[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。   A%2M]];%X  
会计报表statement of account Qd)cFL "v  
V/wc[p ~  
]bU'G$Qm&s  
PAWr1]DI  
往来帐目account current dmMr8-w  
a.*j8T  
g(}8n bTA  
`F`'b)  
现在往来帐||存款额current accout yp/V8C  
@ke})0`5  
vgbjvyfN  
~b<4>"7y.  
销货帐account sales 1NHoIX  
M$hw(fC|m1  
]GPz>k  
a>jI_)L  
共同计算帐项joint account :g:h 0'G  
#WmAkzvq  
5Yibv6:3a  
Mh/>qyS*2  
未决帐项outstanding account YKxA2`3v%  
$izpH  
+mW$D@Pf  
98BBsjkd  
贷方帐项credit account||creditor account Z.OrHg1  
= (h;L$  
F0^~YYRJV  
&Or=_5Y`  
借方帐项debit account||debtor account 6rCP] YnF  
{-]HYk  
)KhVUFS1  
qy(/   
应付帐||应付未付帐account payable jO N}&/  
kvVz-PJy  
`}Zbfe~  
(G
Orfr  
应收帐||应收未收帐account receivable -oT+;2\2  
6@*;Wk~  
v?"ee&Y6  
csA.3|rv  
新交易||新帐new account dX}dO)%m{  
8GRrf2  
^* v{t?u  
P\0%nyOG(%  
未决帐||老帐old account 4J2F>m40  
JkDZl?x5  
2*DS_=6o  
gJ~*rWBK:  
现金帐cash account 72.IhBNtT  
&fhurzzAm  
. pE
eR  

!td.ks0  
流水帐running account tpzdYokh>  
0$Db@  
y:zT1I@>  
Dk6\p~q  
暂记帐||未定帐suspense account BcO2* 3  
CKw)J}z  

Lk+1r8  
vX24W*7  
过期帐||延滞帐overdue account||pastdue account t|"d#5'  
6]49kHgMhe  
RWc QT`  
'ZgW~G]S  
杂项帐户sundry account !+ hgKZ]  
Y[]t_o)  
T0 )y5
  
