[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。   v5.KCc}"  
会计报表statement of account R%Xz3Z&|  

;p:CrFv  
N^jr  
K\5/||gi  
往来帐目account current rC6Eg
Wt<V  
T ZarI-A  
r`PD}6\  
+KIFLuL  
现在往来帐||存款额current accout Jv~^hN2  
jr^btVOI#\  
K^%ONultv  
J$,bsMIX  
销货帐account sales 3GXmyo:o$  
mA5sK?W  
[2z >8SL  
 mE bj  
共同计算帐项joint account PsN_c[+  
qrcir- +  
l@>@2CB  
?F|F~A8dr  
未决帐项outstanding account ;6*$!^*w  
_hEr,IX=J  
E+Dcw  
i_p-|I:hQ  
贷方帐项credit account||creditor account %4Yq (e  
|^gnT`+  
RHmT$^=  
"fu@2y4^  
借方帐项debit account||debtor account "FLiSz%ME  
ccy q~  
Y$W)JWMY`  
eq qnR.0  
应付帐||应付未付帐account payable VBK|*Tl  
18>v\Hi<  
Nu+DVIM  
eCG{KCM~_Z  
应收帐||应收未收帐account receivable l_zTpyOZ  
 2Vxx  
.$ HE  
p,7?rI\N  
新交易||新帐new account V2$M`|E  
h/*@ML+bB8  
5X:3'
*  
[ic%ZoZ_  
未决帐||老帐old account EEiWIf&S,  
~Sx\>wBlc  
kT:?1w'  
Ka$lNL3<j  
现金帐cash account NdC5w-WY  
U"a7myB+jX  
%Hu.FS5'  
\9]-(j6[H  
流水帐running account ~Jlq.S'  
> ".@;  
Nr`v|_U  
rnBp2'EM  
暂记帐||未定帐suspense account ;&MnPFmq  
KIY9?B=+  
qpq(<  
4K,S5^`Gx  
过期帐||延滞帐overdue account||pastdue account g-cg3Vso  
o+Q2lO5  
IaO*{1re  
6#HnA"I2n  
杂项帐户sundry account _AH_<Z(  
$ SZIJe"K  
^grDP* ;W  
`)Y 5L}c=  
详细帐单||明细表detail account sY?sQ'E2]  
rVp^s/A^;  
6xu%M&h t  
WZ UeW*#=  
呆帐bad account l)V646-O,~  
l
HE+o;-  
8tzL .P^  
(iht LFp  
会计项目title of account GK#D R/OM  
_WI~b  
nPH\Lra  
7?\r9bD  
会计薄||帐薄account-book x!u6LDq0  
!
p_l(@f  
{~#d_!(  
|7!Bk$(vA  
营业报告书||损益计算表account of budiness||business report +^*b]"[  
~w(A3I.  
/bmkt@$-0  
}6*
JX\'q  
借贷细帐||交验帐account rendered W9{y1,G9  
V>ZDJW"G!  
EF;B)y=  
Wj, {lJ,  
明细帐account stated 4I2#L+W  
 845\u&  
JvS ~.g1  
_B\87e  
与…银行开立一户头to open an account with  _w FK+>  
1;vwreJ  
Bo ??1y  
&?k`rF9  
与…银行建立交易to keep account with _:JV-lM  
`0-i>>  
^c|0?EH  
etk|%%J  
继续记帐to keep account muO;g&  
l I2UpfkBP  
J~ wu*x  
8DFq eY0S  
与…有交易to have an account with =.,XJIw&  
4 &0MB>m  
]Nue1xV_  
E cd~H+  
作成会计帐||有往来帐项to make out an account with UN:cRH{?*  
~xc0Ky?8  
mOFp!(  
<iM}p^jX9  
清算||清理债务to make up an account {(h!JeQ  
&+/$~@OK  
][~rk?YY  
w7~&Xxa/  
清洁帐目||与…停止交易to close ones account with 8_3WCbe/  
t`1~5#?Du(  
vb`:  
qnO/4\qq  
结帐to close an account Sf t, $  
CC]q\%y-_  
zF&_9VNk=c  
T? ,Q=.  
