[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。   l ;'#!hC)  
会计报表statement of account #'2CST  
vi-mn)L6#  
cJQ&#u  
7Ew.6!s#n1  
往来帐目account current {%cm;o[7o  
=m6yH_`@  
CTOrBl$70  
$Afw]F$  
现在往来帐||存款额current accout di,?`  
u{>_Pb  
Ohe*m[  
LnY`f -H  
销货帐account sales F>!gwmn~  
mE+  
2B<0|EGtzw  
3Hg}G#]WS  
共同计算帐项joint account F')fi0=  
( /):  
*k%3J9=-1  
MV.$Ay  
未决帐项outstanding account g\O&gNq<)-  
R]8^ @i1  
_8;)J
  
~~D =Z#  
贷方帐项credit account||creditor account -'jPue2\  
y5AJ1A6?E  
.gS x`|!  
k=o>DaEh(  
借方帐项debit account||debtor account 4X^{aIlshk  
{?zbr gQ<Z  
X|3l*FL  
.xIu  
应付帐||应付未付帐account payable 7vf?#^RlV  
5/{";k)L+  
C"=^(HU  
ygz6 ~(
 
应收帐||应收未收帐account receivable G>q16nS~KP  
u|'}a3  
 :Ky *AI  
7:>VH>?D  
新交易||新帐new account FYtf<C+  
_a e&@s1  
3-T}8VsiP  
S5$sB{\R  
未决帐||老帐old account ~.,h12  
/ j0zb&  
0-9.u`)#yu  
QlFt:?7f  
现金帐cash account xO<
$xx  

& K*x[  
aYyUe>  
3n=`SLj/a  
流水帐running account qK9\oB%s7  
mm5y'=#  
/#,3JU$w  
.PhH|jrCW^  
暂记帐||未定帐suspense account b35Z1sfD j  
A,2dK}\>  
/W,K% s]  
C;3>q*Am4  
过期帐||延滞帐overdue account||pastdue account 3w B03\P  
RRBok
j)]  
v\UwL-4
[  
~GWn>  
杂项帐户sundry account ,z1fiq  
g+-=/Ge  
4p%=8G|  
D=Pv:)*]  
详细帐单||明细表detail account p FkqDU  
L,XWX8  
VTQxg5P c  
8jn
z;;|  
呆帐bad account s]X]jfA.  
J"x M[c2  
}5)sS}C  
g`skmHS89  
会计项目title of account G\?q{  
{Y%X  
E!eBQ[@  
Wy'H4Rg8  
会计薄||帐薄account-book INyakAmJ}-  
*1Lkde@|{  
&m'ttUG?  
p$5+^x'(  
营业报告书||损益计算表account of budiness||business report Ikkv <uY  
c==` r C  
l&z)Q/>?pZ  
Nz,8NM]  
借贷细帐||交验帐account rendered WaVP+Ap  
"SuBtoK  
l1RpG"  
Z]I[?$y  
明细帐account stated mkCv f  
AU@XpaPWh  
-1Luyuy/`  
\gh`PS-B  
与…银行开立一户头to open an account with _%)v 9}D  
!zw)! rV=  
V8z91  
O^D$ ~ ]  
与…银行建立交易to keep account with EcA@bZ0  
1,p[4k~Ww  
4No!`O-!&  
i6^COr  
继续记帐to keep account H-Uy~Ry*T  
8q6b3q:c  
bBQ1~ R  
0YsC@r47wL  
与…有交易to have an account with B}.G(-u?7  
%}U-g"I  
N{ ]|
!#  
^oFg5  
作成会计帐||有往来帐项to make out an account with J^@0Ff;=5^  
QY,.|  
V}#2pP  
}ug|&25D  
清算||清理债务to make up an account vG'JMzAm  
#L-3eW=f  
(ia
( y(=C  
3N?WpA768/  
清洁帐目||与…停止交易to close ones account with =o5ZcC  
M]?#]3XBNo  
SC~cryb  
P`'
Nv  
结帐to close an account Pr
IS L[@  
"}i\"x;s  
a.a5qwG  
yfS`g-j{~  
清理未付款to ask an account||to demand an account */Oq$3QGsV  
af]&3(33  
%f.(^<Gu  
nn@"68]g  
结清差额to balance the account with /@5X
0m  
zof>S>5>R7  
g?ID}E~<  
X[:&p|g]  
清算to settle an account||to liquidate an account||to square an account ~n#rATbxf  
JVAJLq  
T`{W
$4XS  
bz[+g,e2oA  
审查帐目||监查帐目to audit an account )1a3W7  
DWep5$ >&K  
7F
Mg6z8~  
8CxC`*L(  
检查帐目to examine an account NZ`( d  
8t!/Op?  
?d1H]f<M  
Oslbt8)U6  
转入A的帐户to charge the amount to As account e,qc7BJzK  
Nhv~f0  
!Y3w]_x[:  
}O<u  
以计帐方式付款to pay on account q<rB(j-(  
0+b1R}!2  
sm-RpZ&|  
rrei6$H&  
代理某人||为某人on ones account||on account of one $ u`y  
]<mXf~zg  
X8Px  
|q5R5m
Q  
为自己计算||独立帐目on ones own account qG=9zp4y?Y  
n83,MV?-  
N^A&DrMF  
z#*w Na&@[  
由某人收益并负风险on ones account and risk||for ones account and risk [k(oQykq  

N<$U:!Z  
GMLq3_'  
89:Ys=  
由某人负担for ones account||for account of one XM$r,}B k  
+1Oi-$ 2-  
U]lXw+&  
<4,>`#NEo  
按某人指示||列入某人帐户by order and for account of one yw`xK2(C$  
 :\1:n  
\3(d$_:b  
yzt6   
列入5月份帐目for May account \w{x-}  
2~+_T  
,KF>PoySA  
}zi:nSpON  
编入某中帐项下to pass to the account of||to place to the account of w+bQpIPM  
*4Cq,o`o>  
RuDn1h#u{  
2xH
9O{  
寄出清算书to send in an account||to send in render an account ZKyK#\v<  
Q+E%"`3V4l  
Fn*clx<  
,9gyHQ~  
支票薄cheque book i Iu  
A.m#wY8  
g?!vRid@S  
P&C,EE$  
支票陈票人cheque drawer zr%lBHuW  
a0OH  
 B\1F  
*yOpMxE  
持票人cheque holder =YkJS%)M)  
a02;Zl  
)s(J8J[b*L  
g,U~
3#   
不记名支票cheque to bearer||bearer cheque P0,) Gw  
i /R8Gb  
Qfr%BQV  
b5_(Fv  
记名支票||认人支票cheque to order :;\>jxA  
\[oU7r}?/V  
!EuU @+  
iPX6r4-  
到期支票antedated cheque \k_0wt2x1  
I{AteL  
Ath^UKO"  
1tU}}l  
未到期支票postdated cheque g nJe!E  
A"FlH:
Pn  
8P.UB{QNe  
T (]  
保付支票certified cheque :ak D
 
lG,/tMy  
'Cs D[<  
fw,ruROqD  
未获兑现支票，退票returned cheque 'm9f:iTr  
kVE% "  
*`[dC,+`.  
$/5<f<%u&)  
横线支票crossed cheque u}hQF$a"  
1ux~d P  
l j*ELy  
dHc38zp  
普通横线general crossing K-F@OSK'  
f~-81ctu  
_;",7bT80  
$8h
^R#  
特别横线special crossing +,<\LIP
  
R4GmUCKB=  
$Z(fPKRN/  
Oi+(`  
空白支票blank cheque @gc lks/M  
rMAH YH9  
L{(\k$>'  
HByk 1  
失效支票，过期支票stale cheque IE!fNuR4  
iD ,iv  
j|!.K|9B  
cy8+
@77  
普通支票open cheque cGiS[-g  
6z@OGExmd#  
rRyBGEj  
4a]m=]Hm  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount uZ][#[u  
:L<$O7  
8`}(N^=}  
|4//%Ll/  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (lF;c <69  
c0jdZ#H  
xevG) m  
*F/uAI^)  
支票换现金||兑现to cash a cheque |E$Jt-'  
k.? aq  
z)"7qqA  
8$a4[s  
清理票款to clear a cheque gv$6\1  
9{@#tx  
|1J=wp)#  
G%~=hEK0  
保证兑现to certify a cheque R< @o]p  
]X~;?>#:p  
Icf 4OAx  
J,;[n*s  
填写支票数额to fill up a cheque 3?I^D /K^  
(UmoG  
%:^,7 .H@  
"GoNTM5h
 
支票上划线to cross a cheque xExy?5H7  
JG&`l{c9  
'SF+P)Kmz  
?z0f5<dL  
开发支票to make out a cheque Ao)hb4ex  
3nv7Uz  
.{ ^4I  
']^e,9=Q  
签发支票，开立支票to draw a cheque||to issue a cheque cAJK FuX"  
8>a/x,  
fU^B 3S6X  
bsVms,&  
透支支票to overdraw a cheque -a(f-  
ZxkX\gl91  
6dTq&GZ\  
GXB4&Q!C  
背书支票to endorse a cheque dgPJte%i  
l!e8=QlJ  
EJ
Y[M   
- '+|r]  
请付票款||清付票款to pay a cheque||to honour a cheque Ge$cV}  
0z{S@  
D.xN_NK"  

Lu\
]]m  
支票退票to dishonour a cheque Gx fw!aF~  
ut%t`Y( ]  
)l*H$8  
~LGkc t  
拒付支票to refuse a cheque hKjvD.6]%  
:7%JD.;W  
K6=-Zf  
fEc}c.!5  
拒付支票to stop payment of a cheque -H~g+i*J  
0?l|A1I%  
+kTAOfM  
d_#\^!9  
提示要求付款to present for payment HRi~TZ?\  
=Xzqp,  
(WiA  
|o~<Ti6]  
见票即付持票人payable to bearer g.aNITjP  
Dr6"~5~9w  
I2("p.+R  
=BY)>0?z  
支付指定人payable to order J]ivIQ  
AC3K*)`E  
f]"][!e!,  
pcNVtp'V  
已过期||无效out of date||stale ^ cN-   
*JGm  
ZmO/6_nU?  
||hy+f[A  
请给出票人R/D||refer to drawer D h]+HF  

l)D18  
=wK3\rG  
o*97Nbjn  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4
?M=?K0  
!;lA+O-t  
1YR;dn  
"-XL Y_  
文字与数字不一致words and figures differ n|NI]Qi*  
{@g3AG%  
/MTS>[E  
i:OD)l  
支票 xXH%7%W'f  
%Z&[wU~  
时间已过account closed 4nkH0dJQ  
7^Uv1ezDR  
y% uUA]c*m  
UY j  
更改处应加盖印章alterations require initials MdU_zY(c  
a}#[mw@m=  
oe`oUnN  
:Y
y+%  
VJD$nh #M5  
nXK"BYe  
时间已过effects not cleared eOy{]<l3  
GB\.msls  
/MsX w/],  
]eb9Fq:N7  
停止付款payment stopped @z$V(}(O^  
N<Rb<p
%  
Rg<y8~|'}  
Kr=DoQ."d8  
支票毁损cheque mutilated v[CX-CBZ ?  
ujB:G0'r  
Um;ReJ8z  
QV+('  
汇款||寄钱to remit||to send money Ts0.Ck  
T_6,o[b8  
RmO-".$yt  
z1f~:AdL  
寄票供取款||支票支付to send a cheque for payment `>rdn*B  
{~16j"  
go6Hb>  
Gw!jYnU  
寄款人a remitter ?YXl.yj  
x*i5g`jx  
!fwLC"QC  
s?=f,I  
收款人a remittee ,V)yOLApVj  
RK/SeS  
: i3-7k  
dSsMa3X[n  
国外汇票foreign Bill :CSys62
 
"Fc
A:7+  
.zlUN0oe  
XIJ>\ RF  
国内汇票inland Bill ]5x N^7_!j  
X)fj&  
-DX|[70  
 p(Y'fd}  
跟单汇票documentary bill mY(~94{d  
p4<&NMG  
fcr\XCG7U  
fbNVmjb$)  
空头汇票accommodation bill ,":ADO-  
oQ8W0`bZa  
vwZ2kk!|i  
U;;vNzcn
 
原始汇票original bill M,e_=aq  
Wxb/|?,  
.cQwj L  
O9p8x2  
改写||换新票据renewed bill }OI;M^5L  
_R]la&^2F\  
p[hA?dXn  
m$*dPje  
即期汇票sight bill||bill on demand B2 Tp; )  
E$4\Yc)(AL  
>LFhu6T  
rh${pHl  
…days after date||…days after date…日后付款 d;:+Xd `  
D"bLJj/!  
MJ8z"SKnV  
6Ei>VcN4a  
…months after date||…months after date…月后付款 ^&h|HO-5  
 -"\z|OQ  
t 4{{5U'\  
JDD(e_dw  
见票后…日付款…days after sight||…days sight ]|Vm*zO  
_Wk!d3bsx  
;?yd;GOt)  
6@ET3v  
见票后…月付款…months after sight||…months sight :I+%v  
KF
LIO>hE  
7zgU>$i  
'?v.O}  
同组票据set of bills 1;4TA}'H  
:a0qm.EN  
K {!eHTU  
(VWTYG7  
单张汇票sola of exchange||sole of exchange gUy >I(  
(JL{X`gs#  
 Sl  
i0L)hkV  
远期汇票usance bill||bill at usance :p=IZY  
`Q,moz  
#Ji&.T^U/  
4Xe3PdE  
长期汇票long bill FlrLXTx0  
O6YYOmt3  
(Y)$+9  
qI) Yzc/  
短期汇票short bill v5;c}n  
&
xj?MgdNL  
bv4lgRE6Y  
P,j)m\|  
逾期汇票overdue bill =eDVgOZ)  
]}w~fjq  
k,0JW=Vh>|  
Mf<Pms\F  
宽限日期days of grace H`9E_[  
bs kG!w  
?Sh]m/WZd[  
\.POb5]p0  
电汇telegraphic transfer （T.T） K`M8[ %S  
{}s7q|$  
|/
Ggsfmby  
("}
TW-r~  
邮汇postal order||postal note （Am.）||post office order||money order  Z yu4!  
(caxl^=  
dTB^6>H  
Vge9AH:op  
本票promissory note （P/N） Elom_   
l7ZqkGG]  
`&LPqb  
>j4;{r+eQw  
押汇负责书||押汇保证书letter of hypothecation Y#=0C*FS  
.Qyq*6T3&  
4@u*#Bp`|  
lSPQXu*[  
副保||抵押品||付属担保物collateral security Xa
t>d>nJ]  
>KNiMW^V  
Ovq-rI{  
Z]@my,+Z;  
担保书trust receipt||letter of indemnity "@xI  
5*/~) wN\U  
&u&/t?  
`k+ci7;  
承兑||认付acceptance J2f}{!b+I  
Eh^c4x  
?xWO>#/  
Rp^kD ,*  
单张承兑general acceptance H{x'I@+  
w<!F& kQB  
}R=n!Y$F  
_/;vsQB  
有条件承兑qualified acceptance 66(|3DX  
*P7 H=Yf&  
5/F1|N4  
C< 3`]l  
附条件认付conditional acceptance 4@AY~"dq  
<U%4$83$  
A(V,qw8  
QbjO*:c4  
部分认付partial acceptance   (u-K^xC