[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。   1?,C d  
会计报表statement of account ]aYuBoj  
(SByN7[gb  
?B<.d8i  
S(_ DR8  
往来帐目account current Xi!e=5&Pa  
u"DE?  
&a'LOq+r'  
Tb{RQ?Nw'  
现在往来帐||存款额current accout S]Aaf-X_  
}|l7SFst  
x::d}PP7  
}U|Vpgd!  
销货帐account sales { 5c]\{O?[  
m1M6N`f  
c~!ETwpHQ  
r"dR}S.Uf  
共同计算帐项joint account i\=I` Yn+  
T[2<_nn=  
8[
:G/8VI  
ul!q)cPb{  
未决帐项outstanding account otQ G6  
C2yJ Xi`$  
{HjJ9ZGQ  
C#L|7M??;  
贷方帐项credit account||creditor account fP llN8n  
kR{$&cE^  
kA9k^uR/  
SME]C')7  
借方帐项debit account||debtor account kkXe=f%  
6sT(t8[  
N[N4!k )!$  
bl\;*.s'  
应付帐||应付未付帐account payable fr&p0)85>B  
;

Pvnhy  
3A\Z]L  
X,D ]S@  
应收帐||应收未收帐account receivable l|M|;5TW  
N]&hw&R{Q  
l`a_0  
iDYm4sY  
新交易||新帐new account 9fsc>9  
fyxc4-D  
,Bj]j -\Y  
gBZNO! a,d  
未决帐||老帐old account ^cuH\&&7  
zbfe=J4c  
X7?j90tH  
k7M{+X6[  
现金帐cash account S(0JBGC  
ri4:w_/{,Y  
OXZx!h  
EF;B)y=  
流水帐running account AG"iS<u  
L5CnPnF  
&uI33=  
qipS`:TER  
暂记帐||未定帐suspense account %cASk>
^i  
${`q
!  
C}\kp0mz  
p E$*[IvQ'  
过期帐||延滞帐overdue account||pastdue account `!ZkWF6  
R9UC0D:-x  
Pt'=_^I o  
0\+$j5;  
杂项帐户sundry account #q8/=,3EG  
J~ wu*x  
8DFq eY0S  
=.,XJIw&  
详细帐单||明细表detail account 5xa!L@)`wF  
Vc+~yh.)  
E&Sr+D aPD  
am/D$
(l1  
呆帐bad account A$?o3--#]G  
4ZB]n,pfT  
~!_UDD  
2t7=GA+j  
会计项目title of account DXK\3vf Ot  
B&}lYo  
{<i(aq
?  
<g, 21(bc  
会计薄||帐薄account-book 8_3WCbe/  
t`1~5#?Du(  
vb`:  
9W j9=  
营业报告书||损益计算表account of budiness||business report xww\L &y  
pWKI^S  
~)5k%?.  
WctGhGH  
借贷细帐||交验帐account rendered YW"nPZNPy~  
^;@!\Rc  
c32"$g  
4n%|h-!8  
明细帐account stated &]c7<=`K"  
C6d#+  
,;yaYF6|/  
axv-UdE;  
与…银行开立一户头to open an account with pzU:AUW  
\G6V-W  
Q|Nw @7$`  
epP_~TU  
与…银行建立交易to keep account with ' &Nv|v\V  
DhG{hQ[[  
Vtk}>I@%  
s_6Iz^]I  
继续记帐to keep account ShOB"
J-  
q&,uJo  
 FOqD  
T"E%;'(cp)  
与…有交易to have an account with Rtai?  
mm N$\2  
qwo{34  
&9xcP.3  
作成会计帐||有往来帐项to make out an account with :Z]\2(x  
x!UGLL]_M  
a1ai?},  
X&
,a=#C^  
清算||清理债务to make up an account ak(P<OC-  
 "-G&]YMl  
N ^H H&~V  
S?Uvt?  
清洁帐目||与…停止交易to close ones account with Ft8ii|-  
g+=f=5I3  
f
Jn4'Q*U  

m_UzmWF  
结帐to close an account 1(4IcIR5T;  
?gS~9jgcd  
_u;34H&/  
_"qX6Jc  
清理未付款to ask an account||to demand an account \Qz
 
