[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。   AFcA5:ja  
会计报表statement of account K-}'Fiq  
n!(g<"  
!%2aw0Yv  
y[!4M+jj  
往来帐目account current "@[xo7T  
Eh)VU_D  
7" wn024  
4IYC;J2L  
现在往来帐||存款额current accout 9N'um%J3%s  
{l7@<xZ??M  
m 5NF)eL  
%KmB>9  
销货帐account sales 5B<G;if,  
db!2nImNu\  
Pk; 9\0k7  
"lf_`4  
共同计算帐项joint account \[+\JWJj  
~;;_POm  
]&ptld;  
\g}FoN&  
未决帐项outstanding account Fq5);sX=  
}m<)$.x|P  
| We @p  
o/fq  
贷方帐项credit account||creditor account ~j\/3;^s   
<>JDA(F"  
 1Nk}W!v  
+G_6Ek4  
借方帐项debit account||debtor account ~5wCehSb  
~^"cq S(  
[<sBnHbvQ.  
'+X9MzU*\  
应付帐||应付未付帐account payable EVj48  
b['TRYc=:  
00G[`a5  
ZH%[wQ~4  
应收帐||应收未收帐account receivable 8}Y( @ %4  
Z<r&- !z  
"7)F";_(^  
5. |rzk>  
新交易||新帐new account 7@DinA!  
T"Q4vk,3*J  
zoOm[X=?3  
5Tpn`2F  
未决帐||老帐old account ^%d+nKx9nL  
){>;eky  
(cYc03"  
_uHyE }d  
现金帐cash account _ 'AIXez7q  
zPV/{)S  
<UQ:1W8>B  
%4L|#^7:  
流水帐running account Sjr(e }*  
!4jS=Lhe>  
YQN=.Wtc  
u(ZS sftat  
暂记帐||未定帐suspense account )hQNIt3o_  
]jHB'Y  
8`VMdo9  
mk4%]t"  
过期帐||延滞帐overdue account||pastdue account :M3l#`4Q  
r 'j VF'w  
K)Db3JIIk  
u>S&?X'a  
杂项帐户sundry account wKY6[vvF  
E7_^RWG  
FcW ?([l  
)X^nzhZ2O"  
详细帐单||明细表detail account _i8$!b2Mr  
RV(}\JU  
i]$d3J3  
c= a+7>  
呆帐bad account 1C$^S]v%a  
Jb9F=s+  
L*9H#%3  
YlrB@mE0n$  
会计项目title of account 2p+C%"n>  
Et.j1M|g  
G8noQ_-  
l!/!?^8|f  
会计薄||帐薄account-book JS PW>W"  
0lBat_<8  
M.S s:ttj  
%Sul4: D#  
营业报告书||损益计算表account of budiness||business report lAz2%s{6  
B2Qp}  
s+'XQs^{aj  
v[smQO  
借贷细帐||交验帐account rendered K0v
.3  
,2ME2@OP  
Hk~k@Wft  
LfHzT<)|  
明细帐account stated Jl_~_Z  
ZJ9x6|q  
V8tghw  
\1]rlzXGUT  
与…银行开立一户头to open an account with -w\M-wc/$  
$e*B:}x}  
/7x\; &bc  
UP]1(S?  
与…银行建立交易to keep account with e$
32  
GyuV %  
P2t_T'R}  
x^X$M$o,l  
继续记帐to keep account Hsgy'X%om  
8<{;=m8cQ  
@UV{:]f~e  
_0.pvQ  
与…有交易to have an account with 4~*Y];!Q  
><K!~pst}  
4~Dax)  
-,|ha>r  
作成会计帐||有往来帐项to make out an account with L_k9g12  
SHwRX? B|  
-zTEL(r  
e"~)Utk  
清算||清理债务to make up an account guE2THnz3D  
HitAc8  
/K@$#x_{  
3}j1RYtz  
清洁帐目||与…停止交易to close ones account with IkU|W3Vo  

06jMj26!  
&wb9_?ir-  
vtZ?X';wh  
结帐to close an account kN.B/itvA  
=U c$D*  
9T?64t<Ju  
p1~*;;F  
清理未付款to ask an account||to demand an account sl^n6N  
~z`/9;  
GG+5/hU  
RG&6FRoq  
结清差额to balance the account with [%?y( q  
\lW_f{X)  
4'm q_o#4W  
U!0E_J  
清算to settle an account||to liquidate an account||to square an account Z%e|*GS{  
,VWGq@o%  
hlC%HA  
]4o?BkL  
审查帐目||监查帐目to audit an account @ hsbq  
L+t[&1cW  
9n 6fXOC  
)88nMH-  
检查帐目to examine an account -njQc:4W,-  
M~p=#V1D  
X4'kZ'Sy<  
[ f34a  
转入A的帐户to charge the amount to As account G0/>8_Q>Nr  
:Y^I]`lR"  
c D7FfJ  
r[!(?%>j  
以计帐方式付款to pay on account i-.c=M  
jA<T p}$!  
;(S|cm'>}  
!F$R+A+L  
代理某人||为某人on ones account||on account of one )x[HuIRaa  
<xqba4O  
5(#-)rlGj  
VaJfD1zd1  
为自己计算||独立帐目on ones own account "Yby  
8(Fu  
,E9d
\+j  
8&."uEOOU  
由某人收益并负风险on ones account and risk||for ones account and risk `pm >'  
?
ZX!7^7  
!DcX 8~~@  
^mfjn-=3  
由某人负担for ones account||for account of one 3\+N`!  
PUCx]5  
tl^m=(ZQ  
>{t+4p4k.  
按某人指示||列入某人帐户by order and for account of one IT&i,`cJ~F  
agT7=hX].  
yC"Zoa6YZ  
Vhph`[dC{  
列入5月份帐目for May account K(OaW)j
 
ve-8*Xa  
O]ZC+]}/  
._,trb>o  
编入某中帐项下to pass to the account of||to place to the account of "i%jQL'.  
$ S~%KsC  
_Wma\(3$  
kFwxK"n@C  
寄出清算书to send in an account||to send in render an account Nv3tt  
=:/>6H1x  
x8
/us  
On% ,
l  
支票薄cheque book s.rT]  
_z]v<,=3M  
+nQ!4  
(Oq
Hfv  
支票陈票人cheque drawer Bc[6*Y,%T  
e1uMR-Q  
<\ETPL,<  
wko2M[  
持票人cheque holder o(Kcs-W2  
H+`*Y<F@  
@woC8X  
OL9]*G?F  
不记名支票cheque to bearer||bearer cheque `x Ih\q  
>a@ >N  
m^A]+G#/  
@yKZRwg  
记名支票||认人支票cheque to order 0x71%=4H^x  
ev"M;"y  
F.0d4:A+  
N&x:K+Zm.  
到期支票antedated cheque ]QS](BbD:  
xFwXW)  
"mtp0  
7E\gxQ(vU  
未到期支票postdated cheque )S Q('vwg  
[>p6   
Pgev)rh[  
=GTD"*vwr  
保付支票certified cheque u-39r^`5  
LzE/g)>  
y\Dn^  
6|oWaA\gI  
未获兑现支票，退票returned cheque :t5uDKZ_j)  
&57U? oY  
!-RwB@\  
0[9I0YBJ  
横线支票crossed cheque /{R3@,D[]  
oZ-FF'  
P&\X`ZUA  
u<kD}  
普通横线general crossing h?A'H RyL~  
JCcQd01 z  
|z+9km7,  
 0Ve% .k  
特别横线special crossing |Ng"C`$oqv  
X'@f"=v9k  
eJ:Yj ~X`<  
n.Vtc-yZU  
空白支票blank cheque a[i>;0  
!;+U_j'Pg  
y1u9B;Fd  
_uJV
uCc  
失效支票，过期支票stale cheque 4,zvFH*AH  
]738Z/)^  
3SFg#  
:A#+=O0\z  
普通支票open cheque yZ~b+=UM  
1I \tu  
j8c6[ih  
YLmjEs%  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6g|#ho1Bbs  
gDv$DB8-  
\n;g2/VjO  
^r4|{  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges CpSK(2j  
t\|J &4!Y  
X(b1/lzA  
6}STp_ x  
支票换现金||兑现to cash a cheque RF!'K ko  
A!4VjE>  
&N9IcNP  
m  r2S!  
