[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。   xO?w8*d  
会计报表statement of account Z^ynw8k"  
Y'7f"W  
p xP,cS  
,{==f7|w  
往来帐目account current 2f
>G   
]S
; ^QZ  
*W,tq(%tQ  
ZGO%lkZ.  
现在往来帐||存款额current accout -kFEVJbUyc  
"P.H  
lZ]x #v  
D=Ia$O0.  
销货帐account sales <%w)EQf4m  
uqe{F+;8&  
Xi"+{6  
2..b/  
共同计算帐项joint account JLgk?  
q)0?aL  
&Ui*w%  
Ilt!O^  
未决帐项outstanding account v"wxHro  
IIrh|>d_7  

GF4k  
L3}n(KAJj  
贷方帐项credit account||creditor account ffyDi1Q  
~nYp*t C'  
`w/:o$&  
;#-yyU  
借方帐项debit account||debtor account ;Z>u]uK4+  
^6R Sbi\  
dJyf.VJ  
[R V_{F:'  
应付帐||应付未付帐account payable aY`qbJy  

D<=x<.  
.Ukejx  
 I ACpUB  
应收帐||应收未收帐account receivable >f)/z$ qn  
;Q*=AW  
w7Fz(`\  
.*N]SbU<8  
新交易||新帐new account _cPGS=Ew  
NQBa+N  
bm/pLC6%.  
U~9Y9qzy,  
未决帐||老帐old account g-G;8x'n  
"rxhS; R1>  
J-iFAKN  
4}0DEH.Vx  
现金帐cash account M"XILNV-~  
B$ty`/{w,B  
4)-
?1?)  
h
G1\  
流水帐running account 5:S=gARz  
tc-pVw:TV  
War<a#0  
4I"%GN[tA  
暂记帐||未定帐suspense account ZiR },F/  
d_t
>  
jhRg47A  
;/-v4  
过期帐||延滞帐overdue account||pastdue account FKYPk FB  
=f48[=  
WY>r9+A?W  
hM_0/o-  
杂项帐户sundry account |l\!  
~rnbuIh  
C8^h`B9z&I  
#6g9@tE  
详细帐单||明细表detail account V]
E#N  
'YQVf]4P  
+/"Ws'5E  
?=u/&3Cw  
呆帐bad account -4 *94<  
8x)&4o@  
s&Bk@a8  
11"- taWj  
会计项目title of account 5Z8Zb.  
X283.?  
)Ca
s0~RM  
U-~6<\Mf  
会计薄||帐薄account-book 9_=0:GHk  
~wejy3|@0  
8m prK`p  
y nue;*rM  
营业报告书||损益计算表account of budiness||business report egXHp<bqw  
kdgU1T@y.  
m8jQ~OS  
st_.~m!/  
借贷细帐||交验帐account rendered 7dm:L'0  
xYmh{Vc8  
:.VI*X:aQh  
VtTTvP3  
明细帐account stated w
"Pn N  
`j#zwgUs  
3p+V~n.+  
Os90fR  
与…银行开立一户头to open an account with v[7iWBqJ  
l1M %   
|]M|IX8 o  
.8GX8[t  
与…银行建立交易to keep account with &b__/o  
thU9s%,  
'V
Mov  
^ gMkQYo(#  
继续记帐to keep account X[SdDYMY  
B0M(&)!%  
h]+UK14m  
-n:
~m p  
与…有交易to have an account with x>]14bLz  
.S_7R/2(?  
[ pe{,lp  
xS'Kr. S  
作成会计帐||有往来帐项to make out an account with wB(X(nr  
mi';96

