[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。   ]aXCi"fMs  
会计报表statement of account i~PN(h  
CKmoC0.  
8L9xP'[^  
-=s7Q{O8Z  
往来帐目account current w<.{(1:v  
>A7),6  
o[!]xmj  
+\?#8U
/k  
现在往来帐||存款额current accout .~4%TsBaY  
g\OPidY  
>-c;  
Jou~>0,/j  
销货帐account sales i/NY86A  
~^w;`~L  
#]q<fhJhr$  
7-nwfp&|$  
共同计算帐项joint account B=J eZMn  
(iIJ[{[H4)  
v@&&5J|  
dNB56E)5`J  
未决帐项outstanding account IwiR2K  
%($sj|_l  
r 2]:'O6  
D"El6<3)h  
贷方帐项credit account||creditor account X4
8Q{E+  
UW8b(b[-6b  
Q Bc\=}  
aF;Q
SI  
借方帐项debit account||debtor account Ps4spy0Fp  
sV@kQ:  
>t.2!Z_RQ  
_1VtVfiZ{  
应付帐||应付未付帐account payable M@[{j  
/~'ZtxA  
B-
N  
=mxmJFA  
应收帐||应收未收帐account receivable ^PMP2\JQA  
r77?s?  
JM0'V0z  
<VS\z(K  
新交易||新帐new account \/p\QT@mm  
8j. 9Sk/  
#*:y2W%H  
~vy_~|6s  
未决帐||老帐old account 4Cr|]o'  
/>S=Y"a/7  
lY yt8H  
n{J<7I e"*  
现金帐cash account {0WLY@7 2?  
@@9#odO  
i:0~%X  
CaX&T2(  
流水帐running account V/j+Z1ZW  
eNY$N_P  
+e. bO5Y  
-
8X*(7  
暂记帐||未定帐suspense account lwIU|T<4  
US 9cuah1/  
'KMyaEh.u  
<\
|f;7/  
过期帐||延滞帐overdue account||pastdue account e*;-vS9H  
ev7Y^   
/v7U~i5  
g!( j.xe  
杂项帐户sundry account ;]34l."85  
a]|P rjPI  
s NZ{OD+  
`%EMhk  
详细帐单||明细表detail account UbE*x2N  
yf(VwU, x  
tJy6\~  
a938l^@;s8  
呆帐bad account T52A}vf4  
N%'=el4L  
\74+ cN  
g|tnYN  
会计项目title of account 1Rc'2Y  
:jKDM  
O+A/thI%*S  
~ \z7$9Q  
会计薄||帐薄account-book %GQPiWu  
4Z5
ZV!  
|fkz=*rn  
7KXc9:p+  
营业报告书||损益计算表account of budiness||business report @eu4W^W  
*}DC xv  
q'9u8b  
}w^Hm3Y^&  
借贷细帐||交验帐account rendered p3>p1tC  
o5)lTVQ~~  
U<QO@5  
PRcW}"m]Qg  
明细帐account stated \tH^w@j47  
b"n0Yk1  
b7 %Z~
 
+ p
Tc2z  
与…银行开立一户头to open an account with MgkeD  
/Wos{}Z0  
!V/Vy/'`*  
C{Y0}ZrmlF  
与…银行建立交易to keep account with E
<6Fjy  
cP8g.+  
$aIq>vJO9  
%a\!|/;6  
继续记帐to keep account (@wgNA-P  
o_=t9\:  
b2rlj6d  
?w/i;pp<,  
与…有交易to have an account with Jkf%k3H3I*  
\0bao<  
&|6 A 8,  
e3T&KyPm?+  
作成会计帐||有往来帐项to make out an account with ">zK1t5=  
8rZJvE#c  
OGA_3|[S  
lQ5d.}O&  
清算||清理债务to make up an account (tG8HwV-  
47<f
g&T  
8s+9PE  
K14F
Y2"  
清洁帐目||与…停止交易to close ones account with G#uD CF,O  
UQ[!k 6  
*yX5g,52-|  
{Sl#z}@s  
结帐to close an account 8/i];/,v*M  
)-jA4!&  
R%%Uw %`  
([g[\c,H  
清理未付款to ask an account||to demand an account ZwzN=03T  
dUvgFOy|P  
! !KA9mP  
5)@U pcjUA  
结清差额to balance the account with 0eMO`8u[A  
>_3P6-L>  
^Kbq.4  
|XGj97#M  
清算to settle an account||to liquidate an account||to square an account @XJzM]*w&  
'}$]V>/  
4`X]$.  
