[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。   S1wt>}w0$  
会计报表statement of account \dCoY0Z ;  
-ZH]i}$  
Qs8iu`'  
R>BI;IcX  
往来帐目account current {w}
PV5<  
+w:[By"  
;^lVIS%&{  
I5>HB;Q  
现在往来帐||存款额current accout eI; %/6#  
d4/snvq  
EU TTeFp  
o\1"ux;b  
销货帐account sales `,tv&siSA  
()v[@"J  
/A[AHJ<[?  
`;*%5WD%  
共同计算帐项joint account o5mt7/5[i  
[Nr6qxWg  
T/MbEqAf  
:,y V?E6]  
未决帐项outstanding account PDvqA{  
{l.) *#O  
:)t1>y>3  
1[D~Eep  
贷方帐项credit account||creditor account 52/^>=t  
8fTuae$^  
0wB ?U~  
Vd4x!Vk  
借方帐项debit account||debtor account FgrOZI
;_  
f8+($Ys  
.Gh-T{\V'  
$TtCVR  
应付帐||应付未付帐account payable GfD!Z3
 
ko@I]
gi2  
~0>g 4 D.  
@G^]kDFM{  
应收帐||应收未收帐account receivable w
'~f Z*  
0Q_AF`"  
POfvs]  
HGs.v}@&  
新交易||新帐new account FGG Fi(  
,xuqQ;JX  
`Q<hL{AH  
Jj*XnL*  
未决帐||老帐old account 3%|LMX]M5_  
^, q\S  
)i0\U  
0diQfu)Fi  
现金帐cash account
NwIl~FNK  
gsGwf[XdJ  
i*#Gq6qZq  
NcZ6!wWdE  
流水帐running account }=?kf3k  

(WCpaC  
K ;,n?Q w  
:@KWp{ D7  
暂记帐||未定帐suspense account D0v!fF~  
@ >%I\  
HY~\e|o  
q!$ZBw-7>A  
过期帐||延滞帐overdue account||pastdue account d
2'9C6t  
_'  Xt  
BR8z%R  
=7e~L 3 K  
杂项帐户sundry account j0>S)Q  
<o
S2a/Nd  
_=3H!b =  
6vQAeuz<Fq  
详细帐单||明细表detail account zC(DigN  
J~V`"uo  
*Tl"~)'t~  
Z=|:D,&  
呆帐bad account /~{8/u3  
b&"=W9(V  
n9<QSX&~<  
lfOF]Kiqr  
会计项目title of account 1?]Gl+}  
Q6
Vy}  
R{NmWj['Mg  
4};iL)  
会计薄||帐薄account-book {oy(08`6  
F6dm_Oq&  
w1KLQd:yq  
:iD([V  
营业报告书||损益计算表account of budiness||business report :aV(i.LW  
W(E!:
 
,+3l9FuQ  
y>'^<xk  
借贷细帐||交验帐account rendered i*:lZeU61  
p~J`}>yo  
Sir7TQ4B  
@ eqVug  
明细帐account stated l]%_D*<Y  
 Xt(w+  
/(8Usu?g.  
'!]ry<  
与…银行开立一户头to open an account with Vl5
}m  
pFXDo4eH  
J!3 X}@_N  
{xi$'r  
与…银行建立交易to keep account with sw6]Bc  
)}\jbh>RH  
G#ZU^%$M,  
3+u11'0=t  
继续记帐to keep account tj;<Z.  
$xNM^O  
\CM/KrC
R  
qXR>Z=K<  
与…有交易to have an account with 9n]zh-  
AH{]tE  
 poGF  

