[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。   0!tw)HR%  
会计报表statement of account yx\I&\i  
;RzbPlkl  
Q<O(Ix  
/%{
Qf  
往来帐目account current U6xs '0  
N<e72x  
ym*oCfu=  
_`~\zzUZ  
现在往来帐||存款额current accout U9t-(`[j?  
0-at# r:  
:vXlni7N[M  
%1Nank!Zj  
销货帐account sales J/xbMMb   
o>j M4sk$  
RQO&F$R=  
x='T`*HD  
共同计算帐项joint account ^~DDl$NH  
lS96sjJp@  
Bm$(4  
_j sJS<21  
未决帐项outstanding account `Kb"`}`_vm  
i$gH{wn\`  
(iJ9ekB  
U-ADdOh"q  
贷方帐项credit account||creditor account jnIf(a  
O.z\ VI2f  
_eZ *_H,\  
U9(p ^  
借方帐项debit account||debtor account COc t d  
,)35V i;.  
s9[547?`  
r7Zx<c  
应付帐||应付未付帐account payable @<ILF69b  
?2n F1>1  
<HB@j}qi  
f >$V:e([  
应收帐||应收未收帐account receivable /Bs42uJ3  
%DhM}f
 
<! Z06  
_ K Ix7  
新交易||新帐new account *Y`c.n"  
$!v:@vNMs  
$_f"NE}  
yllEg9L0z  
未决帐||老帐old account 4GqwY "ja  
_?oofE:{  
I%M"I0FV  
Xy]Pmt  
现金帐cash account
Ku`u%5<  
n^iq?u  
u
3vM!  
lPZYd8  
流水帐running account wAKm]?zB>  
~-f"&@){,  
f!Mx +ky  
^`?M~e2FZ8  
暂记帐||未定帐suspense account svvl`|n%  
4A)@,t9+  
(sqI: a   
*ry}T=  
过期帐||延滞帐overdue account||pastdue account YhQ%S}  
2y5d  
mlix^P  
9>k_z&<  
杂项帐户sundry account 6wq>&P5
 
kp3%"i&hD  
BcxALRWE  
|*(
R$tX  
详细帐单||明细表detail account K_ Odu^  
%R^*MUTx  
?/q\S  
:Z&<5  
呆帐bad account ]Ns)fr6  
I
Xv9mr?H}  
):
lH  
5tl($j  
会计项目title of account .$ ]-::&  
Qs,4PPEg  
1) Nj.#)  
x|$|~6f=n  
会计薄||帐薄account-book +Ze;BKZ3  
yT-qT_.  
G^Va$ike  
~L4L|q 7  
营业报告书||损益计算表account of budiness||business report ^*"i *e  
5x"eM=  
N/78Ub  
B \LmE+a>  
借贷细帐||交验帐account rendered qLV3Y?S!L  
rXR!jZ.hi  
Y_<-.?jf  
UM<!bNz`  
明细帐account stated s_}`TejK  
I-^C6~  
-B& Nou
 
zbI|3  
与…银行开立一户头to open an account with K3k{q90   
&y&HxV  
E>iN>  
rK\9#[?x  
与…银行建立交易to keep account with >f'aW  
%j@@J\G!  
tl;b~k  
=~>g--^U  
继续记帐to keep account i1ScXKO  
sC A  
uUb`Fy9  
qKrxln/T  
与…有交易to have an account with G@txX '  
wjfq"7Q  
V8Ri2&|3  
7,zE?KG /  
作成会计帐||有往来帐项to make out an account with ~dk97Z8  
'<s5 4 Cb  
Z~].v._YV)  

