[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。   )  9h5a+Z  
会计报表statement of account N9IBw',  
>e
n,MT|  
WMfu5x7e4  
m'H%O-h\  
往来帐目account current g|_-O"l  
to@ O  
sLh9=Kh`  
{~7VA  
现在往来帐||存款额current accout `oH=O6  
~ldqg2c  
gE8p**LT+  
sp*_;h3'  
销货帐account sales 7N0V`&}T  
dX
|(n
.}  
L ;5uB2  
`PK1zS
r  
共同计算帐项joint account w7}m T3p,)  
;QbM VY  
m }I@:s2  
!U38aHG  
未决帐项outstanding account |~vo  
P wL]v.:  
y\7 -!  
kx=.K'd5H  
贷方帐项credit account||creditor account 3x2*K_A5:Q  
]
H8,}  
)Cl!,m)~  
m~a'  
借方帐项debit account||debtor account {w*5uI% %e  
FWpcWmS`s  
9C[i#+_3M  
Tvf%'%h1  
应付帐||应付未付帐account payable :[f2iZ"  
./nq*4=  
#T_m|LN7  
7u/_3x1  
应收帐||应收未收帐account receivable Cisv**9  
GZgu1YR
 
92g#QZs&W  
`BA wef  
新交易||新帐new account 3dm lP2  
)i@j``P  
3_k.`s_Z  
CjR I!}S  
未决帐||老帐old account -7^?40A  
B;f\H,/59  
P9(]9np,,  
e@[9WnxYe  
现金帐cash account +R LHe]9&  
=ZdP0l+V=k  
\ci'Cbn\o  
D{1k{/cF  
流水帐running account D=*3Xd  
rXR=fj= 2  
{=n-S2%  
m]t`;lr<  
暂记帐||未定帐suspense account HmxA2 ~C  
0N02E  
yhnhORSY;  
(80 Tbi~+  
过期帐||延滞帐overdue account||pastdue account n^Co  
<)01]lKH  
{s^vAD<~x3  
]z5`!e)L  
杂项帐户sundry account pU4k/v555;  
]ADj9  
h>>KH*dQ  
q1C) *8*g  
详细帐单||明细表detail account #
NU;$&  
o/Z  
K/)*P4C-  
QkMK\Up  
呆帐bad account mI5BJ  
p(B> N!:  
2M`]nAk2a  
!ho~@sc{W  
会计项目title of account ;+pS-Zb 6  
!V|%n(O"  
A6D.bJ)  
Gwl]sMJ  
会计薄||帐薄account-book g5TH
kxp  
1;O%8sp&  
n/ ]<Bc?  
.Z[Bz 7  
营业报告书||损益计算表account of budiness||business report 6 <&jY  
QuEfV?)_4  
tl.I:A5L  
z D&5R/I  
借贷细帐||交验帐account rendered RZwjc<T  
cE}y~2cH
 
Mlr]-Gu5Z  
@y3u'Y,B  
明细帐account stated :-Gf GL>]  
QL_~E ;U  
y ^u
tMH  
:Bk!Y K  
与…银行开立一户头to open an account with mM*jdm(!  
TQ-V61<5  
G8Hj
<3`  
rgth2y]  
与…银行建立交易to keep account with tCkKJ)m  
if|j)h&  
"S#}iYp  
[=Qv?am  
继续记帐to keep account Y\CR*om!W  
0I|IL]JL  
"rnZ<A}
  
P<Wtv;Z1Z  
与…有交易to have an account with ; W ZA  
&c;@u?:@S  
eVRFb#EU0e  
h>s|MZQ:*  
作成会计帐||有往来帐项to make out an account with m(~5X0  
}zA kUt  
#X~{p4Lr  
#;4afj:2g  
清算||清理债务to make up an account #w2;n@7;X  
\>8r)xC  
fT7Z6$  
8H0d4~Wg  
清洁帐目||与…停止交易to close ones account with ^]iIvIp  
DA> _9o/l  
~g&Fe
Mo  
@fDWp/  
结帐to close an account [&IJy  
dE0 `tX  
]QB<N|ps  

