[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。   '[
bw7T  
会计报表statement of account lg 1 r]  
;@n/gU  
SV^[)p)  
;:bnLSPo  
往来帐目account current t3!~=U  
t~Ic{%bdA  
*P`k|-  
|voZ0U  
现在往来帐||存款额current accout '2{60t_A  
KnK\X>:  
ffa
MF~+  
`|:` yl  
销货帐account sales G@<[fO|Iam  
EclsOBg  
cWI7];/d;  
&*~_ "WyU  
共同计算帐项joint account W@~a#~1O  
msw=x
0{n5  
vQ{mEaH  
2V$YZSw6q  
未决帐项outstanding account cOP%R_ak?  
p,\ ( j  
1\5po^Oioy  
yQC8Gt8  
贷方帐项credit account||creditor account B<,
A I7  
j fZ)  
qc6d,z/  
:}o{<U  
借方帐项debit account||debtor account i\RB KF  
5J3K3  
kB-<17  
i"{znKz vD  
应付帐||应付未付帐account payable i\{fM}~W$  
?nf4K/IjZ!  
"}uV=y  
Q?dzro4C  
应收帐||应收未收帐account receivable EsLtC5]  
L0ZAF2O  
M7neOQHq  
D]K?ntS[*  
新交易||新帐new account 2*zMLI0.  
+^%
0/0e  
~B`H5#  
Kq:vTz&<  
未决帐||老帐old account ,go$6   
~8[`( /hj  
0Rh*SoYrC  
E|=]k  
现金帐cash account
h9+76  
bWMb@zm  
4o( Q +6m  
F>5)Clq  
流水帐running account ,*;g+[Bhpl  
Y,X0x-   
(KT+7j0^  
H(Ad"1~.#  
暂记帐||未定帐suspense account prVqV-S6TY  
,^qHl+'  
>+*lG>!z  
='HLA-uT  
过期帐||延滞帐overdue account||pastdue account >7QC
>ws%  
/ASpAl[J  
}kk[lvhJ  
"D
ivsq^  
杂项帐户sundry account jft@ 'W53  
Bv}nG|  
kfy|3KA3m  
qWI8 >my11  
详细帐单||明细表detail account .c_qMTm"  
|TuFx=~5v  
UFr5'T  
v79\(BX  
呆帐bad account Njs'v;-K  
<GoZ>  
Z]^O=kX 7k  
Qh4Z{c@  
会计项目title of account r7*'s  
+InFv"wt  
'6Yx03t  
ks<+gL{K|i  
会计薄||帐薄account-book aX35^K /  
:"Kr-Hm`  
(EOYJHZB!  
<7J\8JR&=  
营业报告书||损益计算表account of budiness||business report Iyt.`z  
U p: M[S  
Iz I hC  
t8"yAYj  
借贷细帐||交验帐account rendered rh6m  
h7
>`:~  
(e[8`C
  
w0fFm"A|W  
明细帐account stated &+8cI^kp  
I>spJ5l s  
@%$<,$=  
CrEC@5j  
与…银行开立一户头to open an account with F2mW<REg{  
x5W. 3*  
}<G#bh6;Q  
~*ll,<L:  
与…银行建立交易to keep account with =7<g;u  
YRJw,xl  
|(rTz!!-  
gJu
A*^  
继续记帐to keep account N uq/y=  
3[iHe+U(  
 :O{ ZZ  
z4*`K4W  
与…有交易to have an account with
:<`po4/  
P}mn2Hs  
of?'FrU  
X##hSGQM  
作成会计帐||有往来帐项to make out an account with VAZ6;3@cd  
<5l!xzvw  
Y+_t50S  
.06[*S  
清算||清理债务to make up an account dO\irv)  
x<[W9Z'~?9  
M\dZxhQ-l  
x)^t5"F  
清洁帐目||与…停止交易to close ones account with R3@$ao  
_9b;8%?Yf  
OG}m+K&<  
5<L+T  
结帐to close an account H6]z98  
wx)Yl1C  
\>r<z 46x  
@j?)uJ0Q  
清理未付款to ask an account||to demand an account R(N5K4J  
j_HwR9^fd,  
RS[>7-9  
0|@*`-:VO  
结清差额to balance the account with 8iwqy0<  
<GRrw  
@F0+t;  
fr([g?F%D  
清算to settle an account||to liquidate an account||to square an account  a 9
f%p  
XKepk? E  
AH#klYK  
gN/6%,H}  
审查帐目||监查帐目to audit an account 5t~p99#?  
%,[p[`NRYR  

