[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。   =v{
R(IX%  
会计报表statement of account JNu+e#.Y  
}F3}"Ik'L  
:"+3Uk2  
8yuTT^  
往来帐目account current MA7&fNjB  
%XXjQ5p  
J]Q-#g'Z  
!~-@sq  
现在往来帐||存款额current accout X: Be'  
.e5
rKkkT  
b1Ba}  
~BXy)IB6  
销货帐account sales 9a'}j#mJo  

:1#$p  
hXx:D3h  
"YVvmCp  
共同计算帐项joint account %V-Hy;V  
i6^-fl  
/T 4GPi\lg  
#}
UI  
未决帐项outstanding account ZYz8ul$E  
H.[(`wi!I  
}jNVR#D:  
krXU*64  
贷方帐项credit account||creditor account tYUo;V  

R>,_C7]u  
2]tW&y_i  
pEb/yIT"  
借方帐项debit account||debtor account 9['>$ON  
_ wZr `E)  
<?!%dV{z  
zR}vR9Ls  
应付帐||应付未付帐account payable d ?,wEfwp  
1(L q9hs`  
w|ct="MG  
~A*$+c(  
应收帐||应收未收帐account receivable ;]%Syrzp  
>i2WYT  
_P=L| U#C  
"s\himoa  
新交易||新帐new account z+Ej`$E{lD  
rX|{
nb  
e.;B?0QrV  
Pm|S>r  
未决帐||老帐old account kg$w<C@#"  
^O3p:X4u  
t SunO-\y  
#23($CSE  
现金帐cash account 8oP"?ew#  
MAgox q~;V  
/I0}(;^y  
z*/}rk4i  
流水帐running account e]7J_9t@  
rmhL|! Y  
E,|OMK#   
(gUxS.zU  
暂记帐||未定帐suspense account M`|E)Y  
N<aMUVm  
6 $+b2&V  
<+ckE2j  
过期帐||延滞帐overdue account||pastdue account Gq.fQ_oOb  
V}q=!zz  
DA/\[w?J  
EA<x$O  
杂项帐户sundry account k FE<M6a9@  
`q?@ Ob&  
oBWa\
N  
iZ2nBiQ  
详细帐单||明细表detail account F6 f   
oMF[<Xf  
|Q#CQz  
3x E^EXV  
呆帐bad account >F;
yfv;  
]goPjfWvU"  
HJOoCf  
Kl*/{&,P  
会计项目title of account ~G8haN4  
K%NgZ(x(  
X%Ta?(9|.^  
.&n;S' ;"  
会计薄||帐薄account-book ||rZ
+<  
G8OnN I  
SHe547X1  
:74G5U8%  
营业报告书||损益计算表account of budiness||business report jGOE CKP  
jxDA+7  
6i*LP(n  
Wi zVw&Iv  
借贷细帐||交验帐account rendered a O(&<  
EdS7m,d  
)|L#i2?:  
*!yY7 ~#  
明细帐account stated ]0myoWpi3  
m7,;Hr(  
-y)g}D%  
9lSs;
zm{Q  
与…银行开立一户头to open an account with >SHW  
wy#5p]!u  
8
7:V-*8  
WlnS.P\+E  
与…银行建立交易to keep account with z]=jer  
k\lU Q\/O5  
\%]!/&>{6  
,\0>d}eh!  
继续记帐to keep account Eilo;-E l  
*^.OqbO[U  
,IQ%7*f;O_  
2p8}6y:}7  
与…有交易to have an account with r[RO"Ej"  
)r:gDd#/X  
'Rw*WK  
R ;3!?`  
作成会计帐||有往来帐项to make out an account with ]j^rJ|WTH  
Xa/]} B  
.oxeo0@~  
d0N/!;  
清算||清理债务to make up an account rZG6}<Hx  
vK8!V7o~h%  
>7nOR  
NIxtT>[+3  
清洁帐目||与…停止交易to close ones account with _}:#T8h  
ny[\yj4F  
5tm:|.`SQ  
(t2vt[A6ph  
结帐to close an account TvwkeOS#}7  
