[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。   &"D *  
会计报表statement of account {uurM`f}:  
+ _=&7  
lJ+05\pE  
e<Hb m  
往来帐目account current 9?VyF'r=  
~Rs_ep'+Q2  
-h5yg`+1N\  
E%R^ kqqr  
现在往来帐||存款额current accout 24ojjxz+  
uXs.7+f  
8Ol#-2>k$  
@yBg)1A L  
销货帐account sales uF xrv  
*Q?
ZJS~  
P'.M.I@  
8hx4s(1!  
共同计算帐项joint account ~!*xi  
ohK_~  
&WSxg&YG)\  
J3oEN'
8S  
未决帐项outstanding account R)>/P{A-P  
_JlbVe[<  
ZI'MfkEZ*  
`0l)\  
贷方帐项credit account||creditor account /Iwnl   
I~LN)hqdo  
<kQ 5 sG  
KO`ftz3 +  
借方帐项debit account||debtor account w"s;R8  
$T\W'WR>  
zEG6T*  
#~A(%a  
应付帐||应付未付帐account payable %SKp<>;9  
g7($lt>  
<p tgFR+  
p0 @,-  
应收帐||应收未收帐account receivable OH`| c  
gWt}q-@nRR  
 oCE=!75  
l(-We.:(  
新交易||新帐new account R,mOV8y"W[  
]*I:N  
8dg\_H_  
uFseO9F.2  
未决帐||老帐old account {H]xA3[]  
bRSE"B  
+.Pv:7gh  
VR86ok  
现金帐cash account :n'$Txf  
V$y6=Q<c  
'H"wu /#  
en"]u,!  
流水帐running account ~r<@ `[-L  
l)V!0eW  
XCCh*qym  
:}QBrd  
暂记帐||未定帐suspense account ET]PF,`  
^SP/&w<c  
2K^D%U  
+D[

|Mi  
过期帐||延滞帐overdue account||pastdue account ^/nj2"  
-^ ) 0c  
3AKT>Wy =  
Yt]tRqrh;T  
杂项帐户sundry account NSQ}:m  
zf@gAvJ  
!VaKq_W  
*&WkorByW  
详细帐单||明细表detail account l(c2 B  
H
GuU6@~hu  
C$"N)6%q  
sK)
fEx  
呆帐bad account +iS'$2)@  
4( Q_J4}P  
#w%d  
3 Go/5X/  
会计项目title of account 2nNBX2o&_  
kF%EJuu  
C5}c?=#bdf  
,g69?w  
会计薄||帐薄account-book a`c#- je  
g YeKeW3)  
[v@3|@  
~q5aMy d<  
营业报告书||损益计算表account of budiness||business report 1D*oXE9Ig  
0c2O'&$au  
t>hoXn^-  
,;3bPjey  
借贷细帐||交验帐account rendered {e'P*j  
0P{^aSxTP  
'}4z=f`}  
I5nxY)v  
明细帐account stated `,lm:x+(0  
[ B{F(~O  
i-.]on
R  
xq6 eu 9  
与…银行开立一户头to open an account with \9H pbCHr  
UB5CvM28  
sj9j47y  
zd%n)jlwR  
与…银行建立交易to keep account with WqX$;'}h  
?*oBevUnCY  
z3n273W>6  
 lu_kir~  
继续记帐to keep account ,/fB~On-  
*5|;eN  
fwF&V^Dy  
[
Rj_p&'  
与…有交易to have an account with CP]nk0  
0oNNEC  
m|') A  
:EGvI  
作成会计帐||有往来帐项to make out an account with u%t/W0xi  
AvmI<U  
"[wkjNf%  
H{)DI(,Y^P  
清算||清理债务to make up an account n-"(lWcp  
COc,  
8O[br@h:5  
c-jE1y<  
清洁帐目||与…停止交易to close ones account with Vn=K5nm  
o+],L_Ab  
;\'d9C  
 YW14X  
结帐to close an account B*OEG*t  
{4F=].!
 
~=P#7l\o1  
]|xfKDu  
清理未付款to ask an account||to demand an account ^P!(*k#T  
La2f]+sV  
+#RgHo?f  
=x xN3Ay  
结清差额to balance the account with whW%c8  
:5'8MU
 
o8B$6w:_  
3(oB[9]s  
清算to settle an account||to liquidate an account||to square an account !g.?+~@  
]/#3 P  
<#
ng"1J  
3/{,}F$  
审查帐目||监查帐目to audit an account TpGnSD  
9Ro7xSeD  
T;M4NGmvd  
"$I8EW/1  
检查帐目to examine an account ,%T sfB  
`C&@
6{L  
ysH'X95  
iw{rns  
转入A的帐户to charge the amount to As account yog(  
4T>d%Tt+)  
=c;.cW  
I_s*pT  
以计帐方式付款to pay on account adn2&7
H  
X|'[\v2ld  
u.@B-Pf[Eo  
GK`U<.[c  
代理某人||为某人on ones account||on account of one &?H`MCvt  
8b:GyC5L  
WB.w3w[f  
._[uSBR'  
为自己计算||独立帐目on ones own account 2{xf{)hO?  
$/kZKoF{f  
Y`*
h#{|  
|/X+2K}3  
由某人收益并负风险on ones account and risk||for ones account and risk s^"*]9B"  
NtG^t}V  
_Wtwh0[r*  
Ou] !@s  
由某人负担for ones account||for account of one ~,Kx"VK  
EX/{W$ &K  
>aAsUL5W  
Q%QIr  
按某人指示||列入某人帐户by order and for account of one ':7gYP*v  
+F92_a4  
`hDH7u!U.  
Pyp#'du>  
列入5月份帐目for May account MmQk@~  
WCP2x.gb5  
)@],0yL  
y-uSpW  
编入某中帐项下to pass to the account of||to place to the account of 0V+v)\4
FE  
}BWT21'-Y  
@6Z6@Pq(xQ  
.1:B\R((  
寄出清算书to send in an account||to send in render an account +' SG$<Xv  
wln"g,ct  
K2gF;(  
hO2W!68
 
支票薄cheque book |~B`[p]5H  
-#Jp@6'k%  
M Al4g+es  
!l$k6,WJi  
支票陈票人cheque drawer bR<XQHl  
g~
XR#vl$  
/<k]mY cu  
z:;yx  
持票人cheque holder o|APsQE  
EGzlRSgO  
FK@Gd)(  
9vBW CCf
 
不记名支票cheque to bearer||bearer cheque H`4KhdqR
 
S])*LUi  
`(xzCRX  
> .K  
记名支票||认人支票cheque to order ! u9LZ  
y\=^p la  
GC[Ot~*_  
L\q-Z..  
到期支票antedated cheque F{E`MK~f_  
C8O<fwNM  
RBpv40n0  
IM_SZs  
未到期支票postdated cheque ,+v>(h>q  
HfEl TC:3f  
N j:W6? A  
r`sG !  
保付支票certified cheque MaZVGrcC  
A p> H-/C  
^fP5@T*f  
IeAi'  
未获兑现支票，退票returned cheque Nv=&gOy=  
]f6,4[  
a&Me#H{  
drJUfsxV  
横线支票crossed cheque sC_doh_M  
v?l*jr1-2  
|=[._VH1  
B.}j1Bb  
普通横线general crossing esd9N'.Q*  
~<"{u-q#K  
!?z"d  
zqLOwzMlLx  
特别横线special crossing Bqw/\Lxwlf  
qmtH0I7)  
4JL]?75  
'jYKfq~_cJ  
空白支票blank cheque <m*j1|^{t  
cA~bH 6  
9O\yIL  
X.AE>fx*h  
失效支票，过期支票stale cheque (d['f]S+ &  
!.7m4mKzo  
91UC>]}H  
TV K*l*  
普通支票open cheque ctR^"'u  
=(Y+
u  
Y8/&1s_  
}^`5$HE i  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y]Zp[!  
j rg B56LL  
8Rnq &8A  
V]/$ dJ  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :M.]-+(  
[x0*x~1B  
q*}$1 zb  
awSi0*d~  
支票换现金||兑现to cash a cheque b<BkI""b  
4+Y9":<  
#KDN  
Ci?
RuZ"  
清理票款to clear a cheque ,#hNHFa'JH  
OKnpG*)u=g  
0NXaAf:2Z  
`~1#X   
保证兑现to certify a cheque !3\( d{  
EV_u8?va  
Bpv"qU7  
0e
j*0"Mq  
填写支票数额to fill up a cheque >iI_bcqF  

