[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。   PR.?"$!D{  
会计报表statement of account 8Y&(o-R0  
;zp0,[r  
,H.q%!{h_  
h"q`gj  
往来帐目account current a|66[  
,!Q2^R  
CRS/qso[Q'  
 DMf:u`<  
现在往来帐||存款额current accout /<M08ze  
zs7K :OlkA  
x==%BBnO%  
QZzi4[-as  
销货帐account sales Rb\\6BU0  
jtN2%w;  
Z.rKV}yjY  
]X{LZYk  
共同计算帐项joint account
$7lI Dt  
CB6<Vng}C  
+]Ydf^rF  

Au:Q4x.  
未决帐项outstanding account uE+]]ir  
,AWN *OS  
&s\w: 9In  
#uFP eu:  
贷方帐项credit account||creditor account YB~}!F [(  
wD"Y
1?Mr  
{bl^O  
$\{@wL  
借方帐项debit account||debtor account MSsboSxA  
7pmhH%Dn$  
C:zK{+  
"M1[@xog  
应付帐||应付未付帐account payable `0Qzu\gRb  
Oe*emUX7  
 [v#t  
|%we@ E  
应收帐||应收未收帐account receivable RCo!sZP}  
GuNzrKDr  
vt@.fT#e  
KK}^E_v  
新交易||新帐new account 7k{C'\m  
-+-@Yq$  
U c$RYPq  
i\2~yX
w\  
未决帐||老帐old account  WOG=Uy$  
mKQ!@$*  
MAQkk%6[g  
U"af3c^2
 
现金帐cash account +A3@{2  
+ |KnO  
-6(C^X%  
b_:]Y<{> f  
流水帐running account [
n44;  
{-09,Q
4[&  
6/Q'o5>NL:  