_\AT_Zmy  
HE3x0H}o>  
ra{HlB{  
结清差额to balance the account with w5mSoKb  
&P
>a  
$p.0[A(N  
L%4Do*V&  
清算to settle an account||to liquidate an account||to square an account )H<F([Jri  
@.
KFWAm  
YGkk"gFIA  
['@R]Si"!  
审查帐目||监查帐目to audit an account ](^BQc  
],Y+|uX->  
}U$p[Gi<  
vce1'aW  
检查帐目to examine an account 19^B610  
W$u/tRF  
@4j!M1}4  
|?<r  
转入A的帐户to charge the amount to As account F0+@FS0  
c`!8!R  
Ec|5'Kz]  
__,}/|K2  
以计帐方式付款to pay on account 98t|G5  
m-}6DN  
F$H^W@<w  
SR&'38UCe  
代理某人||为某人on ones account||on account of one -'::$ {  
aZYs?b>Gm  
"pkn  
~(d#T|ez  
为自己计算||独立帐目on ones own account #6qLu  
HXRK<6k$  
c^ BeT;  
? Eh)JJt  
由某人收益并负风险on ones account and risk||for ones account and risk "(SZ;y  
[}=/?(5  
jRo4+8  
aG/L'we R  
由某人负担for ones account||for account of one St~a/Lq6  
agxR V  
Rac4a@hZ  
rJ_fg$.<  
按某人指示||列入某人帐户by order and for account of one rQD7ZN_ R  
'P<T,:z?  
9Y-6e0B:  
p+d?k"WN?  
列入5月份帐目for May account 7Ys\=W
1  
rD SUhO{V  
N"#=Q=)x  
%4HpTx  
编入某中帐项下to pass to the account of||to place to the account of 1r;.r|  
jCv%[H7  
0`l(c  
!)TO2?,^  
寄出清算书to send in an account||to send in render an account ]NgEN  
(.54`[2+L  
h"5!puN+  
{pW(@4U  
支票薄cheque book .jjvS  
[ZkK)78}k  
7e D<(  
dk4|*
l-  
支票陈票人cheque drawer !]z6?kU K  
L;s,xV  
3"J85V%h]n  
orzy&4  
持票人cheque holder a)GT\1q  
gzDNMM  
O
*zF` 9  
4P\?vz"  
不记名支票cheque to bearer||bearer cheque #GT4/Ej}W  
F
lQ(iv)P  
i VIpe  
dF/HKBJ  
记名支票||认人支票cheque to order 8o4?mhqV  
~)&im.Q4  
juc;]CHt'  
*yx n*B_xZ  
到期支票antedated cheque %1oG<s  
5U+a{oA  
t&99ZdE  
?y qTLj  
未到期支票postdated cheque 4S+sz?W2j  
J|A:C[7 2  
zgh~P^Z  
IJt8* cw  
保付支票certified cheque 7v^V]&&s  
XY1eeB-  
Lu@'Ee!>G  
E)=X8y  
未获兑现支票，退票returned cheque h (1 }g/  
1SYBq,[])  
+P?^Yx0d  
z1u1%FwOfM  
横线支票crossed cheque 6
#rj3^]  
$yA2c^QS  
$rG~0  
oTqv$IzqP  
普通横线general crossing U1wsCH3+n  
)+ss)LEC  
,B=;NKo  
&:"[hU  
特别横线special crossing ?Q X S?  
T@ecWRro  
7CKh?>  
Fl'+ C   
空白支票blank cheque LT ZoO9O  
i$:\,  
LgX"Qk&Ca  
3LaqEj  
失效支票，过期支票stale cheque $stBB  
iEJY[P1  
tL!R^Tf  
jml 4YaGZ  
普通支票open cheque &b#O=LF  
qd7 86~  
3:;2Av2(X.  
>sL"HyY#H  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +%hA6n  
DfNX@gbo  
!}gC0
dJ  
9Xv>FVG!  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ma<+ !*|   
pg.z `k  
cF7efs8u  
UF)4K3X  
支票换现金||兑现to cash a cheque ]hxE^/87  
^Cs5A0xo#s  
y~cDWD<h  
w
/`I2uYu  
清理票款to clear a cheque p+;[i%`  
#
$GDK
K  
xgi/,Nk '  
DhL]\ 4  
保证兑现to certify a cheque YRy5.F%?  
MU; L 7^  
) DzbJ}  
?>_[hZ  
填写支票数额to fill up a cheque O<1qU M  
Zljj  
].j;d2xT\  
g)<t=+a  
支票上划线to cross a cheque L;7x2&  
O+Zt*
jN;  
1%?J l~M  
J8T?=%?=  
开发支票to make out a cheque $LLy#h?V]  
` R;6]/I?  
q@i,$R  
b|cUKsL5  
签发支票，开立支票to draw a cheque||to issue a cheque i 
U^tv_1  
Hvn{aLa.  
zF6]2Y?k%  
F0O/SI(cA  
透支支票to overdraw a cheque _7AR2  
u'o."J^&'  
Wgt[ACioN  
HbRDa  
背书支票to endorse a cheque !z !R)6  
0$ -N  
;'.[h*u~<  
!);kjXQS?  
请付票款||清付票款to pay a cheque||to honour a cheque l@x/{0  
&uh|!lD  
=kp-[7  
X  8V^  
支票退票to dishonour a cheque q F\a]e  
cax]lO  
`wJR^O!e  
Q0)6 2[cMm  
拒付支票to refuse a cheque  [>IAS>  
akuV
9S  
6gLk?^.  
m"{D}(TA  
拒付支票to stop payment of a cheque 0]C~CvO  
pq 4/>WzE  
mCa[?  
U*. Wx0QM  
提示要求付款to present for payment +mReWf:o  
<<zYF.9L]  
u? a*bW  

