[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。   A@2Bs5F  
会计报表statement of account |NJ}F@t/5  
P\AqpQv  
q(Hip<6p  
8eN7VT eb  
往来帐目account current 7\X$7  
lI6W$V\,  
>?I/;R.-  
/OG zt  
现在往来帐||存款额current accout &iBNO,v  
oxzq !U  
-uj3'g(;w  
Zj!Abji=O  
销货帐account sales F?BS717qS%  
u%B&WwHG  
8
vSIf+  
f@d9Hqr+l;  
共同计算帐项joint account U*\17YU6h  
G?xJv`"9iC  
ugLlI2 nJ  
s$ z2 c  
未决帐项outstanding account nZ E)_  
m*Cu-6&qd  
4-^[%&>}  
ix&'0IrX*  
贷方帐项credit account||creditor account )R &,'`\  
p0VUh!  
(%'9CfPx  
]C!?HQ{bsf  
借方帐项debit account||debtor account Ryv_1gR!  
+qy 6d7^  
WbcS: !0  
R5(T([w'  
应付帐||应付未付帐account payable >;9NtoE  
l'"'o~MC  
a <wL#Id  
?JXa~.dA  
应收帐||应收未收帐account receivable :FHA]oec1  
24B<[lSK  
h/m6)m.D  
[>Fm[5x
 
新交易||新帐new account Fe!9y2Mg  
o35fifM`  
d1G8*YO@  
r4Q|5kT*i  
未决帐||老帐old account +>tUz D  
G%:GeW  
^$NJD  
!20XsO  
现金帐cash account !
Zjq9{t\"  
U(,.D}PG  
ahGT4d`)9  
s&Yi 6:J  
流水帐running account -6C +LbV  

Mu&x_&|  
\TbVS8e^  
G%{0i20_  
暂记帐||未定帐suspense account *y]+dK&-  
7x k|+!  
6q/?-Qcy  
[Qj;/  
过期帐||延滞帐overdue account||pastdue account $NG++N  
|"Z{I3Umg  
/nQ`&q  
s\3q!A?S3  
杂项帐户sundry account m;,xmEp  
.%}+R|g  
j.|U=)E  
,hRN\Kt)p  
详细帐单||明细表detail account +!yXTC  
WNy3@+@GZ  
j-b*C2l  
vhgLcrn  
呆帐bad account 'EhBRU%  
bF-"tm  
C+N k"l9  
qoX@@xr1  
会计项目title of account ~Xv=9@,h  
`I;F$`\  
|i7a@'0)  
S Xr%kndS  
会计薄||帐薄account-book GbZ;#^S  
Q
[u6|jRt  
2A:,;~UH  
jvwwJ<K  
营业报告书||损益计算表account of budiness||business report %X1x4t]  
@g-Tk
  
i$^ZTb^  
.~D>5 JnEk  
借贷细帐||交验帐account rendered kOrl\_!z3  
u{e-G&]^;  
'%;\YD9  
=Lp7{09u  
明细帐account stated cP>o+-)  
7hw .B'7  
dcfe_EuT  
z\!K<d"Xv  
与…银行开立一户头to open an account with 5.0e~zlM-  
Dr#c)P~Wd  
Ud(`V:d  
9Kv|>#zff  
与…银行建立交易to keep account with H)(jh  
5Av=3[kh"%  
BlC <`2S  
8|g<X1H{M  
继续记帐to keep account XNH4vG |  
2N [=  
]0j9>s2|Z  
\2v"YVWw  
与…有交易to have an account with  A[N {  
 %Y nmuZ  
jLVl4h&  
{MBTP;{*~  
作成会计帐||有往来帐项to make out an account with
N_gD>6I  
A#y@`}]!'  
<i. apBH  
~N0sJ%  
清算||清理债务to make up an account vGd1w%J-  
\?fIt?  
N"7]R[*  
SZ U \i*  
清洁帐目||与…停止交易to close ones account with b1?xeG#  
zw@'vncc  
8?FueAM'  
45 >XKr.%  
结帐to close an account E,[xUz"  
>l5$9wO  
TLa]O1=Bf.  
evuZY X@  
清理未付款to ask an account||to demand an account =r.
>N\  
9J-b6,  
wIvo"|%  
bZw naM4"F  
结清差额to balance the account with H*I4xT@  
tln37vq  
_.)eL3OF  
6sfwlT  
清算to settle an account||to liquidate an account||to square an account }Fb!?['G5  
xyh.N)  
Yl cbW0'c  
LV{Q,DrP  
审查帐目||监查帐目to audit an account rSXzBi{  
pW\'ZRj  
ib6^x:HGU  
[1G^/K"  
检查帐目to examine an account ;3'N
Mk  
! NV#U  
io2)1cE&f  
&"Ux6mF-"  
转入A的帐户to charge the amount to As account bCv{1]RC2  
6=GZLpv  
HfNDD|Zz  
~p1EF;4#  
以计帐方式付款to pay on account aBuoHdg;  
D@ek9ARAq  
^C)n$L>C0  
32)tJ|m  
代理某人||为某人on ones account||on account of one ]3{0J  
<c N~jv-w$  
lEjwgk {  
256LHY|6  
为自己计算||独立帐目on ones own account =3xE:  
mB '3N;~  
1`0#HSO  
Y-!YhWsS  
由某人收益并负风险on ones account and risk||for ones account and risk $D1w5o-  
}GwVKAjP  
knp>m,w  
(t^n'V  
由某人负担for ones account||for account of one S^I,Iz+`S'  
yBpk$  
QbFHfA2Ij  
}ET,ysa  
按某人指示||列入某人帐户by order and for account of one UPU+ver  
h!@,8y[B  
OTWkUB{  
>pyj]y^3  
列入5月份帐目for May account Sb2v_o  
]$-cMX  
Z4TL6]^R  
9 ' 1B/{  
编入某中帐项下to pass to the account of||to place to the account of t:~t@4j}  
6c4&VW
  
nwI3|&  
Pz_Oe,{.I  
寄出清算书to send in an account||to send in render an account ,Z9>h[JF  
bp<^ R  
|H}sYp  
<Q< AwP  
支票薄cheque book gApoX0nrv  
+ZsX*/TOn  
5i6
hp;=  
e9pOisZ;8  
支票陈票人cheque drawer \5 pu|2u  
jF ^5}5U  
R@Y=o].2  
_cH @I?B  
持票人cheque holder hi2sec|;<  
BbOu/i|  
0*%&>  
LHCsk{3
 
不记名支票cheque to bearer||bearer cheque Fqq6^um  
|k 2"_  
n`Z"rwKmNw  
D>
L2o88  
记名支票||认人支票cheque to order XE3aXK'R  
t@oK~ Nr  
 NW9n  
7k%T<;V  
到期支票antedated cheque [U =Uo*  
z2c5m  
-4#2/GXNO  
r`\A nT?  
未到期支票postdated cheque Iry  
8y';\(;  
`b5 @}',  
A~(l{g  
保付支票certified cheque E:E4ulak  
T$4P_*  
Y(
VJbm`  
O09ke-lC  
未获兑现支票，退票returned cheque ,{eUP0]  
?kw&=T!  
ybdd;t}&1  
>-<8N-@"n  
横线支票crossed cheque
V,v[y\  
#.B"q:CW*P  
Kr`]_m  
`<"m%>  
普通横线general crossing !G5a*8]  
d5I f"8`@  
1n*W2:,z  
pY8q=Kl  
特别横线special crossing 2 +5e0/_V  
Mn:/1eY  
JOnyrks  
qf)$$qi  
空白支票blank cheque 
^}yg%+  
4A`NJ  
qAkx<u  
E N^Uki`  
失效支票，过期支票stale cheque $gle8Z-  
u~zs* qp  
N6oq90G  
G28O%jD?  
普通支票open cheque [f~N_G6I^o  
6$Q,Y}j  
tCF&OOI4`  
CDy^UQb  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4IdT '  
i=FQG WAUu  
s=I'e/"7  
xom<P+M!|  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
6X g]/FD  
wt}9B[  
g\A y`.s  
_+f+`]iM  
支票换现金||兑现to cash a cheque =;~I_)Pg1  
J<n+\F-s  
"R #k~R  
Jc4L5*Xn/  
清理票款to clear a cheque %r KK[  
vW,snxK6y&  
5m$2Ku  
sPAg)6&M  
保证兑现to certify a cheque 5__+_hO ;3  
em@EDMvI  
#:fQ.WWO  
Ft{[ae?4  
填写支票数额to fill up a cheque T".]m7!  

TTNkr`  
7J$b$P0}  
I~eSZ?$s#  
支票上划线to cross a cheque /Poet%XvRx  
)n7l'}o?+  
T>>YNaUL  
6&v?)o  
开发支票to make out a cheque 0CvsvUN@  
vy@rQC %9  
] 7;f?+  
;bu#8,  
签发支票，开立支票to draw a cheque||to issue a cheque OIb  
m,L G =s  
|V[9}E:
h  
\~rl
gxd  
透支支票to overdraw a cheque Q<tu)Qo  
1nj(hg  
~IVd vm7  
dB
CbL.!  
背书支票to endorse a cheque 6w3R '\9  
46jh-4)<  
n ?[/ufl  
]pA(K?Lbg  
请付票款||清付票款to pay a cheque||to honour a cheque u}hF8eD  
fCAiLkT,C[  
eZhPu'id\s  
2 mjV
~  
支票退票to dishonour a cheque ^:, l\Y  
&YP#M|  
e`tLR- &  
qL5I#?OMkU  
拒付支票to refuse a cheque iSRpfU  
yKagT$-  
|rRO@18dA  
< O*6T%;  
拒付支票to stop payment of a cheque pI +!92Z  
FwKj+f"  
q*jNH\|  
4fV3Ear=j  
提示要求付款to present for payment YO)$M-]>%J  
pC,o 2~%{  
4wzlJ19E(  
vEM(bT=H  
见票即付持票人payable to bearer wJb#
g0  
w^k;D,h  
Myat{OF  
{'+QH)w(  
支付指定人payable to order Rn%N&1 Ef  
Fh7'[>onw  
f},oj4P\  
0X2@CPIFf  
已过期||无效out of date||stale =tTqN+4  
|iFVh$N  
u),Qa=Wp  
1xJ TWWj-  
请给出票人R/D||refer to drawer  q}Z3?W  
iL{M+Ic  
!33#. @[  
Bc-yxjsw  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds aMARZ)V  
yj6@7@l>A  
u ]^N&2UW  
q}uHFp/J  
文字与数字不一致words and figures differ zboF 1v`  
G}@#u9  
iyZZ}
M  
ek aFN \  
支票 Vpfp}pL  
C) QKPT  
时间已过account closed ,''cNV  
9ILIEm:  
t -u|U(n
 
p_*M:P1Ma4  
更改处应加盖印章alterations require initials ! ueN|8'  
2g*
J  
d &cU*  
HJ?+A-n/  
M/D)".;  
`D( xv  
时间已过effects not cleared ~cAZB9Fa  
+ eQ e%U  
"o!{51!'  
+,+vkpL-%  
停止付款payment stopped <O?y-$~  
sH,kW|D  
MJ<Jb,D1  
$!vxVs9n  
支票毁损cheque mutilated A\rt6/  
{eJt,[Y *  
Ph&urxH@  
T&Xl'=/  
汇款||寄钱to remit||to send money ,iNv'  
n6WY&1ZE~  
:_<_[Y]1  
z_;3H,z`  
寄票供取款||支票支付to send a cheque for payment \u-0v.+|  
,?UM;^  
n>,L=wV  
4:3rc
7_ 1  
寄款人a remitter p]D]: Z}P  
x"kjs.d7[<  
{s?M*_{|  
c97{Pu  
收款人a remittee ?[TfpAtQ`  
K`}{0@ilCw  
rjt
8fN  
%U7.7dSOI;  
国外汇票foreign Bill uy_wp^  
aeyNdMk-  
#H [Bb2(j  
#BVtL :x@  
国内汇票inland Bill `Ycf]2.,$
 
M`,~ mU  
Mk<Vydds  
sRVIH A,  
跟单汇票documentary bill ' [|+aJ  
))D:8l@  
~na!@<zB{  
tbo>%kn  
空头汇票accommodation bill mM.*b@d-  
y
fQ5:X  
2A`A\19t  
[sV"ws  
原始汇票original bill })xp%<`  
&K_)#v`|  
<oKGD50#  
"eWk#/  
改写||换新票据renewed bill .9*wY0:  
:,;K>l^U  
qL6c`(0  
.JX EK  
即期汇票sight bill||bill on demand +[@z(N-h  
rVvR!"//yH  

hDP/JN8y  
1sE?YJP-  
…days after date||…days after date…日后付款 75nNh~?)\  
<tpmUA[]   
.
xzEAu;  
:Eh\NOc_O  
…months after date||…months after date…月后付款 5IOFSy`  
 ~I/@i  
:a8 YV!X  
(z7vl~D  
见票后…日付款…days after sight||…days sight (2ur5uk+  
[P zv4+  
*b *G2f^  
(@X~VACT  
见票后…月付款…months after sight||…months sight )M=ioE8`h  
3K&4i'}V  
%+ 7p lM  
bawJ$_O_  
同组票据set of bills G CRz<)1  
f:*vr['d  
eAUcv`[#p  
5Dp #u  
单张汇票sola of exchange||sole of exchange Y^Nuz/  
waX>0e  
&uP~rEJl+  
I{JU-Jk|  
远期汇票usance bill||bill at usance gM>t0)mGK  
HCK|~k  
NW~z&8L  
bQe^Px5 !.  
长期汇票long bill 5vo.[^ty  
UT~a&u  
Qjx?ri//  
i'd2[A.7I  
短期汇票short bill 4=uh h  
}(a+aHH  
z"D.Bm~]  
jR=s#Xz  
逾期汇票overdue bill j Ja$a [  
XxHx:
mi  
}:: S0l  
ob+euCuJ  
宽限日期days of grace T5urZq*R  
T0)4v-EO  
\txbhWN  
Sxjub&=  
电汇telegraphic transfer （T.T） I%|>2}-_U  
80A.<=(=.  
&`b "a!  
r&-m
=Kk$  
邮汇postal order||postal note （Am.）||post office order||money order '|;X0fD  
W\1i,ew>  
}QZQ3@  
Vcd.mE(t%  
本票promissory note （P/N） Pxn,Qw*  
Y
*_)h\f  
2r$#m*  
.CP&bJP%  
押汇负责书||押汇保证书letter of hypothecation $R<Me  
kyR*D1N&)  
TW !&p"Us+  
l & D
xg  
副保||抵押品||付属担保物collateral security }b1cLchl  
>#ZUfm{k$  
,C3,TkA]  
$mF_,|  
担保书trust receipt||letter of indemnity j}b\Z9)!  
9@Cv5L?p\  
U%0Ty|$Y  
)M2F4[vcb  
承兑||认付acceptance x8GJY~:SW  
oyo(1>  
JTi!Xu5Jq  
:qC'$dO!
 
单张承兑general acceptance |bgo;J/  
H@]MXP[_  
%`Z!4L  
P2Vg4   
有条件承兑qualified acceptance 6q 2_WX  
-G6U$  
_X?^Cy  
fhB}9i^]tg  
附条件认付conditional acceptance F;^F+H  
@k&qb!Qah  
|Ph3#^rM?  
Cu6%h>@K$  
部分认付partial acceptance   YKQr, Now