[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。   "|F.'qZrm  
会计报表statement of account PP!l  
^I@ey*$  
ri"?,}(  
wTHK=n\i  
往来帐目account current ^CfM|L8>  
$< A8gTJ  
xR*5q1j  
KLG6QBkj  
现在往来帐||存款额current accout 6 M*b6  
be&6kG  
#D= tX  
Km[]^;6  
销货帐account sales :/>7$)+  
g4zT(,ZY  
M_qP!+ Y  
qnabwF  
共同计算帐项joint account iPA@<D%  
ARmu{cL  
=ZCH1J5"  
c zZrP"  
未决帐项outstanding account L.SDMz  
lO551Y^  
_ u #/u2<  
NdM}xh  
贷方帐项credit account||creditor account JCM)N8~i  
!8wZw68"  
2.^7?ok  
0\V\qAk  
借方帐项debit account||debtor account bs:C1j\&  
u86J.K1Q  
h{Oz*Bq  
' %bj9{(0  
应付帐||应付未付帐account payable CHQ{+?#  
A28ZSL  
#rh0r`  
&z./4X  
应收帐||应收未收帐account receivable +#|'|}j  
~+nS)4(  
hp?ad  
tfi2y]{A  
新交易||新帐new account zi?qK?m  
k\4 g|Lya  
/uy&2l  
DH}s1mNMP  
未决帐||老帐old account ]+}:VaeA  
7yY1
dR<Y  
ODM>Z8@W/  
UMHuIA:%U  
现金帐cash account D6C-x  
9Q SUCN_  
f)&`mqeE  
|YG)NO  
流水帐running account !nP8ys B  
UiGUaBmF*  
kw*Cr/'*  
#C;#$|d  
暂记帐||未定帐suspense account Y\Fuj)  
5n|MA  
J@u!S~&r  
~Mg8C9B?%3  
过期帐||延滞帐overdue account||pastdue account jzu l{'g  
: L6-{9$  
18[? dV  
[*m Ca:^  
杂项帐户sundry account `4"y#Z  
9hz7drhR;\  
_js2^ <7v}  
7|{%CckN  
详细帐单||明细表detail account 2i4Dal  
,b2O^tJF#  
oKMg7 3*  
2vW,.]95M  
呆帐bad account hc@;}a\Y  
"6[Ax{c
M  
;GSfN  
AW{/k'%xw  
会计项目title of account z-{"pI  
O*+w_fox  
`*uuB;  

\nWzn4f  
会计薄||帐薄account-book 6):sO/es  
e\|E; l  
4`^TC[
  
^
q4:zZZ  
营业报告书||损益计算表account of budiness||business report 1W6n[
Xg  
.{Eg(1At  
Wb}0-U{S'  
c,[qjr#\>  
借贷细帐||交验帐account rendered x.yb4i=Jq  
iz,q8}/(  
)}zA,FOA*  
ND99g  
明细帐account stated Y GcY2p<  
Ff1M~MhG  
+wf
&L  
JOE{&^j  
与…银行开立一户头to open an account with |L~gNC
  
wtg
O;w  
A%sxMA!K,  
802]M  
与…银行建立交易to keep account with D?&w:C\&@z  
,_X,V!  
A.'`FtV  
!Z9ik n4A  
继续记帐to keep account ,y{fqa4  
@v:ILby4-  
y&O_Jyg<  
G){1`gAhNJ  
与…有交易to have an account with eJwii  
=4%WOI  
zDQ\PZ~  
1>O0Iu  
作成会计帐||有往来帐项to make out an account with _o=`-iy9  
4j=@}!TBt  
%/,Uk+3p  
Q*{H]  
清算||清理债务to make up an account D3Ea2}8  
<3]/ms  
U:\ oGa84A  
8aM% 9OU  
清洁帐目||与…停止交易to close ones account with zj$Z%|@$  
7E84@V[\  
?2bE=|  
IEKX'+t'  
结帐to close an account $@ #G+QQ_  
5;KT -(q~  
4dD@lG~  
;{)@ghD  
清理未付款to ask an account||to demand an account $AJy^`E^  
FK,r<+h  
,?skJ  
;U:o'9^9T  
结清差额to balance the account with $EHn;~w T  
L[9+xK^g  
Sv]"Y/N  
:r|P?;
t(  
清算to settle an account||to liquidate an account||to square an account b*%WAVt2T  
fJ+E46|4  
]KII?{<k  
V:$1o  
审查帐目||监查帐目to audit an account Y~\xWYR  
q|Tk+JH{5  
'bqf?3W  

tYxlM!  
检查帐目to examine an account &I">{J<  
T?$?5  
%li{VDb  
&[\arwe)  
转入A的帐户to charge the amount to As account ~d
1RD  
R=f5:8D<-  
(TK cSVR  
ZCq\Zk1O&  
以计帐方式付款to pay on account Dl!' _u  
!ilDR<  
kys-~&@+  
J+Y|# U  
代理某人||为某人on ones account||on account of one iO#xIl<  
GTX&:5H\t  
pF{Ri  
TOP'Bmb  
为自己计算||独立帐目on ones own account < 2 r#vmM  
M)It(K8R  
~1z8G>R  
. *+7xL  
由某人收益并负风险on ones account and risk||for ones account and risk iDe0 5f1R  
[+2^n7R  
_!T$|,a  
lIT2 AFX+  
由某人负担for ones account||for account of one ':fbf7EL<  
a*@Z^5f  
P>cJ~FM  
kUBHK"}K  
按某人指示||列入某人帐户by order and for account of one ]-]@=qYu  
Jrrk$0H^~  
*^m.V=  
_25]>D$  
列入5月份帐目for May account trA `l/  
o?x|y   
cnO4NUDv  
oieLh"$  
编入某中帐项下to pass to the account of||to place to the account of w4/)r-Z4I  
=|^W]2W$  
DD3yl\#,  
c8 fb)`,k  
寄出清算书to send in an account||to send in render an account z~;qDf|I  
?~9X:~6\  
\YyU5f7';  
gI$`d?[0{  
支票薄cheque book um4zLsd#v  
k3eN;3#&  
YtKX\q^.  
Y\F H4}\S  
支票陈票人cheque drawer 0To 5|r  
B_1u<00kg  
[aUT #
 
P?-44m#  
持票人cheque holder S;kc{?  
/R?uxhV  
yr DYw T  
J@-9{<
  
不记名支票cheque to bearer||bearer cheque UeTp,  
FC.-u
"V  
5.;$9 ~d  
3 +9|7=d  
记名支票||认人支票cheque to order WWzns[$f  
,RH986,6V  
JH,+F  
Y)5}bmL
 
到期支票antedated cheque k!rz8S"  
)^3655mb  
$l0w{m!P  
b&&'b)  
未到期支票postdated cheque $RO=r90o  
)]Rr:i9n  
n\,W:G9AR7  
;pYk+r6Cr  
保付支票certified cheque }7^*%$  
+[qy HTcG  
;trR'~  
4\iQ%fb  
未获兑现支票，退票returned cheque s^< oU  
W;yZ$k#q}(  
H%V[% T4=  
B 8,{j wB  
横线支票crossed cheque )Qp?LECrt  
w=
5qth7  
w?"l4.E%  
jeNEC&J  
普通横线general crossing <#Dc(VhT  
C\K--  
X[}%iEWzT  
*O2j<3CHf  
特别横线special crossing jiDYPYx;I  
qlP=Y .H  
D:0PppE  
 0SYkDI  
空白支票blank cheque %kT:"j(xW  
6
OUjc  
.`9KB3  
v'=APl+_  
失效支票，过期支票stale cheque 4v
7RX  
o
tx7J\4  
ce\-oT  
;DpK*A  
普通支票open cheque ml2HA4X&$Y  
^
W*/!q7H  
-fv.ByyA  
z~al h?H  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a6OT2B  
k zT'  
a;sZNUSn  
J(]nPwm=.-  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .N2Yxty8>  
Z^3Risi  
&3efJ?8  
_!ed.h.r:  
支票换现金||兑现to cash a cheque OZD/t(4?6s  
lAQ&PPQ  
FdD'H
p+  
L.'N'-BV  
清理票款to clear a cheque YL+W4ld  
AKVmUS;70  
z&8#1'  
_
rv_-n]"o  
保证兑现to certify a cheque B5hGzplS  
!ibp/:x  
K;~dZ  
C/JFg-r  
填写支票数额to fill up a cheque %9K@`v-  

