[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。   %}T6]S)%u  
会计报表statement of account p K$`$H
 
v` r:=K  
k;W XB|k  
5-A\9UC*@  
往来帐目account current _VXN#
@y  
yDh6KUK  
2Z%O7V~u  
7-A2_!_x{  
现在往来帐||存款额current accout d"Y{UE  
v-Sd*(6  
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5LMw?P.<  
销货帐account sales i@'dH3-kO  
W_ZJ0GuE(  
F:ELPs4"  
L:x-%m%w  
共同计算帐项joint account fXB0j;A  
g\AY|;T  
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'B} qZCy W  
未决帐项outstanding account WF"k[2  
_vZOZKS+  
,u!sjx  
y+;|
Fz  
贷方帐项credit account||creditor account 1YMh1+1  
x)VJFuqy  
wQLSf{2  
dqAw5[qMJ  
借方帐项debit account||debtor account c`Wa^(  
i6N',&jFU  
"7`<~>9t.  
QSj]Z A  
应付帐||应付未付帐account payable 9!tW.p K5  
:Qq#Z  
w#J2 wS  
O H7FkR  
应收帐||应收未收帐account receivable |7Kbpj  
mVmGg ,  
I?NyM  
H[|~/0?K  
新交易||新帐new account B?wq=DoG  
L=h'Qgk%  
4.(4x&  
uIrG*K  
未决帐||老帐old account LHmZxi?  
{:W$LWET  
SY8C4vb'h  
8EEuv-aeo  
现金帐cash account u
VU)d1N  
lRdChoL$2  
~_a-E  
F&Hrk|a  
流水帐running account J-4:H gx  
y!%CffF2  
>i O!*&Y>  
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GE  
暂记帐||未定帐suspense account ]{LjRSV
 
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过期帐||延滞帐overdue account||pastdue account D3A/l  
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4`R(?  
杂项帐户sundry account W'.m'3#z  
l@:0e]8|o  
G#1GXFDO{  
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s748+  
详细帐单||明细表detail account 8.~kK<)!  
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呆帐bad account Tb-F]lg$  
w`=\5Oa.G  
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会计项目title of account <^uBoKB/f  
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会计薄||帐薄account-book 4H<lm*!^  
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营业报告书||损益计算表account of budiness||business report as_PoCoss  
:,I:usW"  
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借贷细帐||交验帐account rendered !?gKqx'T$  
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fd2T=fz-  
明细帐account stated tnG# IU *  
w+{ LAS  
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与…银行开立一户头to open an account with JO< wU  
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与…银行建立交易to keep account with :08,JL{  
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继续记帐to keep account E\,
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与…有交易to have an account with :[!j?)%>  
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作成会计帐||有往来帐项to make out an account with (*)hD(C5  
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清算||清理债务to make up an account & 9 ?\b7  
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清洁帐目||与…停止交易to close ones account with q#=(e:aCb  
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结帐to close an account C-[eaHJ'$  
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清理未付款to ask an account||to demand an account %Qdn  

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结清差额to balance the account with V /V9B2.$  
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清算to settle an account||to liquidate an account||to square an account lv+TD!b   
&@Be2!%'9K  
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审查帐目||监查帐目to audit an account <;Zmjeb+#  
OA"q[s  
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Q|?L*Pq2I  
检查帐目to examine an account \Et3|Iv  
u frL<]A  
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转入A的帐户to charge the amount to As account Q:k}Jl  
V/I<g  
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iV q'r4S  
以计帐方式付款to pay on account f5VLw`m}.8  
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代理某人||为某人on ones account||on account of one '=8d?aeF  
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为自己计算||独立帐目on ones own account A1>OY^p3%  
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由某人收益并负风险on ones account and risk||for ones account and risk G[I"8iS,  
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由某人负担for ones account||for account of one hVAn>_(  
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hxd`OG<gF  
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按某人指示||列入某人帐户by order and for account of one peuZ&yK+"  
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列入5月份帐目for May account PB`Y g  
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编入某中帐项下to pass to the account of||to place to the account of }1i`6`y1  
gANuBWh8T  
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寄出清算书to send in an account||to send in render an account V0.vQ/  
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支票薄cheque book 1 A !bE  
# 0Q]dO  
pVw}g@<M  
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支票陈票人cheque drawer |5~#&v_  
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Eo g0TQ+*  
a /l)qB#  
持票人cheque holder i&66Fi1  
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不记名支票cheque to bearer||bearer cheque #9}D4i.`}  
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xH(lm2kvT  
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记名支票||认人支票cheque to order #Z`q+@@]A  
+wvWwie  
zrL$]Oy}x  
M!A}NWF  
到期支票antedated cheque

