[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。   6ge,2[PU  
会计报表statement of account $9!2c/  
.v?x>iV  
\':'8:E  
+ niz(]  
往来帐目account current cI~uI'  
SJg4P4|  
J!40`8i  
=P}ob eY  
现在往来帐||存款额current accout i^SuVca  
;m<22 @,E&  
x3j)'`=15  
Wt|IKCx   
销货帐account sales >yr:L{{D}G  
tk'1o\@p9b  
F xek#  
)k)HQcfjD  
共同计算帐项joint account ^U"$uJz!c  
|]--sUx:  
0_F6t-  
kj_MzgC'?  
未决帐项outstanding account B2p/  
*3.K; Ic;  
BvQMq5&  
BbU%p  
贷方帐项credit account||creditor account T_\Nvzb}  
}q<p;4<\F  
ST#9auw  
+rAmy  
借方帐项debit account||debtor account w ]8+ OP  
:1>h,NKC>  
*0vq+C  
c`S`.WID  
应付帐||应付未付帐account payable dY=]ES}`  
_"_ 21uB  
6T"4<w[  
9:DT+^BB  
应收帐||应收未收帐account receivable >A5*=@7bY?  
#`Af  
b|SDg%e  
8 5 L<  
新交易||新帐new account w)C/EHF  
(AYzN3 ?D  
.r ,wc*SF  
@477|LO
  
未决帐||老帐old account voX4A pl  
rra|}l4Y  
k4N_Pa$}\  
JM&`&fsOC{  
现金帐cash account h^QLvOuR  
wh Hp}r  
p{@jM  
WK2YHJ*$  
流水帐running account m afnkQU  
6!39t  
^LI\W'K  
Dj9v9  
暂记帐||未定帐suspense account |WkWZZ^  
S_eD1iY2-  
83(-/y  
2ezk<R5q+  
过期帐||延滞帐overdue account||pastdue account B4 k5IS  
8}M-b6RV  
p>ba6BDJT  
i'cGB5-j  
杂项帐户sundry account KPi_<LuK  
b6%[?k  
| )No4fm  
r+Pfq[z&  
详细帐单||明细表detail account } yb"/
jp  
'G1~ A +  
wiFA3_\G  
q!10G  
呆帐bad account  l;;,[xhq  
y&n-8L_  
 2S  
>sm~te$5  
会计项目title of account uQ
hI)  
xe4`D>LUo  
<)$e*HrI  
>rhqhmh;W"  
会计薄||帐薄account-book l R ANXM  
{^@vCBE+  
mI,a2wqi  
oA*88c+{f  
营业报告书||损益计算表account of budiness||business report n-he|u  
j'uzjs[  
{EjzJr>  
?vBMx _0  
借贷细帐||交验帐account rendered |4C5;"Pc  
6vfut$)[{  
5_\1f|,  
|jI|},I  
明细帐account stated swz)gh-*  
:u,Ji9 u  

-5b#w"^w^  
V.e30u5  
与…银行开立一户头to open an account with z8dBfA<z  
Wh)>E!~9  
P(bds  
>:bXw#w
]  
与…银行建立交易to keep account with \"a~~Koe  
$ba*=/{[q  
FJp<J  
en"\2+{Cg  
继续记帐to keep account R('\i/fy  
Bdcs}Ga  
6/.kL;AI  
J1R5_b  
与…有交易to have an account with 6T5\zInd  
l(pP*2  
3V]08  
V)fF|E~0  
作成会计帐||有往来帐项to make out an account with rMoz+{1A  
m f\tMik<  
k5|GN Y6a  
N(kSE^skOa  
清算||清理债务to make up an account -C2[ZP-  
U]&/F{3 im  
98maQQWD  
cpm *m"Nk  
清洁帐目||与…停止交易to close ones account with ]*X z~Ox2  
q8)wAl  
 Xb~i?T;f  
:(K JLa]  
结帐to close an account OWp
`Wat  
R
Nopx3  
.)E1|U[L  
N[I ?x5:u  
清理未付款to ask an account||to demand an account EeQ2\'t  
ZkBWVZb  
1XpqnyL&  
GF36G?iEi  
结清差额to balance the account with ezA&cZ5  
YB_fy8Tf x  
;D<
;pW  
fRwr}n'
 