-^=gQ7f9  
作成会计帐||有往来帐项to make out an account with d&&^_0O  
wQgW9546  
"1$OPt5  
Q9tBHz  
清算||清理债务to make up an account rY4{,4V  
B4
bC6$Lg  
3+@
p
  
v3x_8n$C9  
清洁帐目||与…停止交易to close ones account with ><}FyK4C  
?DzKqsS'  
 y2gI]A  
{"S"V  
结帐to close an account 9F845M  
JaoRkl?
F  
NVU@m+m~  
@(Wx(3JR?}  
清理未付款to ask an account||to demand an account 6T! *YrS  
;:, h
dFap  
`of 5h*k  
\`
}Rdr!p%  
结清差额to balance the account with W(Z_ac^e[  
7dyGC:YuTL  
i 2hP4<;h  
Eqc&iS~  
清算to settle an account||to liquidate an account||to square an account S;sggeP7,  
|6'(yn  
6+u}'mSj8  
X1?7}VO  
审查帐目||监查帐目to audit an account Pc#8~t}2  
6S)$wj*
w  
~B;kFdcVXn  
JV(qTb W  
检查帐目to examine an account _eb:"(m  
6d&dB  
VHwb 7f]gq  
:akEl7/&  
转入A的帐户to charge the amount to As account 3}e-qFlV8,  
o%XAw   
PeGA+0bm  
{R%v4#nk  
以计帐方式付款to pay on account A;7p  
fgIzT!fyz  
<aR9,:  
Q]]}8l2  
代理某人||为某人on ones account||on account of one XdE#l/#  
649{\;*4  
OFJ4
9X  
xS?[v&"2  
为自己计算||独立帐目on ones own account 4scY8(1  
G8dC5+h  
Sm(X/P=z  
EvSo|}JA[  
由某人收益并负风险on ones account and risk||for ones account and risk c]LE9<G  
BOClMeA4  
gw' uY$  
&?UIe]  
由某人负担for ones account||for account of one l/0"'o_0v#  
2Z K:S+c  
lx_jy>$}r  
_^K)>  
按某人指示||列入某人帐户by order and for account of one 1><@$kVMm~  
lVF}G[B  
]D_"tQ?i  
UJ0fYTeuI  
列入5月份帐目for May account ~R^~?Y%+<  
*W,tq(%tQ  
jo-jPYH T  
1bjhEOW  
编入某中帐项下to pass to the account of||to place to the account of
gP%S{<.?  
I/4:SNha  
9n4vuBgv  
ERD( qL.J  
寄出清算书to send in an account||to send in render an account eGcc'LBr;  
 h0}r#L  
'-C%?*ku  
F/,K8<|r>  
支票薄cheque book &Ui*w%  
wJ#fmQXKJ5  
-OV:y
],-  
^ [FK<9  
支票陈票人cheque drawer z H$^.1  
Mj&`Y gW5a  
"<['W(  
BkywYCWZ )  
持票人cheque holder S:!gj2q9|  
;Z>u]uK4+  
r\nKJdh;ka  
rXl ~D!  
不记名支票cheque to bearer||bearer cheque ,liFo.kT8%  
H'2&
3v
 
1,UeVw/  
8 KDF*%7'  
记名支票||认人支票cheque to order zgre&BV0q  
\"r84@<  
)}ygzKEa  
t!}QG"ma  
到期支票antedated cheque NQBa+N  
JF{yhx,+p  
2I:x)   
Pn?Ujjv  
未到期支票postdated cheque R"@J*\;$T  
j}P x
q  
R`M>w MLH  
>fZ N?>`  
保付支票certified cheque 3JhT  
\tv^],^`  
)9F o  
^(
}D  
未获兑现支票，退票returned cheque Z8vMVo  
s?-@8.@  
etnq{tE5  
R#"LP7\  
横线支票crossed cheque g2?kC^=z=  
FKYPk FB  
=f48[=  
d7,ZpHt  
普通横线general crossing *[VO03  
?E>(zV1D/  
\!-I Y  
.\Z/j  
特别横线special crossing d6(R-k#B  
MH wj
J  
rE->z
  
