[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。   =nRuY'  
会计报表statement of account oyeG$ mpg  
.5Z_E O  
?y%t}C\W  
,0?!ov|  
往来帐目account current nWgv~{,x  
 Y7Gs7  
&O1v,$}'  
L\ j:  
现在往来帐||存款额current accout 9 ) {  

0|Ucd  
ltA/  
ARB7>"
 
销货帐account sales kW-81  
WH$HI/%*m  
><Z'D  
J=}F2C   
共同计算帐项joint account @.$MzPQQI  
w6zBVi  
Yp5L+~J[  
m
_lrPY-  
未决帐项outstanding account *xH\)|3,  
w K*PD&nN  
ok0X<MR!I  
JF9Hfs/ jS  
贷方帐项credit account||creditor account F! g;A"?V  
z+VV}:Q  
n[" 9|  
G$=-,6kZO  
借方帐项debit account||debtor account i0Pn Z J  
U{#xW  
vrIV%l=  
[.cq{6-
  
应付帐||应付未付帐account payable '}{?AUDx  
d-$_|G+  
]b1Li}  
k0ItG?C
v  
应收帐||应收未收帐account receivable DeQDH5X"  
Tov&68A~e  
<DmTj$  
tOg=zXm  
新交易||新帐new account X"/~4\tJ"  
!,bPe5?Ql  
pXW`+<g0  
Lb~\Yn'z  
未决帐||老帐old account |uUuF m  
9g@ NcJ]  
buYDl  
8
hB.fau  
现金帐cash account u0]q`u/T  
qgexb\x\4  
>oY^Gx  
o#{#r@,i  
流水帐running account ;`jU_  
W"qL-KW  
y T:!%\F9  
Rx S884  
暂记帐||未定帐suspense account O),
I[kb  
n;OHH{E{  
0wvU?z%WK  
hqW$kw  
过期帐||延滞帐overdue account||pastdue account FfYs Sq2l  
,nYZxYLf+  
4#2 ,Y!  
8+(c1  
杂项帐户sundry account EfSMFPM  
RKe?
.  
JQT4N[rEE  
^H!Lp[5c  
详细帐单||明细表detail account v" FO  
#313 (PWH  
k?-S`o%Q  
i./Y w
 
呆帐bad account /Ynt<S9"  
vKkf2 7  
<^sAY P|  
i'HST|!j  
会计项目title of account Cyf]`*  
"1%*'B^}bw  
v=MzI#0L  
-W^2*w   
会计薄||帐薄account-book Q)dT(Td9~  
8A_TIyh?  
V8v,jS$l4  
:BDviUC7Z  
营业报告书||损益计算表account of budiness||business report Y[,U_GX/R  
_z%\
'(l+  
9OZ>y0)K~  
!Bncx`pl  
借贷细帐||交验帐account rendered n|Ma&qs  
n}5x-SxS0  
Cha?7F[xL  
vGyppm[0  
明细帐account stated x`3.Wu\  
5j1 IH,yW  
-;S3|  
#
VR`?n?,  
与…银行开立一户头to open an account with 9BurjG1k?  
b)y<.pS\  
gQCC>8  
q8tug=c  
与…银行建立交易to keep account with TP^\e_k  
04[)qPPS  
10TSc j  
GiFf0c 9  
继续记帐to keep account 6(sfpK'  
b@F_7P%  
C64eD
X^  
{{GHzW  
与…有交易to have an account with EyPy*_A  
;
?j~8  
|: / @t  
WT1q15U(=  
作成会计帐||有往来帐项to make out an account with [L)V(o) v  
GZ.?MnG  