Qq7%{`<}  
审查帐目||监查帐目to audit an account A r=P;6J  
)G+D6s23  
R(t1Ei.-?  
J=l \t7w  
检查帐目to examine an account fo$s9g^<  
gRsV-qS  
#TUuk  
qpEK36Js  
转入A的帐户to charge the amount to As account 6d;_}  
[@_IUvf^.  
GEs5@EH  
ow<z @^ 3'  
以计帐方式付款to pay on account m=K46i+NE  
~9We)FvU4  
ev
Qk,;pIm  
nSSj&q-O  
代理某人||为某人on ones account||on account of one .wpp)M.w;H  
n1Z
*wMwC  
SuJa?VU1w  
y 1I(^<qO=  
为自己计算||独立帐目on ones own account AqZ()p*z  

A[hvT\X  
`Q1;Y  
%E\pd@  
由某人收益并负风险on ones account and risk||for ones account and risk O>c2*9PM  
s + Q'\?  
i6-&$<  
8ioxb`U  
由某人负担for ones account||for account of one b/]@G05>>  
.-mlV ^  
^ZD0rp(l  
b~td^  
按某人指示||列入某人帐户by order and for account of one gw^X-  
@xkI?vK6  
P3_&(  

U|jip1\  
列入5月份帐目for May account ]vQU(@+I  
IKFNu9*"h  
']^
_W0?=  
b8O }XB  
编入某中帐项下to pass to the account of||to place to the account of vO 3-B   
+'`I]K>  
W5U
;{5  
)J(@e4;Rv  
寄出清算书to send in an account||to send in render an account UNhM:!A  
KkPr08  
q6T>y%|FZ  
WW3! ,ln_  
支票薄cheque book sOBuJx${m  
|Qz"Z<sNYw  
M1,1J-h  
"o>` Y  
支票陈票人cheque drawer &m~
 
ZK?:w^Z  
<=g
f|(  
9oA-Swc[  
持票人cheque holder @D2KDV3'  
p}MH LM  
]D\p<4uepM  
?y4vHr"c  
不记名支票cheque to bearer||bearer cheque $[HpY)MSRw  
EWp'zbWP  
Z*kZUx7I<  
M^?=!!US^  
记名支票||认人支票cheque to order L.$+W}  
40Z/;,wp{  
V?C_PMa  
/>[~2d kb  
到期支票antedated cheque l EsE]f  
ECf
$  
t
OVYA\]  
9  ?(P?H  
未到期支票postdated cheque >YP ]IQ  
V~ [I /Vi  
X0zE-h6P  
.ta*M{t  
保付支票certified cheque .,( ,<  
//H3{^{  
DOGg=`XK1  
#7dM %   
未获兑现支票，退票returned cheque * ~4m!U_s  
^ ^R4%C  
c69M   

Dwi[aC+k  
横线支票crossed cheque Tx0l^(n  
}RY&f4&GV,  
u9^ R ?y  
K)n0? Q_>  
普通横线general crossing #^;^_  
~zA{=|I2  
:O{oVR  
%Q[+bN[/  
特别横线special crossing gKay3}w  
D[iIj_CKQ  
h| +(  
?.&?4*u  
空白支票blank cheque Or[uq,Dm16  
-"Q[n,"Y  
D:Y`{{  
DozC>  
失效支票，过期支票stale cheque L7&|  
BlvNBB1^  
SsF 5+=A  
[j`-R 0Np  
普通支票open cheque hhvP*a_J  
ofA6EmQ37  
|~3$L\X  
rO`nS<G  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7OOod1  
Y
)X58_En  
#O.-/&Z  
Fttny]  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Pf]O'G&F  
e`Z3
{H}  
TAu*lL(F  
6uH1dsD  
支票换现金||兑现to cash a cheque 4$+9k;m'  
,As78^E{  
]m(5>h#  
