[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。   Jm*wlN [>  
会计报表statement of account QetyuhS~  
|jTRIMj%,_  
rIWQD%Afm  
&^^V*O  
往来帐目account current GA"zO,  
`"qSr%|  
*
T
P>)o  
>Y"Ru#Ju9  
现在往来帐||存款额current accout VPXUy=W  
GC^>oF  
[I5}q
&  
}:hN}*H  
销货帐account sales '@,M 'H{  
~k'SP(6#C  
$~<]G)*Z  
._US8  
共同计算帐项joint account c^EU&q{4  
K0]42K  
jq12,R2+)  
2"!s8x1$  
未决帐项outstanding account jS| 9jg:  
!juh}q&}|  
x
h9Os <  
i5jsM\1j  
贷方帐项credit account||creditor account &Z6s\r%  
,\=,,1_  
:[.**,0R  
Ipyr+7/zJ  
借方帐项debit account||debtor account j)b[7%
 
)lrmP(C*.a  
swLrp 74  
yw+LT,AQ.  
应付帐||应付未付帐account payable bOS; 1~~  
Dt=@OZW  
bE>"DPq  
g!DJW  
应收帐||应收未收帐account receivable ?_nbaFQK3  
}GL@?kAGR5  
HGlQZwf  
20A`]-D  
新交易||新帐new account V(3=j)#  
V3<H8pL  
JBt2R=  
%+HZ4M+hV  
未决帐||老帐old account AS'%Md&I  
/l1OC(hm  
:.aMhyh#*  
?Es(pwJB  
现金帐cash account 4Be'w`Q {  
l~Rd\.O  
X)b@ia'"Wp  
f O,5 u;  
流水帐running account y$[:Kh,  
;{89*e*)  
x>$e*  
_=-B%m  
暂记帐||未定帐suspense account cK.z&y0]  
7m:ZG  
,8G6q_ud  
aI;-NnC  
过期帐||延滞帐overdue account||pastdue account dJ>~  
`i<omZ[aT  
~sT1J|  
qsWy <yL+  
杂项帐户sundry account Yhte&,D"  
LR#BP}\b'  
  D9h  
G& m~W  
详细帐单||明细表detail account s>*xAIx  
0p]v#z}  
f0&%  
ZeLed[J^xJ  
呆帐bad account 4-m6e$p;  
7@ \:l~ {  
^!fY~(=U4  
^B:;uyG]M  
会计项目title of account @;\0cEn>  
}i{A4f`  
BU#3fPl  
h0$Y;=YA  
会计薄||帐薄account-book p(6 sN=  
_\na9T~g  
pX+4B=*  
RqX^$C8M  
营业报告书||损益计算表account of budiness||business report S5V:HRj{?  
dci<Rz`h  
LcZ|A;it  
T'{9!By,P  
借贷细帐||交验帐account rendered dIf y!B"  
2+_a<5l~  
^t:dcY7  
V';l H2  
明细帐account stated jD${ZIv  
Ss%1{s~ok  
[Q+k2J_h  
YS_3Cq  
与…银行开立一户头to open an account with )2_[Ww|.  
bf|ePGW?  
oC-v>&bW  
Uo71C4ev  
与…银行建立交易to keep account with J#t-."f6^  
[dAQrou6P  
]IEZ?+F,  
Vd(n2JMtG  
继续记帐to keep account "Kdn`zN{  
/ywP 0  
kg 8Dn  
-]+pwZ4g  
与…有交易to have an account with z$WLx  
zCuB+r=C  
5VJe6i9;  
iGkysU<wcp  
作成会计帐||有往来帐项to make out an account with 0EF~Ouef  
g/
fpXO\  
] |nW  
1)MDnODJ  
清算||清理债务to make up an account ZP5 !O[Ut  
4(8trD6  
px"H
 
N!Rt040.%  
清洁帐目||与…停止交易to close ones account with l<BV{Gl  
-58q6yA  
BjeD4  
'It8h$^j  
结帐to close an account PO?_i>mA  
;}j(x;
l>t  
oFf9KHorW  
>W;NMcN~  
清理未付款to ask an account||to demand an account ,|B-Nq  
(v%24bv  
BqY_N8l&E  
r`.N?   
