[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。   qs!>tw  
会计报表statement of account I:F 'S#  
h`?y2?O  
_qY`KP"  
tCZpfZ@+=  
往来帐目account current M'\pkzx  
pNp^q/-yB  
J#6LSD@(O  
;c>>$lr  
现在往来帐||存款额current accout <9@&oN+T  
`0yb?Nk `:  
R]CZw;zS_  
sL)Rg(rkx  
销货帐account sales o*%3[HmV  
]ddHA  
oz%h)#;  
LkaG8#m1R  
共同计算帐项joint account M'^(3#ZU  
M} O[`Fx{W  
dKU 5;  
mYX56,b}5  
未决帐项outstanding account nc< qbN  
BiA>QQ  
pAENXC\,  
"\`>2  
贷方帐项credit account||creditor account LL{t5(- _  
(.PmDBW  
^[en3aQ  
DeA@0HOxh  
借方帐项debit account||debtor account q1UBKhpnH  
 q4_**  
9#u}^t  
bKYY{V55  
应付帐||应付未付帐account payable yHl@_rN sC  
wjuGq.qIu  
jUYF.K&  

8,=G1c  
应收帐||应收未收帐account receivable *0O<bm  
_~ v-:w  
h:f;
mn?x  
K~USK?Q%  
新交易||新帐new account _=uviMuE  
9KXym
}  
AQ-mE9>P  
w.tW=z5  
未决帐||老帐old account -=}b;Kf-  
r9?o$=T  
p[u4,  
XHy?  
现金帐cash account {-Yee[d<
?  
T\jAk+$Jo  
gTnS[  
(JWv *p  
流水帐running account 7iP5T  
t{~
@I  
Z
^<Sj5}6  
6Hda]y  
暂记帐||未定帐suspense account {ZG:M}ieN  
$1~c_<DN  
O5O.><RP  
jSB'>m]  
过期帐||延滞帐overdue account||pastdue account #L\o;p(  
vuZf#\zh}  
`6P?G|'   
Gp, 'kw"I  
杂项帐户sundry account bhn 5Lz$z  
zb>;?et;)  
0F1u W>D1  
`T=1<Twc  
详细帐单||明细表detail account #J\s%60pt  
|f<9miNu  
b) Ux3PB  
+ZX.1[O  
呆帐bad account TQ?#PRB  
zMr&1*CDX  
4Ppop  
[-Cu4mf f  
会计项目title of account ]'tJ S
]  
e]+7DE  
lr0M<5d=p  
J]dW1boT@  
会计薄||帐薄account-book {a. <`  
"ct58Y@  
-n-Z/5~ X  
`4skwvS=  
营业报告书||损益计算表account of budiness||business report 3 &Sp@,  
JDKLKHOMZ  
l77'Lne  
pu#[pa  
借贷细帐||交验帐account rendered D&-vq,c  
a}dw9wU!:  
a>w~FUm*  
 jC4O`  
明细帐account stated ]=|P<F  
q=+wI"[  
0X#+#[W  
AJdp6@O+  
与…银行开立一户头to open an account with m2Q$+p@  
\+9;!VWhl  
Bh,Q8%\6  
NZP7r;u  
与…银行建立交易to keep account with @+E7w6>%  
z>p]/Sa  
AX K95eS  
?^. Pt  
继续记帐to keep account a MsJO*;>  
#Skj#)I"  
"|hlDe<  
/S[?{QA  
与…有交易to have an account with 5e8xKL  
'B,KFA<
 
