[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。   zJq~!#pZ  
会计报表statement of account >8 ~.wXyoC  
D$w6V  
m~iXl,r  
8}I$'x  
往来帐目account current ISYXH9V  
[g7L&`f9  
]~Rho_mq#  
&|s
0P   
现在往来帐||存款额current accout K^ vIUZ>  
m(r,Acy6  
r<9Iof4  
u4t7Ie*Q  
销货帐account sales 1T"`vtR  
S5gyr&dm  
ef8s<5"4  
%R}qg6dL  
共同计算帐项joint account 8r*E-akuyr  
d`QN^)F0#  
w#ZoZZ wh  
]i|h(>QWP  
未决帐项outstanding account sQYkQ81  
J?*1*h   
vNyf64)  
!{ y@od@T  
贷方帐项credit account||creditor account tIWmp30S  
ux=w!y;}  
()Y~Q(5ji  
"|x^|n8i  
借方帐项debit account||debtor account e),q0%5  
X:A^<L ~  

h=W:^@G  
R|6Cv3:  
应付帐||应付未付帐account payable (of#(I[
m7  
{kA0z2Fe
 
KI.q@zO6|  
{0[tNth'h  
应收帐||应收未收帐account receivable ,kyJAju>  
t;|@ o\  
R4[N:~Z$|  
+KF^Z$I  
新交易||新帐new account tP:lP#9  
` )/vq-9  
^P[e1?SZG  
hwPw]Ln/  
未决帐||老帐old account r)Ma3FL0;  
3(="YbZ  
e6`Jbu+J<f  
=J18eH!]  
现金帐cash account wy<\Tg^J  
 e2AX0(  
*^\Ef4Lh  
+! ]zA4x  
流水帐running account x,'(5*  
> $O]Eu!  
OTvPUkp*
 
+vw\y  
暂记帐||未定帐suspense account 4svBzZd r  
XD!W: uvb  
_:ReN_0  
`}D,5^9]  
过期帐||延滞帐overdue account||pastdue account c/:b.>W  
;o 6lf_  
$By<$  
rF3wx.  
杂项帐户sundry account /,BD#|  
OyU5DoDz1  
y;4OY  
9Uh"iM B  
详细帐单||明细表detail account ]vz%iv_  
vt/x ,Y  
v3*_9e  
,L|%"K]yM  
呆帐bad account ML}J\7R  
.Hescg/S  
2%
MC
Yn  
DRSr%d   
会计项目title of account ]RwpX ^ 1  
E7WK (  
<kfnpB=  
DMAIM|h  
会计薄||帐薄account-book {yB s7[Wn  
kS%Ydy#:'  
aFl;BhM  
L\37xJo  
营业报告书||损益计算表account of budiness||business report T tfo^ksw  
xI{)6t$`  
J9..P&c\  
JL`-0P<M  
借贷细帐||交验帐account rendered v|Pv 03%?7  
\J4L:.`qS  
uY{|szC^2  
G?9"Y%  
明细帐account stated 2pZXZ  
9G9t" {  
'HO$C,1]  
ww)<E`eGi  
与…银行开立一户头to open an account with gLb`p
Co/  
*o]L|Vu  
!({}( !P .  
2my_;!6T[  
与…银行建立交易to keep account with Z EQ@IS:Y  
XP`Nf)3{Yd  
b k~(^!R  
k}S :RK  
继续记帐to keep account _aq8@E~  
@g|v
;B|{  
^Xz@`_I  
Juo^,  
与…有交易to have an account with w3N[
9w?1  
gBd] B03  
O8f?; ]  
ov|d^)'  
作成会计帐||有往来帐项to make out an account with 3D6RLu
  
