[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。   "';'*x  
会计报表statement of account uRKCvsisX  
sf]y\_zU  
jNV2o  
+}X?+Epm  
往来帐目account current )]!Ps` ,u  
_n2PoE:5@P  
tq?lF$mM:  
%FQMB   
现在往来帐||存款额current accout @dcT8 YC  
R)t"
`'6|  
N<:
5 r  
J /'woc  
销货帐account sales S)z jfJR  
3~BL!e,  
%WCA?W0:4  
i)\`"&.j>N  
共同计算帐项joint account ;k/y[ x}  
}3Pz{{B&+O  
UKQ,]VC  
} O9q$-8!  
未决帐项outstanding account h/`OG>./  
{J%hTjCw  
Q$W0>bUP  
Xcicqywe?  
贷方帐项credit account||creditor account n w @cAv  
|v}"UW(y  
'+Dn~8Y+ 9  
G!oq ;<  
借方帐项debit account||debtor account D*`|MzlQ  
WYwsTsG{_  
?)7uwJsH  
09eS&J<R  
应付帐||应付未付帐account payable @h X  
>c\'4M8C
z  
T %KZV/  
4CS9vv)9R  
应收帐||应收未收帐account receivable -Duy:C6W  
G|Ic6Sd  
AGn:I??  
[sTr#9Z  
新交易||新帐new account De4UGX  
wQ*vcbQX*  
hv}rA,Yd  
wtetB')yD  
未决帐||老帐old account %U)/>Z  
`z-4OJ8~  
cG,B;kMjo  
NM/?jF@j*  
现金帐cash account RhnSQe  
{IYfq)c  
z6B/H2  
^T)HRT-k  
流水帐running account d%8 1}4f:  
CwTx7 ^qa  
782be-n  
bAeC=?U  
暂记帐||未定帐suspense account /lx
\9S|  
vO%n~l=  
Iujly f  
$s4rG=q  
过期帐||延滞帐overdue account||pastdue account :f ybH)*  
05LVfgJ'q  
:qc@S&v@]  
~{0:`)2FQ  
杂项帐户sundry account 5.]+K<:h"A  
{^Vkxf
]  
hewX)  
X~sl5?  
详细帐单||明细表detail account y!6B Gz  
5CueD]  
0_}OKn )J  
iP~5=  
呆帐bad account @R_a'v-  
7u6o~(  

n&D< l '4  
f/~"_O%  
会计项目title of account '+?AaR&p?  
a57Y9.H`o  
=GL}\I  
j5|_S QOmt  
会计薄||帐薄account-book |o6 h:g  
VJDF/)X3$  
z~L''X7g  
sD7Qt  
营业报告书||损益计算表account of budiness||business report wV+ W(  
Sav]Kxq{  
@HxEp;*NH"  
od{Y` .<  
借贷细帐||交验帐account rendered TUIj-HSe  
y{,HpPp#o  
{^i73}@O  
pzbR.L}'D  
明细帐account stated $HF. 0
2{|  
8;ke,x  
5DK>4H:  
o%i^t4J$e  
与…银行开立一户头to open an account with O%H_._#N`  
G+stt(k:  
}=z_3JfO  
[4"1TyW  
与…银行建立交易to keep account with QM2Y?."#  
WjW+EF8(  
uMh[Ht^.  
p @&>{hi@  
继续记帐to keep account 9
h>nP8  
Rq )&v*=  
gELku .  
MP(R2y  
与…有交易to have an account with l qn7$
 