qf$|
z`c  
详细帐单||明细表detail account Ui
mZ/\r  
S.>9tV2Ca  
IoX9yGq  
Q*{ 2  
呆帐bad account CrQ&-!Eh  
KA2B
3\  
u;1NhD<n  
7ij=%if2@k  
会计项目title of account Zul32]1r  
n\DT0E]  
_j tS-CnO  
 `.-C6!  
会计薄||帐薄account-book ~[,TLg 6  
FeRuZww._J  
BJ rNbo;T  
H<?yG->  
营业报告书||损益计算表account of budiness||business report ->{WO+6(  
\~1+T  
{<BK@U  
Y)RikF >  
借贷细帐||交验帐account rendered +:Zi(SuS]  
{
<8#T`I  
b
J}+<##  
g5\B-3{  
明细帐account stated <a3XV  
9?6$2I  
OaWq8 MIZ-  
%c{)'X  
与…银行开立一户头to open an account with oI
/ThM`=q  
y~ LVK8  
((q(Q9(F  
[D\AVx&  
与…银行建立交易to keep account with 1nmWL0  
Inoou'jX  
yh<aFYdk  
4!|ar?Zy  
继续记帐to keep account -l
Eh}r  
Yw `VL)v(y  
[i_x 1  
r2w7lf66!  
与…有交易to have an account with y9<Fv|Ric  
tBQ> p.  
N*W.V,6yH  
v$Z1
Lh  
作成会计帐||有往来帐项to make out an account with h^,a 1'  
v_h{_b8  
Op~+yMef  
H0 t1& :  
清算||清理债务to make up an account sJ=B:3jS0  
fOAb?:D  
nX'.'3  
Qg=~n:j  
清洁帐目||与…停止交易to close ones account with @RW%EXKt  
G=e[TR)i  
HS9U.G>  
;<H2N0qJ(  
结帐to close an account L4%LE/t|e  
$la,_Sr  
p10->BBg  
L zC~>Uj  
清理未付款to ask an account||to demand an account cyyFIJj]  
oef(i}8O@  
6W Zp&pO  
jL&F7itP  
结清差额to balance the account with 5N0H^  
Pipif.  
KW\`&ki  
{rQ`#?J}^?  
清算to settle an account||to liquidate an account||to square an account >{Djx  
hrK^oa_[W  
(B5G?cB9  
TzJN,]F!M  
审查帐目||监查帐目to audit an account mD US9>  
~7g6o^A>  
2z:9^a/]Na  
62) F  
检查帐目to examine an account Zlhr0itf  
gO%3~f!vY#  
e6Y0
G,K  
t*#T
~3p  
转入A的帐户to charge the amount to As account qI9 BAs1~}  
N{0 D<"  
KC'{>rt7  
%o>1$f]  
以计帐方式付款to pay on account e!#:h4I  
hE${eJQ| U  
nm..$QL  
kmwFw>#  
代理某人||为某人on ones account||on account of one lCXo+|$?s  
^
Ue>T8  
%-D2I  
p6p_B  
为自己计算||独立帐目on ones own account r.[kD"l  
?~"RCZ[;.f  
~7|z2L  
~p&sd)  
由某人收益并负风险on ones account and risk||for ones account and risk 3 }XS|Y  
JXrMtSp\  
38F8(QU{  
LvS`  
由某人负担for ones account||for account of one > ewcD{bt  
6Y=)12T  
o/&Q^^Xj^~  
1QThAFN  
按某人指示||列入某人帐户by order and for account of one Ad(j&P  
%5b2vrg~*  
^+88z>  
yd$y\pN=<  
列入5月份帐目for May account sHNt>5p  
6v-h!1p{u  
[1Rs~T"  
]'Bz%[C)  
编入某中帐项下to pass to the account of||to place to the account of lq7
4Fz&(  
o}BaZ|iZ2  
0=NB[eG  
k
AMt8  
寄出清算书to send in an account||to send in render an account B--`=@IRf"  
Lq:Z='Kc  
'Q# KjY
 
5=eGiF;0\  
支票薄cheque book n,`&f~tap  
"Mth<%i  
cYK3>p A  
/J ^yOR9  
支票陈票人cheque drawer opKtSF|)  
."${.BPn~  
@l 1 piz8  
&@yW<<  
持票人cheque holder E$gcd#rT  
%%*t{0!H+  
h-V5&em"_  
>Py=H+d!j  
不记名支票cheque to bearer||bearer cheque !I@"+oY<  
*g7dB2{  
."dmL=  
M*nfWQ a  
记名支票||认人支票cheque to order Zx@{nVoYe~  
S>nM&758  
 LbnR=B!  
bV}43zI.  
到期支票antedated cheque n(&6E3ZcI  
tR1 kn&w  
H13|bM<  
Wcbb3N$+  
未到期支票postdated cheque u>}k+8~  
K*>lq|iu  
bEbnZ<kz*  
S~hNSw(-  
保付支票certified cheque ))<3+^S0V\  
!$P&`n]@  
~b*f2UVs  
+h"RXwlBM  
未获兑现支票，退票returned cheque Ao2t=vg  
'6WaG hvO  
n>{>3?  
M(xd:Fa?  
横线支票crossed cheque 5F$W^N  
0Db#W6*^  
):1NeJOFF  
?Yxk1Y4ig)  
普通横线general crossing IWX%6*Zz  
4Y[tx]<  
;kY'DKL(  
)=#QTiJ  
特别横线special crossing xDm^f^}>  
>O?5mfMK  
QOMh"wC3  
8sLp! O;f2  
空白支票blank cheque s+l)Q  
$3k5hDA0e  
F.zn:yX5  
qdWsP9}q  
失效支票，过期支票stale cheque ;vnG  
crG+BFi
 