y4N8B:j%  
空白支票blank cheque Rs$fNW@P  
$] ])FM"b  
pJg'
$iR!/  
5Z8Zb.  
失效支票，过期支票stale cheque .qd/ft2  
Q:L^DZkGV  
C0f<xhp?j  
hB?a{#JL  
普通支票open cheque ,Yp+&&p.  
:| s  
EN,PI~~F  
L3N?^^]  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount f`;y "ba  
5{zmuv:  
EWb'#+BP  
LqYP0%7  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Uzi.CYVs%  
dnwTD\),  
Ym% $!#  
`j#zwgUs  
支票换现金||兑现to cash a cheque pA%}CmrMq  
TTDcVG_}  
v[7iWBqJ  
XBr-UjQ  
清理票款to clear a cheque @~=*W5  
,H)v+lI  
Ri    
k4C3SI*`4  
保证兑现to certify a cheque Mzg zOM  
w$)NW57[|  
{+3 `{34e  
=~DQX\  
填写支票数额to fill up a cheque L2sUh+'|  
"^froQ{"T  
aAbK{=/y_!  
7^oO N+=d  
支票上划线to cross a cheque 74wDf  
IgmCZ?l&0  
LJ8 t@ui  
OG R2Y  
开发支票to make out a cheque bo-AM]  
CyV2=o!F w  
'+s?\X4VC  
W?:e4:Q  
签发支票，开立支票to draw a cheque||to issue a cheque uGc0Lv4i/  
FUO9jX  
j&N {j_M
 
d:vuRK4+  
透支支票to overdraw a cheque c:[8ng 2v  
#F hgKwx  
U[R[VY7  
sU$<v( `"  
背书支票to endorse a cheque X T<SR ]  
si,)!%b  
}> ]`#s  
FX  %(<M  
请付票款||清付票款to pay a cheque||to honour a cheque =j"bLX6;  
FokSg[)5  
hh[@q
*C  
aN;c.1TY  
支票退票to dishonour a cheque b[2 #t  
| 9 <+!t\  
*}'3|e4w}  
xG1(vn83gq  
拒付支票to refuse a cheque iBt<EM]U/  
:\]qB&  
;L@p|]fu  
v&)G~cz  
拒付支票to stop payment of a cheque JKF/z@Vbe\  
 X@Bg_9\i  
;U&~ tpd  
|4j'KM;U  
提示要求付款to present for payment |%g)H,6c  
moD)^':.  
$Xr4=9(|7  
+7mUX  
见票即付持票人payable to bearer 6ltV}Wt-  
J(Fk@{!F.*  
=lmelo#m&  
v:gdG|n"  
支付指定人payable to order )E*-  
y
TR5*{?j  
9yK\<6}}QH  
;3\'}2^|l  
已过期||无效out of date||stale "uP~hFA7M  
5p>rQq 0  
c{3P|O&.  

cz1 m05E  
请给出票人R/D||refer to drawer 7po;*?Ox  
u)[i'ceQZ:  
2<E@f0BVAy  
G2dPm}sZG  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T}jW,Ost  
6t{G{ ]  
p+;;01Z+_  
5^Ny6t  
文字与数字不一致words and figures differ *>k6n5%  
|*g\-2j{  
ETm:KbS  
D^S"6v"z  
支票 0E7h+]bh|  
eB9F35[  
时间已过account closed Xb@dQRVX  
EY@KWs3"H  
H<"EE1
5  
bD=R/yA  
更改处应加盖印章alterations require initials ;;N#'.xD  
5`QfysR5  
#V.u[:mO  
"iJAM`Hi  
l%qfaU2  
~i0>[S3'  
时间已过effects not cleared D7Y?$=0ycb  
L7"<a2J  
l-2lb&n  
1U(!%},  
停止付款payment stopped F(`Q62o@  
1ZXRH;J40  
:BF WX  
jGYl*EBx  
支票毁损cheque mutilated Li+|%a  
e 8^%}\F  
dKmPKeJM  
E)]emeGd  
汇款||寄钱to remit||to send money
 CVZ4:p  
X;v{,P=J  
KVHK~Y-G  
ceLr;}?Ws  
寄票供取款||支票支付to send a cheque for payment 88}04  
oJZ0{^  
D=B:tP  
m/WDJ$d  
寄款人a remitter X^C $|:  
d>/4z#R}-  
r<;Y4<,BZ  
ltHuN;C\  
收款人a remittee 7'5/T]Z  
f5R%F~
 
[-\DC*6  
)+.AgqxI  
国外汇票foreign Bill :(I=z6  
G }M!  

