[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。   .sW|Id )  
会计报表statement of account Wb_J(!da  
M ?4 9TOQA  
.LZ?S"z$w  

?81c 4w  
往来帐目account current iMh#TUlQEQ  
9R L`<,Q  
CW K7wZM  
[aLI '  
现在往来帐||存款额current accout 2;b\9R^>A  
}#+^{P3;  
r<EY]f^`u  
iVr JQ  
销货帐account sales v~C Czg  
cZ*@$%_  
3
`?7<YJ  
~P qM]^  
共同计算帐项joint account ,THw"bm  
`[yKFa I  
1H`,WQ1mG  
fbvL7* (  
未决帐项outstanding account w.o@7|B1N  
I][*j  
Lb-OsKU  

Oo~; L,  
贷方帐项credit account||creditor account UDFDJ m$  
Z\rwO>3  
Vp\, CuQ  
I 34>X`[o  
借方帐项debit account||debtor account /}Axf"OE  
n8[!pH~6  
e%M;?0j  
{S\{Ii6  
应付帐||应付未付帐account payable DCa^ u'f  
9=tIz  
q<<v,ihh  
1GRCV8"Z^  
应收帐||应收未收帐account receivable !BF; >f`  
>'
$Mp<  
r;2^#6/Z  
XT*sGM  
新交易||新帐new account Jpq~  
y^*~B (T{  
r5/0u(\LB  
T>Z<]s  
未决帐||老帐old account e9tjw[+A  

t@;p  
HiFUv>,u  
~~P5k:  
现金帐cash account J;e2&gB  
}8z?t:|S  
n@i HFBb  
-2 [a2^a'  
流水帐running account Zi i  
Q&;9x?e  
:cECRm*  
+sA2WK]  
暂记帐||未定帐suspense account #{6/ (X  
n>XdU%&  
e*C(q~PQ  
#!# l45p6  
过期帐||延滞帐overdue account||pastdue account TdMruSY  
&z3o7rif$  
 c?-H>u  
ITBE|b  
杂项帐户sundry account e T{ 4{  
'H!Uh]!  
BU_nh+dF  
d0ksG$  
详细帐单||明细表detail account 59A}}.@?m  
O/Crd/  
bE..P&"  
Fxz "DZY6  
呆帐bad account LRA8p<Rs  
+6\Zj)  
# W']6'O  
7$=InK  
会计项目title of account KpGhQdR#  
CC
x&7f  
CTa57R  
oc`H}Wvn  
会计薄||帐薄account-book X"Swi&4  
>bW#Zs,6  
0e4{{zQx  
o* H<K aX  
营业报告书||损益计算表account of budiness||business report
tsjrRMR  
3p
KQ$\u  
%u 'ukcL7  
Q2gq }c~  
借贷细帐||交验帐account rendered /4Gt{ygSr  
fZF@k5*\  
&QgR*,5eo  
i/4>2y9/F4  
明细帐account stated &8lZNv8;(p  
e"<OELA  
 ,J@  
L8B!u9%  
与…银行开立一户头to open an account with 0(HU}I  
(<9u-HF#  
?caSb=
f  
z} #JK?u  
与…银行建立交易to keep account with 0H:X3y+  
KWHY4  
0=YI@@n)  
e^v oW"?%  
继续记帐to keep account /N{*"s
2)  
!Uo4,g6r+  
h_'*XWd@  
9.#<b|g  
与…有交易to have an account with AK4t\D)K1  
x%B%f`]8  
t6c4+D'{].  
N!}f}oF  
作成会计帐||有往来帐项to make out an account with I?CZQ+}Hq  
$&c*'3  
^2rN>k,?  
J&_n9$  
清算||清理债务to make up an account RRJ%:5&  
jP.
dDYc  
8s@3hXD&
 
PKz':_|  
清洁帐目||与…停止交易to close ones account with At;LO9T3z  
:A;RH  
YmG("z  
@6.vKCSE  
结帐to close an account tH4B:Bgj!  
307I$*%W  
;_=&-mz  
<P<z N~i9j  
清理未付款to ask an account||to demand an account x8|J-8A(  
y~V(aih}D  
xE}>,O|'q  
53h0UL  
结清差额to balance the account with #'}*dy/  
|-H&o]  
DY*N|OnqJ  
lOp`m8_=  
清算to settle an account||to liquidate an account||to square an account (9)Q ' 'S  
|w=zOC;v  
7yQ4*UB  
]4e;RV-B  
审查帐目||监查帐目to audit an account j~MI<I+l[  
/$m;y[[  
LzL So"n  
1Y,Z %d  
检查帐目to examine an account eMzk3eOJ  
*^`Vz ?g<  
j>kqz>3  
+ZV5o&V>  
转入A的帐户to charge the amount to As account J}t%p(mb  
-?a 26o%e  
&^nGtW%a 9  
iy"*5<;*DD  
以计帐方式付款to pay on account '+ ?X  
mE[y SrV  
2g<Xtt7+o  
2an f$^[  
代理某人||为某人on ones account||on account of one khd4ue$  
/L3:  
F0# 'WfM#  
w-jVC^
C]  
为自己计算||独立帐目on ones own account ~LC-[&$  
4p wH>1  
Y);=TM6s  
aq-~B~c`g  
由某人收益并负风险on ones account and risk||for ones account and risk I^]nqK  
8Fub<UhJ  
Y/oHu@ _  
x1a:u  
由某人负担for ones account||for account of one qP ,E
BE  
UF|p';oom  
VU#7%ufu&  
vQ.R{!",>  
按某人指示||列入某人帐户by order and for account of one 2<6UwF  
Wn6Sn{8W{  
Gm`8q}<I  
Q{/Ef[(a@  
列入5月份帐目for May account xD7]C|8o  
?]5qr?W%  
\.S/|  
\7_y%HR  
编入某中帐项下to pass to the account of||to place to the account of V[V [~;Py  
qgB_=Q#E  
n{jGOfc  
/_.|E]  
寄出清算书to send in an account||to send in render an account x1<|hTPk  
XP}<N&j  
FTldR;}(  
iDD$pd,e\  
支票薄cheque book b2*TgnRq  
dWW.Y*339  
GX%g9f!O  
'fW-Y!k%  
支票陈票人cheque drawer ;@
J}}h'y  
BLFdHB.$T  
bK7J}8hH  
bd`P0f?  
持票人cheque holder MfkZ  
A(XKyE
x  
r|Z{-*`  
3XKf!P  
不记名支票cheque to bearer||bearer cheque afk>+4q  
d5-qZ{W  
WzWXE(  
8EY:tzw  
记名支票||认人支票cheque to order qSQ~D(tO  
,u m| 1dh  
Ca-j?bb!  
1x^GWtRp  
到期支票antedated cheque V6Dbd" i9  
8k79&|  
Z:gyz$9w  
*ui</+  
未到期支票postdated cheque Kpp_|2|@<  
R-Sym8c  
.C(tMF]D,  
AwN!;t_0+N  
保付支票certified cheque [-&Zl(9&  
pot~<d`:K"  
(.,G=\!  
N g,j#  
未获兑现支票，退票returned cheque V.Mry`9-  
% )n=x ne  
Ho%CDz z  
4+i
g' |o  
横线支票crossed cheque %)wjR/o  
x"g&#Vq ~  
g&.=2uP  
iQ{VY ^ 0  
普通横线general crossing r*Xuj=  
28nFR r  