{YC!pDG  
k__iJsk  
=.(yOUI  
作成会计帐||有往来帐项to make out an account with G#gUd'=M  
-G e5g Q=  
$m,gQV~4  
)uC],CbW{  
清算||清理债务to make up an account !O6e,l  
nDuf<mw  
NUbw]Y90~  
_*7h1[,{f  
清洁帐目||与…停止交易to close ones account with 9]fhH  
usH9dys,  
oW(lQ'"  
0{^vqh.La  
结帐to close an account T]-yTsto  
%tul(Z~<1  
 N-`Vb0;N  
Se<]g$eK?5  
清理未付款to ask an account||to demand an account XTEC0s"F  
.) uUpY%K^  
Z>gxECi  
w`=_|4wFw  
结清差额to balance the account with Hy^Em  
>$SP2(Y~  
G6(kwv4  
?j;e/r.  
清算to settle an account||to liquidate an account||to square an account \95qH,w)T  
I$/*Pt];  
/_<`#?5T(
 
B!-hcn]y  
审查帐目||监查帐目to audit an account psyxNM=dN#  
kP~'C'5Ys  
,Tc3koi  
<6QG7i  
检查帐目to examine an account YL-/z4g  
_a1 =?  
28FC@&'H  
E}AOtY5a  
转入A的帐户to charge the amount to As account N`XJA-
DE  
U"$Q$ OFs  
W9n0Jv  
@)s;u}H  
以计帐方式付款to pay on account $* 1?"$LN  
&7z79#1NS  
IN=pki|.  
pm$2*!1F(  
代理某人||为某人on ones account||on account of one &7Frg`B&:  
e~R; 2bk  
:K
.%^ag=j  
f0p+l-iEv  
为自己计算||独立帐目on ones own account !<r+h,C  
X8~dFjhX  
>dKK [E/[d  
j1_ E^  
由某人收益并负风险on ones account and risk||for ones account and risk 7pMl:\  
y_O[r1MF  
Dy6uWv,P  
(t&]u7Atr  
由某人负担for ones account||for account of one Y.` {]rC  
=B4,H=7Spf  

 aEUC  
mr:;Wwd  
按某人指示||列入某人帐户by order and for account of one X-1<YG  
&:}e`u@5|  
L%](C  
zogtIn)  
列入5月份帐目for May account KHwzQ<Z3  
i`[5%6\"&  
C!Cg.^;  
50!/%  
编入某中帐项下to pass to the account of||to place to the account of *9:oTN  
tP; &$y.8  
)aoB-Lu  
D|-^}I4  
寄出清算书to send in an account||to send in render an account &8'.Gwm}  
iVq4&X_x  
&<I*;z6%t  
(<sZ8n=AD  
支票薄cheque book A ?"(5da.  
xlPUum-o  
Bvzu{B%  
6o@}k9AN  
支票陈票人cheque drawer '[#a-8-JY_  
49f- u  
)"?6EsSF  
#_yQv?J  
持票人cheque holder |8I
#`  