OA^6l#  
清算||清理债务to make up an account "W~vSbn7  
GVhy }0|  
aS``fE;O  
]T6pH7~  
清洁帐目||与…停止交易to close ones account with JT&RaFX  
q~^!Ck+#*  
THARr#1b};  
0Py*%}r1  
结帐to close an account bz}-[W+  
<_c8F!K)T  
IdM~' Q>\  
4xH/a1&p=  
清理未付款to ask an account||to demand an account D^gS.X^  
TbaZFLr  
#qFY`fVf1  
hI9q);g  
结清差额to balance the account with )KEW`BC5T  
"8"aYD_  
B$n1k45  
!6x7^E;c  
清算to settle an account||to liquidate an account||to square an account Mo5b @ [  
l))Q/8H  
Z&79: 9=#>  
l u8*+.V  
审查帐目||监查帐目to audit an account skBD2V4  
fY6~Z BvK  
Cv}^]_`Q  
Z #T  
检查帐目to examine an account B%tWi  
I]DD5l}\  
r?IBmatK/  
XMiu}w!  
转入A的帐户to charge the amount to As account Y%eq2%  
^,#
my<{  
'y=N_/+s  
#wo *2(  
以计帐方式付款to pay on account tJybR"NQ  
#y[U2s Se  
*\(z "B  
hf^<lJh~=  
代理某人||为某人on ones account||on account of one !sSq 4K  
J/O{x  
X^Z!!KTH  
.r2*tB).  
为自己计算||独立帐目on ones own account *yaS^k\  
1`YU9?  
JXM]tV   

FJ-H ;  
由某人收益并负风险on ones account and risk||for ones account and risk &w#!
 
tc<uS%XT4^  
[:FiA?O]  
u*TC
8! n  
由某人负担for ones account||for account of one fx(h fz  
NcP/W>lN  
4(|yl^w  
tq}45{FH3  
按某人指示||列入某人帐户by order and for account of one 5nUJ9sqA  
>mai v;  
M `^[Y2 c  
P RWb6  
列入5月份帐目for May account #{vC =m73  
Rd&DH_<+^  
](A2,F 9(U  
xC,x_:R`  
编入某中帐项下to pass to the account of||to place to the account of @phVfP"M  
'gvR ?[!t  
o87kF!x  
FO5a<6
 
寄出清算书to send in an account||to send in render an account aPVzOBp  
~/]]H;;^u  
o`,~#P|  
lQ-<T<g  
支票薄cheque book B* ,)
@h  
V`1,s~"q  
-}9^$}PR  
d51'[ ?(  
支票陈票人cheque drawer &cSVOsi  
@Fb1D"!  
O=A2QykV(  
I70c,4_G  
持票人cheque holder pA6KiY&  
jYFJk&c  
R qtBz3v  
I I+y  
不记名支票cheque to bearer||bearer cheque W &IG,7tr  
m{/( 3  
#cu{AdK  
n4 /Wd?#`  
记名支票||认人支票cheque to order MLu!8dgI  

kFv*>>X`  
Q$c6l[(g  
N2v/<  
到期支票antedated cheque (4T0U5jgT  
c]PTU2BB8  
@PEFl"  
TI4Hu,rc  
未到期支票postdated cheque UX@%1W!8  
6OAs%QZ  
94rSB}b.O  
_x!idf  
保付支票certified cheque Yv5H41o"  
X0VSa{  
V4n~Z+k  
At'CT5 =  
未获兑现支票，退票returned cheque @-'a{hBR  
zj1~[$  (  
dU$VRgP/  
Y~WdN<g  
横线支票crossed cheque HIXAA?_eh=  
;=Ma+d#  
s-$Wc)l  
68Fl/   
普通横线general crossing ]JrD@ Vy  
RdYmh>c  
566!T_  
RbAl_xK
I  
特别横线special crossing X0G,tl  
}a7d(7  
BNfj0e5b  
C!j3@EZ$  
空白支票blank cheque /4
G1,T_,  
=AIFu\9#a`  
~_
\Ra%  
U.e!:f4{  
失效支票，过期支票stale cheque P `biHs8O  
srVWN:uuH  
x+X@&S  
' ;tlV u  
普通支票open cheque ?UtKu  
;@wa\H[3v2  
@dWA1tM  
Uwc%'=@  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )|~& (+Q?]  
y, l[v39  
AxH;psj  
A{+/$7vek  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sL$sj|"S  
WqeWjI.2  
T:za},-  
:Y99L)+=/  
支票换现金||兑现to cash a cheque .]v>LsbhF  
b)diYsTH  
&FXf]9 _X  
T3wTMbZ!VK  
清理票款to clear a cheque oGcgd$%ZB  
Tn7Mt7h  
o?baiOkH  
7{#p'.nc5  
保证兑现to certify a cheque w <r*&  
y\FQt];z)  
)s!A\a`vEd  
.I`>F/Sjr  
填写支票数额to fill up a cheque 5U2%X pO
 
mdc?~??8  
La ?A@SD  
q[U pP`Z%  
支票上划线to cross a cheque )I%M]K]F  
sp\6-*F  
{"p ~M7  
[<@L`ki  
开发支票to make out a cheque f#s6 'g  
7ys' [G|}r  
F'uqL+jVO  
gq('
8*S  
签发支票，开立支票to draw a cheque||to issue a cheque XRPJPwes]  
@/#G2<Vp1  
zJXZ0yRT
 
+L09^I  
透支支票to overdraw a cheque >!fTWdD^  
<aPZE6z  
D1RQkAZS  
qsj$u-xhX  
背书支票to endorse a cheque K3zY-yIco  
@1j*\gYz  
) 8xbc&
M  
jZ~girA  
请付票款||清付票款to pay a cheque||to honour a cheque nAQ[ -NbW,  
94!} Z>  
{L$$"r,  
iZ]^JPU}  
支票退票to dishonour a cheque y>C !cYB  
Yup#aeXY/  
PcsYy]Q/  
R*6TS"aL  
拒付支票to refuse a cheque *$cx7yJ  
R(}<W$(TV  
MgiW9@_(  
^qL<=UC.  
拒付支票to stop payment of a cheque BD"Dzq  
x}ZXeqt{{  
r; @
0F  
W(62.3d~}?  
提示要求付款to present for payment HDhkg-QC  
B}7j20:Z  
$bhI2%_`M  
(%6fZ  
见票即付持票人payable to bearer _E9[4%f  
F*G]Na@6D  
=o~mZ/ 7=M  
TTO8tT3[6}  
支付指定人payable to order j~bNH~3  
/Igz[P^\9  
7jw+o*;  
/\e_B6pF<  
已过期||无效out of date||stale 0<V/[$}\D  
]R~ hzo  
8A0a/ 7Lj  
U^}7DJ  
请给出票人R/D||refer to drawer l>|scs;TI  
$mT)<N ;w  
|QZ E  
y /vc\e  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n:a~=^IV  
TQ![  
a,fcK
e&B  
J<0sT=/2$  
文字与数字不一致words and figures differ `)$G}7cRUH  
+L=Xc^  
$J4)z&%dr  
|A68+(3u  
支票 LT)I ?ud  
me@`;Q3  
时间已过account closed (-J'x%2)  
{.U:Ce  
V}`ri~  
GsO(\hR6^  
更改处应加盖印章alterations require initials ;eo}/-a_Xw  
{^Q,G x(  
7`7M4  
XlXt,  
\R9izuc9  
3;jxIo$,  
时间已过effects not cleared ~[F7M{LS  
hKg +A  
cD9U^SOS  
60n>FQ<  
停止付款payment stopped *oLDy1<  
HP7~Zn)c  
HS*Y%*  
$[Ut])4 ~  
支票毁损cheque mutilated {\k }:)  
#Mk3cp^Yl  
K8&) kfyI  
- G7)Y:  
汇款||寄钱to remit||to send money 6pb~+=3n  
^?0'\
Z  
:
&n F>  
z&c}  
寄票供取款||支票支付to send a cheque for payment /]0SF_dZ  
a~R.">>$  
]H{*Z3S  
"\vQVZd-E  
寄款人a remitter 0$b4\.0>~  
e?7NW  
[jCYj0Qf8  
+BO kHXk1  
收款人a remittee `<P:ly.  
]1zud  
EUh_`R  
i`<L#6RBT  
国外汇票foreign Bill m8 _yorz  
#Muh|P]%\  
hi(e%da  
eB_r.R{  
国内汇票inland Bill $!$If( 7  
)/[L)-~y~  
!/a6;:_y  
6W
Is*$T2*  
跟单汇票documentary bill Gj%q:[r  
@
(*A<2;N  
X!ldL|Ua%  
_cC!rq U1  
空头汇票accommodation bill ai?N!RX%H  
r|]YS6  
 (~bx%  
a[z$ae7  
原始汇票original bill z`$c4p6G6  
N5`z S79W  
;; {K##^l  
GL-b})yy  
改写||换新票据renewed bill V?0IMc  
m]}U!XT  
L^Q;M,.c;  
cX4]ViXSr  
即期汇票sight bill||bill on demand (C uM*-  
0y/31 hp  
-F*vN'  
ypGt6t(;  
…days after date||…days after date…日后付款 zkq n>  
y3j"vKG  
E y9rH_  
E`@Z9k1 `  
…months after date||…months after date…月后付款 ^Z\"d#A  
34"PtWbV>  
yH43Yo#Rk  
h 6?Z  
见票后…日付款…days after sight||…days sight v.4G>00^  
$%'3w~h`  
KZcmNli&A  
@OFx nF`
 
