[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。   ?cvv!2B]T  
会计报表statement of account u=[oo@Rk`  
or<JjTJ\o_  
9=SZL~#CE  
\Mi< ROp5  
往来帐目account current n7G$gLX  
lV?SvXe
 
@&+ 1b=  
L8fr uwb  
现在往来帐||存款额current accout tv2dyC&a  
R&QT  'i  
U uysG\  
rW^&8E[  
销货帐account sales 6D OE6  
KK+Mxoj,  

k[p  
<O WPG,  
共同计算帐项joint account aE"t['  
Km?i{TW  
HUJ $e2[  
x>@U qUJV  
未决帐项outstanding account Qi%A/~  
vcmS]$}  
Uu(W62  
F8/@/
B  
贷方帐项credit account||creditor account ~-6;h.x=  
TCEbz8ql  
(_T&2%  
bk<3oI  
借方帐项debit account||debtor account m^7p
bJ\|  
+G~b-}  
Rq7ksTo  
01Aa.i^d(  
应付帐||应付未付帐account payable s{/n
O)  
QNo}nl/N  
c2C8}XJ|O  
r,}Zc W+  
应收帐||应收未收帐account receivable _,}Ye,(^=  
!|!V}O  
fq(e~Aqw$  
EPI*~=Z.U  
新交易||新帐new account +a|4XyN  
*8N~Zmz  
Gd"*mLd  
NF.SGga  
未决帐||老帐old account Ort\J~O  
V)]&UbEL|  
^K"`k43 {  
>|s=l`"Xz  
现金帐cash account ^Z!W3q Q  
>M!>Hl/  
Z-Uq89[HZ  
-K0tK~%q  
流水帐running account Jx}5`{\  
DW-LkgfA  
iqU}t2vFrj  
M3Z yf  
暂记帐||未定帐suspense account UY+~xzm  
Wp'\NFe8  
N_>s2
  
23=;v@  
过期帐||延滞帐overdue account||pastdue account 'L,rJ =M3  
IV*}w"r  
]X5*e'  
AL;"S;8  
杂项帐户sundry account Cn"N5(i  
=nsY [ s<  
\u*,~J)z  
lG{J  
详细帐单||明细表detail account :K&hGZ+5  
zx!1jS  
T/3UF  
&F:7U!  
呆帐bad account <Z&gAqj 2  
N*
xgVj*  
}YjSv^  
Qknd^%  
会计项目title of account
M *}$$Fe|  
o ZAjta_4  
wOsr#t7  
Q.fBuF  
会计薄||帐薄account-book '!0CwZ 7  
%ry>p(-pC(  
RBb@@k[v  
i.<}
X  
营业报告书||损益计算表account of budiness||business report Re2kD/S3  
r1\.Jz  
Dn@ n:m  
xs:{%ki  
借贷细帐||交验帐account rendered F-X>|oK>z  
X bg7mj9c  
t _W |`  
R|vF*0)>W  
明细帐account stated #Y:/^Q$_qS  
vQh'C.  
+] {X-R  
"~;jFB8  
与…银行开立一户头to open an account with ~}5(J, 1!  
ufo?ZFq@$L  
iN><m|  
*qqFIp^  
与…银行建立交易to keep account with .UDZW*  
Vg3&:g5 /  
HP8pEo0Y  
9GEcs(A*  
继续记帐to keep account MhsG9q_%  
_#+9)*A  
I2 Kb.`'!  
F7hQNQu:  
与…有交易to have an account with ]uZH  0  
upJishy&I  
>5j/4Ly  
spI {d!c  
作成会计帐||有往来帐项to make out an account with 9W8Dp?:  
&A9+%kOk>  
cnj_tC=zt  