IOA"O9;  
,h21 h?6  
3wXmX  
不记名支票cheque to bearer||bearer cheque 0_yE74i  
lB!`,>"c  
TR!^wB<F  
!_GY\@}  
记名支票||认人支票cheque to order ?wE@9g A  
=PHl|^  
/64jO?mp  
~ILig}I  
到期支票antedated cheque H+ra w/"  
9tZ)#@\  
N;,?k.vU  
v-6"*EP  
未到期支票postdated cheque /UeLf$%ZW  
-1Y9-nn[m  
v+-f pl&  
eeIh }t>[  
保付支票certified cheque N[4v6GS  
t}
-[^|)7  
{#q']YDe`  
"sLdkd}dj  
未获兑现支票，退票returned cheque Li ,B,  
mhT
pR0  
C("PCD   
Tk
s;,C  
横线支票crossed cheque :PtpIVAosg  
%VYQz)yW  
Lm+!/e  
'G 6TSl  
普通横线general crossing 3_=~7B) 8  
f uojf+i  
<'A>7M~h?*  
*nNzhcuR  
特别横线special crossing Mq) n=M  
Myss$gt}  
Q0~5h?V'  
PK1j$&F  
空白支票blank cheque 8)/i\=N3;  
2rHw5Wn]~  
iU^ 4a  
4W8rb'B!Ay  
失效支票，过期支票stale cheque  l|`FW  
':#?YQ}2  
47I:o9E  
Fk D  
普通支票open cheque "@B!5s0  
z.16%@R  
]i*q*]x2u  
rh2pVDS  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^vm[`M  
[rqe;00]  
Y~1}B_  
:b>Z|7g?  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ($(6]?J(?7  
tYIHsm\b  
DGY#pnCu  
$m/-E#I#Z  
支票换现金||兑现to cash a cheque n ! qm  
cb&y8!ci~  
3M{!yPlj  
T~$ePVk>L  
清理票款to clear a cheque nR/; uTTz  
80$P35Q"  
1W~-C B>  
+C;ZO6%w  
保证兑现to certify a cheque Y=X"Y H|  
5!#"
8|oY  
E E?v
~6"&  
"W6nW  
填写支票数额to fill up a cheque yG&kP:k<  
qU8UKIP  
q<>2}[W  
*" <tFQ  
支票上划线to cross a cheque ,<hXNN  
UTA0B&aB  
JmNeqpbB`w  
:&yRvu  
开发支票to make out a cheque 1ISA^< M  
SUD]Wl7G`r  
JoW*)3Z  
6AU
zS4O  
签发支票，开立支票to draw a cheque||to issue a cheque QZ{&7
mc>  
x|0Q\<mEe  
b("CvD8  
{DNc7G  
透支支票to overdraw a cheque @PwE om
`a  
ZfT%EPoZ:  
!P@u4FCs  
b]RCe^E1  
背书支票to endorse a cheque 8e>;E  
?;)(O2p  
0O-p(L=  
;x^&@G8W`  
请付票款||清付票款to pay a cheque||to honour a cheque RB/[(4  
*XH?|SV  
EVO5+  
IUd>jHp`6  
支票退票to dishonour a cheque 4n3QW%#  
6/4OFvL1  
tB(Q-c  
VPN@q<BV  
拒付支票to refuse a cheque f~Kl n
^  
q<c ).
4  
KD,b.s  
\!cqeg*53  
拒付支票to stop payment of a cheque [Hd^49<P2  
}GkEv}~t  
$,i:#KT`  
; UrwK  
提示要求付款to present for payment ?\vJ8H[bD  
=Rb,`%  
Kjz,p^Y\  
(|U+(~PJ  
见票即付持票人payable to bearer GQ8I |E  
K?I@'B'  
t:=Ui/!q  
Nq*\
{rb  
支付指定人payable to order a* SJHBB  
*[.\S3K`  
$%1[<}<  
2Y wV}  
已过期||无效out of date||stale SF.,sCk  
h)y"?Jj  
$~D`-+J  
HwU \[f  
请给出票人R/D||refer to drawer ;7m>40W  
kJDMIh|g  
;U20g:K  
#ml
lVQ  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "r"Y9KODm  
ny=CtU!z  
PI{sO |  
-CL
7^  
文字与数字不一致words and figures differ c&0IJ7fZG  
&)bar.vw/  
/u # 9M {  
p^L6uM  
支票 L\-T[w),z7  
hlUF9
}  
时间已过account closed RIJBHOa  
"jeJV,%  
Hfc^<q4a.  
! prU!5-  
更改处应加盖印章alterations require initials 1/&j'B  
*:&fw'vd,  
CiMy_`H  
iOJgZuP  
MnX2
sX|  
F5MWxAS,>  
时间已过effects not cleared gsU&}R1*h  
W B!$qie\  
.qVdo+M%F  
=
} vG|  
停止付款payment stopped Vm6^'1CY  
"n8_Ag@r  
RuXK` ySv  
| Pj _L`G  
支票毁损cheque mutilated (+^1'?C8  
IsRsjhg8x  
KX9ZwsC0  
Z2$-},i  
汇款||寄钱to remit||to send money -_4! id  
F(XWnfUv  
2#E;5UYu  
yGD0}\!n  
寄票供取款||支票支付to send a cheque for payment u5,IH2BU  
ntF(K/~Y  
f a\cLC  
k,@1rOf  
寄款人a remitter tP:x x2N_  
o3W5FHFAv  
CY7REF  
;J5oO$H+68  
收款人a remittee d")r^7  
|BW956fBU  
my} P\r.  
1/f vk  
国外汇票foreign Bill @eMyq1ZU  
Kp&d9e{ Yc  
.6'T;SoK>  
Fj&vWj`*  
国内汇票inland Bill hT Xc0  
DMf9wB  
]':C~-RV{  
s e1ipn_A  
跟单汇票documentary bill au7BqV!uL  
y7w>/7
q  
w%ip"GT,  
stDn{x.
 
