[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。   . AA# G  
会计报表statement of account vE`;1UA}  
tX% C5k  
6Z1O:Bou  
1/1oT  
往来帐目account current ?1g` 'q@T%  
FS8l}t  
xj33g6S  
M &-p  
现在往来帐||存款额current accout ?#c "wA&  
AHr^G '  
+Y*4/w[   
Q~"Lyy8  
销货帐account sales DEu0Z  
?r =`Kl  
fFVQu\  
xBc$qjV
 
共同计算帐项joint account [-Z 6QzT  
8~qpOQX^V  
+z9BWo!{I  
o1 27? ^  
未决帐项outstanding account n[y=DdiKGS  
W|{!0
w  
>=rniHs=?7  
"r;cH53  
贷方帐项credit account||creditor account %;]/Z%!  
$Vp&7OC]  
B^M L}$  
<NDV 5P  
借方帐项debit account||debtor account \8*j"@ !H  
+?t& 7={~  
g<~ODMCO?W  
 })! -  
应付帐||应付未付帐account payable StR)O))I  
_@?I)4n|  
wmK;0 )|H  
-A}
$5/  
应收帐||应收未收帐account receivable +R$;LtR  
G@e;ms1  
Ts, U T L  
,]qc#KDq-1  
新交易||新帐new account EQ"_kJ>81Y  
SANbg&$  
_ZWU~38PM  
]ml'd  
未决帐||老帐old account kyJKai  
{?w*n_T.  
uFuH/(}K[  
J#w=Z>oz<  
现金帐cash account j^Qk\(^#IV  
@w%kOX  
Z@m5hx&  
7!o
#pt7  
流水帐running account %;_EWs/z8  
@G=:@;  
zb~;<:<  
|J-tU)|1vl  
暂记帐||未定帐suspense account hYFi
"ck  
1*#hIuoj'  
m-[xrVV  
BVv-1$ U^  
过期帐||延滞帐overdue account||pastdue account j$u  
}f{5-iwD}  
*c.w:DkfB  
:hB6-CZkqN  
杂项帐户sundry account I8W9Kzf  
H93ug1,  
;$*tn"- ?~  
55y}t%5  
详细帐单||明细表detail account otdv;xI9  
0ikA@SAq  
MD0d  
CJ3/8*;w  
呆帐bad account C{-Dv-<A>  
fA V.Mj-  
EN>a^B+!  
:E|+[}|  
会计项目title of account kDiR2K&  
H?=[9?1wI5  
5P('SFq'=  
O"[#g  
会计薄||帐薄account-book W"~"R  
z`J-J*R>d  
je:J`4k$  
!*wd d8
 
营业报告书||损益计算表account of budiness||business report ]'#^ ~.  
xy)W_~Mk  
> JTf 0/  
c!$~_ ?]  
借贷细帐||交验帐account rendered !cO<N~0*5x  
$reQdN=~  
TYxi&;w  
hg^klQD  
明细帐account stated odvUU#l  
Hc0V4NHCaL  
-zH-9N*c  
LKud'  
与…银行开立一户头to open an account with "+&@iL  
xLbF9ASim  
.KYDYdoS'  
gFM~M(  
与…银行建立交易to keep account with 61b<6r0o  
Y=UN`vRR  
>BMtR0
  
0M}Ql5+h,  
继续记帐to keep account ]V"B`ip[2  
\7(OFT\u:  
w (,x{Bg\  
%A@U7gqc  
与…有交易to have an account with QSo48OFs  
y=1(o3(
 
KXo[;Db)k  
f./j%R@  
作成会计帐||有往来帐项to make out an account with BLo=@C%w5  
PiX(Ase  
I]~UOl  
`7 J4h9K  
清算||清理债务to make up an account N1]P3  
( 2KopL  
a3_pF~Qx  
]@msjz'  
清洁帐目||与…停止交易to close ones account with tH4+S?PI  
<*4r6UFR  
OFlY"OS[  
|=Pw-uk  
结帐to close an account ,Ct1)%   
`[4{]jX+<  
M0MvOO*ad  
W% }zwQ  
清理未付款to ask an account||to demand an account A@G%*\UZ  
Ar$Am  
z`y^o*qc]  
R?kyJ4S  
结清差额to balance the account with w5Yt mnP  
[Kanj/  
kAk+Sq^n  
safI`bw1  
清算to settle an account||to liquidate an account||to square an account gs=(h*  
wb-_CQ  
, *Z!Bd8  
5q.)K f+  
审查帐目||监查帐目to audit an account M[ ,:NE4H  
bjs{_?  
p w`YMk  
bX&=*L+h6  
检查帐目to examine an account ~0gHh
  
RZ:=';  
MvlqxJ$  
J?bx<$C@  
转入A的帐户to charge the amount to As account V0F&a~Q  
"?{=|%mf  
_2S( *  
n]P,5  
以计帐方式付款to pay on account ^/$bd4,z  
fnU;DS]W  
!&vPG>V  
a.s5>:Ct  
代理某人||为某人on ones account||on account of one >iI-Cs7TD  
-|&&lxrwh  
B["C~aF  
%pImCpMR  
为自己计算||独立帐目on ones own account &BJ"T  
?hnxc0~P  
'C<4{agS  
</jTWc'}  
由某人收益并负风险on ones account and risk||for ones account and risk IpI|G!Y,  
2umgF  
VPXUy=W  
i}r|Zo  
由某人负担for ones account||for account of one [I5}q
&  
}:hN}*H  
'@,M 'H{  
~k'SP(6#C  
按某人指示||列入某人帐户by order and for account of one jZ>x5 W  
1gDsL  
Hn
!13 +fS  
4,qhWe`/  
列入5月份帐目for May account ^;a~_9 m-  
78/,rp#'_  
Z+G/==%3#,  
8(""ui8  
编入某中帐项下to pass to the account of||to place to the account of jLv8
K  
*'hJ5{U  
o0:RsODl  
='<789wT  
寄出清算书to send in an account||to send in render an account Q6rvTV'vv  
cCbZ*  
%oHK=],|1  
fu $<*Sa2  
支票薄cheque book .FpeVjR''  
8a3h)R  
h@yn0CU3.  
;dZuO[4\  
支票陈票人cheque drawer Z2D^]  
E]dmXH8A  
;HoBLxb P  
20A`]-D  
持票人cheque holder Z=j6c"  
![9umsx  
|!E: [UH  
u+5MrS[  
不记名支票cheque to bearer||bearer cheque 'Uu!K!  
yU'<b.]  
.6[7D  
)uu1AbT+e  
记名支票||认人支票cheque to order :.aMhyh#*  
LeaJ).Maw  
YML]pNB  
z^^)n  
到期支票antedated cheque Z]qbLxJV  
G[$g-NU+  
:kQydCuK  
d=d*:<Zx  
未到期支票postdated cheque m6M ko2  
chA7R'+LA  
}WDzzjDR+  
x7ZaI{ 
 
保付支票certified cheque O QGKH6q  
-+{<a!N
b  
???`BF[|  
cB=ExD.Q  
未获兑现支票，退票returned cheque O_\%8*;  
?/|KM8  
XR|U6bf]  
|wINb~trz  
横线支票crossed cheque D0^h;wJ=4+  
#ADm^UT^  
{2F@OfuCF  
?"$Rw32  
普通横线general crossing Yhte&,D"  
ZXl_cq2r  
Dl@Jj?zc  
'S%H"W\  
特别横线special crossing d$hBgJe>N  
55Y
a(E  
);;UA6CD  
4i7+'F  
空白支票blank cheque f~ wgMp.W0  
gVNoC-n)  
Jb*E6-9G  
+\]Gu (z<  
失效支票，过期支票stale cheque 4-m6e$p;  
{B- *w%}HU  
D$N;Qb  

#/Bg5:  
普通支票open cheque EK
us0"|  
Z+=M_{`{  
G>Hg0u0!,  
pO92cGJ8  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \@[,UZ  
l];/,J^  
h0$Y;=YA  
u4j"U6"]M  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges s'|t2`K("  
*:"@
  
ALj~e#{;z  
:V1j*)  
支票换现金||兑现to cash a cheque S5V:HRj{?  
5] LfJh+"n  
5th?m>  
``%yVVg}  
清理票款to clear a cheque J$5Vjh'aM
 
dIf y!B"  
j#0JD!Vr  
q=}1 ud}1  
保证兑现to certify a cheque l dqU#{  
Q':hmulT!  
>n^780S|  
h+ud[atk.  
填写支票数额to fill up a cheque /3&MUB*z&y  
|{v#'";O:
 
l0C`teO  
4(p`xdr}K  
支票上划线to cross a cheque G[1\5dK*uR  
c]zFZJ6M  
3~VV2O  
yzv"sd[8N  
开发支票to make out a cheque AJm$(3?/D  
A; wT`c  
]IEZ?+F,  
H8B$#.  
签发支票，开立支票to draw a cheque||to issue a cheque "Kdn`zN{  
@$~IPg[J  
?w+ V:
D  
d$jwh(Ivs  
透支支票to overdraw a cheque 5C&*PJ~WA  
^H&U_  
5dB62dqN  
=YTcWB  
背书支票to endorse a cheque [q
_+s  
9! /kyyU  
4M|uT 9-  

pQKSPr  
请付票款||清付票款to pay a cheque||to honour a cheque > (9\ c F{  
.p,VZ9  
U8AH,?]#  
SI=u-'%  
支票退票to dishonour a cheque
1"L"LU'  
-sfv"?  
A4cOnG,  
marZA'u%B1  
拒付支票to refuse a cheque T4HJy|  
Id##367R  
t`&x.o  
Q{RmE:  
拒付支票to stop payment of a cheque wV"`Du7E;  
[IQ|c?DxpL  
0'fswa)  
i5t6$|u:&m  
提示要求付款to present for payment S.)Jp-&K  
> a,D8M?  
Cf3!Ud  
&8z<~q  
见票即付持票人payable to bearer 4uo`XJuQ  
!~Uj 'w  
BUJ\[/  
8v4 o+wP  
支付指定人payable to order b.@a,:"  
L]|mWyzT  
o[T+/Ej&  
8.#{J&h  
已过期||无效out of date||stale + 7^p d9F.  
v
$W[(  
dy&UF,l6  
$KO2+^%y  
请给出票人R/D||refer to drawer w_xca(  
iU;e!\A  
+t+<?M B  
`;E/\eG"  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hd(FOKOP  
YR9fw  
S@FO&o 0  
Ve3z5d:^  
文字与数字不一致words and figures differ AQlB_@ b  
9)ALJd,M  
 :^.wjUI  
)rD!4"8/A  
支票 rtRbr_  
zKO7`.*  
时间已过account closed e  "A"  
rP3HR5  
g[3LPKQ  
.$%p0Yx+  
更改处应加盖印章alterations require initials '6#G$  
/|1p7{km  
:oP LluW*  
0N.h:21(4  
h_vT
A  
a>'ez0C  
时间已过effects not cleared 50W+!'  
mm-s?+&M;  
* x/!i^  
//q(v,D%Q  
停止付款payment stopped G@[8P?M=Z  
6Dlm.~G  
<Kd(fFe  
V&M*,#(?  
支票毁损cheque mutilated Ey&H?OFiP  
/SD}`GxH  
9=%zdz2_S  
G<;~nAo?f0  
汇款||寄钱to remit||to send money ;sZG=y@  
1iy$n  
;]>kp^C#  
GM%+yS}(P  
寄票供取款||支票支付to send a cheque for payment bbK};u  
5Q?Jm~H9  
7 A)\:k  
,c p2Fac  
寄款人a remitter ~RhUg~o  
Ts 5)r(  
L
L^KZ-  
5p;AON  
收款人a remittee SS=<\q#MS  
4Gc M  
q$Gs;gz^(  
1-KNXGb'  
国外汇票foreign Bill {PHH1dC{  
t]yxLl\  
m1"m KM  
yn4T !r "  
国内汇票inland Bill wV s?E  
eUyF <j  
*'<AwG&  
?+yr7_f3*  
跟单汇票documentary bill #~*v##^vFH  
e w^(3&  
8Bf>  
c/; ;zc  
空头汇票accommodation bill h0GoF A<  
aF{_"X2  
rhJ&* 0M  
_bFUr  
原始汇票original bill 3nq?Y8yac  
&`"DG$N(  
g{8
RPw]  
YG "Ta|@5  
改写||换新票据renewed bill $~/2!T_  
DBT4 W/  
3[YG BM
(  
vl"w,@V7  
即期汇票sight bill||bill on demand >rSjP1-F  
lSj gN~:z  
~wvt:E,fC  
*;7y 5ZJ  
…days after date||…days after date…日后付款 L$ZjMJ  
Pf*6/7S:  
Av X1*  
/F*Y~>*% 1  
…months after date||…months after date…月后付款 Kb.qv)6i*  
0Y
.z  
[BWq9uE  
o<`vh*U@,4  
见票后…日付款…days after sight||…days sight 8Sbz)X  
j{@O%fv=  
( xs'D4  
q!Du J  
见票后…月付款…months after sight||…months sight B=_w9iVN  
MqyjTY::Xg  
ke4E1T-1n  
Y-
VDi.]W  
同组票据set of bills th?+
TNb^  
R+ * ; [  
48^-]};  
o3J#hQrl  
单张汇票sola of exchange||sole of exchange ({
f}Z-%  
("$/sT  
peQwH  
&5CRXf  
远期汇票usance bill||bill at usance |{(<A4W  
W5*ldXXk  
=|t-
0'RsN  
cc@W 6W  
长期汇票long bill -<W?it?D  
Z}W{ iD{  
<2$vo  
Q@D7\<t  
短期汇票short bill du65=w4E!  
5mH[|_  
6g(;2gY  
asWk]jjMG  
逾期汇票overdue bill :@A&HkF  
C{exvLQ  
HJL
! ;i  
Q$%apL  
宽限日期days of grace *a9cBl'_  
CM6% g f3  
1\}vU  
x|H`%Z  
电汇telegraphic transfer （T.T） <Ap_#  
Od1\$\4Z  
j=WxtMS  
qmS9*me {  
邮汇postal order||postal note （Am.）||post office order||money order o`T.Zaik,  
u3T-U_:jSV  
.OPknC  
VB |?S|<  
本票promissory note （P/N）
/MZ<vnN7f  
crmQn ^4\  
|9*Rnm_  
u$ts>Q;5  
押汇负责书||押汇保证书letter of hypothecation M/3;-g  
c&['T+X  
"?" :  
]RVu[k8  
副保||抵押品||付属担保物collateral security -@v^. @[Z&  
!:{Qbv&T  
sh/,"b2!P  
w $]G$e  
担保书trust receipt||letter of indemnity =RoE=)1&-  
7e_4sxg'(3  
]U?nYppV
 
corm'AJ/  
承兑||认付acceptance d Ojly,!  
6pt,]FlU  
$LP(\T([  
E-A9lJW
r  
单张承兑general acceptance x]^d'o:cDP  
D T5d]MU  
WowKq0sn
 

~OD6K`s3  
有条件承兑qualified acceptance ^
u$gO3D  
rZK h}E  
gt Kih  
>,6  
附条件认付conditional acceptance ?QP>rm  
" ityx?  
Y3~Uz#`SU  
E|=x+M1sH  
部分认付partial acceptance   3u@,OE