清算to settle an account||to liquidate an account||to square an account yJ>Bc  
`Bb32L  
qN^]`M[ BY  
yuhY )T  
审查帐目||监查帐目to audit an account _U o3_us  
ltv~Kh  
n0)y|B#  
/A-VT  
检查帐目to examine an account N"7BV  
Q$5%9   
N+vsQ!Qz  
&srD7v9M8  
转入A的帐户to charge the amount to As account KuF>2KX~ Y  
^[6#Kw&E  
)Wk&c8|y  
4j(*%da  
以计帐方式付款to pay on account {]iM5?  
 Y=/;7T  
8g?2( MT;  
Lie= DD  
代理某人||为某人on ones account||on account of one sRQ4pnnrn  
1I%niQv5t  
O' Mma5  
J&L#^f*d  
为自己计算||独立帐目on ones own account z`YAOhD*h4  
\okvL2:!  
Z^.qX\<M  
qykI[4  
由某人收益并负风险on ones account and risk||for ones account and risk Hn]6re  
z3M6<.K  
(e32oP"  
'X
~CrgQl  
由某人负担for ones account||for account of one r@Xh8 r;  
Gb.}af#v  
t'DIKug&  
Yez   
按某人指示||列入某人帐户by order and for account of one &-KQ m20n  
a fB?js6  
PI)uBA;  
C9j5Pd5q1L  
列入5月份帐目for May account +$R%Vbd  
' <h@h*R  
7'7 o^> !  
k~]\kv=  
编入某中帐项下to pass to the account of||to place to the account of j?(@x>HA  
5IP@_GV|  
.VkLF6  
MNX-D0`g  
寄出清算书to send in an account||to send in render an account (`d_DQ  
^mZTki4  
;nb>IL  
OQ _wsAA  
支票薄cheque book * jl_,0g]  
G ' CYvV  
>+S* Wtm5  
(N{  
支票陈票人cheque drawer h)T-7b  
t`0(5v  
PU%WpI.w  
}9?fb[]  
持票人cheque holder >H?~2O  
xKoNo^FF  
9|hPl-. .W  
9z(h8H  
不记名支票cheque to bearer||bearer cheque |bmc6G[  
^j'vM\^`ml  
=e]Wt
/AQ  
"HbrYYRb'  
记名支票||认人支票cheque to order 0>0:ls  
7 P]Sc  
yXA]E.K!  
<~Tfi*^+  
到期支票antedated cheque nb|"dK |  
|)Sx"B)  
$]iRfXv,l!  
]I0(_e|z}  
未到期支票postdated cheque g$S<_$Iey  
i{2rQy+  
0"M0tA#  
'p(I!]"uo  
保付支票certified cheque }UHoa  
@0rwvyE=+3  
2n5{H fpY  
q\87<=9J  
未获兑现支票，退票returned cheque "O{:jfq  
W$Zc;KRz$0  
_Y,d|!B#L  
lb`2a3W/  
横线支票crossed cheque [es-&X07<  
UjQi9ELoJ  
9!|.b::  
<S M%M?  
普通横线general crossing mH09* Z  
XWFuAE  
W>]=0u4  
}g[(h=Qi  
特别横线special crossing [KjL`  
gw9:1S  
pxs`g&3yd  
*G0r4Ui$  
空白支票blank cheque w`OHNwXh#I  
Xa32p_|5~  
kT6EHu
B  
z"lRfOWI  
失效支票，过期支票stale cheque (1b%);L7  
>P\/\xL=  
EJ3R{ ^  
9}6^5f?|  
普通支票open cheque Y+I`XeY  
6~v|pA jY  
H@xIAL  
K%"cVqb2V  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount APR%ZpG  
s*DDO67\W  
+EBoFeeIG  
f<0nj?  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges xN#. Pm~  
Wc)f:]7  
%L$P']%t@  
vMOit,{  
支票换现金||兑现to cash a cheque 3#Hx^H
 
