[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。   1"B9Z6jf  
会计报表statement of account UH&1c8y}  

@<TZH  
C|IQM4  
^1yTL5#:Vw  
往来帐目account current tSc>@Q_|  
lWw!+[<:q1  
{^5<{j3e  
::Q);  
现在往来帐||存款额current accout as|c`4r\O  
=)1YYJTe9  
`m;"I  
* r4/|.l  
销货帐account sales :F w"u4WI  
_6S b.9m  
1S]gD&V  
 [Ro0eH  
共同计算帐项joint account m<,G:?RM  
akc"}+-oX  
~eOj:H  
4[CBW  
未决帐项outstanding account LO}:Ub  
m#'rI=}!  
4OZ5hH h  
+6M+hO]  
贷方帐项credit account||creditor account m/c&/6nk  
""v`0OP&J  
VO;UV$$  
ivUsMhx>S,  
借方帐项debit account||debtor account +s(IQt  
5v>{Z0TE[6  
$X=D9 h  
s!;VUr\  
应付帐||应付未付帐account payable KkL:p?@n  
.Lr)~  
*[1u[H9Cv  
6n6VEwYj  
应收帐||应收未收帐account receivable E%\7Uo-  
Vkvb=  
fov=Yd!  
kGuk - P  
新交易||新帐new account 5ih"Nds[H  
o=Rqe
gL  
['OCw {<  
4lh   
未决帐||老帐old account ic0v*Y$  
Xlqz8cI  
)Rhff$  
mQ^@ \s  
现金帐cash account R|)2Dg  
_]D#)-uv}C  
A?;8%00  
bDFCZH-:'O  
流水帐running account PZ!dn%4jy  
BvZ^^IUb  
0n<(*bfW  
`l gjw=  
暂记帐||未定帐suspense account IzGB  
.KU
SNrs'  
A M1C $  
+{C9uY)$vf  
过期帐||延滞帐overdue account||pastdue account rxy{a  

MCi`TXr  
}$0xt'q&  
(+gL#/u  
杂项帐户sundry account # +QWi0B  
xf^ <ec  
CEX}`I*-  
i#]aV]IT  
详细帐单||明细表detail account ;la#Vf:]  
x'M^4{4[  
{n'qKurxY  
rZ!Yi*? f  
呆帐bad account $['7vcB^  
0Y6q$h>4  
hLyTUt~\L  
?9(o*lp  
会计项目title of account U7]<U-.&  
S[L#M;n  
1A?\BJ"  
\=w' HZH#+  
会计薄||帐薄account-book FM9X}%5nu9  
J~iOP  
+w k]iH  
0j{F^rph  
营业报告书||损益计算表account of budiness||business report SvX=isu!.  
y7M:b Uh  
0HHui7Yy>  
up3?$hUc.  
借贷细帐||交验帐account rendered %R.xS} Q  
$*A
C>i\  
7>'uj7r]=  
%qS]NC  
明细帐account stated "+n4c'  
Zp7yaz3y  
(Pk" NEP  
J7'f@X~nM  
与…银行开立一户头to open an account with Sg.+`xww3  
d1~_?V'r]  
e~+(7_2  
*3_f&Y  
与…银行建立交易to keep account with `%t$s,TiP  
6WE&((r^  
:H!(?(Pie  
4#^'lKIx  
继续记帐to keep account 49+ >f
 
