[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。   b8LLr;oQw  
会计报表statement of account 9B7^lR  
hs$GN
]  
eF3,2DDC  
07^iP>?  
往来帐目account current }=]M2 }  
LpqO{#ZG  
lH6OcD:kj  
Cy=Hy@C  
现在往来帐||存款额current accout d*%`!G  
$H9%J  
\hEN4V[  
[S>2ASj  
销货帐account sales Tap.5jHL  
< RH UH)I  
De(Hw& IV  
aN8|J?JH  
共同计算帐项joint account -3=#u_  
j4R(B  
Y/ .Z.FD`  
4k@5/5zsM  
未决帐项outstanding account j?x>_#tIY  
@dPT k"P  
|* ;B  
gh8F2V;<  
贷方帐项credit account||creditor account cLsV`@J(k  
0p}D(m2B  
5Ezw ~hn  
\S!e![L/  
借方帐项debit account||debtor account u*ObwcI/Bn  
&b%zQ4%d-`  
Tw;3_Lj  
.Lsavpo  
应付帐||应付未付帐account payable R&BTA  
ne_TIwfw-  
E{Ov>osq  
Pn>Xbe  
应收帐||应收未收帐account receivable h_+dT  
V#S9H!hm$  
K)DDk9*  
!FElW`F  
新交易||新帐new account 7KAO+\)H^Y  
,l:ORoND  
9vGu
0Um  
F.=2u"[*&  
未决帐||老帐old account K|hjEQRv  
~5CBEIF(NS  
@c;|G$E@3  
#0P$M!%  
现金帐cash account ZL&g_jC  
\1fN0e  
K,:cJ  
P'Ux%Q+B>  
流水帐running account j)/nKh4O  

7G}2,ueI  
IJ(  
]dGw2y  
暂记帐||未定帐suspense account { + Zd*)M[  
S/e2P|}  
XH}\15X  
OHb[qX\  
过期帐||延滞帐overdue account||pastdue account @M_oH:GV  
0Tx{3#  
LXC9I/j/  
e :%ieH
<  
杂项帐户sundry account -y8`yHb_  
oPXkYW  
;h*K}U  
FrL]^59a  
详细帐单||明细表detail account S~;4*7+?:  
->y J5smtY  
P(,p'I;j  
`lO[x.[  
呆帐bad account =F]FP5V  
KLitg6&P  
<b`E_   
qUob?| ^   
会计项目title of account #xQr<p$L6  
 @Z\,q's  
V C24sU  
&U5{Hm9Ynr  
会计薄||帐薄account-book QgU8s'e  
YW_Q\|p]M  
<UV1!2nv*  
*E/`KUG]  
营业报告书||损益计算表account of budiness||business report *n 6s.$p)%  
GVYBa_gx  
VC\S'z  
R`DKu=  
借贷细帐||交验帐account rendered t<z`N-5*  

:D%"EJ  
.!$*:4ok  
\{Z;:,S  
明细帐account stated %)|9E>fP]N  
[y'f|XN  
w$z}r  
UEM(@zD]  
与…银行开立一户头to open an account with #h8Sq~0  
Jq&uF*!  
.TND a&  
f]`#J%P  
与…银行建立交易to keep account with njScz"L~  
wVicyiY]  
}z _  
b[t>te  
继续记帐to keep account U(Nu%  
K1r#8Q!t  
Xm%D><CC8"  
+*ZO&yJQ^<  
与…有交易to have an account with @z4*.S&tz  
<lw` 3aa(  
\>:CvTzF  
)}D'<^=#T  
作成会计帐||有往来帐项to make out an account with ysxb?6  
.aAL]-Rj  
9[b<5Llt  
s%C)t6`9  
清算||清理债务to make up an account s+,OxRVw(  
OGde00  
WQ[_hg|k  
~P8tUhff
K  
清洁帐目||与…停止交易to close ones account with P7nc7a  
lef2X1w}!  
< Z{HX[y  
\`oT#|0  
结帐to close an account QDs^Ije  
y.#")IAF  
3L833zL  
y#Fv+`YDl  
清理未付款to ask an account||to demand an account 8jd;JPz@\  
Sp@^XmX(S  
*c~T@m~DR  
@ezH'y-v  
结清差额to balance the account with @R/07&lBR  
s}UjGFP  
Pz>s6 [ob  
@&%'4j&+  
清算to settle an account||to liquidate an account||to square an account pm*xb
]8y  
Q1O}ly}JS  
u<3HQ.:;  
~$iIVJ`  
审查帐目||监查帐目to audit an account A+::O@_s  
[Sr,h0h6  
0f