清理未付款to ask an account||to demand an account lNvxt6@s  
o^u}(wZ{  
!ce,^z&5  
bLUyZ3m!  
结清差额to balance the account with fg GTm:   
cN)noGkp  
-U@ycx|r  
u#0EZ2>#  
清算to settle an account||to liquidate an account||to square an account I!.-}]k  
oB+@05m8  
h\8bo=  
;\iu*1>Z,&  
审查帐目||监查帐目to audit an account 8vUq8[[  
s$/Z+"f(  
+sXnC
\  
UQjZhH  
检查帐目to examine an account _Fjax  
Bc}e ??F  
RG-,<G`  
C(}Kfi@6N  
转入A的帐户to charge the amount to As account !1P<A1K  
~%sNPKjA  
U"K%ip:Wd  
]kH8T'  
以计帐方式付款to pay on account ?$b*)<  
5NMju!/  
"mcuF]7F  
8+~'T|  
代理某人||为某人on ones account||on account of one |tO.@+[uqP  
Q5;EQ.#  
 "-G&]YMl  
J#G\7'?{  
为自己计算||独立帐目on ones own account r7v1q  
hy@e(k|S]U  
smX&B,&@  
f
Jn4'Q*U  
由某人收益并负风险on ones account and risk||for ones account and risk vFK(Dx  
Y>K3. *.  
@oFuX.  
1i 6>~  
由某人负担for ones account||for account of one !r+S
E  
*w1R>  
s?&UFyYb,  
lUHpGr|U%  
按某人指示||列入某人帐户by order and for account of one ra{HlB{  
2}.EFQp+  
}vQY+O  
<Kq!)) J'  
列入5月份帐目for May account 200Fd8Ju  
Fh^Ax3P(  
T?8N$J  
wU5= '  
编入某中帐项下to pass to the account of||to place to the account of u]t#Vf-$u  
YGkk"gFIA  
zA&]#mc  
Fx@@.O6  
寄出清算书to send in an account||to send in render an account [\)irCDv  
WSV% Oy3V  
2L?Pw  
q]z%<`.9*  
支票薄cheque book <{A|Xs  
x5!lnN,#  
=p$:vW
 
$lAhKpdlW  
支票陈票人cheque drawer |dk9/xdX  
S
WMi+)  
4CioVQdj  
/PtmJ2[  
持票人cheque holder =/qj v Y  
~@EBW3>~5  
+FtL_7[v  
qvN 5[rb  
不记名支票cheque to bearer||bearer cheque "z ;ky8  
8J+:5b_?  
*qL"&h5W  
(khMjFOg  
记名支票||认人支票cheque to order FLOSdMYdw  
,2^zX]dgM  
<Z9N}wY,8  
(Qz| N  
到期支票antedated cheque H%`|yUE(  
G:?l;+P1  
EyPF'|Qtn  
-$5nqaK?  
未到期支票postdated cheque #kL4Rm;  
1N\-Ku  
>,QW74o  
bY7~b/  
保付支票certified cheque 7%Ii:5Bp  
 Q~AK0W  
*heX[D &>)  
zu|=1C#5h  
未获兑现支票，退票returned cheque ~:lN("9OI  
dFV m18  
@;H1s4OZ  
pbb6?R,  
横线支票crossed cheque )K^5+oC17  
334tg'2]  
X|X~|&j  
p}R3AJ  
普通横线general crossing 0`l(c  
4+ _r0  
Hze~oAP+  
G9i?yd4n=B  
特别横线special crossing ^J$?[@qD  
E0Jk=cq  
!aub@wH3  
[X|KXlNfm  
空白支票blank cheque %["V "{ z  
dk4|*
l-  
dTW3mF4=  

CNF3".a  
失效支票，过期支票stale cheque {QRrAi  
$6p|}
<u  
+XN/ bT  
v22ZwP  
普通支票open cheque L=. "<,\  
ykbTWp$Y4Z  
&fYV FRVkq  
*ioVLt,:R  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -v7O*xm"  
z?i{2Fz6  
~}fQ.F*7R  
^-i<T
J  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges juc;]CHt'  
*yx n*B_xZ  
%1oG<s  
5U+a{oA  
支票换现金||兑现to cash a cheque t&99ZdE  
!Cv:,q  
96$qH{]Ap  
J|A:C[7 2  
清理票款to clear a cheque 2gnmk TyF  
;_vo2zl1  
*(sUz?t  
k^Q>  
保证兑现to certify a cheque ,:1_I`d>#X  
Qir
S=H+~  
#^ cmh  
&0*=F%Fd  
填写支票数额to fill up a cheque M:? :EJ  
a9CK4Kg  
!{, `h<  
YzD6S*wb  
支票上划线to cross a cheque DNN60NX 5Q  
V!94I2%#x  
<CnTiS#  
.}.63T$h9  
开发支票to make out a cheque C_JDQByfL  
*?GV(/Q  
$J]b+Bp  
Ck J\v%JAW  
签发支票，开立支票to draw a cheque||to issue a cheque f\~OG#AaX  
]VU a$$  
;%H/^b.c  
.%rB-vO:g  
透支支票to overdraw a cheque P}Ud7Vil;l  
"}jY;d#n  
b\l +S2  
a;2Lgv0/  
背书支票to endorse a cheque psHW(Z8G  
&>. w*  
eZ^-gk?  
J|z>5Z  
请付票款||清付票款to pay a cheque||to honour a cheque s28rj6q  
gVs8W3GW  
JWuF ?<+k  
UmRI! WQl  
支票退票to dishonour a cheque H[a1n' "<:  
eviv,  
Al sr6uLT1  
?xbPdG":R  
拒付支票to refuse a cheque LK'|sO>|  
-8]M ,,?  
`f9I#B  
' N@1+v=  
拒付支票to stop payment of a cheque ARD&L$AX  
'L"dM9#>  
 OEN!~-u  
+4,v.B@  
提示要求付款to present for payment }LaRa.3  
h* to%N  
QlHxdRK`.  
RU1+-  
见票即付持票人payable to bearer Y GZX}-  
g`}+K U  
_FET$$>z N  
3',|HA /x  
支付指定人payable to order  jJN.(  
H ',Nt  
Q9`}dYf.  
IfH*saN7  
已过期||无效out of date||stale X$L9kZ  
kAEm#oz=g  
L;7x2&  
86s.qPB0  
请给出票人R/D||refer to drawer o0nKgq'w|x  
Ri}n0}I  
Ighd,G-  
Wq+
6`o  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m{/?6h 1  
jORU+g  
f\ wP}c'  
p#~Dq(Q  
文字与数字不一致words and figures differ b`@aiXN)+  
eRK kHd-  
@c<*l+Qc  
Pw^lp'dO  
支票 oCBZ9PGkK  
6dRxfbL  
时间已过account closed C>d_a;pX  
5AWIk,[  
e%(,)WlTaU  
[dK
5kO  
更改处应加盖印章alterations require initials <_S>-;by  
*LTFDC  
zqaz1rt
[  
C0xjM0  
Q1f
J`A=  
.Y8z3O  
时间已过effects not cleared Ut;,Z  
#PzRhanX  
_]~gp.  
.e $W(}  
停止付款payment stopped TNA?fm  
~bp^Q| wM  
d66 GO];"  
fh0a "#L{  
支票毁损cheque mutilated $YM>HZe-  
w&eX) !  
nQ*9|v4  
U2=PmS P  
汇款||寄钱to remit||to send money ##gq{hgjb$  
hrpql_9.  
s3+^q  
>a@c5  
寄票供取款||支票支付to send a cheque for payment J2"n:  
]-Z="YPY  
^:.=S`,^  
CS; bm`8a  
寄款人a remitter [ 7W@/qqv  
Sga/i?!  
qSRE)C=)  
YQyf:xJ  
收款人a remittee v !~lVv&  
G+^Q _w  
>tfy\PY:  
X>Cl{.  