_N@(Y:  
)P%4:P  
作成会计帐||有往来帐项to make out an account with MOeoU1Hn  
CbQ4
Y  

UBIIo'u  
^N{k6
>;  
清算||清理债务to make up an account gvlFumg
2  
C/)`<b(  
OT@yPG  
DN<M?u]  
清洁帐目||与…停止交易to close ones account with qX?[mdCHZ  
lC4PKmno  
^7^2D2[  
2lo:a{}j  
结帐to close an account TL@mM  
cWM:  
]Zk}ZG>6  
>jKjh!`)!e  
清理未付款to ask an account||to demand an account tgB=vIw?3  
z37Z%^  
7@3sUA_Go  
g>T  
结清差额to balance the account with f"P$f8$  
M $uf:+F  
U!Mf]3  
8i[LR#D)  
清算to settle an account||to liquidate an account||to square an account _#vGs:-x&  
Tyd h9I  
5k~\or 5_  
GXYj+ qJ  
审查帐目||监查帐目to audit an account aj v}JV&:  
Wn~ZA#  
B\0t&dai|'  
)qd={  
检查帐目to examine an account mLaCkn
  
LihdZ )  
}LQ\a8]<
 
w5(yCyNp~  
转入A的帐户to charge the amount to As account ckWkZ 78\  
Y/D-V  
dN0mYlu1|  
Fv@ tD4I>  
以计帐方式付款to pay on account 'kQ~  
%"+4 D,'l  
nALnB1  
snq;:n!  
代理某人||为某人on ones account||on account of one -=sf}4A  
UFf,+4q  
Y;g% e3nu  
xEC2@J  
为自己计算||独立帐目on ones own account [S)G$JW  
h1c{?x
H2r  
f~R[&q+  
C5 ;wf3  
由某人收益并负风险on ones account and risk||for ones account and risk 5zVQ;; 9  
fp tIc#4  
l?<q YjI  
:*cHA  
由某人负担for ones account||for account of one Y$+QNi  
k}s+ca!B  
b}}y=zO|$  
om>VQ3  
按某人指示||列入某人帐户by order and for account of one 9t0Cj/w}  
6%UY1Q.?  
zQ<88E&&Xs  
PT05DH  
列入5月份帐目for May account vzcz<i )  
Uuz?8/w} #  
)$h-ZYc  
cd+^=esSO  
编入某中帐项下to pass to the account of||to place to the account of Z)5klg$c  
k,lqT>C  
AA2ui%  
bM5CDzH(#X  
寄出清算书to send in an account||to send in render an account #4N >d~  
w?S8@|MK  
VfRs[3
Q  
*_#&"(P  
支票薄cheque book Rf?%Tv
0\  
1\IZcJ {  
>Zo-wYG  
n
g 9NE8F  
支票陈票人cheque drawer [aHlu[,  

Yw1Y-M  
5Xj|:qz<(  
8yvJ`eL-  
持票人cheque holder (rIXbekgB  
$bFgsy*N2  
ET3,9+Gj  
R}hlDJ/m-  
不记名支票cheque to bearer||bearer cheque jceHKl  
I:HV6_/^-G  
RyE_|]I62u  
XHZLWh"gS  
记名支票||认人支票cheque to order wa2~C [  
\QiqcD9Y  
0f{IE@-b  
@BXaA0F4  
到期支票antedated cheque >j- b5g"g  
s<,"Hsh^CR  
.T{U^0 )  
C`pan /t  
未到期支票postdated cheque 418gcg6)  
Rd0?zEKV  
T%w(P ^qk  
*5^ze+:  
保付支票certified cheque sI$:V7/!  
7F~xq#Wi#  
\wTW?>oZ  
g{]ej  
未获兑现支票，退票returned cheque ;=#qHo9k1%  
pIL`WE1'  
S`4e@Z$  

$:P[v+Uy  
横线支票crossed cheque XGL"
gD   
n
oFh p  
,d5ia4\K  
jD<9=B(g  
普通横线general crossing 27$\sG|g  
g*^wF?t'T  
 X+\0%|  
JLt{f=`%F  
特别横线special crossing m[{nm95QZ  
K:C+/O  
H_v/}DEG  
cz$c)It  
空白支票blank cheque @i;LZa  
dr}O+7_7%-  
g\E . _ab<  
O'Vh{JHf  
失效支票，过期支票stale cheque 3KbUHSx  
e$gaE</  
65 NWX8f}  
oVAOGHE  
普通支票open cheque N.kuE=X  
}x>}:"P;W  
}Z<D^Z~w  
AN50P!FZW  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Z{Lmd`<w`j  
8.6no  
Z1E`I89<  
Tq_1wX'\  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yOn H&Jj  
)cfp(16  
,K"r:)\  
}?\#_BCjx(  
支票换现金||兑现to cash a cheque :T8u?@.  
/r#b   
Nn~tb2\vk  
T<w*dX7F0K  
清理票款to clear a cheque iPR!JX _  
ZdJVs/33Vn  
)m$1al  
*rujdQ
f  
保证兑现to certify a cheque ^Y1AeJ$L  
!;BZ#tF&  
A=\'r<:  
BVwRP
t  
填写支票数额to fill up a cheque Fj4l %=  
nA{ncTg1\  
>n@>h$]  
w>1l@%Uo  
支票上划线to cross a cheque ==r?  
g~i''lng  
fD]An<  
HZ[68T[8b  
开发支票to make out a cheque QBN=l\m+  
59"Nn\}3gE  
3\+[38 _  
x _YV{  
签发支票，开立支票to draw a cheque||to issue a cheque ~]m@k'n  
d6Q :{!Sd"  
\6nQ-S_  
|yId6
v  
透支支票to overdraw a cheque kOlI?wc  
ZipK;!9by  
<*b]JY V@  
9>}(]T  
背书支票to endorse a cheque .yHHogbt  
OmoplJ+  
{U+9,6.`  
c=jTs+h'  
请付票款||清付票款to pay a cheque||to honour a cheque H8=vQy  
<W^XSk  
`,8R~-GPD  
S{`!9Pii  
支票退票to dishonour a cheque D{Jc+Q$  
}y-AoG  
cE_Xo.:Y,  
!@]h@MC$7  
拒付支票to refuse a cheque h\: tUEg#J  
zN729wK  
:Brn RW64  
d/-]y:`f`  
拒付支票to stop payment of a cheque Q BBJ1U  
r)Mx.`d!  
!A ydhe  
 +lf@O&w  
提示要求付款to present for payment .ON$vn7  
MIMPJXT#.  
9O0  
EssUyF-jwU  
见票即付持票人payable to bearer BR0p0%  
szM=U$jKq  
3vvFF]D5k  
+XaO?F[c  
支付指定人payable to order XH Zu>[  
H&>>]DD  
,a?\i JNb  
(^@;`8Dy8  
已过期||无效out of date||stale A5>gLhl7  
Bbe/w#Z  
{u[K ^G  
3Jk?)Dy  
请给出票人R/D||refer to drawer >=q!!'$:  
TQxc?o  
Sr#fyr  
` a<|CcUGU  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ivgwm6M  
f+W[]KK*PW  
v.8S V
]  
=jd=Qs IL
 