5KW n>n  
;pG5zRe  
BX2}ar  
支票上划线to cross a cheque \F<C$cys\  
?}No'E1!I  
x) R4_3  
Efu/v<  
开发支票to make out a cheque 70Ei<  
twp~#s:\z  
LG=_>:~t>  
`rpmh7*WV  
签发支票，开立支票to draw a cheque||to issue a cheque ?$=Ml$  

MpJ]1  
5G=fJAG  
9w-;d=(Q  
透支支票to overdraw a cheque *a`_,Q{x  
aL/7
xa  
j:0< tjE  
`)M&^Z=D  
背书支票to endorse a cheque v&xhS yZ  
Hm_&``='  
T/q*k)IoR  
3
#idXc  
请付票款||清付票款to pay a cheque||to honour a cheque jtPHk*>^wu  
=!=DISPo  
;eMb$px  
o3.b='HAm  
支票退票to dishonour a cheque QS<)*  
L]=LY  
Q'rX]kk_  
J:\O .F#Fi  
拒付支票to refuse a cheque avd`7eH2  
cLIeo{H  
!lI1jb"
 
*-s': ('R  
拒付支票to stop payment of a cheque VKy3tW/_&  
X Zxzw*Y1J  
z"Wyf6H0T  
7+m.:~H3}  
提示要求付款to present for payment Y~UWUF%aK  
6W)#FO`  
WU6F-{M"?  
T>m|C}yy  
见票即付持票人payable to bearer ^Fwdi#g  
}5y
]kn  
&IFX U2t}  
#wF6WxiG  
支付指定人payable to order /[|A(,N}{  
B &)wJG  
,772$
7x  
4x" je  
已过期||无效out of date||stale =Ct$!uun  
jC'Diu4|Q  
0fx.n  
HG)h,&nc-  
请给出票人R/D||refer to drawer |k)Nf+(}W  
\5F {MBx !  
t8Giv89{  
0;"  >.  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |@dY[VK>  
q
`@8  
'l._00yu  
(?z"_\^n/  
文字与数字不一致words and figures differ dhi9=Co;  
3NrWt2?  
M1XzA `*  
,>3|\4/Q  
支票 CoM?cS S  
8LlWXeD9  
时间已过account closed :Q
>{Y  
ptTp63+  
8&v%>wxR@  
^%/d]Zwb  
更改处应加盖印章alterations require initials 7niI65  
`^ uX`M/  
;})so  
kDWvjT  
3@mW/l>X  
j6BFh=?D  
时间已过effects not cleared jn>RE   
Ai5D[ykX  
&(A'uX.>pr  
0[fqF^HEN  
停止付款payment stopped ASaNac-3  
;V4f6[<]'z  
4|KtsAVp{  
Ufe@G\uyI  
支票毁损cheque mutilated Q5tx\GE  
+<n8O~h  
f_ UwIP  
8#15*' Y  
汇款||寄钱to remit||to send money q#.+P1"U  
]D|Hq4ug  
w(nQ:;oC  
`6y\.6j  
寄票供取款||支票支付to send a cheque for payment ~)iQbLI  
yUu+68Z6  
r<-@.$lf  
6q~*\K
Rk
 