.4M.y:F  
Z/;(fL  
H*&f:mfq  
z/WE,R  
未到期支票postdated cheque wh\}d4gN  

QP^Cx=  
3kIN~/<R+7  
OgQV;at  
保付支票certified cheque ZaDyg"Tw+  
+[AQUc  
B^Nf #XN(  
X!
Mx5fg  
未获兑现支票，退票returned cheque qL&[K>2z  
?'Xj g#}<  
]kG"ubHV?h  
Vb4#,  
横线支票crossed cheque ^aMg/.
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fc%xS7&  
4(~L#}:r!  
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普通横线general crossing EXw
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a 3b/e8c  
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pV +|o.<C  
特别横线special crossing {3p4: *}  

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kg~mgMR+w  
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空白支票blank cheque pb?c$n$u*  
Zq|I,l0+E  
[vK^Um  
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失效支票，过期支票stale cheque /W30~y  
V>%rv'G8  
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普通支票open cheque Eh;'S"{/?j  

ygS;$2m%2  
g ^2OkV(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E7Ul;d  
tr3!d_  
[0[i5'K:  
GR.^glG?6  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |y# Jx  
"a>q`RaIQ"  
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D|L9Vs`  
支票换现金||兑现to cash a cheque fZzoAzfv2  
gA+qC7=p$  
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m 3hrb-  
清理票款to clear a cheque '8.r-`l(  
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保证兑现to certify a cheque R)(T^V`{  
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填写支票数额to fill up a cheque x0D*U?A  
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f#"J]p  
支票上划线to cross a cheque sA/D]W.P  
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开发支票to make out a cheque 9@:2wR |  
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签发支票，开立支票to draw a cheque||to issue a cheque t]g-CW3  
t?&|8SId  
"'.UU $]d  
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透支支票to overdraw a cheque )5JFfp)#  
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$am$EU?s  
背书支票to endorse a cheque ^Za-`8#`L  
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9c'xHO`  
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请付票款||清付票款to pay a cheque||to honour a cheque 
9(7-{,c  
Beo@K|3GN  
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支票退票to dishonour a cheque A#<?4&  
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拒付支票to refuse a cheque q5+4S5R*^  
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拒付支票to stop payment of a cheque LEf^cM=>  
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k FD;i  
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提示要求付款to present for payment RJ&RTo  
MUc$j&  
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S L j!v&'  
见票即付持票人payable to bearer $6 9&O  
lU\[aNs  
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s`8= 3]w  
支付指定人payable to order  `25yE/  
zxl@(hd  
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已过期||无效out of date||stale 7U"g3a)=  
2- h{N  
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请给出票人R/D||refer to drawer JR21>;l#2  
C2I_%nU Z1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p27~> xQ  
k%#E
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O _ gGf  
+GN(Ug'R  
文字与数字不一致words and figures differ ECuH%b^,  
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3(N$nsi  
支票 b. '-?Nn  
 4e7-0}0  
时间已过account closed Bm<`n;m  
|SSSH  
Hzz %3}E  
pYEMmZ?L  
更改处应加盖印章alterations require initials X`K<>0.N  
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JyK3{wYS  
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h7oo7AP  
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时间已过effects not cleared >uRI' 24  
h,N?Ab'S  
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停止付款payment stopped Q3~H{)[Kq  
Hvi49c]]  
&6!)jIWJ  
CK@@HSm}l  
支票毁损cheque mutilated eo?bL$A[s  
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汇款||寄钱to remit||to send money %[TR^Th6
 
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寄票供取款||支票支付to send a cheque for payment TIDO@NwF  
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q54]1 TQ  
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寄款人a remitter ED gag  
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收款人a remittee .L~AL|2_  
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国外汇票foreign Bill <%eG:n,#  
~36!?&eA8  
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TD0 B%  
国内汇票inland Bill 9Y9GwL]T  
KZE,bi: ~  
k y7Gwc  
kTgEd]^&D  
跟单汇票documentary bill Ti5-6%~&  
 }my`K  
lL3U8}vn  
?:q*(EC<  
空头汇票accommodation bill I\ob7X'Xu!  
kDxFloK  
g) jYFfGfH  
7?_CcRe  
原始汇票original bill &h/Xku&0  
<bWG!ZG  
~f98#43  
rV#ch(  
改写||换新票据renewed bill gM:".Ee  
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y<Ot)fa$  
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即期汇票sight bill||bill on demand sO@Tf\d  
xb8!B  
NBGH_6DROw  
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…days after date||…days after date…日后付款 6i/(5 nQ  
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4kx N<]  
…months after date||…months after date…月后付款 FZnw0tMq  
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见票后…日付款…days after sight||…days sight JWxwJex  
s$j,9uRr  
&6VnySE?  
7%M_'P4 V  
见票后…月付款…months after sight||…months sight 8":Q)9;%  
D&y 7-/  
J|73.&B  
T>W,'H  
同组票据set of bills tCt#%7J;a  
&oMh]Z*:  
?:0Jav  
ZN0P:==  
单张汇票sola of exchange||sole of exchange !4+<<(B=E  
,ig/s2ZG6X  
pQB."[n  
/)O"l@ }U  
远期汇票usance bill||bill at usance 9\(| D#  
@6-jgw>W2  
)^hbsMhO  
dM@1l1h/  
长期汇票long bill X:{!n({r=  
%?/
X=}sE  
@=u3ZVD  
]ZS OM\ }  
短期汇票short bill jPkn[W# 6  
8 z\xrY  
E]r?{t`]  
owv[M6lbD  
逾期汇票overdue bill ,V}WM%Km  
lyhiFkO iH  
Wd ELV3  
Tlr v={  
宽限日期days of grace S+lqA-:  
)+Pus~w  
x,'!gT:j  
K*dCc}:`  
电汇telegraphic transfer （T.T） <1!O1ab  
GC'O[q+  
F :DrX_O%  
|y!A&d=xYn  
邮汇postal order||postal note （Am.）||post office order||money order 5!9zI+S|=`  
k9F=8q  
f*8DCh!r"  
I%Z  
本票promissory note （P/N） O#r%>;3*  
c:.eGH_f  
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押汇负责书||押汇保证书letter of hypothecation 7 X4LJf  
ddR>7d}N  
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副保||抵押品||付属担保物collateral security P!k{u^$L  
^<AwG=  
x,Vr=FB  
ov
V'VcUs  
担保书trust receipt||letter of indemnity +ck}l2&#  
xkAK!uVy  
@KAI4LP  
IE~ |iQ?-  
承兑||认付acceptance ? =+WRjF  
:M5l*sIO2  
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单张承兑general acceptance ehY5!D1Q  
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rVsJ`+L  
 jZ; =so  
有条件承兑qualified acceptance "zy7C*)>r  
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附条件认付conditional acceptance 4X|zmr:A  
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部分认付partial acceptance   @s^-.z