{AtfK>D  
7TR'zW2W  
清算||清理债务to make up an account AF QnCl Of  
5 u
"nxT   
'>4+WZ1w5  
2/UI>@By  
清洁帐目||与…停止交易to close ones account with Je@p5(f  
>02i8:Tp5K  
Q0_M-^~WT  
wsna5D6i  
结帐to close an account r)(i{:@r`  
O]4W|WI3  
WMRYT"J?N]  
Q=MCMe  
清理未付款to ask an account||to demand an account &0FpP&Z(  
FC~|&  
C-_w]2MM  
4bFv"b  
结清差额to balance the account with R^F7a0"  
)moo?Q  
lxr@[VQ  
|ORmS&7  
清算to settle an account||to liquidate an account||to square an account H,/~=d: ^  
d#RF0,Y9  
)sMAhk|  
`*|LI  
审查帐目||监查帐目to audit an account 0<6 rU
 
t=AE7  
s}z(|IrH  
alWx=+d  
检查帐目to examine an account R4[. n@  
}D8~^  
%'$cH$%~J  
^p'D<!6sK  
转入A的帐户to charge the amount to As account a-SB1-5jf  
V;/ XG}M  
$@lq}FQ%  
N}eU.#L  
以计帐方式付款to pay on account N8u_=b{X  
j&o/X7I=  
D>,$c  
4'd;'SvF  
代理某人||为某人on ones account||on account of one }UJdE#4  
rHA/  
w}]3jc84  
ZA 99vO  
为自己计算||独立帐目on ones own account KE&InTM/j  
7 "h=MB_  
UEx(~>  
rPrEEWS0)  
由某人收益并负风险on ones account and risk||for ones account and risk D>!v_v6  
g: H[#I  
*m `KU+o-u  
z+5u/t  
由某人负担for ones account||for account of one <yX@@8  
A`+(VzZgJ  
)x9nED{  
Y2ah zB  
按某人指示||列入某人帐户by order and for account of one }bj,&c  
}V93~>  
P:bVcta9g  
uL qpbn  
列入5月份帐目for May account 2- |
j  
{VrAh* #h  
Q>#)LHX  
r!-L`
GUm  
编入某中帐项下to pass to the account of||to place to the account of >Gw%r1)  
g&5pfrC [  
: .UX[!^  
#lLn='
4  
寄出清算书to send in an account||to send in render an account c@"i?  
s\n,Z?m  
k~W;TCJs
  
:&\E\9  
支票薄cheque book '/]fZ|  
=~(LJ
Po6  
7Vof7Y <  
}]Z,\lA  
支票陈票人cheque drawer 4w3V!K8  
ivDG3>"JG  
k[^}ld[  
[1[[$ Dr  
持票人cheque holder ~ 33@H  
^.><t+tM  
Yg:74; .  
AyI}LQm]u  
不记名支票cheque to bearer||bearer cheque !:!@dC%8_  
@)!1#^(}%  
 joSr,'x  
` wsMybe#  
记名支票||认人支票cheque to order &_Xv:?  
1v8:,!C  
NnSI)*%'  
o<eWg  
到期支票antedated cheque _dRn0<#1(k  
LI5cU Cl  
d}6AHS[  
Q& unA3  
未到期支票postdated cheque N]P*6sf-6  
tz \:r>3vI  
|M{,}.*CU  
@,f,tk=\S  
保付支票certified cheque Fr Q-v]c  
Y9c9/_CSj  
]jT[dX|?  
2L{:H  
未获兑现支票，退票returned cheque @"#gO:|[i0  
SBB bniK-  
8^ZM U{  
D} <o<Dk  
横线支票crossed cheque 1(\I9L&J   
2>_LX!kyP]  
nR|u
Aw  
UY?]\4Om  
普通横线general crossing
sn T4X  
)LS+M_  
T_|fb)G+{  
,`B>}
  
特别横线special crossing AFF>r# e  
G^eFS;  
i
|! 9o:  
=dw* B
 
空白支票blank cheque K=^_N dz  
RBp(dKxM$w  
*Uw#  
0kr& c;~  
失效支票，过期支票stale cheque nQ(:7PFa'  
JqV<A3i  
SoON@h/  
n<(5B|~y  
普通支票open cheque U\!LZ?gC  
sOtNd({  
)<&CnK  
mDt",#g  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #Ew eG^!#  
M97p.;;  
^Y*.Ktp,o  
5O;oo@A:[  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {]^%?]e  
[q|Q]O0  
g7q]Vj  
U JRT4>G  
支票换现金||兑现to cash a cheque 5r}(|86O/  
V?=zuB?'  
_(A+_|  
w5JC2  
清理票款to clear a cheque w+TuS).  
)k<~}wvQ0  
5^qp&  
\kRJUX !s  
保证兑现to certify a cheque MicVNs  

IXk'?9  
.`8,$"`4)  
9'L0Al~L  
填写支票数额to fill up a cheque @T=HcUP)  
$">NW& i(  
o_+Qer=O6  
`U>b6{K  
支票上划线to cross a cheque vM;dPE7  
*:\9T#h  
-2u+m  
1+ARV&bc  
开发支票to make out a cheque )C0X]?  
P\4o4MF@K  
V<I${i$]0  
c15^<6]g  
签发支票，开立支票to draw a cheque||to issue a cheque / {bK*A!  
X#C7r@H  
i'LTKj  
s~ZC!-[;  
透支支票to overdraw a cheque `- `iS?  
B{i;+[ase  

^i k|l=  
`CUO!'U  
背书支票to endorse a cheque u\;dUnr  
lNPbU ~k  
2Ab#uPBn  
cr;`
0  
请付票款||清付票款to pay a cheque||to honour a cheque rKO*A7vE  
gQt@xNO  
H/I`c>Zn  
-L<Pm(v&  
支票退票to dishonour a cheque $?Mz[X  
\} Szb2  
&H>dE]Hq,  
6df&B .gg  
拒付支票to refuse a cheque u(a&x|WY
 

F}4 0  
*N+aZV}`Z  
1![
bu  
拒付支票to stop payment of a cheque @z RB4d$  
lfG's'U-z  
Q 8E~hgO  
V1U[p3J-S  
提示要求付款to present for payment NX", e=  
muq|^Hfb  
-+Dvyr  
^( VB5p  
见票即付持票人payable to bearer P!ICno6[e  
i(kK!7W35  
v%Q7\X(  
UL"3skV   
支付指定人payable to order 4>#^Pk?Ra  
D/`E!6Fk=  
,p1]_D&  
*G=AhH$t  
已过期||无效out of date||stale ,99G2Ev4c  
m%\[1|N  
}w8AnaC  
iROM?/$  
请给出票人R/D||refer to drawer vw;  
_q$fw&  
M.Ik%nN#K0  
[]Ea0jYu  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kl9z;(6p  
=*U24B*U93  
PSE|4{'  
#|i{#~gxM  
文字与数字不一致words and figures differ #OTsD+2Za=  
g7F Z -  
::`wx@  
zghm2{:`?g  
支票 [DEw:%  
k~dr;j  
时间已过account closed 0/]vmDr  
Q. AM  
Q(3x
"+  
'a*IZb-M  
更改处应加盖印章alterations require initials !Esiq<Yh  
<`qo*__1  
Qd?P[xm  
M8}M*\2  
7mNskb|  
w(-n1oSo  
时间已过effects not cleared X_F=;XF/  
mio'm  
`yXy T^  
d:''qgz`  
停止付款payment stopped eX@q'Zi  
2ZeL  
8msDJ{,X  
<|iU+.j\  
支票毁损cheque mutilated $z]l4Hj  
RI;RE/Z  
swA"_A8>u  
}D O#{@af  
汇款||寄钱to remit||to send money XN;eehB?aE  
jw[`\h}8  
Wg1WY}zG  
)^+$5OR\c  
寄票供取款||支票支付to send a cheque for payment Fu/CX4R_|  
zOw]P6Gk  
.Dmvgi]  
BoqW;SG$9  
寄款人a remitter Gov{jksr  
cD6o8v4]]  
L\[jafb_`  
MC@cT^Z^  
收款人a remittee %9
.KH  
2<|5zF  
4J1Q])G9  
ijB,Q>TgO  
国外汇票foreign Bill KWo)}m*6  
4`F*] Ft  
s>X;m .<  
Yt^+31/%  
国内汇票inland Bill elN3B91\6r  
e1-=| !U7#  
hl+Yr)0\
 
