[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。   pQ8+T|0x  
会计报表statement of account 7C^ nk z  
Y.#+Yh[  
E3 .s8}}  
)FPbE^ s(  
往来帐目account current JnJz{(c  
m "]ys#  
!CKUkoX  
z& jDOex  
现在往来帐||存款额current accout Df^S77&c!  
q5PYc.E([  
8?
XZF[D  
c
w{[B%vw  
销货帐account sales pT tX[CE  
Q8i6kf!  
y jzNU5F  
Ymom 0g+f  
共同计算帐项joint account -}o;Y)  
3R {y
68-S  
ak[)+_k_  
SGm?"esEt  
未决帐项outstanding account UtN>6$u  
F)Lbr>H?I  
L4b4 X  
R kzBn  
贷方帐项credit account||creditor account -&}E:zoe  
wP*Z/}Uum+  
`m^OnH  
AAcbY;  
借方帐项debit account||debtor account $EF@x}h:A  
g=Di2j{A  
X Rn=;gK%J  
CgC wM=!r  
应付帐||应付未付帐account payable ~l~g0J
 
X$f%
Ss  
}__+[-  
1S.~-K*X  
应收帐||应收未收帐account receivable KJ_R@,v\  
QL#y)G53Q  
se[};t:  

hLRQ)  
新交易||新帐new account :F&WlU$L  
{W] jVh p  
'S"F=)*-  
M %~kh"  
未决帐||老帐old account wG O)!u 4  
v
&n&i?  
gZ3!2T>  
j
7&l&)5  
现金帐cash account jxvVp*-=<j  
5oS\uX|  
\~PFD%]:3  
bd4q /w4q  
流水帐running account sXu]k#I^"  
JN_# [S$  
N" TD$NrK\  
(&(f`c@I  
暂记帐||未定帐suspense account N2>JG]G  
\+xsJbEV  
7 <xxOY>y  
(yfTkBy  
过期帐||延滞帐overdue account||pastdue account I1gu<a  
Y{KJk'xN5W  
r
y'(mM  
ArY'NE\Htt  
杂项帐户sundry account 2xX7dl(cC  
#^Y,,GA  
J}J nJV8|G  
&>o)7H];  
详细帐单||明细表detail account (]:G"W8f  
,P}c92;  
\1ZfSc  

isjkfl-!  
呆帐bad account 'g#GUSXfj  
DjIs"5Iei  
rfjQx]3pB  
Gkl#s7'  
会计项目title of account PsLCO(26  
-Q; w4@  
x?3p3[y  
t`Sh!e  
会计薄||帐薄account-book uyj5}F+O  
rhrlEf@  
AF @C9 s  
)Ii=8etdv  
营业报告书||损益计算表account of budiness||business report Z U`"^FQ3A  
J?&9ofj&  
DCj!m<Y&  
x-1[2K1"[  
借贷细帐||交验帐account rendered yC[}gHv  
@9-qqU@  
R`c5-0A  
}^H_|;e1p  
明细帐account stated LE;c+(CAU  
<XNLeJdY  
MYjCxy-;A  
\21!NPXH2  
与…银行开立一户头to open an account with xRfX:3  
`)'YU^s  
O'k"6sBb  
Fq8Z:;C8  
与…银行建立交易to keep account with Jps!,Mflc  
FEkx&9]  
4 QWHGh "  
*d=pK*g  
继续记帐to keep account m\(a{x  
%\A
~w3E  
C<3An_Dy  
%:NI@59  
与…有交易to have an account with 8g3 6-8  
W|:WAxJ*d  
%n^]1R#  
U-@\V1;C  
作成会计帐||有往来帐项to make out an account with mwt3EV5  
B #=dz,}  
R7#B_^ $  
O?@AnkOhn  
清算||清理债务to make up an account LVSJK.B  
RW'QU`N[Y  
Y9ru~&/o$  
`sSI;+  
清洁帐目||与…停止交易to close ones account with c5JxKU_  
(UCWSA7oc  
QgP UP
[  
B9]KC i
 