^D0BGC&&  
清理票款to clear a cheque NR )[,b\v  
.iL_3:6f  
SEXLi8;/  
^(0tNX/XD  
保证兑现to certify a cheque #2!M+S  
d4P0f'.z  
/fM6%V=Y  
It\ob7n  
填写支票数额to fill up a cheque ptmPO4f  
Px4zI9;cB  
`|^<y.-6  
p3eJFg$  
支票上划线to cross a cheque uhLg2G^h  
1% )M-io  
,
b@0Qa"  
m~Dq0 T  
开发支票to make out a cheque cF[[_  
xUD$i?3z  
[vaG{4m  
IfZaK([  
签发支票，开立支票to draw a cheque||to issue a cheque CW=-@W7  
T
JB0O]@3  
NwG&uc+Q  
^~5tntb.  
透支支票to overdraw a cheque =P
+S]<O  
`q exEk@S  
[21tT/  
':!;6v|L  
背书支票to endorse a cheque J 6 S  
^tuJM:  
7 9%${ajSI  
`4&\ %9  
请付票款||清付票款to pay a cheque||to honour a cheque 8}Y( @ %4  
Z<r&- !z  
7@vcQv kC  
5. |rzk>  
支票退票to dishonour a cheque 7@DinA!  
_}!Q4K  
zoOm[X=?3  
5Tpn`2F  
拒付支票to refuse a cheque ^%d+nKx9nL  
){>;eky  
DI}h?Uf ,  
_uHyE }d  
拒付支票to stop payment of a cheque nwN<Q\]S  
nL+* Ja  
$vy.BYFm  
W{;!JI7;z  
提示要求付款to present for payment LTtfOcrt  
<$D)uY K  
z<<` 1wqg  
^[%~cG  
见票即付持票人payable to bearer xel&8 `  
s !8]CV>  
6w}:w?=6  
#K*d:W3C  
支付指定人payable to order !gf&l ^)  
~*
B1}#;  
K?T)9  
DO03v N  
已过期||无效out of date||stale C [2tH2*#  
m; ABHq#  
LwGcy1F.  
;5Sr<W\:;  
请给出票人R/D||refer to drawer _-8,}F}W#s  
%q*U[vv  
:{66WSa@Dd  
;#~ !`>n?  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &`TX4b^/!  
:za!!^  
6!"15dPN  
7OWiG,  
文字与数字不一致words and figures differ Uero!+_  
sa#"@j)  
KFV]2mFN  
QHs]~Ja  
支票 I$mOy{/#  
*q0N$}k  
时间已过account closed #^v5Eo  
^5T{x>Lj  
+u=xBhZ  
;JmD(T7{  
更改处应加盖印章alterations require initials Dea;9O  
tcX7Ua(I`  
;c>Yr?^  
@W @L%<  
;OKQP~^iH2  
8Peqm?{5Y5  
时间已过effects not cleared }dXL= ul  
_>`0!mG  
@P.l8|w  
}]s~L9_z['  
停止付款payment stopped _&z>Id`w  
XW#4C*5?d  
]
Pd*w`R  
lT:<ZQyjT  
支票毁损cheque mutilated gEe}xI  
{[9^@k  
Sc0ZT/Lm  
+.R-a+y3  
汇款||寄钱to remit||to send money ^Ue.9#9T&g  
R#ZDB]2  
qe$K6A%Yd  
& aLR'*]6  
寄票供取款||支票支付to send a cheque for payment _N]yI0 k(  
cu"%>>,,  
'RA[_Z  
{Y@[hoHtF  
寄款人a remitter 16+@#d%#p  
O:x=yj%^  
};+s0:H  
;|^fAc~9{r  
收款人a remittee foFn`?L F  
d}=p-s.GA  
{l6]O  
qQ_B[?+W  
国外汇票foreign Bill k@Tt,.];  
?)X@4Jem  

z]WT>4  
dg!sRm1iZ:  
国内汇票inland Bill  A:!{+  
E7<:>Uh  
wLO/2V}/  
"L)pH@)  
跟单汇票documentary bill &qU[wn:1  
4|e#b(!  