# wZ:E,R  
ul$YV9[\  
Q!VPk~~(  
清理票款to clear a cheque yegTKoY  
(_ElM >  
KwiTnP!Dca  
>_$DKY>$`  
保证兑现to certify a cheque RT)*H>|  
Y@Kp'+t(!  
V/G'{ q  
6"W~%FSJX  
填写支票数额to fill up a cheque 8PV`4=,OI  
J$?*qZ(oO  
$Y4;Xe=  
}GCt)i_  
支票上划线to cross a cheque $ h-5PwHp  
jo4*,B1x  
0VB~4NNR  
p|M 8ww  
开发支票to make out a cheque ,]'?Gd  
:,=no>mMx  
r^k:$wJbRK  
~o+HAc`=v  
签发支票，开立支票to draw a cheque||to issue a cheque cFoDR  
B{Sz C=4f}  
TK;*:K8oe  
D/Y.' P:j  
透支支票to overdraw a cheque Rt<8&.m4  
t,.MtU>K@  
n@xDF a  
N}>XBZy  
背书支票to endorse a cheque q@p-)+D;  
"S43:VH  
+?~'K&@  
]cnLJ^2  
请付票款||清付票款to pay a cheque||to honour a cheque EIwTx:{F  
>'@yq  
PQsqi;=)  
":*PC[)W  
支票退票to dishonour a cheque H\2+cAFN#  
_Va!Ky =]  
M? oK@i  
Cd#>,,\z  
拒付支票to refuse a cheque '@M  
Mrp'wF D  
|Q^Z I  
+'?p $@d  
拒付支票to stop payment of a cheque F t%f"Z  
QH6Lb%]/  
02} &h  
oQ 5g0(J~  
提示要求付款to present for payment {b>tX)Tep  
Z
g|z\VR  
@M?N[LG  
3C8'0DB  
见票即付持票人payable to bearer !Ljs
9 =UF  
y5.Z<Y  
9/RbfV[)  
I-i)D  
支付指定人payable to order 'N],d&fu^^  
8h~v%aZ1  
4em7PmT  
REhXW_ x  
已过期||无效out of date||stale 0i9y-32-  
{>G\3|^D  
]YZ+/:#U7  
-,et. *  
请给出票人R/D||refer to drawer l'VgS:NT  
_n2PoE:5@P  
tq?lF$mM:  
%FQMB   
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >/EmC3?b!  
jcN84AaRFI  
rSB"0W7  
t(Cd oE,6  
文字与数字不一致words and figures differ ' !Vn  
$g _h9L  
=A<kDxqH  
%WCA?W0:4  
支票 i)\`"&.j>N  
7CABM  
时间已过account closed #;a 1=8H  
<dDGV>n4;  
5SK{^hw  
,Z#t-?  
更改处应加盖印章alterations require initials Vy{=Y(cpF2  
'@wYr|s4  
JTpKF_Za<  
KSuP'.l  
tz&=v,_jc  
FJv=5L  
时间已过effects not cleared YU[93@mCh  
;or(:Yoc-  
1fQvh/2  
RP7e)?5$s  
停止付款payment stopped gCgMmD=AZ  
oGly|L>  
95a
a  
4*lS
hkL  
支票毁损cheque mutilated xg'z_W  
BkJV{>?_
+  
-Duy:C6W  
9<W MM)  
汇款||寄钱to remit||to send money t'_Hp},  
-Uq I=#  
\)DP(wC  
>;nE.]  
寄票供取款||支票支付to send a cheque for payment WDSkk"#TF  
zVZZdG~8  
7h<Q{X<A  
$/5Jc[Ow  
寄款人a remitter
R"Hh
c(H  
a =*(>=  
gT'c`3Gkz  
8Cs)_bj#!  
收款人a remittee lOPCM1Se  
IBf&'/ 8\  
ln'7kg
 