结帐to close an account \n}
cx~j  
0VPa=AW  
7z}NI,R}1  
&W1cc#(  
清理未付款to ask an account||to demand an account #jQITS7  
z;T?2~g!  
8IO4>CMkv  
u BvN*L
Q  
结清差额to balance the account with oYW:ptJ  
OmsNo0OA  
 0y?bwxkc  
8q_nOG
d  
清算to settle an account||to liquidate an account||to square an account ct`89~"  
]`LMy
t0  
_di[P
U=Vh  
\]zHM.E1  
审查帐目||监查帐目to audit an account 2QdqVwm  
{Wt=NI?Ow  
Z\n nVM=  
[S4<bh!  
检查帐目to examine an account U2;_{n*g%  
&4L
rV+`$V  
8RB\P:6h  
HUZI7rC[=)  
转入A的帐户to charge the amount to As account 1$4dzI()  
yN9/'c~  
}}<^fM  
(<|,LagTuc  
以计帐方式付款to pay on account _qr?v=,-A  
:M3Fq@w=  
`2G 0B@  
m)V%l0  
代理某人||为某人on ones account||on account of one A\LMmg  
k*J0K=U|  
r3'0{Nn+  
nGq{+ G  
为自己计算||独立帐目on ones own account `#R[x7bA1  
U`z=!KI+g  
51xiX90D  
?|kwYA$4o  
由某人收益并负风险on ones account and risk||for ones account and risk J
.$N<.  
`@RTfBBg  
+JsMYv  
1 Qln|b8<  
由某人负担for ones account||for account of one nH_M#  
F P3{Rp  
!ap}+_IA7^  
G8}k9?26(  
按某人指示||列入某人帐户by order and for account of one 0.+MlyA  
''tCtG" Xi  
Fsz;T;  
;X, A|m$(  
列入5月份帐目for May account s^#B*
 