o%Be0~
n'  
Pv
/Pww\  
~!
nLbK2  
与…有交易to have an account with  JJ/1daj  
{J,6iP{>ZN  
>H0) ph  
 zU f>db  
作成会计帐||有往来帐项to make out an account with )\T@W  
<i_> y~v`  
u\{qH!?t  
y4xT:G/M  
清算||清理债务to make up an account !;o\5x<'$O  
_ yfdj[Ot`  
^Yj"RM$;N  
w=f0*$ue+w  
清洁帐目||与…停止交易to close ones account with o {=qC:b  
 20I4r  
<u/a`E?  
G1kaF/`O  
结帐to close an account }Vvsh3  
Q~fwWp-J  
?mH@`c,fM  
T*h!d(  
清理未付款to ask an account||to demand an account Dh2:2Rz=#7  
gw_|C|!P  
hc-lzYS  
%&^Q(f  
结清差额to balance the account with (Ij0AeJ#  
<,jAk
4  
)46 0Ed  
%mY|  
清算to settle an account||to liquidate an account||to square an account z^4KU\/JK  
[RAj3Fr0  
+yzcx3<  
jja{*PZ6H  
审查帐目||监查帐目to audit an account oi7 3YOB  
9*#$0Y=  
:e1'o  
No:^hY:F8  
检查帐目to examine an account p/r~n'g$  
8@E8!w&~  
o_iEkn  
YecT 96%  
转入A的帐户to charge the amount to As account ;aq`N}d  
BjM+0[HC  
LO"_NeuL  
*"1~b
Pl  
以计帐方式付款to pay on account Mv|vRx^b  
d i!"IQAvK  
$Axng J c  
(~S<EUc$  
代理某人||为某人on ones account||on account of one S[vRw]*  
:~yzDk\I"-  
i-`,/e~XT  
nz^nptw  
为自己计算||独立帐目on ones own account lp(Nv(S  
_-n Y2)  
^w>&?A'!  
aiYo8+{!#  
由某人收益并负风险on ones account and risk||for ones account and risk o6*/o ]]  
zVdKYs i^  
xJ-*%'(KZ  
Bb~5& @M|N  
由某人负担for ones account||for account of one .N5'.3  
ASR-a't6  
H ZPcd_(  
qYx!jA]O  
按某人指示||列入某人帐户by order and for account of one 't7Z] G  
[q'eENG  
@8|Gh]\P  
2xDQ:=ec  
列入5月份帐目for May account h0|[etaf  
D}MoNE[r  
=nzFd-P  
T)8p:}P!  
编入某中帐项下to pass to the account of||to place to the account of m=H_?W;  
kfXS_\@iW1  
~x'zX-@rC  
Jz0K}^Dj[  
寄出清算书to send in an account||to send in render an account 0C]4~F x~  
^uhxURF  
(v!mR+\x  
6J\q`q(W(  
支票薄cheque book \*uugw,\y  
Uj,g]e8e  

/jR8|sb  
5C B%=iL{  
支票陈票人cheque drawer AuAT]`  
ABcBEv3  
Tv\HAK<N  
|CwG 3&8  
持票人cheque holder ijFV<P  
e8{^f]5  
to'
j2jP  
N`HSE=u>  
不记名支票cheque to bearer||bearer cheque :W~f;k  
!N1J@LT5h  
uN9e:;  
RJx{e
ck%  
记名支票||认人支票cheque to order G,
]z(%  
#&V5H{  
Y'' 6NGf  
~T02._E  
到期支票antedated cheque F$h'p4$T  
088C|  
 i j/o;_  
g2=}G<*0  
未到期支票postdated cheque 9`BEi(z  
VHW`NP 5Jl  
V\AK6U@r^  
>! oF0R_<  
保付支票certified cheque l<xFnj  
wWTQ6~Y%d  
WNa3^K/W{  
 %}h`+L  
未获兑现支票，退票returned cheque c;wA  
Y 9i][  
MtUY?O.P2  
v U}: U)S  
横线支票crossed cheque nWGR5*e:  
@Dj:4  
WYLX?x  
Vj B*{,  
普通横线general crossing "15=ET  
GJ`UO  
1~@|eWr|  
Szts<n5  
特别横线special crossing %K zbO0  
_R74/|  
!BUi)mo  
t8vc@of$c,  
空白支票blank cheque *H"aOT^{  
1Nj=B_T  
fa{@$ppx  
[))JX"a  
失效支票，过期支票stale cheque &z >q#'X;.  
K/|   
Ea]T>4  
b[srG6{ &  
普通支票open cheque h<% U["   
.S_QQM}Q  
L/x(RCD  
@9vvR7{P  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oLS7`+b$  
& @6 GI<  
XG&K32_fs  
El (/em  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t ',BI
  
"PzP;Br  
1lcnRHO  
kA^A mfba  
支票换现金||兑现to cash a cheque J=*K"8Qr  
?Y3@"rdR  
aZK
XD! 4  
J3B.-XJ+n  
清理票款to clear a cheque )gXTRkmw  
a$m_D!b~_  
_-%d9@x  
%F J#uQXZ  
保证兑现to certify a cheque /{X_ .fv<v  
w$>3pQ8
d  
j=ihbR^]Tl  
31}W6l88c  
填写支票数额to fill up a cheque D|Si )_ Iz  
zfjw;sUX  
/9_#U#vhY  
x?L hq2  
支票上划线to cross a cheque ]l[2hy= cV  
+'XhC#:  
xl2g0?   
GwQn;gkF  
开发支票to make out a cheque GMm'of#  
2Va4i7"X\  
g.a| c\WH  
[5Y<7DS
 
签发支票，开立支票to draw a cheque||to issue a cheque a)S7
}0|R  
Y6ben7j%-  
frqJN  
;'3]{BGcU  
透支支票to overdraw a cheque 7Fl-(Nv`  
/s[DI;M$o  
-t4 [oB  
g X,9Gh  
背书支票to endorse a cheque ow.j+<M  
/6U 4S>'(  
xR908+>5  
4*M@]J "  
请付票款||清付票款to pay a cheque||to honour a cheque p
5<2N  
!kXeO6X@m  
Bq! cY Wj  
&71e5<(dG  
支票退票to dishonour a cheque CgnXr/!L  
*IZf ^-=Q  
NHkL24ve  
YKs4{?vw  
拒付支票to refuse a cheque <xn;bp[  
BXhWTGiG  
H06Bj(Y!  
70Ka!  
拒付支票to stop payment of a cheque -3hCiKq  
>5Lexj  
H?U't 09  
m mw-a0  
提示要求付款to present for payment f0oek{   
"l,UOv c  
%j{.0H  
~HDdO3  
见票即付持票人payable to bearer [xdj6W  
Coa-8j*R7  
i&Kz*,pt  
~L4eZ  
支付指定人payable to order d 4O   
N[k<@Q?*a  
@2' %o<lF  
E _iO@  
已过期||无效out of date||stale \0AiCMX[  
P(h5=0`*PR  
&KqVN]1+^  
z{?
4*Bq  
请给出票人R/D||refer to drawer bPd-D-R  
8A{6j  
X~RH^VYv  
_Bk U+=|J  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds b3U6;]|x  
-<W2PY<  
T[.[ g/`  
LSkk;)'2K  
文字与数字不一致words and figures differ \*"`L3  
=B(mIx;m  
xmH-!Da  
)U(u>SV(\  
支票 [Ox(.  
% vS8?nG  
时间已过account closed $a.u05  
/f3m)pT  
LprM;Q_  
0BTLcEqgZ  
更改处应加盖印章alterations require initials ^M Ey,  
|}S1o0v{(a  
8wIK:  
/iC_!nu  
')o0O9/;  
P s#>y&  
时间已过effects not cleared 
f a5]a  
oR %agvc^^  
yJD>ny  
~_PYNY`"  
停止付款payment stopped \Ph7(ik  
h>3H7n.  
;KcFy@ 6q5  
8(A{;9^g  
支票毁损cheque mutilated
y/R+$h(%  
/V^sJ($V$~  

g6euXI  
Y@}FL;3  
汇款||寄钱to remit||to send money -p8e  
J{~Rxa  
frH)_YJ%  
hC>wF
C  
寄票供取款||支票支付to send a cheque for payment %f! iHo+Z  
+,_c/(P  
B8~=RmWLl  
h4 vm{ho  
寄款人a remitter sh6(z?KP  
T]71lRY5  
6tdI6  
.#! mDlY;  
收款人a remittee n,nisS  
+X^4; &  
:s*>W$Wp4  
;Qa;@  
国外汇票foreign Bill 0Q1/n2V  
~3=2=Uf  
~ hm`uP  
=Ahw%`/&}]  
国内汇票inland Bill IVteF*8hU  
`C'}e  
n\= (S9  
;BI)n]L  
跟单汇票documentary bill xNgt[fLpS  
t _\MAK  
9^zx8MRXd  
 :]c=pH  
空头汇票accommodation bill x/I;nMY  
Yu3_=: <C  
@HEPc95  
Gvn: c/m;  
原始汇票original bill a8JN
19}D  
5Y-2 #  
{!=2<-Aq  
M=%!IT  
改写||换新票据renewed bill RgGA$HN/  
=pp:j`B9(  
sqG`"O4W  
EcW1;wH  
即期汇票sight bill||bill on demand }n95< {  
kfCKhx   
1+^n !$  
d_T<5Hin  
…days after date||…days after date…日后付款 H[BYE  
0N VI+Z$  
h5
!d
  
-+P7:4/  
…months after date||…months after date…月后付款 mV zu~xym  
GP]TnQ<*;  
K:w]>a  
}+DDJ6Jzs  
见票后…日付款…days after sight||…days sight PYieD}'  
XU-*[\K  
)E`+BH  
][t6VA  
见票后…月付款…months after sight||…months sight Wp
4K6x  
d*%Mv[X:<  
xBWx+ My
 
CB]l[hM$  
同组票据set of bills sVoR?peQ  
%EoH4LzT  
3{pk5_c  
^ LbGH<#J  
单张汇票sola of exchange||sole of exchange ~04[KG  
`[@VxGy_  
[B,p,Q"  
b,Lw7MY}[  
远期汇票usance bill||bill at usance 8[HZ@@  
z1Q2*:)c  
u _X}-U  
M5u_2;3  
长期汇票long bill -fPT}v  
ai^t
= s  
I61%H9;  
f9F2U )  
短期汇票short bill $rTu6(i1  
4k$0CbHx0  
GBr,LN  
MCHOK=G  
逾期汇票overdue bill os_WYQ4>j  
yM|g|;U  
`WlH*p)z9  
xFX&9^Uk  
宽限日期days of grace N(BiOLZL6  
9m~t j_
  
qp@m&GH  
U2UyN9:6F  
电汇telegraphic transfer （T.T） ol#yjrv  
SS0_P jKz  
!l"tI#?6W%  
`:gYXeR  
邮汇postal order||postal note （Am.）||post office order||money order jYk5~<\k  
i*z0Jf["  
(GNEYf|  
_<2
RYXBC  
本票promissory note （P/N） S;h&5.p  
UEN56@eCNf  
dFMAh&:>  
ZR6&AiL(Bj  
押汇负责书||押汇保证书letter of hypothecation _G[6+g5|  
&L'6KEahR  
!"%S#nrL$  
)r pD2H  
副保||抵押品||付属担保物collateral security kkL(;H:%  
<b'1#Pd>0  
N5ci};?  
~.H~XKw
 
担保书trust receipt||letter of indemnity &~}@u[=ux  
)WclV~  
V:8@)Hc=  
>'.[G:b  
承兑||认付acceptance dXDXRY.FMQ  
UT~4Cfb  
X7b!;%3@  
c l9$g7  
单张承兑general acceptance iAgOnk[  
ovSH}h!  
.=CH!{j  
df yrn%^Ia  
有条件承兑qualified acceptance [lZ=s[n.  
CMFC"eSe  
s*eyTm  
w?i)/q  
附条件认付conditional acceptance N-xnen ci  
-FaaFw:Z;A  
k3#wLJ  
f :&)"  
部分认付partial acceptance   h*l cEzG?A