[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。   +!O-kd
 
会计报表statement of account M?@pN<|  
y\PxR708  
:L$4*8@`+  
:7b-$fm  
往来帐目account current t 1i(;|8|  
3N4.$#>#9@  
m4/er539T  
*HlDS22  
现在往来帐||存款额current accout j}WByaZ&  
(JZ".En#X  
w]!0<  
v3^|"}\q5  
销货帐account sales NPJ.+
ph  
{NQoS"  
@.9I3E-=  
H OPqxI(k  
共同计算帐项joint account A t9X]t  
.[j%sGdKl  
;u!?QSvb  
uP|FJLY  
未决帐项outstanding account RU_L<Lpi  
n9oR)&:o  
Y 1\K;;X  
Xr_pgW |  
贷方帐项credit account||creditor account n[" 9|  
_l&ucA
 
WZ~> BM  
Mg? L-C  
借方帐项debit account||debtor account b X,Siz:F  
%e=!nRc  
KH<v@IJ\  
u-><}OVf~  
应付帐||应付未付帐account payable Ci\? ^  
.Ff_s  
DeQDH5X"  
Tov&68A~e  
应收帐||应收未收帐account receivable <DmTj$  
+/cg w,  
YoSQN
/Z  
;z>p8N  
新交易||新帐new account jD9lz-Y@  
,2zKQ2z  
HeS'~Z$  
V SAafux  
未决帐||老帐old account |]ucHV  

{;n0/   
>t#\&|9I  
nVOqn\m-  
现金帐cash account #7W.s!#}Dd  
!J^tg2M8:  
?r3e*qJGn  
W~dE   
流水帐running account r{ @
`o@q  
KH}t:m+h  
RVF F6N^  
r8v:|Q1"  
暂记帐||未定帐suspense account >q9{  
6>B \|  
9d\N[[Vu]R  
rPTfpeqN)  
过期帐||延滞帐overdue account||pastdue account !: |nI77|  
AbY;H  
- L`7+  
Oz>io\P94  
杂项帐户sundry account [%~NM/xu<  
}x0Z( `  
i+ic23$4M  
aBlbg3q  
详细帐单||明细表detail account JtmQzr0>  
-\,VGudM}  
065A?KyD  
9 z*(8d  
呆帐bad account RKk"  
gA+YtU{z  
*vs~SzF$  
"1%*'B^}bw  
会计项目title of account Sf/W9Jw  
cVg$dt  
Q)dT(Td9~  
<P
QRd  
会计薄||帐薄account-book uXNp!tY  
:BDviUC7Z  
va+m9R0  
jl@K!=q  
营业报告书||损益计算表account of budiness||business report 9OZ>y0)K~  
!Bncx`pl  
n|Ma&qs  
n}5x-SxS0  
借贷细帐||交验帐account rendered buc*rtHfA  
-faw:  
Tvrc%L(]  
!Iko0#4i  
明细帐account stated 0gi}"v  
ds')PIj  
`#<eA*^g5  
/0!$p[cjm  
与…银行开立一户头to open an account with 8fEAY
RGd  
W7 ]mfy^  
! $XO U'n  
bY&YSlO  
与…银行建立交易to keep account with J ZNyC!u  
ugRV5bUk  
KK .cDAR  
rZ 6@b  
继续记帐to keep account DW4MA<UQ  
i&5!9m`Cw  
q
G*_w RF  
2nYiG)tg  
与…有交易to have an account with =mAGD*NK u  
6yi/&#YM  
ua!D-0  
25w6KBTe;:  
作成会计帐||有往来帐项to make out an account with ~.!?5(AH8z  
5 u
"nxT   
>4#tkv>S.  
H|x k${R`  
清算||清理债务to make up an account 0sY#MHPT&  
?n73J wH  
F^[M  
P'gT6*an,"  
清洁帐目||与…停止交易to close ones account with n9wj[t1/  
}$ w4SpR  
5Bzuj`  
Ho:}Bn g  
结帐to close an account #{?m  
E)RI!0Ra  
e(4bx5<*  
mp muziH  
清理未付款to ask an account||to demand an account _TV2)  
Qdh"X^^  
B44]NsYks~  
\qRjXadj  
结清差额to balance the account with l6yB_M
  
'aLPTVM^  
[%7IQ4`{  
Z={UM/6w  
清算to settle an account||to liquidate an account||to square an account IZzhJK M1V  
zvWO4\  
~mHXz  
'JJ1#kKa  
审查帐目||监查帐目to audit an account <7@mg/T  
Fwg#d[ :u  
/5a$@%  
WX+< 4j  
检查帐目to examine an account EXv\FUzo  
kJVM3F%  
4UkP:Vz:  
WXRHG)nvL  
转入A的帐户to charge the amount to As account Z^jGT+
2  
*S,v$ VX  
l; "ub^AH  
W ??;4  
以计帐方式付款to pay on account P6.)P|n7=  
F&>T-u-dog  
S
"I#>^  
(UbR%A|v;  
代理某人||为某人on ones account||on account of one K gR1El.r  
)<
X=z  
?Xy w<fMQ  
*q\HFI  
为自己计算||独立帐目on ones own account L|dab{9  
IIYX|;1}X  
P\Pc/[ Z7  
Y9\]3Kno  
由某人收益并负风险on ones account and risk||for ones account and risk W]C_oh  
q(w1VcLZ  
R|cFpRe  
W0p#Y h:{_  
由某人负担for ones account||for account of one [rD+8,zVm  
$j$\ccG  
H>@JfYZ0  
>TH-Q[  
按某人指示||列入某人帐户by order and for account of one b[QCM/  
^mQ;CMV  
h|$zHm  
T-<>)N5y  
列入5月份帐目for May account [57V8%  
$! f z~  
&B{Jxc`VA  
sf|_2sI  
编入某中帐项下to pass to the account of||to place to the account of JXRmu~W~l  
/3"e3{uy  
b ?=  
*/fs.G:P  
寄出清算书to send in an account||to send in render an account  T`(;;%  
PgGrk5;  
)BM WC k  
Z7k1fv:S^  
支票薄cheque book cfO^CC  
7J)Hwl  
b(.o|d/P  
:\ON+LQr  
支票陈票人cheque drawer &<[]X@ bY  
e[|p0 ,Q  
hVQ+ J!qD  
mF$jC:Tb  
持票人cheque holder $`+~QR!h  
XV0<pV>  
?!Th-Cc&m  
jv?aB   
不记名支票cheque to bearer||bearer cheque JUUF^/J  
[{d[f|   
Y/ Gswcz  
/Va&k4  
记名支票||认人支票cheque to order u9y-zhj_$  
6nhfI\q3wY  
hPCSLJ  
"}y3@ M^  
到期支票antedated cheque /=O+/)l`  
D%";!7u  
c]/O^/  
?X5glDZ$  
未到期支票postdated cheque ;7hX0AK  
l{7Dv1[Ss  
@bVh?T0~F,  
4UX]S\X  
保付支票certified cheque pZ|nn  
)jQe K  
3=eGS  
9FR1Bruf  
未获兑现支票，退票returned cheque 2%No>w}/2  
n46PQm%p  
(>@syF%PB  
D;;o  
横线支票crossed cheque cDh4@V  
~bm2_/RL  
l Ib >t  
-|iA!w#31  
普通横线general crossing '\vmfp=  
vpr @  
m{=~|I  
`OpC-Z&  
特别横线special crossing i?s&\3--Y  
:!*;0~#  
:?o f./Df|  
y0y;1N'KK  
空白支票blank cheque 0 6v5/Xf  
yl;$#aZB  
z@S8H6jM)S  
U3R`mHr0  
失效支票，过期支票stale cheque +sq,!6#G  
fw~%^*  
\iTPJcb5  
HFCFEamBMP  
普通支票open cheque o9SfWErZ  
KV&_^xSoh|  
FO)nW:8]  
n[p9$W`  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >IydXmTy  
ofhZ@3  
[g 68O*  
\(7#N<-  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /01(9(  
w+TuS).  
vh{1u  
B(T4nH_k  
支票换现金||兑现to cash a cheque 0JWD] "  
yDBgSO{d  
!urd $Ta  
we).8%)'  
清理票款to clear a cheque Fm+)mmJP  
J+*Y)k  
f$*9 J  
k |aOUW  
保证兑现to certify a cheque ?fX8WRdh  
!(AFT!  
qk{UO <  
`pS)qx.a  
填写支票数额to fill up a cheque ^RDXX+  
Kpbber  
P\4o4MF@K  
V<I${i$]0  
支票上划线to cross a cheque c15^<6]g  
+OP:"Q_#  
D`@U[`Sw  
z:,!yU c  
开发支票to make out a cheque +}Wo=R
}  
FQ ^^6Rl  
%l P   
bM_(`]&*  
签发支票，开立支票to draw a cheque||to issue a cheque 5'[X&r%#  
!oRm.cO  
v-aq".XQ  
C+IE<=%F  
透支支票to overdraw a cheque 5}aC'j\  
xE[tD? M{  
8$olP :d  
%*; 8m'  
背书支票to endorse a cheque 9 3I9`!e  
\} Szb2  
&H>dE]Hq,  
6df&B .gg  
请付票款||清付票款to pay a cheque||to honour a cheque 6M|%nBN$|  

F}4 0  
*N+aZV}`Z  
1![
bu  
支票退票to dishonour a cheque @z RB4d$  
lfG's'U-z  
Q 8E~hgO  
V1U[p3J-S  
拒付支票to refuse a cheque NX", e=  
muq|^Hfb  
-+Dvyr  
^( VB5p  
拒付支票to stop payment of a cheque P!ICno6[e  
aRP+?}b">  
uQ1;+P:L  
`3n*4Lz  
提示要求付款to present for payment ]V("^.~$+C  
rq?x]`u   
Qeog$g.HI  
(}8 ;3pp  
见票即付持票人payable to bearer H)+kN'J  
]vFmY  
<\mc|p"  
qnRz
s  
支付指定人payable to order 9Q1GV>j>B  
.?j
8{>  
KYW1<Wcp  
nd1*e  
已过期||无效out of date||stale DNe^_v)]|  
@>j \~<%  
*xC '  
4BtdN-T}b  
请给出票人R/D||refer to drawer o>tT!8rH  
`:4cb$  
:wAB"TCt0  
AUV$ S2  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~.PYS!" +  
0/]vmDr  
1ouTZ'c?  
F#wa)XH
 
文字与数字不一致words and figures differ /GaR&  
c y$$}  
N 8vl< Mq  
,oe{@z{*@  
支票 o7 seGw<$X  
[9^e u>)A  
时间已过account closed X>>rv lDN  
W'$~mK\  
L]}|{<3\  

]H[\~J  
更改处应加盖印章alterations require initials ?Gfe?  
5i?U-  
[_-K  
N!,l4!M\N  
Hkt'~L*   
Oa .%n9ec  
时间已过effects not cleared /K<Nlxcm  
Nj\WvKG  
IW
gC6)n@n  
@~ L.m}GF  
停止付款payment stopped Yw<:I&  
R[;Z<K\Nn?  
Y<XDR:]A,  
0oMMJ6"i   
支票毁损cheque mutilated 48`<{|r{  
8hg(6 XUG  
Vp$ckr  
r%9Sx:F  
汇款||寄钱to remit||to send money B!v1gh  
CHB{P\WF  
kuaov3Ui  
O7sn>uO  
寄票供取款||支票支付to send a cheque for payment j@2 hI,+  
[PT_y3'%  
fZO/HzX  
@:I/lg=Qd  
寄款人a remitter  ?`>yl4  
V2.K*CpZ7  
10&A3C(E  
Zn//u<D  
收款人a remittee f@mM&e=f  
\=<.0K A~  
>Z%^|S9  
0&x)5^lG  
国外汇票foreign Bill Cu]X &l  
tWFJ
x}H  
|7-tUHMo[  
T

Bco  
国内汇票inland Bill ^5+-7+-S  
ajAEGD2Zq  
!QovpO">z  
ElAG~u?  
跟单汇票documentary bill Yq_zlxd%F  
UPC& O  
o%.cQo=v*
 
QI-3mqL  
空头汇票accommodation bill rdRX  
x1~`Z}LX0  
:FSkXe2yy0  
pLU>vQA  
原始汇票original bill 9=SZL~#CE  
%WNy=V9txp  
w  <ID<  
1\p
[mN  
改写||换新票据renewed bill [ I

9d  
P<hqr;  
K02./ut-  
vC7sJIch2<  
即期汇票sight bill||bill on demand 9`muk  
]V_ 9[=%  
#E1*1E  
-|lnJg4
 
…days after date||…days after date…日后付款 OL>/FOH:Fx  
$ ]HIYYs  
Oq("E(z+f  
T^'i+>F!w  
…months after date||…months after date…月后付款 -=RXhE_{  
Rl ~Tw9  
7~',q"4P/_  
&~&i >  
见票后…日付款…days after sight||…days sight t^'1Ebg  
sDiYm}W  
?|33N
p)  
pkoHi'}}$  
见票后…月付款…months after sight||…months sight ,'j5tU?c  
(_T&2%  
TuU.yvkU  
nxt1Y04,H  
同组票据set of bills "@ n$(-.  
Cur)|  
+[F8>9o&  
,rd+ dN  
单张汇票sola of exchange||sole of exchange DXUI/C f  
8
+gn Wy  
gUMUh]j  
5v3B8 @CsA  
远期汇票usance bill||bill at usance ;i]c my  
s0:1G -I  
s)V
^_@Z9  
&ke4":7X  
长期汇票long bill q\,H9/.0k  
}S&{ &gh  
E.}Zmr #H  
QZ6M,\  
短期汇票short bill pUmB h  
ji2#O.  
^j` vk  
5
&>(|Y~I  
逾期汇票overdue bill jK{MU) D+  
\Q6Ip@?  
':,LZ A8A  
Qhr:d`@^]  
宽限日期days of grace SbZk{lWcq  
L.R  
\!PC:+uJ  
NOx| #  
电汇telegraphic transfer （T.T） kC+A7k6  
#0R;^#F/  
=4[zt^WX"  
ReRRFkO"2  
邮汇postal order||postal note （Am.）||post office order||money order L?P8/]DGp  
a'\`Mi@rb  
n33SWE(  
gk&?h7P"<  
本票promissory note （P/N） <7p2OPD  
!y),| #7P  
HwcGbbX)  
My ^pQ]@  
押汇负责书||押汇保证书letter of hypothecation _CZ*z  
&F:7U!  
'W#<8eJo  
LDNp
EX~  
副保||抵押品||付属担保物collateral security nuQ"\ G  
8(A:XQN"h  
j7W_%Yk|E  
1a'JNe$  
担保书trust receipt||letter of indemnity 2P|-V};9  
}'{(rU  
WULj@ds\~
 
Ue%0.G|<W  
承兑||认付acceptance BgRiJFa.d[  
A@#dv2JzP  
JWBWa-  
j]P|iL  
单张承兑general acceptance nQ+{1 C  

U` U/|@6  
FYj3! H  
7#&sG  
有条件承兑qualified acceptance ]_
Qc}pMF&  
jPd<h{js  
Vs"Z9p$U  
qM`SN4C  
附条件认付conditional acceptance Y~CS2%j  
QXrK-&fju  
wHCsEp(  
L{=z}QO  
部分认付partial acceptance   i^> RjR