[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。   6&8([J  
会计报表statement of account Vfkm{*t)  
]dzBm!u  
O$QtZE
61  
)? 35!s6  
往来帐目account current ^0A}iJL  
r !H'8O!  
H4%2"w6|!  
~JjL411pG  
现在往来帐||存款额current accout W\mj?R  
E'3=qTbiD  
/Y=Cg%+  
<9zzjgzG{c  
销货帐account sales VyQ@. Lm  
>b2j j+8  
eVL#3|=  
p,_,o3@~  
共同计算帐项joint account 0p6  
Cjh0 .{  
s"u6po.'  
&PY~m<F  
未决帐项outstanding account \G}02h  
l=EnK"aU  
Z>=IP-,>  
#2*l"3.$.R  
贷方帐项credit account||creditor account P#^-{;B
u  
U^qQ((ek  
$~x#Q?-y  
<2b&AF{En  
借方帐项debit account||debtor account O~3<P3W
 
_v~c3y).  
c6v@6jzx0Y  
]=X6* E*/E  
应付帐||应付未付帐account payable X[' VZz7  
G]Rb{v,r  
@VdkmqXz  
MW^(  
应收帐||应收未收帐account receivable M::  
2~`lvx  
b02V#m;Z  
m+66x {M2c  
新交易||新帐new account Jo%`N#jG   
s &4k  
^HS;\8Xvb  
12{F  
未决帐||老帐old account x/BtB"e*5  
\!O3]k,r  
G6W_)YL  
VO"/cG;]*  
现金帐cash account e"=/zZH3  
VT>TmfN(I  
E[Xqyp!<  
.>QzM>zO  
流水帐running account hc"l^a!7ic  
TJYup%q  
%}.4c8  
EC9bCd-z  
暂记帐||未定帐suspense account v,T:V#f^  
F747K);_  
~^{>!wU+  
/"+CH\) E  
过期帐||延滞帐overdue account||pastdue account ^_4e^D]P"  
y ;/T.W9!  
f-.
dL  
enC/@){~  
杂项帐户sundry account v 9 ,<2  
hQeGr2gMq  
) ])nd"E  
2
Kkm-#p7  
详细帐单||明细表detail account -gQtw% `x  
bUzo>fm_  
D%`O.2T Y|  
._E 6?  
呆帐bad account CyfrnU8g  
cyMvjzzRN  
cp:U@Nh (  
IdS=lN$  
会计项目title of account 12i<b  

vw'xmzgA  
Z bW!c1s{  
m/e*P*\=  
会计薄||帐薄account-book +TZVx(Z&A  
"[QQ(]={  
-lY,lC>{  
{xD\w^  
营业报告书||损益计算表account of budiness||business report H|Y*TI2vf8  
`<3%`4z/  
NR>&1aRbyb  
}>5R9  
借贷细帐||交验帐account rendered bJ"}-s+Dx  
_4f=\  
|EGC1x]j=  
*g*~+B :  
明细帐account stated
,Y&7` m  
4<j7F4  
D03QisH=  
B,q)<z6<  
与…银行开立一户头to open an account with 7;I;(iY  
>"q?P^f/  
eP|_  
Gw$Y`]ipy  
与…银行建立交易to keep account with #ZC9=  
~eyZH8&  
p)qM{`]G\  
qOTo p-  
继续记帐to keep account 8 7z]qE  
;=UkTn}N?l  
#AR$'TE#  
aI\:7  
与…有交易to have an account with zcy`8&{A<?  
=o)B1(v@.  
vn+~P9SHQ  
[ KDNKK  
作成会计帐||有往来帐项to make out an account with p[K!.vOt+
 
O@>ZYA%  
[w*]\x'S  
-l~+cI\2  
清算||清理债务to make up an account #Q1 |]  
<^w4+5sT/  
DC~1}|B"  
RhWW61!"  
清洁帐目||与…停止交易to close ones account with "$nff=]  
:'4",  
":_~(?1+  
M1q_gHA  
结帐to close an account #Ibpf ,  
<c&Nm _)  
V6bjVd9|Z  
>rYkVlv  
清理未付款to ask an account||to demand an account [V E>{4]W  
oO^=%Mc(  
<2e[;$  
6IJH%qUx'  
结清差额to balance the account with z?t75#u9.  
r+usMF<'  
2BO&OX|X  
I_Omv{&u  
清算to settle an account||to liquidate an account||to square an account wzF%R{;  
n= q7*<l  
`n"PHur  
)SHB1U25{  
审查帐目||监查帐目to audit an account qi['~((  
cAn _:^
 
^x2@KMKXZ  
T|2v1Vj  
检查帐目to examine an account RB9ZaL\  
!E6QED"  
.JBTU>1]_n  
mgTzwE_\  
转入A的帐户to charge the amount to As account k+zskfo  
Ri>ZupQ6  
O Cnra  
B%WkM\\!^  
以计帐方式付款to pay on account T0@$6&b%\z  
><qA+/4]_  
hGcu(kAC,  
(W.G&VSn)  
代理某人||为某人on ones account||on account of one oS~;>]W  
j XYr&F  
/z)Nz2W  
p~v0p i  
为自己计算||独立帐目on ones own account 1/v#Z#3[  
xKkXr-yb`f  
F#~*j  
w3&L 6|,  
由某人收益并负风险on ones account and risk||for ones account and risk FzAzAl5  
=&)R2pLs*  
yG^pND>_df  
xkQT#K=i  
由某人负担for ones account||for account of one =imJ0V~RW  
pjma < ^|F  
Fw8b^ew  
\z euvD  
按某人指示||列入某人帐户by order and for account of one 2|&SG3e+(I  
 "8Lv  
pwRCfR)"X  
B h&dV%'  
列入5月份帐目for May account

Y8h 96  
F_0@Sh"  
HP\5gLVXY  
5z:#Bl
-,L  
编入某中帐项下to pass to the account of||to place to the account of R\-]$\1D  
et/v/Hvw1  
yG;@S8zC  
6Fc*&7Z+  
寄出清算书to send in an account||to send in render an account uDLj*U6L  
i v.G  
h@TP=  
{&a6<y#-  
支票薄cheque book P-DW@drxF  
bwa*|{R  
">5$;{;2r  
r[wjE`Z/T  
支票陈票人cheque drawer dK4w$~j{k  
|D_4 iFC  
'hFL`F*  
[ P,gEYk  
持票人cheque holder VB`% u=  
SXC 7LJm<g  
x<7?  
3"sXN)j  
不记名支票cheque to bearer||bearer cheque /.~zk(-&h  
nb ?(zDJ8  
v57<b&p26  
zRgAmX/g  
记名支票||认人支票cheque to order 1vS-m
x  
j<R&?*  
zN=s]b=
/  
]^Xj!01~  
到期支票antedated cheque >s )L(DHa"  
zZP/C   
li{!Jp5]1b  
'rq@9$h1W  
未到期支票postdated cheque P#V}l'j(<a  
`2]TPaWGh  
4$81ilBcL  
:i|]iXE I"  
保付支票certified cheque J/3$I  
wk{]eD%  
2H`>Kj  
x u{VU^'Y  
未获兑现支票，退票returned cheque ,LC(Ax'.F  
]re}E B\Rs  
c?KIHZ0  
itg"dGDk  
横线支票crossed cheque `5"3Cj"M  
m4yWhUi(o  
t,Q"Pt?  
5m;BL+>YE  
普通横线general crossing G:@1.H`  
RS#C4NG  
*_P'>V#p  
^8YBW<9  
特别横线special crossing jp1e3 Cg  
*Vg)E*s  
gGN6Yqj0  
=LgMG^@mu  
空白支票blank cheque '4,IGxIq  
nyxoa/  
IVa6?f6H_  
Z[0/x.pp$  
失效支票，过期支票stale cheque BR_fOIDc  
KXpbee  
9M;Y$Z  
`~=NBN=tiL  
普通支票open cheque EXwU{Hl  
;*ni%|K
 
N 1.fV-  
YK5(oKFN  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZE= Yn~XM  
'Sesh'2 /
 
d+6q%U  
mIPDF1=)  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #k[Y(_  
?YUL~P  
Y\+LBbB8  
2+b}FVOe\  
支票换现金||兑现to cash a cheque l|iOdKr h  
7\ZSXQy1W  
8TK*VOf`  
2\1bQq\  
清理票款to clear a cheque .}uri1k"@k  
c=QN!n:  
$o9@ ?2  
t;-F]  
保证兑现to certify a cheque d0&  
M*C1QQf\N  
p L^3*B.Nr  
N2Ysi$  
填写支票数额to fill up a cheque !H<%X~|,  
z@V9%xF-3  
Xr'b{&  
8R-;c
BT
 
支票上划线to cross a cheque  y~wr4Q=  
3+vVdvu%  
-M_>]ubG  
F2
ISg'  
开发支票to make out a cheque m( ^N8k1K;  
Oamz>Hplu  
[7g-M/jvY  
o ^MoU2c  
签发支票，开立支票to draw a cheque||to issue a cheque Pl-9FLJ  
O: #SjjK  
 %Pj}  
'#eT  
透支支票to overdraw a cheque ,nGQVb   
^]~!:Ej0  
/L5:/Z  
Li$2 Gpc/  
背书支票to endorse a cheque td23Z1Elk#  
[1C lZ~f  
&\Lu}t7Ru  
G;/l[mvh,  
请付票款||清付票款to pay a cheque||to honour a cheque +Z
86Qz_  
{MTtj4$  
& 9 c^9<F  
n}fV$qu  
支票退票to dishonour a cheque i}i>ho-8  
rLA-q||  
*[BtW56-  
zK{}   
拒付支票to refuse a cheque  Zy8tI#  
<h}x7y?  
wu &lG!#  
i\gt @  
拒付支票to stop payment of a cheque %6m' |(-  
E*fa&G~s )  
o^//|]H3Y  
j]]5&u/l  
提示要求付款to present for payment 1<MJ3"60  
\Sv|yQUT  
a/3'!}&e  
gj
zWW0C  
见票即付持票人payable to bearer J& }1=s  
`D$^SHfyz  
Y6d~hLC  
W- nS{v(  
支付指定人payable to order RrYNtc  
m_BpY9c]5  
LU`)  
LP'q$iB!  
已过期||无效out of date||stale Wm5[+z|2?9  
{;z
Hkmx  
|W@Ko%om  
wL^x9O|`p9  
请给出票人R/D||refer to drawer d6
-q"  
]` A*7  
+>Gw)|oX  
rOO10g  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \Y!=O=za]  
J^%E$s  
U5@B7v
1  
pF8:?p['z  
文字与数字不一致words and figures differ E}a.qM'  
yf`_?gJ6d  
Gm=&[?}  
ggYi7Wzsd  
支票 |TkicgeS  
kM=&Tfpj  
时间已过account closed !dcvG9JZ  
`w8cV?  
JP {`
^c  
@\xEK5SG  
更改处应加盖印章alterations require initials ;:ZD<'+N  
g}K/ba'  
X*d!A >s  
:?m"kh ~  
v)nv"o[  
X%fLV(  
时间已过effects not cleared "&^KnWk=  
(b&Z\?"  
l[m*csDk"  

t}pYSSTz  
停止付款payment stopped r<LWiMl?  
OT6Te&  
6"}F KRR  
7Q~W}`Qv'  
支票毁损cheque mutilated hb/Z{T'  
f;l}Z|dok6  
T?=]&9Y'  
-49I3&  
汇款||寄钱to remit||to send money qD=b+\F  
^gpd '*b
 
Zp6VH  
o_kZ  
寄票供取款||支票支付to send a cheque for payment v4uQ0~k~X  
D+jvF  
wc"~8Ah  
x;~ @T9.  
寄款人a remitter -4F}I3I  
R"
CF xo  
BePb8 k<y  
Dvl\o;  
收款人a remittee sE|8a  
;4/ n~  
9(vp`Z8B4  
(dO0`wfM  
国外汇票foreign Bill REi"Aj=  
iS"6)#a72  
DZb0'+jQ  

m6xbO  
国内汇票inland Bill iXXaB+w  
,kYX|8SO  
mRGr+m  
SNSoV3|k-  
跟单汇票documentary bill * 0JF|'  
<veypLi"R  
Hx LuJ  
"@5{=  
空头汇票accommodation bill Ag2Q!cq  
|Dq?<Ha  
k][{4~z  
Ep')@7^n  
原始汇票original bill oq1wU
@n  
|gINB3L  
UX|3LpFX&I  
gQY`qz  
改写||换新票据renewed bill 29|nt1Z  
78?{;iNv  
>Kl_948  
=_Z.x&fi  
即期汇票sight bill||bill on demand 9O^~l2`  
f6Y-ss;'  
dI=&gz  
q_BMZEM  
…days after date||…days after date…日后付款 ('d,Sh  
,MHF  
T`<Tj?:^&  
k{ZQM  
…months after date||…months after date…月后付款 Ze[\y(K!  
>^<;;8Xh  
HFz;"s3lWM  
Cyg(~7]  
见票后…日付款…days after sight||…days sight 07ppq?,y  
r]~]-VZ /  
c@4$)68  
^hT2ed +  
见票后…月付款…months after sight||…months sight _ph1( !H$  
jr- 9KxE  
e-lc2$o7{  
l6IT o@&J  
同组票据set of bills 0Q cJ Ek  
Y[>`#RhP  
u'Hh||La"  
g^i\7'  
单张汇票sola of exchange||sole of exchange +#X+QG  
V;~\+@  
I;, n|o  
rO/Sj<0^  
远期汇票usance bill||bill at usance wW<u)|>ye  
X>]<rEh  
.&>3nu  
k%s,(2)30  
长期汇票long bill Hbu :HFJ!  
2G3Hi;q18  
i?mUQ'H  
n2[h`zm1{B  
短期汇票short bill sULsUt#  
a,fcR <  
yaHkWkl =  
'?X?'_3  
逾期汇票overdue bill 8N<mV^|}  
N\CHIsVm>  
*r!qxiY= r  
T[cJ
  
宽限日期days of grace F hyY+{%  
PdRDUG{Jy  
7+6I~&x!Lz  
aH,NS   
电汇telegraphic transfer （T.T） 6_g6e2F  
+p]@b  
Pt6d5EIG  
eqWs(`  
邮汇postal order||postal note （Am.）||post office order||money order rQPO+  
r& :v(  
FL0yRF5  
._.Qf<7  
本票promissory note （P/N） =xb/zu(  
'P%&*%  
vrvi] Y8  
m/,8\+  
押汇负责书||押汇保证书letter of hypothecation IZd~Am3
f  
%UV"@I+  
= ">0\#  
v |3mbApv  
副保||抵押品||付属担保物collateral security ZA'0q  
zYftgH_o  
PevT`\>  
4v#s!W  
担保书trust receipt||letter of indemnity 7s
VO?:bj}  
N)K
N!!  
)2:U]d%pk  
Ffd;aZ4n  
承兑||认付acceptance FJW,G20L  
C2DAsSw  
K_qA[n  
aHNn!9#1  
单张承兑general acceptance %F:
; A
 
)31xl6@  
jd}~#:FUr*  
`2q]ju  
有条件承兑qualified acceptance 1IK*j+%  
v<| iN#  
?U2 'L2y  
|"eC0u  
附条件认付conditional acceptance SxX  
;9vY5CxzC  
wV4MP1c$  
5/HkhTyj  
部分认付partial acceptance   i> {0h3Y