[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。   L{2\NJ"+u  
会计报表statement of account ?{qw /&  
C5Q|3d  
5fb,-`m.  
\{da|n-  
往来帐目account current f7X#cs)a  
h_]3L/  
nvD"_.KrJ  
)T#;1qNB  
现在往来帐||存款额current accout oO @6c%  
 w B5zp  
%R;cXs4r  
/+RNPQO O  
销货帐account sales 5 LX3.  
3HbHl?-UNU  
[ H>MeeR  
qx{.`AaZW  
共同计算帐项joint account O)
Nt"k7 b  
C?rL>_+71  
fY=iQ?{/[  
v}zo vEi  
未决帐项outstanding account K@n.$g  
^yK94U;<Gy  
i*_KHK  
0&/1{Dk*n  
贷方帐项credit account||creditor account SX^fh
.  
;~]&$2sk  
<zZAVGb4I  
'n:Ft  
借方帐项debit account||debtor account E
rESk"2t  
e+y< a~N  
.ET;wK  
*BXtE8 BU  
应付帐||应付未付帐account payable '0 (Bb  
zp4ru\  
F5 LQgK-z  
V2VsJ  
应收帐||应收未收帐account receivable 8@hzw~>  
$+
P v fQ  
x(]s#D!)  
Qmn5umd=?\  
新交易||新帐new account d`~#uN {  
(X!/tw,.  
)sV# b  
n[4Nu`E9  
未决帐||老帐old account R1Pnj
 
sx]?^KR:  
S OK2{xCG  
>t D-kzN  
现金帐cash account o B6"D  
# Jdip)  
:ZL>JVk  
Z;>~<#!4  
流水帐running account Z$ftG7;P0  
=\XAD+
 
_5`M( ;hL2  
_23sIUN c3  
暂记帐||未定帐suspense account E*w 2yWR
 
oVq@M  
izC >-  
rM?D7a{q  
过期帐||延滞帐overdue account||pastdue account COHJJONR  
Q%eBm _r;
 
~JZLfw  
q#p)E=$  
杂项帐户sundry account Q}=RG//0*  
Ro<!n>
H  
|iwTzlt*#  
xJ"Zg]d{  
详细帐单||明细表detail account P);Xke  
mefmoZ  

]Ea7b  
&R5M&Iw L  
呆帐bad account M:I,j  
# #s!-.T  
J,D{dYLDD  
gx6&'${=#  
会计项目title of account I2W2B3D` c  
9{TOFjsF  
I"!gzI`Sd  
\ yOZ&qU  
会计薄||帐薄account-book ; zvnDox  
* QR7t:([  
Hug{9Hr3.  
:_aY:`  
营业报告书||损益计算表account of budiness||business report ^=W&p%Y(!  
_bd#C   
-$0S#/)Z  
L|Ydd!m  
借贷细帐||交验帐account rendered <+$S{Z.  
B_&PK7vA  
[.Y=~)7FB  
u!-eP7;7  
明细帐account stated 7  %|>7  
ZF t^q/pw  
X,N@`  
0K2[E^.WN  
与…银行开立一户头to open an account with M[{Cy[ta  
# R&[+1=9j  
{Psj#.qP1  
BdKtpje  
与…银行建立交易to keep account with amSyGQ2  
kC k-  

"_K 6=  
Yo(B8}?0!  
继续记帐to keep account 
TkBBHg;  
ye%F <:O7  
-Fd i,\e  
bpx=&74,6m  
与…有交易to have an account with U .Od  
I;v`o{  
l xfdJNb  
3aqmK.`H  
作成会计帐||有往来帐项to make out an account with ks5'Z8X  
)2$_:Ek  
a82mC r  
FSmi.7  
清算||清理债务to make up an account ]]Z,Qu#<-  
aOHCr>po,  
x-pMT3m\D#  
asi1c y\  
清洁帐目||与…停止交易to close ones account with  vck$@3*  