国外汇票foreign Bill wf4?{H
  
>4gGb)  
TA=VfA B  
`K.2&6xc  
国内汇票inland Bill "~y@rqIba  
`'Fz:i  
50:gk*hy  
nE!h&}(  
跟单汇票documentary bill +I$ k_  
l$ABOtM@  
'lPt.*Y<u  
J.
 ;9-  
空头汇票accommodation bill kW"6Gc&HUN  
}<y-`WB  
teO%w9ByY  
c2aX _ "  
原始汇票original bill 6Z:<?_p%7g  
=2[5g!qX  
wAC*D=Qj  
F]e]  
改写||换新票据renewed bill iElE-g@Ws  
x7qVLpcL3z  
*~~&*&+  
Q/oel'O*x  
即期汇票sight bill||bill on demand |5o0N8!b[  
{H FF|Dx  
8lAs~c  
2!Ip!IQ:  
…days after date||…days after date…日后付款 =Ri'Prx&  
V87?J w%2  
gxry?' :  
HmWU;9Vn+  
…months after date||…months after date…月后付款 ~)';[Ha  
V=)0{7-9  
zJE$sB.f  
'~2S BX?J  
见票后…日付款…days after sight||…days sight '
s.%rre%  
L0\97AF  
2b|$z"97jj  
.VFa,&5;3  
见票后…月付款…months after sight||…months sight Z83A1`!.|  
9C?;'  
*>x~`  
CRK%%;=
>  
同组票据set of bills 5,3Yt~\m  
k 7 !{p  
+8tdAw  
Vo@ [  
单张汇票sola of exchange||sole of exchange )sWC5\  
. zM  
fmuAX w>  
o) _;cCr)q  
远期汇票usance bill||bill at usance ?W l=F/  
Ok7i^-85  
eK%~`Y  
]s3U+t?  
长期汇票long bill xHs8']*
\  
<I}O_:%  
!!NVx\a   
x.Sq2rw]V  
短期汇票short bill ?NV3]v
l  
?
k$3( -  
d,r%LjNI  
8mM^ wT  
逾期汇票overdue bill obUX7N  
B^W0Ik`m  
d|UK=B^x  
Dps0$fc  
宽限日期days of grace !<ps K[  
Ol8ma`}Nq3  
.Rq|F  
ifA{E}fRZP  
电汇telegraphic transfer （T.T） ~~h@(2/Q>x  
B>dX
yo  
/b*VFA/75  
:Oz! M&Ov  
邮汇postal order||postal note （Am.）||post office order||money order FKU$HQw*  
-J?i6BHb  
XWQp-H.  
xngK_n  
本票promissory note （P/N） MV"aO@  
VG
LE5lP X  
'%&i#Eb  
9Ra
_[1  
押汇负责书||押汇保证书letter of hypothecation V,=V   
KF' $D:\  
ocwh*t)<k  
$<jI<vD+:  
副保||抵押品||付属担保物collateral security /aa'ryl_%  
N :E7rtT,M  
b"-eQb  
:'-FaGy  
担保书trust receipt||letter of indemnity v#EXlpS  
ZU%7m_zO  
^+CTv  
~`Q8)(y<#$  
承兑||认付acceptance 2" (vjnfH  
?(Dk{-:
T'  
ZJz6{cY  
S:qML]RO  
单张承兑general acceptance w{$t:l)2,  
;IX3w:Aw  
AhOvI{  
_1w?nN'  
有条件承兑qualified acceptance Hd(|fc{2  
Fwn4c4-%  
8NLTq|sW  
:(A5,$  
附条件认付conditional acceptance %zg&eFRHI  
m S[Vl6  
]<D9Q>  
9)={p9FZY  
部分认付partial acceptance   't3/< h<