[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。   ~*<`PDO?  
会计报表statement of account t%0c$c
 
Fw t  
YMU""/(  
*ZFF$0}  
往来帐目account current qywl G  
*c&OAL]  
_`p^B%[  
p .P#S  
现在往来帐||存款额current accout =tP^vgfQ  
,v#n\LD`  
K<`W>2"  
l&:8 'k+%=  
销货帐account sales 5\w*W6y  
wu`+KUx  
|]k,0Y3v  
c3o3i  
共同计算帐项joint account "*N#-=MJF  
%lGOExV%  
*N:0L,8  
:Ea|FAeK8  
未决帐项outstanding account HavlN}h
 
u86 PTp+  
9=}[~V n  
lSO$Q]!9  
贷方帐项credit account||creditor account w-xigm>{Z  
Vsw:&$  
8oXp8CC  
UK1)U)*+  
借方帐项debit account||debtor account .:B>xg~2  
/!A"[Tyt  
b-#lKWso  
hvNK"^\p  
应付帐||应付未付帐account payable h z{--  
!E_|Zp]up  
.XiO92d9  
O>a1S*mxP  
应收帐||应收未收帐account receivable "#-iD  
aNNRw(0/  
t u{ ~:Z(  
(C"q-0?n  
新交易||新帐new account - 1d*zySL  
ksuePMIK  
=T&<z_L  
gsM^Pu09ud  
未决帐||老帐old account EzjK{v">  
NH}o`x/  
Y~A I2HS  
JX[]u<h?  
现金帐cash account ITTEUw~+o  
wvxz:~M  
&GJVFr~z  
8>6<GdGL<n  
流水帐running account GEh(pJ  
u a_w5o7  
_@[W[=|H  
"VSx?74q  
暂记帐||未定帐suspense account ilHf5$  
jgG9?w)|u  
$@71 w~y  
q*` m%3{  
过期帐||延滞帐overdue account||pastdue account Ut;4`>T  
US"g>WLwJ  
g<M!]0OK  
q/54=8*h0  
杂项帐户sundry account 6o\uv   
Zl3e=sg=  
.74C~{}$  
~D4l64  
详细帐单||明细表detail account Q1x&Zm1v  
kh2TDxa&  
Ng*-Bw)p]  
I^![)# FC  
呆帐bad account |Rkw/5  
~wv$uL8y  
Z
AN~TG<n  
2y;vX|lX]  
会计项目title of account V@
-Q&K#  
{cIk-nG-_  
2gZp O9  
(PGw{_  
会计薄||帐薄account-book #G F.M,O/h  
y2s(]#8  
~h Dp-R;  
x< 2]UB`  
营业报告书||损益计算表account of budiness||business report Q*PcO\Y!y  
R5^6Kwu  
Pvi2j&W84  
.IdbaH _a  
借贷细帐||交验帐account rendered xRXvTNEg  
]j
6pd*H  
NQ 6oyg@&  
&,jUaC5I  
明细帐account stated 2z;3NUL$n  
{2P18&=  
l/zv >  
pFNU~y'Kf  
与…银行开立一户头to open an account with GF%/q:9  
GU2TQx{V  
,&S0/j  
f)z(9JJL  
与…银行建立交易to keep account with Komdz/g  
w->Y92q]  
Q. O4R
_H  
$9Bzq_!  
继续记帐to keep account :"!Z9l\@  
z|%Pi J,  
K2xHXziQ  
Er~KX3vF  
与…有交易to have an account with u_9c>  
}k%6X@  
>L4F'#I  

kG!hqj  
作成会计帐||有往来帐项to make out an account with DH+kp$,}  
qwj7CIc(  
u$[8Zmgzz  
PLs`Ci|`  
清算||清理债务to make up an account $Uy+]9  
cRrJZ9  
ez[x8M>  
j;
_  
清洁帐目||与…停止交易to close ones account with +z?gf*G_W'  
^#Q -?O  
6#CswSpS  
AkS16A  
结帐to close an account ij-'M{f  
j0{`7n  
<zn)f@W  
1#_pj eG  
清理未付款to ask an account||to demand an account |w* s:p  
fTy:Re  
rmkBp_i{|  
rY^uOrR>j*  
结清差额to balance the account with 9Q s5e  
LS<+V+o2%  
T&pCLvkz  
BX[IW
P\%  
清算to settle an account||to liquidate an account||to square an account GyQF R?  
Ev
m3Sm!S  
m6BUKX\m  
)?#K0o[<  
审查帐目||监查帐目to audit an account -kLBq:
M  
mm:TR?^  
zu @|"f^`  
$aJay]F  
检查帐目to examine an account v {HF}L  

N)Q_z9b=  
gF)-Ci  
# 2^H{7  
转入A的帐户to charge the amount to As account "*X\'LPs=  
}WC[<AqI  
*'8q?R?7g  
>KrI}>!9r  
以计帐方式付款to pay on account m s}o[Z@n  
7:vl -ZW  
A~vx,|I  
"M iJM+,  
代理某人||为某人on ones account||on account of one )yig=nn  
@Drl5C}+  
/FXvrH(  
^|Fy!
kp  
为自己计算||独立帐目on ones own account fG>3g S6&  
8TB|Y  
COHBjufmR  
A8mc+ Bf(  
由某人收益并负风险on ones account and risk||for ones account and risk >e6OlIW  
= >TU  
XTF[4#WO  
klQmo30i  
由某人负担for ones account||for account of one =bD.5,F)  
oA-,>:}g{  
v4|TQ8!wR  
I[K4/91  
按某人指示||列入某人帐户by order and for account of one au50%sA~  
5<PNl~0  

X5.9~  
w#A\(z%;x
 
列入5月份帐目for May account 7M~/ q.  
G9okl9;od  
N(4y}-w$  
rMIX{K)'f  
编入某中帐项下to pass to the account of||to place to the account of sHBTB6)lx  
Iv  
aeN #<M&$<  
gkx
Hfm  
寄出清算书to send in an account||to send in render an account rM= :{   
MCibYvc[  
dYD;Z<l  
zL+t
&P[\  
支票薄cheque book UJqh~s  
em,1Yn?  
T<Xw[PEnP  
%eofG]VM<  
支票陈票人cheque drawer %D#&RS  
}Em{?Hqy  
e6_8f*o|s  
b3>zdS]Q  
持票人cheque holder yN`hW&K  
qVfn(rZ  
l9|K,YVW  
{~9HJDcM  
不记名支票cheque to bearer||bearer cheque !?ZR_=Y%  
T\p>wiY2|F  
# lqH/>`>  
^(+q1O'  
记名支票||认人支票cheque to order oS%(~])\  
%.`u2'^  
+jF|8  
S[$9_Jf  
到期支票antedated cheque D<FQVdP  
*j&\5|^V  
Hl%Og$q3  
 z6J12tu  
未到期支票postdated cheque 0|-}>>qb\  
c"kB@P  
iP9]b&  
:^`j:B  
保付支票certified cheque {:"<E?+  
3YLfh
`6  
`T+> E0H(f  
L`<#vi  
未获兑现支票，退票returned cheque q['D?)sy  
d m"R0>  
Eu&$Rq}  
V*s\~h)  
横线支票crossed cheque +~G:z|k  
\ ;'#8  
U3B&3K} ~  
<Ez@cZ"  
普通横线general crossing w{T$3F`@9  
J&'*N:d  
-:d{x#  
FLQke"6i0:  
特别横线special crossing v `/nX- >  
'q;MhnU+  
rU9")4sQ  
B=>Xr!pM!  
空白支票blank cheque |7,$.MK- @  
xzY/$?  
S6bYd`  
C[znUI >  
失效支票，过期支票stale cheque sdCG}..`  
"Y^Fn,c  
R h6CV  
9:RV5 Dt  
普通支票open cheque "'``O~08/  
 \ 2El>>  
:tFcPc'  
,V]FAIJ  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]g9SUFM  
"&D0Sd@[?  
@(=?x:j  
N4VZl[7?  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }vB{6E+h/w  
"dndhoMq  
VWdTnu  
fuHNsrNlm  
支票换现金||兑现to cash a cheque K($+ILZ  
#gWok'ZcR  
J:uFQWxZ   
x%$6l  
清理票款to clear a cheque ^=-25%&^  
7mi=Xa:U  
&-NGVPk81`  
^oC>,%7  
保证兑现to certify a cheque U"@p3$2QW  
|I"&Z+m  
0nI*9  
;A"i.:ZT  
填写支票数额to fill up a cheque NA@Z$Gy  
G DBV   
TGG=9a]m  
Wn;%B].I  
支票上划线to cross a cheque 2|exY>`w  
h^IizrqU  
+ rN#
 
jsV1~1:83  
开发支票to make out a cheque m>[G-~0?kI  
1GR|$E  
*pS3xit~  
h } &dvd  
签发支票，开立支票to draw a cheque||to issue a cheque <uoVGV5N  
DD7D&@As  
mDwuJf8}  
:&$v.#  
透支支票to overdraw a cheque hP[/xe  
;gJAxVD<  
s&WE'  
x`w
Ui*G  
背书支票to endorse a cheque OL#i!ia.  
g p|G q  
="@f~~  
fE|"g'  
请付票款||清付票款to pay a cheque||to honour a cheque S>HfyZ&Pc  
l'!_km0{d
 
 W>x.*K  
Bq4@I_b  
支票退票to dishonour a cheque 5D^2 +`$/  
xw~oR|`U  
HuA4eJ(2  
@1k-h;`,  
拒付支票to refuse a cheque <[gN4x>'  
/8dRql-Ne  
,Wd+&|Q  
$RRh}w\0^  
拒付支票to stop payment of a cheque }ew)QHd  
qw|B-lT{:  
2B6y1"B  
gz:US77  
提示要求付款to present for payment X"f]  
GIkVU6Q}  
nGJ+.z  
'OhGS
s|  
见票即付持票人payable to bearer L`w_Q2{sv  
dt=M#+g  
ZS&+<kGD  
7}mrC@[i  
支付指定人payable to order oC!z
+<  
a|dn3R>vX  
_>t6]?*  
T}'*Gry  
已过期||无效out of date||stale k_OzkEM9!  
1B{u4w7S4e  
8js1m55KT  
M;.:YkrUH  
请给出票人R/D||refer to drawer JVx-4?  
( ~>-6Nb 5  
u3 4.   
6D4u?P,  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2-#&ktM%V  
6099w0fR`  
eN TKX  
'_n$xfH  
文字与数字不一致words and figures differ
ln09_Lr  
Fe 78YDx?  
Qyj:!-o  
Z7MGBwP(  
支票 8(:O5#  
ge&!GO  
时间已过account closed oH e thk  
T'  )l  
Q\le3KB
 
Ez^wK~  
更改处应加盖印章alterations require initials }SW>ysw'm  
O 0P4uq  
thh0
~g0/  
2B=BRVtSs  
#/>OW2Ny  
{9./-  
时间已过effects not cleared ?ieC>cr  
cD<5~`l  
Q,>]f@m  
?$H=n{iW  
停止付款payment stopped H7Ee0T(`  
? C6tYd  
[jKhC<t}  
y>JSo9[@  
支票毁损cheque mutilated @B>pPCowa  
D;oX*`  
Up1e4mNL  
$_W kI^  
汇款||寄钱to remit||to send money e6'y S81  
Cl!qd
h6  
&>Nw>V  
WP?AQD  
寄票供取款||支票支付to send a cheque for payment P?`
a{sl.  
Z2I2 [pA  
=D^R,Q  
PCiwQ4 ~  
寄款人a remitter ^" UZ.@sq'  
m+dJ3  
<L<d_  
1xb1?/n1#  
收款人a remittee ~d=Y98'xS  
FW
QNO(  
|Y;[)s =q  
KyRcZ"  
国外汇票foreign Bill OP\m~1  
y9Q.TL>=[  
YyD0g9{  
%2`.*]L  
国内汇票inland Bill V\r2=ok@y  
![aa@nOSa  
@A8@j%CK1  
Y/,Cy0!  
跟单汇票documentary bill h9l 6AnbJ  
) 8JM.:,  
L
<ET"&b;4  
L-Pq/x2r  
空头汇票accommodation bill Kr@6m80E5  
Pb l#ieZM  
\ H!Klp  
->a|  
原始汇票original bill R2f^dt^  
|aS272'  
h=MEQ-3jg  
Nu7l PEM  
改写||换新票据renewed bill 'DtC=  
k[]2S8K2  
?4YLt|sn  
)PjU=@$lI  
即期汇票sight bill||bill on demand Q?{^8?7  
YaAOP'p  
Apc!!*7  
c4(og|ifk  
…days after date||…days after date…日后付款 kuW^_BROJ  
-5#cfi4^*  
VqnM>||  
NWII?X#T}  
…months after date||…months after date…月后付款 v8 pOA<s  
0K^? QM|S  
^W,~  
O{ |Ug~  
见票后…日付款…days after sight||…days sight Nh"U~zlh  
OzU o}QN  
i@#=Rxp  
sTw+.m{F  
见票后…月付款…months after sight||…months sight QEc4l[^{.B  
/G= ?E]^  
dn CurWjdk  
,d$D0w  
同组票据set of bills Ny
l)B7/w  
EM,=R  
@k-iy-|3)  
g,s^qW0vds  
单张汇票sola of exchange||sole of exchange `{9bf)vP6  
my%MXTm2  
FPukV^  
QfRo`l/V9  
远期汇票usance bill||bill at usance y1 a1UiHGP  

N}KL'  
U}DLzn|w  
)F,z pGG  
长期汇票long bill 'C) v?!19  
%'.3t|zH  
CO`?M,x>  

S9dXkd  
短期汇票short bill t {H{xd  
$) m$c5!  
-mLS\TFS  
Q2<v: *L  
逾期汇票overdue bill heQ
yz|o  
4O
Fv#$[  
w$"^)EG,7  
y'(a:.%I  
宽限日期days of grace ~,.'
#=V  
8~y&"  \  
bL/DjsZ@  
iAZbh"I  
电汇telegraphic transfer （T.T） "<&) G{  
}!V-FAL  
@;}vK=6L  
U<<XeSp  
邮汇postal order||postal note （Am.）||post office order||money order zJov*^T-C  
(@V_47o  
O~mQ\GlW  
slAR<8  
本票promissory note （P/N） 7QRkXs  
z0@BBXQ`  
;.=]Ar}  
CV)K=Br5&_  
押汇负责书||押汇保证书letter of hypothecation 0X5b32  
oj c.ykP$  
^0&jy:{  
Vllxv6/_  
副保||抵押品||付属担保物collateral security IZs&7  
d|> /eb.R  
\}W !  
zwk&3  
担保书trust receipt||letter of indemnity L8(2or  
<!F".9c@A  
.q1y)l-^Z  
N5zx#g  
承兑||认付acceptance AG><5 }  
oX7_v_:J\R  
<<R2 X1  
J&&)%&h'I  
单张承兑general acceptance Z<,Hz +  
RK=Pm7L:`y  
=\G`g#  
\i+Ad@)  
有条件承兑qualified acceptance 9sI&d  
3)I]bui  
F}=_" IkZ  
L7R!,  
附条件认付conditional acceptance }QBL{\E!  
$9P=  
7M8cF>o  
-[}Aka,f!  
部分认付partial acceptance   m^ Epw4eg