z%KC
hU  
btYPp0o~  
空头汇票accommodation bill 3edAI&a5  
%G@aZWk Sa  
gMvvDP!Wp  
{k*_'0   
原始汇票original bill x -!FS h8q  
l}^#kHSyd  
9N29dp>g{{  
xpxm9ySwu  
改写||换新票据renewed bill mOB\ `&h5  
%;5hHRA  
+{
I\r|  
e>^R 8qM?  
即期汇票sight bill||bill on demand ~V&R
eW/  
p\WUk@4  
B<R-|-#  
t5k&xV=~ #  
…days after date||…days after date…日后付款 Esjv^* v9-  
zaZ}:N/w(z  
M<)2  
x\DkS ,O  
…months after date||…months after date…月后付款 wl%1B64  
39j d}]e  
T42g4j/l~  
,2`d3u^CW  
见票后…日付款…days after sight||…days sight .T|NB8 rS  
O2G+ '  
h[]N=X  
z!
+<m<  
见票后…月付款…months after sight||…months sight ie!4z34  
ASvPr*q/  
*K(xES!b  
,lnuu  
同组票据set of bills j r[~  
0Nu]N)H5<l  
iV&#5I  
=;H'~  
单张汇票sola of exchange||sole of exchange DR /)hAE  
|DW'RopM  
mSfhl(<L  
Lvq ]SzOw  
远期汇票usance bill||bill at usance deoM~r9s  
$<4Ar*i  
6dL>Rzl$Dk  
2YKM9Ks  
长期汇票long bill xgz87d/<:  
AG7}$O.  
S nHAY<  
zq.&Mw
?  
短期汇票short bill 6iG<"{/U5  
6bNW1]rD  
p|d9g ^  
\6hL W_q1  
逾期汇票overdue bill ,NEs{! T  
s%oAsQ _y  
7]%il[  
(J&Xo.<Z-  
宽限日期days of grace kZ9<j+.  
s8[9YfuW  
p2vBj.*J  
Nr9[Vz?$P  
电汇telegraphic transfer （T.T） #sU~fq  
A#X.c=  
P|4E1O  
RRqMwy>%  
邮汇postal order||postal note （Am.）||post office order||money order ^P/D8cXa4  
Db=>7@h3C  
k8e"5 he  
Oq,
.Kz  
本票promissory note （P/N） #2jn4>  
l;*lPRoW,  
51qIo4$  
tR*W-%  
押汇负责书||押汇保证书letter of hypothecation NP`s[  
q7&yb.<KD.  
xm|4\H&Bg  
9+I/y,aC  
副保||抵押品||付属担保物collateral security ]HV~xD7\  
^70.g?(f[  
N!BOq`#da  
B"m:<@ "  
担保书trust receipt||letter of indemnity !X%!7wsc  
BhW]Oq&  
=jIT"rk  
`A'I/Hf5  
承兑||认付acceptance >zg8xA1zL  
]ZGvRA&  
p@8krOo`  
tH,K\v`f  
单张承兑general acceptance :Q ?J}N  
OF<n T  
G^rh*cb K  
7e4tUAiuU  
有条件承兑qualified acceptance b?] S&)"9  
C}=_8N  
n5k^v$'  
( ssH=a  
附条件认付conditional acceptance K-5"#  
mXU?+G0  
\kV7NA  
CDW(qq-zD  
部分认付partial acceptance   df4^C->: