[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。   031.u<_  
会计报表statement of account b}?@syy8  
)"c]FI[}  
c>WpOZ,  
ywQ!9 \  
往来帐目account current ~)m t&   
>7(~'#x8A"  
N" Jtg@w  
V=zM5MH2  
现在往来帐||存款额current accout CWe>jlUQ  
P xVI{:Uz  
7~l  
{cyo0-9nv  
销货帐account sales EBDC'^  
QOh w  
,ORG"]_F  
>]XaUQ-  
共同计算帐项joint account 6(q`Oj  
hKzBq*cV  
$6&GAJ
e  
Ibv_D$cT  
未决帐项outstanding account D_19sN@0m  
%L\{kUam  
",aT<lw.  
! N"L`RWD  
贷方帐项credit account||creditor account Ubw!/|mi  
3e!Yu.q:  
AR+\uD=\I-  
gcW{]0%L^  
借方帐项debit account||debtor account cxP9n8CuT  
%X9:R'~sP  
M8",t{7  
DvRA2(M  
应付帐||应付未付帐account payable 6PQJgki  
T?]kF-   
LcpyW=)}"V  
!.2CAL  
应收帐||应收未收帐account receivable i^s`6:rNu  
)(?UA$"  
/,uSCITD  
ReB(T7Vk=  
新交易||新帐new account rz[uuY7  
z7t'6Fy9'  
]2xx+P#Y  
L`HH);Ozw  
未决帐||老帐old account UP~WP@0F  
Ot2zhR )  
z"s%#/#  
5}d/8tS  
现金帐cash account =ve*g&  
1 ~B<  
kuTq8p2E  
FQ_%)Ty2  
流水帐running account .n)!ZN  
m>abK@5na  
LpiHoavv  
V$-~%7@>;9  
暂记帐||未定帐suspense account fZw9zqg  
94p:|5@  
dY4k9
p8  
}o!#_N0T  
过期帐||延滞帐overdue account||pastdue account tkdBlG]!  
e$ XY\{  
n2jvXL Jq  
kY'<u  
杂项帐户sundry account 6HEqm>Yau  
OZ>)sL  
_\4`  

>2|[EZ  
详细帐单||明细表detail account 4[LLnF--  
{w |dM#  
5M<'A=  
H4}%;m%  
呆帐bad account
.0Iun+nUD  
,
TKs/-_?  
`FzYvd"N  
cD'HQ3+  
会计项目title of account PkPDVv  
"W &:j:o  
|b$>68:  
`?zg3GD_  
会计薄||帐薄account-book (b/A|hl  
{uaZ<4N.  

n*vTVt)dJ  
~|y^\U@  
营业报告书||损益计算表account of budiness||business report PJxak3  
,]PyDq6  
QQg8+{>  
&dhcKO<4  
借贷细帐||交验帐account rendered  ;~Q  
N|!MO{sB  
'%zN  
F`Dg*O  
明细帐account stated JmU<y  
3I9T|wQ-]  
^CZCZ,v  
H&w:`JYDL3  
与…银行开立一户头to open an account with lZ|L2Yg3uB  
Q0zW ]a  
YG0PxZmi  
mR{CVU  
与…银行建立交易to keep account with ,op]-CY5  
@~m=5C  
!_ CX2|  
s<[A0=LH  
继续记帐to keep account KQG-2oW  
v! 7s M  
'|vD/Qf=&  
R)0N0gH
 
与…有交易to have an account with A6Ghj{~  
IDy_L;'`*  
E,{GU  
#O2wyG)oU  
作成会计帐||有往来帐项to make out an account with S~KS9E~\  
,:D=gQ@`  
%KGq*|GUu  
2 ;JQX!  
清算||清理债务to make up an account Ye9Y^+-  
63W{U/*aao  
4p.^'2m  
]dvPx^`d{  
清洁帐目||与…停止交易to close ones account with y }\r#"Z`  
\7pipde  
A
_!QrM  
ze`1fO|%  
结帐to close an account ^_v[QV  
zVSx$6eiU  
>(X#<`  
=96
G8hlT  
清理未付款to ask an account||to demand an account f|OI`  
$}t=RW  
>~_Jq|KBB  
S_J,[#&  
结清差额to balance the account with lC0~c=?J  
'T\dkSJv;V  
et=7}K]l  
.%q$d d>>  
清算to settle an account||to liquidate an account||to square an account .*BA 1sjE  
R{HV]o|qk  
-<_QF82  
eP"`,<  
审查帐目||监查帐目to audit an account z~,mR
gc$B  
KU-'+k2s;p  
pz{'1\_+9  
bmu6@jT  
检查帐目to examine an account i[\w%(83Fi  
-"=)z/ S  
C,/O   
_a](V6  
转入A的帐户to charge the amount to As account ~.J,A\F  
*ZaaO^!  
t8QRi!\=  
H$!+A  
以计帐方式付款to pay on account GF8 -_X  
T-'~?[v  
'BY-OA#xJ  
&iNwvA%9D  
代理某人||为某人on ones account||on account of one OOnX`  
^T:gb]i'Qa  
gxwo4.,  
ad9CsvW  
为自己计算||独立帐目on ones own account #EDEYEW7  
%Tv^GP{}  
Q$~n/  
U&UKUACn"  
由某人收益并负风险on ones account and risk||for ones account and risk  B/G-Yh$E  
=7%oE[  
+L0w;wT  
F30 ]  
由某人负担for ones account||for account of one 5{d\uE%'p  
w7FoL  
.Pe9_ZH$W  
i^)WPP>4Aw  
按某人指示||列入某人帐户by order and for account of one y500Xs[c  
 %v+=;jw  
\=;uu_
v$  
=>|C~@C?  
列入5月份帐目for May account glE^t6)  
ecj7BT[mLI  
tu0aD%C  
d-
-'Rn5  
编入某中帐项下to pass to the account of||to place to the account of (u hd "  
7AwgJb hn  
m}3gZu]  
.$!{-v[  
寄出清算书to send in an account||to send in render an account fuUm}N7  
";x+1R.d  
S{#cD1>.  
yHeEobvb  
支票薄cheque book DWU`\9xA*  
0:=ZkEEeU  
!2tW$
BP^  
oH#v6{y  
支票陈票人cheque drawer D)Q)NI  
\( )#e  
+*}{`L- :  
N@x g:xr  
持票人cheque holder ?+0GfIV  
>9H@|[C  
;`dh fcU  
*|% ^0#$c  
不记名支票cheque to bearer||bearer cheque kW@,$_cK  
`.%JjsD<  
f )Z%pgB  
pZ(Fx&fy  
记名支票||认人支票cheque to order +Qxu$#  
cXnKCzSxZq  
e`K)_>^n#  
(=4W-z7  
到期支票antedated cheque @+LfQY  
*\uM.m0$
 
0d^Z uTN  
=1p8i  
未到期支票postdated cheque 52_#  
Q=uRKh  
Ge+0-I6 Ju  
+7V{ABfGl  
保付支票certified cheque Wg`AZ=t  
])DX%$f  
bFS>)
 
&HW1mNF9  
未获兑现支票，退票returned cheque ? "/ fPV-  
%+)
o'nf"U  
uC3:7  
q Zv =  
横线支票crossed cheque S8d8%R~1=h  
S=`+Ryc  
BYrZEVM9  
LQY
y;<K  
普通横线general crossing A3N]8?D  
cO2& VC  
Q/ms]Du  
qa`- * 4m  
特别横线special crossing Ycr3HLJy  
d[ >`")2)  
nlYR-.  
i':i_kU  
空白支票blank cheque RyJ 1mAC  
v1JS~uDz  
|'O[7u T  
j%
u-dr  
失效支票，过期支票stale cheque !" #9<~Q,p  
WtulTAfN  
YTQt3=1ii  
}9HmTr|  
普通支票open cheque 6lwta`2  
D4Al 3fe  
GQQ.OvEc  
IQ<MyB(  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {5r0v#;  
g"s$}5{8:  
fKC3-z
m  
!Z!g:II /  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i,A#&YDl  
1OLqL
 
RO;Bl:x4  
W7"{r)7  
支票换现金||兑现to cash a cheque
*[ #;j$m  
3f" %G\  
QxuhGA  
}8|[;Qa`y  
清理票款to clear a cheque H1GRMDNXOA  
D4eTTf
Q  
RIu~ @  
f4-a?bp  
保证兑现to certify a cheque
8dD2  
8.'#?]a  
]5~s"fnG  
?Xdak|?i  
填写支票数额to fill up a cheque BqDKT  
9a\nszwa  
G22NQ~w8  
iovfo2!hD  
支票上划线to cross a cheque dY?`f<*  
gqXS~K9t  
21s4MagC  
Sxdsv9w  
开发支票to make out a cheque DRqZ,[!+
 
7n]65].t  
8
}H1_y-g[  
mk7&<M  
签发支票，开立支票to draw a cheque||to issue a cheque } VJfJ/  
>hBxY]< \  
-jgysBw+Xb  
X[#zCM  
透支支票to overdraw a cheque *
 tCS  
y;mj^/SxK  
:m86 hBE.  
Hf'G8vW  
背书支票to endorse a cheque N#lDW~e'  
XwV'Ha  
!fBF|*/  
p!]6ll^  
请付票款||清付票款to pay a cheque||to honour a cheque {G <kA(Lm  
`1{N=!U(&  
1@u2im-O  
{`2R,Jb%S  
支票退票to dishonour a cheque bjAnaya  
GgaTn!mJt  
Zm
OfEg|h\  
OD']:  
拒付支票to refuse a cheque Ii7QJ:^  
zlR?,h-[3  
omWJJ
|b~  
G: x*BH+  
拒付支票to stop payment of a cheque qV5DW0.  
n|GaV  
q+B&orp  
M#|dIbns H  
提示要求付款to present for payment Y+ K|1r
 
=^H4Yck/5  
u?sVcD[  
olLfko4$*V  
见票即付持票人payable to bearer l L]y~u  
qfcYE=  
g$dsd^{O7  
'`1CBU$  
支付指定人payable to order ?g!V !VS2  
g$. \
  
7JSNYTH  
.9O$G2'oh  
已过期||无效out of date||stale -W,}rcj*|  
<b/~.$a'  
PRNoqi3sY  
/?'; nGq  
请给出票人R/D||refer to drawer Qr Wj>uR  
mSk5u7  
5k|9gICyd*  
sg
E-`#  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v&Kqq!DE  
RpLE 02U  
"`6n6r42  
~ ihI_q"  
文字与数字不一致words and figures differ /%lZu^  
fib}b?vk  
\QU^>23  
k
o5V9Drc  
支票 d GP*O  
!x'/9^i~v  
时间已过account closed nC{%quwh{  
) }9rwZ  
@29U@T  
.f+TZDUO  
更改处应加盖印章alterations require initials u{["50~  
qC'{;ko  
a#T]*(Yq)  
,^icPQSwc  
M:5b4$Qh<  
Ecs,$\  
时间已过effects not cleared OzC\9YeA  
JI vo_7{  
'=P7""mN5  
9)VF 1L
D  
停止付款payment stopped UwC=1g U  
G9JAcO1  
q\H[am  
i1RiGS
 
