[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。   /IN#1I!K  
会计报表statement of account oYdE s&qq  
$*VZa3B\  
T/A2Y+@N;  
CuD}Uo+u  
往来帐目account current Nc&J%a  
(i L*1f   
&<x.D]FA]  
KF6C=,Yc%  
现在往来帐||存款额current accout _1Q6FI5iR  
!zvjgDlZv  
/o%VjP"<  
}zks@7kf  
销货帐account sales _Dd>e=v  
Ui!l3_O  
d#TA
20`  
$[}EV(#y  
共同计算帐项joint account Y0.'u{J*  
"w$,`M?2  
e pp04~  
5RvE ),  
未决帐项outstanding account I 1n,c d[  
~;?<OOt|wG  
(8aj`> y  
d&CpaOSu  
贷方帐项credit account||creditor account R)BXN~dQ  
[zBi*%5O  
Rw%% 9  
]iGeqwT  
借方帐项debit account||debtor account D HT^.UM28  
04jvrde8-O  
I ^m  
0Dna+V/jI  
应付帐||应付未付帐account payable t/Y0e#9,  
,[IDC3.4^R  
t[J=8rhER  
@J&korU  
应收帐||应收未收帐account receivable C+uW]]~I)  
|4g0@}nr+W  
S\h5 D2G;  
zxx\jpBBk  
新交易||新帐new account I-Z|FKh_C  
D/f4kkd  
GyWa=KW.u  
s :7/\h  
未决帐||老帐old account }mXYS| {  
'St6a*  
Qw:!Rw,x  
GE(~d'  
现金帐cash account {@vnKyf^K  
6IG?t  
>iae2W`
 
chKK9SC+|  
流水帐running account VK]U*V1  
Jr( =Y@Z'  
<|4$TH^t  
<BED&j!qvP  
暂记帐||未定帐suspense account S@qR~_>
a  
fE+zA)KX  
'"fJA/O  
?' .AeoE-  
过期帐||延滞帐overdue account||pastdue account jZzTnmm&?  
m9oOH5@K~  
c%C6d97q  
29,ET}~  
杂项帐户sundry account [K.1 X=O}  
qEr?4h  
dv>n38&mDQ  
R ,qQC<  
详细帐单||明细表detail account 8s$6R|ti  
N o6!gZ1  
8^>c_%e}  
#dj?^n g
 
呆帐bad account X n$ZA-  
\jtA8o%n  
lb.Q^TghU  
X}v*"`@Q  
会计项目title of account x_nwD"   
ZrTB%  
QM F 
 
hr}f5Z)^v  
会计薄||帐薄account-book X
`KSj N&(  
o=3hWbe  
xKG 7d8=  
w!7ApEH1  
营业报告书||损益计算表account of budiness||business report mkn1LzE|F  
din,yHu~  
5,1<A@H  
\;)g <
TwL  
借贷细帐||交验帐account rendered ]8\I{LR  
I_<XL
<  
g[O?wH-a  
,2nu*+6Y/  
明细帐account stated YpDJ(61+  
G kjfDY:  
F'Y ad  
HE,L8 S  
与…银行开立一户头to open an account with [j+:2@  
T U0-L35P1  
W
FOJg&  
dT|f<E/P  
与…银行建立交易to keep account with LpU}.  
k{SGbC1=VK  
2'Dl$D H  
sgp.;h'  
继续记帐to keep account ?8-!hU@QC  
=\oH= f  
A)&FcMO*z  
N&NBn(  
与…有交易to have an account with D*%am|QL  
XP@dg4Z=z  
OOqT0wN  
_J l(:r\%  
作成会计帐||有往来帐项to make out an account with .>B'oD  
h=7q;-@7  
i)o;,~ee  
x%}D+2ro-t  
清算||清理债务to make up an account `I5^zi8  

