[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。   um}%<Cy[  
会计报表statement of account *$6dNx  
BJ$\Mb##3@  
*?<yg
zX  
iQ7S*s+l5O  
往来帐目account current 8 mFy9{M  
Oh]RIWL  
9irT}e  
NJqjW  
现在往来帐||存款额current accout 4IUdlb  
NAnccB D!{  
#@^mA{Dt5  
s/cclFji]  
销货帐account sales BJ,D1E  
Z H1UAf  
f?P>P23  
;+6TZqklQ  
共同计算帐项joint account z<h?WsL  
MjrI0@R  
POl_chq  
J 6%CF2  
未决帐项outstanding account *F)+- BB  
:rcohzfa  
6&qT1nF1   
~;ZT<eCIA  
贷方帐项credit account||creditor account kE`V@F  
$6Az\Iu *  
=|Vm69  
S9@2-Oc  
借方帐项debit account||debtor account : l&g5  
9s9_a4t5  
I4RUXi 5  
fx#Krr@  
应付帐||应付未付帐account payable +61h!/<W  
3`%U)gCT5  
;"T,3JQPn6  
R|OY5@  
应收帐||应收未收帐account receivable 48p< ~#<W\  
8Vf]K}d  
0[
QVU,]<  
\'[C_+;X  
新交易||新帐new account c'Mi9,q  
'v?"TZ  
z!> H^v  
XxeyGs^%9  
未决帐||老帐old account 1*vt\,G  
Du7DMo=l  
x
|0@T?  
*s[bq;$  
现金帐cash account =T3O;i  
?x-:JME0  
jDKL}x  
CgxGvM4  
流水帐running account zhW.0:9 CR  
(w
/)u  
J*}Qnl+  
B(/)mB  
暂记帐||未定帐suspense account v[t*CpGd  
W{ js9$oJ  
-ZKo/N>6}  
/~nPPC  
过期帐||延滞帐overdue account||pastdue account ?jy6%Y#,i  
XeRbn  
DuzJQSv  
,LpGE>s  
杂项帐户sundry account #\LsM ~,  
~Q36lR  
,'>,N/JA  
B$)&;Q  
详细帐单||明细表detail account 9EIOa/*  
g2t'u4>  
b
8$(j2B~  
L-V+`![{  
呆帐bad account Th%2pwvER  
PY{])z3N  
v==]v2-  
h|OsT  
会计项目title of account N 
sNk  
b,MzHx=im  
%V2A}78  
r)Dln5F  
会计薄||帐薄account-book <~ 9a3c?  
8e{S(FZ7Ed  
AQR/nWwx  
s4uYp  
营业报告书||损益计算表account of budiness||business report  p; k7\7  
Kp.d#W_TX
 
^;[|,:8f7L  
F
9\T<  
借贷细帐||交验帐account rendered O>)Fl42IeD  
1NI%J B  
GR ^d/  
jXCSD@?]K  
明细帐account stated pjVF^gv,*  
;{%R'  
x.ZW%P1  
QW[ gDc  
与…银行开立一户头to open an account with \n}@}E L  
\ =(r6X  
kl/eJN'S  
 WPnw  
与…银行建立交易to keep account with ~[H+,+XLY+  
h:qt?$]J  
{@tqeu%IM  
THcK,`lX@  
继续记帐to keep account We51s^(  
5l]G1+  
o{n)w6P{R,  
-<MA\iSP  
与…有交易to have an account with >3\($<YDZM  
:\sz`p?EC  
yR|Beno  
|
:jka
 
