[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。   43pe6 ^.  
会计报表statement of account ^$50[  
"(3u)o9  
PJcfiRa'jQ  
1$8@CT^m  
往来帐目account current MoE&)~0u&  
Z4EmRa30 p  
4Wp5[(bg  
NNF"si\FE  
现在往来帐||存款额current accout 59O-"Sc[  
puJB&u"4L  
#]x3
(}3W  
mUbm3JIjJ  
销货帐account sales D3yTN"  
g"Y_!)X  
a3>/B$pE  
K J\kR  
共同计算帐项joint account QXZyiJX}  
ov,|`FdU^T  
[Q0V5P~Q'  
1vxRhS&FY  
未决帐项outstanding account J\r\_P@;c  
~g\~x  
c3O/#*  
H.m]Dm,z  
贷方帐项credit account||creditor account H; NV?CD  
X58U>4a  
pY`$k#5  
\ dFE.4  
借方帐项debit account||debtor account }! EVf
 
RbX9PF"|+  
RkE)2q[5  
Z-Uu/GjB  
应付帐||应付未付帐account payable W!wof-1  
]*#i_dho7  
Ifn|wrx;g  
wX0D^)NtF  
应收帐||应收未收帐account receivable Tb$))O}  
hO]F\0+  
7a1 o#O  
0+e=s0s.  
新交易||新帐new account [zx|3wWAX-  
F(yR\)!C  
&t^*0/~  
:$$~$P  
未决帐||老帐old account T82 `-bZ  
V 9Qt;]mQ  
8f9wUPr  
vN'+5*Cgy6  
现金帐cash account az F!V  
o]q ~sJVk6  
. vb##D  
uQIPnd(V  
流水帐running account >$JE!.p%o  
rx2)uUbR  
"pM>TMAE  
509T?\r  
暂记帐||未定帐suspense account (oGYnN,2  
!0W(f.A{K  
WT'-.UX m  
uu.X>agg  
过期帐||延滞帐overdue account||pastdue account rG P;0KtQ  
E`o_R=%  
^OKm (  
-qc'J<*^4  
杂项帐户sundry account t`Kpbfk  
,VS\mG/}s  
N4vcd=uG#  
k|/VNV( =0  
详细帐单||明细表detail account Y~vk>
ZC  
ubM1Qr  
$|=|"/  
8"j$=T6;W  
呆帐bad account {Dpsr` &  

::>|[ND  
tnJ7m8JmC  
8\rca:cF   
会计项目title of account ku5|cF*%  
<=NnrZOF  
gD9C
A*  
^3dc#5]Xf  
会计薄||帐薄account-book 1m~|e.g_'`  
gy}3ZA*F  
R!M'  
g>VtPS5 y  
营业报告书||损益计算表account of budiness||business report ]`$6=)_X  
t`8Jz~G`  
7Mh'x:p  
C~h#pAh  
借贷细帐||交验帐account rendered
b-_l&;NWg  
3N_
KNW  
|HycBTN#E  
=`3r'c  
明细帐account stated VeWh9:"bJ  
{N2GRF~c-y  
Z
?+ )ox  
d~aTjf  
与…银行开立一户头to open an account with zIF1A*UH  


rN&fFI  
u&l;\w  
wO,qF Y  
与…银行建立交易to keep account with ! v![K
  
\ ^(#b,k#  
w5i*pOG)Z  
8'Q+%{?1t  
继续记帐to keep account c +]r  
eQ'E`S_d  
}ekNZNcuM  
&}u_e`A  
与…有交易to have an account with r ~{nlLO}  
D9g*+KM&  
/(~ HHNnh  
2?ue.1C  
作成会计帐||有往来帐项to make out an account with NuO@Nr  
xQZOGq   
(Iv@SiZf(  
NN7KwVg
 
清算||清理债务to make up an account Aa9l-:R  
l iY/BkpH  
\*MZ1Q*x  
aUMiRm-  
清洁帐目||与…停止交易to close ones account with :7(fBf5  
@>z.chM;  
Jj]<
SWh  
!*c%Dj  
结帐to close an account 7 oE:]  
3mo<O}}  
w_U#z(W
3l  
.B^tEBGVD  
清理未付款to ask an account||to demand an account Oyb9 ql^  
ar@,SKU'K  
W(qK?"s2  
i`i`Hu>  
结清差额to balance the account with @u+LF]MY  
S>5w=RK 
 
@^0}wk  
vmg d  
清算to settle an account||to liquidate an account||to square an account 7 :\J2$P  
.\`MoH  
=&g:dX|q8  
sB0]lj-[Un  
审查帐目||监查帐目to audit an account |+h x2?Nv  
.P8m%$'N  
Mprn7=I{Tg  
vo#$xwm1  
检查帐目to examine an account GB+$ed5@<  
V~Guw[RA  
=glG |  
[ !~8TF  
转入A的帐户to charge the amount to As account 1^AQLOiRE1  
m!INbIh  
N8T.Ye N  
UaG&HGg]!  
以计帐方式付款to pay on account |s#,^SJ0  
yTc&C)Jba  
5bZ0}^FYF  
&|IO+'_  
代理某人||为某人on ones account||on account of one E\2 f"s  
z>W?\[E<2  
?RE"<L  
2x gk$E$7  
为自己计算||独立帐目on ones own account  <}^p5
|
 
-4Q\FLC'k  
,H
|K3nh  
Nt tu)wr  
由某人收益并负风险on ones account and risk||for ones account and risk 6=%\@  
1< b~="  
{DVMs|
5;^  
JrxQ.,*i  
由某人负担for ones account||for account of one G_WFg$7G%  
!FK)iQy$0  
{#t7lV'4  
)REegFN@  
按某人指示||列入某人帐户by order and for account of one Nn0j}ZI)1  
R Seav  
nr>Yj?la  
f4`Nws-dP  
列入5月份帐目for May account OZKZv,  
P(\x. d:  
MO1H?Uhx  
K6F05h 5S  
编入某中帐项下to pass to the account of||to place to the account of &i805,lx  
$;";i:H`  
K=4|GZ~p}`  
Z@ec}`UO|u  
寄出清算书to send in an account||to send in render an account 6!6R3Za$  
5rtE/{A  
\^cXmyQ<%  
#T>pu/EQX_  
支票薄cheque book juWbd|ad"  
Eg4&D4TGp  
)*}?EI4.  
y2B'0l  
支票陈票人cheque drawer >2'A~?%  
jlyuu  

$|@-u0sv  
fn5!Nr ,  
持票人cheque holder ubKp P %Z  
 u7&5t  
Yi`DRkp]3  
A0ZU
#"'/  
不记名支票cheque to bearer||bearer cheque Yru,YA   
F$s: \N  
1#zD7
b~  
K,bX< ~e5  
记名支票||认人支票cheque to order  ;t/KF"
  
|41~U\  
8yswi[  
LCSJIt  
到期支票antedated cheque O^~nf%  
b-#oE{(\'  
gd0a,_`M  
Nc^:v/(P  
未到期支票postdated cheque #A~7rH%hi  
(F#2z\$;  
#8WHIDS>  
gP!k[E,Q8  
保付支票certified cheque Jg&f.  
Eb&=$4c=  
<`BDN  
0,cU^HMA  
未获兑现支票，退票returned cheque #=ko4?Wr(  
Gg^gK*D  
XCGK&OGI  
/i"1e:cK  
横线支票crossed cheque EQy~ ^7V B  
]0")iY_  
C)cuy7<  
rj2 9$d?Y9  
普通横线general crossing 5',
&8  
] $F%  
OFZo"XtF  
cU"uKR  
特别横线special crossing t &o&gb  
0<Rq  
Rf!$n7& \  
>=Na,D  
空白支票blank cheque "!#KQ''R  
HC$}KoZkC  
Bl+PJ 0  
fKkS_c 2  
失效支票，过期支票stale cheque #_'^oGz`  
@n$/2y_.  
NC"X{$o2  
Upc_"mkI.  
普通支票open cheque Xz'o<S  
`cFNO:  
2}9M7Z",2  
^= qL[S6/M  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [n$6T  
"i\^GK=  
3g3Znb  
EuKkIr/(  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _"#n%@  
u"U7aYGkY  
<SSkCw  
pvdCiYo1r  
支票换现金||兑现to cash a cheque 1+Q@RiW  
/kqa|=-`q  

CH0Nkf  
L1MG("R  
清理票款to clear a cheque D0X!j,Kc  
l-8rCaq&J  
r
otu#?B  
]
4,eCT  
保证兑现to certify a cheque TV?MB(mN  
Eu[/* t+l  

mv#*%St5  
a6"-,Kg  
填写支票数额to fill up a cheque p<\7" SB=  
Z)<lPg!YAR  
Oh,]"(+  
B|r'
  
支票上划线to cross a cheque
#1p\\Av  
xks Me  
Fm[3Btn  
jaQH1^~l/-  
开发支票to make out a cheque ZQ_AqzT3D  
yVyh\u\  
z2  mjm  
ggy9euWV  
签发支票，开立支票to draw a cheque||to issue a cheque KESM5p"f  
Yb%#\.M/y  
nPUD6<bF  
a:
F\4x=  
透支支票to overdraw a cheque wotw nE  

c-
ql  
mTLJajE/  
@iN"]GFjS  
背书支票to endorse a cheque 9u%(9Ae  
H`rd bE  
JgBC:t^\pV  
-[[(Zx  
请付票款||清付票款to pay a cheque||to honour a cheque 0xfF  
gzN51B=D  
N t\ZM  
P[tYu:  
支票退票to dishonour a cheque Yw_!40`  
gKtgW&PYm  
]D,\(|  
P+DIo7VTX  
拒付支票to refuse a cheque gmZ] E45  
k`J|]99Wb  
E@4/<;eKK  
z#2n+hwE  
拒付支票to stop payment of a cheque Zr[B*1,ZV  
|mcc?*%t8  
TQ=HFs ~  
PJ^qE|X  
提示要求付款to present for payment eg24.W9c  
Gr#WD=I-}  
S q{@4F}d  
DKF '*  
见票即付持票人payable to bearer Rx?ze(  
/O~Np|~v  
R[@}Lg7+v  
ri6KD  
支付指定人payable to order jw P5pu  
Zn[ppsz|  
<,\U,jU_  
"uFwsjz&B  
已过期||无效out of date||stale 7mE9Z o1  
2OQ\ z;s  
Nnq1&j"m  
KtGbpcS$f  
请给出票人R/D||refer to drawer tHK>w%|\R  
_<=h#lH  
\>X!n2rLZe  
l]OzE-*$b  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3 FV -&Y  
l>KkAA
 
$lq.*UQ;0  
?wFL
\C  
文字与数字不一致words and figures differ ZB`d&!W>  
<y?=;54a  
@_1cY#!  
bkS"]q)>  
支票 I&31jn_o /  
wE}Wh5  
时间已过account closed :Qhrh (i  
hCS}  
_*MK"  
Keem\/  
更改处应加盖印章alterations require initials Gr#3GvL  
5DVYHN9c|  

zTc*1(^  
*if z@8C }  
72 |O&`O  
8KYIHw  
时间已过effects not cleared A\#z<h[>  
ncMz Hw  
e[s}tjx  
~clX2U8u`  
停止付款payment stopped kw E2V+2  
RB|i<`Z  
UtP|<]{  
t"Ah]sD  
支票毁损cheque mutilated Z&U:KrFH  
Ka_;~LS>(  
*0to,$ n  
E&eY79  
汇款||寄钱to remit||to send money gKQV99  
dvU{U@:sz  
<fM}Kk  
q=Vh"]0g  
寄票供取款||支票支付to send a cheque for payment ^'a#FbMtt  
igW* {)h3  
zRou~Kxi  
E 2d'P  
寄款人a remitter ^ nI2<P  
+`_0tM1  
D}LM(s3li7  
se`Eez}  
收款人a remittee JWIY0iP  
_+'!l'`  
q\~ #g.}  
^6z"@+;*  
国外汇票foreign Bill {:|3V 7X  
fBj)HoHQW  
`Z8k#z'bN  
BdF/(Pg  
国内汇票inland Bill rM"27ud[`_  
(+[%^96 
 