*mby fu0q  
VX0}x+LJ  
DZ"'GQSg  
编入某中帐项下to pass to the account of||to place to the account of O |!cPB:  
]jjHIFX  
QWcQtM  
sFt"2TVr3  
寄出清算书to send in an account||to send in render an account #Pt_<?JtV  
xa8;"Y~"bg  
FF#T"y0Y  
)Vd^#p  
支票薄cheque book a`I \19p]  
Ym%XCl  
5If.[j{  
z9Z4MXl  
支票陈票人cheque drawer 41g "7Mk  
xu\s2x$  
2)hfYLi  
y*=sboX  
持票人cheque holder >  9.%hSy  
#zRHYZc'T|  
B`|f"+.  
fJOwE g|  
不记名支票cheque to bearer||bearer cheque Uo?4o*}  
:CLWmMC_  
U$|q]N  
GXG 7P,p,  
记名支票||认人支票cheque to order 9HB+4q[  
LI*=T   
Jr5dw=B gw  
,oykOda:|  
到期支票antedated cheque ZLP/&`>8  
oR7[[H.4  
FY<Q|Ov  
IdqCk0lVD  
未到期支票postdated cheque x$;RfK2&p  
:{+~i.*  
{xx}xib3  
EQN)y27poW  
保付支票certified cheque 'Lq+ONX5  
kDol1v`  
?r0rY?  
T*:w1*:  
未获兑现支票，退票returned cheque 9 ,:#Q<UM  
zOd*>  
~7 `,}) d  
"AU.Eh"-1  
横线支票crossed cheque rY6x):sC  
v4<W57oH  
4GbfA .u  
Fei5'  
普通横线general crossing _V4O#;%?  
7HkFDI()1  
d P?prT  
58XZ]Mc0  
特别横线special crossing ^3
[_4av  
6@TU9AZS`  
<o/!M6^:  
XwUa|"X6  
空白支票blank cheque ckMG4 3i\j  
+: x[cK  
& XmaGtt  
1~t.2eUG  
失效支票，过期支票stale cheque vhPlH0  
7mq&]4-G  
i,h30J  
>MJ#|vO  
普通支票open cheque /cb`%"Z  
N"}>);r  
"]#Ij6ml  
WW+xU0  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _tJt eDRY  
9v_s_QkL2  
f[1cN`|z  
u8T@W}FX  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Asv]2> x  
Z/
%FQ  
kN.;;HFq#  
j1KNgAo<4  
支票换现金||兑现to cash a cheque tBbOxMm0  
@Wc5r#  
N]w_9p~=1  
`mzlOB  
清理票款to clear a cheque T/\RViG3  
rw,Ylr:3  
.ojEKu+EJ'  
[EDX@Kdq)  
保证兑现to certify a cheque N2O *g`YC  
<mQX S87  
db~^Gqv6k  
gYD1A\  
填写支票数额to fill up a cheque EW|$qLg  
qS#G7~ur>y  
uX*2Rs$s  
1(-!TJ{  
支票上划线to cross a cheque
Yy88 5  
.JPN';  
(da`aRVDp  
4p,:}h  
开发支票to make out a cheque E +_n@t"  
6@s!J8!  
eCYPd-d  
-NXxxK  
签发支票，开立支票to draw a cheque||to issue a cheque q7X#LYk  
$DoR@2~y  
hI'WfF!X  
U?#wWbE1  
透支支票to overdraw a cheque wAKHD*M)  
-B;#pTG  
jc&k-d>=G  
T&lgWOls  
背书支票to endorse a cheque )O]6dd  
]xQv\u  
o]4]fLQ  
Bn7uKa{P  
请付票款||清付票款to pay a cheque||to honour a cheque rP:g `?*V  
:j]1wp+  
h^SWb91"G  
@|\9<S  
支票退票to dishonour a cheque &"^F;z/  
hZx& j{  
V`y^m@U!  
fOV_ >]u  
拒付支票to refuse a cheque Am<5J,<uy  
=]%JTGdp(  
X:oOp=y]|  
Zz0bd473k?  
拒付支票to stop payment of a cheque J#I RbO)  
wtw=RA  
XOvJlaY)'.  
0 0N[ :%  
提示要求付款to present for payment !;eE7xn&  
3YHEH\60^  
JT?u[pQ^  
%T({;/  
见票即付持票人payable to bearer nGH6D2!F  
l~i?  
hz o> :U  
x4WCAqi/2  
支付指定人payable to order xDo0bR(  
)[ V8YiyU  
KqK]R6>  
fpR|+`k  
已过期||无效out of date||stale =Hg!@5]H  
tF:AnNp=  
C[L 5H  
 [E1qv;   
请给出票人R/D||refer to drawer #EH=tJgO|J  
~* HQPp?v  
2_q/
<8t  
!*-|!Vz  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F7DA~G!  
], lLDUZ\  
E_ wVAz3  
.KrLvic  
文字与数字不一致words and figures differ fx;rMGa  
hY`<J]-'`  
e9{ii2M  
}J#HIE\RG  
支票 `?z('FV  
}9^:(ty2A  
时间已过account closed 1}d F,e  
Bgxk>Y  
8 0tA5AP  
P T;{U<5  
更改处应加盖印章alterations require initials \n{#r`T  
uj8saNu  
t]h_w7!U  
I~&*^q6 |  
zG9FO/@av  
L^JU{\C  
时间已过effects not cleared w!m4>w  
1CC0]pyHX  
]3 "0#Y  
),x0G*oebj  
停止付款payment stopped v3DK0MW  
U1YqyG8  
*j3U+HV  
j9fBl:Fr  
支票毁损cheque mutilated o<nM-"yWb  
:Qa*-)rs  
> "hP  
HxO+JI`'3  
汇款||寄钱to remit||to send money xm {?h,U,  
.#&)%}GC  
DGHSyB^+1  
YuhfPa  
寄票供取款||支票支付to send a cheque for payment ^(q .f=I!a  
<Y`(J#  
%e:+@%]  
y6$a :
6  
寄款人a remitter sVh)Ofn  
O~5t[  
EB3/o7)L  
f#l9rV"@g  
收款人a remittee tR!C8:u  
!j$cBf4  
ja9u?UbW  
-53c0g@X  
国外汇票foreign Bill ;` L%^WZ;-  
[[[C`H@  
_gMr]%Q  
o(tJc}Mh+(  
国内汇票inland Bill pLu5x<  
{iyJ HY  
yy5|8L  
kwp%5C-S  
跟单汇票documentary bill Tgpu9V6  

]Gi&:k  
&<><4MQ  
F:jNv3W1  
空头汇票accommodation bill ./I?|ih  
>,,`7%Rv  
7)U ik}0  
y{M7kYWtHV  
原始汇票original bill ,=e.QAF!"  
: i{M1z I  
ICz:>4M-dn  
huZ5?'/Fg  
改写||换新票据renewed bill XVNJK-B  
{>km]CG  
*C55DO^w  
oLkzLJ  
即期汇票sight bill||bill on demand 3[Q7'\  
. -YE(}^  
/[?}LrDO  
2=?3MXcjy  
…days after date||…days after date…日后付款 o_}?aI~H  
`a52{Wa  
qUfoEpW2=6  
Wu6'm&t  
…months after date||…months after date…月后付款 r],%:imGr  
i=/hLE8T*  
3rK\ f4'  
u"zR_CzYc  
见票后…日付款…days after sight||…days sight Fah6 &a  
|fyzb=Lg  
t<dFH}U`w  
vw>(JCR  
见票后…月付款…months after sight||…months sight RL&0?OT  
?<F([ (  
)*_G/<N)|  
GPni%P#a@0  
同组票据set of bills r?u4[ Oe#  
Ytc[ kp  
i%!<9D~n  
4"|3pMr  
单张汇票sola of exchange||sole of exchange 5$!idfDr|m  
>!qtue7B  
BEax[=&W  
_<]0hC  
远期汇票usance bill||bill at usance Y'0
00#+  
4RctYMz  
!e<5JO;c  
p5qfv>E8)  
长期汇票long bill 8VG} -  
X9PbU1o;  
]O}e{Q>  
i+5Qs-dHA  
短期汇票short bill WI&A+1CK-5  
hlreeXv  
_1RvK? ;.{  
]gX8z#*k  
逾期汇票overdue bill t]Ln(r  
KaMg[G  
Z^Um\f  
D?%[du:V  
宽限日期days of grace \^0>h`[  
j=U"t\{  
CT_tJ  
phG*It}  
电汇telegraphic transfer （T.T） uO]
|YF  
O*/%zr  
;o)'dK  
I*j~5fsS'  
邮汇postal order||postal note （Am.）||post office order||money order a~@f,b w  
NRG06M  
k?Hd W(HA  
Kg~D~ +j  
本票promissory note （P/N） PSv 5tQhm  
oj.J;[-  
I@z@s}x>  
`%~
}p7Zu  
押汇负责书||押汇保证书letter of hypothecation >Q<XyAH~  
Q}^Ip7T  
0827z  
Uc_}="  
副保||抵押品||付属担保物collateral security Z  #  
c
2Z!Vtd  
(X^ ,.qy  
G6{'|CV  
担保书trust receipt||letter of indemnity ^w%%$9=:r  
wQhuU  
ah<p_qe9|  
9;I%Dv  
承兑||认付acceptance Q=%W-  
._>03,"  
<uBRLe`)  
!4#qaH-Q  
单张承兑general acceptance %Iflf]l  
pam9wfP  
jP/Vqe%%8  
h{_\okC>  
有条件承兑qualified acceptance d3\?:}o,  
` ;mQ"lO  

u4T$  
eD(5+b

m  
附条件认付conditional acceptance )TVd4s(e  
ZJcX-Z!\  
 ID`C  
|*w)]2Bl  
部分认付partial acceptance   QjXJo$I6