Fc]#\d6  
清算||清理债务to make up an account }a`LOBne  
p[wjHfIq  
-lp_~)j^  
}_;nln?t(  
清洁帐目||与…停止交易to close ones account with WZMsmhU@T  
#=tWCxf=  
(y36NH+  
W6PGv1iaW>  
结帐to close an account w5;EnI  
`Ctj]t  
?{2-,M0  
Pv'x|
p*  
清理未付款to ask an account||to demand an account gu/Yc`S[  
w7 C=R8^  
jHzy1P{?  
jQDxbkIuzE  
结清差额to balance the account with s6egd%r  
,i|f8pZ  
+u#x[xO  

B8&@Qc@~  
清算to settle an account||to liquidate an account||to square an account V O
X>Sl  
-bE|FFU  
o i?ak  
joG>=o  
审查帐目||监查帐目to audit an account b-Hn=e_  
9~_6mR<  
W1s|7  
N7_Co;#(zK  
检查帐目to examine an account h(L5MZs  
%Xl@o  
V;V9_qP,  
/[s$A?  
转入A的帐户to charge the amount to As account 87Kx7CKF"  
pI`Ke"  
"duJl-  
j{=%~  
以计帐方式付款to pay on account \ C^D2Z6  
yV. P.Q  
l0_V-|x  
_=MWt_A '3  
代理某人||为某人on ones account||on account of one 7Tbkti;  
X] !@xlwF\  
u;!Rv E8N  
{ \ePJG#  
为自己计算||独立帐目on ones own account */)gk=x8  
h2>0#Vp3j  
:q=OW1^k^  
5f5ZfK3<i  
由某人收益并负风险on ones account and risk||for ones account and risk @oEDtN
  
<'-me09C*  
7d)aDc*TjW  
;W].j%]Le  
由某人负担for ones account||for account of one z-Dp LV  
riL!]'akV  
H[r0jREK  
A@ME7^w7  
按某人指示||列入某人帐户by order and for account of one j66@E\dN  
<G>PPf}  
3(%,2  
<Va>5R_
d<  
列入5月份帐目for May account }#J}8.  
zCrcCr  
{@A2jk\  
d%hA~E1rR  
编入某中帐项下to pass to the account of||to place to the account of U~m.I  
(R-Q9F+
;  
br
Wt  
.p`'^$X^  
寄出清算书to send in an account||to send in render an account r.^&%D  
Vz*'^=(o&  
5*$Zfuf  
m!_ghD{5h  
支票薄cheque book RHbw
q
]  
F!{SeH:  
BE~[%6T7  
%*OJRL`  
支票陈票人cheque drawer i"xDQ$0G6  
/`> P|J  
BP$#a
#  
R{_IrYk  
持票人cheque holder iE(g
rI3  
Y>~JI;Cu`  
c29Z1Zs2)  
_3a 5/IZ  
不记名支票cheque to bearer||bearer cheque @{u c  
;\+0H$  
>gJWp@6V  
z7 C1&bGe  
记名支票||认人支票cheque to order )v~]lk,
o  
?sYjF iE  
0 ,-b %X  
}c%y0)fL
 
到期支票antedated cheque aehMLl9cl  
_ GSw\r  
#cS,5(BM  
!$Z"\v'b  
未到期支票postdated cheque 9DX3]Z\7X  
|U $-d^ZJ  
K5&C}Ey1  
46Nf|~
 
保付支票certified cheque fx:KH:q3  
JB@VP{  
Z"X*FzFo  
@U@yIv  
未获兑现支票，退票returned cheque u7WM6X  
) AXH^&  
PBtU4)  
B_glyC  
横线支票crossed cheque (B<AK4G  
Ir #V2]$  
vWs c{9  
^~
$ &  
普通横线general crossing VY@hhr1s~  
[dlH t;S  
lVtn$frp  
/g'-*:a  
特别横线special crossing y#;VGf6lj  
|wQZ~Ux:  
tY'QQN||  
mX@*2I  
空白支票blank cheque s $x] fO  
f*{;\n(.t  
kTWg31]~  
'hw@l>1\9  
失效支票，过期支票stale cheque H^;S}<pxW  
#l#[\6  
/? 1Yf  
jMui+G(h  
普通支票open cheque cu!bg+,zl  
OB^?cA>  
{))S<_yN  
o~_>p/7;  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )+4}Ix/q  
h^kNM8  
~PW}sN6ppG  

7u5\#|yL  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges KGmc*Jwy  
8:?Q(M7  
vr;Br-8  
g*?+~0"`Y  
支票换现金||兑现to cash a cheque p]z54 ~  
%%cSvPcz  
p[F=LP  
Q;ZHx.ye{  
清理票款to clear a cheque V,"iMo  
^@lg5d3F  
a {$k<@Ww  
8~(+[[TQ@  
保证兑现to certify a cheque S{i@=:  
y<%.wM]-J  
1 lCikS^c  
m4U+,|Fa  
填写支票数额to fill up a cheque 7h9[-d6  
9'#.>Q>0=j  
;AG s1j  
"Xk%3\{P  
支票上划线to cross a cheque ^ Xy$is3  
3p 1EScH  
G<-9U}~76  
Z F yX@#B9  
开发支票to make out a cheque }42qMOi#w1  
Rk jKIa  
KR+BuL+L  
Jv^cOc  
签发支票，开立支票to draw a cheque||to issue a cheque l9NOzAH3  
a$zm/  
pY!dG-;  
4IP\iw#w  
透支支票to overdraw a cheque kH8$nkeev  
?I2k6%a  
h9BD ^j  
Hl2f`GZ   
背书支票to endorse a cheque *- IlF]  
"ex~LB  
M`+e'vdw  
YUVc9PV)Ws  
请付票款||清付票款to pay a cheque||to honour a cheque ^o
6)[_L  
EOPS? @  
/=YqjZTCq  
7hN6IP*so  
支票退票to dishonour a cheque 8LQ59 K_WX  
B==a  
%V<F<  
/x:(SR2,  
拒付支票to refuse a cheque j`|^s}8t  
q?Ku}eID3  
'6.>Wdd  
zJuRth)(,  
拒付支票to stop payment of a cheque 2 ]DCF  
&ap`}^8pM  
3:~l2KIP4  
>1a\%G  
提示要求付款to present for payment 6}i&6@Snq?  
&J;H@d||  
J|"nwY}a9  
(Q@+v<   
见票即付持票人payable to bearer Z.aLk4QO@  
])QO%  
E)80S.V  
9QOr,~~s  
支付指定人payable to order |z#m  
~X~xE]1o|U  
lRv#1' Y  
8!uL-_Bn  
已过期||无效out of date||stale cVB|sYdf  
+24|_Lx0  
B-\,2rCCZ  
~}$\B^z+  
请给出票人R/D||refer to drawer zM_
DE   
jiwpDB&[  
4V228>9w  
sP6 ):h  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %$ir a\ sM  
Z:UgozdC  
o<D3Y95b  
pcRF:~TE  
文字与数字不一致words and figures differ ;w+:8<mM}a  
nszpG1U:  
}>{ L#JW  
;Na8_}  
支票 BcZEa^^~os  
Avs7(-L+s  
时间已过account closed VMxYZkMNd_  
QmH/yy3.%  
w69>tC  
IOsXP
f9@  
更改处应加盖印章alterations require initials aQ!9#d_D  
*=$[}!YG  
|'U,/
 