寄款人a remitter J.n-4J#@  
IJofbuzw:  
Bc51 0I$c  
2R`}}4<Z  
收款人a remittee R5MY\^H/A  
3+iQct[  
`Qo}4nuRs  
Z+C&?K  
国外汇票foreign Bill $|}PL[aA#  
Iih]q  
bd3q207>  
Mt+ggF.  
国内汇票inland Bill =s1Pf__<k  
FY<77i  
+AL (K:  
s@5r}6?M  
跟单汇票documentary bill CFiO+p&  
3(>NS?lX  
JbEQ35r
  
Bhw|!Y&%  
空头汇票accommodation bill =j S  
f`8mES'gc8  
KZ/2#`  
?\![W5uuXG  
原始汇票original bill pN7 v7rs  
a1# 'uS9W  
doV+u(J~  
#"aL M6Cfs  
改写||换新票据renewed bill SDICN0X*  
*p7_rY  
y7Sj^muBY  
>X-*Hu'U#  
即期汇票sight bill||bill on demand - XARew  
-87]$ ax  
y`.m'n7>P  
:]^FTnO  
…days after date||…days after date…日后付款 Z^yhSbE{5  
Rz!!;<ye8  
z+6%Ya&
ls  
#dxS QmG  
…months after date||…months after date…月后付款 hXz@ (c
F  
hZNAI  
6i_dL|c  
uQtwh08i  
见票后…日付款…days after sight||…days sight :pPn)j$  
ad[oor/7|  
@mId{w z  
SjB#"A5  
见票后…月付款…months after sight||…months sight ~Y'j8W  
rLOdQN  
1# X
*kF  
F otHITw[  
同组票据set of bills [u}2xsSx  
7T}r]C.  
*q |3QHZ  
DB;Nr3x  
单张汇票sola of exchange||sole of exchange &[|P/gj#>  
7__?1n~{  
<P4*7:jX  
/y
S/*ET8  
远期汇票usance bill||bill at usance %e'Z.vm  
>gLLr1L\  
;IX*4E'4
s  
26<Wg7/,  
长期汇票long bill JypXQC}~  
m5rJY/  
eGh7,wngH  
p7kH"j{xD  
短期汇票short bill "[BDa}Il  
VPqMbr"L[  
1xE*quhrh  
a5xmIp@6  
逾期汇票overdue bill s/J/kKj*s  
J,=: ]t  
N"wp2w  
2>!?EIE7  
宽限日期days of grace ,,KGcDBj  
O FCA~sR  
<OC|z3na_  
j}$Up7pW  
电汇telegraphic transfer （T.T） '{(/C ?T  
DTR/.Nr'K  
auS.q5 %  
]~A<Q{  
邮汇postal order||postal note （Am.）||post office order||money order )mbRG9P  
|ZnRr  
b[_${in:  
wu2C!gyBo  
本票promissory note （P/N） b R;Zc  
R1=ir# U|D  
g2'Q
)w  
r06M.r  
押汇负责书||押汇保证书letter of hypothecation '
;hTGLq\X  
1KtPq
,  
b-XC\  
QP?Deltp  
副保||抵押品||付属担保物collateral security 11Hf)]M   
s"solPw  
)"o+wSI1  
\"u3x.!  
担保书trust receipt||letter of indemnity 7berkU
0P  
{UR&Y  
-=A W. Zo  
0piBK=tE/  
承兑||认付acceptance > \KVg(?D  
t9Nu4yl  
S=wJ{?gzAK  
6Q6l?!|W4  
单张承兑general acceptance KtFxG6a  
%VCfcM}5I  
WZ<kk T  
<.h\%&'U  
有条件承兑qualified acceptance u70-HFI@  
EdPN
=
 
", :Ta|  
X}5a
E4K/  
附条件认付conditional acceptance Ph&fOj=pFb  
oYG].PC  
n6a*|rE  
s;0eD5b>x  
部分认付partial acceptance   ,OQ!lI_`R