[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。   -+,3aK<[  
会计报表statement of account mWiX@#,  
/5&'U!:+  
89+Q^79m  
KOYcT'J@vR  
往来帐目account current ;RW024  
D)){"Q!b  
oJln"-M1nx  
-j"]1JLQ  
现在往来帐||存款额current accout E,$5V^ 9  
[" }Yp  
uh 3yiDj@a  
]zUvs6ksLG  
销货帐account sales k:sFI @g  
IWs)n1D*]  
sUTfY|<7|  
M_Z(+k{Gy  
共同计算帐项joint account 9TZ4ffXV*  
v#`7,::  
@/ G$ C9<  
xa]e9u%  
未决帐项outstanding account T/Fj0'  
'rSP@  
x2@W,?oPm  
 b
MDj+i  
贷方帐项credit account||creditor account :o=a@Rqx  
L.R4 iN  
S{7 R6,B5  
9S! 2r  
借方帐项debit account||debtor account riz[ AAB  
A2{s?L,  
EN/e`S$)  
V0)F/qY  
应付帐||应付未付帐account payable y~-dQ7r  
9f7T.}HM  
\
95O  
C)v*L#{%  
应收帐||应收未收帐account receivable OHyB
NJ  
;rjd?r  
dWDM{t\}\  
Y>i5ubR~  
新交易||新帐new account Im<(  
ZGZ+BOFL  
y>jP]LR4  
H%^j yGS  
未决帐||老帐old account tShyG!b  
VY]L<4BfGL  
X|wg7>kh*`  
R^ &nBwp  
现金帐cash account Ubf@"B  
ed: [^#Lj  
ae-hQ
F&  
NU{ `eM  
流水帐running account ~ u',Way  
]46#u=y~3  
V<W$h`  
Uk@'[_1z  
暂记帐||未定帐suspense account KE*8Y4#9  
7f,!xh$  
.M zAkZ=  
R[T94U  
过期帐||延滞帐overdue account||pastdue account sBV})8]KM  
QxS=W2iN  
/hksESiU  
?@LqrKj11  
杂项帐户sundry account  4ht+u  
3wf&,4`EX  
nBo?r}t4  
q[Ed6FM$~  
详细帐单||明细表detail account /lqVMlz\77  
5*P+c(=  
QnN cGH  
"CcdwWM  
呆帐bad account \I[50eh|  
Yv ZcG3@c3  
x
G"*w@fs7  
4Ow0g-{  
会计项目title of account MeMSF8zSQ  
6Qh@lro;y  
/.>
8e%)  
(m%
A>e B  
会计薄||帐薄account-book 0<'Q;'2* L  
dw"{inMf  
* Tyr  
h qT6]*  
营业报告书||损益计算表account of budiness||business report h#o?O k  
ZA{T0:  
[:*Jn}  
eemw I  
借贷细帐||交验帐account rendered T2/lvvG  
wu53e= /  
e$=UA%  
6L}}3b h  
明细帐account stated wcW8"J'AH  
&upM,Jsr*  
!eE;MaS>  
O4lHR6M2  
与…银行开立一户头to open an account with _ 0g\g~[  
>A_:qyGk  
i$CN{c*  
wR]jJbF  
与…银行建立交易to keep account with 14Y<-OO: k  
yDe6f(D  
^]{m*bEkR  
kACgP!~/1  
继续记帐to keep account SSo7 U  
D6L5X/#  
tkjQSz  
 6)j4-  
与…有交易to have an account with RJhafUJ zH  
PqDff
Z^z  
:)=>,XwL8  
B/F6WQdZ  
作成会计帐||有往来帐项to make out an account with K~6,xZlDWM  
9Q /t+  
ta+MH
,  
0+
dc  
清算||清理债务to make up an account n> tru L  
c+A$ [  
l2Pry'3  
[Rxb
b+,U  
清洁帐目||与…停止交易to close ones account with 8Z[YcLy"({  
Vl\8*!OL%  
oqUF_kh  
o7i>D6^^  
结帐to close an account E>I\m!ue  
{a9(
