of account j&G*$/lTO6  
oM=Ltxv}  
6%K,3R-d  

H!D?;X  
往来帐目account current Cyw Q  
A&
$oiLc  
tr]=q9  
.H,wdzg)  
现在往来帐||存款额current accout ]"3(UKx  
Hd1e9Q,:|  
Z|FWQ8gZ4m  
6S;-fj  
销货帐account sales Vp;^_,
  
USKa6<:{W  
;_yp@.,\T  
PKT/U^2X]  
共同计算帐项joint account %n3l
m(-0U  
\X=?+| 9  
F+Qp mVU  
6$}hb|j  
未决帐项outstanding account >-s\$8En'  
Ie#LZti  
MLL4nkO,`  
tFvc~zz9  
贷方帐项credit account||creditor account A~CQ@  
?jywW$   
pU4B6
KTW  
AwhXCq|k  
借方帐项debit account||debtor account [dje!5Dc(  
V@0Z\&  
DK/xHIv8-  
cO,ELu  
应付帐||应付未付帐account payable /7$3RV(  
FbMX?T"yH  
7|A9  
vHY."$|H  
应收帐||应收未收帐account receivable Yg5m=Lis  
{2`:7U~|  
MPINxS  
/dU-$}>ZI  
新交易||新帐new account p }qNw`  
yq{k: )  
jP{LMmV  
\:cr2w'c  
未决帐||老帐old account uTNmt]  
#]ZOi`;  
gDP\u<2!  
0hTv0#j#  
现金帐cash account U*G9fpVy  
<lHelX=/  
4{Vw30DZ  
)q?z"F|  
流水帐running account hadGF%> O6  
#GBe=tm\K  
e MPkk=V  
JzA`*X[  
暂记帐||未定帐suspense account rz c}2I  
 '&/"_  
Is~bA_- ;  
p?OwcMT]M  
过期帐||延滞帐overdue account||pastdue account s2t'jIB  
^c1%$@H  
V 0Ul`  
uf;^yQi  
杂项帐户sundry account B
_w;2ZuA  
K252l,;|  
xU/Eu;m  
(>*<<a2 2  
详细帐单||明细表detail account |A_yr/f  
2| u'J  
U88-K1G  
;H5H7ezV  
呆帐bad account _ukKzY  
?MevPy`H  
GWZ0!V  
jHPJk8@y  
会计项目title of account V\8vJ3.YV  
@q9uU9c  
_5I" %E;S  
Fx']kn9  
会计薄||帐薄account-book .@
#i   
L^:+8g  
Ic4>kKh  
MIPmsEdBi  
营业报告书||损益计算表account of budiness||business report 0r=:l/Pz  
#87:Or1  
OHeVm-VC  
>&h#t7<  
借贷细帐||交验帐account rendered MF/359r)Et  
,?;q$Xoi  
(,eH*/~/  
3
}Z [d  
明细帐account stated p:u?a,p  
Ilvz@=  
D'e'xU  
*9}2Bmojv  
与…银行开立一户头to open an account with 7MreBs(M  
L*tn>AO  
:UmY|=v?t  
'ypJGm  
与…银行建立交易to keep account with +D|y))fE  
`INcZr"  
E 5PefD\m  
6 dO )]  
继续记帐to keep account HqXaT6#/  
E<;C@B  
>IO}}USm  
Wbc*x  
与…有交易to have an account with .3k"1I '\  
kBd #=J
 
"FI]l<G&  
%7q,[g8  
作成会计帐||有往来帐项to make out an account with b@@`2O3"  
qy6zHw  
QSf{V(fs  
/!,>P[Vx  
清算||清理债务to make up an account RWf4Wh?d  
dE2(PQb*P  
1lu_<?O  
a?%X9 +1A  
清洁帐目||与…停止交易to close ones account with A<.`HCv2  
+.MHI  
6&7#?/Lq  
U]Q2EL\%  
结帐to close an account ipfiarT~)  
<\@JbL*  
OpmI" 4{+  
:i+Tf~k{  
清理未付款to ask an account||to demand an account jI0gQ [  
G@b|{!  