_4f;<FL  
F}zDfY\-  
特别横线special crossing pJ{Y lS{  
W>LR\]Ti@  

f 1d?.)  
E_`=7i  
空白支票blank cheque &wX]_:?  
m kexc~l  
@WB@]-+J T  
,vDbp?)'U  
失效支票，过期支票stale cheque ;Qq\DFe.w  
(w{j6).3Dj  
y}H!c;  
|g~ZfnP_%  
普通支票open cheque 8_F1AU? u  
Y ay?=Y{  
P*o9a  
@@%ataUSBT  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j#6.Gq  
9VT;ep  
2?x4vI np;  
a9G8q>h]O  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges UI#h&j5p W  
=#\:}@J5I  
+qoRP2  
7Ix973^  
支票换现金||兑现to cash a cheque _j3fAr(V  
Z}QB. $&  
+d>IHpt  
|^aKs#va  
清理票款to clear a cheque r3Ykz%6  
$^P0F9~0  
4Up/p&1@  
MJvp6n  
保证兑现to certify a cheque #F#%`Rv1  
RpF&\x>  
PM+[,H  
=}*0-\QG  
填写支票数额to fill up a cheque Uv.)?YeGh  
TNth  
kl`W\tF  
:>*7=q=  
支票上划线to cross a cheque / +\9S  
9my^ Y9B  
uS-|w YE  
9UkBwS`  
开发支票to make out a cheque 7"mc+QOp  
w &(ag$p'  
P%6~&woF  
R8Tx[CJ5  
签发支票，开立支票to draw a cheque||to issue a cheque >bxS3FCX  
]q.0!lh+WL  
N$DkX)Z  
*Uh!>Iv;  
透支支票to overdraw a cheque (=$x.1  
G"6 !{4g  
g{Rd=1SK]  
hc1N~$3!G  
背书支票to endorse a cheque gSgr6TH0  
;,TFr}p`
 
P3%5?.S  
R=dC4;  
请付票款||清付票款to pay a cheque||to honour a cheque < [v[ci  
AdmC&!nH  
9z0p5)]n>  
a}d@ T  
支票退票to dishonour a cheque 4JE
pl'5^Q  
F:VIzyMq<  
n?Q|)2 2  
>7FHo-H/T  
拒付支票to refuse a cheque 7 &\yj9  
(mOtU8e  
~dSr 5LUD  
~@!bsLSMU  
拒付支票to stop payment of a cheque XG?8s &  
GVz6-T~\>  
h 0|s  
H.;Q+A,8^  
提示要求付款to present for payment pw#-_  
43w}qY1  
,I9bNO,%JK  
5tnlrqC  
见票即付持票人payable to bearer fOHxtHM  
.V qhV  
\^LFkp  
/efUjkP  
支付指定人payable to order Z,=1 buSz_  
5xBbrU;  
xoL\us`A  
H+#FSdy#  
已过期||无效out of date||stale $j~RWfw-  
TrNF=
x>  
df=f62  
:]"V-1#}  
请给出票人R/D||refer to drawer So6x"1B  
~,Qp^"rlW  
Ni>[D"|  
vI?, 47Hj+  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7^Uv7<pw  
lYIH/:T  
l}h!B_P'  
dQvcXl]  
文字与数字不一致words and figures differ [Pp'Ye~K@c  
8|^7ai[am  
m~|40)   
GY*p?k<i  
支票 @iiT
<
 
<q836]aaA  
时间已过account closed ~Ei<Z`3}7"  
^OdP4m( >>  
("@!>|H  
Y2Tt Y;  
更改处应加盖印章alterations require initials !Cs_F&l"j  
#mT"gs  
A,]h),b  
hPh-+Hb  
\['Cj*ek  
VTM/hJmwJ  
时间已过effects not cleared wzA$'+Mb  
aXVFc5C\  