<2{CR0]u  
清理未付款to ask an account||to demand an account [ ^iQE  
ze%kP#c6!  
AsBep  
xwSi} .  
结清差额to balance the account with v0~'`*|&  

Y[oNg>Rz  
RR*eq.;  
D{%l 4og  
清算to settle an account||to liquidate an account||to square an account fc}G6P;3{  
D1Yc_  
/h)_Q;35S;  
fpCkT[&m  
审查帐目||监查帐目to audit an account V$D+Joj
 
j 3<|
X  
Dgb@

`oo  
(e:@7W)L  
检查帐目to examine an account #>I*c_-  
Im7t8XCG  
~Y- !PZ  
\S]"nHX  
转入A的帐户to charge the amount to As account B@v\tpR  
.XD.'S  
HnDz4eD  
x,f=J4yco  
以计帐方式付款to pay on account 6qCRM*V  
^A4bsoW  
){XaO;k<]  
g{t)I0xm  
代理某人||为某人on ones account||on account of one zz4TJ('  
z>\vYR$  
\Lp|S:u  
J(k\Pz*  
为自己计算||独立帐目on ones own account /dT 7
:
x*  
'p%\fb6`  
+ [ +4h}?  
;IN!H@bq  
由某人收益并负风险on ones account and risk||for ones account and risk ~OuKewr\  
TLBIM  
.7h:/d Y:  
4Nz@s^9  
由某人负担for ones account||for account of one ;zMZ+GZ?;+  
@X_<y  
C}i1)   
<Cbah%X  
按某人指示||列入某人帐户by order and for account of one Hr?_`:  
Dz<"eyB\  
Gr1W BYK  
K,ccM[hu|  
列入5月份帐目for May account =/ b2e\  
T
#HW{3  
{LwV&u(  
,YEwz3$5u  
编入某中帐项下to pass to the account of||to place to the account of 5_|Sm=  
scXY~l]I*  
2J>v4EWC  
)D_\~n/5  
寄出清算书to send in an account||to send in render an account 1 P0)La#  
P(n_eIF-f  
'Gr}<B$A3  
[iT*L)R4  
支票薄cheque book xsPY#  
BZ'63  
4
[&L<D6h  
EFd9n  
支票陈票人cheque drawer T-;|E^  
p!b_tyJ  
&bIE"ZBjt  
|8DMj s()*  
持票人cheque holder )z:"P;b"Nl  
vtm?x,h  
R#K,/b%SV  
*bOgRM[  
不记名支票cheque to bearer||bearer cheque ><l|&&e-  
=>y%Aj&4  
dKG2f  
k MCgfL  
记名支票||认人支票cheque to order '}F=U(!  
`oPUf!  
_J N$zZ{  
+\Zr\fOe|%  
到期支票antedated cheque Q5kf-~Jx+  
UWf@(8  
?y1G,0,  
T@{}!   
未到期支票postdated cheque t'7A-K=k3  
c9uln  
$G,#nh2 oD  
nQHQVcDs8  
保付支票certified cheque *(w#*,lv  
bvR0?xnq  
0q!
  
