[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。   |]\qI  
会计报表statement of account wU?2aXY  
k@KX=mG<  
8~}Ti*Urc  
%|l*=v  
往来帐目account current zF\k*B  
y;sr# -L  
B>|@XfPM  
{9_CH<$W%U  
现在往来帐||存款额current accout F0Rk[GM
 
1w1(FpQO.  
oy/#,R_n%  
YI&^
j2  
销货帐account sales eX;"kO  
-DU[dU*~  
+}X@{DB  
g%[lUxL  
共同计算帐项joint account #{i\t E  
?ry`+nx  
@ ;rU#  
/1o~x~g(b  
未决帐项outstanding account XZIj' a0d  
} Tp!Ub\Cc  
au0)yg*V1  
1_XdL?h#o  
贷方帐项credit account||creditor account I
9k o*f  
S%g`X  
FW=oP>f]w  
LI"ghz= F  
借方帐项debit account||debtor account Z`q?pE>R  
F4Z+)'oDr,  
7l f* vqG  
VY Va8[}  
应付帐||应付未付帐account payable e"[o2=v;5  
R9fM9  
H-^>Co_  
G#3 O^,m  
应收帐||应收未收帐account receivable 80 i<Ij8J  
hPD2/M  
RzFv``g  
a:v&pj+|<  
新交易||新帐new account ? vk;b!  
v\0[B jhL?  
h-Ffs  
^e^M A.kM,  
未决帐||老帐old account fZT=q^26  
trtI^^/%  
GC#3{71  
V 7%rKK  
现金帐cash account WPpl9)Qc  
f!0*^d  
WPCaxA+l  
yH@W6'.  
流水帐running account +hV7o!WxC  
MU%C_d%.  

'SvYZ0ot  
7L? ~;;L$  
暂记帐||未定帐suspense account :hCp@{  
cZ%weQa#N)  
0bS\VUB(  
OUS@)Tyh  
过期帐||延滞帐overdue account||pastdue account 1[:? oEI  
T>.*c6I b  
k0!b@ c  
K"#np!Y)  
杂项帐户sundry account SA)}---"  
YRAWylm  
50uNgLs  
Y(-4Agq  
详细帐单||明细表detail account 7b \HbgZ  
>N{K)a  
9ZeTS~i  
7M=`Z{=9  
呆帐bad account aOA;"jR1  
j%#n}H  
W`C2zbC  
((B7k{`  
会计项目title of account  -
*M/,O  
g75)&U`>}  
M(0 : >G  
q}U^H  
会计薄||帐薄account-book 0!eZ&.h?4  
CES^ c-. k  
BD\xUjd?)Q  
{ ^1D|y  
营业报告书||损益计算表account of budiness||business report .FtW$Y~y  
(6L[eWuTn  
k8Qm +r<p  
v\'Eo*4  
借贷细帐||交验帐account rendered R%"wf   
1I<D `H%  
7D|g|i
  
wm%9>mA %  
明细帐account stated #9F=+
[L  
?MHVkGD  
nNSq6 Cj  
J/:
9;{R  
与…银行开立一户头to open an account with n? e&I>1W  
WSz#g2a  
v2 T+I]I  
9r+]V=  
与…银行建立交易to keep account with mg;+Th&  
 {F+7> X  
Jlj=FA`  
pd?3_yU  
继续记帐to keep account !iN=py  
y)0r%=  
3P2H!r  
WZOi,  
与…有交易to have an account with h# c.HtVE  
}te\) Yk.N  
Z@nWx]iz  
AcqsXBKd  
作成会计帐||有往来帐项to make out an account with R^.E";/h  
D1}Bn2BM$  
P:eY>~m<;  
y'?ksow  
清算||清理债务to make up an account z@R: ~  
%5?qS`/c(  
=;#+8w=^  
TRW {`b[  
清洁帐目||与…停止交易to close ones account with t:B~P,r  
s.d }*H-o  
v9QR,b`n  
5V;BimI  
结帐to close an account A>8"8=C  
;7Cb!v1
 
iG()"^G  
kq&xH;9=.  
清理未付款to ask an account||to demand an account u(iEuF;7  
.Zv@iL5  
e<2?O  
l*V]54|ON3  
结清差额to balance the account with `irz'/"p  
UIPi<_Xa  
dtD)VNkBZ  
9|R]Lz3PA  
清算to settle an account||to liquidate an account||to square an account wqEO+7)S  
G;#-CT  
XUTI0  
s tvI  
审查帐目||监查帐目to audit an account b9b384Q1O  
=|_:H$94  
)!M %clm.  
Sqw:U|h\FS  
检查帐目to examine an account COvcR.*0F  
ye!}hm=w  
"|ZC2Zu<  
+0)s{?  
转入A的帐户to charge the amount to As account GvQKFgO6h  
=8:m:Y&|`G  
~IrrX,mp:  
,kS3Ioj  
以计帐方式付款to pay on account #D4gNQg@R  
x$ z9:'U  
 ntK#7(U'  
,v(K|P@  
代理某人||为某人on ones account||on account of one O1!hSu&  
J se;@K5y  
3Run.Gv\  
8ExEhBX8  
为自己计算||独立帐目on ones own account 9+> <:(,  
av|r^zc  
m?wPZ^u  
cXP*?N4Cf  
由某人收益并负风险on ones account and risk||for ones account and risk I2"
F2(>8K  
?5@!r>i=<  
%A_h!3f&  
vw(X9xa  
由某人负担for ones account||for account of one D2<(V,h9  
{-?^j{O0.  
JAEn 72  
O.OPIQ=?:w  
按某人指示||列入某人帐户by order and for account of one wNQhz.>y  
R<wP O-dX  
;QZ}$8D6Q  
pgNyLgN  
列入5月份帐目for May account Jw"fqr  
k/'>,WE  
(|Zah1k
&]  
,gYbi-E  
编入某中帐项下to pass to the account of||to place to the account of abAX)R'  
NmbA~i  
9&]g2iT P  
Z]VmTB  
寄出清算书to send in an account||to send in render an account FZdZGK  
R1A|g=kF  
V!^5#A<  
1dsMmD[O  
支票薄cheque book |t<Uh,Bt  
04npY+1 8%  
#>[BSgW  
i6Zsn#Z7)  
支票陈票人cheque drawer _c:}i\8R  
VH*4fcT'D  
c-s A?q#|  
QY)hMo=|o8  
持票人cheque holder _'OXrT#Q  
=H8 L BM  
~6bf-Wg'X  
yxz)32B?  
不记名支票cheque to bearer||bearer cheque <d`ksZ+  
xJ=@xfr$  
3fdx&}v/  
ph5rS<  
记名支票||认人支票cheque to order 3n ~n-Jo  
3kU4?D]  
^"  
ON()2@Y4  
到期支票antedated cheque 9?x
D"Z   
]; CTr0  
n\/ JNzd3  
3]z%C'  
未到期支票postdated cheque tV'>9YVdG  
}hoyjzv]L  
BNj@~uC{  
h!yI(cY  
保付支票certified cheque qL;T^ljP  
V DN@=/  
\x(ILk|'c  
|O! G[|/3  
未获兑现支票，退票returned cheque EklcnM|6  
'c6t,%  
C]- !uLy  
]i)g!J8f-  
横线支票crossed cheque ,SVl>~!  
4lCEzWo[/  
D# Gf.c  
z\F#td{r  
普通横线general crossing tjId?}\  
GJeP~   
~R+,4  
V s"1:gi&  
特别横线special crossing &[Zg;r   
OZSM2~  
To!` T$Xh  
cOa){&u  
空白支票blank cheque &%= ]lP]  
 #s}&  
Yvn*
evO4  

D\@)*"  
失效支票，过期支票stale cheque S A\_U::T  
pPD}>q  
J? 4E Hl  
>;NiG)Z  
普通支票open cheque ?LAiSg=eq  
N"zg)MsX  
fvNj5Vq:  

~c\iBk  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4^IqHx;bj  
x o{y9VS  
Q&?^eOI&#(  
4))5l9kc.  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YLU.]UC  
oQ{ X2\  
+YFAZv7`  
E=&":I6O  
支票换现金||兑现to cash a cheque `=.A])>  
k;~*8i=%,\  
K @h94Ni6  
ny'wS  
清理票款to clear a cheque 2E$K='H:,  
OTmw/#ug  
bQ`|G(g-d  
:< *xG&  
保证兑现to certify a cheque 6$5?%ZLJ  
XlaGR2-%  
UV#DN`%n  
d&owS+B{48  
填写支票数额to fill up a cheque 14S_HwX  
'mm~+hp  
LUfo@R  
1Pp2wpD4iC  
支票上划线to cross a cheque *a2-
Vte  
JF6=0  
u 2%E(pr  
\<kQ::o1y  
开发支票to make out a cheque `Re{j{~s  
#J`MR05  
KGP*G BZr  
/DGEI&}&:u  
签发支票，开立支票to draw a cheque||to issue a cheque =}OcMM`f  
"*HVL  
ur| vh5  
MY>*F[~ 2  
透支支票to overdraw a cheque <HXzcWQ$  
-& T.rsp  
iw=~j  
557%^)v  
背书支票to endorse a cheque Zk<Y+!  
d]I3zSIC  
&S9O:>=*  
0o]T6
  
请付票款||清付票款to pay a cheque||to honour a cheque pdq5EUdS  
Gg# 1k TK  
MnBHm!]&  
'XP  
支票退票to dishonour a cheque qL2Sv(A Z!  
Sh;Z\nj  
Mq Q'Kjo  
f|NWn`#bY  
拒付支票to refuse a cheque )Pj4_$uM  
s#4Q?<65u  
)=Ens=>Z  
d8N4@3CkL  
拒付支票to stop payment of a cheque v&3 Oc  
`-yiVUp1:z  
)F3>  
iM +p{/bN  
提示要求付款to present for payment B "3uuk8  
>)8<d3m  
w1:%P36H  
LLU]KZhtY|  
见票即付持票人payable to bearer Nc\jA=  
.-?Txkwb  
xW+XN`77  
-/LB-t
  
支付指定人payable to order vhz Q.>  
}@<Ru  
E, ;'n  
39oI &D>8  
已过期||无效out of date||stale VX,@Gp_'m  
$LHF=tYS  
fK;I0J  
,ek0)z.  
请给出票人R/D||refer to drawer w|( ix;pK  
+x)x&;B)/  
VdE$ig@  
Ch7&9NW  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9HG"}CGZP  
ZL+46fj  
3fq'<5 ^  
K/|qn)  
文字与数字不一致words and figures differ :~LOw}N!aQ  
?V$@2vBVX4  
3 adF) mh  

WF`  
支票 41#YtZ  
22gh,e2o  
时间已过account closed ,%$Cf u  
GEZ!z5";BQ  
M6:$ 0(r  
(Z#j^}G_
l  
更改处应加盖印章alterations require initials CQI\/oaO  
sV-UY!   
vg-'MG  
drd5oZ  
dEK bB  
A"Sp7M[J  
时间已过effects not cleared F:'>zB]-}  
+{[E Ow  
ea6`%,lF~  
(/gMtIw  
停止付款payment stopped ~5 e 1&  
g]m}@b6(h  
n*y@3.  
M(#]NTr ~4  
支票毁损cheque mutilated t[%ELHV  
(tzfyZ M  
7-2,|(Xg  
r)Fd
3)e   
汇款||寄钱to remit||to send money jGFDj"Y  
V u1|5  
*(j-jbA  
;;<[_gp,E  
寄票供取款||支票支付to send a cheque for payment =`MMB|{6  
*FC26_pH  
Rq,Fp/  
e\WG-zi/  
寄款人a remitter T74."Lo#  
+Q&CIo  
0&2eiMKG?n  
S@6 :H"  
收款人a remittee u!9bhL`  
7!('+x(>  
"Tc[1{
eI  
'jjJ[16"d  
国外汇票foreign Bill ^_XV}&7Q  
oPC qv  
U?(+ {4l  
GL'zNQP-  
国内汇票inland Bill kd+tD!:F(  
am#(ms  
%tZ[wwt  
( Y)a`[B  
跟单汇票documentary bill &~sk7iGi  
&1M#;rE;D#  
Jec<1|  
.tt=\R  
空头汇票accommodation bill &T[BS;  
15wwu} X  
fhbILg  
 GL8 N!,  
原始汇票original bill &ZAc3@l[c  
+8|r_z\A5a  
A:YWXcg  
jWJ/gv~ $  
改写||换新票据renewed bill ]]lM)  
xD4G(]d!  
| sZu1K  
q($fl7}Y  
即期汇票sight bill||bill on demand +<W8kb  
]-tAgNzl%  
n^$HC=}S  
kq=tL@W`0}  
…days after date||…days after date…日后付款 FaA7m  
^9xsbv B0  
kH>^3(Q\  
WDQw)EUl&  
…months after date||…months after date…月后付款 ~.
f[K{h8  
H\ONv=}7I  
}*R.>jQ+Y  
jG~UyzWH;  
见票后…日付款…days after sight||…days sight a#i%7mfn  
OCYC Dn  
"RMvWuNt  
R;
Gf3K  
见票后…月付款…months after sight||…months sight )0xEI  
X]AbBzy  
5"8R|NU:\0  
6v9A7
g;4.  
同组票据set of bills `8N],X  
}doJ=lc  
hV>@ qOl '  
c0W4<(  
单张汇票sola of exchange||sole of exchange DsH`I%w{  
7z4u?>pne*  
AC9#!# OGB  
>m&r,
z  
远期汇票usance bill||bill at usance 
7{:g|dX  
1q(o3%   
C*fSPdg?  
d*TpHLm  
长期汇票long bill RXU#.=xvy  
20p/p~<  
b1`(f"&l  
hg=BXe4:  
短期汇票short bill =D6H?K-k!  
g&6O*vx  
j2"Y{6c  
yNu%D$6u7  
逾期汇票overdue bill $>mTPNF  
/o=,\kM  
ua!g}m
~  
VIjsz42C  
宽限日期days of grace o4g<[X)  
M=aWL!nJ  
'L0{Ed+9  
@YfCS8 eH  
电汇telegraphic transfer （T.T）
pr(16P  
]kd )j  
C5jR||  
h f1f  
邮汇postal order||postal note （Am.）||post office order||money order "x$RTuWA9  
Kzd`|+?'`M  
'hM?
J*m  
uKZe"wN;  
本票promissory note （P/N） Aa;s.:?  
044*@a5f  
<NO?B+ ~]  
`kP (2b  
押汇负责书||押汇保证书letter of hypothecation t"@:a Y"  

~CB6+t >  
(gl/NH!  
VIxt;yE  
副保||抵押品||付属担保物collateral security y`EcBf  
vQ}'4i8(  
vZns,K#4H\  
U-#t&yjh#  
担保书trust receipt||letter of indemnity o(/(`/  
2S \~  
7gV"pa
  
hC .7Z]  
承兑||认付acceptance Sv myg]  
icf[.  
%#Vn?zr|~  
)oSUhU26}  
单张承兑general acceptance <(Wa8PY2(  
~OXC6z  
[z:bnS~yiD  
Lw ]:/x  
有条件承兑qualified acceptance !(hP{k ^g  
#(53YoV_8  
4C;4"6  
rZy38Wo  
附条件认付conditional acceptance "b!QE2bRO  
Qj? G KO  
*Bt`6u.>e,  
,0#5k
c*X  
部分认付partial acceptance   ?zKVXK7}0