b`08,^  
t]y D-3'l&  
检查帐目to examine an account 2^mJ+v<  
]ndvt[4L  
A?CcHw rT  
!/}O>v~o  
转入A的帐户to charge the amount to As account ]+|~cRQ9I  
%X4xv_o`f  
bvv|;6  
.z)%)PVV  
以计帐方式付款to pay on account 0vEoGgY0*:  
'MEz|Z  
c_
-drS  
56+s~hG  
代理某人||为某人on ones account||on account of one qUjmB
sB  
@y='^DQ*  
}Mf!-g  
;i Fz?d3;  
为自己计算||独立帐目on ones own account P;P%n  
w.H%R-Be  
biSz?DJ>  
"}q@Y=  
由某人收益并负风险on ones account and risk||for ones account and risk (eCJ;%%k  
/4a._@1h[y  
@6{~05.p  
;'5>q&[qbP  
由某人负担for ones account||for account of one ::ajlRZG  
d]:I(9K  
gCioq.  
3&u&x(  
按某人指示||列入某人帐户by order and for account of one tE@;X=  
_CW(PsfY  
}\HN&@  
IPgt|if^  
列入5月份帐目for May account Pl=ZRKn  
1QLbf*zeIW  
`8^TTQ  
7B!xT2{T  
编入某中帐项下to pass to the account of||to place to the account of .2%zC & ;  
`D=S{   
S`#w+C#EW  
J4Nln  
寄出清算书to send in an account||to send in render an account *a58ZI@  
2.%.Z_k)  
7w'wjX -  
x|mqL-Q f  
支票薄cheque book Zb1<:[  
i'9vL:3  
2^^`n1?'  
W#KpPDgZE  
支票陈票人cheque drawer *^f<W6xc  
gW-V=LV (  
=bHD#o|R  
 c|M6<}  
持票人cheque holder +6';1Nb@  
+pR[U4$  
!q9+9 *6  
#=6E\&NC  
不记名支票cheque to bearer||bearer cheque T(t+ iv  
'7+4` E  
} \XfH  
V
O$ iNK  
记名支票||认人支票cheque to order xn5l0'2
 
+n#V[~~8AI  
/4g1zrU
  
u/M+u;  
到期支票antedated cheque So0f)`A  
F)W:  
cFeXpj?GV  
$4/yZaVb  
未到期支票postdated cheque +xrr?g  
#7MUJY+ 9  
ch0{ +g&  
 #`o2Z  
保付支票certified cheque G5CI<KRK#  
.7l&1C)i  
#wV8X`g  
3wC' r  
未获兑现支票，退票returned cheque hRs&t,{&  
cUY`97bn  
rNB_
W.
 