Nw* >$v  
$ba3dqbCW  
普通支票open cheque B/7
c`V  
G<U MZg  
<J!#k@LY]7  
30bScW<08  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l*rli[No  
dX?8@uzu  
|p}qK Fdi  
0x*L
"HD  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %3
!DRz  
q3<Pb,Z  
bd_&=VLTC  
x8+W9i0[1  
支票换现金||兑现to cash a cheque FMhSHa/B  
(< gk<e*  
Z(k7&^d  
)5Mf,  
清理票款to clear a cheque ]lV\D8#  
 E|P  
&==X.2XW  
:+: vBrJm  
保证兑现to certify a cheque d2Pqi* K  
R9%Um6  
lu2"?y[2  
QpbyC_:;$4  
填写支票数额to fill up a cheque JI##l:,7r  
lky{<jZ%  
8K$q6V%#  
_\uyS',  
支票上划线to cross a cheque @ W[LA<  
qn=~4rg]R  
G;Jqby8d  
OFH!z {*  
开发支票to make out a cheque pu3ly&T#a_  
FtHR.S=u  
M@%$9N)gd  
Gpv9~&  
签发支票，开立支票to draw a cheque||to issue a cheque S&N[@G  
I Wc?E  
M`{~AIqd(  
Us kz~~}G  
透支支票to overdraw a cheque T-S6`^_L  
!} ~K'1"  
oS.fy31p  
Cp{ j+Ia  
背书支票to endorse a cheque 0@ccXFE  
]w*w@:Zk  
a8$gXX-2  
Y;n;7M<F  
请付票款||清付票款to pay a cheque||to honour a cheque (^,4{;YQ5  
>AFX}N#  
1VRexp  
iY_E"$}P  
支票退票to dishonour a cheque zPWJ=T@N  
:70n%3a  
afE`GG-  
1T96W :   
拒付支票to refuse a cheque p{c+ +P5  
"'i" @CR  
(?[^##03MN  
(x"TM),Q  
拒付支票to stop payment of a cheque =XbOY[  
~Q4 emgBD  
VkKq<`t<  
#RIo63
  
提示要求付款to present for payment ur*@TIvD  
[,_4#Zz  
wl
vhDJ  
#I]5)XT  
见票即付持票人payable to bearer AC'$~4  
7=Vs1TVc  
o'uv5asdb  
pyvZ[R9  
支付指定人payable to order ^# :F8D  
+*Um:}&  
fYv= yP~  
UM ?{ba9  
已过期||无效out of date||stale 8Df(|>mK  
#a :W  
<0?h$hf4c  
/<J&ZoeJB  
请给出票人R/D||refer to drawer io8c[#"uU  
YbX3_N&  
7soiy A  
RfM uWo:  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y}TiN!M  
2`|1 !x  
eYJ6&).F  
: 5=E>!  
文字与数字不一致words and figures differ zQ[g*  
qJ\tc\
  
=SY5E{`4p  
_9@D o6  
支票 HC'k81Q  
k{fTqKS%h  
时间已过account closed 
#+X|,0p  
G|WO  
H\BhAf  
)@%wj;>a  
更改处应加盖印章alterations require initials BPFd'-O)  
N;)Y+amg^  
[8T   
W`$D*X0*o  
{|
{}]B  
=x8F!W}Bt<  
时间已过effects not cleared YJioR4+q  
 rkp 1tv  
ulcm  
?2#!63[Kg  
停止付款payment stopped yS*s[vT  
LdSBNg#3  
8|\0\Wd;vu  
je 9eJUKE  
支票毁损cheque mutilated F4=+xd >0  
uU&,KEH  
o_!=-AWV  
CA0SH{PdW&  
汇款||寄钱to remit||to send money 1-H L#y*7$  
 8(.DI/  
ah82S)a`}  
O{0TS^  
寄票供取款||支票支付to send a cheque for payment 35 Y#eU2]  
sn|q EH  
41pk )8~pt  
&) '5_#S  
寄款人a remitter jGM+  
>g):xi3qK  
/zB;1%m-  
d+ LEi^  
收款人a remittee Xp(e/QB  
KJ7[DN'(  
!OM P]  

