[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。   AE@*#47  
会计报表statement of account hF6EOCY6D  
TN&1C8xr  
Y1+f(Q  
~dC^|  
往来帐目account current GX\/2P7CZ  
k*M1m'1  
#[IQmU23  
i2EB.Zlv  
现在往来帐||存款额current accout ++xEMP)  
ZYg="q0x&  
dq[CT  
* ,,D% L  
销货帐account sales 9v^MZ^Y{  
ns@b0'IF]  
*&LVn)@[`  
LTrn$k3}  
共同计算帐项joint account O GSJR`yT  
<UeO+M(  
ceAK; v o  
hb`(d_=7F  
未决帐项outstanding account &AC-?R|Dp  
an.)2*u  
|Zz3X  
RoPz?,u  
贷方帐项credit account||creditor account ,_p_p^Ar\4  
f:e~ystm  
BB9Z
?}
  
<Cm:4)~  
借方帐项debit account||debtor account g {wDI7"<q  
$$`}b^,/  
X#IVjc:&L  
~,.Agx  
应付帐||应付未付帐account payable T5o9pmD  
om|
M=/^  
Wk`G+
VR+  
}wz )"  
应收帐||应收未收帐account receivable u.R:/H<>~  
Bx;bc  
(',G Ako  
az\;D\\  
新交易||新帐new account XswEAz0=  
%=%jy  
[[ HXOPaV  
"C%;9_ig$  
未决帐||老帐old account }fUV*U:
3  
DM"`If%3j  
sLPFeibof5  
W%@6D|^  
现金帐cash account Lr_+)l  
yD(0:g#  
q#F
;GD  
,@8>=rT  
流水帐running account f?[IwA`  
USfOc  
hI]KT a  
 Jcy  
暂记帐||未定帐suspense account >?'cZTNk]  
aa8WRf  
K>"M#T  
rer=o S  
过期帐||延滞帐overdue account||pastdue account GjfY  
RV.* _FG  
bw ' yX  
/!uxP~2U  
杂项帐户sundry account U_y)p Cd  
7JQ5OC3  
FD,M.kbg  
zH.DyD5T;  
详细帐单||明细表detail account &S]\)&Yt  
<G/O!02  
]@)X3}"!  
K3M<%  
呆帐bad account -H#{[M8xX  
120<(#  
!Z`~=n3bk  
[j`It4^nC  
会计项目title of account {;=I69X  
RgZBh04q  
}b\e2ZK  
r*OSEzGUz  
会计薄||帐薄account-book 1.4]T, `  
!FX;QD@"  
=;9Wh!{  
SL? ! RQ  
营业报告书||损益计算表account of budiness||business report r=~yUT  
9N:Bu'j&/  
@{:E&K1f  
!-m(1  
借贷细帐||交验帐account rendered I QS|  
c5+oP j  
W7c(] tg.  
F<M#T  
明细帐account stated }3!83~Qbx  
Ks(+['*S  
kOmTji7  
R#"kh/M  
与…银行开立一户头to open an account with <
!v^Df  
be|k"s|6)  
|<96H8  

;XMbjWc  
与…银行建立交易to keep account with MMqkNe  

Xai ,  
z| Hl*T  
G|Yw a=  
继续记帐to keep account F42r]k  
Z,M?!vK  
|"8Az0[!  
y)X;g:w  
与…有交易to have an account with FVW< F(g`  
Ol`/r@s  
vvU;5 5-  
7hZCh,O  
作成会计帐||有往来帐项to make out an account with e#(0af8A  
5) +(McJC  
mT <4@RrB  
B.-5$4*s  
清算||清理债务to make up an account R
]VY PNns  
QXY-?0RO#  
#oSQWC=T  
W$O^IC  
清洁帐目||与…停止交易to close ones account with |\TOSaZ  
: ~"^st_[!  
2f9~:.NgF  
8  k9(iS  
结帐to close an account IAf,TKfe  
&?IOrHSv!  
+Pd&Yf
U9  
&W:Wv,3
 
