[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。   7bDHXn  
会计报表statement of account udeoW-_  
&CwFdx:Ff  
0j C3fT!n  
<, 3ROo76  
往来帐目account current "(qw-ki l  
m[k_>e\u  
y*M
F&mQ[  
w>b-} t  
现在往来帐||存款额current accout HNL42\Kz!  
N?X~w <  
\p%3vRwS%p  
t\$U`V)  
销货帐account sales eSW {Cb  
9M"].~iNE  
U?. 9D  
+{]xtQB=,{  
共同计算帐项joint account xA ggn  
mw5?[@G-  
:NJ(r(QG>  
a6kV!,. U  
未决帐项outstanding account hVUP4 A  
,.gQ^^+=  
5[n(7;+gw  
xJ2 *LM -  
贷方帐项credit account||creditor account
$wYFEz  
yUPIY:0  
X>?b #Eva  
e*j.  
借方帐项debit account||debtor account @* il3h,  
](F#
`zUQ  
upvS|KUil  
_20#2i&  
应付帐||应付未付帐account payable Lr`
1TH,  
rWh6RYd<T  
}h 3K@R   
}KhjlPhx  
应收帐||应收未收帐account receivable gT/@dVV  
u{z``]  
~8aJ S,u  
exdx\@72  
新交易||新帐new account wM_c48|d  
34!dYr%  
8QK5z;E2~  
g/CxXSv@0  
未决帐||老帐old account 8>/Q1(q0  
fSDi-I  
"n:{!1VGw  
2BCtJ`S`  
现金帐cash account |y20Hi':  
, *qCf@$I  
kF7V.m/~o  
a}S dW  
流水帐running account
XYoIFv?'  
1c+]gIe  
U}SXJH&&E  
6dAEM;$_Z  
暂记帐||未定帐suspense account ?X?&~3iD%  
fJZp?e"  
g]UBZ33y  
PCnQ_A-Q  
过期帐||延滞帐overdue account||pastdue account G;3~2^lB\  
{A|TowBN  
P6,7]6bp  
. |*f!
w}5  
杂项帐户sundry account /J)l
/oI  
Hqh6:
RuL  
4x%(9_8{-  
/WPv\L  
详细帐单||明细表detail account mW%?>Z1=>d  
 htY=w}>  
CXtU"X  
H;aYiy  
呆帐bad account v&FF|)$  
_ .i3,-l)  
G,=yc@uq  
$>U# W:  
会计项目title of account
g/UaYCjM  
1xf=_F0`&  
c.\O/N   
[~D|peM3  
会计薄||帐薄account-book -)!>M>=s  
Ff^@~X+W<  
*b}>cn)<v  
t0:AScZY   
营业报告书||损益计算表account of budiness||business report TST4Vy3  
1p`+  
Pag63njg?  
0^'
B3$>  
借贷细帐||交验帐account rendered {J/I-=CmML  
t]1ubt2W  
5W =(+Q>C  
~#\i!I;RY}  
明细帐account stated UkCnqNvx  
$V6^G *Q  
Q-rL$%~='  
:PbDU$x  
与…银行开立一户头to open an account with CLKov\U\  
04!(okubyp  
Bqws!RM'&@  
*5$&`&,  
与…银行建立交易to keep account with }2)DPP:ic  
!~<siy  
H]<]^Zmjy  
bt+,0\Vg5  
继续记帐to keep account v}J;ZIb  
2}}?'PwwT  
PU9`
<3z5  
*5%*|>  
与…有交易to have an account with VVWM9x  
! }3,B28  
r^$~>!kZ|  
~c{:DM  
作成会计帐||有往来帐项to make out an account with 09M;}4ev&7  
PBks` |+  
 H'RL62!  
0BkV/v1Uc  
清算||清理债务to make up an account /7$mxtB5%L  
z}}]jR\y?  
Ccfwax+  
?3sT"r_d@  
清洁帐目||与…停止交易to close ones account with dTEJ=d40  
HW=xvA+  
kR.wOJ7'  
. ,NB( s`  
结帐to close an account 
.&,[,  
%IpSK 0<Sp  
D_|B2gdZY  
c- XLI   
清理未付款to ask an account||to demand an account QF-)^`N  
yt.c5>B^  
aj|5 #  
#_Ea[q7v  
结清差额to balance the account with {j(4m  
B{, Bno  
DOD6Liau{Q  
&yH#s 8^8  
清算to settle an account||to liquidate an account||to square an account 5!fSW2N  
>L2*CV3p  
2?i\@r@E|  
J;~|ph  
审查帐目||监查帐目to audit an account n~z\?Y=*  
t\5c@j p  
.PVLWW  
PNF4>)  
检查帐目to examine an account % m
n />  
sV0Z  
KS!y T_O  
OK
Y+M^PP  
转入A的帐户to charge the amount to As account ;?6>mh(`  
{V2bU}5 [  
;cSGlE
|  
|uha 38~  
以计帐方式付款to pay on account 5ouQQ)vA  
|i)lh_iN  
%= u/3b:o  
+802`eax  
代理某人||为某人on ones account||on account of one QJ4AL3 ^6
 