Y<xqws  
4!/JN J  
r%PWv0z_c  
清洁帐目||与…停止交易to close ones account with DXiA4ihr=  
<k:I2LF_  
zuvPV{ X  
zqeQ  
结帐to close an account Tc6c
Be,  
?G,4N<]Nu  
!DZ=`a?y  
1INX#qTZ  
清理未付款to ask an account||to demand an account _Op%H)  
|Kd#pYt%O  
H#TkIFo]  
IOl_J>D]F  
结清差额to balance the account with j<t3bM-G  
iS$[dC ?N  
GJ,&$@8)  
"6f`hy  
清算to settle an account||to liquidate an account||to square an account l_^OdQ9D  
PJ.\)oP  
r
Vz.Ws#  
C}8#yAS9M  
审查帐目||监查帐目to audit an account <7^ |@L 6  
+0pI}a\  
ku]5sd >b  
\;{ ]YX  
检查帐目to examine an account Pd91< L  
+U oNJ   
pDR~SxBXr  
v Y[s#*+  
转入A的帐户to charge the amount to As account 6@N,'a8r  
axC|,8~tq  
*()['c#CC  
],]Rv#`  
以计帐方式付款to pay on account %B%_[<B  
KL&/Yt  
hFIh<m=C?Y  
tdm7MPM  
代理某人||为某人on ones account||on account of one PIri|ZS  
jx}&%p X  
NL9.J@"b  
]Ur/DRNS  
为自己计算||独立帐目on ones own account N<)CG,/w[M  
2 2v"?*  
FuHBzBoM=  
';I}6N  
由某人收益并负风险on ones account and risk||for ones account and risk X7*F~LFrj  
c!H
z'W  
ReaZg ?:h  
.(@=L1C<}J  
由某人负担for ones account||for account of one :
aNjh  
R]"Zv'M(AM  
!M~: #k  
,>j3zjf^  
按某人指示||列入某人帐户by order and for account of one j 3<Ci {3  
ytcLx77`:  
,&o9\|ih7]  
Px_8lB/;  
列入5月份帐目for May account ~fXNj-'RW  
uKJ:)oyaCP  
iuV4xyp  
v$}^$8`  
编入某中帐项下to pass to the account of||to place to the account of "hyfo,r  
cC*WZ]  
FQWjL>NB  
yq~  
寄出清算书to send in an account||to send in render an account )PN8HJAArh  
P27Ot1px  
i/X
3k&  
7U [C=NL  
支票薄cheque book yhH2b:nY(9  
lS=YnMs6a  
o]? yyP  
#}~tTL  
支票陈票人cheque drawer q`e0%^U  
$xu2ZBK  
534pX7
dg  
 4!!|P  
持票人cheque holder uz3cho'  
oiyvKMHz7  
cj>@Jx}]M  
Sm/8VSY  
不记名支票cheque to bearer||bearer cheque 1]}\h]*  
|gk*{3~y  
O@$>'Z  
=]@Bc 7@  
记名支票||认人支票cheque to order `q}D#0  
r9f- C  
?wtKi#k'v#  
]yOM  
到期支票antedated cheque 
KDN#CU  
oIrc))j,$  
&OU.BR>  
$ DN.  
未到期支票postdated cheque cC8$oCR?  
}cz
58%  
br\3}  
i}T*| P  
保付支票certified cheque IsE&k2 SD  
:lu!%p<$  
2 [w9#6ly  
2Wcu.  
未获兑现支票，退票returned cheque J.~@j;[2  
T)tr"<F5NP  
wo9R:kQ  
hx^@aI
 