清理未付款to ask an account||to demand an account _iLXs  
`<i|K*u  
Q^$IlzG7i  
@C62%fU{5  
结清差额to balance the account with FY)vrM*yh  
Ir|Q2$W2^c  
:~3sW< PR  
.7++wo!,  
清算to settle an account||to liquidate an account||to square an account gQ3Co./  
Dq/[g,(  
MNzq,/Wf  
y:WRpCZoa  
审查帐目||监查帐目to audit an account =K I4  
l~!Tnp\M  
'}dlVf  
vmK<_xbwd  
检查帐目to examine an account -sm{Hpf_b  
SL" ;\[uI  
#F@53N  
g6o-/A!Q3  
转入A的帐户to charge the amount to As account )_"Cz".|9  
&&4av*\I  
JM!rop^  
h@=H7oV7k  
以计帐方式付款to pay on account Vh$~]>t:f  
fIN8::Cs[  
?v
PwI  
1fM=>Z  
代理某人||为某人on ones account||on account of one W-<E p<7{  
b)9bYkd  
osyY+)G'sV  
kD dY i7g>  
为自己计算||独立帐目on ones own account -U)6o"O_CV  
A\ds0dUE  
"(5A5>  
u`dWU}m)  
由某人收益并负风险on ones account and risk||for ones account and risk 3C 84b/A  
 /s.sW l  
htk5\^(X  
GQhzQM1HS  
由某人负担for ones account||for account of one gm~Ka%O|F  
!31v@v:)  
lTW5
>%  
Pwf2dm$,+  
按某人指示||列入某人帐户by order and for account of one \2 &)b  
dDbPM9]5  
6DqV1'  
C9`#57Pp  
列入5月份帐目for May account pm$,B7Q`oO  
N(q%|h<Z/=  
:$."x '  
%>`0hk88  
编入某中帐项下to pass to the account of||to place to the account of H8.U#%  
Z7% |'E R  
h~{TCK+I  
jjL(=n<J<"  
寄出清算书to send in an account||to send in render an account W4Rs9NA}  
pE@Q (9`b{  
%$|=_K)Ks  
.9{Sr[P  
支票薄cheque book !:t}8  
+!Q<gWb  
M%pxv6?""{  
wG6>.`:  
支票陈票人cheque drawer \&ra&3o  
#]<j.Fc`  
U1G"T(;s:  
&l2oyQEF)  
持票人cheque holder s9svuFb  
&Q 7Q1`S  
&+;z`A'|8  
-:b0fKn  
不记名支票cheque to bearer||bearer cheque | YmQO#''  
LnP={s

 
+#7e?B  
ukb2[mb*u  
记名支票||认人支票cheque to order ;4p_lw@  
}wRHNBaEB  
!]=  
'bVDmm).  
到期支票antedated cheque "_t2R &A  
U|VFzpJ  
mu`h6?v  
aal5d_Y  
未到期支票postdated cheque oV"#1
lp*  
Uu ~BErEC  
2iC7c6hc  
/\P3UrQ&]  
保付支票certified cheque BS*IrH H  
Tl"GOpH\]  
b$\3Y'":  
:@#'&(#~  
未获兑现支票，退票returned cheque dlk xA^  
TOmq2*,/  
0mk-o  
`7$0
H]*6  
横线支票crossed cheque F,}wQN  
" UaUaSg#  
9nF;$HB  
AX3iB1):K  
普通横线general crossing T
Y}9;QL:  
s<,[xkMB  
OhMnG@@  
gE2k]`[j]  
特别横线special crossing 6S7 =+>  
S_?{<{  
L:UJur%  
l%XuYYQ  
空白支票blank cheque 'Vq_/g!?1  
~k>H4hV3  
/NRdBN  
"`<tq#&C1  
失效支票，过期支票stale cheque }jTCzqHW]  
,SQmQ6h  
^1y (N>W  
I-oY@l`  
普通支票open cheque pJ)PVo\cV  
k$]-fQ
M  
('k;Ikut  
\yD r  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A/pp
r.  
2MS-e}mi  
?Pg{nlJvq  
17IT:T,'  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qQ\&]  
j$v2_q  
cb|cYCo5  
7;0$UYDU*  
支票换现金||兑现to cash a cheque <X]'":  
^f][;>c  
Qb "\j  
YI[y/~!  
清理票款to clear a cheque vb^/DMhz  
qz]b8rX  
9?M>Y?4  
P]V/<8o.53  
保证兑现to certify a cheque C'5b)0km  
HCj
/x<*F  
['1JNUX  
bEx8dc`Q  
填写支票数额to fill up a cheque ;&="aD  
q]PeS~PjF\  
vm,/?]P  
S#gIfb<D  
支票上划线to cross a cheque `*?8<Vm  
m]}%Ag^x  
>v1E;-ZA  
MZ9{*y[z  
开发支票to make out a cheque +-8u09-F  
P!uwhha/g  
^uZ!e+   
:.xdG >\n3  
签发支票，开立支票to draw a cheque||to issue a cheque C8^=7HEB  
r
uqx#]-  
2oL~N*^C  

&+"-'7
  
透支支票to overdraw a cheque > b^|SL  
rID_^g_tP8  
V* :Q~ ^  
T
F0DQP  
背书支票to endorse a cheque LHy-y%?i  
|n9q4*dN  
h5@v:4Jjo~  
wXj!bh8\r  
请付票款||清付票款to pay a cheque||to honour a cheque ^uG^XY&ItC  
>|Xy'ZR  
p~X=<JM  
^5BLuN6  
支票退票to dishonour a cheque "l8
3O8 L  
,Oqd4NS  
cSMiNR  
I,rs&m?/m  
拒付支票to refuse a cheque e G8Zn<:s  
Ndb_|  
{3V%  
qRV5qN2{XY  
拒付支票to stop payment of a cheque FPg5!O%  
<W$Ig@4[.d  
KDt@Xi6||  
o>3g<-ul  
提示要求付款to present for payment +A3Q$1F  
WnATgY t  
l8O
12   
gOk<pRcTb=  
见票即付持票人payable to bearer |{)SLvlJl  
&DUt`Dr w  
*qh$,mp>  
D7'P^*4_B  
支付指定人payable to order |Wo_5|
E  
y2XeD=_'  
B kZmE,  
{Yp;R  
已过期||无效out of date||stale \!_:<"nX.  

FV1!IE-}-  
vA(')"DDT  
SjZ?keKZ  
请给出票人R/D||refer to drawer F9Bj$`#)  
EA/+~ux  
!8 #!P  
c[DC  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2Q/#.lNL  
#3L=\j[ y  
lZq`,E_L  
FQ72VY  
文字与数字不一致words and figures differ |RdiM&C7  
%L^S;v3  
,XZ[L? >  

YnCWmlC  
支票 P!Mz5QZ+  
N;.cZp2  
时间已过account closed BWz7m9T  
"* Qwaq_  
dE_I=v  
9kkYD  
更改处应加盖印章alterations require initials 09RJc3XE9  
d
_5wMK6O6  
?b&~(,A{  
<<Fk[qMA  
g[W`
4  
9=-!~_'1-  
时间已过effects not cleared HKr6h?Si^  
;zbF~5e  
=}12S:Qhj  
D-zqu~f`  
停止付款payment stopped )$wX~k  
]('isq,P  
P9wx`x""k  
A#"AqNVWv  
支票毁损cheque mutilated u/D=&"tL  
Xu1tN9:oE  
fy|Ae  
`GG PkTN  
汇款||寄钱to remit||to send money U73 {Uv  
T]5Jsr
T  
E+ 65  
8-HMKD#V  
寄票供取款||支票支付to send a cheque for payment C7]K9  
xY/ S;dE  
CVi3nS5Yl  
@nJ#kd[  
寄款人a remitter GUe&WW:Sqk  
XG5mfKMt+  
Tv;|K's'  
hb>,\46}  
收款人a remittee 4Qr16,Us  
P2n b&lVdu  
.<|7BHL  
A@@Z?t.  
国外汇票foreign Bill :EK.&%2  
XK)qDg  
mn=G6h T}W  
ak?XE4-N  
国内汇票inland Bill ]hBp elKJ  
T[iwP~l  

& >AXB6  
CapWn~*g  
跟单汇票documentary bill 1or4s{bmo  
?PIOuN=  
%} _{_Z  
uC>X;<^  
空头汇票accommodation bill 3B(6^iS  
su}> >07  
tZtyx;EP  
Z[baQO  
原始汇票original bill  /{.  
9:bC{n  
`N~;X~XFk  
+oY[uF  
改写||换新票据renewed bill 7P`|wNq  
"28b&pm  
R4<}kA,.  
r^?Qo  
即期汇票sight bill||bill on demand :QnN7&j|(w  
]@W.5!5H  
{XMF26C#  
\c&%F=1+*  
…days after date||…days after date…日后付款 9PA\Eo|Yb  
-<gGNj.x-  
]7C=.'Y  
-.|V S|y  
…months after date||…months after date…月后付款 aC lXg-  
nf5Ld"|%9  
n>tYeN)F<  
3,8>\yf`  
见票后…日付款…days after sight||…days sight 6@-VLO))O  
Y" &&=M#  
NhyVX%qt:  
p/B&R@%  
见票后…月付款…months after sight||…months sight \gRX:i#n  
ZqQJFyV*  
LYPjdp2>"o  
AF4:v<EN  
同组票据set of bills @Y'BqDFlZ  
!HM|~G7  
'~{^c}  
UdmYS3zs  
单张汇票sola of exchange||sole of exchange `<Xq@\H  
k=j--`$8k  
}qlU  
>|L,9lR_b  
远期汇票usance bill||bill at usance "VxZ nT  
P agzp%m  
q;a`*gX^  
j?ihUNY!+  
长期汇票long bill [Y _6PR  
G\S\Qe{ P~  
%  (R10G  
W is_N3M  
短期汇票short bill C`c;I7  
$v?+X20  
A0sydUc  
|;o#-YosP  
逾期汇票overdue bill #(C2KRRiA  
tuuc9H4B  
s7I aU|m  
"ZDc$v:Qa  
宽限日期days of grace %j%}iM/(<  
& IVwm"  
jW5n^Y)  
?y82S*sb#  
电汇telegraphic transfer （T.T） ps1ndGp~#  
Be+CV">2  
w?6"`Mo  
N!>Gg|@~  
邮汇postal order||postal note （Am.）||post office order||money order |e@9YDZ  
OJng  
S?Q4u!FC  
QLYb>8?"C  
本票promissory note （P/N） > ;}np F>  
r- 0BLq]~{  
Ml)~%ZbF  
mA
h0xgm  
押汇负责书||押汇保证书letter of hypothecation _IJPZ'Hr  
0UeDM*  
w}VS mt$F  
j?D=Ij"o  
副保||抵押品||付属担保物collateral security 1J<Wth{  
',k0_n?t  
(#FWA<o  
}I;A\K]  
担保书trust receipt||letter of indemnity `An`"$z  
ab8uY.j  
!={Z]J  
6%Ap/zvCZ>  
承兑||认付acceptance L6yRN>5aE  
<d~P
;R(@  
xg %EQ  
_7
>$'V{  
单张承兑general acceptance 0Qvbc}KP8  
rmmN2+H  
p_S8m|%  
J >Zd0Dn  
有条件承兑qualified acceptance @K/}Ob4   
1a4HThDXP  
I`k aAOe  
%E Jv!u*-  
附条件认付conditional acceptance
sh(G{Yz@  
O,6Upk  
@Ong+^m|PC  
MkZm =Sf  
部分认付partial acceptance   Cw]&B