r^2p*nr}  
Dxtp2wu%t  
pk>^?MO  
清算||清理债务to make up an account q~rEq%tk  
6 [k\@&V-  
M|VyV(f  
f<GhkDPm>?  
清洁帐目||与…停止交易to close ones account with &g#@3e1>  
<:_wbVn-  
cv8L-Z>x.=  
C=-=_>Q,L<  
结帐to close an account SP@ >vl+;  
GL&y@6  
8bxfj<O,  
L]yS[UN$  
清理未付款to ask an account||to demand an account fA F1"4f  
/pm]BC  
x;w6na  
_ "E$v&_  
结清差额to balance the account with 5CuuG<0  
I
g $(3p  
Y&`=jDI  
85>05?  
清算to settle an account||to liquidate an account||to square an account ht|z<XJ  
57aXQ8u{  
r=Gks=NX"  
~Cbc<[}  
审查帐目||监查帐目to audit an account  vx\r!]  
1f%1*L0>@  
w}L]X1#sF  
z__E Yh  
检查帐目to examine an account JELTou  
$yN{-T"  
w2Us!<x  
LI'6R=  
转入A的帐户to charge the amount to As account  Fiv3 {.  
-M~8{buxv  
m&xW6!x  
H-WJp<_  
以计帐方式付款to pay on account Y5f1lUT  
SII;n2[Z e  
^/)^7\@  
]Gzm^6v  
代理某人||为某人on ones account||on account of one i6R~`0>Q  
Ac96 [  
B#exHf8  
7X`l&7IXP  
为自己计算||独立帐目on ones own account e%@'5k\SK  
9"NF/)_  
EH$1fv E  
+j#+8Ze  
由某人收益并负风险on ones account and risk||for ones account and risk 6O|@xvg  
i% w3/m  
w+C7BPV&  
j1^I+j)  
由某人负担for ones account||for account of one iyA'#bE-  
*7:>EP  
s0\X ^  
R}
'bP  
按某人指示||列入某人帐户by order and for account of one 0[
A[U_b  
6rh5h:  
B%
" d~5Y  
Bu#E9hJFvA  
列入5月份帐目for May account kv]~'Srk  
2-&k^Gl!:  
\@WDV  
-mAUo;O  
编入某中帐项下to pass to the account of||to place to the account of //* fSF
 
SlgN&{Bk  
bT\1>  
6TYY UM"&  
寄出清算书to send in an account||to send in render an account *,3SGcYdJj  
"&%I)e
^  
jDKO
} bQ  
={_C&57N1  
支票薄cheque book ;l4[%xld  

+vvv[  
R_(tjkT  
 ;ZH3{  
支票陈票人cheque drawer 6{
x(.=  
d^Inb!%w  
5*E]ETo@R  
1cx
rH+N  
持票人cheque holder wL;lQ&  
YT8vP~  
F FV `P  
4F)-"ck  
不记名支票cheque to bearer||bearer cheque :S.9eFfa  
a,xycX:U  
5)FJ :1-  
34z"Pm   
记名支票||认人支票cheque to order J3,fk)  
\Npxv  
~kQA7;`j$  
Vc_'hz]Z  
到期支票antedated cheque 8
?J&`e/  
9G9fDG#F\I  
%Qc La//  
`rgn<I"  
未到期支票postdated cheque |s'Po^Sy  
t=|evOz]  
4 K!JQ|9  
l%[EXZ  
保付支票certified cheque Q7*SE%H  
}&/o'w2wY  
rv&<{@AS~  
I2TaT(e\  
未获兑现支票，退票returned cheque tro7Di2Q  
yXz*5W_0D  
p qfUW+>  
cimp/n"  
横线支票crossed cheque yGWxpzmRS  
IHe/xQ@  
4NGA/ G  
[ad@*KFxy3  
普通横线general crossing *;1,5L  
_I:~@  
^?U!pq-`  
txW{7+,  
特别横线special crossing W=vG$  
)#P; x"  
~R_ztD+C(  
|s"nM<ZNZ  
空白支票blank cheque  UmNa[s  
GKOD/,  
E^QlJ8  
,u!*2cWN  
失效支票，过期支票stale cheque |rJ=Ksc
 