M+w=O!dq  
横线支票crossed cheque B]uc<`f  
%`r?c<P}  
LN@F+CyDc  
. koYHq  
普通横线general crossing MBqt&_?K  
8$0rR55  
*XT/KxLa7  
y#q?A,C@n
 
特别横线special crossing wM2*#  
U-R6xxPZ  
R)mu2^  
=5kY6%E7c  
空白支票blank cheque ZuS0DPS`L  

PX<J&rx  
v"#mzd.tW  
f Ss4ZXC  
失效支票，过期支票stale cheque YgUvOyaQXf  
g7OqX \  
O"F_*  
J2'Nd'  
普通支票open cheque Z@]e{zO  
$shoasSuI  
A'jP7P  
bdQ_?S(  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {TX]\uf G  
A29gz:F(  
TWQG591  
">y%iE  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
T>R0T{A  
.y@oz7T5  
9J9)AV  
@I_8T$N=  
支票换现金||兑现to cash a cheque .ys6"V|31  
<N_+=_  
:=wTvz  
b\-&sM(W"  
清理票款to clear a cheque 6^%68N1k  
=jX8.K4]  
"CUty"R8  
>rJnayLF  
保证兑现to certify a cheque E#ul IgD  
w8S p<6*  
@8;W\L$~1  
fO0XA"=  
填写支票数额to fill up a cheque ; 9# Z@]p  
5A s
P5  
&Nczv"TM  
{j:hod@-:5  
支票上划线to cross a cheque Db;G@#x  
|aT| l^2R@  
`<\1[HJ\  
m6',SY9T  
开发支票to make out a cheque ?sMP~RHQ  
rz@=pR :  
{ T-'t/0e(  
* v75O7l  
签发支票，开立支票to draw a cheque||to issue a cheque \hM|(*DL  
)FpZPdN+h  
0IfKJ*]M  
b#K:_ac5
 
透支支票to overdraw a cheque ; =X P&  
~Uxsn@nLr  
ub;ZtsM,%  
!!`!|w  
背书支票to endorse a cheque IuNi
EtKx  
d"6&AJ5a  
F@<CsgKB-  
)*,5"CO  
请付票款||清付票款to pay a cheque||to honour a cheque /Rg*~Ers *  
4)U.5FBk )  
*X, /7C   
`.x Fiyc  
支票退票to dishonour a cheque s;64N'
HH  
qU#BJON]BR  
H Ge0hl[n  
unBy&?&p  
拒付支票to refuse a cheque iv>SsW'p_  
7LU}Iiv  
/k<WNZM  
%YSu8G_t  
拒付支票to stop payment of a cheque 8'f4 Od ?  
aEWWFN  
k&.Jk B"  
'*?WU_L(g  
提示要求付款to present for payment ;uW}`Q
<  
"Q?k'^@  
t| 'N+-T3  
yq NzdzX  
见票即付持票人payable to bearer 82]vkU  
opJMS6%r  
y^}6!>Ou:  
ngat0'oa  
支付指定人payable to order ])Qs{hs~s  
Hv\-_>}K  
OBP1B@|l$+  

w);6K[+;  
已过期||无效out of date||stale vsr[ur[eP  
)JNS ZB  
"B8"_D&  
e`v`XSA[p  
请给出票人R/D||refer to drawer ?HV`| Cw  
{FG|\nPw  
>$,y5 AJ&  
]sGHG^I6  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gF5a5T,  
* C6a?]  
vMs$ceq  
i7utKj*57  
文字与数字不一致words and figures differ qq1-DG  
L0tAgW!@  
hweaGL t0  
ulER1\ W  
支票 ^+m+zd_  
`p7&> BOA  
时间已过account closed _!?Hu/zo  
" $ew~;z  
f}@jFhr'<  
P b]3&!a  
更改处应加盖印章alterations require initials pmFk50`  
(Gw,2-A  
z ly unJD(  
C$@yG)Pj  
Xj5~%DZp  
?&^?-S% p  
时间已过effects not cleared fz3lV  
h'$9C  
n]u<!.X  
!E-Pa5s  
停止付款payment stopped viAMr"z  
WwUv5GZTW  
W{rt8^1  
His*t1o8'O  
支票毁损cheque mutilated ,E$@=1)  
RJON90,J  
kee|42E  
-Z?Vd!H:  
汇款||寄钱to remit||to send money }irn'`I  
s9>(Jzcf9  
6O22P?v  
*k1<: @%e  
寄票供取款||支票支付to send a cheque for payment f5GdZ_  
yj$TPe_BW  
7]%Ypv$  
!2|=PB' M  
寄款人a remitter C(id=F  
wV)}a5+  
"sKa`WN}  
#%FN>v3e  
收款人a remittee Dr~=o%  
Pcc B]  
[*Z`Kc  
{h KjD"?  
国外汇票foreign Bill at
W'  
k3t78Qg  
F>X-w+b4r  
N<L`c/  
国内汇票inland Bill Jz!Z2c  
cf7v[ZZ}  
62>zt2=  
Zv_jy@k  
跟单汇票documentary bill \bx~*FaX  
kpI{KISQu  
0'r%,0  
x#N-&baS  
空头汇票accommodation bill  x5Z-{"  
5 eA8niq#  
/S\cU`ZVe  
1[*{(e  
原始汇票original bill G8IY#  
D5an\gE  
=5sF"L; b  
aRc'  
改写||换新票据renewed bill {gKN d*[*  
f2,1<^{  
R4<lln:[  
(#oycj^<  
即期汇票sight bill||bill on demand %ObD2)s6:^  
dtAbc7
 