横线支票crossed cheque 
ZPf&4#|  
%[n5mF*`  
88u[s@  
$I5|rB/4?  
普通横线general crossing X[J<OTj`$  
q`AsnAzo&  
$bp'b<jx  
>(:3H+  
特别横线special crossing -Ua5anz B  
]FR#ZvM>x  
.Z7tE?  
/:!sn-(  
空白支票blank cheque ccv  
0yjYjIk"T  
[?z;'O}y  
ufR|V-BWx  
失效支票，过期支票stale cheque OBFM70K  
R1*&rjB  
NiG&Lw*8  
uJ"#j X  
普通支票open cheque X>dQK4!R  
UXSwd#I&  
:MDFTw~|  
''2:ZXX  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i%
0qN  
#~Kno@  
.t^1
e  
:Nz TEK  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E=.J*7  
]_ LAy  
89[/UxM)  
6T"
5,Q</h  
支票换现金||兑现to cash a cheque @V4nc 'o.  
9Eh*r@>  
,9OER!$y  
T&dc)t`o  
清理票款to clear a cheque NrcV%-+u%  
= CXX.%N  
:t;\`gQoS  
Y}vV.q  
保证兑现to certify a cheque s]vsD77&  
V\Lh(zPt  
Xk^<}Ep)c  
o/U}G,|G  
填写支票数额to fill up a cheque +MS*YpPW  
0Dd8c\J  
z#5qI',L  
*R&77 o7  
支票上划线to cross a cheque T+V:vuK  
45+kwo0  
E]Cm#B  
tjZS:@3 Z  
开发支票to make out a cheque T5[(vTp  
6_EfOD9  
IFSIQ q  
0s4]eEXH  
签发支票，开立支票to draw a cheque||to issue a cheque +5ql
`C  
787i4h:71  
9dg+@FS}=  
BQMo*I>I  
透支支票to overdraw a cheque B(@uJ^N  
OoOwEV2p_  
(Q"s;g  
Zf)<)o*  
背书支票to endorse a cheque <t*3w  
s4 Uk5<  
5IG#-Q(6sp  
6.v)q,JL  
请付票款||清付票款to pay a cheque||to honour a cheque $a')i<m^g  
gC@
=]Y  
r^d:Po  
ovtZHq/  
支票退票to dishonour a cheque 0@!-+}i  
f<DqA/$  
Yu%ZwTvw  
?cr^.LV|h^  
拒付支票to refuse a cheque $+ \JT/eG9  
ds+0y;vc  
}8'bXG+  
6r5<uZ9w_X  
拒付支票to stop payment of a cheque 9&4z4@on  
S#D6mg$Z,  
jivGkIj!8  
y#{> tC  
提示要求付款to present for payment CwzDkr&QC_  
J16(d+  
,|R\ Z,s  
3}?]G8iL?L  
见票即付持票人payable to bearer LwCf}4u"  
$Jy1=/W&  
ADZ U?7)  
nrZZkQNI  
支付指定人payable to order c(S66lp  
\N]2V(v  
9
r,7>#IF  
9 &KiG* .  
已过期||无效out of date||stale _
$qH\>se  
"\Nn,3 qp  
}W"/h)q  
Pu|3_3^  
请给出票人R/D||refer to drawer G C3G=DTt  
Rp""&0  
.\ces2,  
Z:%~Al:  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Bt-2S,c
,o  
B}p{$g!  
[Gb8o'  
[[0u|`T/  
文字与数字不一致words and figures differ eN]9=Y~-K  
k| ,F/:  
Y]{~ogsn$:  