(:_$5&i7  
do_[&  
停止付款payment stopped m
5. Zu.  
v19-./H^ j  
3Vwh|1?  
(Z*!#}z `  
支票毁损cheque mutilated _!6jR5&r,  
J,hCvm  
Gt1U!dP  
7pd$\$  
汇款||寄钱to remit||to send money 3]>| i  
wJ]d&::@h  
}C:r9?T  
W!X@  
寄票供取款||支票支付to send a cheque for payment 9x8fhAy}4  
,}PgOJZ  
XX@ZQcN  
dG{A~Z z  
寄款人a remitter :h$$J lP  
_w{Qtj~s|  
.H|-_~Yx|  
*hx  
收款人a remittee <} .$l  
D-c4EV  
2T35{Q!=F  
M{@(G 5  
国外汇票foreign Bill zda 3 ,U2o  
3mgD(,(^  
=&]L00u.  
BLttb  
国内汇票inland Bill ]'}L 1r  
 Sf'CN8  
A<{{iBEI`  
WY/}1X9.%  
跟单汇票documentary bill  &HW9Jn  
Ie_wHcM<  
t!Xw
W$@  
KHme&yMq  
空头汇票accommodation bill *VcJ= b 2Y  
2 nCA<&  
6t$8M[0-U  
3$ pX  
原始汇票original bill XZ7Lk)IR  
gJXaPJA{  
DI>s-7  
29KiuP  
改写||换新票据renewed bill 0;k# *#w  
kj_c%T ]/  
@5FQX  
Xhm c6?  
即期汇票sight bill||bill on demand *pq\MiD/  
! mHO$bQ"  
CrLrw T  
HtFDlvdy]  
…days after date||…days after date…日后付款 [WmM6UEVS  
:> '+"M2r  
;TYBx24vD'  
b9krOe*j  
…months after date||…months after date…月后付款 t_^4`dW`  
C]6O!Pb0  
1#x0q:6  
Da|z"I x  
见票后…日付款…days after sight||…days sight oU8q o-J1H  
I,tud
!p`  
w:0E(z  
iTwm3V P  
见票后…月付款…months after sight||…months sight :X=hQ:>P  
Ac@VGT:9  
*w&e\i|7  
,bi^P>X  
同组票据set of bills R_C)  
1?}T=)3+$  
V!
Uc(  
M]^5s;y  
单张汇票sola of exchange||sole of exchange V0@=^Bls  
LVGe] lD  
s;e\ pt  
COlqcq'qAu  
远期汇票usance bill||bill at usance )5,v!X)  
a(nlTMfu  
7.Op<  
1zv'.uu.,  
长期汇票long bill 0kh6@y3  
4s-!7  
23PGq%R  
:TbgFQ86~  
短期汇票short bill T)/eeZ$  
C+$#y2"z#n  
V gWRW7Se  
tmqOJ  
逾期汇票overdue bill HJ"GnZp<  
zX[ U~.  
TjH][bH5  
K+eM   
宽限日期days of grace L *wYx|  
%b$>qW\*&  
ZK,G v  
j#|ZP-=1_  
电汇telegraphic transfer （T.T） Sjqpec8  
(.:e,l{U%  
y[;>#j$  
zhQJy?>'m  
邮汇postal order||postal note （Am.）||post office order||money order dO'(2J8  
<'u'#E@"sl  
?,z}%p  
cuX)8+  
本票promissory note （P/N） Nn6%9PX_)  
*4'"2"  
HMXE$d=[  
x2xRBkRg=  
押汇负责书||押汇保证书letter of hypothecation ES[G  
6nn*]|7  
3";q[&F9y  
)~>YH*g  
副保||抵押品||付属担保物collateral security 3o*YzwRt  
 wwqEl(  
_a, s )  
cAw/I@jG  
担保书trust receipt||letter of indemnity &oNAv-m^GD  
$xsd~L&  
VbYdZCC  
)%TmAaj9d  
承兑||认付acceptance z{q`GwW  
).O)p9  
~N4m1s"  
"]*tLL:`  
单张承兑general acceptance P \I|,  
]Ljf?tk  
UKGPtKE<  
*~`(RV  
有条件承兑qualified acceptance :jf3HG  
?6!LL5a.  
X}]-*T|a  
JF]JOI6.e  
附条件认付conditional acceptance V`5O{Gg  
I
u{V,U  
9r9NxKuAO  
pH;%ELZ  
部分认付partial acceptance   hH.G#-JO