1IV 0a  
RI(uG-Y  
f3N:MH-c  
结帐to close an account j VZi_de  
(*RybKoaA  
:#/bA&  
r+\z0_' w6  
清理未付款to ask an account||to demand an account Wj:QC<5 v  
p.9v<I%0  
*lK4yI*%o  
]#$kA9  
结清差额to balance the account with h9I)<_}R  
#H
[4?4r  
4I
-p/&Q  
%wf|nnieZ  
清算to settle an account||to liquidate an account||to square an account JY2 F-0t)  
[hL1PWKs  
VTWE-:r  
'y?|shV{]  
审查帐目||监查帐目to audit an account v-3zav  
AD\<}/3U  
 9+QrTO  
 J31M:<  
检查帐目to examine an account S=}~I  
N%f!B"NQ  
G me$FWa  
D5pF:~tQ(j  
转入A的帐户to charge the amount to As account |T_Pz&-  
&HK
s >  
j7 =3\SO  
fmJWd |  
以计帐方式付款to pay on account @MB _gt)7?  
358/t/4{p  
$NT9LtT@K  
#/Fu*0/)`  
代理某人||为某人on ones account||on account of one />Vx*^u8Hz  
|{)xC=  
@$P!
#z  
Zd U{`>v  
为自己计算||独立帐目on ones own account *Qx|5L!_  
o#P3lz  
aT!9W'uY  
ox_h9=$-  
由某人收益并负风险on ones account and risk||for ones account and risk NNwd;AC  
6b70w @P!  
5\0.[W
{^  
'$XHRS/q]  
由某人负担for ones account||for account of one Bh,)5E^m  
SrtVoe[  
*ZR@z80i  
S<3 !oDBs  
按某人指示||列入某人帐户by order and for account of one fq'Xy9L  
AC:s4iacC  
'UVv(-  
d ?M!
acB  
列入5月份帐目for May account +;*(a3Gp  
%lJiM`a  
^:!(jiH  
$U1kP?pR  
编入某中帐项下to pass to the account of||to place to the account of mBZDl4 '  
DRW.NL o  
$SzCVWS  
e( o/we{  
寄出清算书to send in an account||to send in render an account kbYg4t]FH  
z8(R.TB  
/GuSIZg"_  
ah/6;,T  
支票薄cheque book a^XTW7]r  

(Cl`+ V  
(: TGev  
H@2v<e@  
支票陈票人cheque drawer :Q r7:$S^  
o;VkoYV  
HcBH!0  
aC,vh1")F  
持票人cheque holder cUZ!; *  
o?va#/fk  
1&% d  
^KZAYB9C  
不记名支票cheque to bearer||bearer cheque dx13vZ3[U  
}&(E#*>x  
3 8U5^`  
)pS_+ZF  
记名支票||认人支票cheque to order nrS[7~  
~t${=o430  
2-6.r_  
u_
4:#~b  
到期支票antedated cheque 5S\][;u  
5"}y\  
B15O,sL&W  
Lov.E3S6;  
未到期支票postdated cheque 4h;f>BG  
Zc4(tf9  
7TV>6i+7  
UU.mdSL  
保付支票certified cheque *CH!<VB/  
4aalhy<j  
)l!J$X+R  
hB P$9GR  
未获兑现支票，退票returned cheque )4!CR/ao  
=M1a0i|d  
) e|$K= D  
+Q SxYV  
横线支票crossed cheque uG=t?C6  
-[zdX}x.:  
iJ`%yg,  
|t&G&)~:  
普通横线general crossing *`+<x  
L876$  
L9{mYA]q  
yD3bl%uZ
 
