[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。   OD-CU8X9  
会计报表statement of account kSv?p1\@&P  
TviC1 {2  
QU|{(
c  
'g$~ij ;x  
往来帐目account current JR|yg=E  
M7-piRnd4  
"aHY]E{  
\:mx Ri  
现在往来帐||存款额current accout R/R[r> 1)6  
TS^(<+'  
H=?v$! i  
^N#kW-i  
销货帐account sales ;2q;RT`h  
<?kr"[cQeP  
/tM<ois*  
v|t_kNX;v*  
共同计算帐项joint account QMea2q|3$  
{:xINQ=}D  
}`&#{>]2  
;ob-'  
未决帐项outstanding account 2 hdi)C,7Y  
3P3x^NI  
XeX0\L')R  
x tg3~/H  
贷方帐项credit account||creditor account XL c&7  
j
v>l6)  
z)xGZ*{=  
}@=m[Zx#  
借方帐项debit account||debtor account wUHuykF  
,LKY?=T$z  
.\M@oF   
uNZJNrV%  
应付帐||应付未付帐account payable #~*fZ|sq+3  
} R!-*Wk  
REDh`Wd  
3GUO  
应收帐||应收未收帐account receivable AX}l~ sv  
9-[g/qrF  
28JWQ%-  
|C?<!6.QmV  
新交易||新帐new account km,}7^?F0r  
Y,I0o{,g  
|B<+Y<)f^  
QE[ETv  
未决帐||老帐old account PeEf=3  
tX$%*Uy  
]S9~2;2^,  
L$6{{Tw"2  
现金帐cash account
\gaGTc2&  
= q9>~E{}  
li;Np5P  
"^VKs_U8o  
流水帐running account O&!>C7  
TV\21  
g+;m?VJ  
=Y#)c]`  
暂记帐||未定帐suspense account -twV?~f  
= zW}v m }  
Q!(16  
>M[wh>  
过期帐||延滞帐overdue account||pastdue account Zc(uK{3W-  
M@EML @~  
-8;U1^#  
e 84[B.  
杂项帐户sundry account \72(d  
W}#eQ|oCV  
:pj#t$:!  
U">w3o|  
详细帐单||明细表detail account |S[Gg  
=UYZ){rt9E  
<gRv7 ?V[z  
E7@0,9AU  
呆帐bad account fBBNP )  
Gh}sk-Xk=  
O`1_eK~1<  
Cfqgu;m  
会计项目title of account Pd9qY 8CP  
ce-5XqzY@  
jPU:&1(_ n  
d?^bCf+<  
会计薄||帐薄account-book vp7J';  
kaf4GME]  
SVWtKc<  
|n3fAN  
营业报告书||损益计算表account of budiness||business report v MTWtc!6  
ua[ d  
D_er(  
xR `4<  
借贷细帐||交验帐account rendered m [7@l
 
XMo#LS  
c+$alwL~  
},G6IuH%  
明细帐account stated Bc3(xI'>J  
%K [_;8  
~x;1&\'k  
'oSs5lW  
与…银行开立一户头to open an account with ~/s(.oji  
W@U<GF1  
A+v6N>}*  
uz-O%R-  
与…银行建立交易to keep account with H:byCFN-  
O2./?Ye  
L5$r<t<  
Z9TmX A@  
继续记帐to keep account j"o8]UT/  
5%M '
ewu  
bso l>M[<  
1}nrVn[B9  
与…有交易to have an account with [~e{58}J|  
r5yp jT^  
zzOc # /  
Y&M}3H>E  
作成会计帐||有往来帐项to make out an account with ,SQmQ6h  
iV<4#aBg  
I-oY@l`  
2;X{ZLo
 