见票后…月付款…months after sight||…months sight P zM yUv  
RjgJIVm(  
m__pQu:  
|6^%_kO!|  
同组票据set of bills Wi
!"Vcn  
#pK" ^O*!  
uifVSf*  
b5 NlL`g  
单张汇票sola of exchange||sole of exchange gJ9"$fIPc  
(dQ=i  
q{B?j%.o  
D `V.gV]  
远期汇票usance bill||bill at usance nSBhz  
|</)6r  
dT?3Q;>B?  
Gky^S#  
长期汇票long bill Suo$
wZ7J  
nP*%N|0  
t&[<Dl/L  
:{lP9%J-  
短期汇票short bill ]b sabS?  
[2Nux0g  
~Fw bi  
)$df6sq  
逾期汇票overdue bill 0%}*Zo(e+  

%OO}0OW  
p nI=
 
q-_!&kDK"  
宽限日期days of grace $7g+/3Fu^  
=Tl_~OR  
ybJwFZ80  
+`{OOp=  
电汇telegraphic transfer （T.T） 2=0HQXXrq  
~g
Mt U  
!d!u{1Y&  
|K-
`  
邮汇postal order||postal note （Am.）||post office order||money order DU]KD%kl  
sO6=w%l^  
LfFXYX^  
qz (x  
本票promissory note （P/N） 2ag8?#  
fHH  
vPz7*w  
4:N*C7P  
押汇负责书||押汇保证书letter of hypothecation !8cV."~  
IVxZ.5:L$  
~eoM 2XlW  
"opMS/a"7  
副保||抵押品||付属担保物collateral security +FqE fY4j  
[?KGLUmTAI  

"UNFB3  
)=29Hm"  
担保书trust receipt||letter of indemnity y;8&J{dd  
pWJEFm  
]- `wXi"  
}58MDpOF1  
承兑||认付acceptance [x>Ju&))$  
qa )BbK^i  
9_O4yT L  
xSK#ovH2  
单张承兑general acceptance Kob,}NgqZ  
tB,(12@W  
)(-;H|]?  
F!0iM)1o  
有条件承兑qualified acceptance tS]  
}F_c0zM  
IY#:v%U  
c:9n8skE7  
附条件认付conditional acceptance g]2L[4  
f6`GU$H  
!.$L=>:V  
_J W|3q  
部分认付partial acceptance   I

_u/