特别横线special crossing tA! M  
`W"a!,s2  
@tr&R==([  
N+\oFbE  
空白支票blank cheque F@=e2e 4  
$@[dm)M  
~t{D5#LVHa  
]5} -y3  
失效支票，过期支票stale cheque 6\,DnO   
wO
^$!zB W  
7oZ@<QP'  
lfxuc7Rdla  
普通支票open cheque 6C cB-@n4  
K/f>f;c  
Iz6ss(UJ  
~/j$TT"  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /*u#Ba<<  
qhV, u;\.  
n9]IBIthe  
|MTpU@`p5  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F^.om2V|9  
94~"U5oQ:  
Zz"I.$$[M  
v2/yw,  
支票换现金||兑现to cash a cheque
i{TIm}_\  
Zg)_cRR   
5z1\#" B[  
opm?':Qst  
清理票款to clear a cheque - *:p.(c  
SX1X<9  
t2=a(N-/,  
+<
pVf%u5  
保证兑现to certify a cheque N@k3$+ls  
~A^E  
Wyy^gJ l  
 Mps5Vv  
填写支票数额to fill up a cheque O7G"sT1Dv  
fV\]L4%  
s!B/WsK  
B.dT)@Lx0  
支票上划线to cross a cheque :i
F%cy.  
# Su~`]  
n/4i|-^  
,5Vt]#F5@  
开发支票to make out a cheque gl%`qf6:O  
8|^CK|m6*  
c1XX~8  
a;AzY'R  
签发支票，开立支票to draw a cheque||to issue a cheque p
Y"O9x  
, X{>  
}^kL|qmjR  
2f~($}+*  
透支支票to overdraw a cheque 3G}AH E4  
@.C{OSHE  
p9eRZVy/  
0Q5^C!K  
背书支票to endorse a cheque <%? #AVU[  
yV_wDeAz  
Nf41ZT~  
{FO$yw=>  
请付票款||清付票款to pay a cheque||to honour a cheque uBrMk  
2}U!:bn(  
eOT+'[3"  
V@-)\RZm  
支票退票to dishonour a cheque Xd `vDgD  
R9+jW
'[K  
9LC&6Q5O&  
SGL|Ck  
拒付支票to refuse a cheque 9LJZ-/Wq  
c]k*}W3T  
ne} +E  
wf.T3  
拒付支票to stop payment of a cheque +j14Q$  
TZ^LA L'8_  
mAqDjRV1  
NlR"$  
提示要求付款to present for payment ;M v~yb3v  
@ "d2.h  
Uku5wPS  
Iur9I>8h  
见票即付持票人payable to bearer u'9gVU B  
sn\;bq  
ft5DU/%  
}#9(Mul  
支付指定人payable to order 0TE@xqW  
H9"=  p  
Y'm=etE  
Rm
h*TQu  
已过期||无效out of date||stale a4GWuozl  
B< ;==|  
cFfTYP9  
M$#sc`4*  
请给出票人R/D||refer to drawer D(Ix!G/  
P@ypk^v  
;i)KHj'  
k0K A~  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n`5WXpz4;  
P[gO85  
k'13f,o}  
1 tfYsg=O  
文字与数字不一致words and figures differ N)OCSeh  
l)}t,!M6  
eqzTQen 8q  
DnyYMe!r  
支票 +mWjBY  
r%MyR8'k]  
时间已过account closed F?*k}]Gi  
?z.Isvn  
) h"Fla  
-q2MrJ*  
更改处应加盖印章alterations require initials c8Pb  
w!,QxrOV~  
c>MY$-PD  
lSCY5[?  
OD4W}Y.  
H`|0-`q  
时间已过effects not cleared c cr
" ep  
Z;*`fd?8  
>}]H;& l  
*F Pg
#a+  
停止付款payment stopped "Gh#`T0#a  
oI$V|D3 9  
2ij/N%
l  
 .ev\M0Dt  
支票毁损cheque mutilated rgR?wXW]jE  
Q;gQfr"c7  
x-~-nn\O  
HTNA])G  
汇款||寄钱to remit||to send money 6Kht:WE  
/#\?1)jCK  
Qx.jCy@  
sFx$>:$  
寄票供取款||支票支付to send a cheque for payment iPFL"v<#J  
(4ZLpsbJ  
'wE\{1~_[+  
cju@W] !  
寄款人a remitter &!#2ZJ}{  
KZ\dB;W<|  
S~&\o\"5  
d<Dn9,G  
收款人a remittee lm &^tjx  
<j"O%y.  
z|%Bh  
p2a?9R  
国外汇票foreign Bill cUM_ncYOP  
[;F{
mN  
Z jt9vS)  
3:O+GQ*  
国内汇票inland Bill 7 s-`QdWX  
0~.)GG%R>D  
'Z$ jBL  
WhenwQT  
跟单汇票documentary bill 'Ae t{A=9  
Ei~] iZ}  
| @q9{h7  
/MqP[*L  
空头汇票accommodation bill 3Pa3f >}-  
[wIKK/O  
af^@ .$ |  
<tU :U<ea]  
原始汇票original bill @2|G|C/]O}  
]nHe$x!2]  
, Z4p0M
 