WxgA{q7:  
未获兑现支票，退票returned cheque UA%tI2  
oMw#ROsvC  
JX $vz*KF  
20NotCM  
横线支票crossed cheque $K'
A_G
^  
vz87]InI  
# _U[
T  
1OwVb  
普通横线general crossing ws_/F  
gf]k@
-)  
Z~s" =kF,  
$+%eLx*  
特别横线special crossing i*3*)ly  
+~Lt;xNFk  
dyyGt}}5f  
Jh6 z5xUV  
空白支票blank cheque }Q<cE$c  
8b!-2d:*  
5(qc_~p^  
/,`40^U}  
失效支票，过期支票stale cheque EPn0ZwnS:M  
=D}]
|ie  
l`V^d  
eGEeWJ}[$  
普通支票open cheque V']{n7a-  
aN,.pLe;  
Q=}U  
`;\<Fr  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `yXJaTbo  
vf&Sk
`  
Mu>WS)1lS  
/bBFPrW  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^j)0&}fB  
C3#mmiL-  
~A-1x!YiU  
<aVfgVS  
支票换现金||兑现to cash a cheque ~V:@4P  
^~65M/  
+kdZfv>  
Q9C;_Up  
清理票款to clear a cheque rT}k[  
Ac,Qj`'V  
9-6E(D-ux  
ZR"BxE0_k  
保证兑现to certify a cheque JPt0k  
dK^WZQ  
$SAk|  
.on}F>3k$  
填写支票数额to fill up a cheque A"PmoV?lAm  
]|#%`p56  
x[w!buV0\  
hZ;[}5T\<S  
支票上划线to cross a cheque ~UhTy~jya  
iAWd 9x  
1TIP23:  
due'c!wW  
开发支票to make out a cheque =Kh1HU.F  
54geU?p0  
}X;LR\^u[f  
pZA0Go2!IN  
签发支票，开立支票to draw a cheque||to issue a cheque qL 0{w7  
zwE Z?m!  
 Eqc,/  
{W Y HT6Z  
透支支票to overdraw a cheque n\x@~ SzrX  
yo=0Ov  
CPj8`kl  
W.O]f.h  
背书支票to endorse a cheque $^XCI%DH  
ra[*E4P9L*  
}wkZ\q[  
0wlKBwf`J  
请付票款||清付票款to pay a cheque||to honour a cheque <Jwx|  
`r$c53|<u  
1P17]j2C  
Tz"Xm/Gy  
支票退票to dishonour a cheque /O$7A7Tl
 
Z91GM1lrf8  
WU" Lu  
BIM!4MHLA  
拒付支票to refuse a cheque TTSyDl  
q(C<w  
0K*|B.O  
Munal=wL  
拒付支票to stop payment of a cheque F=qG+T  
4sCzUvI~Y1  
/eI]!a  
m
[t4XK  
提示要求付款to present for payment ; wpX  

Q Jnji  
f'>2 70pH  
] L E  
见票即付持票人payable to bearer `YinhO:Z  
1m5=N
u  
c%bGV RhE  
S#9EBw7  
支付指定人payable to order (> {CwtH][  
#,4CeD|(D,  
p!wx
10b  
2VgDM6h  
已过期||无效out of date||stale X4bB  
jwe
^(U  
n= +K$R  
PU\?eA  
请给出票人R/D||refer to drawer @-ms_Z  
t;?TXAA  
/>EH]-|  
PI5a'k0F  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0';U3:=i,  
^q$m>|KI  
`]0E)  
yL#bZ9W }  
文字与数字不一致words and figures differ c2aW4TX2  
p903*F^[,  
"")I1iO g  
'0juZ~>}  
支票 4 )U,A~!  
e_6-+l!f  
时间已过account closed 
mg)ZoC  
Xaca=tsO  
D@]*{WO  
^-24S#KE  
更改处应加盖印章alterations require initials 8!T6N2O6d  
=WYI|3~Cz  
FuKp`T-H  
lg(*:To3B  
_^;;vR%   
8)1k>=  
时间已过effects not cleared z TM1 e  
%nmD>QCe  
ZMI!Sl  
*&m{)cTs  
停止付款payment stopped )<vU F]e~  
@ z{E  
b&i0)/;  
0rjH`H]M  
支票毁损cheque mutilated u$"dL=s!  
has \W\(  
SS/9fT"[  
,Qd;t  
汇款||寄钱to remit||to send money dCF!.  
O7MFKAaD  
I`~ofq?r  
9qHbV 9,M  
寄票供取款||支票支付to send a cheque for payment Do3g^RD#  
{5$.:Y  
]4$t'wI.  
C`uZr k/  
寄款人a remitter {NS6y\,  
4^Ke
A".  
iEtnwSt  
[xTu29X.  
收款人a remittee +8rGStv  
"-pQL )f  
<Ag`pZ<s  
tY1M7B^~  
国外汇票foreign Bill ;~2RWj=-  
zB8 @Wl  
uh][qMyLM  
f:=y)+@1My  
国内汇票inland Bill =lE_ Q[P  
DvBL#iC  
~w&_l57  
v*Fr#I0U  
跟单汇票documentary bill x8#bd{  
?8g*"&cn  
C6$F.v  
9L$bJO-3  
空头汇票accommodation bill vS!%!-F  
.d^XM  
+zU[rhMk'  
&vDK6w,  
原始汇票original bill yJ\K\\]  
*0K@^Db-  
d3$*z)12`  
l"I G;qO.  
改写||换新票据renewed bill u9TiEEof3  
~HW}W
ik  