nHX@  
>4c 1VEi  
%k~=iDk@  
支票上划线to cross a cheque 3 V<8  
,3K?=e2  
sq%f%?(V  
RB!g
,u  
开发支票to make out a cheque K(?7E6\vO  
NNT9\JRv_  
{!w]t?h  
bF.Aj8ZQ  
签发支票，开立支票to draw a cheque||to issue a cheque 1/ HofiIa  
\n5,!,A  
Z-:`{dns/  
?s//a_nL*  
透支支票to overdraw a cheque 7Vi[I< *  
q^s$4q   
Pz?O_@Ln  
A U]
(pXK;  
背书支票to endorse a cheque #S"=)BZ8L  
cG<?AR?wDT  
??F{Gli"C`  
^l9S5 {  
请付票款||清付票款to pay a cheque||to honour a cheque >\e11OU0Gy  
W<2-Q,>Y  
l"+=z.l6;  
!@Ox%vK  
支票退票to dishonour a cheque D`ZYF)[}J  
@!S5FOXipZ  
"}n]0 >J  
rO C~U85  
拒付支票to refuse a cheque lr1i DwZV  
uJ[
dO}  
|Bjb  
*+ 7#z;
  
拒付支票to stop payment of a cheque @c/~qP4  
^71sIf;+
 
<v\
|@@X  
milU,!7J  
提示要求付款to present for payment #pIb:/2a_  
*aSFJK  
}&=C*5JN  
PKP(:3|  
见票即付持票人payable to bearer bNXT*HOZb3  
de"*<+   
j,~h:MT  
rIXAn4,dTv  
支付指定人payable to order +=||c\'  
xHf l>C'  
'p<(6*,"  
3+)i23[4=\  
已过期||无效out of date||stale k]v a  
NEX\+dtE~0  
\=.i
M?T  
x{=ty*E  
请给出票人R/D||refer to drawer ;&iQNXL  
-G{}8GM  
smSUo/  
_W$4Qn+f  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #q%&,;4  
=ahD'*R^A  
rwU[dqBRhc  
.uhP(  
文字与数字不一致words and figures differ n84*[d}t  
A;h~Fx6s  
2
91v R]  
I&4|T<j  
支票 z7NaW e  
~}uTC36C\  
时间已过account closed zE<}_nA  
Ra.<D.  
CYz]tv}g:  
daaur T  
更改处应加盖印章alterations require initials (}'0K?  
9Czc$fSSt  
D{c`H}/`  
Jcm "i~  
g,\<fY+4  
x6m21DWw  
时间已过effects not cleared HJwj,SL  
lE /"  
@zE_fL  
PX+$Us  
停止付款payment stopped p=T]%k*^h#  
z[l17+v  
?!b}Ir<1j
 