  
i-jrF6&  
Nc da~h Q  
清算||清理债务to make up an account =,Zkg(M  
&E?TR A# E  
B
Nw};.lO  
hEh` cBO  
清洁帐目||与…停止交易to close ones account with /&i6vWMhP  
1PN!1=F}  
Ueb&<tS  
m ?e::W  
结帐to close an account : MEB] }  
ymW? <\AD,  
-u$U~?|`  
8}?wi[T  
清理未付款to ask an account||to demand an account sd5)We  
kf:Nub+h t  
5%jy7)8C  
KXiStwS  
结清差额to balance the account with FX  %(<M  
%Q080L tet  
vf@toYc[E  
!{+a2wi  
清算to settle an account||to liquidate an account||to square an account xxQgX~'x  
-`A+Qp )  
Y-s 6Z\  
wVm QE  
审查帐目||监查帐目to audit an account h J H  
"(YfvO+  
S8,e`F  
u- }@^Y$M  
检查帐目to examine an account 98rO] rg  
rU |%  
W ,5_i7vr  
[9;[g~;E%m  
转入A的帐户to charge the amount to As account ;U&~ tpd  
=.]{OT  
@b9qBJfQ  
]p@q.P  
以计帐方式付款to pay on account '!"rE1e  
%D49A-R  
ELZ@0,  
v[\Z^pccgj  
代理某人||为某人on ones account||on account of one emMk*l,  
n#S?fsQN  
HLX#RQ  
rM`z2*7%d  
为自己计算||独立帐目on ones own account 98Y1-Z^ .  
'[vCC'  
'x,6t66*"l  
wD92Ava   
由某人收益并负风险on ones account and risk||for ones account and risk _/NPXDL  
13p
.dp`  
i
3vg7V.  
7po;*?Ox  
由某人负担for ones account||for account of one u)[i'ceQZ:  
s[;1?+EI  
zmhAeblA  
xQ! Va  
按某人指示||列入某人帐户by order and for account of one >-j(
[%  
fC+tu>=  
5Y>fVq{U?;  
]zz%gZz  
列入5月份帐目for May account s{:Thgv,9  
JYnyo$m/  
(\%J0kR3[  
uBw[|,yn2*  
编入某中帐项下to pass to the account of||to place to the account of 7|k2~\@q  
a5/r|BiBK  
v.53fx  
Ch)E:Dvq 6  
寄出清算书to send in an account||to send in render an account xD 9ZL  
sWKv>bx  
BKK@_B"  
m A
('MS2  
支票薄cheque book qOAhBZ~  

ep
I~w  
\Rw^&;\1  
l%qfaU2  
支票陈票人cheque drawer R@KWiV  

j:$Z-s  
MhjIE<OI=  
l-2lb&n  
持票人cheque holder tm.&k6%  
v}=pxWhm  
CdKs+x&tZ  
X=? \A{Y  
不记名支票cheque to bearer||bearer cheque L+Gi  
iV:\,<8d  
y\:,.cZ+TQ  
93 /`e}P"o  
记名支票||认人支票cheque to order 9t
7 e~&R  
gX(8V*os^  
?4t~z 1.f  
M"foP@  
到期支票antedated cheque EcPvE=^c  
q)PSHr=Z  
oJZ0{^  
lUiO|  
未到期支票postdated cheque fO837  
u1|v3/Q-  
?sxf_0*  
_I%mY!x\`  
保付支票certified cheque `F~Fb S  
kdMB.~(K=  
xOZv Q\%  
OA7=kH@3c  
未获兑现支票，退票returned cheque ZJQkZ_9@2  
9lX[rBZ  
DvTbt?i[  
xzRC %  
横线支票crossed cheque eTt{w n;6  
^.M_1$-  
p+2uK|T9  
(CE2]Nv9")  
普通横线general crossing 7KtgR=-Lb  
Pd(n|t3[8  
WX+@<y}%  
tAb3ejCo?  
特别横线special crossing eXdH)|l,\  
K4^B~0~  
Q8
DK
U  
)' 2vUt`_7  
空白支票blank cheque ?#__#  
$-)y59w"  
bL5dCQxty  
&0mhO+g
 
失效支票，过期支票stale cheque .\)p3pC)  
XB%`5wwd  
Z8pZm`g)T  
,=P0rbtK  
普通支票open cheque cr{dl\Na  
B^hK  
U4Pk^[,p1G  
Vb2")+*:  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j MA%`*r  
+Jc-9Ko\c;  
16I(S  
gOk^("@  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yAc}4*;T/  
r3.v^  
tWdP5vfp  
%$!EjyH9  
支票换现金||兑现to cash a cheque y] ~X{v  
x[%% )[d  
3*b!]^d:D  
< YuI}d~'  
清理票款to clear a cheque K9Pw10g'  
g/,O51f'  
.]Z,O>N
 
~#[ ZuMO?  
保证兑现to certify a cheque "?sLi  
R7By=Y!t  
4>@-1nt}  
j! cB  
填写支票数额to fill up a cheque Y'%_--  
?Qs>L~  
]%%cc  
O4 Y;  
支票上划线to cross a cheque @i: _JOl  
Th*mm3D6  
HjN )~<j  
0b}lwo,|\  
开发支票to make out a cheque ~ .Eln+N  
>:P3j<xTv  
cl-i6[F  
LvS3c9|Aj  
签发支票，开立支票to draw a cheque||to issue a cheque K#{E87
G(  
oApI/o  
 XC{(O:EG  
r^6vo6^  
透支支票to overdraw a cheque Sq==)$G  
g@"6QAP  
VbX$i!>8  
_E[{7"3}  
背书支票to endorse a cheque Dy^4^ J5+  
3/@'tLtN  
^q$vyY   
efP2C\  
请付票款||清付票款to pay a cheque||to honour a cheque
w02HSQ  
+e"}"]n  
0?t!tugG  
_>:g&pS/  
支票退票to dishonour a cheque ?-
'Q-\j  
HwSPOII|8K  

Gb\7W  
.< vg[  
拒付支票to refuse a cheque T}]Ao  
Fk(0q/b  
~K],hi^<P  
TJ5{Ee GV  
拒付支票to stop payment of a cheque .^.UJo;4G  
JT^E`<nn  
)x|BY>  
U w`LWG3T  
提示要求付款to present for payment "x$S%:p  
?3z+|;t6C  
Da-(D<[0  
8h20*@wSN  
见票即付持票人payable to bearer

_zmx
  
#CQ>d8&  
v V^GIWK  
L kq>>?T=  
支付指定人payable to order c8"I]Qc7  
\ bT]?.si  
sqZHk+<%  
*u{.K:.I  
已过期||无效out of date||stale }5tn  
F5<{-{Ky  
56_KB.Ww~  
4!}fC
P ty  
请给出票人R/D||refer to drawer 8:xQPd?3  
=;/h{ t  
Ju9
v n44  
8rpN2M3h  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4COf H7Al9  
c\b>4 &n  
3MzY]J y(  
E0DEFB  
文字与数字不一致words and figures differ Y) t}%62  
d|NNIf  
N8{>M,  
KnFbRhu[  
支票 5~"=Fm<uD  
Nb9pdkf0  
时间已过account closed 7z,M`14  
pq&c]8H  
+{w&ksk  
L wu;y@[  
更改处应加盖印章alterations require initials `c
v:p|s  
q%vUEQLBp  
/(0d{  
d?P aZz{4  
vxt^rBA  
|5/[0V-vy  
时间已过effects not cleared d#tUG~jc  
09?<K)_G  
r/T DU[`&  
`3:%F>  
停止付款payment stopped %%>?<4t  
7A|jnm  
rN~`4mZ  
-&A[{m<,>  
支票毁损cheque mutilated e](=)h|  
t}FMBGo[  
YBO53S]=  
j&pgq2Kl  
汇款||寄钱to remit||to send money mN*P2*  
~z}au"k  
^Bb_NcU  

<Gw<(M  
寄票供取款||支票支付to send a cheque for payment 8dhY"&  
W Q&<QVK  
/fq6-;co+  
B<RONQj_  
寄款人a remitter ;R!
H\  
y{]%,  
!%X`c94  
h,+=h;!  
收款人a remittee j5O*H_D  
Jq#Cn+zW  
eQx"nl3U%  
Q=8 cBRe  
国外汇票foreign Bill OQQ9R?Ll {  
ka3Z5  
`[\phv  
&3f.78a  
国内汇票inland Bill v1=X=H  
]t3"0  
z{d5Lrk  
>i%w'uU  
跟单汇票documentary bill kU/=Du  
$hQg+nY.  
$rEd5W&d!  
wjJ1Psnx  
空头汇票accommodation bill (O2HB-<rY  
\xxVDr.  
Y(zN  
c1J)yv1y  
原始汇票original bill ([-=NT}Aq  
Vcq?>mH&T  
m[j3s=Gr  
|q2lTbJ  
改写||换新票据renewed bill g4~qcI=a  
..!-)q'?  
J\'5CG  
/AW>5r]  
即期汇票sight bill||bill on demand 8$kXC+  
ZD%_PgiT  
1>VS/H`  
qo-F9u1J  
…days after date||…days after date…日后付款 O N0+:`3\  
}>~>5jc/Pg  
R?~h7 d  
PAU+C_P  
…months after date||…months after date…月后付款 !(K{*7|h  
EE6|9K>  
~vV)|  
je4&'vyU  
见票后…日付款…days after sight||…days sight XFTMT'9  
x,gE$dNzy  
|u r~s$8y-  
<]^;/2.B  
见票后…月付款…months after sight||…months sight _|B&v  
y32++b!  
t} i97;  
v-fi9$#^  
同组票据set of bills K]!u@I*K"  
Cw&D}  
?_>^<1I1  
E 'JC  
单张汇票sola of exchange||sole of exchange RIEv*2_O  
.l=*R7~EU  
36x:(-GFq  
]es LAo  
远期汇票usance bill||bill at usance .*~u  
|;9 A{#zM  
:n9xH  
w<e;rKr  
长期汇票long bill J.mewD!%z  
5f'g3'  
xY'qm8V  
,&&M|,NQ&s  
短期汇票short bill ),Ho(%T\  
uy _i{Y|  
j'Y"/<  
`XSc >  
逾期汇票overdue bill (:-Jl"&R@  
Kq 4<l  
/;NE]{K  
3zTE4pHzu+  
宽限日期days of grace #} ~p^ 0  
iSr`fQw#  
[s{r$!Gl  
s"' ,370  
电汇telegraphic transfer （T.T） +'['HQ)  
Cld<D5\|f+  
^jha:d  
*rn]/w8ZW  
邮汇postal order||postal note （Am.）||post office order||money order Wda\a.bXT  
>=~Fo)V!(V  
[Ba2b: l6v  
xw+<p  
本票promissory note （P/N） KT];SF^Y  
r=DHt&x=  
G?-`>N-u  
}-{b$6]  
押汇负责书||押汇保证书letter of hypothecation 9R@abm,I  
`Ixs7{&jU  
Z?(4%U5z  
] `B,L*m6  
副保||抵押品||付属担保物collateral security jj3Pf>D+k  
$35,\ZO>  
n4WS V  
w.
D4dv_H  
担保书trust receipt||letter of indemnity w`j*W$82
  
+#*&XX5A#?  
Ep<!zO|  
<+\k&W&Y|y  
承兑||认付acceptance V9zywM  
2~M;L&9-  
DhWWN>I  
*f`s%&Y]s  
单张承兑general acceptance jy!f{dsC  
cB
ab2/
 
2{mY:\  
8B*E+f0  
有条件承兑qualified acceptance 0):uF_t<  
TZh\#dp4l  
_b0S  
/[Bl  
附条件认付conditional acceptance
56Sh  
n5egKAgA  
'f-
  
&;ZC<?wS  
部分认付partial acceptance   AZxrJ2G