^""Ss  
Gk!06  
即期汇票sight bill||bill on demand W[+=_B  
q_h=O1W  
cZd9A(1"^  
{0&'XA=j  
…days after date||…days after date…日后付款 B4hT(;
k  
^ #6Ei9di  
2|LgUA?<  
7K 8t
z}  
…months after date||…months after date…月后付款 tX<. Ud  
C EzTE rn  
?)8OC(B8q  
l*v6U'J  
见票后…日付款…days after sight||…days sight j4!g&F _y  
l,I[r$TCf  
]M:=\h,t>  
=54"9*  
见票后…月付款…months after sight||…months sight mbij& 0  
Lrr1) h  
%ut^ O  
9kpCn.rJ  
同组票据set of bills 
#RJFJb/  
%yVboA1  
u?ALZxj?  
'@{'T LMCi  
单张汇票sola of exchange||sole of exchange Ti{~  
~{8X$ xs  
<~rf;2LZ  
LW"p/`#<  
远期汇票usance bill||bill at usance %, U
@ D4w  
Tlz $LI  
Y&G]M  
Hn- k*Y/P  
长期汇票long bill +d$ l1j  
9XH}/FcP_O  
3I" <\M4x  
`4@ _Y<  
短期汇票short bill uT#MVv~.  
8[z<gxP`?  
Po~u-5  
{J?#KHF'|  
逾期汇票overdue bill 3U_,4qf  
e5"?ol0  
jkN-(v(T  
C6!P8qX  
宽限日期days of grace T%opkyP>=  
b8>2Y'X  
5D~>Ed;  
n#NE.ap$&,  
电汇telegraphic transfer （T.T） r8k.I4  
]+OHxCj:  
snl$v  
K F:W:8  
邮汇postal order||postal note （Am.）||post office order||money order ^2|G0d@.:  
{m<NPtp910  
bnm3 cR:h"  
W@T_-pTCjK  
本票promissory note （P/N） !,I530eh7  
Q9\6Pn ]T  
:ep jJ1mW  
ftw@nQNU  
押汇负责书||押汇保证书letter of hypothecation XW^Sw;[efZ  
*<5zMSZO  
SU {
U+  
Xv5|j/<~p  
副保||抵押品||付属担保物collateral security g4`)n`  
T VuDK  
Q)H1
\  
w`77E=  
担保书trust receipt||letter of indemnity DNh{J^S"}w  
MgP6ki1z  
u`Sg'ro  
UImd*;2TE  
承兑||认付acceptance |.qK69  
,o_Ur.UJ  
]h`<E~  
9uRs@]i  
单张承兑general acceptance ToNRY<!  
J4xJGO  
DM73 Nn^5  
OFyZY@B-C~  
有条件承兑qualified acceptance E2 5:eEXa  
EE^ N01<"\  
fFBD5q(n  
8%Wg;:DZx  
附条件认付conditional acceptance pFUW7jE  
//ZYN2lT4  
L'*P;z7<  
.&Vyo<9Ck  
部分认付partial acceptance   ^LO`6,