uI
P iM8(  
&zN@5m$k;  
'tWAuI  
为自己计算||独立帐目on ones own account l=Wd,$\  
[%.18FWI  
$^v
P<  
CV^0.  
由某人收益并负风险on ones account and risk||for ones account and risk 0M!0JJy#*  
wkT;a&_  
?R?Grw)`H  
z}5<$K_U  
由某人负担for ones account||for account of one yKDZ+3xK]  
L~MpY{!3  
)*[ ""&  
_'JRo%{xGX  
按某人指示||列入某人帐户by order and for account of one J/S{FxNe]  
/_OOPt=G  
w??c1
)  
6+%-GgPf  
列入5月份帐目for May account x}"Q8kD  
aW`dFitpM  
]bfqcmh<  
1pCkWe  
编入某中帐项下to pass to the account of||to place to the account of nYov>x]  
``-k{C#F  
vvh.@f  
b7'F|h^  
寄出清算书to send in an account||to send in render an account 3i(Jon/p  
~L){ O*Z  
I<`V_
 
STlPT5e.}  
支票薄cheque book 4g!7 4a  
('BLU.7IX  
WD;)VsP  
1 ;Ju
]  
支票陈票人cheque drawer 0#=W#Jl>  
Ars,V3ep  
7:kCb[ji"  
;.0LRWcJ  
持票人cheque holder q2Rf@nt  
=~",/I?  
CgoXZX  
w-dI<s  
不记名支票cheque to bearer||bearer cheque /hfUPO5  
BK*UR+,  
]-EN/V  
5Jd` ^U  
记名支票||认人支票cheque to order {_Np<r;j<  
V g6S/-  
w06gY  
bZXlJa`'S  
到期支票antedated cheque Wbd_aR (  
S| " TP\o  
HSql)iT  
]0YDb~UB  
未到期支票postdated cheque hG~Uz
  