作成会计帐||有往来帐项to make out an account with :#I7);ol  
40ZHDtIu<  
P_{jZ}y(  
|gP9
^B?3  
清算||清理债务to make up an account t!S ja  
S>y(3E]I  
njoU0 f1`  
Q+ tUxa+  
清洁帐目||与…停止交易to close ones account with &Ub 0o2+y  
RD1N@sHDKc  
,dZ&i!@?  
N~/D| ?P~2  
结帐to close an account f5p:o}U*  
xP+HdA2X  
tn@MOOPl  
F R%u1fi  
清理未付款to ask an account||to demand an account )08mG_&atL  
>^\}"dEvr  
XC NM  
:p6.v>s8  
结清差额to balance the account with 0w24lVR
.  
s'Op|`&X  
h9J%NH  
mxxuD"5  
清算to settle an account||to liquidate an account||to square an account h
_{//W[  
nGvWlx  
O,>`#?  
}%m:^*@$9  
审查帐目||监查帐目to audit an account ]EhU8bZ  
GLIe8T*ht  
p"lTZ7c:Y  
3$E\B=7/U  
检查帐目to examine an account luYa+E0  
L(Ffa(i  
&-s/F`  
R,'` A.Kk  
转入A的帐户to charge the amount to As account 4PVkKP'/   
xbeVqP  
e,0y+~  
DQ a0S7I  
以计帐方式付款to pay on account K}(0H[P  
4Em$L]7  
5*#!w1X  
'&<T;V%  
代理某人||为某人on ones account||on account of one  b}eBy  
6,D)o/_  
4z$}e-

 
Le*sLuxk<  
为自己计算||独立帐目on ones own account p O ~lVM  
Mr8r(LGY  
U<|h4'(@L  
SW^/\cJ^  
由某人收益并负风险on ones account and risk||for ones account and risk VXpbmg!{S  
R>05MhA+  
[`u3SN/P  
qxR7;/@j)  
由某人负担for ones account||for account of one !oDX+hd,%>  
>We:gKxr  
Gxj3/&]^Y  
ebuR-9  
按某人指示||列入某人帐户by order and for account of one @H?_x/qBT  
<o\2-fWvY  
qq)Dh'5*e,  
~sd+ch*  
列入5月份帐目for May account ~MOab e  
:=I@<@82W  
"gR W91 T  
D)u 9Y  
编入某中帐项下to pass to the account of||to place to the account of n<. T6  
cjd Z.jR2  
-@wnQ?  

;T6x$e  
寄出清算书to send in an account||to send in render an account )Apg  
@y#QH
J.j  
: Y{aa1  
Xg](V.B6  
支票薄cheque book s /?&H-  
n$ri:~s  
ikSm;.  
41d,<E  
支票陈票人cheque drawer cvf@B_iN9  
(Nky?*  
7d7"^M  
GCf3'u  
持票人cheque holder S;582H9D  
fC A/  
yWs_Z6b  
2(, `9  
不记名支票cheque to bearer||bearer cheque x}w"2[fL  
D~;hIt*  
!_EaF`oh(  
Q}?yj,DD  
记名支票||认人支票cheque to order GQNs:oRJ'  
78s:~|WB<{  
y11/:|  
Zl0Kv*S  
到期支票antedated cheque suh@  
?D].Za^km  
7VF^&6  
N@ M (Iw  
未到期支票postdated cheque %'}L.OvG  
a:PS}_.  
T:$zNX<f  
blwdcdh  
保付支票certified cheque 
vZdn  
/
\%K7\  
6AZJ,Q\E@  
v;E7UL .w  
未获兑现支票，退票returned cheque +fgF &.  
Ek [V A\G  
9.KOrg5}L  
H!F Cerg  
横线支票crossed cheque *0 ;DCUv  
d9zI A6y  
w1J&c'-  
nt,tM/  
普通横线general crossing TzXivE@mm  
BReNhk)S  
Lp; {&=PIo  
_Ee`Uk  
特别横线special crossing G`9\v
=0  
iOB]72dh  
RVFQ!0 C  
i$)`U]  
空白支票blank cheque Gy9+-7"V  
XE_|H1&j  
/B$"fxFf  
8&6h()  
失效支票，过期支票stale cheque \*}JdEHB  
v;S7i>\  
~q]+\qty4  
7qB}Hvh  
普通支票open cheque D
nA}!s  
G:FP9   
:t\pi.uWt  
'`q&UPg]  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XqVhC ):  
VGoD2,(b^  
+OFq=M  