Qi  
0Fc^c[  
s{9G//  
清理未付款to ask an account||to demand an account 0(|Yy/Yq  
6 @A'N(I=O  
*'to#_n&W  
RzOcz= A}  
结清差额to balance the account with Cno+rmsfT  
MP_LdJM1E  
 ,7h0y  
HE|XDcYO  
清算to settle an account||to liquidate an account||to square an account h ]6:`5-  
z)Gd3C  
a${<~
M hm  
aM7=>  
审查帐目||监查帐目to audit an account 1tIJ'#6
 
f1w_
Cl  
Q5xQ5Le  
-qqI@+u+  
检查帐目to examine an account i@m@]-2  
38E %]*5F  
5_7y1  
v|Y ut~  
转入A的帐户to charge the amount to As account iz %wozf  
q5xF~SQGw2  
F87/p  
q>rDxmP<  
以计帐方式付款to pay on account L6x ;<gj  
z3Zo64V~7  

Ms 3Sri  
|R&cQKaQ`  
代理某人||为某人on ones account||on account of one bYUG4+rD  
_)kTlX:,  
!9t,#?!  
J!\oH%FJp  
为自己计算||独立帐目on ones own account hN^,'O  
Xti.yQx\  
0fzHEL  
p|+TgOYOc  
由某人收益并负风险on ones account and risk||for ones account and risk 6UKZ0~R  
alH6~  
?[<#>,W  
|/;;uK,y  
由某人负担for ones account||for account of one 43?uTnX/  
J'C9}7G  
19b@QgfWpb  
74r$)\q  
按某人指示||列入某人帐户by order and for account of one ryNe=9p  
N Hiac(&*  
xn=#4:f  
X;]Ijha<*  
列入5月份帐目for May account B~B,L*kC2  
l;d 4Le  

R-YNg  
wxo* \WLe  
编入某中帐项下to pass to the account of||to place to the account of OcLahz6  
;,/4Ry22j-  
v{SZ(;  
.*edaDi  
寄出清算书to send in an account||to send in render an account #>M^BOR8  
3i1TBhs6  
#&X5Di[A  
X-*LA*xbN  
支票薄cheque book wk#cJ`wG;  
[,3E#+y  
K0~=9/  
a+RUSz;DL  
支票陈票人cheque drawer ,_TE@]!$  
mUy>w  
{53|X=D64  
n C(Lr,(  
持票人cheque holder fV2w &:^3  
Rl&nR$#   
pgQ^w0BQV  
.k$Yleg  
不记名支票cheque to bearer||bearer cheque g:Q:cSg<  
+%H=+fJ2}  
uFA}w:Fm  
_6! iv  
记名支票||认人支票cheque to order z\"9T?zoo  
7K ~)7U  
*{,}pK2*  
[dFe-2u ,$  
到期支票antedated cheque m>|7&l_  
WcQkeh3n  
8"TlWHF`  
:}2Tof2  
未到期支票postdated cheque T% GR{mp  
+:W/=C d(h  
-24ccN;  
Ii#+JY0k  
保付支票certified cheque 3 ?D{iMRM  
39 MOqVc  
0"Euf4
1  
"
[-W(=  
未获兑现支票，退票returned cheque Xvk+1:D  
\r9E6LLX'  
fda4M  
1_TniR3z1  
横线支票crossed cheque -BSO$'{7  
f:t j   
cY Qm8TR<  
v_WF.sb~  
普通横线general crossing (>, b5g  
@ -Y,9mM  
XD" 4t4~>  
OsW*@v(  
特别横线special crossing }u1h6rd `  
2a;[2':  
:wEy""*N0  
!@*= b1  
空白支票blank cheque jcjl q-x  
Q+/P>5O/  
%%#bTyF  
<EdNF&S-  
失效支票，过期支票stale cheque # 2FrP5rC  
R\Ckk;<$  
CMyz!jZ3  
Q,Y^9g"B`~  
普通支票open cheque %eh.@8GL`  
B~M6l7^?  