2w93 ~j  
k0.|%0?K  
结清差额to balance the account with "Q]`~u':  
*/ZrZ^?o  
.x7d!t:(D  
01q5BQ7u  
清算to settle an account||to liquidate an account||to square an account t>><|~wp  
"Q;n-fqf  
i[A$K~f  
^yiRrcOo  
审查帐目||监查帐目to audit an account
hb7H- Z2  
O#fGHI<43[  
"#^11o8  
)2C`;\/:  
检查帐目to examine an account n\&[^Q#b|  
rWEJCFa  
Ul7)CT2:  
mu0ER 3o  
转入A的帐户to charge the amount to As account *?%DdVrO@  
9.
f/d4  
W#E-vi+l  
 6!])\Ay  
以计帐方式付款to pay on account +|MHiC  
 :Zl@4}  
_M= \s>;G  
0t?:  
代理某人||为某人on ones account||on account of one p7}xgUxX  
DE:FWD<}  
PX}YDC zP$  
0dA'f0Uy\X  
为自己计算||独立帐目on ones own account OF'y]W&  
|]sh*<:?,  
lO>w|=<  
/<)A!Nn+F  
由某人收益并负风险on ones account and risk||for ones account and risk V9f$zjpw  
h^eaV,x>=  
@13vn x  
6hQ?MYX  
由某人负担for ones account||for account of one EE5I~k5  
`Xvrf  
U~QIO O  
+gh6eY8  
按某人指示||列入某人帐户by order and for account of one -Zd0[& ']  
>.N?y@  
cLn&b}8'  
<5 G+(vP  
列入5月份帐目for May account )J#7:s]eo  
`Et)@{iP  
oA`'~~!  
:it52*3=  
编入某中帐项下to pass to the account of||to place to the account of ={y Mk  
1>bG]l1//  
!=M[u+-  
$-'p6^5  
寄出清算书to send in an account||to send in render an account oHH-joYnn  
;:NW  
c.y8x  
:G\f(2@  
支票薄cheque book ~p^&`FA  
#]pFE.o  
8TIc;'b
RM  
y6tzmyg  
支票陈票人cheque drawer J P'|v"  
*T0{ yI  
}DiMt4!ZC!  
.jW+\mIX  
持票人cheque holder +
HvEiY  
A7,TM&  
M:i;;)cq  
udYk 6  
不记名支票cheque to bearer||bearer cheque /f2HZfj  
4sOo>.<x  
LRl2@&z<  
>sk vg  
记名支票||认人支票cheque to order *CG-F=  
uBp"YX9rx  
V*HkFT  
Tov!X8p  
到期支票antedated cheque 9D,`9L5-=  
_Eo$V&  
iQs7Ly"  
jt9fcw  
未到期支票postdated cheque vqDd][n  
CYD&#+o  
uM|*y-4  
. Z 93S|q  
保付支票certified cheque *V}T}nK7  
{x$WBy9  
!Wn^B|  
c!n\?lB  
未获兑现支票，退票returned cheque %
DH2]B? 0  
[k qx%4q)  
08*bYJu  
.;#Wf@V  
横线支票crossed cheque z2:^Qg  
F2jZ3[P  
hfzmv~*  
h8#14?  