空头汇票accommodation bill Th

8Q~*v  
rcbi
xOT  
1";~"p2(  
$_ NaxV  
原始汇票original bill +amvQ];?Q8  
zH_q6@4  
ECSC,oJ  
m&%N4Q~X>  
改写||换新票据renewed bill YW'Y=*  
Tc IUo!:z  
 h43k
 
F0!r9U((  
即期汇票sight bill||bill on demand F?dTCa  
kQb0pfYs  
eGE%c1H9a  
|'J3"am'  
…days after date||…days after date…日后付款 cshUxabB  
zZRqb/20  
c]LH.  
!of7]s  
…months after date||…months after date…月后付款 }
E=kfMu  
~\/ J&  
Zb1v  
'l}3Iua6qk  
见票后…日付款…days after sight||…days sight _+. t7q^  
sDF J  
Kzm_AHA)  
#[si.rv->  
见票后…月付款…months after sight||…months sight a} /Vu"  
gPfaiVY  
< d]|5  
r" D|1  
同组票据set of bills lz*PNT{E  
nFP2wvFM  
M{S7ia"s  
i~.[iZf|  
单张汇票sola of exchange||sole of exchange }/LYI  
ZJ4"QsF  
%,^7J;  
VgdkCdWRm_  
远期汇票usance bill||bill at usance m^=, RfUUd  
06`__$@h  
\w:u&6,0O  
`%=Jsi0.Nq  
长期汇票long bill 8iCIs=06  
<r kW4  
7^; OjO@8  
KZE.}8^%D  
短期汇票short bill e!8_3BE  
6?lg 6a/eO  
R',
w~1RV'  
I%&9`ceWY  
逾期汇票overdue bill :}-u`K*  
0 mQ3P.9  
H>]z=w~  
|x4yPYBL  
宽限日期days of grace ~ /[Cgh0  
V588Leb?  
YfalsQ8  
pxbNeqK@p  
电汇telegraphic transfer （T.T） '2tEKVb  
oD7H6\_  
[0LqZ<\5  
g #
:XN  
邮汇postal order||postal note （Am.）||post office order||money order v;Dcq  
Fs|;>Up0  
&>jkfG  
AN>`M?EQ  
本票promissory note （P/N） J*Hn/m  
d{hYT\7~1(  
8?YW i  
9c^EoYpy-  
押汇负责书||押汇保证书letter of hypothecation v6VhXV6$|  
9O Q4\  
 ]mj+*l5  
O}-7 V5  
副保||抵押品||付属担保物collateral security Mh|`XO.5I  
%MJ
7u}  
\.a .'l  
@qDrTH]5  
担保书trust receipt||letter of indemnity `.W;ptZ6  
F"H!CJ
Ju&  
w2+]C&B*  
X-,y[ )  
承兑||认付acceptance f5%&  
}tZAU\z
 
a~7osRmp0  
fti|3c  
单张承兑general acceptance Nj_sU0Dt  
X@&uu0JJ  
3x0wk9lND  
F\R}no5C  
有条件承兑qualified acceptance emB D@r  
--YUiNh
h  
j~H`*R=ld#  
<M?#3&5A  
附条件认付conditional acceptance $jm<' 4  
)hW {>Y3x  
('-}"3  
cu^*x/0,  
部分认付partial acceptance   Sc$wR{W<: