[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。   }Z\
S__\9  
会计报表statement of account mcidA%  
y5KeUMcu  
2rC&  
NB44GP1-@  
往来帐目account current MtF^}/0w!`  
;xUo(^t7>  
hwvitD!0  
S~H>MtX(<  
现在往来帐||存款额current accout -ON-0L  
FSz<R*2  
:+w6 i_\d5  
Y^DGnx("m  
销货帐account sales 3(t3r::&  
|Vlx :  
+*`k J)uP  

o7Z8O,;  
共同计算帐项joint account } 7:T? `V:  
Yv)c\hm(7j  
k{S8q?Gc  
t_16icF9U  
未决帐项outstanding account +Q"~2_q5/;  
Dk$<fMS,7c  
G; exH$y  
9 !UNO  
贷方帐项credit account||creditor account .v}|Tp&k  
!%t2ZQJq  
3 G<4rH]  
NX8hFwR  
借方帐项debit account||debtor account ] >w@@A  
Q {~$7J  
\et2a
X !  
bZAL~z+ V  
应付帐||应付未付帐account payable 2
A";oE  
?WqaT)l~  
sSwY!";  
G9am}qr  
应收帐||应收未收帐account receivable Bxw(pACf  
yZm= #.f  
Qm*ZOz'i  

h6IXD N  
新交易||新帐new account fI<d&5&g  
]xoG{%vgb  
XjP;O,x  
f}*:wj  
未决帐||老帐old account mvTp,^1  
7{w}0PMx  
~Mar  
f)a0!U 44  
现金帐cash account 6rD]6#D  
dS <*DP  
Ya!%o> J%t  
9iM%kY#)W  
流水帐running account 1ZRkVHiz0  
YAeF*vP  
Z zp"CK 5  
-r3 s{HO  
暂记帐||未定帐suspense account djw\%00&#  
)cP)HbOd=  
34N~<-9AY  
/K1cP>oE  
过期帐||延滞帐overdue account||pastdue account Q[q`)~|  
[.Kp/,JY  
bX:h"6{=R  
y:Of~ ]9@  
杂项帐户sundry account U~"Y8g#qgy  
4*E5@{D  
lQ!OD&6  
dVHbIx  
详细帐单||明细表detail account gVR]z9  
]{\M,txo8  
SA=>9L,2  
8 Zp^/43  
呆帐bad account {i8zM6eC  
eMFxdtH  
SZ$WC8AX  
o59$vX,  
会计项目title of account GPL%8 YY  
<Up?w/9  
NV9JMB{q  
+DR$>
a  
会计薄||帐薄account-book h4F%lGot  
m~Q24Z]!'&  
w7Y@wa!  
a@qc?  
营业报告书||损益计算表account of budiness||business report ~g
Mt U  
gOW8!\V  
kL0K[O
 
CAs:>s '8  
借贷细帐||交验帐account rendered sO6=w%l^  
LfFXYX^  
qz (x  
2ag8?#  
明细帐account stated fHH  
vPz7*w  
6Xm'^T  
\( #"g  
与…银行开立一户头to open an account with Rq[d\BN0.d  
324XoMO  
kV5)3%?  
p@4GI[4  
与…银行建立交易to keep account with 5Lej_uqF   
aVc{ aP  
h3 XSt  
^rP]B-)  
继续记帐to keep account ,%l}TSs  
`V\?YS}  
]- `wXi"  
}58MDpOF1  
与…有交易to have an account with $#u'XyA  
qa )BbK^i  
9_O4yT L  
xSK#ovH2  
作成会计帐||有往来帐项to make out an account with G--X)h-  
tB,(12@W  
)(-;H|]?  
F!0iM)1o  
清算||清理债务to make up an account tS]  
tZKw(<am  
ozRTY9S _;  
c:9n8skE7  
清洁帐目||与…停止交易to close ones account with g]2L[4  
RLnL9)`W  
}P fAf  
Em@:QmEN  
结帐to close an account D5?8`U m=  
=huV(THU  
8iJB'#''*  
u%)gnj_  
清理未付款to ask an account||to demand an account %g.cE}^  
AO|9H`6U6F  
KBN% TqH|  
&.*UVc2+Y  
结清差额to balance the account with LtMM89u  
VoZ{I{>|  
?[NC }LC  
<dH@e  
清算to settle an account||to liquidate an account||to square an account 6,3o_"J!  
Wa<<"x$  
Kx]SiejJ  
71c[`h*0{  
审查帐目||监查帐目to audit an account jBw)8~tYm  
!V37e PFje  
HN{c)DIm]  
YoKyiO!   
检查帐目to examine an account H,X|-B  
,=m.WmXE  
3Hom0g,V4  
X&qx4DL  
转入A的帐户to charge the amount to As account x^f)I|t  
.w.:o2L  
:BF? r  
LEgP-sW  
以计帐方式付款to pay on account ? W'p&(;  
!=,4tg`  
Y7VO:o  
:-k|jt  
代理某人||为某人on ones account||on account of one :;7I_tb  
lZ\8W^  
}#O!GG{  
e /JQ #A  
为自己计算||独立帐目on ones own account ;[sW\Ou  
/8h=6"  
ump ~)?_B  
lrT2*$ w3  
由某人收益并负风险on ones account and risk||for ones account and risk d]l8ei@>h  
((k"*f2%  
5G*cAlU  
aKbmj  
由某人负担for ones account||for account of one /9w>:i81  
I9*cEZ!l=e  
%X{Eupi FA  
3yZmW$E.  
按某人指示||列入某人帐户by order and for account of one dw bR,K  
az(<<2=  
W p=3heCa6  
K T}  
列入5月份帐目for May account JQ&t"`\k  
iEr,ly  
O<gfZ>  
DmiBM6t3N  
编入某中帐项下to pass to the account of||to place to the account of 86 r5!@WN  
JbMTULA  
e `D}[G#  
~?Q sr  
寄出清算书to send in an account||to send in render an account S\e&xUA;|  
Z4j 6z>qE  
IU
%|K~_n  
Wy}I"q[~So  
支票薄cheque book |^pev2g  
WlMcEje  
S(Yd.Sp  
|p11Jt[  
支票陈票人cheque drawer Ux[<g%F"  
?{{w[U6NE  
:]^e-p!z  
Kx__&a  
持票人cheque holder UNdD2Fd9  
,5}U H  
}htjT/Nm  
G6sK3K  
不记名支票cheque to bearer||bearer cheque `Lf'/q  
RLB3 -=9t  
RK>Pe3<  
`2s!%
/  
记名支票||认人支票cheque to order }]?Si6_ZZ  
nM )C^$3<t  
xt{'Be&Ya+  
':'g!b`/  
到期支票antedated cheque (q> TKM  
yPm2??5MW>  
/:&!o2&1H  
*Gbhk8}V'  
未到期支票postdated cheque d2 ^}ooE  
N%y i4  
U@lc1#  
H"C'<(4*\  
保付支票certified cheque +]db-  

^u
/%z
L  
@fL ^I& ++  
ou|emAV  
未获兑现支票，退票returned cheque -EjXVn! vQ  
\{,TpK.  
--$o$EP`  
GP|=4T}Bf  
横线支票crossed cheque I$n=>s  
${+u-Wfau  
J~X v R  
US6_5>/  
普通横线general crossing L+%"e w  
TOYK'|lwM  
hG
R j  
j=_rUc'Me  
特别横线special crossing gt&|T j  
|.IH4 K  
wucdXj{%  
Qy,^'fSN  
空白支票blank cheque ));#oQol9  
[&Xp]:M'D  
XX;4A  
^?69|,  
失效支票，过期支票stale cheque ,w }Po  
g|=_@ pL  
cH]tZ$E`  
GN.Oa$  
普通支票open cheque 3P>gDQP  
0ju1>.p  
/YKd [RQ  
8Of
Q :  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^6 6!f 5^W  
gwZ<$6  
Nz{dnV{&x;  
Ycm)PU["  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ej RK-!  
r;cDYg  
OfsP5*
d  
]m]`J|%i  
支票换现金||兑现to cash a cheque :fRXLe1=  
fSh5u/F!  
w7nt $L5  
<?jdNM  
清理票款to clear a cheque ~Eut_d  
fS]&?$q  
&}ZmT>q`$  
X/]@EF  
保证兑现to certify a cheque QWmE:F[M~  
We+rFk1ddt  
BT{;^Hp  
N&8TG  
填写支票数额to fill up a cheque KuNLu31%  
.@dC]$2=  
BEZ~<E&0H  

#kg`rrFr  
支票上划线to cross a cheque St=nf\P&F  
l,wlxh$}(  
c,UJ uCZ  
B`tq*T%  
开发支票to make out a cheque 
MsB>3  
fV:15!S[  
c0U g
5Vr  
)W@ug,y  
签发支票，开立支票to draw a cheque||to issue a cheque Y~~Dg?e  
:WhJDx`j  
dzcF15H1  
 *7Dba5B  
透支支票to overdraw a cheque 337.' |ZE  
FU|brSt  
: }Jx  
|9@,ri\'Rg  
背书支票to endorse a cheque Z:b?^u4.  
&\zYbGU  
jiI=tg;  
LS@TTiN   
请付票款||清付票款to pay a cheque||to honour a cheque  ` Xc7b  
[|\6AIoS  
7KT*p&xm  
~z[`G#dU  
支票退票to dishonour a cheque {1GJ,['qL  
sYTz6-  
$CcjuPsK  
PjQl(v&O  
拒付支票to refuse a cheque 6(|mdk`i  
,n|si#  
HKN|pO3v  
WR+j?Fcf  
拒付支票to stop payment of a cheque y@LI miRG  
|jsI-?%8J  
+sNS  
dg D-"-O  
提示要求付款to present for payment z%&FLdXgW+  
I2}W/}  
N,t9X7G&  
:4AQhn^;"  
见票即付持票人payable to bearer o<g?*"TRh  
.5JIQWE(  
xL* psj  
x/ QqG1q  
支付指定人payable to order [i.@q}c~E  
FT).$h~+4  
?pL|eS7  
q|5WHB  
已过期||无效out of date||stale 
FlO?E3d  
SX3'|'-  
Zy0M\
-Mn  
AvL /gt:  
请给出票人R/D||refer to drawer F` }'^>  
H`[FC|RYyE  
--HDEc|  
g&RpE41x  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hzD)yf  
o)Q4+njT@  
Km2~ nkQ  
N=mvr&arP  
文字与数字不一致words and figures differ t  Cuvb  
vgW(l2,@  
lM-\:Q!
  
tqZ91QpW  
支票 zD_5TGM=  
+U f w  
时间已过account closed jAQ{
H  
g4W
$MI  
&BVUK"}P  
_JH.&8  
更改处应加盖印章alterations require initials &{)<Q(g  
[*%lm9 x  
T! }G51  
? Fqh i  
QPy h.9:N  
,Csdon
  
时间已过effects not cleared ^Ks1[xc*`  
A-x^JC =  
#y\O+\4e  
8~y!X0Ov!  
停止付款payment stopped k?cX fj&  
97c0bgI!+  
Gm+D1l i  
?[Yn
<|  
支票毁损cheque mutilated 6O4*OR<&  
Y XhZWo{B  
\mF- L,yu  
fb f &bJT  
汇款||寄钱to remit||to send money osc8;B/  
I!zoo[/)%  
AB=%yM7V*  
[_ N1 .}e  
寄票供取款||支票支付to send a cheque for payment 2d[tcn$;h]  
.]9`eGVWj  
lh-.I]>&`  
cfmwz~S6i  
寄款人a remitter Hc/7x).  
u7!gF&tA  
(~|)Gmq2  
.)*&NY!nsl  
收款人a remittee nS#F*)  
hl]d99Lc  
(U\o0L I  
5|0}bv O  
国外汇票foreign Bill #m#IBRD:  
fMwF|;  
dX\OP>  
c[J 2;"SP  
国内汇票inland Bill R/u0 ,  
tFcQ.1  
*g mc6xY  
HX.K{!
5  
跟单汇票documentary bill \] Y<d  
k
wi$%  
.p{l
zI9  
mB2}(DbhE  
空头汇票accommodation bill mI2Gs)SO  
ZW M:Wj192  
R14&V1 tZ  
<\*)YKjn/@  
原始汇票original bill ?;=7{Ej  
d{TcjZ  
E[hSL#0  
2k!uk
6  
改写||换新票据renewed bill 3SM'vV0[  
UXZ3~/L5 O  
YBY;$&9  
~N/%R>(v  
即期汇票sight bill||bill on demand v~RxtTu  
Ob%iZ.D|3<  
xb7!!PR  
M"mvPr9  
…days after date||…days after date…日后付款 Zn1((J7  
'+_-r'2  
qY&(O`?m&  
H!NGY]z*  
…months after date||…months after date…月后付款 s"7FmJ\7rw  
)fXxkOd  
.KYs5Qu  
bSM|"  
见票后…日付款…days after sight||…days sight
W)`>'X`  
:~s"]*y  
FoIK, MdJ  
oe6Ex5h  
见票后…月付款…months after sight||…months sight bO6z;
D#  
2C0j.Ib  
y2k's  
3{H!B&sb  
同组票据set of bills [:,|g;
=Y}  
AU*]D@H   
:z?T/9,C  
*{JD=ua  
单张汇票sola of exchange||sole of exchange b`wT*&  
?@A@;`0Y  
vU/sQt8  
E.'6p \  
远期汇票usance bill||bill at usance yyPj!<.MGP  
Jbima>  
,:.8s>+ i  
-8:O?]+Q/  
长期汇票long bill 7|Qb}[s  
+=`w  
9~,!+#  
)`=N+k]  
短期汇票short bill C#&b`  
Q#*qPgs  
H
VC|0}  
VQ~eg wJL  
逾期汇票overdue bill EZQ!~  
d6W&u~  
Ux,dj8=o  
N}|1oQkjf  
宽限日期days of grace v@X[0J_8  
}k1[Fc|  
TDtHRhq7  
qyIy xJ  
电汇telegraphic transfer （T.T） L8;`*H  
Y5>'(A>  
,!~U5~  
}Ny~.EV5^  
邮汇postal order||postal note （Am.）||post office order||money order IxP$lx  
-r_Pp}s  
jaTCRn3|<  
I#yd/d5^  
本票promissory note （P/N） [o'}R`5)  
UR`pZ.U ?  
7 dG_E]&  
|qk%UN<  
押汇负责书||押汇保证书letter of hypothecation t5p#g<$  
B@3>_};Ct  
:)e/(I]  
.Vq_O u  
副保||抵押品||付属担保物collateral security [yAR%]i
-7  
-}JRsQ+rgM  
ku
5g`ho  
I8hmn@ce  
担保书trust receipt||letter of indemnity :;x#qtv~Iz  
7`X9s~B  
b~G|B
hxa  
1n ZE9;o  
承兑||认付acceptance 6? (8KsaN  
y/?;s]>b  
XG6UV('  
Lop= ._W  
单张承兑general acceptance Kib?JRYt  
q->46{s|  
20uR?/|@  
Sytx9`G 5  
有条件承兑qualified acceptance w*N9p8hb]  
"2/VDB4!FG  
_nnl+S>K  
LYiz:cQh  
附条件认付conditional acceptance j#XU\G  
mCpoaGV_  
2|^bDg;W+u  
~Urj:l  
部分认付partial acceptance   z[, `