文字与数字不一致words and figures differ Dm`U|<o  
DuC u6j  
G QB^  
`5 v51TpH  
支票 #L*@~M^]  
#p9z#kin  
时间已过account closed :R?| 2l  
:@4>}k*  
x`|tT%q@l  
)^'B:ic  
更改处应加盖印章alterations require initials +M%2m3.Jo  
gZ%O<XO  
Q8/0Cb/  
-H]f@|AOw  
;cHI
3V  
l$_+WC*wp  
时间已过effects not cleared ~ X(xa  
kAF}*&Kzd~  
L"^366M!  
hy`)]>9z~  
停止付款payment stopped 7|eSvC  
aiX;D/t?  
F>-@LOqHy  
)aA9z(x  
支票毁损cheque mutilated q>oH(A  
&^D@(m7>{K  
C- Rie[  
qN,FX#DP  
汇款||寄钱to remit||to send money 9PfU'm|
h  
ZJ}LnPr  
&``oZvuB  
%[CM;|?B4  
寄票供取款||支票支付to send a cheque for payment >u#VHaB  
Y/I6.K3  
Gbm_xEPC  
\osQwGPV  
寄款人a remitter hBSJEP  
iBW6<2@oZF  
=sVt8FWGY  
.`#R%4Xl  
收款人a remittee Gv3Fg[MA@c  
LsZ!':LN  
"LaX_0t)  
+\$|L+@Z  
国外汇票foreign Bill ~TR|Pv  
Ca"+t lO  
[)0k}  
*pUV-^uo  
国内汇票inland Bill fhWD>;%F%  
:%oj'm44!  
O7*i;$!R  
~*]`XL.-  
跟单汇票documentary bill (>`SS#(T!  
G")EE# W$}  
.TS=[WGMS  
]+7c1MB(5  
空头汇票accommodation bill r:rJv  
ryLNMh  
&V{,D))6[  
YEoT_>A$dB  
原始汇票original bill ;!sGfrs0$  
xTJ5Vg
G  
X_@@v|UF  
~y^lNgujO  
改写||换新票据renewed bill XB 7^Ka  
y .<Y]m  
%"fKZ  
lc#zS_  
即期汇票sight bill||bill on demand nQ3goVRFP  
M 7$4KFNp  
-RDs{c`y%N  
0J</`/gH  
…days after date||…days after date…日后付款 ID+k`nP  
)B4c;O4t  
rL"k-5>fd  
^ w1R"qE"m  
…months after date||…months after date…月后付款 6^u(PzlA|~  
s\R?@  
shZ<j7gqI  
HNT8~s.2  
见票后…日付款…days after sight||…days sight dF]8>jBOL  
ENjD~S  
aC
 0Jfo  
2MeavTr  
见票后…月付款…months after sight||…months sight [ Ulo; #P  
kn|
l3+  
3vD,hL`&  
^k##a-t<_>  
同组票据set of bills 1`\kXaG  
XLxr~Yo  
7?] p\`  
~C x2Q4E  
单张汇票sola of exchange||sole of exchange nP31jm+A  
^u,x~nPXg  
[.,6~=}vP  
HpAZ{P7  
远期汇票usance bill||bill at usance |_m;@.44?U  
3zHiu*2/!  
S}O\<6&  
iK:]Q8b  
长期汇票long bill B35f5m7r  
(B#|3o  

T,>e\  
JqZ5DjI:  
短期汇票short bill &nProzC  
SiT &p  
`I$A;OPK7  
`_i-BdW  
逾期汇票overdue bill `<d>C}9  
hBu=40K  
VRt*!v<")  
)`-]nMc  
宽限日期days of grace ` 454=3H  
_jz=BRO$  
?2;G_P+  
)' #(1 ,1k  
电汇telegraphic transfer （T.T） _3S{n=9  
v2V1&-
  
P0=F9`3wb  
kpu^:N&  
邮汇postal order||postal note （Am.）||post office order||money order ,L G&sa"  
cj *4XYu  
nj$K4_  
3>6o=7/PU  
本票promissory note （P/N） -C+vmY*@  
kz^G.5n   
T\>=o]  
}o4Cd$,8  
押汇负责书||押汇保证书letter of hypothecation _#:1Axx1  
9iE66N>z  
aJ5R
0Y,  
M&dtXG8<^  
副保||抵押品||付属担保物collateral security #UQ[8e  
Xc^~|%+  
n6f|,D!?  
tDo0Q/`  
担保书trust receipt||letter of indemnity ($kwlj~c  
Cn<x  
%Y T IS*+0  
L;[*F-+jD  
承兑||认付acceptance S SXSgp  
vkK+ C~"  
0bE_iu>f'  
C0RwW??t  
单张承兑general acceptance :-)[B^0  
!MC Wt  
J"y@n~*0  
F@BNSs N=  
有条件承兑qualified acceptance @!$NUY8,A#  
zjmc>++<t  
Ar==@777j  
P7b2I=t
 
附条件认付conditional acceptance @4i DN  
DYS(ZY)4  
r!S iR(  
iYf4 /1IG,  
部分认付partial acceptance   M<"D!h9YP