y<E];ub  
zh*D2/r  
跟单汇票documentary bill YrB-n   
Hd\V?#H  
eqsmv[  
bXO
KC  
空头汇票accommodation bill )Wr_*>xj  
D 2kmBZ3  
{;u,04OVK  
.8u
@/f%pV  
原始汇票original bill ]i$0s  
4&sf{tI  
,1#? 0q  
J\Pb/9M/  
改写||换新票据renewed bill XhHgXVVGG<  
 ;Pt8\X  
wlJi_)!  
2cH RiRT  
即期汇票sight bill||bill on demand T+ZA"i+   
Q(nTL WW  
_huJ*W7lR  
t]@>kAA>2L  
…days after date||…days after date…日后付款 Y?NL|cW4  
H3<tsK=:  
3HpqMz  
3NL
n}  
…months after date||…months after date…月后付款 Z%]K,9K
 
 Hf?@<4  

:J]'c}  
A}(]J!rc  
见票后…日付款…days after sight||…days sight N*}soMPV^.  
L)J1yw  
u,So+%  
5MaN {*)l  
见票后…月付款…months after sight||…months sight <&l$xn  
Sk cK>i.[  
-&>V.hi7  
gGL }FNH  
同组票据set of bills "Zgwe,#  
#dUKG8-HJ  
LJ/He[r|[  
.iRKuBM/  
单张汇票sola of exchange||sole of exchange ]yf?i350  
J 7R(X  
k8+J7(_c  
LBCH7@V1yR  
远期汇票usance bill||bill at usance eyDV911  
["EXSptB  
C!*!n^qA  
v"o" W[  
长期汇票long bill i
"0Bc{cQ  
f47]gtB-  
Q:(mK* _  
V2Vr7v=Y"  
短期汇票short bill #XDgvX >  
GpeW<% \P  
uGMzU&+  
.P)lQk\  
逾期汇票overdue bill I/Vw2  
[ ulub|  
pXSSh U#  
wc;n= %  
宽限日期days of grace 4f[%Bb  
CLrX!JV>  
2e1KF=N+  
k
P ]Up&'  
电汇telegraphic transfer （T.T） 8Agg%*Qs}  
H` CID*Ji  
5CFNBb%Xy  
$9,&BW_*  
邮汇postal order||postal note （Am.）||post office order||money order M,]|L ch  
^9[Q;
=R  
a_>|N
y6{  
Y~I<Locv  
本票promissory note （P/N） +lx&$mr?  
y!#-[K:  
':vZ&  
]u|fLK.|  
押汇负责书||押汇保证书letter of hypothecation ,2S!$M  
k7CKl;Fck  
pmNy=ZXx  
WTfjn|a  
副保||抵押品||付属担保物collateral security l a3B`p  
j<p.#jkT  
HT;^
u"a~  
h !^= c  
担保书trust receipt||letter of indemnity a `R%\@1  
K;RH,o1  
WoEK #,I;  
;,&cWz  
承兑||认付acceptance j7~FR{:j  
&jP1Q3  
*&NP?-E  
dJ"M#
X!Zu  
单张承兑general acceptance v-{g  
|\,OlX,  
u:l-qD9=(  
~b Lx2=-"  
有条件承兑qualified acceptance 6zi>Q?] 1  
"?8)}
"/f  
))"gWO  
tk"+ u_uw  
附条件认付conditional acceptance Oidf\%!mvR  
o:Fq|?/e  
UY',n,  
yKc-:IBb{u  
部分认付partial acceptance   'UX.Q7W