w<mqe0  
xZg7Jg  
K /ZHJkJ7  
保付支票certified cheque wK
LN:aRF2  
qu!<lW~c  

d1lH[r!Z  
:1N Ypsd.i  
未获兑现支票，退票returned cheque [[$Mh_MD  
>E~~7Yal  
U-ULQ|6U  
I2W{tl  
横线支票crossed cheque d~,n_E$q;  
kw;wlFU;  
acy"ct*I  
YiO3<}Uf  
普通横线general crossing @M9_j{A  
?9qAe  
vS2(Q0+TZi  
g.=!3e&z%  
特别横线special crossing eoJFh  
P1e5uJkd  
8m \;P  
y "<JE<X  
空白支票blank cheque I>!|3ElT  
s7AI:Zv  
?;/{rITP#  
<%(f9j  
失效支票，过期支票stale cheque s?HsUD$b  
EtPgzw[#c9  
R,XD6'Q  
oX2r?.j#M  
普通支票open cheque 4bWfx_0W  
zcZ^s v>  
m/cx|b3hqv  
`dP? 2-Z  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^=3 ^HQ'Zm  
A03I-^0g+  
xvHOY:  
;,R[]B01u  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zabw!@]  
>&g2 IvDS  
m2wp m_vV#  
e-1;dX HL  
支票换现金||兑现to cash a cheque D_zcOq9  
OrzM hQaf  
EwC5[bRjUp  
D~XU`;~u  
清理票款to clear a cheque `AB~YX%(  
5X#i65_-  
hwc:@'  
8U8P g2  
保证兑现to certify a cheque .Y dr[  
oXvdR(Sb^  
#vnefIcBf  
o$*bm6o  
填写支票数额to fill up a cheque {-~05,zE  
7 cy+
Nz  
dVij <! Lu  
6hR^qdHg  
支票上划线to cross a cheque 8Ix-i  
+?ws !LgF  
p|xs|O6{  
pW`ntE#L  
开发支票to make out a cheque x;<oaT$X  
.dy#n`eP  
p`shYyE  
"v*oga%  
签发支票，开立支票to draw a cheque||to issue a cheque y^5T/M  
8') .ohD  
oUnq"]  
]t
8{)r  
透支支票to overdraw a cheque m4wPuW  

T2;v<(  
* [iity  
j=`y  @~  
背书支票to endorse a cheque [1t\|v  
J r=REa0  
N[- %0  
3'|Uqf8  
请付票款||清付票款to pay a cheque||to honour a cheque u?LW+o  
S.zg&  
BYhmJC|  
EOMu qP)  
支票退票to dishonour a cheque Nv}U/$$S  
Uqb
]e?@  
fU\k?'x_  
h0'8NvalQ  
拒付支票to refuse a cheque !Qj)tS#Az  
a>-}\GXTA  
\<0G kp  
bW,BhUb,|  
拒付支票to stop payment of a cheque K|P9uH D  
xMO[3D&D  
SaX,^_GY  
~*,Ddwr0a  
提示要求付款to present for payment +xoyKP!  
\}]=?}(  
}.fZy&_  
~Hp#6+  
见票即付持票人payable to bearer AQJ|^'%  
a+4`}:KA#  
f}evw K[S  
hlSB7 D"d  
支付指定人payable to order F)[XIY&2/  
A1#4nkkc9  
i} NkHEK  
I{*.htt{  
已过期||无效out of date||stale kx;xO>dC  
<=5,(a5g  
\UkNE5  
9XJ9~I?  
请给出票人R/D||refer to drawer PU]7c2.y  
jWO&SWso  
t(uB66(_F  
"Gi+zkVm  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )zk?yY6  
*Dd(+NI  
B^_$ hJncc  

.>AFf9P  
文字与数字不一致words and figures differ )sY$\^'WY  
MI k #60Ab  
L:k@BCQM  
HzgQI  
支票 vJ#rW8y  
FEm1^X#]  
时间已过account closed vMW -gk   
z$8e6*  

H$=h-  
C[J`x>-K  
更改处应加盖印章alterations require initials O;&yA<  
)M|O;~q  
{=pP`HD0  
I49=ozPP  
g#9*bF  
~PH1|h6  
时间已过effects not cleared w'5dk3$"  
K_<lO,[S  
XSHwE)m  
Hjo:;s  
停止付款payment stopped
=5s~$C  
pO7{3%  
bCY^.S-  
$+)x)1  
支票毁损cheque mutilated {
_k!!p6  
=E6i1x%j  
+^]PBMM1w  
,pGCgOG#}c  
汇款||寄钱to remit||to send money kHo;9j-U  
[w#x5Xs
n  