Z7/vrME6  
I"8d5a}  
b?Cmc  
时间已过effects not cleared W>p\O9BG  
;f".'9 l^
 
-O~C m}e  
3AdP^B<  
停止付款payment stopped |`_ <@b  
$ kxu;I
 
Ud>` @2  
/e.FY9  
支票毁损cheque mutilated ~a'nHy1  
84[|qB,ML  
0M#N=%31  
:kWZSN8.D  
汇款||寄钱to remit||to send money (@%XWg  
ELN|;^-/|Q  
PU^[HC*K  
/Y;+PAy  
寄票供取款||支票支付to send a cheque for payment C+/Eqq^(  
W$z#ssr  
!: m`9o 8  
`j"4:  
寄款人a remitter s~'9Hv9  
wD<vg3e[H  
~8jThi U  
ltNuLZ  
收款人a remittee $!3gN%  
8_"3Yb`f  
3xBN10R#  
/lf\ E=  
国外汇票foreign Bill @ \!KF*v  
\# 7 @a74  
?@_v,,|  
!?BW_vY  
国内汇票inland Bill kjx >  
CHPL>'NJzc  
aN>U. SB  
:0nK`$'  
跟单汇票documentary bill nURvy}<r  
P-[fHCg~  
@b]VCv0*f%  
|2qR^Hd&5  
空头汇票accommodation bill "(0oP9lZ  
GMEw  
M]J[6EW  
h^['rmd  
原始汇票original bill (d54C(")  
<Cu'!h_n L  
Xf6fH O  
53bM+  
改写||换新票据renewed bill /r>IV`n{  
ktN%!Mh\  
H9sZR>(^  
5_v5  
即期汇票sight bill||bill on demand `f%&<,i  
T48BRVX-F  
Mg#`t$u  
!)NYW4 "  
…days after date||…days after date…日后付款 l<$rqz3D  
DD2a du^  
/^d. &@*  
\.5F](:  
…months after date||…months after date…月后付款 k - FB  
"PMO  
y^9bfMA  
j0AwL7  
见票后…日付款…days after sight||…days sight 6@&fvf  
|B 9t-  
JK[T]|G  
m[8IEKo  
见票后…月付款…months after sight||…months sight {!lNL[x  
hl`u"?rg  
 T&]Na  
xf'LR[M  
同组票据set of bills B i'd5B5  
w_\nB}_  
iA]DE`S  
:*=Ns[Y  
单张汇票sola of exchange||sole of exchange M Z2^@It  
8IeI0f" l)  
>xZ5ac I  
D2{L=  
远期汇票usance bill||bill at usance cxgE\4_u"  
wXz\NGW  
X|,["Az 8  
FzVZs#O  
长期汇票long bill z23 #G>I&  
NJk)z&M  
V DG|>#[!  
)Q~C4C-j  
短期汇票short bill C B6A}m  
C(}^fJ6r  
Z A[)  
<o2,HTWNPS  
逾期汇票overdue bill ^1R"7h  
36nyu_h:R  
}4Zkf<#7$  
\Fq1^ 8qa  
宽限日期days of grace ea2 `q  
fSbS(a
 
a%v>eXc  
D'<$ g  
电汇telegraphic transfer （T.T） +N7"EROc  
0iF-}o  
a s(;]  
vG2.]?  
邮汇postal order||postal note （Am.）||post office order||money order pp<E))&R  
4oV {=~V  
&Bm&i.r  
76_<xUt{  
本票promissory note （P/N） 5} G:D  
z"EWj73  
g &*mozs  
P8<hvMF  
押汇负责书||押汇保证书letter of hypothecation %Uf'+!4l`  
/22nLc;/Cx  
;?zF6zv
Q  
)(lJT&e  
副保||抵押品||付属担保物collateral security 1\y@E  
h D.)M  
[3k
l^TE  
2[ksi51y  
担保书trust receipt||letter of indemnity oPsK:GC`U  
O:._
W<  
@`S.@^%7fO  
Y[@0qc3UO  
承兑||认付acceptance $~G@   
=DC3a3 &%  
s%O Y<B@V2  
J+|/-{g  
单张承兑general acceptance Wxn#Rk#>  
z+ ZG1\  
t3a#%'Dv  
0p `")/  
有条件承兑qualified acceptance WFe m#hq  
t!:)L+$3  
4gb'7'  
AuXs B  
附条件认付conditional acceptance 2T?TM! \Q  
Im+7<3Z  
T pD;  
U<rI!!#9  
部分认付partial acceptance   '60//"9>k/