\T>f+0=4  
支票毁损cheque mutilated !YCYmxw#  
LvB-%@n  
eQA89 :j,  
iGM-#{5  
汇款||寄钱to remit||to send money evq*&.6\  
p^NYJV  
H;|^z@RB<  
]^R;3kU4Q  
寄票供取款||支票支付to send a cheque for payment P bCXcs  
 R:-^,/1  
>AJtoJ=j  
.Q4EmpByCg  
寄款人a remitter 4k}u`8 a  
qHklu2_%  
//g~1(  
YaDr6)  
收款人a remittee d-lC|5U%  
LC2t,!RRl&  
B]#0]-ua  
5)nm6sf  
国外汇票foreign Bill T-uI CMEf  
1Sr@$+VGO  
xrS;06$  
EX=Q(}9F<  
国内汇票inland Bill )FYz*:f>&  
kF`2%g+  
P'
R!" #  
wYPJji D  
跟单汇票documentary bill 4

cl}ouG  
vQ$FMKz7  
uveTx  
5e6f)[}  
空头汇票accommodation bill 9H`Q |7g(5  
Yc&y
v  
KYZ/b8C  
5F18/:\n  
原始汇票original bill !D!Q]M5oU  
ULNU'6  
A7C+-N  
XnV*MWv  
改写||换新票据renewed bill @/g%l1$`  
amK"Z<V F  
Dqs{n?@n  
'D;v>r  
即期汇票sight bill||bill on demand jA?A)YNQb  
5(]=?
$$*t  
9w9 [0BX#  
ph qx<N@  
…days after date||…days after date…日后付款 '_N~PoV  
#N.W8mq  
D2z" Z@  
W<_9*{|E;  
…months after date||…months after date…月后付款 '[Ap/:/UY  
M_ lQ^7/  
N_Q)AXr)  
OGpy\0%  
见票后…日付款…days after sight||…days sight Up*1j:_O  
@ qy n[C  
Ta8;   
!W4A9Th  
见票后…月付款…months after sight||…months sight c5C 2xE}T  
|Ii[WfFA|J  
j}t"M|`  
-FftEeo7  
同组票据set of bills pBl'SQccp  
 ieo Naq  
#;~`+[y?\  
&\),V1"  
单张汇票sola of exchange||sole of exchange oM\b>*  
X$Eg(^La  
z=%&?V
 
#[ZToE4  
远期汇票usance bill||bill at usance g^ .g9"  
,\8F27  
}x!=F<Q!r  
utOATjB.z  
长期汇票long bill goBl~fqy0  
k@:M#?(F  
}.*"ezaZw  
5^lFksZ  
短期汇票short bill a4{~.Mp  
i82sMN1jl7  
f4[fXP;A  
pV:;!+  
逾期汇票overdue bill jEU`ko_  
9lXjB_wG>  
VS` tj  
QiO4fS'~W  
宽限日期days of grace T<XGG_NOl  
v<0\+}T1R  
76 nrDE  
n1!hfu7@s  
电汇telegraphic transfer （T.T） b^s978qn#  
|z.x M>  
l/*NscYtQ  
R%Xhdcn7  
邮汇postal order||postal note （Am.）||post office order||money order *~Y$8!ad  
}SD*@w  
#dO8) t  
J:D{5sE<|  
本票promissory note （P/N） s|HpN  
A$ 2AYQ
 
D@W[Nd5MJ  
|)5xmN]  
押汇负责书||押汇保证书letter of hypothecation @kh:o\  
Df
hu  
g}@W9'!  
U~3uu&/r  
副保||抵押品||付属担保物collateral security LK>AC9ak<  
3g79pw2w=  
<[l0zE5Z8'  
V8KdY= [  
担保书trust receipt||letter of indemnity ~?6M4!u   
&[yW}uV<7  
,]Gi942  
S"=y>.#
 
承兑||认付acceptance [k~}Fe)x  
<ztcCRov  
sOVbz2\yb  
C\`*_t  
单张承兑general acceptance VsU*yG a  
p[LPi5  
^WF/gup\hS  
&0`[R*S  
有条件承兑qualified acceptance 1 lZRi-P  
f[ 'uka.U  
r'F)8%  
Uf,fd  
附条件认付conditional acceptance xcHuH-}  
2/dvCt6 N  
(_0r'{`  
e0Jz|?d=  
部分认付partial acceptance   |YnT;q