3ug|H  
国外汇票foreign Bill zjyj,jP  
r*-e~  
a6UW,n"n  
F4!,8)}  
国内汇票inland Bill q\PHA  
--ED]S 8  
_h@s)"  
sd (I@ &y  
跟单汇票documentary bill I'23$IzPA  
V}leEf2'  
XM0;cF  
'f+g`t?  
空头汇票accommodation bill -3YsrcJi  
=cy;{2S'p  
9u3~s<  
@iC,0AK4k  
原始汇票original bill (kECV8)2  
1|_8+)i;  
h q5=>p  

|!0R"lv'u  
改写||换新票据renewed bill c|f)k:Q  
8,E#vQ55}(  
Jk
$XL<t  
m,zZe}oJ  
即期汇票sight bill||bill on demand MX3ss,F  
nj
z:7]>e  
EYwDv4H,g  
Ri,8rf0u
 
…days after date||…days after date…日后付款 9Y9pKTU  
V;b^b5yZ>  
B{ i5UhxD  
-
:O~J#D  
…months after date||…months after date…月后付款 $gYy3y  
?V6+o`bm  
myp}DI(  
u>~G)lx%  
见票后…日付款…days after sight||…days sight &FQ]`g3_@  
GJ>vL  
bLx70 $  
>E;&SX  
见票后…月付款…months after sight||…months sight /]/3)@wT  
a'/yN{?p  
#}^kMD >  
=4RBHe
8`  
同组票据set of bills 7\'ow|)}v  
6B
4
s6  
|"[[.Adw9"  
SE0"25\_G  
单张汇票sola of exchange||sole of exchange !}sYPz]7!  
m"B)%?C#  
 b;!oPT  
sLx!Do$'  
远期汇票usance bill||bill at usance {FR#je  
O5 PCR6U  
nwd 02tu  
 E%g_O_  
长期汇票long bill ~jd:3ip+!  
;SBM
7fwRk  
[]K5l%  
/rd6p{F  
短期汇票short bill k~ZwHx(%S  
{5+t\~q$  
[CH%(#>i~  
~%Y*2i f  
逾期汇票overdue bill )t G` a ;  
q#v&&]N=  
UQl3Tq4QM  
2?LZW1
4$d  
宽限日期days of grace Sr_]R< ?  
f1Ruaz-  

 D7%`hU  
W,zlR5+Jk  
电汇telegraphic transfer （T.T） ;9,<&fe
 
?YY'-\h?  
M9MfO*  
XUUl*5^  
邮汇postal order||postal note （Am.）||post office order||money order I71kFtvcy*  
YQ>M&lnQ<  
A7.$soI\  
imdfin?=
 
本票promissory note （P/N） zJ42%0g  
v&}mbt-  
i(q%E
Mf  
(o_wv  
押汇负责书||押汇保证书letter of hypothecation 62&E]>A(i  
'xAfcP[^  
wU_e/+ 0h  
>
^%]F[Wo  
副保||抵押品||付属担保物collateral security EfY|S3Av  
l -~HY*  
,.u7([SGm  
4oLrCQZ\  
担保书trust receipt||letter of indemnity C=}YKsi|R|  
jGM~(;iw6i  
C7&4,],  
sfez0Uqe.~  
承兑||认付acceptance ^JF6L`Tp  
}p0|.Qu9  
ZbJzf]y:6  
4os7tx  
单张承兑general acceptance ;4of7d  
sHO6y0P  
AW@I,  
sW 7R&t!G  
有条件承兑qualified acceptance d^X;XVAvP  
<!^wGN$f  
+)Tt\Q%7  
xg)cA C\=  
附条件认付conditional acceptance RKaCX:  
U3MfEM! x  
']1j Mn  
[ajF  
部分认付partial acceptance   G"0YCi#I|