PaF`dnJ  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges AZ)H/#b
e  
m~%\f8w-x  
}2Y:#{m  
6(4FC?Y7  
支票换现金||兑现to cash a cheque ;BV1E|j  
ylF%6!V}4V  
G#ov2  
8\m_.e  
清理票款to clear a cheque \*x]xc/^  
B./Lp_QK  
UY*3b<F}  
O/^7TBTn<r  
保证兑现to certify a cheque -W(O~AK  
=[!&&,c=  
G>{ B
ij44  
<syMrXk)R(  
填写支票数额to fill up a cheque +0mU)4n/  
SMVn2H@  
V`Z-m-V~1  
&g R+D  
支票上划线to cross a cheque $:V'+s4o  
V6Kw71'9  
Q=lQy  
S[rz=[7{  
开发支票to make out a cheque !|{
T>yy  
v*'dA^Q  
^ZX71-  
x@3Ix,b'  
签发支票，开立支票to draw a cheque||to issue a cheque c%_I|h<?iT  
/t`s.!k  
:R+}[|FV  
0R&$P6  
透支支票to overdraw a cheque [(U:1&x&  
k3::5&  
Q?KWiF
A}'  
s^F6sXhyPi  
背书支票to endorse a cheque ~G.'pyW  
5y;texsj[  
[k-Q89  
:B?C~U k  
请付票款||清付票款to pay a cheque||to honour a cheque s86Ij>VLf  
+CL`]'~;E-  
uc]]zI6  
~;nh|v/e  
支票退票to dishonour a cheque !, Y1FC  
fQcJyX  
cl kL)7RQ  
{fe[$KQ  
拒付支票to refuse a cheque _]btsv\)f  
$_NYu  
zil^^wT0J  
e?FjN 9  
拒付支票to stop payment of a cheque 4Cs |F7R  
WPT0=Hqp7  
{2Jo|z  
^6R?UG;6  
提示要求付款to present for payment D+G?:mR  
Z _W.
iBF  
{%W'Zx  
tQ=P.14>:  
见票即付持票人payable to bearer CN4Q++{  
H&`0I$8m  
CX/ _\0G4  
/<7'[x<  
支付指定人payable to order |P!7T.  
8,unq3  
]E/^(T-O  
yf7p,_E/  
已过期||无效out of date||stale KwO;ICdJ  
ZoJ_I >uv  
$m{-I=  
v4c*6(m  
请给出票人R/D||refer to drawer S"+X+Oxp7?  
~n9x ,  
z2'3P{#s  
bzYj`t?  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds V0 70o
Z  
Z
i'}qs$v  
[XK^3pT_  
;7,>2VTm  
文字与数字不一致words and figures differ >@?!-Fy5  
Fo\* Cr9D  
<k59Ni9  
d)hA'k  
支票 X0a)6HZ{  
h=:Ls]ZU  
时间已过account closed })~M}d2LXB  
')eg6IC0&T  
Z SWKVTi  
a}(xZ\n^D;  
更改处应加盖印章alterations require initials .8[*`%K>  
cg`bbZ  
D@.+B`bA  
u*n%cXY;J/  
);*:UzsC_  
j_]#Ew\q  
时间已过effects not cleared i`k{}!F  
#Y|t,x;  
j >pv@D  
[%?ViKW  
停止付款payment stopped Zw@=WW[Q`p  
$)or{Z$&  
Bh<DqN  
\3K%>   
支票毁损cheque mutilated faTp|T`nY  
Xg<R+o  
sKu/VAh x  
wlC7;u  
汇款||寄钱to remit||to send money mCb1^
Y  
QVT|6znw  
'tJb(X!]q  
7&O0  
寄票供取款||支票支付to send a cheque for payment P:8qmDXo  
#{f%b,.yxt  
czG]rl\1  
.I h'&  
寄款人a remitter O dSglB  
1@}s:  
-d+o\qp"#  
/TEE<\"  
收款人a remittee S:= _o  
NQ3EjARZt  
ja2BK\"1:  
Ea<kc[Q  
国外汇票foreign Bill [\BLb8  
,#V}qSKUS  
yiO/0nMp  
?GT,Y5  
国内汇票inland Bill GS)4,.  
ORDVyb_x  
|#i|BVnoE  
~~iFs ,9  
跟单汇票documentary bill 'nQQqx%v  
+"?O2PX  
bCfw,V{sce  
Rlwewxmr  
空头汇票accommodation bill R!z32 <5k  
/:GeXDJw  
A6S|pO1)3  
,^n5UA`PK  
原始汇票original bill !+o`,KTYp  
e8,!x9%J  
jCK 0+,;  
LW#
$%}  
改写||换新票据renewed bill ]1)#Y   
~TfN*0  
N~! GAaD  
9%iv?/o*L  
即期汇票sight bill||bill on demand #+ai G52+
 