清理票款to clear a cheque _ .!aBy%xf  
Oj-r;Tt_G}  
}1F6?do3&  
-nGwuEngP  
保证兑现to certify a cheque /ISLVp%H  
w49{-Pp[  
qPUA!-'  
(M8hy4Ex  
填写支票数额to fill up a cheque Ysl9f1>%  
-)6;0  
%i3{TL  
uR
^.
 
支票上划线to cross a cheque 7dHIW!OA  
D>Ua#<52q  
@ge LW!  
B#:E?a;{  
开发支票to make out a cheque [n!x&f8Xh  
LGfmUb-{]  
fzyzuS$  
@sdS0pC  
签发支票，开立支票to draw a cheque||to issue a cheque |e+aZ%g  
kJ__:rS(T_  
*V-
ds8AQ  
L W?&a3e  
透支支票to overdraw a cheque 1xIFvXru  
~M; gM]r;  
d[=~-[  
l]C#bL>i  
背书支票to endorse a cheque 0w)Gb}o$  
},+ &y^  
b"iPuN!p  
Mh3Tfp  
请付票款||清付票款to pay a cheque||to honour a cheque H[S[ y  
MfQ
9d9  
3RJsH:u8  
vnc- W3N  
支票退票to dishonour a cheque ^Y,nv,gYn  
7Ji|x{``  
gaV>WF  
grrM[Y7#~b  
拒付支票to refuse a cheque F=EG#<@u  
*M C+
i$  
4MUN1/DId`  
4j_\_:$w<  
拒付支票to stop payment of a cheque h9RL(Kq{  
VH M&Y-G  
j]P'xrWl]8  
O3 NI  
提示要求付款to present for payment #83`T&Xw*  
zo83>bt  
TMJq-u51  
Dk%+|c  
见票即付持票人payable to bearer /xq^]0xy  
37<^Oly!  
mSeCXCrZlI  
Nk2n&(~$  
支付指定人payable to order < #FxI  
v9*31Jx  
FJQ=611@  
pT|l"q@  
已过期||无效out of date||stale vj%3v4  
ANWfRt iU#  
1 K(0tG:5  
@k+K_gR  
请给出票人R/D||refer to drawer /Vdu|k=  
FdGnNDl*e  
6U9FvPJ  
/L{V3}[j  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q%r KKOX8  
Lo,uH`qU  
pF/s5z  
j[CXIz?c  
文字与数字不一致words and figures differ q\Q'9Rl0(  
g286 P_a`*  
4ibOVBG:*,  
e 1
Q   
支票 C&HN#Q_  
xciwKIpS  
时间已过account closed PCx:  
;W{2\ Es  
?k`UQi]Q  
.fAHP 5-  
更改处应加盖印章alterations require initials l#IN)">1
 
vN&(__3((  
u.ej<Lo  
/Bq4! n+  
|BBo  
[nA1WFfM  
时间已过effects not cleared 
YWAH(  
NK\0X5##.  
W#&BU-|2  
',Y`\X  
停止付款payment stopped fG zx;<0P!  
,n{R,]y\  
2q4-9vu  
`*WzHDv5p  
支票毁损cheque mutilated ]TVc 'G;  
i&KBMx   
Dy&{PeE!  