普通横线general crossing Se*o{V3s$  
701ei;  

M:&g5y&  
i> }P V  
特别横线special crossing `a*_b9  
op!8\rM<e  
V}c3}'_U]  
90ZMO7_  
空白支票blank cheque w"?H4  
VHwAO:+-  
T\Zf`.mt  
y>4r<YZQ  
失效支票，过期支票stale cheque `r?xo7  
PtP{_9%Dz  
F\LAw#IJ  
j 0^% 1  
普通支票open cheque prJ]uH,  
pGS!Nn;K2  
-nM=^i4)  
1< 22,  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >iE/t$%1  
of?hP1kl[  
s#phs`v  
%ae|4u#b  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges tb#9TF  
YVSAYv_ZG}  
Ph{7S43  
s @AGU/v  
支票换现金||兑现to cash a cheque Fog4m=b`g  
6}b1*xQ  
z n!H&!8&  
.K I6<k/  
清理票款to clear a cheque 'E _M,Y  
dXwfOC\\  
VTM*=5|c  
zVeQKN
9^Z  
保证兑现to certify a cheque : T` Ni  
G) <NzZo  
AcRrk  
$@WqM$  
填写支票数额to fill up a cheque hDPZj#(c  
F?APDGAN  
I[P43>F3  
W
DrC  
支票上划线to cross a cheque GPyr;FV!s  
,drbj.0-  
c)L1@qdZ  
0O@UT1M;v  
开发支票to make out a cheque I%
4)%  
">-J+ST%  
^v5v7\!  
NFYo@kX> G  
签发支票，开立支票to draw a cheque||to issue a cheque {DP%=4  
*?l-:bc]  
U"SH fI:  
<in#_Of{E  
透支支票to overdraw a cheque |"gg2p  
KM'*+.I  
9YMD[H\}V  
r2t|,%%N7  
背书支票to endorse a cheque oR``Jiob|  
Ll2yJ .C4  
@ OSSqH  
!PAuMj)P  
请付票款||清付票款to pay a cheque||to honour a cheque sN"JVJXi  
PM(M c]6  
!L|}/u3v  
7,^.h<@K  
支票退票to dishonour a cheque }3%L3v&  
bi:TX<K+  
NZ{)&ObBRt  
V?yTJJ21X  
拒付支票to refuse a cheque DK6^\k][V  
G8sxg&bf{  
3zr95$ Mt  
w# iezo. 0  
拒付支票to stop payment of a cheque c3L)!]kB  
"A4 .2  
F]fBFDk  
0Z11V9Jk  
提示要求付款to present for payment > 14x.c  
R&vV!d  
K[j~htC{I"  
^9jrI  
见票即付持票人payable to bearer _NwB7@ e  
!e<D2><^  
6g6BE^o\  
"ZHA.M]`
 
支付指定人payable to order p?6`mH  
VGe OoS  
@,9cpaL3  
m-wK8]t9  
已过期||无效out of date||stale u`ezQvrcy  
nt
Zl(]l  
Yg~$1b@  
ukInS:7  
请给出票人R/D||refer to drawer NUQ?QQ  
&{
gD(QG  
>Q-"-X1  
(X{o =co,  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wf,B/[,d  
uE;bNs'  
IEP^ u `}  
n2p(@  
文字与数字不一致words and figures differ DwNEqHi  
izvwXC  
mne?r3d  
>Ohh)$  
支票 5ltrr(MeD  
>[qoNy;  
时间已过account closed BYKONZu  
K|ZB!oq  
<rbzsn"a  
\@eaSa  
更改处应加盖印章alterations require initials =-dg]Ol8  
G.B~n>}JU,  
C25EIIdRb  
a49xf^{1"i  
,oz gnhZY  
6!|/(~  
时间已过effects not cleared EyK F5TP0  
VJoobu1h  
voitdz  
nX>HR
dC  
停止付款payment stopped p_:bt7 B  
[vNaX%o  
cq0#~20  
I%b}qC"5M  
支票毁损cheque mutilated nvOJY6)$V  
7,IH7l|G  
"
T~ce@  