支票毁损cheque mutilated ^] kF{ o?  
sUE?v9  
C!7>1I~5  
8b0d]*q  
汇款||寄钱to remit||to send money aM4k *|H?  
``E/m<r:$  
XV^1tX>f{  
SM@QUAXO  
寄票供取款||支票支付to send a cheque for payment LY-2sa#B$-  
,!U=|c"k)  
%6_AM  
>3&O::]3  
寄款人a remitter vB+ '  
*-
xU2  
~Ch+5A;
 
fxT-j s#S  
收款人a remittee T9s2bC.z55  
~H!S,"n^,P  
\rPbK+G.  
I"KN"v^  
国外汇票foreign Bill t]Xw{)T  
)XWP\ h  
[k-+AA>:  
6S~sVUL9`  
国内汇票inland Bill MeUaTJFEB  
_SA5e3#   
;,]P=Ey  
a5w:u5  
跟单汇票documentary bill )Y)pmjZaG  
`Qqk<o  
_2N$LLbg  
O eL}EVs8=  
空头汇票accommodation bill +o9":dl  
]Zmj4vK J  
(64yg  
LQjsOo  
原始汇票original bill u,6~qQczE  
MR}Agu#LG  
!>1@HH?I\/  
%AQIGBcgL  
改写||换新票据renewed bill x.q+uU$^  
2,*M|+W~  
nMJ#<'v^!2  
-{ZWo:,r~q  
即期汇票sight bill||bill on demand B7!3-1<k>  
yiO.z  
){UcS/GI=  
%HJK;   
…days after date||…days after date…日后付款 oJfr +3I  
5L!y-3  
71\xCSI1w&  
`]W|8M  
…months after date||…months after date…月后付款 /i77  
&%-73nYw  
y99mC$"Ee`  
6R^^.tCs  
见票后…日付款…days after sight||…days sight rEF0oJ.
  
ghRVso(  
,{ mCf^  


o>VVsH  
见票后…月付款…months after sight||…months sight bcYF\@};  
Bi{$@n&?f  
YD7Oao4:o  

v\{!THCSh  
同组票据set of bills ^f(@gS}?  
K1T4cUo  
y`=]T>X&x  
\P6$mh\T  
单张汇票sola of exchange||sole of exchange 0vw4?>Jf@  
@<x*.8  
pfI"36 ]F  
aca=yDs2  
远期汇票usance bill||bill at usance *Em,*!  
*I0T{~  
R~6$oeWAw  
.;N1N^  
长期汇票long bill pJtex^{!:  
1 9CK+;b  
>m$ 1+30X  
.Fp4: e  
短期汇票short bill >=-(UA  
J7g8D{4  
t )}scf&^x  
KGFv"u{  
逾期汇票overdue bill .P"D  
@
 rc{SB  
PGoh1Uu  
uu>Pkfo  
宽限日期days of grace )'+8}T]xQ  
k-^mIJo}  
RtM8yar+sn  
;67x0)kn  
电汇telegraphic transfer （T.T） (:
>,u*x%  
W}mn}gTQ  
3zc
U%*  
W*I(f]8:y`  
邮汇postal order||postal note （Am.）||post office order||money order |0f>aZ  
D1=((`v '  
pWJFz-  
K42K!8$  
本票promissory note （P/N） (O(}p~s
 
I<6P;  
7x%R:^*4  
#$8%
w  
押汇负责书||押汇保证书letter of hypothecation JAem0 jPC8  
/$p6'1P8  
[UWdW  
%#xaA'? [  
副保||抵押品||付属担保物collateral security 7V!*NBsl  
b?lD(fa&  
z)r=+ -  
{C N~S*m  
担保书trust receipt||letter of indemnity SSWP~ t  
lSVp%0jR  

_v> }_S  
=E#%'/ A;c  
承兑||认付acceptance 6"&6`f  
}%{LJ}\Px  
"4{LN}`  
x#xFh0CA  
单张承兑general acceptance `ux{;4q  
Ku}Z  
EWkLXU6t  
_8F`cuyW  
有条件承兑qualified acceptance ORJIo
   

po2 !  
.ufTQ?Fe  
S]Mw#O|  
附条件认付conditional acceptance `n@*{J8  
|8l<$J  
'6cWS'9"  
!C3MFm{B  
部分认付partial acceptance   SVh 7zh