[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。   \]p[DYBY#  
会计报表statement of account k/#321Z  
F,$ypGr  
0VlB7oF  
P'CDV3+  
往来帐目account current 2/G`ej!*  
`n`aA)|<  
5Og=`T
 
-MH~1Tw6Z  
现在往来帐||存款额current accout dpcFS0  
wWUt44:0O  
gJI(d6  
Mhj.3nN  
销货帐account sales #Q_ d  
yBwCFn.uP-  
[n;GP@A]R  
i_
qR&X  
共同计算帐项joint account G~Mxh,aD$>  
N2S7=`5/T  
q6 Rr?  
x3?:"D2  
未决帐项outstanding account 6(.]TEu0  
sa>}wz<o  
C
Ejf&n  
)o@-h85";  
贷方帐项credit account||creditor account k'$
UA$2d  
$X:r&7t+Q[  
 d365{  
4^rO K  
借方帐项debit account||debtor account QO%#.s  
-&\?Q_6  
#}{1>g{sXt  
H-aSLc  
应付帐||应付未付帐account payable ^qlfdf  
5PU$D`7it  
~kAen  
^l"  
应收帐||应收未收帐account receivable G_UxR9Qo  
Ss~dK-{e7  
}28,fb /  
.TTXg,8#D  
新交易||新帐new account
r% ]^(  
c fEi
]  
]ZOzqh_0C  
O*7Gl G  
未决帐||老帐old account Pq:GvM`  
:. ja~Q  
m;"i4!  
5+[`x']l  
现金帐cash account s&7,gWy}BE  
qc-4;m o  
'cx&:s  
'YcoF;&[C  
流水帐running account $' 2yPoR  
| Djgm7$*  
`II/nv0jn  
<U ?_-0  
暂记帐||未定帐suspense account a:(.{z?nM  
ch%-Cg~%  
y-iu Ozq4  
-gpF%g`H  
过期帐||延滞帐overdue account||pastdue account ITu6m<V  
K;wd2/
jmJ  
Iq-+X3i  
<"" fJ`7  
杂项帐户sundry account HjO-6F#s  
StP7t  
>dW~o_u'QN  
6(`Bl$M9  
详细帐单||明细表detail account aBO%qmtt  
^&W(|R-,J&  
q! +?  
;(0E#hGN  
呆帐bad account 2vit{  
k2xOu9ncEj  
:u7y k@  
| \OG9{q  
会计项目title of account Lit@ m2{\  
D:gskK+o6M  
iJza zQ  
'o#ve72z1  
会计薄||帐薄account-book 9*+%Qt,{B  
 De>'  
rN'')n/ F  
q+/c+u?=^  
营业报告书||损益计算表account of budiness||business report wh\J)pA1  
#O<2wMb2<  
:Z @!*F  
7
2gQ<Si  
借贷细帐||交验帐account rendered B!=JRfT  
,h
'
q}5  
[4qx+y pT  
?2b*FQe  
明细帐account stated <MlRy%3Z  
:dtX^
IT  
c8cV{}7Kb  
j7vp@l6`L  
与…银行开立一户头to open an account with ]8|cVGMa  
H h4G3h0  
S0_#h)  
g9fS|T  
与…银行建立交易to keep account with \@6nRs8b|N  
A d0dg2Gw  
L,&R0gxi  
LeA=*+zP[  
继续记帐to keep account yB&+2  
W ?a2P6mAh  
HCh;Xi  
2l)J,z  
与…有交易to have an account with GT[,[l  
b5
hJaXJN  
qsjT o@A  
&^C<J  
作成会计帐||有往来帐项to make out an account with . m Dh9
V5  
Fg3VD(D^U  
Zc"Vf]:  
7a@%^G @!  
清算||清理债务to make up an account ?=:wIMV  
h &3*O[`  
KgtMrT5<q  
-9XB.)\#  
清洁帐目||与…停止交易to close ones account with CKShz]1  
-e"~UDq`  
D-7PO3F:F  
FE+Y#  
结帐to close an account ;}!hgyq  
Yx21~:9}  
pA(B~9WQ  
M+<xX)   
清理未付款to ask an account||to demand an account 8Wn;U!qT  
|=C&JA  
bWN%dn$$M  
|wASeZMO2  
结清差额to balance the account with {*V CR  
9o<}*L  
W\s ]qsLS  
-@49Zh2'  
清算to settle an account||to liquidate an account||to square an account >uS?Nz5/  
0n25{N  
E5d?toZ,8"  
Y6T1_XG  
审查帐目||监查帐目to audit an account jtdhdA  
!`8WNY?K  
xjHOrr OQ  
74VN3m  
检查帐目to examine an account q2* G86  
2
ZMYA=[!  
-LF0%G  
c+PT"/3
  
转入A的帐户to charge the amount to As account :3k&[W*  
@SREyq C4  
ITj0u&H:  
Mg H,"G  
以计帐方式付款to pay on account z4f\0uQ
 
6Q<^,`/T  

h+e Oe}  
(fmcWHs  
代理某人||为某人on ones account||on account of one ]C|Zs=5  
T+z]ztO  
2|vArRKt  
[
h "*>J{  
为自己计算||独立帐目on ones own account ViV"+b#gu  
PI>PEge!&  
D9H(kk  
lv_|ws  
由某人收益并负风险on ones account and risk||for ones account and risk [6@{^  
S<
"M5e  
q\Cg2[nn2  
Ekx3GM_]  
由某人负担for ones account||for account of one ]3@6o*R;  
E#t;G:+A  
RZm}%6##ZC  
IUco 8  
按某人指示||列入某人帐户by order and for account of one yT Pi/=G  
-TKS`,#  
p F\~T>  
<rUH\z5cP  
列入5月份帐目for May account lWS@<j  
f,9jK9/$  
4`F(RweGx  
`Tt}:9/3  
编入某中帐项下to pass to the account of||to place to the account of [%(}e1T(  
cstSLXD  
o:kiIZ]  
%u\Oj \8U  
寄出清算书to send in an account||to send in render an account \|20E51B[  
SVsLu2tVY  
]>fAV(ix  
9] /xAsD  
支票薄cheque book kCkSu-  
$mvcqn;  
Xz)UH<  
w=EUwt  
支票陈票人cheque drawer zx"'WM *  
DA)+)PhY7K  
D"o}XTH  
fUQuEh5_  
持票人cheque holder ~[|&)}q  
=[%ge{,t  
":E^&yQ  
OE87&Cl"{t  
不记名支票cheque to bearer||bearer cheque :0 ,q>w  
j.Ro(0%  
OjxaA[$  
;-p1z% u  
记名支票||认人支票cheque to order ' uvTOgP,  
O9OD[VZk  
yM$@*od  
DQ7+  
到期支票antedated cheque n:JWu0 ,h  
9"m
OjL  
K#bdb  
j-wSsjLk  
未到期支票postdated cheque RAMkTS  
:uhU<H<,f  
Wbo{v r[2+  
cIqk=_]  
保付支票certified cheque s%h|>l[lKT  

/]H6'  
.kpL?_  
%H=d_Nm{  
未获兑现支票，退票returned cheque JmDi{B?  
1iWo*+5  
)N[9r{3  
~!( (?8"  
横线支票crossed cheque q$)$?"  
([~9v@+  
W.OcmA>x  
>hqev-   
普通横线general crossing AR9D;YfR~  
tfzIem  
y]
|H rx  
e?W-vi%  
特别横线special crossing 4yhan/zA  
m0xL'g6F  
~B!O X  
aRSGI ja<L  
空白支票blank cheque uC{qaMQ  
.!uXhF'  
z%xWP&3%"  
/Qh  
失效支票，过期支票stale cheque Oax*3TD  
[J0f:&7\  
"YU<CO;4VV  
yWI30hW  
普通支票open cheque i}cqV B?r  
D$C >ZF  
H;('h#=cD  
USgZ%x
k2  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z~[:@mGl  
/.1c<!  
l1(6*+  
BJGL &N  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YyOPgF] M  
*|)a@VL  
~>C@n'\lv  
}j=UO*|  
支票换现金||兑现to cash a cheque ? yL3XB>  
O@*7O~ eO  
><<(6  
Z(Styn/x  
清理票款to clear a cheque S0,q@LV  
cd_\?7  
Z) nB  

ODvlix  
保证兑现to certify a cheque k'O^HMAn!  
b1rW0}A  
W5C8$Bqm  
UC3&:aQ!  
填写支票数额to fill up a cheque OIi8x? .~]  
ckn0I  
#G</RYM~m  
_=,\uIrk  
支票上划线to cross a cheque F"p7&e\W|l  
gcS?r :  
jA<(#lm;  
Q7<%_a  
开发支票to make out a cheque Xe;Eu  
w'Y(doY,  

K1`Z}k_p.  
\X3Q,\H @  
签发支票，开立支票to draw a cheque||to issue a cheque L7kNQ/  
.h({P#QT  
;Fo%R$y  
G =`-w  
透支支票to overdraw a cheque i}&& rr  
Z;=h=  
Zv[D{  
\
<e?  
背书支票to endorse a cheque &,v-AL$:Q  
++9?LH4S4  
W=E+/ZvPt  
\[\4= !
v  
请付票款||清付票款to pay a cheque||to honour a cheque G909R
>  
r4YiXss  
aPU.fER  
|}^me7C,[  
支票退票to dishonour a cheque I{bDa'rX  

$,Eb(
j  
D.[h`Hkc  
I |PEC-(  
拒付支票to refuse a cheque ON(OYXj  
Dx)>`yJk$;  
n8pvzlj1  
ppm=o4`s[  
拒付支票to stop payment of a cheque <v=$A]K  
x3>ZO.Q  
$C gl$A  
^"dVz.  
提示要求付款to present for payment Q,ezAE  
8+f{ /  
}nEa9h  
^_4e^D]P"  
见票即付持票人payable to bearer y ;/T.W9!  
f-.
dL  
enC/@){~  
v 9 ,<2  
支付指定人payable to order hQeGr2gMq  
Ie<H4G5Vh  
jj,CBNo(  
~mF^t7n]  
已过期||无效out of date||stale #r|qitL3  
bIXudE[8zq  
`w6*(t:T  
DX2_}|$!  
请给出票人R/D||refer to drawer ]Cc3}+(s  
n1!}d%:  
P,Z K  
f};RtRo2  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (U{,D1?  
elqm/u  
AZ9;6Df  
QkF B\v  
文字与数字不一致words and figures differ /~(T[\E<  
oW5Ov  
?v z[Zi  
%jE0Z4\  
支票 .Ei#mG-=}&  
+`J~c|(  
时间已过account closed !V'~<&   
K/YXLR
+  
{e+}jZ[L  
G$^u2wz.  
更改处应加盖印章alterations require initials /n2qW.qJ>  
{X\%7Zef+  
Ia[4P8Z  
)krBjF.$  
sv.?C pE  
s||c#+j"8  
时间已过effects not cleared d[\$a4G+  
!
b"2]Qv  
%{|67h  
LE|DMz|J  
停止付款payment stopped _,<@II   
{ v [  
~eZ]LW])  
,bxGd!&{Q  
支票毁损cheque mutilated `Hx JE"/  
"C.cU  
xr Zzfg  
R0#'t+7^  
汇款||寄钱to remit||to send money 0;L.h|R T(  
S l
`F`  
o? g9Grk  
ri2`M\;gt  
寄票供取款||支票支付to send a cheque for payment uhm3}mWv  
=E$B0^_2RC  

/M@[ 8  
*=}\cw\A  
寄款人a remitter ei82pLM z  
*7w,o?
l  
9'=ZxV  
"$nff=]  
收款人a remittee :'4",  
":_~(?1+  
M1q_gHA  
8Sk$o.Gy  
国外汇票foreign Bill <c&Nm _)  
&u4;A[-R  
uqM=/T^A  
[V E>{4]W  
国内汇票inland Bill Ck:+F+7_v  
rhDiIO_  
Eq=j+ch7  
Ie[DTy  
跟单汇票documentary bill k#n%at.g  
#l 6QE=:  
[a!)w@I:  
=PjxMC._  
空头汇票accommodation bill n}dLf g*  

$q##Tys  
HF<h-gX  
q $=[ v  
原始汇票original bill wg4Ol*y'  
1pz-jo,2'  
 (F&o!W  
r3+   
改写||换新票据renewed bill
P7epBWqDP  
3$9V4v@2  
RBLOc$2  
y"|gC!V}  
即期汇票sight bill||bill on demand X.V4YmZ-;  
Js&.p9S2  
/bF>cpM  
>uxAti\  
…days after date||…days after date…日后付款 !ou;yE&<,  
c=D~hzN  
l(HxZlHr  
r&_e3#]*  
…months after date||…months after date…月后付款 s`|KT&r  
VV/aec8  
k3T374t1b  
<cFj-Y
s(T  
见票后…日付款…days after sight||…days sight ~|S}$|Mi50  
}S;A%gYm  
]QQeUxi  
>=86*U~  
见票后…月付款…months after sight||…months sight lHFk~Qp[  
kz G W/  
x->+wJm@s  
X6j:TF  
同组票据set of bills pjma < ^|F  
Fw8b^ew  
,'n`]@0?\  
@p@b6iLpO  
单张汇票sola of exchange||sole of exchange 4Ik'beZqK  
rl x6a@MiD  
Fd<eh(g9P  
n7|,b- <  
远期汇票usance bill||bill at usance +~sqv?8  
z3{Cp:Mn  
<O.|pJus  
C#B|^A_  
长期汇票long bill o+Mc%O Z  
fX2OH)6U  
W![~"7?  
x.sC015Id  
短期汇票short bill EeGTBVms  
{B4.G8%Z  
O Q$C#:?  
}qR6=J+Dx  
逾期汇票overdue bill <*9(m  
yY]E~  
Pj_*,L`mZ  
5}b)W>3@`  
宽限日期days of grace xz~Y
%Y|Z  
q8HnPXV  
'hFL`F*  
e-%q!F(Bf  
电汇telegraphic transfer （T.T） VB`% u=  
SXC 7LJm<g  
x<7?  
Cu_-QE  
邮汇postal order||postal note （Am.）||post office order||money order IG:2<G  
_h
6c[*  
Xpt9$=d  
HA[7)T N1E  
本票promissory note （P/N） 50`|#zF^#  
j<R&?*  
t*)!BZ  
fe8hgTP|  
押汇负责书||押汇保证书letter of hypothecation >s )L(DHa"  
!N!AO(Z  
zFQm3!.  
=\mJ5v"hA  
副保||抵押品||付属担保物collateral security $R+rB;=a
!  
lPrAx0m13%  
9aX!<Z  
:98:U~d1  
担保书trust receipt||letter of indemnity O<ybiPR  
6J">@+  
~SmFDg$/m  
R}IuMMx  
承兑||认付acceptance ~Orz<%k.  
;/kmV~KG  
ig .  
+1@'2w{  
单张承兑general acceptance '4,IGxIq  
dK0 H.|  
IVa6?f6H_  
Z[0/x.pp$  
有条件承兑qualified acceptance r8!pk~R5]  
- P"  
&|#,Bsk"@  
6{0MprY  
附条件认付conditional acceptance 4#:C t* f  
z`NJelcuz\  
B@#vS=g  
U3{4GmrT  
部分认付partial acceptance   EWY'E;0@5