c"^g*i2&0  
_&/2-3]\B  
WOuk> /  
清理未付款to ask an account||to demand an account rd4mAX6@  
#F6!x3Z  
PgwNEwG  
|NXe{q7{  
结清差额to balance the account with :A]CD(  
]`_eaW?Ua  
\-R\xL  
vB1nj<]&z  
清算to settle an account||to liquidate an account||to square an account C+Pw  
wT
PHc: 2  
yVbyw(gS  
%3 VToj@`>  
审查帐目||监查帐目to audit an account /7p1y v  
;>h:VnV(>(  
qJT|om LY  
=z +iI;  
检查帐目to examine an account Ls(l  
)>8k8E  
#kPsg9Y  
n%={!WD  
转入A的帐户to charge the amount to As account TWTh!  
"y$s`n4Mj  
u13v@<HGc  
5r(Y,m"?  
以计帐方式付款to pay on account {.D/MdwW;  
4+4C0/$Y  
qBXIR}  
53)*i\9&  
代理某人||为某人on ones account||on account of one H5?H{  
]ppws3*Pa  
)SsO,E+t=U  
u^]Z{K_B  
为自己计算||独立帐目on ones own account m005*>IY  
y`p(}X`>  
B5H=#  
H"J>wIuGX  
由某人收益并负风险on ones account and risk||for ones account and risk !t+eJj   
C#D8 E.W  
ck K9@RQ  
YTYCv7  
由某人负担for ones account||for account of one \s">trXwX  
TM^.y Y  
(`FY{]Wz!  
xmbFJUMH  
按某人指示||列入某人帐户by order and for account of one PHQ99&F1  
wQw y+S  
`beU2N  
F@u>5e^6  
列入5月份帐目for May account =y WHm  
HC/?o0  
[-'LJG Wb<  
(GXFPEH8  
编入某中帐项下to pass to the account of||to place to the account of 7=[/J*-m  
co
[  
40R7@Vaf  
A_JNj8<6r  
寄出清算书to send in an account||to send in render an account 7/GL@H  
>*S ;z+!&  
u<K{=94!e  
mZ}C)&,m2  
支票薄cheque book Q<d|OX  
%P`w"H,v3#  
( t59SY  
GP;UuQ
z  
支票陈票人cheque drawer Xwt}WSdF`k  
fVx_]5jM  
`CF.-Vl3J#  
^A' Bghy  
持票人cheque holder m.
 "T3K  
RLr^6+v)U  
l fJ lXD  
N(=\S:  
不记名支票cheque to bearer||bearer cheque I2 ^Eo5'  
U.p"JSH L  
`as6IMqJD  
1JWo~E'  
记名支票||认人支票cheque to order &24$*Oe  
Rg6/6/ IN  
~e#QAaXD#5  
!;h`J:dN  
到期支票antedated cheque l"app]uVZ  
2<33BBlWA  
o%.0@W  
z`KP }-  
未到期支票postdated cheque 6P U]I+  
0>)F+QC  
't<hhjPqY  
drK &  
保付支票certified cheque kH}HFl  
\:|"qk  
]B>g~t5J  
pCt0[R;?  
未获兑现支票，退票returned cheque n>a H7  
Os"T,`F2s  
]0@ 06G(y  
Bl!R bh\  
横线支票crossed cheque
*J|]E(  
K6M_b?XekA  
.}x:yKyi@  
YMD&U   
普通横线general crossing uPQrDr5  
3}ATt".  
?2i\ERG?  
9G=H
G={  
特别横线special crossing x3]y*6  
OXIy0].b  
n+%tu"e  

:1,xs e  
空白支票blank cheque 32Jl|@8,g  
(Q~(t  
NQqq\h  
tX7TP(  
失效支票，过期支票stale cheque ST7Xgma-  
I^itlQ  
=VOl *  
sad[(|  
普通支票open cheque F`U YgN  
)*T<s  

%^ g(2^  
=]<JkWSk  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T$r?LIa ,Q  
G;Thz  
AB")aX2%E  
Ye"#tCOEG  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Zg~6  
"'\f?A
9  
0f3C;u-q-  
tj;<EaM  
支票换现金||兑现to cash a cheque <N}*|z7=b  
11jDAA(|  

bdz&"\$X  
CY i{WV(:  
清理票款to clear a cheque ygSvYMC  
ct-;L' a  
[$P.ek<  
StWF66u34&  
保证兑现to certify a cheque :dkBr@u96O  
Fl;!'1  
Jk3V]u  
M+Jcgb]  
填写支票数额to fill up a cheque bJ6@ B<  
D>).^>|q  
U)y~{E~c34  
[[8.Xb  
支票上划线to cross a cheque J0a#QvX!  
r]'Q5l4j6"  
aq<QKnU  
<rAk"R ^  
开发支票to make out a cheque GYM6 `  
j~:N8(=  
2*1FW v  
_z(ydL*  
签发支票，开立支票to draw a cheque||to issue a cheque _mSQ>BBRl  
x.-d>8-!]c  
|nTZ/MXbw  
qtLXdSc  
透支支票to overdraw a cheque ~A =?_5kJ  
p&4#9I5  
;V"(! 'd  
?B`Yq\L)  
背书支票to endorse a cheque zgR@-OtFZ  
=gb(<`{ >  
}R]^%q@&  
oHI/tS4 _  
请付票款||清付票款to pay a cheque||to honour a cheque | *J-9  
mbm|~UwD  
#m<<]L(o8W  
+HxL>\  
支票退票to dishonour a cheque )TFBb\f>v  
\r+8}8  
7TN94@kCF  
|#D$9+  
拒付支票to refuse a cheque byUz  
 L4,Ke  
b 7%O[  
b+`m h  
拒付支票to stop payment of a cheque QC\][I>  
6bW:&IPQ;  
wRi` L7  
u/8urxpy  
提示要求付款to present for payment _hb@O2f  
\dIQhF%%2  
/2\%X` ]<  
>
IzUn: 0F  
见票即付持票人payable to bearer 0 w#[?.  
aj:B+}1  
'9#O#I&J  
fQB>0RR2  
支付指定人payable to order $SmmrM  
P95A_(T=[  
7~V,=WEe  
*4tJ|m6"Y6  
已过期||无效out of date||stale )KLsa`RV:  
Q/,jv5  
"""gV)Y  
lV0\UySH  
请给出票人R/D||refer to drawer h^D]@H  
Aey*n=V4#F  
u{o!#_o64  
Pkbx/\  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8,,$C7"EP  
d:"]*EZ [  
R""P01IZH  
u(s/4Lu  
文字与数字不一致words and figures differ ZE*m;  
]OZk+DU:  
H-sJt:  
>7VOytc  
支票 . .|>|X4  
<?UIux  
时间已过account closed @KhDQ0v]5  
exqFwmhh  
Y70[Nz  
m"<Sb,"x!  
更改处应加盖印章alterations require initials G Uf[Dz  
)-_]y|/D:r  
E,[@jxP  
|-HV@c]  
]mN'Qoc  
&_^t
$To  
时间已过effects not cleared >h0iq  
V^P]QQ\ )  
H?~|Uj 6  
v:Av2y  
停止付款payment stopped 93-UA.+g  
_JZwd9K  
Nd.+Rs  
n4cM /unU  
支票毁损cheque mutilated 8X@ p?43  
+ou ]|  
w(QU'4~  
zqDIwfW  
汇款||寄钱to remit||to send money ^ 2"r't  
I
6x  
Zz<k^
 
=rA"|=  
寄票供取款||支票支付to send a cheque for payment pcd*K)  
p`jkyi  
El;\#la  
!1tHg Z2\  
寄款人a remitter L7
*,v5  
+!'\}"q  
2nW:|*:/p6  
W0X/&v,k*  
收款人a remittee 9Ij=~p]p  
o~#cpU4{o  
_;G. QwHr  
Jhclg0q  
国外汇票foreign Bill wo($7'.@  
e6C;A]T2E  
@)A)cBv#  
'~HCYE:5  
国内汇票inland Bill #V[j Q Vl  
jN\} l|;q  
:}\w2W E[  
i`3h\ku  
跟单汇票documentary bill $4^cbk  
v+.  n9  
6>rgoT)6~  
9qUc{ydt  
空头汇票accommodation bill B{UL(6\B  
*=Ko"v }  
+FD"8 ^YC  
5OUGln5
 
原始汇票original bill u^DfRd&P0  
EZy:_xjZ  
sN`2"t/s  
`0.<  
改写||换新票据renewed bill i6L>,^Dg  
A"(XrL-pV  
s}8(__|  
qPEtMvL #  
即期汇票sight bill||bill on demand  m0}Pq{g  
)HHG3cvU  
)- D
{]>8  
Y$3 &?LA  
…days after date||…days after date…日后付款 d5zv8?|X+  
+Bg$]~T  
: GVyY]qBU  
P9Yee!*H  
…months after date||…months after date…月后付款 )Gf"#TM[  
Y>Oh]?   
PtH>I,/  
O$F<x,  
见票后…日付款…days after sight||…days sight Y?ADM(j  
bXVH7Fy  
=L,s6J8_'  
}V20~ hi  
见票后…月付款…months after sight||…months sight x$:>W3?T=^  
(x;Uy  
* C/bf)w  
{y5v"GR{YM  
同组票据set of bills L5 (7;  
 ,"MRA  
}e/#dMEi  
5)tDgm  
单张汇票sola of exchange||sole of exchange m2%OX"#e  
OVwcjhQ  
5<Ly^Na:  
9|kc$+(+6  
远期汇票usance bill||bill at usance 6j*L]Sc  
xEW>7}+\  
#%Z 0!  
~.FeLWP  
长期汇票long bill >XTDN  
MK"p~b0->  
DrAp&A|WV|  
Sn6cwf9.s  
短期汇票short bill u'Od~x^z  
M)m(  
1 u[a713O  
JQi+y;  
逾期汇票overdue bill XH^X4W  
$&fP%p  
jXa;ovPK  
ld*W\  
宽限日期days of grace rM?O2n  
`S `,H  
ElFiR;  
y7f,]<%e_  
电汇telegraphic transfer （T.T） kGz0`8URu  
y\a@'LFL  
SRU}-  
[-ONs
 
邮汇postal order||postal note （Am.）||post office order||money order !?AgAsSmc  
z%FBHj  
|M8FMH[_  
,.<[iHC}9  
本票promissory note （P/N） UF_?T.Rl^  
hg2a,EU\Z  
cDkq@H:  
 $,b1`*  
押汇负责书||押汇保证书letter of hypothecation `;`fA|F^  
3np |\i  
?*{Vn5aX{  

3]46qk'  
副保||抵押品||付属担保物collateral security =,MX%-2  
Jw+k=>  
QPD[uJ (I  
g-C)y 06  
担保书trust receipt||letter of indemnity Oax6_ kmOj  
j3-^,r t4  
%qycxEVP  
*#n#J[  
承兑||认付acceptance c"wk _#  
a)o-6  
U%:K11Kr  
u5'jIq
lU  
单张承兑general acceptance R!+_mPb=Q*  
=qJlS b  
iQT$#"m n  
TPBL|^3K  
有条件承兑qualified acceptance 6"o,)e/z  
Kggc9^ 7  
oCxh[U@*D  
<MQTOz oj  
附条件认付conditional acceptance 6

L/`  
S5+W<Qs  
kB! iEoIBA  
-$2B!#]3
 
部分认付partial acceptance   dED&-e#