&'k :?@J[  
汇款||寄钱to remit||to send money a$K6b5`>Rs  
0SR[)ma  
9zl-C* 9vj  
'""s%C+  
寄票供取款||支票支付to send a cheque for payment J@A^k1 B  
qnFg7X >C,  
CC)Mws+2  
v:"Y  
寄款人a remitter Ji.FG"h+2  
3"Zc|Ck <?  
s14D(:t(  
|?v .5|1  
收款人a remittee Th X6e  
QtA@p  
E|3[$?=R  
&r+!rL Kp  
国外汇票foreign Bill VIaj])m  
Rrrq>{D  
_ h/:
r1  
5?A<('2  
国内汇票inland Bill G<P/COI#M5  
z))rk vL%  
%?3$~d\n  

d ATAH}r&  
跟单汇票documentary bill L|8&9F\  
EMPujik-  
m2HO .ljc  
Y()
ZM  
空头汇票accommodation bill Ej $.x6:  
\0K&2'  
`#:(F z  
558!?kx$  
原始汇票original bill wlQ @3RN>  
>,.\`.0  
mA#;6?6  
cqaq~  
改写||换新票据renewed bill ?69E_E  
E5?$=cL?  
'Z|Czd8E  
8@ S@^C*F  
即期汇票sight bill||bill on demand /8 yv8  
{8 &=t8,c  
>3,}^`l  
:)y3&I  
…days after date||…days after date…日后付款 #7"";"{z|  
N/[!$B0H@  
%!DTq`F  
['Qh#^p  
…months after date||…months after date…月后付款 +Ht(_+To1  
)=cJW(nfP  
qC-4X"y+  
pq%inSY  
见票后…日付款…days after sight||…days sight 8K@e8p( y  
qoZe<jW (  
(1[Z#y[  
fm$Qd^E|e  
见票后…月付款…months after sight||…months sight #=72/[  
3v&Shb?xb;  
Z{gDE o)  
B 74  
同组票据set of bills b~{nS,_Rn  
L 3\(<[  
@V&HE:P  
Od~e*gA8  
单张汇票sola of exchange||sole of exchange 3EH@tlTl  
^Nt^.xi7  
2Ima15^+F  
L8oqlq( 9  
远期汇票usance bill||bill at usance v?}rA%so  
=>JA; ft  
p}JGx^X~  
>;#rK@*&  
长期汇票long bill YDZB$?&a  
aiZZz1C  
1r5Z$3t\  
Y/LS(b*  
短期汇票short bill S_^;#=_c  
6B Hdc  
cEn|
Q  
2@Q5Ta#h  
逾期汇票overdue bill C>F5=&  
I}| E_U1Qj  
Iu(]i?Y  
bM }zGFt  
宽限日期days of grace =4L%A=]`  
zn0%%x+!g  
?0-3J )kW  
Nr}O6IJ>Sg  
电汇telegraphic transfer （T.T） 79D;0  
/XNC^!z6Js  
I]42R;Sc  
s#aane  
邮汇postal order||postal note （Am.）||post office order||money order P)~olrf  
69t6lB#;!  
}9N-2]  
/g8nT1k  
本票promissory note （P/N） uc\G)BN  
A<(Fn_&W  
ys:F  
R%\< al$O  
押汇负责书||押汇保证书letter of hypothecation :G= ol2Q  
s7\Ee-x)s  
-Vs;4-B{9  

b?2 \j}  
副保||抵押品||付属担保物collateral security VMS3Q)Ul  
di]CYLf  
,#9i=gp  
PG@C5Rnu  
担保书trust receipt||letter of indemnity xa967Ki9"  
1c*:" k  
#KuBEHr  
1uEM;O  
承兑||认付acceptance p _2Yc]8  
K;`W4:,  
 B`vC>  
.&Sjazk0XO  
单张承兑general acceptance #miG"2ea..  
tVNFulcz$  
HcV,r,>e  
#WE lL2&  
有条件承兑qualified acceptance 'b6qEU#  
k9&W0$ I#  
-I z,vd  
hVCxwTg^X  
附条件认付conditional acceptance ^`RMf5i1m  
9)n3f^,Oj*  
'$4&q629d  
tiRi_  
部分认付partial acceptance   ?5EMDawt