vZt48g  
支票 Ut^ {4_EC  
?,x3*'-(  
时间已过account closed 0=KyupwXC  
kC-OZVoO  
(E?X@d iu  
Wi{ jC?2Q  
更改处应加盖印章alterations require initials io(Rb\#"  
gflu!
C6  
3N5b3F  
N(^ q%eHp  
jAb R[QR1%  
R<x~KJ11c  
时间已过effects not cleared Vq<\ixRi  
6w:M_tDM  
u IGeSd5B  
\$[S=&E  
停止付款payment stopped -mK;f$X  
+>S\.h s4  
5ki<1{aVtZ  
<mdHca  
支票毁损cheque mutilated Z]1jg>")  
aaM76;  
o79EDPX  
h"DxgG  
汇款||寄钱to remit||to send money FpM0%   
;4ETqi9  
gG6j>%y  
&!5S'J%  
寄票供取款||支票支付to send a cheque for payment w4e (p3  
%ryYa  
^9*kZV<K  
e${Cf  
寄款人a remitter Ryrvu1 k  
i917d@r(<  
L1J~D?q  
TO~Z6NA0  
收款人a remittee CDU$Gi  
I8:A]  
RO+N>Wkt  
J}'a|a@bk  
国外汇票foreign Bill  )tW0iFY  
V 0M&D,  
s/0S]P]}f  
J-wF2*0r<  
国内汇票inland Bill (B:
+md\Q  
yO`HL'SMo  
oi:!YVc  
qlgo#[i  
跟单汇票documentary bill Yy3g7!K5E  
R *uwp'@  
[Y_CRxa\u  
6./3w&D;  
空头汇票accommodation bill 5.3=2/  
7lH3)9G;  
kMP3PS  
M4`.[P4  
原始汇票original bill Uo
p`)  
Ods/1 KW  
Yg kd1uI.  
>j$y@"+  
改写||换新票据renewed bill Ufr,6 IX  
U8
gf_R'  
7`_`V&3s  
J70r`   
即期汇票sight bill||bill on demand 'V#$PZx  
&;wNJ)
Uc  
C_ 4(-OWq  
U1^3 &N8  
…days after date||…days after date…日后付款 e"O c  
}@H(z  
#M~6A^)  
@zGz8IF  
…months after date||…months after date…月后付款 2Mo oqJp  
[ q x[ 0  
wXKg^%t\  
:'0.  
见票后…日付款…days after sight||…days sight x@*!MC#  
1@S(v L3a  
e = u?-8  

>Xv Fg  
见票后…月付款…months after sight||…months sight _my!YS5n  
f5o##ia7:  
&A!?:?3%O  
Rw!wfh_+  
同组票据set of bills 7Z[6_WD3  
3s B9t X  
AREpZ2GiU  
fx3oA}  
单张汇票sola of exchange||sole of exchange W|-<ekH_u  
cfhiZ~."T  
&\>.j|  
~lH_d[  
远期汇票usance bill||bill at usance }2+*E}g  
Nm4 h  
6s(.ul  
'"M9`@Y3^  
长期汇票long bill KzWqHq  
c l1>S3  
eB2a1<S&@  
~;/}D0k$x  
短期汇票short bill yp l`vJ]X  
(JdZl2A.  
G{]tB w  
7+;CA+;  
逾期汇票overdue bill E@[ZwTnJ  
ZBsV  
uG,*m'x']  
gEISnMH  
宽限日期days of grace bSgdVP-  
@aY>pr5!  
*wp>a?sG\  
,%<ICusZ  
电汇telegraphic transfer （T.T） :[d*  
ffI z>Of:  
ZWXA%u7V  
7v]9) W=y  
邮汇postal order||postal note （Am.）||post office order||money order Q nmv?YXS  
*Eg[@5;QA  
Q|7l!YTzVu  
b`& :`  
本票promissory note （P/N） W!B\VB  
HIsB)W&%@  
-F`u z,wZ  
WWjc.A$  
押汇负责书||押汇保证书letter of hypothecation XpIl-o&re  
4RL0@)0F  

T0v{qQ  
G3${\'<  
副保||抵押品||付属担保物collateral security [oDu3Qn  
w
itx_r  
RGe2N|  
' o(7@   
担保书trust receipt||letter of indemnity wn/Y5   
RH~I/4e  
6Ij'z9nJw  
E'+?7ZGWj  
承兑||认付acceptance fjh,e  
nxhn|v  
jUGk=/*]e  
V(
wANvH  
单张承兑general acceptance "Ta"5XW  
~djHtd>  
m5 l,Lxj  
uy rS6e0  
有条件承兑qualified acceptance @FaK/lKK  
GZzBATx  
&`I7
aP|  
):Pzsz7  
附条件认付conditional acceptance RN"Ur'+  
-jk-ve  
dM)x|b3z  
}e]tn )  
部分认付partial acceptance   t{W u5<F: