[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。   y#'hOSR2  
会计报表statement of account =}Tm8b0  
C8K2F5c5  
^/BGOBK  
Au,oX2$  
往来帐目account current 8>YF }\D V  
C*mVM!D);!  
811>dVq3/  
-rO34l  
现在往来帐||存款额current accout ET.jjV  
6x^$W ]R  
l~E~!MR  
,D{7=mDVm  
销货帐account sales uzdPA'u  
w0!$ow.
l  
[v~,|N>w  
I V,4BQ$  
共同计算帐项joint account n^nE&'[?0g  
n#+EG3  
N,TV?Q5l7  
6:5K?Y
o  
未决帐项outstanding account FMdu30JV  
BAQ-1kSz  

H9)@q3<  
#I=EYl=Vvi  
贷方帐项credit account||creditor account 7IxeSxXH  
ny{C,1QG  
r,;ca6>5H  
(fpz",[  
借方帐项debit account||debtor account -+"#G?g  
NifQsy)*%  
[[|#}D:L  
h]<S0/  
应付帐||应付未付帐account payable j*>J1M3E  
M5n
o4P<  
,)`_?^\$f  
vh\i ^  
应收帐||应收未收帐account receivable * BM|luYL  
c~hH 7/v  
FW-I|kK.  
MtJ-pa~n  
新交易||新帐new account z_> ~=Mm  
.HZd.*  
IWE([<i}i[  
uZ?P
{E,K  
未决帐||老帐old account 8$NVVw]2,  
G!j9D  
+RJ{)Nec  
;g0s1nz  
现金帐cash account z3aGK  
Xz4q^XJ  
[-\Y?3  
== wX.y\.n  
流水帐running account ]ogifnwv  
=7V4{|ESfy  
kgo#JY-4  
v*.R<-X:  
暂记帐||未定帐suspense account (1z"=NCp  
UPH#~D!  
}<WJR Y6j  
RQE]=N  
过期帐||延滞帐overdue account||pastdue account IRbyW?/Xv  
)|*Qs${tF  
O=A R`r#u  
^{"i eVn  
杂项帐户sundry account {($bzT7c  
n~62
9&  
F?6kkLS/  
D|OGlP  
详细帐单||明细表detail account fAJyD`]Z  
%gm x47  
^8&}Nk[j  
!` 1h *}  
呆帐bad account [WDzaRzd  
?J2{6,}O*.  
\kQ)fk]^  
B? %u<F  
会计项目title of account :lai0> D  
<.)=CK  
=G}a%)?As\  
'bx}[  
会计薄||帐薄account-book ~DD _n  
~m=GS[=  
cB,^?djJ3  
TFk
G"ev  
营业报告书||损益计算表account of budiness||business report JA4Zg*7I  
%<kfW&_>w  
{v*4mT  
z<eu=OD4t  
借贷细帐||交验帐account rendered s{dm,|?Jl,  
2xN7lfu1RB  
Vs5 &X+k  
3}}/,pGSc  
明细帐account stated "c[>>t  
j#f/M3  
}#1.$ a  
;P k"mC  
与…银行开立一户头to open an account with u[qy1M0  
9we];RYK  
bZ_&AfcB  
b]]k\b  
与…银行建立交易to keep account with v.W!  
.45wwouZkc  
p>)1Z<D"a  
2- L-=0  
继续记帐to keep account *wJ$U  
HJr/N)d  
1tXc7NA<  
b#I,Z+0ry  
与…有交易to have an account with ^U~Er'mT  
rv[BL.qV  
q<\r}1Dm  
)[hs#nKTh  
作成会计帐||有往来帐项to make out an account with q2 7Ac;y  
*?Eu{J){7%  
IG
0_  
Q+f|.0r  
清算||清理债务to make up an account s-*N_Dv  
X:Y1g)|K  
Oi?Q^ISxP  
_3 [E$Lg  
清洁帐目||与…停止交易to close ones account with ]}SV%*{%  
fyUW;dj
 
3wN4kltt  
-rs S_[$2  
结帐to close an account t>]W+Lx#  
o,k#ft<  
?Ho$fGz  
"^t7]=q  
清理未付款to ask an account||to demand an account Z2{$FN  
`*CoVx~fk  
a?Om;-i2`S  
vasw@Uto)  
结清差额to balance the account with 8;=?F>]xn  
R&s/s`pLW  
z*nztvY@e  
H?opG<R=ek  
清算to settle an account||to liquidate an account||to square an account ,=!s;+lu{  
\yymp70w  
N+SA$wG  
y%--/;  
审查帐目||监查帐目to audit an account NO*~C',cI/  
9^SrOW6~  
,hK =x  
:%Z)u:~':  
检查帐目to examine an account 5YZ\@<|rH  
j5Yli6r?3-  
Qvny$sr
2  
JKmd' ZGw  
转入A的帐户to charge the amount to As account m$Tt y[0  
ZbH6$2r  
3I?y RE
 
s5 Fn("h]n  
以计帐方式付款to pay on account ICoZ<;p  
tSDp>0yZ3  
oi3Ix7  
hQSJt[8My  
代理某人||为某人on ones account||on account of one EI9Yv>7d{  
7.5\LTM>9e  
:\#]uDT2=  
UIQ=b;J9  
为自己计算||独立帐目on ones own account hy"p8j7_  
GmGq69]J*  
/9y'UKl7[  
g2 V $  
由某人收益并负风险on ones account and risk||for ones account and risk Rx<[bohio  
DF#WQ8?$]  
x^F2Ywp%  
,Ur~DXY  
由某人负担for ones account||for account of one )fZ5.W8UE]  
RDG,f/L2  
D/{Spw@  
Jf2:[Mq  
按某人指示||列入某人帐户by order and for account of one (aCl*vV1  
;+qP
V7Z  
Dc>)js|"  
\b88=^  
列入5月份帐目for May account \;tKss!|  
I|[a a$G  
}\ui}\  
`V ++})5v  
编入某中帐项下to pass to the account of||to place to the account of .uagD[${  
&4MVk3SLx#  
HNoh B4vt  
o:Z*F0qm  
寄出清算书to send in an account||to send in render an account s.dn~|a  
[76mgj!K  
$t</{]iX  
f{z%PI[  
支票薄cheque book Zk;;~ESOU  
&(^>}&XS.<  
lR^dT4  
m~NWY$oI9[  
支票陈票人cheque drawer XY QUU0R  
B&Ci*#e  
<db/. A3  
3y D5u  
持票人cheque holder 7iJk0L$]x  
\&qVr1|  
$v oyXi`*  
0Rk'sEX,  
不记名支票cheque to bearer||bearer cheque cwC,VYVl  
Q}.y"|^  
o-'i)pp  
x!.VWGtb  
记名支票||认人支票cheque to order Z/RUrYeb  
R+JI?/H  
ujWHO$uz!  
/7"1\s0U  
到期支票antedated cheque gS|xicq!  