@|]iSD&T #  
改写||换新票据renewed bill X%35XC.n  
q"l>`KCG`  
FBbm4NB  
}kv)IJ  
即期汇票sight bill||bill on demand K.r!?cfv  
|y'b217t  
O{*GW0}55  
8}J(c=4Gk  
…days after date||…days after date…日后付款 Ta,u-!/I  
ew /KZE  
Do(PdF6A  
(OQi%/Oy  
…months after date||…months after date…月后付款 I(y`)$}  
[I_BCf  
P)4x  
DZF[dxH  
见票后…日付款…days after sight||…days sight yCZ2^P!a
 
!__D}k,  
^ Y# @$c  
K"G(?<>~4c  
见票后…月付款…months after sight||…months sight H2s*s[T -  
?F!W#  

37,L**Dgs  
KgL<}=S  
同组票据set of bills 5=Zp%[#  
HI7]% <L  
v5P*<U Ax  
fWqv3nY^  
单张汇票sola of exchange||sole of exchange $;Q=iv3  
$)4GCP  
tc!!W9{69  
<[esA9.]t  
远期汇票usance bill||bill at usance fc
["  
oPp!*$V  
_95- -\  
i=x.tsJ:hB  
长期汇票long bill b"`ru~]  
:Xh_$4~^Y  
G%y>:$rw[O  
.Gjr`6R  
短期汇票short bill ^ n6)YX  
+.XZK3  
<=#lRZW[z  
7AS.)Q#=x  
逾期汇票overdue bill ^mS.HT=X  
dxk;@Tz  
F]/L!   
ecM4]U  
宽限日期days of grace N`y}Gs  
3w[<cq.!  
e4[-rkn{hl  
'Wo ?%n  
电汇telegraphic transfer （T.T） Tz+HIUIxF  
HTR "m
Q  
]J8KCjq@  
Kx(76_XD  
邮汇postal order||postal note （Am.）||post office order||money order =$ &7IQ?  
V:nMo2'hb  
wUh3Hd'  
!C9ps]6
 
本票promissory note （P/N） Ec7{B hH)  
@&!=m]D*  
UrD=|-r`  
5bu[}mJ  
押汇负责书||押汇保证书letter of hypothecation i*mZi4URN  
xl1L4R)6D  
g&oc=f`  
[ t>}SE  
副保||抵押品||付属担保物collateral security Td["l!-fe  
z v L>(R  
3I(dC|d  
+0oyt?  
担保书trust receipt||letter of indemnity yv6Zo0s<J  
c,3'wnui  
se^NQ=  
{<''OwQF~+  
承兑||认付acceptance zN?$Sxttx  
_WRR 3  
N'lGA;}i  
j?d;xj  
单张承兑general acceptance >o0&:h|>$'  
}a #b$]Y  
}QX2:a  
[[/ }1%  
有条件承兑qualified acceptance &;r'{$  
P;HVLflu  
+
SZ%&  
oP43NN~  
附条件认付conditional acceptance _G-bL;  
[]6ShcqJ[v  
FcA)RsMI*  
N+C%Z[gt[  
部分认付partial acceptance   MHpL$g=5_