nu}$wLM  
国外汇票foreign Bill nE+sbfC   
?2% d;tW  
['sj'3cW-  
m-dne/%_  
国内汇票inland Bill 234OJ?  
F5gL-\6  
V z8o  
jB:$+k|~.  
跟单汇票documentary bill syA
*!Up  
nyi}~sB  
f
`.8.1Rd  
A$WE:<^  
空头汇票accommodation bill m7zen530  
7qA0bUee5  
X~sl5?  
I(#Y\>DG  
原始汇票original bill =_\5h=`Yx  
x:88
E78  
d `>M-:dF  
G`8gI)$u  
改写||换新票据renewed bill ?5Wjy  
tlV>  
tU>wRw=
d  
CuR\JKdRo  
即期汇票sight bill||bill on demand (#BkL:dg
 
sczN0*w&C  
\acJ9N  
*$Z}v&-0k  
…days after date||…days after date…日后付款
m beM/  
1Zx|
SBF  
XpdDIKMmE  
>E|@3g +2  
…months after date||…months after date…月后付款 w>p0ldi  
;3U-ghj  
sNc(aGvy  
@HxEp;*NH"  
见票后…日付款…days after sight||…days sight od{Y` .<  
]iRE^o6  
YFv/t=`  
dQYb)4ir  
见票后…月付款…months after sight||…months sight s:7^R-"
 
hF s:9  
NKvBNf|D  
=${]j  
同组票据set of bills \{t#V  ~  
%I9{)'+@x  
l
)[\TD  
x9Fga_  
单张汇票sola of exchange||sole of exchange ^ llZf$`  
kQ7$,K#  
8>x!n/z)
 
l Q]&:%^\  
远期汇票usance bill||bill at usance _T&?H&#  
mcy\nAf5%  
B]L5K~d  
XAW$"^p  
长期汇票long bill X^ckTIdR  
E0!}~Z)  

H;s  
mEfI2P)#|  
短期汇票short bill ns[v.YDL  
eqU2>bIf  
,;)Y1q}Q  
XAwo~E  
逾期汇票overdue bill >A5R  
f]`#BE)V  
e:fp8 k<  
&lbxmUeU  
宽限日期days of grace !O6e,l  
nDuf<mw  
NUbw]Y90~  
/ts=DxCC;  
电汇telegraphic transfer （T.T） .<
`i!Ls  
usH9dys,  
t~ruP',~\  
:i_818h!?[  
邮汇postal order||postal note （Am.）||post office order||money order T]-yTsto  
zs e<b/G1G  
njeRzX  
dE19_KPm[j  
本票promissory note （P/N） n8UQIa4&=  
.) uUpY%K^  
hr _ 5D  
+KgoLa  
押汇负责书||押汇保证书letter of hypothecation Ko_Sx.  
uPKq<hBI  
;Pf |\q  
'N^\9X0
  
副保||抵押品||付属担保物collateral security ;iR(  Ir  
=F'p#N0_2  
PLU8:H@X  
Ls{z5*<FM  
担保书trust receipt||letter of indemnity O4RNt,?l  
'{dduHo  
=y-L'z&r  
.] mYpz  
承兑||认付acceptance 5v <>%=  
Lh3>xZy"-z  
s3qWTdM  
_OV\W'RrA  
单张承兑general acceptance ^ CVhV  
?T=]? [  
J@D5C4>i  
g?`g+:nug  
有条件承兑qualified acceptance W9n0Jv  
@)s;u}H  
$* 1?"$LN  
:Mesh
zWK  
附条件认付conditional acceptance JwCv(1$GM  
pm$2*!1F(  
n@n608  
W%LTcm  
部分认付partial acceptance   <"A|Xv'Q