[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。   [a=exK  
会计报表statement of account i+_LKHQN  
Y G+|r  
Ve,g9I  
/jbAf]"F;  
往来帐目account current I \ :WD"  
}F`|_8L*v)  
}z3j7I   
V%Uj\cv  
现在往来帐||存款额current accout  bGRt  
)vp0X\3q`  
K_7pr~D]@r  
|V9[aa*c  
销货帐account sales 9T,/R1N8  
hHs/Qtq  
YeH!v, >  
>I5:@6 Z  
共同计算帐项joint account baxZ>KNi  
}X(&QZ7i`  
1+l8%G=hB  
aZfMeW  
未决帐项outstanding account %fS9F^AK  
$] 6u#5  
DaQ"Df_X  
Y\|#Lu>B  
贷方帐项credit account||creditor account 3h:j.8Z  
0[;2dc  
@^{Hq6_`  
u9lZHh#V-  
借方帐项debit account||debtor account G\.~/<Mg+  
h2l;xt
 
7& M-^Ev  
|Uh8b %  
应付帐||应付未付帐account payable G6SgVaM  
d2\!tJm  
KA3
U W  
=c8}^3L~7  
应收帐||应收未收帐account receivable
q+P@2FL  
rxY|&!f  
 eUPa5{P  
B2`S0 H  
新交易||新帐new account } ueFy<F  
N0`
9/lr|  
S zULy >e  
8K%N7RL|  
未决帐||老帐old account aS R-.r  
U,P_bz*)  
%sa?/pjK  
n1[c\1  
现金帐cash account `e[S Zj\  
2u{~35  
z8kO)'  
$|4@Zx4vf  
流水帐running account Ufr@j` *  
<-lM9}vd  
)^(*B6;z5  
A5l Cc b  
暂记帐||未定帐suspense account 4GYi'  
C.j+Zb1Z(  
\#sD`O  
2"/MM2s  
过期帐||延滞帐overdue account||pastdue account OL'Ito  
CH++3i2&  
-D^I;[j_  
)p&g!qA  
杂项帐户sundry account &L|oqXE0L  
9QZa
a(vN  
o3WOp80hz  
_&KqmQ8$7  
详细帐单||明细表detail account )u?f| D  
pEyZH!W  
?hoOSur+  
[8V;Q  
呆帐bad account \;;M")$  
_H]\  
1" '3/MFQ8  
VQ
=  
会计项目title of account I8#2+$Be+@  
GwWK'F'2  
a@}.96lStD  
X9>fE{)!  
会计薄||帐薄account-book SmXJQ@jN  
0TN28:hcD  
,BdObx  
 }D1x%L  
营业报告书||损益计算表account of budiness||business report i4D(8;  
y
<`5  
gC7!cn  
7UT
fafOGX  
借贷细帐||交验帐account rendered {X,%GI  
8t+eu O  
.
:_'l)-  
?G{0{c2  
明细帐account stated jCd]ENl+_  
e02Hf{eOfw  
Sv=YI
 
