[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。   "Q
<  
会计报表statement of account U,2H) {l/  
|QcE5UC  
"ukiuCfVuW  
'&42E[0P  
往来帐目account current B9i<="=p  
CP"   
NUp,In_  
 +xG  
现在往来帐||存款额current accout ZtPnHs.x  
ywj'S7~A  
*p Q'w  
W34_@,GD  
销货帐account sales V4>qR {5  
W&`{ 3L  
k^C^.[?  
Y `ySNC  
共同计算帐项joint account ?@YABl  
F*rsi7#!pG  
|w3b!  
49d02AU%  
未决帐项outstanding account \~~y1.,U.  
%Z]c[V.  
gof'NT\c  
cypb6Q_  
贷方帐项credit account||creditor account OuuN~yC  
~H~iKl}|7  
7wB*@a-  
=s5g9n+7  
借方帐项debit account||debtor account <2,NWn.  
]**h`9MF  
2?)8s"Y  
Cyu= c1D;  
应付帐||应付未付帐account payable N6UPD11}6  
>pRC$'Usx  
jhF&   
J_eu(d[9  
应收帐||应收未收帐account receivable wJMk%N~R:  
c]1\88  
TkyP_*  
K);)$8K  
新交易||新帐new account N3$%!\~O  
CEHtr90P  
J@lQzRqRb  
.4O
~a  
未决帐||老帐old account VAnP3:  
$LOwuvu>  
J_`a}ox  
Lh;U2pA  
现金帐cash account XT`
2Z=  
a4E{7c  
 up==g  
pr?k~Bn  
流水帐running account &w'
1  
gUWW}*\ U  
"OWW -m  
8_:j.(n  
暂记帐||未定帐suspense account Fz.Ij'8.H  
?ytY8`PC  
GJTakhj3  
[M/0 Qx[,  
过期帐||延滞帐overdue account||pastdue account X`JoXNqm  
PP&9ORG  
L"Dos
+  
t/B4?A@C  
杂项帐户sundry account =Vat2'>+  
20Z=
_},  
XmAun  
?"-1QG  
详细帐单||明细表detail account 8.ej65r*  
F_d>@-<  
qe2@bG%2+F  
K3xt,g  
呆帐bad account JA2oy09G  
:`B70D8ku  
D5"Xjo *  
7Q0vwKC8>  
会计项目title of account T%]@R4z#q  
?<efKs
 
zGaqYbQD  
Uu[dx}y  
会计薄||帐薄account-book AwtiV-w  
8e"M
P\0V  
}Uue}VOA  
Z9q1z~qSQ  
营业报告书||损益计算表account of budiness||business report k
7kPeq  
!uW;Ea?  
rH$M6S  
o3cE.YUF  
借贷细帐||交验帐account rendered 5$&',v(  
fLg :+Ue<B  
!QlCt>{  
^;'FC vd  
明细帐account stated uNf97*~_  
oS^g "hQ`\  
4 z^7T  
Vl/fkd,Z  
与…银行开立一户头to open an account with &G)/i*  
6%Pvh- ~_  
!CUM*<iV  
UetI4`  
与…银行建立交易to keep account with {sW>J0  
#H;1)G(/  
*:?XbtIK u  
"EBCf.3-  
继续记帐to keep account /HVxZ2bar  
d+p^fBz  
1vinO!  
"#P#;]\`  
与…有交易to have an account with lUIh0%O  
y7vA[us  
>Z>sR0s7  
cb }OjM F  
作成会计帐||有往来帐项to make out an account with cq~~a(IS  
A"/|h].  
pfQ3Y$z  
vLpIVNA]]Y  
清算||清理债务to make up an account Q})&c.L  
]JQ}9"p=5  
=g|5VXW5  
{hoe^07XK  
清洁帐目||与…停止交易to close ones account with 5a|{ytP   
@$1jp4c   
V;"Rp-`^  
X*M2 O%g`L  
结帐to close an account 7c83g2|%   
"~q~)T1Z  
hcoZ5!LvT  
CYYo+5x  
清理未付款to ask an account||to demand an account hjz`0AS  
y1B'_s  
1[!7xA0j  
@M6F?;  
结清差额to balance the account with =1\mLI}@  
8x-(7[#e<g  
[U: P&)  
vCUbb Qz  
清算to settle an account||to liquidate an account||to square an account y?Pw6;e.  
[WI'oy  
o|w w>m  
0,B"p  
审查帐目||监查帐目to audit an account wQ8<%qi"L  
G +AP."M?  
vlFq-W !  
Ymf@r?F<  
检查帐目to examine an account ^O!;KIe{g  
uSv]1m_-]  
Y]!&, e,  
 r}}2Kl  
转入A的帐户to charge the amount to As account "q KVGd  
bX 6uGu 7  
na@Go@q  
<fHN^O0TS  
以计帐方式付款to pay on account
F<b/)<Bm=  
TW}].A_-  
|uI~}pSG  
:<HLw.4O  
代理某人||为某人on ones account||on account of one E=91k.  
7rG+)kHG  
<o/lK\>  
^oR qu  
为自己计算||独立帐目on ones own account 
X^rFRk  
\jb62Jp  
s^m`qi(H  
!x!1H5"  
由某人收益并负风险on ones account and risk||for ones account and risk ab`9MJc;  
WJk3*$=  
([#'G+MC&  
7a=ul:  
由某人负担for ones account||for account of one AR{$P6u!%|  
8#[2]1X^8  
Gl"hn  
J:OP*/@='  
按某人指示||列入某人帐户by order and for account of one Dl,sl>{  
{$>.I  
Ibx\k  
Q(O0z3b  
列入5月份帐目for May account |T]&8Q)S  
TpI8mDO\W  
0|g@;Pc  
D5:|CMQ  
编入某中帐项下to pass to the account of||to place to the account of 14A(ZWwq9  
ev4_}!  
""Oir!4  
D&i,`j  
寄出清算书to send in an account||to send in render an account VVcli*  
K_k'#j~*?  
;- _ZWk]  
uG/' 9C6Z  
支票薄cheque book ~NLthZ(O  
%V#MUi1  
\UX9[5|  
)2#qi/  
支票陈票人cheque drawer 7]ySj<1  
I8c:U2D  
1K(mdL{m5  
=yoR>llbBC  
持票人cheque holder w`fbUh6/  
Xk1uCVUe5  
R0mkEM  
A%x0'?
GU  
不记名支票cheque to bearer||bearer cheque f=.!/e70  
EPR85[k  
lBm`W]3T  
:X:s'I4J D  
记名支票||认人支票cheque to order hwA&SS  
pjQyN|KS  
s0:M'wA  
d
p&G([  
到期支票antedated cheque %I{>H%CjE  
$G{j[iLY  
l<+PA$+}}  
W*DKpJy  
未到期支票postdated cheque 4O.R=c2}7>  
;$e)r3r`LV  
e\^}PU  
7WY~v2SDF  
保付支票certified cheque bC98<if  
4jGN:*kZ  
|QMmF"0  
g-B{K "z  
未获兑现支票，退票returned cheque .lM]>y)  
Ul6|LTY  
H=w):kL|  
2`j{n\/  
横线支票crossed cheque c B 36w$n8  
!Q5,Zhgr  
<&gs)BY  
Lusd kc7  
普通横线general crossing }fv7WhQ  
TU58  
sINf/mv+  
,>za|y<n  
特别横线special crossing D~Ef%!&  
W7gY$\1<&  
_0FMwC#DY  
,zr,>^v  
空白支票blank cheque $ZZ?*I  
wa{!%qu5.R  
ngmC~l*,  
B3D} '<  
失效支票，过期支票stale cheque !M`.(sO]  
+ rA#]#hN  
Gqc6]{  
"\T-r2  
普通支票open cheque =wW M\f`=  
fR~0Fy Gp  
)UpVGT
)  
Bha("kG  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @YQ*a4`  
')~V=F  
VzIZT{  
eThFRU3 F  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &BNlMF  
3$q#^UvD  
w{|`F>f9  
 8y  
支票换现金||兑现to cash a cheque -mGG:#yP  
/5z,G r  
<|.]$QSi  
<8Tp]1z  
清理票款to clear a cheque F$jy~W_  
esE!i0%  
I)vR  
9N{?J"ido  
保证兑现to certify a cheque y N9~/g  
nM:<l}~v{  
FN<>L0  
!bCL/[  
填写支票数额to fill up a cheque KK1?!7  
kksff zG  
AXte
&l=M  
_&U#*g  
支票上划线to cross a cheque MffCk! ]  
 f+!J1  
 E>i<2  
]\A=[T^  
开发支票to make out a cheque B(vCi^  
4)k-gKS*  
zLJmHb{(  
tKcC{  
签发支票，开立支票to draw a cheque||to issue a cheque MBw;+'93qf  
~x/ka43  
]s^+/8d=  
F[%k;aJ  
透支支票to overdraw a cheque 8#tuB8>  
^b`-zFL7  
53ZbtEwhwr  
X Nfl  
背书支票to endorse a cheque F=
w:!tqA  
)*XWe|H_  
*QWOWg4w  
,ayJgAD  
请付票款||清付票款to pay a cheque||to honour a cheque M|h B[  
SiaW; ks  
D}X6I#U'/  
$ (xdF  
支票退票to dishonour a cheque &Wb"/Hn2  
~Js kA5h|&  
&fWC-|  
:aaX Y:<  
拒付支票to refuse a cheque );JWrkpz  
cLwnV.  
_izjvg  
^VG].6  
拒付支票to stop payment of a cheque z,E`+a;  
f.^|2T I1g  
EK[J!~  
Cd=$XJ-b  
提示要求付款to present for payment 0L8fpGJ  
! }e75=x  
;L-)$Dy4  
.;Gx.}ITG6  
见票即付持票人payable to bearer +swTMR  
[)jNy_4  
Me?I8:/  
~CV.Ci.dG  
支付指定人payable to order 3
Og}_  
#|(>UM
\  
|94o P>d  
\<`oW>  
已过期||无效out of date||stale rb4;@
&  

^M
q@} 0  
/ILd|j(e  
0x5Ax=ut  
请给出票人R/D||refer to drawer _4L6  
R-NM ~gp  
:2==7u7v?  
uF}dEDB|;  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %s+'"E"E  
^<cJ;u*0  
zng.(]U/?H  
*U$]U0M  
文字与数字不一致words and figures differ b=2:\F  
P;z\vq<h  
-2[4 @  
9@ fSO<  
支票 >K,QP<B  
j[A(@w"  
时间已过account closed W]7<PL*u  
B'(zhjV  
L8h!%56s  
^ J MG'@x  
更改处应加盖印章alterations require initials ]N'%l]_$  
=:w,wI.  
V~/-e- 9u  
&QfEDDJ  
fvH{va.  
$<2d|;7r  
时间已过effects not cleared '5$@I{z  
?K:\WW  
3fQ`}OcNr  
vw3[(_MV3_  
停止付款payment stopped *aM7d>nG5  
^c}3o|1m(  
#9[>  
xcmg3:s  
支票毁损cheque mutilated y6d!?M(0U  
G]k[A=dg  
2>k*9kyp  
SZrc-f_  
汇款||寄钱to remit||to send money I9+h-t  
62'9lriQ  
H{5,  -x  
1irSI,j%z  
寄票供取款||支票支付to send a cheque for payment Yu)GV7\2  
|3B<;/v5  
ey[Z<i1  
<^5$))r  
寄款人a remitter
{p/Yz#  
w{[
^  
;4b=/1M'  
 [efU)O&  
收款人a remittee "k@[7 7  
N.z2eo  
PH8 88O  
z {1A x  
国外汇票foreign Bill )Z/w|5<  
5ta;CG  
ai?J
  
&)t
v
4L&  
国内汇票inland Bill psIo[.$rTk  
dg#Pb@7a  
NV/paoyx:*  
Pb T2- F_  
跟单汇票documentary bill mUP!jTF  
&W<9#RPK'  
K7JZUS`C!  
wI 7gHp  
空头汇票accommodation bill 4l*cX1!  
ZoJqJWsd  
GQYn |vm  
ESoC7d&.K{  
原始汇票original bill Gq[5H(0/c  
zJ}abo6rVw  
N& F.hi$_  
ZEDvY=@a   
改写||换新票据renewed bill F?a 63,r  
5p~5-_JX  
=EYgck;)  
b#6mUl2  
即期汇票sight bill||bill on demand )XSHKPTQ1  
;Q vQ fV4  
"eTALRL'o  
N\tFK*U^I  
…days after date||…days after date…日后付款 fNx!'{o"  
Ue;Z)}  
@.k^ 8hc  
OYWHiXE6]  
…months after date||…months after date…月后付款 1@LUxU#Uu$  
W-r^ME  
6l4=  
|dHt
v6I  
见票后…日付款…days after sight||…days sight b1'849i'y=  
K>~YO~~  
v8C($<3%  
alzdYiGf  
见票后…月付款…months after sight||…months sight k&5T-\q  
ZVdQ$  
~};q/-[r  
=c,7uB  
同组票据set of bills W58?t6! =  
B<.\^fuS  
{)b  
"R)n1,0  
单张汇票sola of exchange||sole of exchange t~ I;IB  
K@[Hej6d  
zXlerQWUv  
,{(XT7hr  
远期汇票usance bill||bill at usance [+A]E,pv]1  
C`qV+pV  
}zkF
l{/u  
^%Y-~yB-  
长期汇票long bill [h B$%i]\<  

vA6onYjA  
g
#6R (   
7KUf,0D  
短期汇票short bill TT3GGHR  
QAo/d4  
3]}RjOTU  
JP( tf+  
逾期汇票overdue bill +zDRed_]=_  
lqrI*@>Tz  
/|&4&$  
tG9C(D`G  
宽限日期days of grace <?DI!~  
=tA;JB  
~9k E.  
I} Q+{/?/  
电汇telegraphic transfer （T.T） 2Rwd\e.z  
<f.Eog  
 o4yl3o  
Ax=)J{4v  
邮汇postal order||postal note （Am.）||post office order||money order d5{= <j  
ZO<\rX (  
?A.ah  
z"QtP[_m  
本票promissory note （P/N） r.Z g<T  
?+Vi !eS  
If&y 5C  
E|RC|Sz=u  
押汇负责书||押汇保证书letter of hypothecation s]A8C^;c  
tfm3IX  
xf7YIhL^*  
7l*vmF6Z  
副保||抵押品||付属担保物collateral security :p)^+AF"5  
vQ2{+5!|  
WLVkrTvX  
 >PQ?|Uk  
担保书trust receipt||letter of indemnity j}tGcFwvSN  
LH_U#P`E  
)ryPK"V  
D ZZRu8~  
承兑||认付acceptance ~@@$-,}X  
o F_{oV'  
i+T5(P$  
hz<TjWXv'  
单张承兑general acceptance EvY^]M_U  
!v%>W< 3Q  
%yfl-c(u  
K/}x '*=  
有条件承兑qualified acceptance br k
*;  

,(sE|B#s  
UpSJ%%.n  
rp1+K4]P  
附条件认付conditional acceptance g6.I~oQj  
@ %q>Jd  
jRDvVV/-wr  

L>7@!/9L  
部分认付partial acceptance   ywyg(8>zE