`%<^$Ng
;  
汇款||寄钱to remit||to send money H3Zsm)+:  
6}"t;4@$x  
2t3DQ   
mNDd>4%H_  
寄票供取款||支票支付to send a cheque for payment z<jH{AU  
Ni Y.OwKr  
n%&+yg  
>J['so2Bf  
寄款人a remitter 0<$t9:dq  
c>)_I  
}M|,Z'@*  
Xt$o$V  
收款人a remittee 7@u:F?c  
lG/h[  
,+U,(P5>s  
[ R%Pf/[Fr  
国外汇票foreign Bill ZmKxs^5S  
|<Rf^"T  
^
,sKj-  
5m\T~[`%  
国内汇票inland Bill v$]eCj'  
FI=]K8  
=&-+{txs  
VPI;{0kh  
跟单汇票documentary bill w\`u|f;Aq  
Z%9_vpWc  
RS9mAeX4h  
W*jwf@ 0  
空头汇票accommodation bill FJH'!P\  
2 r*Yd(e  
sF!nSr  
.j l|?o  
原始汇票original bill t{g7 :A  
SMIr@*R  
eUZvJTE  
Nt/#Qu2#br  
改写||换新票据renewed bill |9x H9@^f  
D\9
-MXc1  
dHJ#xmE!pP  
` Clh;  
即期汇票sight bill||bill on demand qrt2BT)  
[ m#| [%  
TZ>_N;jTZ  
TBr@F|RXiO  
…days after date||…days after date…日后付款 (N/KP+J$n  
;Q8LA",5d  
*-lw2M9V  
%D $+Z(  
…months after date||…months after date…月后付款 ,#blY~h8^  
n04lTME  
)4CF*>*6V  
's7 (^1hH  
见票后…日付款…days after sight||…days sight rc()Eo50  
x2@W,?oPm  
 b
MDj+i  
0fP-[7P  
见票后…月付款…months after sight||…months sight L.R4 iN  
S{7 R6,B5  
*wNO3tP't  
e0cVg  
同组票据set of bills x!^u$5c  
A{,ZfX;SPO  
u~\I  
5A`T}~"X  
单张汇票sola of exchange||sole of exchange 9n!IdqKN  
\$[; d:9j  
Qs1e0LwA9  
HHXm 4}!;<  
远期汇票usance bill||bill at usance ^!yJ;'H\  
]^c]*O[8  
7%F8   
SZ3UR  
长期汇票long bill ZGZ+BOFL  
y>jP]LR4  
,,o5hD0V9  
`S+B-I0  
短期汇票short bill lVR a{._m  
8sz| 9~  
o|O|e9m(  
4 /Q4sE~<  
逾期汇票overdue bill ,p7W4;?4  
2Pz)vnV"  
9:1[4o)~  
ocDAg<wo  
宽限日期days of grace MF]EX  
v>oWk:iJP  
;[R#:Rk  
Vb$
4'K'  
电汇telegraphic transfer （T.T） `%
nj$-W:  
NR|t~C+  
e3!0<A[X  
Q( g&/O  
邮汇postal order||postal note （Am.）||post office order||money order [44C`x[8M+  
C<u<:4^H  
8 O% ?t  
X^c2  
本票promissory note （P/N） +q-/~G'  
Gr}lr gPS  
uE%$<o*#  
j
|X>:!4r  
押汇负责书||押汇保证书letter of hypothecation 3rh@|fg)E  
M
#a1ev  
>Ndck2@  

.QVZ!  
副保||抵押品||付属担保物collateral security ~]LkQQ'  
6tKCY(#oO+  
<yw(7  
UD}#c:I  
担保书trust receipt||letter of indemnity NPY\ >pf  
#
BLmT-cl  
N:nhS3N<L  
RjW< H6a"K  
承兑||认付acceptance I2G:jMPy  
;.EW7`)Z  
 5i|DJ6  
I`-N]sf^  
单张承兑general acceptance :y%CP8  
DLBHZ?+!  
>uR0Xs;V  
LUN"p#
1  
有条件承兑qualified acceptance 4/:}K>S_  
j$ h>CZZ  
JT(6Uf  
S%{^@L+V  
附条件认付conditional acceptance .m/$ku{/J  
W0_  pO  
Tc.k0n%W:b  
~8l(,N0  
部分认付partial acceptance   E=eK(t(8