y&Mr=5:y  
Du`JaJI  
I Y2)?"A  
普通支票open cheque kgnmGuka  
hn^<;av=  
#1`-*.u  
)0ea+ib  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &S( .GdEf  
PUF/#ck  
bvS(@  
Zw
*v  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]DOX?qI i  
{. 2k6_1[  
Y<mej][  
=; ^%(%Y{m  
支票换现金||兑现to cash a cheque 3^R&:|,  
p<zSJLN  
Qy.w=80kf  
33#0J$j7  
清理票款to clear a cheque i 7_ _  
[onGNq?#  
(5R?#vj  
|UK}  
保证兑现to certify a cheque [ JpKSTg[
 
lL{5SH<Q  
y=`2\L" O  
{U!8|(  
填写支票数额to fill up a cheque <%maDM^_\(  
3D`YZ#M  
9/hrjItV  
])L A42|  
支票上划线to cross a cheque 
9A}# 6  
F">
Qpgt  
?*E'^~,H)  
l7W 6qNB  
开发支票to make out a cheque 0o+6Q8q  
}D7I3]2>  
jgbLN/_{  
wS4.8iJ  
签发支票，开立支票to draw a cheque||to issue a cheque (@t(?Js  
zoOaVV&1  
}RmU%IYc  
<4_X P.N  
透支支票to overdraw a cheque C!Rs^/  
>+
]_5qc  
I 6<*X  
+w.JpbQ&  
背书支票to endorse a cheque p$
h4u_  
lmfi  
#Yr9AVr}K  
&m|wH4\  
请付票款||清付票款to pay a cheque||to honour a cheque }&n<uUDH  
Eve.QAl|  
Hz.(qW">5*  
Z7_m)@%;kk  
支票退票to dishonour a cheque *tgnYa[l  
3~}uqaGt  
Ytz)d/3T  
h&Efg  
拒付支票to refuse a cheque Svc|0Ad&  
IG|X!l  
F'B8v3  
2_zp:v  
拒付支票to stop payment of a cheque ZJwrLV  
0TGLM#{  
XVKfl3'%  
QAvir%Y9Q  
提示要求付款to present for payment %kB8'a3  
\RvvHty-V  
!1q 9+e  
GlbySD@
 
见票即付持票人payable to bearer q~3,yyu  
u>TZt]h8  
0%m)@ukb  
epU:  
支付指定人payable to order \8<BLmf4U  
gF$V$cU  
{@tv>!WW  
[k6nW:C
 
已过期||无效out of date||stale q|Qk2M  
&_"]5/"(  
WHjUR0NZ  
yil[gPy4B  
请给出票人R/D||refer to drawer KuMF^0V%c  
)('%R|$ /  
!<SA6m#  
SQqD:{#g"  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1RK=,Wx  
);Z1a&K5k  
M-[$L XR  
^4,
a8`
  
文字与数字不一致words and figures differ sVJ!FC  
B<~ NS)w  
#m[|2R  
L+CyQq  
支票 Ti'}MC+0  
nWMmna.5  
时间已过account closed 9nH?l{As  
*,Za6.=  
^NX"sM0g  
2n `S5(
V  
更改处应加盖印章alterations require initials W2z*91$  
%K>.l h@  
#{=;NuP  
lWqrU1 Sjl  
tl><"6AIP  
"dI;  
时间已过effects not cleared |i ZfYi&^  
aBNZdX]vzO  
\[jq4`\$  
8Goh4T H  
停止付款payment stopped j Lpc Zb,  
Rr!Y3)f;  
L5qwWvbT  
LrATSq@  
支票毁损cheque mutilated ?c7*_<W 5  
4E+hRKuo ,  
}J7zTj~{  
' 4ER00  
汇款||寄钱to remit||to send money G 2mX ;  
!}4MN:r  
Gkp<o  
$2u 'N:o  
寄票供取款||支票支付to send a cheque for payment kdn'6>\  
b*FC\:\  
"h|'}7p  
.VkbYK  
寄款人a remitter >-O/U5<!  
fm^@i;D  
mWyqG*-Hb  
#?XQ7Im  
收款人a remittee g7&9"  
0 s70r  
h68]=KyK  
hAm`NJMSO  
国外汇票foreign Bill WyZL9K{?  
XEdzpkB  
|gsE2vV  
r YF #^  
国内汇票inland Bill JXw^/Y$  
sYdRh?Hq  
J@OB`2?Zv  
@c~)W8  
跟单汇票documentary bill h(F<h_  
:Dd$i_3=  
5r?m&28X  
TuW/N L|  
空头汇票accommodation bill Z(9u<  
J!5v~<v?-  
YG8>czC  
iR\Hv'|  
原始汇票original bill [2dn\z28  
M{$j  
7^M9qTEHp  
VL[kJi   
改写||换新票据renewed bill ru`U'  
VOr1  
ay %KE=*v  
4]/7 )x?R  
即期汇票sight bill||bill on demand ,&d@O>$E:  
[y0O{,lI  
>+mD$:L  
<BW[1h1k5_  
…days after date||…days after date…日后付款 [j"9rO" +  
q|%(3,)ig  
8v7
1e>  
1&/FG(*/  
…months after date||…months after date…月后付款 fi+R2p~vs  
6O@J7P  
.7 asW(  
3&x-}y~sg  
见票后…日付款…days after sight||…days sight k@ K
7yK  
:0/q5_ t  
.^bft P\  
\3Q&~j  
见票后…月付款…months after sight||…months sight Q.Aw2  
WsFk:h'r  
U;n*j3wT  
vfNAs>Xg"  
同组票据set of bills fGv#s X  
|8bq>01~  
$HG}[XD?  
x'zBK0i  
单张汇票sola of exchange||sole of exchange BI:k
#jO!  
NjE</Empb%  
QW_agm  
&vovA} F  
远期汇票usance bill||bill at usance f,z P*  
"Pl9nE  
O'GG Ti]e  
,+;:3gRk9  
长期汇票long bill {"vkji>  
o&hIHfZri  
h8G5GRD  
@h?shW=^  
短期汇票short bill 3M0+
"l(X  
S?{/hy  
9e U[*S  
E1&b#TE6O  
逾期汇票overdue bill `imWc"'Ej  
gq"k<C0  
lZ&]|*>  
+uWYK9  
宽限日期days of grace y[@\j9Hq  
^+SkCO  
^Cv^yTj;&  
*[eL~oN.c  
电汇telegraphic transfer （T.T） j%V["?)  
U6[ang'l  
$3X-rjQtW  
-;;Z 'NM;8  
邮汇postal order||postal note （Am.）||post office order||money order rC_*sx r^  
YHV-|UNF  
Q/I)V2a1i  
INSkgOo  
本票promissory note （P/N） P%Ay3cR+E  
+KEkmXZ  
fQnwy!-\  
^")F7`PF  
押汇负责书||押汇保证书letter of hypothecation $[@0^IJq=K  
I1U7.CT  
qP*}.Sqk7  
dz#5
q-r  
副保||抵押品||付属担保物collateral security /cFzotr"9  
+~nzii3  
ExHAY|UA  
(IbW;bV  
担保书trust receipt||letter of indemnity B6}FIg)  
K3GSOD>  
aH_6s4+:  
I/x iT  
承兑||认付acceptance (/" &  
EA<}[4#jS  
$\a5&1rl  
S06Hs~>Y  
单张承兑general acceptance 1U\$iy8}  
c:M$m3Cs?  
^]p  
M~6@20$oW  
有条件承兑qualified acceptance FZpKFsPx  
io4A>>W==/  
 PWgDFL?  

VY 1vXM3y  
附条件认付conditional acceptance FdOFE.l  
(3,.3)%`  
|`yZ IY_  
O,V9R rG  
部分认付partial acceptance   B`#h{)[