[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。   R.H\b!  
会计报表statement of account En9]x"_  
cIvYfgIo9  
YC&jKx.>  
B21AcE  
往来帐目account current r ?nV Sb|[  
6b]d|  
C9U{ ^  
G>,nZ/,A{  
现在往来帐||存款额current accout qH Ga  
BZ+ mO  
r!$NZ2I  
7~ese+\smG  
销货帐account sales Rca Os  
1Bk*G>CX9(  
5o| !f  
!mxh]x<e  
共同计算帐项joint account 0r-lb[n8i  
U `9\P2D`/  
};m7FO  
pOVghllO  
未决帐项outstanding account '}+X,Usm  
s`iNbW="  
[du>ff  
!@Sf>DM"  
贷方帐项credit account||creditor account DV[ Jbl:)  
<,pLW~2-"  
reM  
PyT}}UKj:  
借方帐项debit account||debtor account Xc2B2c  
qi SEnRG.  
K-EI?6`xM  
,AbKxT f2  
应付帐||应付未付帐account payable ^?
X^+  
6l\UNG7  
5Vqmv<F;$Z  
vYSetAdv  
应收帐||应收未收帐account receivable @CaD8%j{  
`, -
hG  
Iwt2}E(e  
*lerPY3 q  
新交易||新帐new account 'hlB;z|T  
o;VkoYV  
&Ev]x2YC  
Vr-3M+l=O  
未决帐||老帐old account QK?2E  
7c
29Ua~[  
^KZAYB9C  
Sf Z=%6b7  
现金帐cash account EK8
E  
2[LX\  
GIC"-l1\  
?BDlB0jxzi  
流水帐running account d
7gH3 l  
/h7>Z9T  
sw$R2K{y  
%%as>}.  
暂记帐||未定帐suspense account @7Rt4} g  
%89"A'g  
z[5Y Z~}*  
V<HOSB7  
过期帐||延滞帐overdue account||pastdue account %;<k(5bhGJ  
B;z>Dd,Y_x  
Ui n k  
d(X\B{  
杂项帐户sundry account Pe$^Mo.q  
} T/}0W]0  
dThn?  
$_ix6z  
详细帐单||明细表detail account
*h*j%  
~jp!"f  
G>=9 gSLM  
W(&Go'9e"  
呆帐bad account FI?gT  
]^
*_F  
A
;fB6  
mh A~eJ  
会计项目title of account L9{mYA]q  
yD3bl%uZ
 
a%Z4_ToLZ  
`W"a!,s2  
会计薄||帐薄account-book BaWQ<T8p8  
]k'#g Z$  
R<n8M"B  
zj~nnfoys  
营业报告书||损益计算表account of budiness||business report MiSja#"+A  
m4Phn~>Gg  
g[#k.CuP  
7oZ@<QP'  
借贷细帐||交验帐account rendered saGRP}7?  
-Q<z1vz  
0Y5LDP  
gt =j5  
明细帐account stated TJHN/Z/  
<X:Ud&\  
g(-;_j!=  
6Gs{nFw  
与…银行开立一户头to open an account with Y%78>-2L  
B;xZ%M]  
H!unIy|  
tt+>8rxF:;  
与…银行建立交易to keep account with 42b.7E  
Y brx %  
5z1\#" B[  
cJxW;WI!,  
继续记帐to keep account e1^fUOS  
BCBEX&0hk{  
0n4g$JK7  
FX%t  
与…有交易to have an account with ~hS3*\^~M  
~A^E  
Wyy^gJ l  
u|(Ux~O  
作成会计帐||有往来帐项to make out an account with J+{Ou rWt  
SV
$nyV  
1pd 9s8CA  
_REqT  
清算||清理债务to make up an account <e;jWK  
8 ne/=N|,  
Oq*n9V  
A5sf  
清洁帐目||与…停止交易to close ones account with xLA~1ZSVJw  
j_!bT!8  
*,"jF!C&[  
|:./hdcad  
结帐to close an account ^  Xm/  
fx<FIj7  
J4YT)-  
MMMqG`Px  
清理未付款to ask an account||to demand an account 3Bejp+xX  
k) "ao2iXL  
y&1%1 #8F  
2Oyy`k  
结清差额to balance the account with #X#8ynt  
2$M,*Dnr  
/r276Q  
`q%U{IR  
清算to settle an account||to liquidate an account||to square an account }x]&L/  
gXLCRn!iR  
3FFaEl  
ERF,tLa!  
审查帐目||监查帐目to audit an account #S%4?  
y
B.G
=90  
B1E$v(P3M  
cC' ~  
检查帐目to examine an account #;`Oj  
:-)GNf yGz  
H#+\nT2m  
(
4~X}:  
转入A的帐户to charge the amount to As account
Nu@5 kwH  
u+m4!`  
PkTfJQP8  
}<=3W5+  
以计帐方式付款to pay on account ~F;CE"3A  
cQX:%Ix=  
Dv@PAnk3C  
e8oKn&  
代理某人||为某人on ones account||on account of one .l
\r9I(  
k=?^){[We  