1?r$Rx<R  
5;[0Q  
国内汇票inland Bill p+2uK|T9  
yCv"(fNQ  
_X)]/A%@  
8g/r8u~  
跟单汇票documentary bill WX+@<y}%  
{9hhfI#3_  
">s0B5F7  
%Ip=3($Ku[  
空头汇票accommodation bill |\]pTA$2  
eh*F
/Gu  
ltd'"J/r  
eoPoG
C  
原始汇票original bill L~_zR>  
+*RpOtss  
e co=ia  
o#IWH;ck.  
改写||换新票据renewed bill /`w'X/'VJ  
ND5E`Va5R  
) |hHbD^V  
4;w#mzd  
即期汇票sight bill||bill on demand .|K\1qGW0  
2aQ}| `  
*kDV ^RBfq  
cH7D@p}  
…days after date||…days after date…日后付款 .gI9jRdKw  
b$FXRR\G  
gwYTOs^  
,]?l(H $x'  
…months after date||…months after date…月后付款 @HXX
hYH  
St1>J.k_  
iainl@3Qj  
Os1y8ui  
见票后…日付款…days after sight||…days sight dGc>EZSdj  
~K|o@LK  
JDC,]  
14\!FCe)!  
见票后…月付款…months after sight||…months sight WTh|7&   
o6 [i0S  
yM34GS=,J  
/XW,H0pR  
同组票据set of bills s[@@INU  
P^*gk P  
o=(>#iVM  
Bb/aeLv  
单张汇票sola of exchange||sole of exchange @i: _JOl  
[h2V9>4:  
%K]nX#.B&  
FdJC@Y-#uA  
远期汇票usance bill||bill at usance ts0K"xmY\c  
/h%MWCZWm^  
*'(dcy9  
LvS3c9|Aj  
长期汇票long bill K#{E87
G(  
5*>3(U  
x]U (EX`t$  
_'oy C(:}  
短期汇票short bill iJE|u  
&On0)G3Rc  
X]*W +  
IA;KEGJ  
逾期汇票overdue bill Qs{Qg<}  
z*>CP  
^q$vyY   
_mL9G5~r  
宽限日期days of grace Z_Ma|V?6  
{1YT a:evl  
D2Go,1  
"Hjw  
电汇telegraphic transfer （T.T） Xc5[d`]  

_.06^5o  
fhn
0^Qc"+  
o6KBJx  
邮汇postal order||postal note （Am.）||post office order||money order U>x2'B v  
z_l3=7R  
z(orA} [  
JnY3]  
本票promissory note （P/N） JT^E`<nn  
e@,,;YO#4  
Nd!2 @?V4  
n7q-)Dv_U  
押汇负责书||押汇保证书letter of hypothecation PvT8XSlTx!  
M7Hk54U+t  
pr0V)C6  
;+b}@e  
副保||抵押品||付属担保物collateral security @7^#_772  
8rp-Xi
W  
pmW=l/6+V3  
Nyqm0C6m^  
担保书trust receipt||letter of indemnity ZJ[ Uz_%W  
EShakV  
^]R0d3
?>\  
:M [E-j;  
承兑||认付acceptance rw\4KI@ L  
r&3fSx9  
<7]  z'  
}lb.3fqiA  
单张承兑general acceptance V!<#
E)-?<  
l*m|b""].u  
t+(CAP|,  
3MzY]J y(  
有条件承兑qualified acceptance E0DEFB  
Y) t}%62  
(P>vI'  
8c|IGC  
附条件认付conditional acceptance oV!9B-<  
X*yl%V  
#dfW1@m  
0?h .X=G  
部分认付partial acceptance   hB+ t pa