#K|:BS  
见票即付持票人payable to bearer nM+(  
zj ;'0Zu  
<q V<dK&W  
@S/jVXA  
支付指定人payable to order !2)$lM1@J  
no*p`a *  
<1HbjRw  
-lKk.Y.}r  
已过期||无效out of date||stale @z8,XW }  
YQyf:xJ  
v !~lVv&  
G+^Q _w  
请给出票人R/D||refer to drawer }H!l@  
X>Cl{.  
wf4?{H
  
>4gGb)  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TA=VfA B  
`K.2&6xc  
/8\gT(@  
A4lh`n5%  
文字与数字不一致words and figures differ J2\%rb,  
N
r\[|||%  
t(-`==.R  
0ZY.~b'eu  
支票 >z'kCv
  
iXp*G52  
时间已过account closed P8lx\DA  
f;<qGM.#|  
W7k\j&x  
KLpe!8tAe  
更改处应加盖印章alterations require initials 1wX0x.4d  
"*E#4e[  
2f'3Vjp~G  
D -Goi-4  
W'l &rm@  
b5kw*h+/'h  
时间已过effects not cleared > YHwWf-  
-e6
~0%X  
&F4khga`^:  
oxN~(H)/ #  
停止付款payment stopped ;Kq/[$~0  
C -Q]f
 
}bQqln)#  
XG]ltSOy  
支票毁损cheque mutilated BU-m\Kf)  
0/7y&-/(  
xz1jRI$  
l+e L:C!  
汇款||寄钱to remit||to send money zmV5k  
\`:X37n)0q  
r;gtfX*  
bo]xah|."j  
寄票供取款||支票支付to send a cheque for payment OF^:_%c /  
[D[&aA  
S GAu.8Js  
}}AooziH9  
寄款人a remitter Y|eB;D
m1q  
=|lw~CW  
$is|B9B  
q9 GSUkb  
收款人a remittee f9A^0A?
c  
W2CCLq1
(  
?T+Uu  
E^uWlUb{  
国外汇票foreign Bill H
o3
$T  
K)m\x
zT/  
*h=|KOS  
"c[ D0{\{  
国内汇票inland Bill i *W9 4  
L B:wo.X  
y'ZRoakz)  
h?f)Bt}ry  
跟单汇票documentary bill &X0qH8W  
<I}O_:%  
!!NVx\a   
x.Sq2rw]V  
空头汇票accommodation bill bERYC|  
4%h@K(iN  
m2!y;)F0  
5ZG-3qj  
原始汇票original bill %G~f>  
J|k~e,C  
yqdhLX|Mk  
Za+26#g  
改写||换新票据renewed bill J1
,\Q<  
o<\CA[   
j5lSu~  
/\=syl  
即期汇票sight bill||bill on demand Zj )Bd*a  
jl# )CEx  
%xE9vN;  
&"vh=Z-  
…days after date||…days after date…日后付款 &5Ai&<q"p  
K1S)S8.EZ8  
zY@|KV"^r  
VG
LE5lP X  
…months after date||…months after date…月后付款 l`s_Id#  
>_ji`/d{  
VH&6Tm1  
%T3
L-{s5  
见票后…日付款…days after sight||…days sight e<_p\LiOS  
S^}@X?v  
Xne{:!btw  
52-Gk2dp  
见票后…月付款…months after sight||…months sight cC'{+j8-a  
w!{g^*R+!  
p#:.,;  
!o.l:Mr  
同组票据set of bills ht8%A 1|  
Ip}(!D|  
$i@~$m7d-  
5;=,BWU  
单张汇票sola of exchange||sole of exchange X9^a:
7(  
<&3qFK*9r  
ejYJOTT{^  
cX$ Pq  
远期汇票usance bill||bill at usance \hSOJ,{)U  
AhOvI{  
+(d\`{A  
a%2r]:?^?  
长期汇票long bill Fwn4c4-%  
;74hOHDS  
!QoOL<(){  
%zg&eFRHI  
短期汇票short bill ]m0MbA  
n,eO6X 4  
]kC/b^~+m  
u
 Q4
WM  
逾期汇票overdue bill -P+( =U  
T9enyYt%  
a%Ky;ys  
3RpDIl`0  
宽限日期days of grace '\ec ,&4Z  
Bor_Kib  
A!}Wpw%(/  
D@T>z;  
电汇telegraphic transfer （T.T） 3^kZydZCN  
&E.ckWf  
JCNZtWF  
B42.;4"T  
邮汇postal order||postal note （Am.）||post office order||money order U[9`:aV;  
:5? g<@  
f`@$saFD  
A-:58Qau+  
本票promissory note （P/N） N_TWT&o4  
cPe0o'`[  
Y= JfV  
d)m+Hc.  
押汇负责书||押汇保证书letter of hypothecation Y2i:ZP  
aML?$_6  
aNgaV$|2a  
Y4,~s64e  
副保||抵押品||付属担保物collateral security mx s=<  
H:x=v4NgsU  
f1F#U@U  
j["b*X`8G  
担保书trust receipt||letter of indemnity >jU. R;H5  
Tvr2K84l  
&d]%b`EXq  
QjMH1S  
承兑||认付acceptance ON~jt[  
"`Q~rjc$2  
@K`2y'#b  
F"xD^<i  
单张承兑general acceptance >pjmVlw?  
w[Ee#Yaj.-  
:Rc>=)<7  
nff&~lwhZ  
有条件承兑qualified acceptance e_6VPVa  
d
M"Suw  
!kZ9Ox9^  
1wpT"5B  
附条件认付conditional acceptance zk8s?$  
Wi_5.=  
s-]k7a2V  
3uO#/EbS  
部分认付partial acceptance   )`?Es8uW