!]5V{3  
ef!f4u\  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^go3F{;4i  
.;S1HOHz4  
yu
@Pd3  
a]Y9;(  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges s
}yN_D+V  
` @
lNt}  
F\v~2/J5v  
 @6%7X7m  
支票换现金||兑现to cash a cheque |DP q~l(d  
~3&hvm[IQ  
6'x3g2C/  
mg>wv[ 7  
清理票款to clear a cheque $pt~?ZZ3-  
)]LP8 J&  
uHRxV"@}[1  
f"NWv!  
保证兑现to certify a cheque 9'e< {mlM  
]"htOO  
@?;)x&<8?3  
[d-Y1  
填写支票数额to fill up a cheque :XoR~syT  
vlipB}  
tA,J~|+f:  
D~|q^Ms,%  
支票上划线to cross a cheque ?AQA>D#W  
8rFP*K9  
Fey^hx w =  
${}9/(x/^  
开发支票to make out a cheque 1'iQlnMO@  
z]LVq k  
ep Dp*  
*J >6i2M,u  
签发支票，开立支票to draw a cheque||to issue a cheque uq7/G|  
N3a ]!4Y\  
A/fM30  
AxF$7J(  
透支支票to overdraw a cheque rusYNb1J  
57]La^#  
]2ycJ >w  
Y=O-^fL  
背书支票to endorse a cheque }jU)s{>fb  
a<>cbP  
w lslG^^(!  
?'"BX  
请付票款||清付票款to pay a cheque||to honour a cheque }<w9Jfr"X  
rY1jC\  
x{GFCy7  
@`Dh7Q  
支票退票to dishonour a cheque gS`Z>+V5!c  
0ia-D`^me  
V?`|Ha}  
-7o-d-d F  
拒付支票to refuse a cheque fA[T5<66  
4cJ/XgX  
$ 9E"{6;@  
5Z"N2D)."  
拒付支票to stop payment of a cheque klY
, @  
r>PKl'IbE  
CyB4apJ  
'aEN(Mdz1e  
提示要求付款to present for payment =^l`c$G<  
d>c`hQ(V  
i }Zz[b  
nPl,qcyY  
见票即付持票人payable to bearer }#Iqq9[  
;TwqZw[.  
A{T>Aac  
oR7f3';?6  
支付指定人payable to order |  >yc|W  
cf*~Gx_l  
]@}h yM[D;  
dldS7Q  
已过期||无效out of date||stale A1z<2.R  
g2 mq?q(g  
De>,i%`Q,D  
]=/? Ooh  
请给出票人R/D||refer to drawer =)N6R  
9 (_n8br1  
9 i{(GO  
v|(N  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &NbSG
+t  
|<y1<O>F  
S@~ReRew2  
'dv
(  
文字与数字不一致words and figures differ a"Ly9ovW  
77 Z:!J|  
>%n6n! "  
-*-"kzgd  
支票 l <Z7bo  
!ZCxi  
时间已过account closed z U*Mk  
4<5*H pW  
Gf9O\
wrs  
*TCV}=V G  
更改处应加盖印章alterations require initials Ywcgt|  
8vfC  
%N\8!aXnf  
:3J`+V}9;  
rsw=a_S  
vNZ"x)?  
时间已过effects not cleared uBC#4cX`D*  
LA(/UA3Izd  
sqRvnCD!  
J@IKXhb7_  
停止付款payment stopped R?}%rP+^e  
q%)."10}]  
C*t0`3g d  
fl4'dv  
支票毁损cheque mutilated }wJH@'0+  
qS ggZ0*  
60D6UW  
ofgNL .u  
汇款||寄钱to remit||to send money ?/~Q9My  
bz [?M}  
U><$p{)  
3u s^\w#  
寄票供取款||支票支付to send a cheque for payment R[m+s=+  
+vV?[e  
,.;{J|4P  
/L2.7`5  
寄款人a remitter f Avh!g  
'I>geW?{QK  
UA4MtTp`  
z$(`{ o%a  
收款人a remittee c s:E^  
ZK<c(,oZ^  
Mi}k>5VT  
*
fLVzYpo  
国外汇票foreign Bill muhu` k`C  
<^ratz!-  
Le,;)N
d  
9w1`_r[J  
国内汇票inland Bill U_UN& /f  
EQ"+G[j~x  
="AaC!E,W  
'=Acg"aT  
跟单汇票documentary bill 7dR]$~+*e  
6;M{suG|  
~ET XXu${I  
LF+E5{=:R  
空头汇票accommodation bill (SA^>r  
x}{O9LiR  
3,Iu!KB  
]7q|) S\  
原始汇票original bill y6H`FFqK  
L;6{0b58$  
:1v.Jk  
ke2M
&TV  
改写||换新票据renewed bill [<jU$93E  
/8"rCh|m-  
FyChH7  
AyOy&]g  
即期汇票sight bill||bill on demand u!t<2`:h  
{.Brh"yC  
c&PaJm  
zkd^5A; `  
…days after date||…days after date…日后付款 5d-rF:#  
XXXQAY-,C  
{?r5~T`2  
L}K8cB  
…months after date||…months after date…月后付款 >^ E*7Bf
p  
\Y6r !D9  
Q n;,OBk  
eEYzA  
见票后…日付款…days after sight||…days sight VWk{?*Dp  
T5dnj&N ]  
M5N#xgR  
ezS@`_pR;  
见票后…月付款…months after sight||…months sight 9vCCE[9  
%Vk77(  
P]2V~I/X  
E=]|v+#~  
同组票据set of bills %{?9#))  
E9' 2_e  
,G[Y< ~Hy  
_s}`ohKvD  
单张汇票sola of exchange||sole of exchange q RRvZhf  
}q, dJE  
OMBH[_  
!&5*H06  
远期汇票usance bill||bill at usance ju1B._48  
VL
|Z+3L  
@E>I<j,D  
/0XmU@B  
长期汇票long bill *n6L3"cO  
K{ntl-D&y  
\p^'[B(O77  
ZzxWKIE'c  
短期汇票short bill ?}(B8^  
bL5u;iy)  
Q(x/&]7=V  
1Vs>G  
逾期汇票overdue bill Vd'=Fe;eB  
W>'(MB$3  
"/%o'Fq  
bV+2U  
宽限日期days of grace Y8N +v+V/  
^z51f>C  
p =-~qBw  
1\g r ;b  
电汇telegraphic transfer （T.T） #5iy^?N"w  
Ar<!F/  
ZH~Wn#Wp  
7`&6l+S|  
邮汇postal order||postal note （Am.）||post office order||money order yJ;Qe_up  
Eqh*"hE7  
|
/n  
g{f7} gTG  
本票promissory note （P/N） bD-OEB  
5=R]1YI~$  
R`B} T<*
  
<kWkc|zBY  
押汇负责书||押汇保证书letter of hypothecation 8s %Yu dW  
ls~9qkAyLx  
3eB)X2~   
k=&n>P  
副保||抵押品||付属担保物collateral security whm|"}x)u  
N|3#pHm@  
^x_$%8  
WQbjq}R fI  
担保书trust receipt||letter of indemnity cwzgIm+  
ce; zn\  
#T@k(Bz{L  
{|B[[W\TN  
承兑||认付acceptance l]gW_wUQd  
Sh?eb  
X~SNkM  
}6=? zs}  
单张承兑general acceptance #%w)w R3  
v["_t/_  
4Z5;y[k(  
~O]{m,)n  
有条件承兑qualified acceptance c2?VjuB0  
kt=&mq/B  
0Ue~dVrM(?  
"h|kf% W  
附条件认付conditional acceptance `6;$Z)=.  
SpYmgL?wJ  
K}2G4*8S_G  
n{&;@mgI  
部分认付partial acceptance   xW2?\em