z4goa2@Z  
跟单汇票documentary bill 6eD[)_?]y  
Cu]X &l  
g:g>;"B O  
?*;zS%93U9  
空头汇票accommodation bill s7?kU3y=s  
^5+-7+-S  
ajAEGD2Zq  
!QovpO">z  
原始汇票original bill ElAG~u?  
Yq_zlxd%F  
UPC& O  
o%.cQo=v*
 
改写||换新票据renewed bill rSk $]E]Z  
l O^h)hrR  
l?q^j;{Dw  
9maw+c!~  
即期汇票sight bill||bill on demand WJ*DWyd''  
h:;~)={"X  
3kMiC$  
&,/T<V  
…days after date||…days after date…日后付款 n7G$gLX  
u+'=EGl  
a srkuAS  
|&JL6hN  
…months after date||…months after date…月后付款 ?r+
tU
 
kLhtkuS4  
TwN8|ibVmP  
vBp5&*  
见票后…日付款…days after sight||…days sight ]~P?  
pV!(#45~W  
l;2bBx7vW  
m3D'7*U  
见票后…月付款…months after sight||…months sight 2I7P}=  
|z~?"F6 Y<  
rtpjx%  
+ |,CIl+  
同组票据set of bills }?JO[Q +
 
 }oG&zw  
DM&"oa50  
D7%89qt  
单张汇票sola of exchange||sole of exchange ZUh<2F  
u{ng\d*KE}  
it,%T)2H  
u-Vn
mig9  
远期汇票usance bill||bill at usance c(jA"K[|b  
cZYX[.oIB  
Dt?Fs  
6$f,DU  
长期汇票long bill .28*vkH%C=  
'e*C^(6  
1/m/Iw@  
P'K')]D=!  
短期汇票short bill ?tcbiXRG+  
!|!V}O  
fq(e~Aqw$  
EPI*~=Z.U  
逾期汇票overdue bill o+na`ed  
YS]RG/'  
/[q@=X&  
)fa  
宽限日期days of grace ^Ni)gm{?k  
li{_biey}  
4MIVlg9  
Np<Aak  
电汇telegraphic transfer （T.T） #GF1MFkoS  
qg O)@B+  
hYV{N7$U|  
>Cf`F{X'U  
邮汇postal order||postal note （Am.）||post office order||money order (|x->a  
34U~7P r9  
}vi%pfrB  
SlZu-4J.-  
本票promissory note （P/N） JB-j@  
~t}:vGDj  
uC3$iY:_e  
?Cws25G  
押汇负责书||押汇保证书letter of hypothecation U +]ab  
_:gV7>S?  
BZj[C=#x  
MMf6QxYf  
副保||抵押品||付属担保物collateral security t@Jo ?0s  
H)p
{T@  
w+}dm^X  
YZk&'w  
担保书trust receipt||letter of indemnity NE! Xt<A  
{R#nGsrt;  
ka'MF;!rc  
; ?&;I
!  
承兑||认付acceptance L}9@kjW  
AT%0i  
uJWX7UGuz  
v!x[1[  
单张承兑general acceptance V_~wWuZ-  
B|Omz:c  
pZR^ HOq  
X#o:-FKf  
有条件承兑qualified acceptance #?/.LMn{  
x:2_F oQ  
-L[K1;Xv"  
Y7p#K<y]9  
附条件认付conditional acceptance brFOQU?  
wEp/bR1=  
G'("- 9  
l9Vim9R5T  
部分认付partial acceptance   mZ5UaSG