清算||清理债务to make up an account ; s{k32e  
('k;Ikut  
\yD r  
Yzo_ZvL  
清洁帐目||与…停止交易to close ones account with klSzm
i4M  
o"h*@.  
!Ab4'4f  
S5B12
P  
结帐to close an account T^FeahA7;  
$&D$Uc`U>  
+pDZ,c,  
\/=w\T
j  
清理未付款to ask an account||to demand an account w}2;f=  
rjsqXo:9  
JG6"5::  
F?"#1je  
结清差额to balance the account with ErZYPl  

"eKNk  
m"3gTqG   
2e~ud9,  
清算to settle an account||to liquidate an account||to square an account !<`}mE!:  
7bcl^~lY  
DVNx\t  
7O)j]eeoL  
审查帐目||监查帐目to audit an account NlLgXn!  
}t.J;(ff:  
X{2))t%  
WGy3SV )  
检查帐目to examine an account kQm\f  
1 /@lZ  
+%Y`>1I^#  
2@!Ou$W  
转入A的帐户to charge the amount to As account !{On_>`,  
@|A wT  
s^O>PEX&<I  
H{&o_  
以计帐方式付款to pay on account *hugQh]a  
eAkC-Fm  
(y^[k {#  
<hG] f%  
代理某人||为某人on ones account||on account of one Y"eR&d  
wD9Gl.uQ  
uLr9*nxd  
a-nf5w>&q  
为自己计算||独立帐目on ones own account UD.&p'^ /{  
,V$PV,G  
N%3 G\|~Q  
^uG^XY&ItC  
由某人收益并负风险on ones account and risk||for ones account and risk >|Xy'ZR  
p~X=<JM  
^5BLuN6  
%M?A>7b  
由某人负担for ones account||for account of one ,Oqd4NS  
cSMiNR  
I,rs&m?/m  
e G8Zn<:s  
按某人指示||列入某人帐户by order and for account of one E05RqnqBn0  
{3V%  
qRV5qN2{XY  
1w30Vj2<  
列入5月份帐目for May account xRTr<j0s  

SLCV|@G  
Z:TW{:lrI  
ZW+[f$X  
编入某中帐项下to pass to the account of||to place to the account of _6Ex}`fyJ  
kqyVUfX$3  
l~cT]E
p  
y7&8P8R  
寄出清算书to send in an account||to send in render an account _1<zp Hp  
*qh$,mp>  
D7'P^*4_B  
2!UNFv#=$  
支票薄cheque book 6[iuCMOZ  
0u,
O
W  
V={`k$p  
!21#NCw  
支票陈票人cheque drawer  47(/K2  
+x?_\?&Ks  
S7/0B4[  
L%3m_'6QP  
持票人cheque holder .bwKG`F  
k{{ iF  
@(;zU~l/  
'yrU_k,h  
不记名支票cheque to bearer||bearer cheque AdCi*="m  
%cPz>PTW@  
$}9.4`F>  
wK0= I\WN9  
记名支票||认人支票cheque to order KINKq`Sx  
WJB/X"J  
zVSbEcr,C~  
."8bW^:  
到期支票antedated cheque ig]
hY/uT  
*58`}]  
j|WuOZm\0  
@A-*XJNS":  
未到期支票postdated cheque d;Uzl1;  
+`@)87O  
c(]NpH i n  
O{B[iy(C  
保付支票certified cheque e-}b]\  
)v4?+$g  
;OE=;\  
,$lOQ7R1(  
未获兑现支票，退票returned cheque 8SG*7[T7  
Z(' iZ'55F  
?<Tt1fpG  
8Z^9r/%*Z  
横线支票crossed cheque
7DG{|%\HF  
|.]:#)^X?  
)^G&p[G  

