[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。   ~3/>;[!  
会计报表statement of account 15Yy&9D  
0o`0Td
 
l ^\5Jr03  
+ de.!oY  
往来帐目account current @kI^6(.  
[S3 X  
{%UY1n  
VPtA %1  
现在往来帐||存款额current accout N:"E%:wSbi  
-I\_v*nA  
s{<rc>  
(W*yF2r  
销货帐account sales Z#"6&kv  
{[)J~kC+  
%<I 0-o  
|D`Zi>lv  
共同计算帐项joint account Lrr6z05FQ  
8c]\4iau  
9Z7o?S";  
SGjaH8z  
未决帐项outstanding account {_ewc/~  
r(i<H%"Z  
"6Ly?'HK  
MJ&6 Z*  
贷方帐项credit account||creditor account j0:
F E
  
>{npg2  
Hsx`P  
gt{ei)2 b  
借方帐项debit account||debtor account kTs)u\r.  
YR~g&E#U^  
8oN4!#:  
_%Mu{Ni&  
应付帐||应付未付帐account payable &k : |  
%oC]Rpdu  
z\fD}`^8  
/M B0%6m  
应收帐||应收未收帐account receivable
*!lq1h  
~>s^/`|?  
1sn!!  
(VwS9:`
  
新交易||新帐new account Oh<Z0M)  
L-G186B$r  
!>9*$E |  
B'atwgI0  
未决帐||老帐old account YgdoQBQ  
Q.M3rRh  
<~X=6  
^x:4%%Q]l  
现金帐cash account P%B1dRa  
- [Zau$;J<  
I
2K52A+
 
?ix0 n,m  
流水帐running account #@lr$^M  
5 BcuLRId:  
iT9cw`A^%  
z9;vE7n!  
暂记帐||未定帐suspense account Jg;Hg[  
B:+} ^=  
{TE0  
hiU_r="*ox  
过期帐||延滞帐overdue account||pastdue account >G/>:wwSP.  
McH*J j
  
V/>SjUNq  
uyjZmT/-  
杂项帐户sundry account Me5um
A  
gjyg`%  
K2: r
7f  
C'7W50b  
详细帐单||明细表detail account 3]xnKb|W  
G9Azd^3  
90I)"vfW5  
/x-Ja[kL  
呆帐bad account d'Gv\i&e  
E3NYUHfZ  
t6-c {ZX>A  
.9nsW?  
会计项目title of account bp$8hUNYz-  
J8? 6yd-7  
glk I9~  
ecf<(Vl}  
会计薄||帐薄account-book G.B^C)guu  
.7E-  
\EB]J\x<  
&sx/qS#,VL  
营业报告书||损益计算表account of budiness||business report >SfC '*1  
0FTiTrTn  
HzbO#)Id-I  
ufEt"P-X.  
借贷细帐||交验帐account rendered <|Z0|sel  
)m5<gp`  
pklcRrx,a  
Qyd3e O_  
明细帐account stated l\$_t2U  
|W:kzTT-T  
5:n&G[Md  
K7e<hdP_#  
与…银行开立一户头to open an account with B#EF/\5  
36Wuc@<H  
@@ZcW<Y"  
`yuD/-j  
与…银行建立交易to keep account with kQVl8KS  
bmT  J  
xW"J@OiKL  
IFpmf0;^  
继续记帐to keep account ]*zF#Voc  
|U7{!yy%MF  
O@E&lP6  
66Hu<3X P  
与…有交易to have an account with QW6k!ms$  
0Vy* 0\{S  
o/=K:
5  
_Q.3X[88C  
作成会计帐||有往来帐项to make out an account with }$AC0  
*'exvY~  
.iew5.eB+  
lD C74g  
清算||清理债务to make up an account f<kL}B+,Og  
6{+~B2Ef  
eTrGFe!8w  
*j<;;z-  
清洁帐目||与…停止交易to close ones account with $V5Ol6@2  
*+@/:$|U  
rZpc"<U  
W" !nf  
结帐to close an account 6;(Slkv  
+;;fw |/  
!4oYQB  
@ju-cv+  
清理未付款to ask an account||to demand an account ,LzS"lmmo  
fJ\Y s;l[j  
p}(w"?2  
|ZRl.C/e  
结清差额to balance the account with ,&)X hO?  
sBSBDjk[  
bk^ :6>{K  
xR1g  
清算to settle an account||to liquidate an account||to square an account p1Lx\  
162qxR[ .  
2]4R`[#  
MX9q )(:  
审查帐目||监查帐目to audit an account J`"1
Dl H  
WtlIrdc  
53(m9YLk  
0/] @#G 2  
检查帐目to examine an account fylaH(LER  
YnI   
x$s
#';*  
rxDule3m  
转入A的帐户to charge the amount to As account Ke'bH  
Wa[~)A  
%8 4<@f&n]  
IFv2S|  
以计帐方式付款to pay on account .s2d  
XUSfOf(  
I[e7Up  
DI$zyj~3  
代理某人||为某人on ones account||on account of one E+7S:B  
C %EQ9Iq6r  
ff:&MsA|,  
I=3q#^}[  
为自己计算||独立帐目on ones own account 8-SVg
o(  
m9PcDhv  
`I'=d4  
z1V0WDVm  
由某人收益并负风险on ones account and risk||for ones account and risk <&+l;z  
OEAF.  
VVe>}  
3'. OghI  
由某人负担for ones account||for account of one %@BQv4oJ  
;UWdT]>!?  
X=.+XP]  
} "cb^3  
按某人指示||列入某人帐户by order and for account of one c6lEWC:  
aa".d[*1  
z5{I3 Y!1  
+Oyt  
列入5月份帐目for May account 0kiW629o  
g~V{Ca;}  
sxsM%Gb?H  
Ws1<Jt3/."  
编入某中帐项下to pass to the account of||to place to the account of %NAz(B  
fqZ!Bi  
PD/~@OsxU  
Gwvs~jN  
寄出清算书to send in an account||to send in render an account U}qW9X;o  
H-rf?R2  
B2,! 0Re  
8KAyif@1::  
支票薄cheque book %{Ls$Y)  
-)$)<k  
x?j&Jn_@w  
HV?awc  
支票陈票人cheque drawer Jl9T[QAJn1  
-6H)GK14b  
c}{e,t  
c9'#G>&h~^  
持票人cheque holder lI5{]?'  
%3C,jg  
p 3_Q  
$9l3DJ  
不记名支票cheque to bearer||bearer cheque <~Y4JMr"  
=1esUO[nx  
~XZ1,2jA/  
rgP$\xn-  
记名支票||认人支票cheque to order _zpn+XVdQ  
kv'n W  
i;\i4MT  
+ATN2 o  
到期支票antedated cheque }`h}h<B(  
=tog<7  
Q% dpGI  
Ik}*7D  
未到期支票postdated cheque |MBnRR  
@lj
 
qrdA?VV  
I{RktO;1  
保付支票certified cheque 2'x_zMV  
%WO;WxG8^  
@RnGK 5  
opIcSm&  
未获兑现支票，退票returned cheque fO:*85%}7  
_QErQ ^`  
o+tY[UX  
vfo[<"  
横线支票crossed cheque `b] NB^/  
)*_YeT&w.  
@*_K#3  
xApa+j6I  
普通横线general crossing HQE#O4  
P/y-K0u  
F`ihw[ Wn  
Us%VBq  
特别横线special crossing >Ek`P
VPD  
D{8V^%
{  
SS`\,%aog  
MP3E]T~:  
空白支票blank cheque ec3('}X  
r@!~l1$s`  
7"QcvV@p  
=*(d+[_  
失效支票，过期支票stale cheque w?5b:W
,  
#h&?wE>  
s/T5aJR  
J*;t{M5  
普通支票open cheque od|pI5St  
-I|yi'  
Z os~1N]3  
d)0%|yX6  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M.128J+xfS  
<e=0J8V8,i  
-\I0*L'$|\  
/qp`xJ  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $@U`zy
"Y  
?(|!VLu  

*r%  
AX&1-U  
支票换现金||兑现to cash a cheque \(z)]D  
*".7O*jjV  
Dho~6K}"  
F0|T%!FB>%  
清理票款to clear a cheque d 6L(Q(:s  
I%(+tJ  
epwXv|aSZ  
=uvv|@Z  
保证兑现to certify a cheque k9 b U<  
\UE9Ff+{  
W35nnBU  
#uH1!UQb  
填写支票数额to fill up a cheque 95+}NJ;r  
svQDSi f  
U "}Kth  
6F<L 4*4U  
支票上划线to cross a cheque "RG.vo7b  
vw!i)JO8M  
~f@;.  
7O{\^Jz1  
开发支票to make out a cheque bcZHFX  
 %"z W]  
?ph"|LyL  
^]v}AEcm W  
签发支票，开立支票to draw a cheque||to issue a cheque dx U[>m;  
_I-0[w  
*$s)p>  
cg$~.ytPK  
透支支票to overdraw a cheque G%6wk=IH  
i&l$G55F  
g\^(>Ouc  
C :e 'wmA  
背书支票to endorse a cheque f{+8]VA  
MBg^U<
t8  
+I/P5OGRN  
P"%/  
请付票款||清付票款to pay a cheque||to honour a cheque s_kI\w4(x1  
-Rf|p(SJ,E  
qS7*.E~j|]  
8!T^KMfz  
支票退票to dishonour a cheque F-ZD6l 9O  
kTnvD|3_!P  
M35}
5
+  
yRy9*r=  
拒付支票to refuse a cheque K'71uW>  
@Xh4ZMyEx  
k"n
#4o:  
$]hf2Yr(  
拒付支票to stop payment of a cheque )pzXC  
BkC(9[Ei  
UM#]olh  
D QZS%)  
提示要求付款to present for payment WUxr@0  
)ejvT-  
jLEU V  
a'A0CQ
 
见票即付持票人payable to bearer A#p@`|H#B  
co*5NM^  
9\"
~G)  
'fgDe  
支付指定人payable to order ^yb_aCw  
,%:`Ll t]$  
5Q^~Z},  
0xjV*0?s  
已过期||无效out of date||stale Ea3tF0{  
,<[os  
)WzCUYE1/  
5G2u(hx  
请给出票人R/D||refer to drawer =6 [!'K  
aNwDMd^+  
wU
SWB{y  
c1z5t]d  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q/+a{m0f  
{vU '>pp  
;3-ssF}k*  
ROfmAc  
文字与数字不一致words and figures differ \mycn/e  
C=Zuy^  
tF;aB*  
NR3IeTd  
支票 L Y
M`  
U%#=d@?  
时间已过account closed AfY(+w6!K  
/@OGYYH,M  
Eod2vr=Q  
@e s
lF  
更改处应加盖印章alterations require initials (g;Ff`P Pc  
TX 87\W.  
N7e^XUG   
_% >.t  
zzxU9m~"  
EYQ!ELuF  
时间已过effects not cleared ?^7
~|?v  
6z( _^CY  
`ybZE+S.  
44]ae~@a  
停止付款payment stopped |)lo<}{  
G'bp  
~C[,P\,  
I/(`<s p  
支票毁损cheque mutilated FqiK}K.~/  
(Hsf
rc  
v:+se6HY?p  
b_LzG_n!  
汇款||寄钱to remit||to send money 4x3`dvfp/  
ZqhINM*Rm  
/2z2a-!r  
`?>OY&(  
寄票供取款||支票支付to send a cheque for payment 1n,JynJ  
4bKZ@r%  
O=mJ8W@  
7j]@3D9[:p  
寄款人a remitter E6US  
@3G3l|~>  
{Cd*y6lI  
}`eeItI+  
收款人a remittee ~jPe9  
63~i6  
)HmpVH  
)Y:CV,`  
国外汇票foreign Bill
-8TLnl~[  
)oNomsn  
B>'\g O\ 2  
t9=rr>8)  
国内汇票inland Bill fL@[B{XMM  
4f1*?HX&  
_7;#0B  
p&q&Fr-  
跟单汇票documentary bill ;<*VwXJR  
h?SUDk:2^  
= EG[_i{r  

DS^Q0 f  
空头汇票accommodation bill +Y\#'KrA  
> vahj,CZZ  
$`riB$v  
eC3ZK"oJ  
原始汇票original bill /
f2*J  
%++q+pa  
S 5XFYQ  
TcqqAc   
改写||换新票据renewed bill r+U-l#Q  
c-3? D;  
4u;W1=+Vn  
18`?t_8g  
即期汇票sight bill||bill on demand ;+5eE`]a/L  
U2h?l `nP  
rj6wKfz  
sQ_{zOUPh  
…days after date||…days after date…日后付款 Nc7YMxk'H  
v3[ 2!UXq  
m!PN1$9V  
Z)ObFJMG5  
…months after date||…months after date…月后付款 wvgX5P>  
)UxF lp;\  
.NPai4V'  
eHv/3"Og  
见票后…日付款…days after sight||…days sight +`9T?:fu  
cLXMq"?C  
:${Lm&J  
f6z[k_lLN  
见票后…月付款…months after sight||…months sight rSa3u *xB  
jbG #__#_  
{% ;tN`{M  
R[9[lQ'vR  
同组票据set of bills tewC *%3V  
)Z]8SED  
Q!@"Y/  
|i|>-|`!  
单张汇票sola of exchange||sole of exchange ? 1_*ct=g9  
^c/.D*J[I  
0uj3kr?cv  
>`t |a  
远期汇票usance bill||bill at usance UGAP$_j ]P  
:V >Z|?[*H  
OpiN,>;  
mH;\z;lyK  
长期汇票long bill j]jwQRe  
aiz_6@Qfz*  
b2ZKhS8  
p-;*K(#X  
短期汇票short bill JH2d+8O:qK  
3Hr ZN+D  
0Pbv7)=XL  
&t`l,]PQ=6  
逾期汇票overdue bill w%`7,du|  
XC~
|{d  
g#:?Ay-m  
KecRjon~  
宽限日期days of grace
pW eKN`  
[ibnI2I]`  
}]/"auk  
hX<0{pXM4  
电汇telegraphic transfer （T.T） rry 33  
3Ju<jX
oo!  
](B+ilr   
6=iz@C7r  
邮汇postal order||postal note （Am.）||post office order||money order *Z<`TB)<X  
>12phLu  
<kp?*xV]]  
Lxs  
本票promissory note （P/N） r 5:DIA!  
g&X$)V4C  
fyh9U_M);w  
C#+ Gkzq  
押汇负责书||押汇保证书letter of hypothecation 6>X7JMRY  
bF<FX_}!s!  
+H8]5~',L%  
O*X]oX  
副保||抵押品||付属担保物collateral security 'tklz*  
KP%A0  
$O?&!8);,  
iJT_*,P^  
担保书trust receipt||letter of indemnity >6KuZ_  
 GMrjZ  
DFcgUEq  
;&oS=6$  
承兑||认付acceptance 0p) #!$  
B!4chxzUZ  
u%}zLwMH  
!Qy%sY  
单张承兑general acceptance FxW~Co  
$TGE  
`$Z:j;F  
">@]{e*  
有条件承兑qualified acceptance a~>+I~^K5q  
il|e5TD^  
xk7MMRb  
I r]#u]Ap  
附条件认付conditional acceptance  At@H  
]r
i5mnB  
!:]CKbG  
!{>'jvH  
部分认付partial acceptance   $SQUN*/>