[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。   $h"\N$iSq  
会计报表statement of account /{_:{G!Q0  
hn@08t G  
uGGt\.$]s  
h438`  
往来帐目account current !e<^? r4  
0s[Hkhls  

!Ai@$tl[S  
+O{*M9B  
现在往来帐||存款额current accout &p@O_0nF  
ES7s1O$#  
\M^bD4';>  
Ld~/u]K%V  
销货帐account sales $6 f3F?y7  
UiW>J  
tyFzSrfc  
0{D'n@veP  
共同计算帐项joint account %tGO?JMkd  
=; Ff4aF  
v
k^xT  

2[W&s&  
未决帐项outstanding account 
=:pJ  
6 cX
yJW  
a1lh-2xX  
d$!RZHo10V  
贷方帐项credit account||creditor account 73;GW4,  
CD~.z7,LC  
8 lrpve  
Y$_B1_  
借方帐项debit account||debtor account DTL.Bsc-.  
PJH&  
#\m<Sz5Gp#  
)y$(AJx$  
应付帐||应付未付帐account payable 4!?eRY  
;e*!S}C,  
#_p\Ie*rd  
(!WD1w
 
应收帐||应收未收帐account receivable g($2Dk_F2  
"chDg(jMZ  
(jE9XxQY  
kxv1Hn"`{E  
新交易||新帐new account 5\nAeP  
rx|pOz,:  
%'pgGC"|  
;i+jJ4  
未决帐||老帐old account =aW9L)8D  
^1];S^nD  
'` Hr}  
JWxwJex  
现金帐cash account s$j,9uRr  
k<?b( &` J  
\9T7A&  
6'f;-2  
流水帐running account Q$"D]!G  
s~X%Y<9l  
WpvhTX  
&};zvo~P.  
暂记帐||未定帐suspense account ;$g?T~v7  
Nh44]*  
R:qW;n%AF  
ef4 i:.  
过期帐||延滞帐overdue account||pastdue account !4+<<(B=E  
RViAwTvY  
pQB."[n  
/)O"l@ }U  
杂项帐户sundry account 9\(| D#  
@6-jgw>W2  
)^hbsMhO  
dM@1l1h/  
详细帐单||明细表detail account 4*;MJ[|  
q) KKvO  
m1AJ{cs  
jL}v9$  
呆帐bad account Y'X%Aw;`  

e\/w'  
#/37V2E  
|R:'\+E  
会计项目title of account _yR^*}xJb  
"m>81-0  
COlaD"Y  
U6s[`H3I{  
会计薄||帐薄account-book "0TZTa1e  
4
7/iF97  
N'=gep0
V@  
\|[;Z"4l  
营业报告书||损益计算表account of budiness||business report A3*!"3nU  
alb.g>LNPP  
[2cD:JL  
mX|ojZ  
借贷细帐||交验帐account rendered Flb&B1  
wy2 D; ;  
/Z4et'Lo  
3Zh)]^  
明细帐account stated ;dhQN}7  
?Mfw]z"\C)  
hE-M$LmN@  
w4Z'K&d=  
与…银行开立一户头to open an account with 2:ylv<\$  
C7AUsYM  
"
kFg  
> Nr#O  
与…银行建立交易to keep account with )!T/3|C  
x,Vr=FB  
ov
V'VcUs  
8dhUBJ0_  
继续记帐to keep account xkAK!uVy  
@KAI4LP  
IE~ |iQ?-  
? =+WRjF  
与…有交易to have an account with :M5l*sIO2  
TS5Q1+hWHV  
u#SWj,X  
T[A69O]v  
作成会计帐||有往来帐项to make out an account with F6dP,(  
[ikOb8 G#  
<54 S  
E4xa[iZ  
清算||清理债务to make up an account fikkY=  
bN@ l?w  
sx<%2  
n'w.; q  
清洁帐目||与…停止交易to close ones account with SX-iAS[<  
CJI ~_3+K  
Wv/=
O}  
@s^-.z  
结帐to close an account L8 @1THY  
" 2Dngw  
0
SPk|kr  
5/z/>D;  
清理未付款to ask an account||to demand an account )
sp+8  
#R RRu2  
}o{
(S%%  
29q _BR *:  
结清差额to balance the account with {[>Kob1  
2GStN74Xr  
y*h<MQ  
>yh2Lri  
清算to settle an account||to liquidate an account||to square an account b<u3 hln%,  
ws^ np  
4v|W-h"K  
M& CqSd  
审查帐目||监查帐目to audit an account +d-NL?c  
GowH]MO  
(_{yB[z>`  
4nz35BLr  
检查帐目to examine an account ^/=KK:n~  
6\S~P/PkE  
KCDE{za  
NW)1#]gg%  
转入A的帐户to charge the amount to As account lB[kbJ  
.w,q0<}  
W|(1Y D  
.Xhr
CiZ  
以计帐方式付款to pay on account O<W_fx8_'  
G9@0@2aY8  
vSLtFMq^(  
pcI uN  
代理某人||为某人on ones account||on account of one j$5
LN.8J  
RY*U"G0#w  
7})[lL`\s  
eQvg7 aO;  
为自己计算||独立帐目on ones own account -1@<=jX3_  
,wdD8ZT'Ip  
xA[mm  
vgN&K@hJ  
由某人收益并负风险on ones account and risk||for ones account and risk $7A8/#  
-RK- Fu<e  
k+l b@!  
b*Q&CL  
由某人负担for ones account||for account of one "8zDbdK  
W'u>#  
MR.'t9m2L  
*siFj CN<  
按某人指示||列入某人帐户by order and for account of one '>C5-R:O  
SOvF[,+  
Yp2eBgo"  
QnX(V[  
列入5月份帐目for May account T37X
Bg H  
YkQd  
wJY'  
57'4ljvYi  
编入某中帐项下to pass to the account of||to place to the account of {+Cy U!O  
2SR:FUV/  
mXfXO*Cnp  
&~U ]~;@  
寄出清算书to send in an account||to send in render an account 3|Xyl`i4o  
DrK{}uM  
# c^z&0B}  
K@w{"7}  
支票薄cheque book k~FRD?[u  
?p8_AL'RS  
gt w Q-  
D*|Bb ?  
支票陈票人cheque drawer x.R4%Z  
G9<X_  
uOdl*|T?  
0h7r&t%YsV  
持票人cheque holder SGlNKA},A  
[0D.K}7|  
)q3p-)@kQ  
ls )%
c  
不记名支票cheque to bearer||bearer cheque Aj]V`B:65  
-v|qZ
'  
1|-Dj|  
wZZt  
记名支票||认人支票cheque to order ] {HI? V  
*$ %a:q1U  
0v$~90)  
c=.(!qdH  
到期支票antedated cheque e'b(gD}
 
2x0<&Xy#P  
_b;{_g  
/FEVmH?  
未到期支票postdated cheque  ,7K`[  
mvT(.R ..s  
l8#EM1g-  
h2;F
 
保付支票certified cheque w}cPs{Vi"  
WlBc.kFck  
SQt4v"  
J!U}iD@occ  
未获兑现支票，退票returned cheque QWHu
g:c  
i5,kd~%O  
[Nbm
|["q~  
AX
/m25x  
横线支票crossed cheque :
${HQd+  
:'*~uJrR  
s(q_ o
 
t"/q]G5  
普通横线general crossing qR+!l(  
`XEr(e9  
>>fH{/l  
0T5L_%c  
特别横线special crossing L AA
HEv  
o"R7,N0rB  
:@A9](gI  
ut/=R !(K  
空白支票blank cheque k-OPU,  
.
$)  
a]tVd#  
_&ks1cw  
失效支票，过期支票stale cheque z]D 69O b  
PxkOT*
 
Y,t={HiclX  
?|B&M\}g  
普通支票open cheque ` 3K)GA  
+
l
{=  
6]%sFy2  
Qe0lBR?H  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yT9@!]^L  
l u%}h7ng  
H6 HVu |  
\%N!5>cZ{  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Cg?&wj<
 
ILShd)]Rw  
HLaRGN3,  
xCl1g4N  
支票换现金||兑现to cash a cheque !6>~?gNd  
8::$AQL3  
+8d1| cB"  
3/W'V,5G6  
清理票款to clear a cheque Opc ZU{4b  
1rF]yi:X  
ly_HWuFJ3  
HqD^B[
jS  
保证兑现to certify a cheque ZO$m["|  
KRMQtgahc  
v"XGCi91L  
@wo(tf=@P  
填写支票数额to fill up a cheque \k!{uRy'  
`gf0l /d  
kH7(@Pa  
Tl
[!=S  
支票上划线to cross a cheque E`de7  
(~wqa 3  
3L}!RB  
d,Yw5$i  
开发支票to make out a cheque ~T,c"t2  
"~7>\>UFh  
5T2
CISmu  
v8[I8{41  
签发支票，开立支票to draw a cheque||to issue a cheque +kO!Xc%P&  
'2nhv,|.U  
!()
$8  
cir$voL  
透支支票to overdraw a cheque [b>Fn%y  
cacr=iX  
h^,a 1'  
+(0eOO'\M  
背书支票to endorse a cheque {D< ?.'  
nX'.'3  
!y.7"G*  
sqRuqUj+  
请付票款||清付票款to pay a cheque||to honour a cheque 9b6h!(  
}X-ggO,  
k=}hY+/=  
39#>C~BOl  
支票退票to dishonour a cheque Sa5y7   
Yw0@O1Cel  
0jH2.d=  
l:HuG!  
拒付支票to refuse a cheque [E1I?hfJ  
M:E#}(
 
<D}k@M Z  
Sq>UMfl&  
拒付支票to stop payment of a cheque |Sm/Uq(c  
KW\`&ki  
{rQ`#?J}^?  
%3wK.tR  
提示要求付款to present for payment hrK^oa_[W  
(B5G?cB9  
10(N|2'q  
mD US9>  
见票即付持票人payable to bearer ~7g6o^A>  
2z:9^a/]Na  
X
+R_TC  
vr$[  
支付指定人payable to order '1<QK  
; V8 =B8w  
wvD|c%   
::6@mFLR  
已过期||无效out of date||stale :O2N'vl47A  
%Ok.XBS)  
va\cE*,@ns  
-[z;y73]t  
请给出票人R/D||refer to drawer wB@A?&UY  
\Uiw: ,  
Rd/!CJ@g  
1ARIZ;H  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lUmaNZ  
K9c:K/H  
&>SE9w/?o  
7-)KTBFL  
文字与数字不一致words and figures differ E@p9vf->  
~7|z2L  
~p&sd)  
f`cO5lP/:)  
支票 JXrMtSp\  
``{xm1GK  
时间已过account closed bA:abO  
? T9-FGW  
_F3:j9^  
G"]'`2.m  
更改处应加盖印章alterations require initials :|bPr_&U$  
idHBz*3~ps  
5K0Isuu>>  
$P$OWp?b  
K\#+;\V  
9"[#\TW9Vb  
时间已过effects not cleared 0[^f9NZ>-  
:0/I2:  
NeYj[Q~xy  
K=V)"v5o3  
停止付款payment stopped /}Max@.`  
c(:GsoO  
%j yLRT]H  
EG,RlmcPp  
支票毁损cheque mutilated BO^e.iB/  
 o4xZaF4+  
EyhQjsaT  
72aj4k]^  
汇款||寄钱to remit||to send money :EZTJu  
|2Q;SaI^\  
qSON3Iid  
8D-g%Aj-  
寄票供取款||支票支付to send a cheque for payment E8/P D  
8d-_'MXk3  
Tw$lakw  
Hc71 .rqS  
寄款人a remitter  C+_ NG  
L49`=p<  
=KkHck33  
a!;?!f-i  
收款人a remittee WlU5`NJl]2  
[!"u&iu`  
>>p3#~/  
p\Jz<dkN1  
国外汇票foreign Bill YDP<  
EI'(  
-YD6  
;L|%H/SH  
国内汇票inland Bill vI4St;  
M^a QH/=:"  
N]gdS]pP2{  
z"|^Y|`m  
跟单汇票documentary bill C;_10Rb2ut  
vV8}>  
qjuX16o  
uGOvZO^v  
空头汇票accommodation bill t68h$u  
k \|Hd"T  
$w{
#o E  
v*kTTaU&  
原始汇票original bill U)2\=%8  
A#*0mJ8IK  
,JX/`7 y  
88G Q F  
改写||换新票据renewed bill T0
i_X(_  
Ygr1 S(=  
{2A/@$?  
r/SV.` k  
即期汇票sight bill||bill on demand Z':}ZXy]  
G}d@^9FkE  
52=?! JM  
s#>Bwn&b)  
…days after date||…days after date…日后付款 IZ"d s=w  
5P [b/.n  
Zj%l (OVq  
0@vSl%I+  
…months after date||…months after date…月后付款 8sLp! O;f2  
wjDLsf,  
$3k5hDA0e  
F.zn:yX5  
见票后…日付款…days after sight||…days sight (=,p"3^  
q<dZy? f  
> -OQk"o  
?"\X46Gz;  
见票后…月付款…months after sight||…months sight HsO4C)/  
a~jM^b;VN  
]25 xX  
U:"E:Bxz;m  
同组票据set of bills jw]~g+x#$  
F<VoPqHq  
EA8K*>'pv  
C;QIp6"1  
单张汇票sola of exchange||sole of exchange Tapj7/0`   
D<78Tm x  
3!ZndWSHV  
l@Uo4b^4x  
远期汇票usance bill||bill at usance kO>F, M  
V*U{q%p(  
eTw sh]  
#-r,;  
长期汇票long bill ;H}XW=vO  
l.NV]up+  
b=(?\  
{a;my"ly  
短期汇票short bill 7#wdBB%  
lky{<jZ%  
.93B@u  
ziPE(B  
逾期汇票overdue bill JL.noV3q$  
I:?1(.kd2-  
6HeZ<.d
&  
*c9/ I  
宽限日期days of grace Kw_> X&GcJ  
Y=94<e[f"  
HE6kt6  
d)d\h`=Z  
电汇telegraphic transfer （T.T） w eu3c`-a  
h' #C$i  
9[31EiT  
x=]PE}<E  
邮汇postal order||postal note （Am.）||post office order||money order `_M*2(rt  
AM?6 2  
)4u6{-|A  
Twl>Pn>  
本票promissory note （P/N） A"ApWJ3  
@'XxMO[Z!<  
]N<:6+  
<e)5$Aj  
押汇负责书||押汇保证书letter of hypothecation Ni bOtIZ  
`q":i>FP2  
H& L  
;]/>n:[E  
副保||抵押品||付属担保物collateral security SY&)?~C  
,j^z];  
$w%n\t> B  
TX/Ng+v S  
担保书trust receipt||letter of indemnity |1M+FBT$w  
J)yNp,V  
Pi7IBz  
eksYIQZ]  
承兑||认付acceptance )}`3haG  
`GGACH3#s  
N i\*<:_  
DSb/+8KT  
单张承兑general acceptance (rDB|kc^7  
6<E4?<O%  
35>VCjCw0  
>M1m(u84#  
有条件承兑qualified acceptance Dl/Jlsd@  
.@7J8FS*  
YTWlR]Tr6?  
R> r@[$z+  
附条件认付conditional acceptance cU`sA_f  
Nw 74T  
L!fiW`>0G  
iobL6SUZ  
部分认付partial acceptance   4|PNsHXt