P[l?  
普通横线general crossing h^u 9W7.  
dHE\+{K%-  
}s0?RH  
uk8vecj  
特别横线special crossing ZTq"SQ>ym  
GMY"*J<E  
#i#4h<R  
B{:JD^V!  
空白支票blank cheque =h`yc$ A(2  
j'z}m+_?  
(#4  
YW|KkHi*  
失效支票，过期支票stale cheque (TQx3DGq  
hXvg<Rf  
UR/lM,N;  
Z+mesj?.  
普通支票open cheque {}vB #!  
|{KZ<  
Sdc yL%6!  
~"<AYJlO  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fvW7a8k3  
Dm,*G`Js  
kfod[*3  
U%swqle4  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %&c+}m  
sCX
8  
Zcaec#  
;8Z\bHQ>  
支票换现金||兑现to cash a cheque [OH9/"  
'
>GZB
 
rPK)=[MZ  
Z#-:zD7_  
清理票款to clear a cheque kc0YWW Q-:  
;P` z ?>J:  
U!GG8;4  
]F,mj-?4x  
保证兑现to certify a cheque ^%^~:<N  
eiL  ;  
/$'R!d5r
 
yQ33JQr  
填写支票数额to fill up a cheque ``~7z;E%@  
E~=`Ac,G2  
xMk0Xf'_  
Cf-R?gn]  
支票上划线to cross a cheque z|VQp,ra  
_uvRC+~R  
QEl:>HG  
4g}eqW  
开发支票to make out a cheque 9-<EeV_/  
E!d;ym  
8vhg{L..  
TFX*kk&R  
签发支票，开立支票to draw a cheque||to issue a cheque ])dq4\Bw  
n[j yhBf\W  
29]T:I1d[  
oW:p6d  
透支支票to overdraw a cheque d

tK[H+  
a$f$C
jQ  
vT*z3  
8pc=Oor2Tv  
背书支票to endorse a cheque !,rp|  
AxD&_GT  
6 ufF34tA  
[4V{~`sF  
请付票款||清付票款to pay a cheque||to honour a cheque U5uO|\+)  
O|t@p=]  
JLS|G?#0  
7J~usF>A  
支票退票to dishonour a cheque Ap&Bwo 8b  
3`ov?T(H  
%P!
6cyQS  
;\P\0pI50  
拒付支票to refuse a cheque qpo3b7(N  
2}Ga  
ZzU3j ^  
LKCj@NdV  
拒付支票to stop payment of a cheque WJefg  
2s(c#$JVS  
0w'%10"&U+  
Te%2(w,B  
提示要求付款to present for payment J{W<6AK\S  
Pr |u_^  
-;/;d z;  
sW'SR  
见票即付持票人payable to bearer -YF]k}|  
~x:\xQti  
0 K T.@P  
`)sC".b7  
支付指定人payable to order OhC%5=a7
 
/U |@sw4  
5)g6yV'  
#t.)
4$  
已过期||无效out of date||stale q~*9A-MH  
~b.C[s  
)
bJS*#  
aS ]bTYJ'  
请给出票人R/D||refer to drawer !q:[$g-@q  
W(^R-&av  
A*;I}F  
.M3]\I u  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c&!EsMsU  
oD_n+95B  
El3Y1g3+3  
&e2|]C4  
文字与数字不一致words and figures differ ~RlsgtX"  
AfU~k!4`  
TQXp9juK  
|y,%dFN Lf  
支票 ulY8$jB  
6[r-8_  
时间已过account closed $yd "bJK  
xq#YBi,  
g^ @9SU  
d
Mo456L  
更改处应加盖印章alterations require initials L '=m
Db  
]: V R3e"H  
rCOH*m&  
r]GG9si  
rA<>k/a  
j2@19YXe@  
时间已过effects not cleared ]yc&ffe%  
,;RAPT4  
HF(pC7/a:  
bFV
+|0  
停止付款payment stopped "x;|li3;  
ccUI\!TD{/  
x~!gGfP  
zk\YW'x|r  
支票毁损cheque mutilated ,C4gA(')K  
BZ2frG\0&I  
KwEyMR!  
lCyBdY9n  
汇款||寄钱to remit||to send money 33O O
%rWi  
ssf.ef$   
Bo)N<S_=^  
y `)oD0)Fj  
寄票供取款||支票支付to send a cheque for payment i3
bDU(GS  
n'WhCrW  
w.AF7.X`1  
0a1Vj56{)  
寄款人a remitter S,Y\ox-  
vKX6@eg"  
M/!5r  
Xs,[Z2_iq  
收款人a remittee G@Jl4iHug"  
k15fy"+Ut  
etcpto=Mo  
S"}G/lBx.  
国外汇票foreign Bill hxt,%al  
nnw5 !q_  
|sG@Ku7~4  
2q 4dCbJ!  
国内汇票inland Bill df
U z{  
(x+C=1,  
f( %r)%  
MLd*WpiI.  
跟单汇票documentary bill y<r@zb9  
p3e_:5k  
~8rVf+bg3  
[{K   
空头汇票accommodation bill E%+aqA)f  
$e99[y@  
aDDs"DXx  
+{eZ@  
原始汇票original bill oBBL7/L  
}]fJ[KbDp  
;usv/8  