y6 (L=$+B  
与…银行开立一户头to open an account with 
d<c29Y  
U1\EwBK8*T  
q` S ~w  
W]4Z4&  
与…银行建立交易to keep account with EKc<|e,F  
}G4I9Py  
}n)0}U5;0  
=%_=!%  
继续记帐to keep account @52#ZWy  
]w*"KG!(  
xd?=#d  
!Uiq3s`1T  
与…有交易to have an account with s,R:D).  
u%-]-:c  
Q0A4}  
@ZEBtM%.O  
作成会计帐||有往来帐项to make out an account with <Bo\a3Z  
0kJ8H!~u  
.zb  
Xj, %t}  
清算||清理债务to make up an account 9.)z]Gav  
#H$lBCWI  
-TD\?Q  
?K$&|w%{3  
清洁帐目||与…停止交易to close ones account with 2V~E <K-  
pPL=(9d  
|v+z*}fKw  
TX)W.2u=  
结帐to close an account pq*e0uW  
"{<X! ^u>  
t 7Y*/v&P(  
sY<UJlDKT  
清理未付款to ask an account||to demand an account CU=sQfE  
tSy 9v  
%oBP6|e  
t?hfP2&6  
结清差额to balance the account with Dgz,Uad8f  
Kebr>t8^  
EPE_2a}  
{@X>!]  
清算to settle an account||to liquidate an account||to square an account &mX_\w/%  
NX\AQVy9  
#WjQ'c:  
lI yMNw  
审查帐目||监查帐目to audit an account Z/, R{Jgt"  
^i@anbH  
G]h_z|$K  
?I]AE&4'  
检查帐目to examine an account bo<P%$(D  
*VsGa<V  
V u")%(ix  
P'wo+Tn*  
转入A的帐户to charge the amount to As account 20I`F>-*  
a!R*O3   
'p5M|h\:T  
H+*3e&  
以计帐方式付款to pay on account ZH~bY2^;  
+cfcr*  
]QlW{J  
!h1:AW_iz  
代理某人||为某人on ones account||on account of one "U^m~N9k{  
rp\`uj*D  
]RAh['u|  
`M~R4 lr  
为自己计算||独立帐目on ones own account 7"eK<qJ  
LqYyIbsvf  
0 s+X:*C~  
UIDeMz  
由某人收益并负风险on ones account and risk||for ones account and risk *AV%=  
@Ommd{0M  
7:B/?E  
~!ooIwNNz  
由某人负担for ones account||for account of one W=HvMD  
^EiU>  
uZ8-?  
3IRur,|'  
按某人指示||列入某人帐户by order and for account of one .@):
 Uh  
Hc\C0V<  
#b/L~Bw[  
X$KTsG*  
列入5月份帐目for May account JPF6zz l)  
g8cBb5(L  
]AQ}_dRi=  
id" `o  
编入某中帐项下to pass to the account of||to place to the account of "gy&eR>  
D\G.p |9=  
(s&:D`e  
%|e)s_%XE  
寄出清算书to send in an account||to send in render an account bN-!&Td  
!Ew ff|v"  
 @_f^AQ  
.X%J}c$  
支票薄cheque book ]y.V#,6 e  
/[dMw *SRz  
`Pc6 G*p  
A:Wr5`FJ  
支票陈票人cheque drawer M6
&=-  
T^Ia^B-%}g  
tTBDb  
Ho&:Zs  
持票人cheque holder _{c_z*rM8  
Y_Fn)(  
$ (;:4  
"x R6~8  
不记名支票cheque to bearer||bearer cheque z=KDkpV  
#I?Z,;DI=  
t@R[:n;+  
oc)`hg2=  
记名支票||认人支票cheque to order q;bw}4  
Xr=BxBttp
 