80]TKf>  
FW.dHvNX  
`Zi#rr|)L  
未到期支票postdated cheque OB^2NL~Q~  
0j/81Y}p  
?RzT0HRd  
2nieI*[  
保付支票certified cheque
EIEq[`h  
A>
g$[  
7ER 2h*  
7Y*m_AhxJ  
未获兑现支票，退票returned cheque O`0$pn  
7VXeu+-P  
*nW9)T  
v_@_J!s  
横线支票crossed cheque Y-c~"#  
\
mu9ikZ<  
jRkq^}  
pz IMj_  
普通横线general crossing TxCQGzqe  
"AK3t' jF*  
:{ T#M$T  
rlIEch^wZ  
特别横线special crossing U?lu@5 ^Z  
q5W'P>  
@!'H'GvA  
2,;t%GB  
空白支票blank cheque Z= c@Gd  
QPcB_wUqu  
FVmg&[ .  
`k|nf9_  
失效支票，过期支票stale cheque `j<tI6[e  
+=k|(8Js#  
9h(hx7]  
|)-:w?  
普通支票open cheque &P3vcB  
ncdr/(`  
] zY  
KRZV9AJ  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ">9CN$]J  
`j![  
MX0B$yc$  
7:<Ed"rdE  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %S#"pKE6R  
z.^ )r  
dZgfls  
`@D4?8_  
支票换现金||兑现to cash a cheque .Cus t  
//@=Q!MW  
/6c10}f  
ECzNByP  
清理票款to clear a cheque *$ $V,6O.  
SXz([Z{)  
FO=1P7  
AZy2P u56  
保证兑现to certify a cheque $@kw>2  
\Agg6tYr  
6w;|-/:`  
Ig KAD#2a  
填写支票数额to fill up a cheque Rk[ * p  
3raA^d3!?  
=3C)sz}  
Gnt!!1_8L  
支票上划线to cross a cheque "%t`I)  
RAI&;"  
m5aaY  
 0QqzS  
开发支票to make out a cheque p'k +0=  
~{G:,|`  
F:S>\wG,  
9n S!  
签发支票，开立支票to draw a cheque||to issue a cheque 3&fFIab9  
)6 <byO  
/$,=>  
iBC>w+t14  
透支支票to overdraw a cheque m@u`$rOh  
oD@jtd>b%  
C}'="g^=sl  
HbfB[%  
背书支票to endorse a cheque ld}$Tsy0  
_lv:"/3R  
8G] m7Z  
Z[S+L"0  
请付票款||清付票款to pay a cheque||to honour a cheque !o':\hex6  
zn1Rou]6  
S!W/K!wf  
\N , '+  
支票退票to dishonour a cheque :yjK*"T|OD  
89#0vG7m  
"ak9LZQ9z  
kseJm+Hc  
拒付支票to refuse a cheque dHF$T33It  
gam#6 s  
X/K)kIi  
1 3`0d  
拒付支票to stop payment of a cheque 0(/D|  
Wo+CQH6(  
,nB3c5X)|  
{a8^6dm*E  
提示要求付款to present for payment .`>
l.gmi&  
EQ63VF
  
~!:Sp_y  
D>b5Uwt  
见票即付持票人payable to bearer )(Mr f{  
kefv=n*]l  
83ic@[  
2, "q_d'V  
支付指定人payable to order Wo9psv7.  
x36#x  
66@3$P%1p  
_OU.JrqC  
已过期||无效out of date||stale DwY<qNWT  
EH*ym#Y  
~/jxB)t  
dEd]U49u  
请给出票人R/D||refer to drawer 1m<?Q&| m$  
Qj<{oZp&  
"G9'm  

gr`Ar;  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]ZKt1@4AY  
=PFR{=F  
rH&r6Xv[  
c
P@F #!2  
文字与数字不一致words and figures differ tdnXPxn[  
k/_8!^:'  
0Y piHoM  
]r6BLZ[%  
支票 H8-D'q>R  
{ #1j"  
时间已过account closed N`<4:v[P   
grCO-S|j^  
1KYbL8c  
-e{)v'C)  
更改处应加盖印章alterations require initials -M:hlwha  
J(EaE2  
RJRq` T|m  
kUg+I_j6*  
cF_ ;hD|YZ  
:Dk@?o@2;C  
时间已过effects not cleared uqa4&2(I=j  
h-La'}>?  
! nCjA\$  
6i]
Nr@1C  
停止付款payment stopped EO].qN-8  
6/[Z178m  
;;YcuzQI3  
lP@)  
支票毁损cheque mutilated ," C[Qg(  
xz"Z3B  
V/3 {^Fcr  
e|b~[|;*=  
汇款||寄钱to remit||to send money {}g %"mi#  
MjQ[^%lfL  
lk[G;=K:.  
%wt2F-u  
寄票供取款||支票支付to send a cheque for payment `y^zM/Ib  
BEXQTM3])I  
aJ6#=G61l  
dU ,)TKQ  
寄款人a remitter jcEs10y  
A,m4WO_q3  
}iua] 4|  
X(GmiH /E  
收款人a remittee &r'{(O8$N  
3tT|9Tb@  
%XJQ0CE<(  
| jahpji6  
国外汇票foreign Bill Xr?>uqY!M  
9H f*cQ  
HQ^9[HN.  
<$jKy3@  
国内汇票inland Bill Sc&)~h}YF  
~Law F_]6  
%bIsrQ
~B  
J
o{zy  
跟单汇票documentary bill
Hva2j<h  
p!+L  
wv, GBZ-f  
Lw>-7)  
空头汇票accommodation bill 3y
TQ  
]urK$  
ycgfZ 3K  
!uWxRpT,7  
原始汇票original bill 9?uqQ  
 6Xdtr  
Mjb 1  
t|;%DA)fjw  
改写||换新票据renewed bill [AXsnpa/C  
2?GXkPF2;A  
`nT?6gy  
+w "XNl  
即期汇票sight bill||bill on demand <1aa~duT  
Bj@x$v#/^  
f5@.^hi[  
;"1/#CY773  
…days after date||…days after date…日后付款 )fNGB]%  
MWBXs75I  
p1Q/g Il  
r2RBrZ@1  
…months after date||…months after date…月后付款 !L4dUMo  
o;3j:#3 |  
QT#b>xV)1  
XjX 2[*l  
见票后…日付款…days after sight||…days sight xM&EL>m>L  
oG!6}5  
5B%w]n  
D899gGe  
见票后…月付款…months after sight||…months sight :I2H&,JT  
Ll,I-B Q9  
T` uDlo  
p` $fTgm  
同组票据set of bills sNL+
F  
I$n+DwKcN  

y'^F,WTM  
+<&E3Or  
单张汇票sola of exchange||sole of exchange (FuEd11R  
FIH@2zA  
W:WQaF`2x  
V]Sgx00;  
远期汇票usance bill||bill at usance 9+}cE**=d  
JlUb0{8PE  
UanEzx%  
R6 ;jY/*#  
长期汇票long bill X1Qr_o-BR  
Ddb-@YD&+0  

*\D}eBd|  
47KNT7C  
短期汇票short bill -!l^]MU  
+@e }mL\8  
kL|\wci  
C#0brCQq3  
逾期汇票overdue bill n[|6khOL-  
$|k%@Q>  
] @ufV  
-OWZ6#v(  
宽限日期days of grace ^
ESUMXb  
wZQ)jo7*g  
*,17x`1e  
Yr=8!iR$  
电汇telegraphic transfer （T.T） $%=G[/i'  
40u7fojg2  
[,rn3CA  
syRN4  
邮汇postal order||postal note （Am.）||post office order||money order SyAo, )j  
88+ =F XG  
8fh4%#,C%  
E:)Cp  
本票promissory note （P/N） _B3zRO  
z|I0-1tAK  
Fwb5u!_,  
r_^) 1w  
押汇负责书||押汇保证书letter of hypothecation W2hA-1  

q4/909x=  
.%IslLZ  
eQ;Q4  
副保||抵押品||付属担保物collateral security uaaf 9SL?  
QXs8:;T  
wN(&5rfS  
*1 $
 
担保书trust receipt||letter of indemnity *}w+68eO  
Lc|{aN  
!>3LGu,  
6J\fF tB@V  
承兑||认付acceptance E=]]b;u-n  
6Hk="$6K  
_w>uI57U  
%m`zWg-  
单张承兑general acceptance f!x[ln<  

hO3{  
gw+eM,Yp  
at| \FOKj  
有条件承兑qualified acceptance n1,S_Hs  
H O*YBL  
w"~<h;  
G >K@AW#  
附条件认付conditional acceptance _~&9*D$ {>  
APq7 f8t  
aClA{  
,F9nDF@)  
部分认付partial acceptance   Vm,,u
F