[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。   d,8mY/S>w  
会计报表statement of account *~m+Nc`D,N  
/C/id)h>  
&/Ro lIHF  
4w#``UY)'  
往来帐目account current z4&iK)x  
Ib
cZ@'RSw  
!LkWzn3  
f;}EhG'  
现在往来帐||存款额current accout dw.F5?j`b  
.{;Y'Zc14S  
,K:ll4{b  
Wrrcx(  
销货帐account sales ]f]<4HD=i  
V5p= mmnA,  
spasB=E  
_+ .\@{c  
共同计算帐项joint account ##Z_QB(;  
GTHkY*  
LH:i| I  
^$&k5e/}C  
未决帐项outstanding account rP!#RzL  
VCtH%v#S;.  
w.&1%X(k  
FQ>`{%>  
贷方帐项credit account||creditor account R
b(SBa  
:s s,Hl  
wvrrMGU)a  
Y?ez9o:/#  
借方帐项debit account||debtor account C&++VRnm  
W>q HFoKa  
rQ=,y>-*  
~G27;Npy  
应付帐||应付未付帐account payable CRbdAqofV  
lV .F,3  
[ '%69dPh  
9b?SHzAa  
应收帐||应收未收帐account receivable Z3!f^vAi&  
WD'#5]#Y  
d|
T!v  
P 
~PIMkt  
新交易||新帐new account kNqH zo  

&qS[%K )  
K-&V,MI  
1^i Pji/  
未决帐||老帐old account BL 3gKx.'  
lY*[tmz)  
&YDK (&>  
3pmWDG6L  
现金帐cash account 5MzFUv0)  
P;pl, ~  
O$IjNx  
9o>8o  
流水帐running account 3_q3Bk  
Agrp(i"\@  
n]dL?BJ  
sl2@umR7%(  
暂记帐||未定帐suspense account $ "Bh]
-  
7OjR._@  
~q&pF"va8  
L.]$6Q0  
过期帐||延滞帐overdue account||pastdue account ~Y.tz`2D  
~
^+0  
y1=NF  
WoxwEi1~0  
杂项帐户sundry account X*,Kb(3   
Jjl`_X$CB  
"(qw-ki l  
m[k_>e\u  
详细帐单||明细表detail account y*M
F&mQ[  
w>b-} t  
wp7!>%s{  
cWajrLw  
呆帐bad account .5!t:FPOv  
sZ?mP;Q  
R-^96fFBy  
$`Ix:g
i  
会计项目title of account W5#611  
jSc#+ _y  
@|'5n  
Q]o C47(  
会计薄||帐薄account-book g:0#u;j^7  
h_ d<!  
-[L!3jU  
Xv@SxS-5l  
营业报告书||损益计算表account of budiness||business report -X+H2G  
} G<rt  
h~wi6^{&Y  
tTU= +*Io  
借贷细帐||交验帐account rendered 4`Ic&c/  
!a$ D4(`v  
,C {*s$  
CIVnCy z  
明细帐account stated ?uMQP NYs  
@xc',I  
+/D>|loRC  
sdCvG R e  
与…银行开立一户头to open an account with ;60.l!  
y<C<_2  
k=GG> ]<i  
7OWbAu;  
与…银行建立交易to keep account with 21RP=0Q:  
!gnj]k&/c  
|j3'eW&=  
hm<}p&!J  
继续记帐to keep account 34!dYr%  
8QK5z;E2~  
g/CxXSv@0  
(Z5##dS3  
与…有交易to have an account with mZIoaF>t  
&Z?ut*%S  
,#W  
5sPywk{  
作成会计帐||有往来帐项to make out an account with P,=+W(s9}  
>yJ9U,Y  
%P;Q|v6/|  
!.1%}4@Q]  
清算||清理债务to make up an account Jgu94.;5  
4 g. bR  
!A1)|/a@  
 Xtq{%  
清洁帐目||与…停止交易to close ones account with 1}ZKc=Pfu  
r6'UUu  
fIF<g@s  
PCnQ_A-Q  
结帐to close an account G;3~2^lB\  
{A|TowBN  
q %A?V_  
j]0^y}5f+s  
清理未付款to ask an account||to demand an account H UoyLy  
}bU8G '  
kX:tc  
L}#0I+Ml7  
结清差额to balance the account with 22(*J<  
-yDs< Xl  
S]sk7  
Lfl Fe@2  
清算to settle an account||to liquidate an account||to square an account 9x+<Ik  
ZDL']*)'  
$>U# W:  
27ckdyQx  
审查帐目||监查帐目to audit an account FZiW |G  
,%bhyww<  
@xsCXCRWVV  
^7]"kg DA  
检查帐目to examine an account -)!>M>=s  
Ff^@~X+W<  
*b}>cn)<v  
}Vu\(~  
转入A的帐户to charge the amount to As account 2fIRlrA$  
d+iR/Ssc  
Ut]+k+ 4  
a:YI"*S  
以计帐方式付款to pay on account 0i[zup
 
vFrt|JC_{  
}_QKJw6/"  
E99CmG|"  
代理某人||为某人on ones account||on account of one t"j|nz{m  
^0W(hA  
!A8^Xmz"  
o  A*G  
为自己计算||独立帐目on ones own account Wi n8LOC  
CGw--`#\  
7:=5"ScV  
rg(lCL&:S  
由某人收益并负风险on ones account and risk||for ones account and risk 2Ha5 yaTL  
u!N{y,7W)  
IGX:H)&*  
"%8A:^1  
由某人负担for ones account||for account of one >95TvJ  
)_zlrX  
Ja]oGT=e  
j*T]HaM  
按某人指示||列入某人帐户by order and for account of one VVWM9x  
AV&yoag1  
dEM?~?  
2=PBxDs;  
列入5月份帐目for May account BdbJ< Is  
-jg (GGJ  
_baYn`tFw-  
vd#,DU=p!  
编入某中帐项下to pass to the account of||to place to the account of j_?cpm{~ml  
zvv:dC/p<  
k7_I$<YDj  
HW=xvA+  
寄出清算书to send in an account||to send in render an account kR.wOJ7'  
. ,NB( s`  

.&,[,  
\9)[#Ld  
支票薄cheque book D_|B2gdZY  
c- XLI   
QF-)^`N  
yt.c5>B^  
支票陈票人cheque drawer >e5zrgV  
U2*6}c<  
{j(4m  
B{, Bno  
持票人cheque holder & %}/AoU  
nR5bs;gk"  
6X+}>qy  
ucg$Ed  
不记名支票cheque to bearer||bearer cheque D M7}&~  
MM#cLw  
#dJ 2Q_2  
bLG]Wa  
记名支票||认人支票cheque to order d5xxb _oE  
9rj('F&1  
}(i(Ar-  
&>}.RX]t  
到期支票antedated cheque }6~)bLzI}  
#0MK(Ut/  
t/:w1rw  
2tr :xi@  
未到期支票postdated cheque P!+v:'P5f  
N2~$rpU3  
oW'POAr  
D?u`  
保付支票certified cheque @[r={s\  
?M&4pO&Y  
kJ8vKcc  
9={N4}<  
未获兑现支票，退票returned cheque u7k|7e=xk  
PKtU:Eg  
{vfq  
CM 9P"-  
横线支票crossed cheque 7Jx%JgF  
ce5nG0@#  
R`He^  
&telCg:  
普通横线general crossing 7z<Cu<  
A^pW]r=Xtk  
UD*+"~
 
q:yO92Ow  
特别横线special crossing N$'>XtO  
i| xt f  
^g]xU1] *  
t-lv|%+8
 
空白支票blank cheque b? k4InXh  
S8*>kM '  
jaqV[*440U  
G^
KC&  
失效支票，过期支票stale cheque 5+y`P$K@  
$I(}r3r  
N*1  
6K//1U$  
普通支票open cheque YKq0f=Ij  
h2&y<Eg>  
Doj(.wm~  
.Cfp'u%\;  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount U?EG6t  
WY.
5K =}  
6H6Law!)  
Gt'/D>FE0  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [|z'"Gk{  
[0(mFMC`  
O9;dd yx  
]+lF=kkc%  
支票换现金||兑现to cash a cheque kd`YSkZ  
tj#b_u z  
]Da4.s*mW  
FoLDMx(  
清理票款to clear a cheque h&$
Py  
BJIFl!w  
<)J5 5++  
h/9Sg*k  
保证兑现to certify a cheque /1N)d?Pcl  
[)k2=67  
4L
$};L  
fr]Hc+7  
填写支票数额to fill up a cheque `r9^:
TMN  
6>lW5U^yA\  
P|v ?
 
7H?!RYrx  
支票上划线to cross a cheque rxArTpS{.#  
>E~~7Yal  
U-ULQ|6U  
I2W{tl  
开发支票to make out a cheque d~,n_E$q;  
-rRz@Cr  
acy"ct*I  
r.Lx%LZ\^  
签发支票，开立支票to draw a cheque||to issue a cheque 6<+8}`@B>G  
]Qc: Zy3  
r=|vad$  
]ci RiMkT(  
透支支票to overdraw a cheque xNx`J@xt$  
4(;20(q]  
.;j"+Ef   
E8 \\X  
背书支票to endorse a cheque TiTYs  
?;/{rITP#  
hPS/CgLq  
|B,dEx/uU  
请付票款||清付票款to pay a cheque||to honour a cheque 83X/"2-K  
U<|B7t4M  
br10ptEx  
we @Yw6<  
支票退票to dishonour a cheque a3*.,%d  
]KzJ u`O%G  
jw/wcP  
Scf.4~H 0  
拒付支票to refuse a cheque \:C%> .VG  
&KLvr|  
f)qPFM]%z  
9B& }7kk  
拒付支票to stop payment of a cheque C?bXrG\  
8 `y
B  
_%XbxP6rH  
D_zcOq9  
提示要求付款to present for payment wX@H &)<s  
_8Pmv$   
x!Y(Y=i>  
m<~>&mWr  
见票即付持票人payable to bearer {P,>Q4N  
u87=q^$  
uF.Q ",<  
^"PfDTyA  
支付指定人payable to order l A 0-?k  
x4/T?4k  
1*TXDo_ T  
Fa6H(L3  
已过期||无效out of date||stale r{bg
TG  
D< lQoO+  
*1%e%G  
X^u4%O['  
请给出票人R/D||refer to drawer D:+)uX}MOf  
W` WLW8Qsw  
 >cC Gx  
.dy#n`eP  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ))8Emk^Q{  
"v*oga%  
y^5T/M  
&Xj{:s#  
文字与数字不一致words and figures differ 9;}L{yve  
]t
8{)r  
}(8D!XgWa  
nNkyOaK*4  
支票 m T>b;  
Krt$=:m|1  
时间已过account closed qiF@7i  
7Y$4MMNQ  
oHv{Y  
nL "g23  
更改处应加盖印章alterations require initials 9/@FAD
h  
]b5%?^Z#  
Gs
x^j?  
&ryl$!!3H  
7-g]A2N  
5]A$P\7~1  
时间已过effects not cleared T)
$6H}[c  
TyxU6<>4J4  
?GaI6?lbn  
KqT#zj  
停止付款payment stopped G~b`O20N  
cij]&$;Q  
+H2m<   
<DA{\'jJ  
支票毁损cheque mutilated xg*\j)_}  
7UeE(=Hr5  
]{q-Y<{"  
\}]=?}(  
汇款||寄钱to remit||to send money 60
Xl.  
~Hp#6+  
AQJ|^'%  
a+4`}:KA#  
寄票供取款||支票支付to send a cheque for payment f}evw K[S  
_RA{SO  
F)[XIY&2/  
A1#4nkkc9  
寄款人a remitter 1[fkXO{  
I{*.htt{  
0{^l2?mgSb  
<=5,(a5g  
收款人a remittee MX4 :e>dtd  
9XJ9~I?  
iMOPD}`IX  
|,M#8NOp:  
国外汇票foreign Bill JO<gN= [  
>uP{9kDm  
#'G7mAoA  
(Fjs N5  
国内汇票inland Bill Kd AR)EU>  
mlsvP%[f.  
Q+y-*1   
9^b7jw  
跟单汇票documentary bill eE#81]'6a  
7>W+Uq  
YKs^%GO+  
!"o1ve`{  
空头汇票accommodation bill [7SI<xkv  
@vQ;>4i.  
]XpU'/h>q;  
dcrJ,>i}  
原始汇票original bill i"r.>X'Z  
>ji}j~cH  
|2+F I<v4  
o%N0K  
改写||换新票据renewed bill //'xR8Z  
b& _i/n(  
y$r?t0
 
L&3Ar'  
即期汇票sight bill||bill on demand K_<lO,[S  

E``!-W  
qI4R`P"  
'%eaK_+7  
…days after date||…days after date…日后付款 6U,U[MWJ  
bCY^.S-  
$+)x)1  
{
_k!!p6  
…months after date||…months after date…月后付款 =E6i1x%j  
+^]PBMM1w  
,pGCgOG#}c  
kHo;9j-U  
见票后…日付款…days after sight||…days sight [w#x5Xs
n  

J4K|KS7   
.@/z-OgXg  
E%J7jA4  
见票后…月付款…months after sight||…months sight CB{k;H  
%8`1Li6g  
#Ko+_Hm?4  
61eKGcjs:  
同组票据set of bills |]2eGrGj4  
Jz:W-o  
"#eNFCo7k  
]= QCCC  
单张汇票sola of exchange||sole of exchange WSpg(\Cs  
u_/OTy  
U%B]N@  
:BZx)HxQ  
远期汇票usance bill||bill at usance >FMT#x t  
xzGsfd  
KSpC%_LC  
zf!\wY"`  
长期汇票long bill iYfLo">  
GWkJ/EX  
dO4U9{+  
nD?M;XN  
短期汇票short bill
2M(PH]D  
XKPt[$ab  
Y[8co<p  
Wp9 2sm+  
逾期汇票overdue bill dW=D]  
5KPPZmO  
|Nx!g fU  
,aj+mlZd2  
宽限日期days of grace 'y@ 2,9 v  
d=5}^v#4  
.]P;fCQmM  
.1?i'8TF  
电汇telegraphic transfer （T.T） aBtfZDCfzp  
F+m4  
HEfA c  
`\u), $  
邮汇postal order||postal note （Am.）||post office order||money order LXEu^F~{u#  
OaCj3d>  
I9j+x])  
*$Wx*Jo  
本票promissory note （P/N） q!h*3mN m  
(LvOs
r~  
&+r ;>  
n~>CE"q  
押汇负责书||押汇保证书letter of hypothecation sT"tS>  
u.K'"-xt4K  
Z$=$oJzB  
UeiJhH,u   
副保||抵押品||付属担保物collateral security "E[*rnsLN  
>D^7v(&  
[,?A
$Z*Z|  
i^V4N4ux]  
担保书trust receipt||letter of indemnity E?5B>Jer#  
^VYZ%  
O}iKPY8K  
A5H 8+gATK  
承兑||认付acceptance {^O/MMB\\%  
n7!Lwq2  

d~b
H!P  
@_:?N(%(  
单张承兑general acceptance hE`%1j2(  
B46H@]d#7K  
IhKas4  
o6yZ@R  
有条件承兑qualified acceptance )^2jsy -/  
f%%En5e+  
UU~;B  
2i'-lM=  
附条件认付conditional acceptance [-94=|S @  
&IPK5o,  
h] TVi$J  
^WYG?/{4  
部分认付partial acceptance   v@1Jhns