^+Nd\tp  
IQU1 JVkZ  
到期支票antedated cheque .O"a:^i  

b9rQQS  
3"m]A/6C}  
-XXsob}/8  
未到期支票postdated cheque [3bPoAr\  
i#>t<g`l  
RAl/p9\A+  
t3<8n;'y:  
保付支票certified cheque ~<!j]@.  
Ik^^8@z  
D&F{0  
8<"g&+T  
未获兑现支票，退票returned cheque joskKik^  
7(]F+\A3  
o3hgkoF   
we[+6Z6J  
横线支票crossed cheque U2m#BMV  
ymxA<bICS8  
UBuh'?j  
OY}FtGy  
普通横线general crossing ,93Uji[l  
:+DrV
\ )  
.F8[;+  
 .x%w#  
特别横线special crossing i*/i"W<  
~D3S01ecM  
[-*&ZYp  
2|^@=.4\  
空白支票blank cheque :.ZWYze  
,B'=$PO%  
te(H6c#0  
aGC3&c[Wx  
失效支票，过期支票stale cheque 60^j<O  
uKAI->"  
LH2B*8=^2  
$,@}%NlHc  
普通支票open cheque zQulPU  
`{:Nt#7  
0]bt}rh  
qZ^ PC-  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount AMjr[!44 @  
^'E^*R  
,5v'hG  
g0j)k6<6(Y  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges KV$&qM.  
A]!0Z:{h%  
^+D/59I  
4+q,[m-$(  
支票换现金||兑现to cash a cheque A .&c>{B7  
kyAN O  
jzV"(p!  
j%s,%#al  
清理票款to clear a cheque pgES)  
.4^+q9M  
:rU.5(,  
R
b:H3zh  
保证兑现to certify a cheque nDdY~f.B  
~'%d]s+q  
5zBA]1PY  
 Kg';[G\  
填写支票数额to fill up a cheque x9>$197  
cxs@ph&Wk  
fE~KWLm  
)).=MTk  
支票上划线to cross a cheque ;/$pxD  
`.J)Z=o  
g@^y$wt  
Pv5S k8  
开发支票to make out a cheque Gt#r$.]W?o  
'Hx#DhiFz  
\JM6zR^Ef  
VQpt1cK*  
签发支票，开立支票to draw a cheque||to issue a cheque aInt[D(  
AVQcD`V3B  
a%Q`R;W  
=h4uN,  
透支支票to overdraw a cheque 2*V%S/cck  
s`=| D'G(=  
Y^Buz<OiG  
T+Re1sPr?  
背书支票to endorse a cheque uuEvH<1  
CmBPCjh  
$ a~  
zN
X=V!$  
请付票款||清付票款to pay a cheque||to honour a cheque 5z0Sns  
a?+C]u?_D  
zgjgEhnvU  
KX~ uE6rX  
支票退票to dishonour a cheque 0bh 6ay4  
C&Q[[k"kb  
(E0WZ$f}  
_m?i$5  
拒付支票to refuse a cheque e=VSO!(rY  
y`zdI_!7  
t#P7'9Se8  
\m|5Aqs  
拒付支票to stop payment of a cheque 5/P. 4<c7  
_'cB<9P  
}Q:
CZ  
aQ(P#n>a2  
提示要求付款to present for payment % T
Fsk  
;U4O`pZ  
EwzcB\m  
i}8OaX3x  
见票即付持票人payable to bearer ,M`1 k  
h<?Px"& J  
QaO9-:]eN  
eg*aVb  
支付指定人payable to order O<p=&=TD7  
MMrN#&r  
k^d]E F  
Z#u{th  
已过期||无效out of date||stale ef*Z;HI0  
|e#W;q$v  
O8#]7\)  
uSXnf  
请给出票人R/D||refer to drawer [O\)R[J  
>uZc#Zt  
&<*M{GW'&  

ILDO/>n  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1@I#Fv  
!)oQ9,N  
rEp\ld  
JG^ GEJ  
文字与数字不一致words and figures differ pSQX  
]/h$6mrL  
1ik.|T<f0  
TqN@l\  
支票 jl}9R]Y_2  
r ts2Jk7f  
时间已过account closed x$jLB&+ICz  
]lKUpsQI  
=k d
-rIBc  
O6$,J12l  
更改处应加盖印章alterations require initials 'J*'{  
Y*9
vR~#H  
Fp?M@  
V"8Go;[
 
7p'pz8n`X  

b&E"r*i|  
时间已过effects not cleared pFMJG<W9,  
XC<'m{^(m  
;C=d( pY  
V1Ft3Msq  
停止付款payment stopped n'vdA !R  
?  Lxc 1  
u)EtEl7Wq  
SD~4CtlfI  
支票毁损cheque mutilated *lZ V3F  
U7U&^ s6`  
<J~6Q  
4#W$5_Ny  
汇款||寄钱to remit||to send money 3s]o~I2x  
}Uj-R3]}K  
t^Bs3;E^  
H;a) `R3  
寄票供取款||支票支付to send a cheque for payment }t(5n$go6  
$[HCetaqV  
B:i$  
IV1O/lGp
 