结清差额to balance the account with q+y\pdhdO  
7oWMjw\  
kJp~'\b  
-~|{q)!F  
清算to settle an account||to liquidate an account||to square an account !7 dct#4  
JD~;.3$/k  
Z sTtSM\Ac  
(XQuRL<X  
审查帐目||监查帐目to audit an account :#pdyJQ_  
*Ud(HMTe  
qfyZda0d  
IF|6iKCE  
检查帐目to examine an account  7P7OTN  
CMaph  
1XMR7liE  
yGf7k>K'  
转入A的帐户to charge the amount to As account :t{~Mi=T  
b1.*cIv}  
Dz
QBWY] )  
+t+<?M B  
以计帐方式付款to pay on account -juG[zn  
$+! dP{  
*iEtXv  
lGl'A}]#$  
代理某人||为某人on ones account||on account of one hlaN'j <C  
 ir6' \  
`X6J
ZxGyd  
Aw |;C  
为自己计算||独立帐目on ones own account V@G#U[D  
"y,YC M`  
3}0\W.jH  
~,b^f{7`!  
由某人收益并负风险on ones account and risk||for ones account and risk UJ)pae  
DAB9-[y+  
s9;6&{@%wO  
En?V\|,  
由某人负担for ones account||for account of one VThr]$2Y  
2}r=DAe0  
" B#|C'  
hm`=wceK  
按某人指示||列入某人帐户by order and for account of one kI^* '=:  
a/sjW  
CWn\KR  
NQk aW)  
列入5月份帐目for May account N1c=cZ
DV  
B 7C3r9wj  
&X$T "Dp  
3/kT'r  
编入某中帐项下to pass to the account of||to place to the account of QPJ\Iu@D$  
Z<-_Y]4j  
,^UqE{  
`6D?te  
寄出清算书to send in an account||to send in render an account $J`O-"M  
MzJCiX^  
F4
EAC| Y  
H5= kDkb  
支票薄cheque book }02`ve*   
_M&TT]a  
$KiCs]I+  
$YL9 vJV  
支票陈票人cheque drawer ~~tTr$  
,,'jyqD  
\G" S7  
OSgJj MQ  
持票人cheque holder !Zz;;Z  
>cu%Cs=m  
#z*,CU#S9d  
B0fOAP1  
不记名支票cheque to bearer||bearer cheque KA5)]UF`l  
Z*%;;&?  
:Ha/^cC/3  
'cW^S7  
记名支票||认人支票cheque to order =}^NyLE?  
:C~Ar]  
^SdF\uk{?6  
^\\3bW9
}H  
到期支票antedated cheque %tCv-aX4  
Bt+^H6cb  
hi
7_jl6  
kRp]2^}\s\  
未到期支票postdated cheque F"@%7xy  
A
M}R#86  
)r2Y@+.FN  
{Su?*M2y  
保付支票certified cheque b\k]Jx  
I C`3%^  
/WrB>w  
K:PH:e  
未获兑现支票，退票returned cheque DBT4 W/  
gq+SM i=  
O\5%IfB'"  
t&r.Kf9Z\  
横线支票crossed cheque 0 67c/c  
l
& :EKh  
]ss[n.T0*  
:cT)M(o  
普通横线general crossing i]JTKL{\q  
zTz}H*U  
0Y
.z  
*$tXm4 O[  
特别横线special crossing w_9^YO!!  