J4K|KS7   
Fm[?@Z&wP  
寄票供取款||支票支付to send a cheque for payment ek0;8Ds9  
I;|5C=!  
6
wvhvMkS  
a s< q  
寄款人a remitter M
Iua\:xT  
/="D]K)%b8  
9{]r+z:  
Ig?.*j ]  
收款人a remittee vI:bl~  
pFv[z':&Q  
|0vHy7CE  
_>:=<xyOq  
国外汇票foreign Bill q%=7<( w  
R^Eu}?<f  
37M[9m|D*  
5)SZd)  
国内汇票inland Bill W<Vzd4hR  
iw]BQjK  
#*;fQ&p  
`$x#_-Hn  
跟单汇票documentary bill o4I!VK(C#s  
iHG:W wM&  
X-2S*L'  
h+'eFAZ  
空头汇票accommodation bill ?D$b%G{  
}RP9%n^  
3vGaT4TDx  
nY5n%>8  
原始汇票original bill g9r5t';  
F#37Qv  
mLx
wJ  
!+26a*P  
改写||换新票据renewed bill f6_|dvY3  
lt(-,md  
Jv{"R!e"P  
"j@I RuH  
即期汇票sight bill||bill on demand {HJ`%xN|  
[{!j9E?(  
0 c'2rx  
OXCml(>{  
…days after date||…days after date…日后付款 fM[fS?W  
Qc =lf$  
02c.;ka3  
e!x-:F#4j  
…months after date||…months after date…月后付款 2Q_{2(nQb  
sT"tS>  
CH
_Dat>  
)+{omQ7v  
见票后…日付款…days after sight||…days sight eRqexqO!  
t:j07 ,1~  
^)P5(fJ  
' ^L  
见票后…月付款…months after sight||…months sight {c EKz\RX  
k-PRV8WO  
s1b\I6&:J  
xp;8p94   
同组票据set of bills Q\> SF  
)*<d1
$aM  
} PD(kk6fX  
X|lmH{k
f  
单张汇票sola of exchange||sole of exchange WMz|FFKVY  
zSv
Hvs  
7z0uj  
ghd[G}  
远期汇票usance bill||bill at usance .$}zw|,q  
QR"O)lP  
MKYE]D;  
(=/L#Yg_  
长期汇票long bill bzL;)H4Eo  
\c^jaK5  
$A0]v!P~i-  
P##(V!YR  
短期汇票short bill bIl0 rx[`  
[67f;?b  
BCDf9]X  
0J,d9a [1  
逾期汇票overdue bill #UnO~IE.m$  
_I"<?sh3  
0_Z|y/I
.  
<T~fh>a  
宽限日期days of grace 8n p>#V  
z{+;'9C  
{'bkU9+  
b6M)qt9R  
电汇telegraphic transfer （T.T） 'Bn_'w~j{  
ED_
5V@  
4!W?z2ly~R  
+uXnFf d^  
邮汇postal order||postal note （Am.）||post office order||money order .Eyk?"^  
ba:^zO^  
Z 2jMBe  
gM[ J'DMW  
本票promissory note （P/N） <g1hdF0  
d'nuk#r  
Y-k~ 7{7  
f;dU72]q+  
押汇负责书||押汇保证书letter of hypothecation 5Jd {Ev  
Fd.d(  
gxtbu$  
jmVy4* P_  
副保||抵押品||付属担保物collateral security e[o ;l  
A{T@O5ucj  
&!fcLJd  
TmH13N]  
担保书trust receipt||letter of indemnity Eu~wbU"%  
q)y8Bv|  
JNCtsfd
 
V!tBipX%  
承兑||认付acceptance ai9,4  
f=Y9a$.:M  
}r<^]Q* &p  
Y\S^DJy  
单张承兑general acceptance ]a~LA7VHO  
?2>v5p  
LZ :\V)5+  
+>({pHZ<S  
有条件承兑qualified acceptance e!'u{>u  
?E@[~qq_  
glIIJ5d|,  
K
<(sqH  
附条件认付conditional acceptance <Wq{ V;$  
> PA,72e   
ixpG[8s  
K7Tell\`  
部分认付partial acceptance   Xh!Pg)|E