寄款人a remitter )RFY2}  
Ot=nKdP}D  
x/]G"?Uix  
KJ&I4CU]^  
收款人a remittee Z
! /_H($  
WUYU\J&q3  
AWFq5YMSI  
!+Cc^{  
国外汇票foreign Bill +5O^{Ce6  
 fZap\  
iX2exJto  
[KGj70|~  
国内汇票inland Bill , DuyPBAms  
]n1#8T&<*z  
ae3 Gn}tf  
XpKeN2=p  
跟单汇票documentary bill lGT[6S\as  
wmbG$T%k  
mbhh  
~_CZ1  
空头汇票accommodation bill M?sTz@tqq  
\ D>!&  
|'}r-}  
yHf^6|$8  
原始汇票original bill NU.4_cixb  
ae0Mf0<#)  
P"Q6wdm  
4%yeEc;z  
改写||换新票据renewed bill IWddJb~hu  
R S
Ww4}  
~ r})&`5  
F`gK6 ;zp  
即期汇票sight bill||bill on demand n[a%*i6x  
k^q~2  
|1!OwQax  
{vd +cE  
…days after date||…days after date…日后付款 rV%;d[LB  
1D"EF  
N-<,wUxf  
~O/B  
…months after date||…months after date…月后付款 A$zC$9{0I  
 GVu-<R  
0LHge7482  
bV)h\:oC  
见票后…日付款…days after sight||…days sight Y!u">M#@  
SrWmV@"y  
|M?VmG/6  
h!Fh@%
 
见票后…月付款…months after sight||…months sight TuwSJS7  
iqd7  
Hb$wawy<  
bC&xN@4  
同组票据set of bills XS0NjZW  
@, z4 {B  
<HW2W"Go\  
DQN"85AIZ  
单张汇票sola of exchange||sole of exchange .,p@ee$q  
l2!ztK1^  
YMwL(m1  
lz#@_F|.*  
远期汇票usance bill||bill at usance ?,Wm|x
Y  
riglEA[^  
P=4o)e7E!  
@G>&Gu;5  
长期汇票long bill 'Hq#9?<2M  
&xFs0Ri(  
/ Kj;%  
y 0fI7:e3  
短期汇票short bill b~rlh=(o#_  
g3'yqIjQL  
!V0)
eC50  
0o?2Sf`L\*  
逾期汇票overdue bill !xC IvKW  
<qxqlEQT  
 S)@) @3  
d+7Dy3i|g=  
宽限日期days of grace WWIQ6EJO  
HqA~q  
+oa>k 0  
}~NWOJ3;  
电汇telegraphic transfer （T.T） yuZhak  
5[$Tpn#K7  
rEsGf+4  
^;mGOjS  
邮汇postal order||postal note （Am.）||post office order||money order ^ G>/;mZ  
==W] 1@s  
NK(; -~{P  
4d @ (>  
本票promissory note （P/N） LsV?b*^(p  
sCRmLUD  
! lm0zR  
dO[pm0  
押汇负责书||押汇保证书letter of hypothecation BxXP]od  
mr#XN&e  
a)M#O\i`  
EAnw:yUV(  
副保||抵押品||付属担保物collateral security 2Rs-!G<]  
7`t[|o  
k/#321Z  
qRA ,-N  
担保书trust receipt||letter of indemnity gl"1;C  
y{uN+QS  
C'//(gjQ-G  
\}})U#   
承兑||认付acceptance Z<Ke/Xi  
@D&}ZV=J  
iN@+,]Yjl  
hXsH9R  
单张承兑general acceptance b+ v!3|  
y@Ga9bI7  
9^1.nE(R&  
ye1h
cQ  
有条件承兑qualified acceptance N[dv  
&o*f*(C2  
p7Q %)5o  
srfM"Lb'  
附条件认付conditional acceptance J |TA12s  
l?LP:;S  
ni
P/i  
aJ}Cqk  
部分认付partial acceptance   H$n{|YO `