~7kIe+V  
改写||换新票据renewed bill <Z0N)0|  
|z]O@@j$  
D'nO  
E0SP  
即期汇票sight bill||bill on demand :!fP~(R'm  
2D?V0>
/  
&,4 3&pFU  
>TnV Lx<  
…days after date||…days after date…日后付款 @,=E[c 8  
-pF3q2zb  
QH)uh"  
v/1&V+"^kd  
…months after date||…months after date…月后付款 Bo
i?Bt  
|aaoi4OJ  
2c%*u {=:  
Vm3e6Y,K  
见票后…日付款…days after sight||…days sight ``Yw-|&:Ae  
}@+{;"  
_QS+
{  
=P,h5
J  
见票后…月付款…months after sight||…months sight vWGjc2_  
sF+mfoMtG  
ljS~>&  
BLno/JK0}  
同组票据set of bills .b3cn  
Gtyy^tz[  
t%B ,ATW  
KX|7mr90K  
单张汇票sola of exchange||sole of exchange qjtrU#n  
x|TLMu=3=  
_NkVi_UX  
N1pw*<&  
远期汇票usance bill||bill at usance &+K:pU ?[$  
3lZ5N@z69  
GD]yP
..  
'`+GC9VG  
长期汇票long bill oD@~wcMIT0  
+OM9v3qJ  
e 2P ds`  
YNRorE   
短期汇票short bill j;3hQO l  
NrNxI'MG  
M^e;WY@ D  
9q4%s?)j  
逾期汇票overdue bill KA"D2j9wn  
03{ pxI
 
&idPO{G  
Kt 0 3F$  
宽限日期days of grace YhZmyYamE  
Bq20U:f  
R _c! ,y  
7e`ylnP!  
电汇telegraphic transfer （T.T） ~S$
\ PG4  
l<89[{9o  
3~r>G  
i8kyYMPP  
邮汇postal order||postal note （Am.）||post office order||money order ?xb4y=P7  
wcd1.$ n  
!:N&tuJEv  
)PU_'n=>  
本票promissory note （P/N） Q;'{~!=  
o\M  
5 wT e?  
Oh|KbM*vS  
押汇负责书||押汇保证书letter of hypothecation 2,3pmb  
+TW
k}#G   
Q#Vg5H4  
-q8R'?z[  
副保||抵押品||付属担保物collateral security JF+E.-fy$  
&F!Ct(c99  
-/7[\S  
.[qm>j,  
担保书trust receipt||letter of indemnity \'BA}v &/  
'0\v[f{K3G  
t}!Y}D  
Rl%?c5U/$  
承兑||认付acceptance pSzO)j  
}3Mnq?.-  
VY@6!
9G  
-VO&#Mt5u  
单张承兑general acceptance { +$zgg  
Q8~|0X\
.g  
qoo+=eh!  
-%g$~MZ?'  
有条件承兑qualified acceptance DUAI  
!97k  
 s_p\ bl.  
S=N3qBH6  
附条件认付conditional acceptance z+k[HE^S  
$BPTk0Y  
KcK,%!>B  
$r'PYGn  
部分认付partial acceptance   n;F/}:c_a