`+7F H  
SQp|  
H?$dnwR  
空白支票blank cheque %go2tv:|W  
|LHJRP-Z  
U( YAI%O  
pu-HEv}]a|  
失效支票，过期支票stale cheque 1'kO{Ge*p:  
W^(zP/  
iSW2I~PD  
^_7|b[Bt  
普通支票open cheque }K{1Bm@S  
om3 %\  
xQoZ[  
Ox3=1M0  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a)_3r]sv^  
'o AmA=  
]33!obM  
BI'>\hX/V  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges AjzTszByu  
LUOjaX  
(jc@8@Wo.  
T(J'p4  
支票换现金||兑现to cash a cheque '-iE bE  
vygzL U^  
%I1@{>OxG  
{ 3G  
清理票款to clear a cheque s :vNr@TS  
p|>*M\LE#  
~q$]iwwqT  
8-Abg:)  
保证兑现to certify a cheque Q$%apL  
/6x&%G:m#  
CM6% g f3  
6h 0qtXn-  
填写支票数额to fill up a cheque x|H`%Z  
<Ap_#  
Od1\$\4Z  
l;?:}\sI=  
支票上划线to cross a cheque X5
 vMY  
%( CC  
|v&)O)Jg  
1w,_D.1'  
开发支票to make out a cheque TdhfX{nk  
Xp<q`w0I,  
3efOgP=L  
uEPp%&D.+  
签发支票，开立支票to draw a cheque||to issue a cheque i3-5~@M  
&<&tdShI  
c&['T+X  
"?" :  
透支支票to overdraw a cheque ]RVu[k8  
~i,d%a  
T:^.; ZY  
H2 X_WSwm  
背书支票to endorse a cheque \GFqRRn  
2/-m-5A  
xIdb9hm<  
*zrT;jG  
请付票款||清付票款to pay a cheque||to honour a cheque pPReo)  
(zhZ}C,VF  
7HkO:/  
{^]qaQ[5N  
支票退票to dishonour a cheque
RdCGK?s  
(,At5T  
\!ZA#7  
Agcss20
.  
拒付支票to refuse a cheque #MC#K{Xd  
1+%UZK= K  
>,6  
O4rjGTRF  
拒付支票to stop payment of a cheque I4Do$&9 <D  
\f,<\mJ#  
x{H+fq,M  
gS(3m_  
提示要求付款to present for payment #}A"yo  
757&bH|a  
b8!oZ~K
 
~d*Q{v~3  
见票即付持票人payable to bearer F|%PiC,,qO  
G|cjI*  
@&jR^`Y.  
La j/~Ru6  
支付指定人payable to order "8QRYV~Z  
mnTF40l  
Q Xd`P4a  

g;l K34{  
已过期||无效out of date||stale &A:
&2sP8  
GRc)3 2,  
"6,fIsU  
GcM1*)$ 4  
请给出票人R/D||refer to drawer {$S"Sj  
]&D dy&V  
y&\4Wr9m  
f]*;O+8$LN  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d=1\=d/K  
+2[0q% i  
|5>Tf6$(  
|s/)lA:9  
文字与数字不一致words and figures differ =CzGI|pb  
|=5zI6pT  
8UB2 du@?  
nJ2B*(S'v.  
支票 yp~z-aRa  
^"Bhp:o2  
时间已过account closed RFM;?!S  
ru:"c^W:[  
=8_b&4.:&  
^*jwe^  
更改处应加盖印章alterations require initials :1d;jx>  
JCH9~n.  
k;qS1[a  
8{W l  
&n*ga$Q  
CUDA<Fm  
时间已过effects not cleared qt:B]#j@  
!S~)U{SSK  
, S^y>  
V;^-EWNj  
停止付款payment stopped 8B ,S_0!  
gpq ,rOIK  
@de  ZZ  
27}:f?2hbJ  
支票毁损cheque mutilated ESviWCh0Fl  
V 2Xv)  
f0eQq;D$K  
*BxU5)O  
汇款||寄钱to remit||to send money HRT NIx  
42e[OG-  
^/%o I;O{  
qKSR5 #  
寄票供取款||支票支付to send a cheque for payment p$F`9_bZ  
,7$&gx>2&  
q AVypP?J  
\[!{tbK`2  
寄款人a remitter i`YZ;L L  
46M=R-7=  
ke@OG! M/  
^WU[+H ;  
收款人a remittee M*'8$|Z  
Cw^iA U  
4~Q
<LEly  
q'fOlq  
国外汇票foreign Bill Ud"_[JtGM  
o>*`wv  
(]k Q9}8  
@Y,t]  
国内汇票inland Bill PL"=>  
2cu2S"r  
/?BTET  
&R/-~w5  
跟单汇票documentary bill ;7[DFlS\P  
,a WI&ve6  
&n] v  
:bo2H[U+  
空头汇票accommodation bill 4iSN.nxIZ  
o^5UHFxTCB  
S^q^=q0F  
bfUKh%!M  
原始汇票original bill Mg0a i6KD  
bs}SFTL  
TN Z-0  
`?^<r%*F.  
改写||换新票据renewed bill ZHwl9n#m  
'oGMr=gp<&  
zp4@T)  
']Czn._  
即期汇票sight bill||bill on demand Q?.9BM1V  
gdAd7 T  
UQI!/6F  
^-Ks_4   
…days after date||…days after date…日后付款 oGXcu?ft  
FYNUap,A  
w3iX "w  
.$f0!` t  
…months after date||…months after date…月后付款 &~<i" W  
K7$Q.  
hey/#GC*  
*?Oh%.HgF  
见票后…日付款…days after sight||…days sight U_9|ED:  
|Eu#mN  
`
&)  
)-6>!6hZ  
见票后…月付款…months after sight||…months sight
PTpfa*t  
)+)qFGVz  
Dir# [j  
F&k<P>k  
同组票据set of bills Y3V2}  
!!6@r| .  
2#R0Bd  
6DEH|2  
单张汇票sola of exchange||sole of exchange Nog{w  
@Us#c 7/  
< A`srmS?  
wlwgYAD  
远期汇票usance bill||bill at usance -hK^*vJ  
5n::]Q%=D  
GB*^?Ii  
gYpFF=7j<@  
长期汇票long bill W$}2 $}r0U  
ZSwhI@|  
gxDyCL$h3  
3!KyO)8  
短期汇票short bill HT_nxe`E  
r-hb]!t  
T[ zEAj  
E0A[{UA   
逾期汇票overdue bill O/l/$pe  
YRaF@?^Gn  
[ 7{cf`C  
?+]   
宽限日期days of grace Z4k'c+  
Mf9x=K9  
o3'Za'N.  
j3o?B  
电汇telegraphic transfer （T.T） PTF|"^k+   
|i(@1 l  
L>`inrpz=w  
:9|CpC`.  
邮汇postal order||postal note （Am.）||post office order||money order  o^d  
BS?rKtdm(  
Q-e(>=Gv_  
fHF*#  
本票promissory note （P/N） 9 b&HqkXX  
~. 5[  
s8*Q@0  
>)F)@KAuN4  
押汇负责书||押汇保证书letter of hypothecation O2~Q(q'   
\NL*$SnxP  
@i>4 k  
YB9)v5Nz(  
副保||抵押品||付属担保物collateral security 
{>yy 3(N  
ATD4%|a9h  
|Mnc0Fgvy,  
T\TKgO=)  
担保书trust receipt||letter of indemnity na|23
jz4  
JPe<qf-  
p+F>+OQ*  
"2 qivJ  
承兑||认付acceptance a;G
>56iw  
kznm$2 b  
&*qAB)**  
xQs._YY  
单张承兑general acceptance :W[d&e  
XTq+  9  
z|m-nIM  
j-/F*P
 
有条件承兑qualified acceptance j[$+hh3:  
nhB.>ReAi  
rVb61$  
`G>BvS5h  
附条件认付conditional acceptance UmP\;
 
sWMY Lo  
&bwI7cO  
9t{Iv({6p  
部分认付partial acceptance   `_.(qg