EJ`Q8uz  
t)} \9^Uo  
为自己计算||独立帐目on ones own account rIVvO  
6a*83G,k  
H8&p<=  
vs+QbI6>-  
由某人收益并负风险on ones account and risk||for ones account and risk j9:/RJS  
z$|;-u|  
l
l%G!VR  
Rv<L#!; t  
由某人负担for ones account||for account of one ]KWK}Zyi  
l xe`u}[  
LKx`v90p  
xI?0N<'.*q  
按某人指示||列入某人帐户by order and for account of one B!}BM}r  
`a >?UUT4  
/g@^H/DO  
}#6xFTH  
列入5月份帐目for May account v5T`K=qC  
C',6%6P  
1[SA15h  
o\4CoeG  
编入某中帐项下to pass to the account of||to place to the account of cvfUyp;P  
J=iRul^S  
fag
M7)x  
r+S;B[Vd  
寄出清算书to send in an account||to send in render an account qfYG.~`5  
2JZdw  
uE`r/=4  
BSgTde|3y  
支票薄cheque book ]JdJe6`Mc  
N*_"8LIfi_  
3z3_7XI  
d >|;f  
支票陈票人cheque drawer 9i=B  
g1{/ 5{XI  
w2OsLi Sv  
AbfZ++aJ  
持票人cheque holder NiA4JgM]v  
fx)KNm8Lx  
xE1'&!4O  
/e1(? 20  
不记名支票cheque to bearer||bearer cheque sbnjy"Z%  
I^_NC&m  
0%<+J;'o  
!9]d|8!  
记名支票||认人支票cheque to order ',)7GY/n~  
-V5w]F'  
`/4:I  
YQd:M%$  
到期支票antedated cheque ? ?[g}>  
dv!r.  
S6sq#kcH  
o
pp!0:jS*  
未到期支票postdated cheque E\M-k\cSj  
$1Z6\G O  
A@$kLex  
kOjf #@c  
保付支票certified cheque UyiJU~r1  
->gZ)?Fqy  
gU;&$  
5 1dSFr<#  
未获兑现支票，退票returned cheque ,_ .v_
  
pC( sS0J  

`A)"%~
  
wK!~tYxP  
横线支票crossed cheque zT#`qCbT'J  
vH[Pb#f-  
4kl Ao$  
)9L/sKz  
普通横线general crossing lzhqcL"  
73F5d/n  
j0mM>X HB  
z|N3G E(.@  
特别横线special crossing l]6%lud8_  
-VT+O+9_A  
Vf $Dnu@}z  

)rm4cW_  
空白支票blank cheque ~*.-  
rs;r $  
u2iXJmM*  
6b=q-0yj  
失效支票，过期支票stale cheque /+|#^:@  
1G^#q,%X_v  
M(Zc^P}N  
@xAfZb2E  
普通支票open cheque e0HfP v_  
HM9fjl[  
SA"8!soY3  

A1i!F?X  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V 9;[M;  
@It>*B yB.  
p/GVTf  
6'-As=iw  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +-$Ko fnM  
DN] v_u+}  
~O6\6$3b5E  
W!L+(!&H  
支票换现金||兑现to cash a cheque H17-/|-;0!  
* ?Jz2[B  
/)3Lnn
{W  
#UP~iHbt\  
清理票款to clear a cheque %;"@Ah  
]9 w76Z  
a;AzY'R  
&qM[g9  
保证兑现to certify a cheque , X{>  
/j2H A^GT  
2f~($}+*  
h*i9 m o  
填写支票数额to fill up a cheque jeUUa-zR3  
mN_Z7n;^eh  
+-?/e-z")  
.ic:`1  
支票上划线to cross a cheque r(A.<`\   
4=8QZf0\  
/8'S1!zc  
/0MDISQy9  
开发支票to make out a cheque {R6HG{"IS6  
|I;$M;'r&  
RO(TvZ0pE  
"Zv~QwC  
签发支票，开立支票to draw a cheque||to issue a cheque TI|/u$SJ<Z  
Ah69 _>N`S  
#U mF-c  
*iA4:EIP  
透支支票to overdraw a cheque c]k*}W3T  
SkQswH  
r=.A'"Kf  
J9~i%hzr  
背书支票to endorse a cheque 8jlL
UG:g  
Wi.5Y{  
k(VB+k"3  
s@
4nWe  
请付票款||清付票款to pay a cheque||to honour a cheque >o,^b\  
bpAv1udX-W  
gY-5_Ab  
O*6n$dUj3  
支票退票to dishonour a cheque 2S[-$9  
$g9**b@  
5K%SL1N  
_*M42<wcO  
拒付支票to refuse a cheque Cizvw'XDV  
Lo.rvt  
72uz<i!&$  
Fh|#u:n  
拒付支票to stop payment of a cheque K6JVg$  
@D^^
_1~  
CK+d!Eg  
y m,H@~  
提示要求付款to present for payment 75T_Dx(H  
Z6C=T;w  
z+}QZ>  
y;cUl, :v  
见票即付持票人payable to bearer UB`ToE|Ii  
3\O |ii  
r;>+)**@vl  
f>o,N{|  
支付指定人payable to order RprKm'b8x`  
Xl7aGlH  
] W y)  
%.v{N6  
已过期||无效out of date||stale @H b'8F  
P;[OWSR[d  
620%Z*   
s'aip5P  
请给出票人R/D||refer to drawer #t8{R~y"gv  
Gl %3XdU  
Qhi '')Q  
moj]j`P5a  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g>0XxjP4  
[S]S^ej*8  
O%~jop7#6  
|'ln?D:&  
文字与数字不一致words and figures differ `nXVE+E@  
AmPMY:1i"  
@oF$LMD  
\6?A!w~6  
支票 F;ZSzWq  
b !@Sn/  
时间已过account closed N/
$`:8"  
<:/&&@2  
ZoB*0H-  
m"\:o  
更改处应加盖印章alterations require initials 1axQ)},o@p  
,B(7\  
5AS[\CB4  
ev0oO+u  
jr7C}B-Fb^  
.roqEasu8  
时间已过effects not cleared /){
KOCBl;  
UtB6V)YI  
|{*}|  
OH^N" L  
停止付款payment stopped jN-vY<?h]  
U-k+9f 0  
f'Iz G.R  
Q-Ux<#
  
支票毁损cheque mutilated &Cim!I  
93+"D`  
$WYbm}j  
fJ\sguZ  
汇款||寄钱to remit||to send money R+q"_90_  
oRKEJNps  
v%k9M{  
JXG"M# {  
寄票供取款||支票支付to send a cheque for payment hmx= 35  
&R|/t:DN  
^JZ^>E~  
S-31-Zjw  
寄款人a remitter >&g}7d
%  
G$'jEa<:u  
SvN9aD1  
+_v$!@L8  
收款人a remittee W3vi@kb]  
Q9d`z
R]  
>{eCh$L  
}pk#!
N  
国外汇票foreign Bill }>^Q'BW;65  
9jN)I(^D6  
AM"Nn L"  
mS#zraJn5  
国内汇票inland Bill lnovykR  
n .!Ym X4  
|9"p|6G?B  
Zh5RwQNE~  
跟单汇票documentary bill fP3_d  
+jg9$e"  
{QBB^px  
:Ih|en^w  
空头汇票accommodation bill A^ _a3$,0  
Tu{ h<Zy  
h2ZkCML  
mr m^e9*Z  
原始汇票original bill DjU9 uZT  
U.AjYez  

2<&B
w2  
1h*)@  
改写||换新票据renewed bill 2([2Pb3<"  
r1ws1 rr=  
S$f6a'  
h/x
0]@M&  
即期汇票sight bill||bill on demand *A}cL  
P5lqSA{6  
iv phlw  
t9& cE:n  
…days after date||…days after date…日后付款 8 #ndFpu  
6"c1;P!4   
'(f/~"9B  
< RCLI|  
…months after date||…months after date…月后付款 K" <PGOF  
*lef=:&,,  
axHK_1N{  
h._nK\  
见票后…日付款…days after sight||…days sight |F.)zC5{  
Ku&!?
m@C  
[4fU+D2\d  
yq+!czlZ  
见票后…月付款…months after sight||…months sight [2ax>Yk$  
"cTncL  
e4~>G?rM_  
Y(\T- bI  
同组票据set of bills !*2%"H*  
y9#$O(G  
&z"krM]G  
ZVeaTK4_ t  
单张汇票sola of exchange||sole of exchange /7!""{1\\  
lpH=2l$>?  
 7PR#(ftz  
*9)SmSs  
远期汇票usance bill||bill at usance D>
Gt]s  
T[=S$n-'  
FWH}j0Gj|  
\5Vde%!$Z  
长期汇票long bill JbB}y'c4}=  
[m+iQVk'  
.1 %T W)  
ogFKUD*h&>  
短期汇票short bill jGrN\D?h  
Le"oAA#[  
\7"@RHcihB  
^-FRTC  
逾期汇票overdue bill +n}$pM|NKU  
9w9jpe#  
X7L8h'(@  
L6>pGx  
宽限日期days of grace 6Es? MW=  
1 nvTce  
vzF5xp.  
EQqx+J&!  
电汇telegraphic transfer （T.T） kt4d;4n  
_2btfY1U  
KJE[+R H+z  
]pEV} @7  
邮汇postal order||postal note （Am.）||post office order||money order yfU<
UQ!1  
MxzLK%am  
%AOIKK5  
~x{.jn  
本票promissory note （P/N） p0.|<  
&rDM<pO #-  
ND<!4!R^  
\:> Wpqw  
押汇负责书||押汇保证书letter of hypothecation 7FN<iI&7\  
P,ua<B}L  
"^I mb,  

k`".  
副保||抵押品||付属担保物collateral security PX|=(:(k  
+!f=jg06  
\,!QJp4  
xoB},Xl$D  
担保书trust receipt||letter of indemnity ?=GXqbS"  
7?OH,^  
+l^LlqA  
>hY" 3  
承兑||认付acceptance BQ^H? jo  
A?G IBjs  
C8a*Q"  
U $Qv>7  
单张承兑general acceptance p2PY@d}}.  
k7tYa;C  
T^Ab!O  
LtT\z<bAI  
有条件承兑qualified acceptance
o`khz{SU:  
Oo?,f
w  
}0,>2TTDN  
!h&g7do]Z  
附条件认付conditional acceptance 2tayP@$  
K!D o8|  

<"o"z2  
X\p,%hk \  
部分认付partial acceptance   5=(c%