RAjkH`  
jb /8?7  
…days after date||…days after date…日后付款 !%Y~~'5 h  
@wq#>bm  
?/JBt /b  
=_[Z W  
…months after date||…months after date…月后付款 <g9"Cr`  
b%t+,0s|  
dS`Bk6Y  
= zl=SLe  
见票后…日付款…days after sight||…days sight QI_59f>  
p$k\m| t  
rQP"Y[  
$A}QY5`+~S  
见票后…月付款…months after sight||…months sight 0"g@!gSrQ  
PVao  
fRm}S>Nibb  
1IgHc.s  
同组票据set of bills = c~I .  
;:m&#YJV  
{5%/T,  
$cVi; 2$p  
单张汇票sola of exchange||sole of exchange @gSkROCdC)  
IwpbfZ  
Vdn.)ir~P  
!CjqL~  
远期汇票usance bill||bill at usance wE).>  
<3hA!$o~  
Q&M'=+T  
V8O.3fo`[`  
长期汇票long bill ?
G?gy2
 
mh;X~.98  
(3*UPZv  
y7<&vIEC  
短期汇票short bill ;5<-)  
YYRT.U'  
&14W
vAU  
Poa?Ej  
逾期汇票overdue bill Qrz4}0  
J -Qh/d%]  
)'q%2%Ak  
T`$KeuL  
宽限日期days of grace HBLWOQab  
v@G4G*x\  
he)ulB  
S*%iiD)  
电汇telegraphic transfer （T.T） l9{#sas  
MY-.t-3  
"uu)2Xe  
.V%*{eHLL  
邮汇postal order||postal note （Am.）||post office order||money order EaS~`  
{@M14)-x>_  
~hURs;Sb  
UqX1E  
本票promissory note （P/N） SZVV40w  
xKp0r1}  
Rq7p29w  
Fc0jQ@4=  
押汇负责书||押汇保证书letter of hypothecation !Y;<:zx5  
w1B<0'#  
jeDlH6X'  
!=[uT+v  
副保||抵押品||付属担保物collateral security ]5|z3<K^  
I{dl%z73  
\_oy$>;  
2ALj}  
担保书trust receipt||letter of indemnity RT"O;P  
eX<K5K.B  
N4[E~-  
I$N7pobh  
承兑||认付acceptance oA3d^%(c  
X9'xn 0n;  
$P?{O3:V  
fkW(Dt,  
单张承兑general acceptance r`]7S_t5T  
R}J-nJlb  
b*9e1/]  
$e/*/.  
有条件承兑qualified acceptance Js}tZ\+P75  
-,>:DUN2  
WbzA Jx 5  
[:i sZG*  
附条件认付conditional acceptance \ j]~ >9  
w67xl  
T|f_~#?eV  
tL8't]M,  
部分认付partial acceptance   vug-n 8