UFY_.N~  
8\@&~&(y:
 
检查帐目to examine an account [` Dv#  
.l(t\BfE~  
ZF6?N?t}h8  
o$+"{3svw?  
转入A的帐户to charge the amount to As account 0NMekVi
 
COk;z.Kn  
]Sgc42hk  
2[R{IV8e  
以计帐方式付款to pay on account h#!u"'JW  
;OynkZs)  
n; fUwon  
E||[(l,b  
代理某人||为某人on ones account||on account of one QvN=<V  
YFY$iN~B,  
|VRzIA4M\  
S.X*)CBB  
为自己计算||独立帐目on ones own account `cBV+00YS  
&?mJL0fy  
&E&e5(&$  
c3$h-M(jVJ  
由某人收益并负风险on ones account and risk||for ones account and risk (( D*kd"  
46cd 5SLK  
ypK1 sw  
DoA+Bwq@  
由某人负担for ones account||for account of one  ,Bg)p_B  
|p"E0av  
"]M]pR/j  
2po>%Cp  
按某人指示||列入某人帐户by order and for account of one N-4k 9l1  
LCMCpEtY*K  
D-<9kBZs  
U*sQYt<?g  
列入5月份帐目for May account Y}pCBw  
5s'oVO*hW  
HX77XTy  
O8drR4Pt  
编入某中帐项下to pass to the account of||to place to the account of 
]d|:&h  
R|Lr@k{6+r  
}t^N|I  
|3A/Og  
寄出清算书to send in an account||to send in render an account sw'?&:<"Ow  
#gL$~.1  
&>m# "A\^  
~Yw`w2  
支票薄cheque book 6.!Cm$l  
9j;L-  
XH?}0D(  
]'2;6%.4
 
支票陈票人cheque drawer }I1SC7gY  
t<|S7 EqIL  
23AMrDF=N  
?zD?-  
持票人cheque holder |%@.@c  
i]@QxzCSF  
ymxYE#q  
5B lptC  
不记名支票cheque to bearer||bearer cheque DKG%z~R*  
nCz_gYcIx  
t'@qb~sf  
B4 cm_YGE  
记名支票||认人支票cheque to order QKAo}1Pq  
61W ms@D%  
;%j1'VI  
f;u<r?>
Z  
到期支票antedated cheque JToc ("V  
v~2$9x!9  
l<]@5"wN  
$H9+>Z0(  
未到期支票postdated cheque Ie[8Iot?bn  
LyRU2A  
FM)Es&p &  
wap@q6fz<  
保付支票certified cheque /"Bm1  
sMq*X^z )?  
~e,D`Lv  
Tw!]N%E  
未获兑现支票，退票returned cheque lAxbF  
CO`%eL~  
2&f]v`|M|  
G8y:f%I!b  
横线支票crossed cheque ~qG`~/7  
G/2| *H  
4+Sq[Rv0  
thYG1Cs  
普通横线general crossing B}%B4&Ij  
[84f[`!Ui  
XQW+6LEQ  
Jzg>Y?jN R  
特别横线special crossing "gcHcboU5$  
&vf%E@<  
0'giAA  
B>hC8^.S|w  
空白支票blank cheque )} -,4Iu%  
k}5Sz  
SD"'  
`kn 'RZR  
失效支票，过期支票stale cheque L"w% ew  
yA8e"$  
x-Kq=LFy.  
Hl,.6>F?  
普通支票open cheque e;y\v/A  
zHI_U\"8D  
@
A_bZQ@  
_&Hq`KJm  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %>dCAj"  
X}~5%B(  
U4J9bp|  
5AvbKT  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _B@=fY(g!  
y ~.k-b<{[  
;b(*Bh<  
03F%!Rm/j  
支票换现金||兑现to cash a cheque Ue>;h9 ^  
?R7>xrp5  
HA?<j|M  
kE H(\3,l  
清理票款to clear a cheque }
klET   
1@&i ju5  
IXm}WTgF!  
8i H'cX  
保证兑现to certify a cheque q~[@(+zP5  
gWxpGW^eZ~  
XYJ7k7zc+Y  
F~;G[6}  
填写支票数额to fill up a cheque kZ&|.q1zki  
or?@Ti;  
f^P:eBgpx  
J}Q4.1WG$  
支票上划线to cross a cheque I7b_dJD;*  
h]wahExYP  
y4%u</  
'W!N1W@  
开发支票to make out a cheque T6gugDQ~.  
0y>]68D  
^BDM'  
q .[hwm  
签发支票，开立支票to draw a cheque||to issue a cheque IFr q\H0  
]bjXbbHd  
k<aKT?Ek>  
Q}pnb3J>T  
透支支票to overdraw a cheque l98.Hb7  
"pP
5;*^f  
NQ7j{dJ?  
<r6e23  
背书支票to endorse a cheque qb^jcy  
|T!^&t  
{o2pCH
 