^
[uA^  
暂记帐||未定帐suspense account 5ZSV)$t  
SBgBZm}%  
#\_N-bVu  
?ep93:j  
过期帐||延滞帐overdue account||pastdue account I_oJx  
8lg$]  
xJ:15eDC  
,dLh`t<\  
杂项帐户sundry account nK)U.SZ  
#ih(I7prH  
P=OHiG\z  
y
n)K1f^  
详细帐单||明细表detail account (:4N#p  
T;IaVMFG|d  
"k o?AUt  
s
=h  
呆帐bad account @b
SxT,2  
^y]CHr  
vT#zc )j  
waz)jEk  
会计项目title of account q;3.pRw(  
3&^4%S{/  
yZj:Kp+
7  
y1GVno  
会计薄||帐薄account-book : 9wW*Ix  
M_<O'Ii3  
.
DiH)  
XCc/\  
营业报告书||损益计算表account of budiness||business report dbQUW#<Q  
]h3<r8D_#  
]3uErnI  
q\
cH+n)C  
借贷细帐||交验帐account rendered =UE/GTbl  
ACxOC2\n  
^V#9{)B  
|2z?8lx  
明细帐account stated $6
e&sDJ  
$hZb<Xz  
*$~H
=4t  
^1^k<  
与…银行开立一户头to open an account with YB qu7
&  
,5$V;|  
=NMT H[  
FR&4i" +  
与…银行建立交易to keep account with 0*^ J;QGE  
GVhO}m  
ACm9H9:Vd  
(&HAjB  
继续记帐to keep account Q\|72NWS  
^m8T$^z>  
WDQtj$e+  
(ZH5/VKp  
与…有交易to have an account with qkVGa%^  
7N9~nEU  
bL soKe  
< +I^K 7   
作成会计帐||有往来帐项to make out an account with =oQw?,eY  
RZ 4xR  
;43Ye ^=  
_ZX"gHx  
清算||清理债务to make up an account r!:W-Y%&#  
booth}M  
>oSNKE  
hqrI%%  
清洁帐目||与…停止交易to close ones account with 5mxHOtvtWM  
K;moV| j  
VtIPw&KHW  
hiO:VA  
结帐to close an account acr@erk  
['~j1!/;6  
\9k$pC+l  
DID&fj9m  
清理未付款to ask an account||to demand an account {,EOSt
a  
7fRL'I#[@  
o_;pEe  
<{!^  
结清差额to balance the account with /^ *GoB  
e[
_W( v  
C$Pe<C#  
H^_]' ~.  
清算to settle an account||to liquidate an account||to square an account !_0kn6S5  
 o"J>MAD  
Xb +)@Y4h  
$Gt1T[:QUX  
审查帐目||监查帐目to audit an account 9 4C)63V  
R-nC+)^  
[GKSQt{)  
. +_IpygQ  
检查帐目to examine an account y\0<f `v6  
{.F``2  
]yu,YZ@ 7  
eBi P\  
转入A的帐户to charge the amount to As account \bAsn89O  
GBOz,_pw  
3&i8C,u]/O  
2_Me 4  
以计帐方式付款to pay on account rx`G*k{X  
eveGCV
;@  
/?X1>A:*  
uV1H iv-  
代理某人||为某人on ones account||on account of one q @
 !p  
cy)b/4h@  
hCRW0 I  
:()(P9?  
为自己计算||独立帐目on ones own account H{|a+  
s'%KKC  
)US|&> o8  
,])@?TJb@  
由某人收益并负风险on ones account and risk||for ones account and risk 'TclH80  
+o&E)S}wP  
;:xOW$  
%-"?  
由某人负担for ones account||for account of one N!6{c
~^  
$s2
Ty1  
.UNh\R?r  
~N+lI\K  
按某人指示||列入某人帐户by order and for account of one 8>q:Q<BB 2  
6S?a57;&W  
6_/oVvd  
#sit8k`GR8  
列入5月份帐目for May account zSta!]  
Q"c!%`\  
Sd'Meebu  
PHRc*G{  
编入某中帐项下to pass to the account of||to place to the account of 5vIuH+0  
t!^FWr&  
AfvTStwr  
)f#@`lf[<  
寄出清算书to send in an account||to send in render an account &8t?OpB =h  
(zkh`8L  
@ [_I|  
QI>yi&t  
支票薄cheque book SxXh N  
D[{p~x^  
z79L2lJn  
oQ!}@CaN|  
支票陈票人cheque drawer 9[5NnRv$P  
fX G+88:2  
M"F?'zTkJ  
Q(m} Sr 4  
持票人cheque holder (\FjbY9&  
dtjaQsJM^  
QQ@, v@j5  
'T[=Uuj"  
不记名支票cheque to bearer||bearer cheque %kD WUJ Z  
`xe[\Z 2  
l ,)l"6OV  
M0o=bYI  
记名支票||认人支票cheque to order (omdmT%D  
Rf2/[  
tjkY[  
Mr:* l`b_  
到期支票antedated cheque |w[}\#2  
y5?T`ts,#  
]>E9v&X0  
Fy-nV%P  
未到期支票postdated cheque d T/*O8  
# l
~d  
YU76(S9 0#  
xTD6?X'4  
保付支票certified cheque &dvJg  
`ZN@L<I6  
R#tz"T@  
;~z>GJox  
未获兑现支票，退票returned cheque `6j?2plZ   
4M(w<f\5F  
]Vjn7P`~N  
k_V1x0
sZ  
横线支票crossed cheque =YA%= d_  
=Cs$0aA  
u!g=>zEu  
8q7KqYu  
普通横线general crossing c%pW'UE&  
3D\.Sj%  
DWJ%r"aN  
\, n'D  
特别横线special crossing 0x# 6L  
l@1f L%f  
i )3Y\u  
f;u;hQxs  
空白支票blank cheque WbH/K]/1)h  
;~~Oc  
d; lp^K M  
HT?`PG  
失效支票，过期支票stale cheque a-!"m

  
Kox~k?JK  
i0 4Sf^  
>4M_jC.  
普通支票open cheque +Q-~~v7,  
n4."}DO  
UMhM8m!=o  
6El%T]^  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount w#PaN83+  
GU&XK7L  
8x,;B_Zu  
(!X:[Ah*$  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |w~
zh6~  
Qg6m  
fil6w</L  
& KR@2~vE  
支票换现金||兑现to cash a cheque DA@ { d-A  
nj7Ri=lyS  
C c Ni8Wg_  
AU'{aC+p  
清理票款to clear a cheque L6 _Sc-sU  
6w1:3~a  
Tg:NeAN7(  
?!~au0  
保证兑现to certify a cheque :+ Dn]:\  
GMNf#;x  
BM&'3K_y  
-IX;r1UD  
填写支票数额to fill up a cheque  iI ^{OD  
*DNH_8m  
*c3o&-ke9  
;'o>6I7Ph  
支票上划线to cross a cheque uDo Se^0  
IL
%&*B  
~o # NOfYi  
?,%N?  
开发支票to make out a cheque !h4So4p  
^E:;8h4$9  
0e7v ?UT  
n,HWVo>([  
签发支票，开立支票to draw a cheque||to issue a cheque ,RT\&Ze5  
T@vVff  
1}ToR=  
W\KZFrV@  
透支支票to overdraw a cheque `7 B [<  
KPO((G0&  
R,^FJ  
@K+u+} R  
背书支票to endorse a cheque 5cE[s<=  
&Y#9~
$V=  
qob!!A14p  
% ##9.Xm6l  
请付票款||清付票款to pay a cheque||to honour a cheque f Fz8m  
jgMWjM6.  
bg=`   
92tb`'  
支票退票to dishonour a cheque @%fkW"y:  
/KV@Ce\  

(f.A5~e  
d*AV(g#B  
拒付支票to refuse a cheque >C&!# 3  
,}|V'y  
,`Mlo  
)eG&"3kFe!  
拒付支票to stop payment of a cheque #M>E{w
9  
h s*:!&E  
< 1r.p<s  
X>B/
DT  
提示要求付款to present for payment EnUo B<  
*l Tu-  
A
P~!YwLW  
J *B`C^i  
见票即付持票人payable to bearer "bO]  
JH5])i0  
xAO]u[J  
[ &4y@  
支付指定人payable to order i'u;"ot=  
VuR BJ2D  
\ lKQ'_  
jGWLYI=V2  
已过期||无效out of date||stale G?g7G,|d  
xSUR<  
/>oU}m"k  
}B.C#Y$@  
请给出票人R/D||refer to drawer Lr~K3nb   
0VZj;Jg}q  
>*(>%E~H  
oe<Y,%u"6
 
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t2gjhn^p  
u`~{:V  
{!S/8o"]  
O*PHo_&G  
文字与数字不一致words and figures differ 6]3ZUH;  
aD^MoB3  
(l,o UBRr  
s [!SG`&  
支票 {+EPE2X=C  
2=|IOkY  
时间已过account closed n" ~*9'  
Rju8%FRO  
#(H_w4  
P&Y aJUq.u  
更改处应加盖印章alterations require initials izw}25SW  
 R pbl)  
LNb![Rq  
yKI.TR#  
n\YxRs7 hF  
vB{b/xmah  
时间已过effects not cleared q ha1b$  
w;(gi  
:&%;s*-9  
]4yvTP3[Rm  
停止付款payment stopped <j#EyGAV  
#.)>geLC>9  
gK(4<PO'  
dNobvK  
支票毁损cheque mutilated 7y\g~?5N  
x
(`$D  
o~K2K5I  
C] w< &o  
汇款||寄钱to remit||to send money aiHr2x
6  
abnd U,s  
!;gke,fB  
{+:XVT_+  
寄票供取款||支票支付to send a cheque for payment pYG,5+g  
D2p6&HNT  
^IH1@  
dWy1=UQfP  
寄款人a remitter l/^-:RRNKi  
.B13)$C  

aC:l;  
nS4S[|w"  
收款人a remittee 8tMt
e!E  
^Q>*f/.KN  
 G{.+D2  
];;w/$zke  
国外汇票foreign Bill @45H8|:k  
De A'D|  
A.O~'')X  
PuaosMn(9  
国内汇票inland Bill ;vdgF  
LDeVNVM  
E+zn\v  
hH}/v0_jb  
跟单汇票documentary bill S$52KOo  
sV[Z|$&Z  
C4tl4df9  
PEEY;x  
空头汇票accommodation bill ,~xU>L^  
=bWq 3aP)P  
QJWES%m`  
I;-5]/,  
原始汇票original bill +3>/,w(x  
; ZV^e  
NRSse"  
>-lL-%N_  
改写||换新票据renewed bill v6?\65w,|  
K)&XQ`&  
ukf\*  
0t?<6-3`/  
即期汇票sight bill||bill on demand lhl0  
7 afA'.=  
ddDJXk)!0  
@^cgq3H'  
…days after date||…days after date…日后付款 y%bqeo L~  
}]+}Tipd  
L"7 ` \4  
*.%)rm  
…months after date||…months after date…月后付款 G!Oq>7  
E)wT+\  
*9Js:z7I  
S\g7wXH  
见票后…日付款…days after sight||…days sight 0C+yq'D~[  
\Ntdl:fSw  
YCBML!
L  
\w[ZY$/  
见票后…月付款…months after sight||…months sight H0n@kKr  
|uwteG5?$s  
e=;@L3f
 
1=5'R/k  
同组票据set of bills sk6
 |_  
*2 $m>N  
iH}rI'U.  
W#7-%oT  
单张汇票sola of exchange||sole of exchange MQH8Q$5D  
Y_3YO2K]  
/\uH[[s  
-_*XhD  
远期汇票usance bill||bill at usance t>GLZzO  
Q0uO49sg  
]AA*f_!   
b;`#Sea  
长期汇票long bill 4i\aW:_'i  
MY*>)us\  
9g5{3N3  
.y_ bV=  
短期汇票short bill
YS
z$` 7i  
\v P2B  
$17 v,  
hOLy*%  
逾期汇票overdue bill _KhEwd  
'j<:FUDJ  
p C2c(4  
K 6yFpVl  
宽限日期days of grace Ta\8>\6  
u3i|}`  
= ']};  
8j+:s\  
电汇telegraphic transfer （T.T） Z=Y_;dS9  
&B7+>Ix,  
(T#(A4:6S  
^% 8Hvy  
邮汇postal order||postal note （Am.）||post office order||money order I1 R\Ts@  
-f;j1bQ  
[FV=@NI  
L!b0y7yR  
本票promissory note （P/N） {{[jC"4AY  
k1Mxsd  
UFIA gNKl  
si!9Gz;  
押汇负责书||押汇保证书letter of hypothecation cM<hG:4%wX  
iI@Gyq=  
N7HbOLpM  
L[D/#0qp  
副保||抵押品||付属担保物collateral security yc%E$g  
;aK !eD$  
d,J<SG&L&  
$7gB&T.x  
担保书trust receipt||letter of indemnity mLk6!&zN  
z1SMQLk  
71<PEawL  
o|^?IQ7bpf  
承兑||认付acceptance ~ut& U  
ZG \
I1  
!Nxn[^[?.  
?m9UhLeaS=  
单张承兑general acceptance .M53, 8X  
6aF'^6+a  
LnI{S{]wDh  
@a.6?.<L  
有条件承兑qualified acceptance {?>bblw/d  
$YGIN7_Gg  
[>M*_1F  
dj
y:  
附条件认付conditional acceptance N9JgV,`  
*/5<L99v  
rm)SfT<  
K7[AiU_I  
部分认付partial acceptance   |!xfIR>=F