]_js-+w6  
ir<K"wi(2  
5sZqX.XVF  
…days after date||…days after date…日后付款 HceZTe@  
o |"iW
" +  
U UY
x-x  
\R|qXB $  
…months after date||…months after date…月后付款 ozUsp[W >  
phP%  
.|c=]_{  
(yO8G-Z0  
见票后…日付款…days after sight||…days sight _xu_W;nh  
P ~rTuj  
4S\St<  
Vg^,Ky,  
见票后…月付款…months after sight||…months sight f7v|N)  
AYHefAF<w  
j`l'Mg  
"?Yf3G:\0  
同组票据set of bills
t2_pwd*B  
kJNu2S  
#!7 b3>}  
YgR}y+q^6  
单张汇票sola of exchange||sole of exchange e\95X{_'  
,/Al'
  
#
McX  
_)a!g-Do7  
远期汇票usance bill||bill at usance Fx3X  
?656P=b)  
uGY(`  
$TY1'#1U;  
长期汇票long bill M-zqD8D  
|0$7{nQ  
w\%AR1,rs  
P*g:rg  
短期汇票short bill "VgPaz
#  
<o: O<p@6  
~yu\vqN  
$^5c8wT  
逾期汇票overdue bill il~A(`+YO  
m~RMe9Qi  
%mN
d9 ]<  
b@ OF  
宽限日期days of grace It8s#oq8  
`2a7y]?  
3Q2z+`x'  
;t\C!A6  
电汇telegraphic transfer （T.T） I`uOsZBO/  
fDrjR6xV  
ueLdjASJ  
eD)@:K
  
邮汇postal order||postal note （Am.）||post office order||money order DgGG*OXY  
^+u/Lw&  
@WTzFjv@?4  
wvPS0]  
本票promissory note （P/N） OY,iz  
,niQs+'<  
2+}hsGnp  
m98w0D@Ee  
押汇负责书||押汇保证书letter of hypothecation !BEl6h  
8Uoqj=5F  
P$Fq62;}r4  
_\u?]YTv  
副保||抵押品||付属担保物collateral security H&=fD` Xq  
[_1K1i"m  
NflRNu:-  
n1)~/ >  
担保书trust receipt||letter of indemnity 2T3b6  
}HxC~J"  
L%31>)8  
cb`ik)=K%  
承兑||认付acceptance *B%ulsm  
KCi0v  
18AlQ+')?w  
a n|bzG  
单张承兑general acceptance r(p@{L185  
j)Y68fKK  
2W6t0MgZ  
]<:qMLg  
有条件承兑qualified acceptance N&]_U%#Q  
Qkx}A7sK  
(x1 #_~  
qq
r]S^WW  
附条件认付conditional acceptance KpfQ= ~'  
O%m>4OdH  
'=cAdja  
Zz^!QlF  
部分认付partial acceptance   `c/mmS