+(v<_#wR-  
请付票款||清付票款to pay a cheque||to honour a cheque dQ&S&SW  
c4]/{!4 Q  
I%. 96V  
e(;1XqLM  
支票退票to dishonour a cheque 'S_kD! BO  
XS$5TNI  
qTbY'V5A  
_cz&f%qr  
拒付支票to refuse a cheque yc./:t1at>  
yZ  {H  
~i `@  
G#V}9l
8Q  
拒付支票to stop payment of a cheque 4'&j<Ah[#  
<ejWl%4  

l[KFK%?  
q4].C|7  
提示要求付款to present for payment +-b:XeHSZ  
8vzjPWu  
7@[3]c<=  
mI55vNyer  
见票即付持票人payable to bearer 5hNjJqu  
K\Oz ~,z  
a&>Tk%  
ye-o'%{  
支付指定人payable to order PQla-  
)XB
31^  
 2C9wOO  
qT`sPEs;V  
已过期||无效out of date||stale
I y?_2m  
/u9Md3q*'  
x/nlIoT  
m$T?~oo  
请给出票人R/D||refer to drawer TW2OT }  
b;wf7~a*  
Y{].%xM5  
g.AMCM?z
 
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }E=:k&IDPB  
Qt+|s&HGt  
@"M%ZnFu  
UjmBLXz@T  
文字与数字不一致words and figures differ ldjypEa}  
1<hj3  
PJC[#>}  
Z]$RO  
支票 K".\QF,:  
V=<OV]0  
时间已过account closed /*5t@_0fe  
g~ tG  
K6#9HF'2I  
l_ycYD $ZA  
更改处应加盖印章alterations require initials (!h%) _?.l  
-4 P2 2  
\3P.GS{l  
Vp  =  
OrXx0Hn  
VGbuEC[Y  
时间已过effects not cleared 19)fN-0
Z  
I(6k.PQ  
<ex,@{n4  
kyQUaFG  
停止付款payment stopped LOY+^  
(2He]M\  
s>Eu[uA  
DAs&4Y`  
支票毁损cheque mutilated P0m;AqS#R  
+PC<#  
@Q:5{?  
,E]u[7A  
汇款||寄钱to remit||to send money 
jr@u  
] =A=VH&  
{I s?>m4  
zV)Ob0M7U  
寄票供取款||支票支付to send a cheque for payment ># FO0R  
3c5=>'^F  
]?P9M<0PM  
bP;cDQ(g  
寄款人a remitter ZN)a}\]  
*u Ynu|UQH  
Vq`i.>%5  
Hu$]V*rAG  
收款人a remittee D:Zpls.  
<UJgl{-  
6l|pTyb1  
uVoM2n?D%^  
国外汇票foreign Bill VFN\ Ryd  
8Rq+eOP=S  
jd;=5(2  
L]{ 1"`#  
国内汇票inland Bill ybBLBJb  
&wj;: f  

xZ2}1D  
;^)(q<]  
跟单汇票documentary bill 7)zn[4v7qt  
=re1xR!E5  
G!~[+B  
L2>UA<@mZ  
空头汇票accommodation bill M 7j0&>NTG  
x1)G!i  
ZOl =zn  
]}Hcb)'j@  
原始汇票original bill M70Xdn  
$rf4h]&<  
jRXpEiM  
O~F/pJN`  
改写||换新票据renewed bill V. ;,1%  
LPbZ.  
_%Ay\4H^\  
|RQ19m@  
即期汇票sight bill||bill on demand hx$-d}W{  
)f4D2c&VE  

X#mm Z;P  
TRG(W^<F  
…days after date||…days after date…日后付款 !
pI)i*V|  
-A}*Aa'\  
~o`I[-g)  
}fw;{&s{z  
…months after date||…months after date…月后付款 5,!,mor$]  
| ]`gps  
UJkg|eu  
-X(%K6{  
见票后…日付款…days after sight||…days sight 0A[p3xE\  
juuBLv  
tx;DMxN!W  
H<|I&nV
 
见票后…月付款…months after sight||…months sight BDY@&vF  
l)E \mo 8  
-!(  
cOra`7L`  
同组票据set of bills h+|3\>/@9{  
*zX*k7LnV  
06 gE;iT  
,YFuMek  
单张汇票sola of exchange||sole of exchange ((rk)Q+;v  
v=?U {{
xQ  
j.4oYxK!s/  
B?c9cS5Mj  
远期汇票usance bill||bill at usance U:>'^tkp  
^z3-$98=A  
Kg&{
?&  
wzB*M}3  
长期汇票long bill _)Uw-vhQiT  
&9\z!r6mc  
J=>?D@K  
^a|$z$spf  
短期汇票short bill CtVY;eG  
L1*P<Cb  

U7J0&  
9}kN9u  
逾期汇票overdue bill !_s|h@  
&|P@$O>  
i](,
s.  
OxX{[|!`  
宽限日期days of grace u814ZN}  
R3F>"(P@tS  
[.B)W);  
CFqoD  l  
电汇telegraphic transfer （T.T） qEKTSet?  
bJe*J\){  
evPr~_  
"s2?cQv{#  
邮汇postal order||postal note （Am.）||post office order||money order NAhV8  
La?q>  
+Tc4+q!  
}gyJaMA  
本票promissory note （P/N） b
].:2  
C1P{4 U  
/ee:GjUkB  
'P}"ZHW  
押汇负责书||押汇保证书letter of hypothecation T^NY|Y/  
-h*Yd)  
N+l~r]: &  
k(o[T),_%0  
副保||抵押品||付属担保物collateral security dv-yZRU:  
B{a:cz>0<  
`|wH=  
mp0p#8txi  
担保书trust receipt||letter of indemnity +GI[ Kq  
NKLGbH  
F1R91V|  
TW).j6@f  
承兑||认付acceptance !`\W8JT+  
7CUu:6%  
@8Drhx  
RGhl`;  
单张承兑general acceptance PB4E_0}h  
R B.j@*  
IGT~@);  
F/ 2@%,2n  
有条件承兑qualified acceptance #`:s:bwM:  
L@ S"c (  
5}9-)\8=z  
M ! gX
4  
附条件认付conditional acceptance rfYu8-  
7GfgW02  
K7<'4i~k  
F^_d8=67 h  
部分认付partial acceptance   :7Rs$ -*Uk