[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。   Y:O|6%00Y  
会计报表statement of account 9xz@2b@  
f3G:J<cL  
gBhX=2%  
dWiNe!oY2  
往来帐目account current w^ z ftm  
/7\q#qIm:  
;YY<KuT  
i6k6l%  
现在往来帐||存款额current accout He'VqUw_  
Z8 1;Y=(  
)Cj1VjAg  
\P+^BG!  
销货帐account sales 1!G}* 38;  
wU!-sf;]y  
B-w`mcqp$  
()Kaxcs?+  
共同计算帐项joint account Z;a)P.l.>  
,M? 8s2?  
9uWg4U  
"Y
L^j~A  
未决帐项outstanding account G4:\6fu  
4GF3.?3  
/"st sF  
"GZ}+K*GG  
贷方帐项credit account||creditor account ],0I`!\  
OYt_i'Q  
K/Yeh<_&  
hx&fV#m  
借方帐项debit account||debtor account j>;1jzr2}  
Xwo+iZ(a  
.6$=]hdAp  
X41Qkf
{  
应付帐||应付未付帐account payable yH-&o,  
 0LL65[  
\ [OB.  
+`gU{e,p  
应收帐||应收未收帐account receivable WvT H+  
pXlqE,  
R[l`# I  
0Yq_B
+IC  
新交易||新帐new account *5oQZ".vA*  
mMXDzAllB  
C^,baCX  
#tHYCSr]  
未决帐||老帐old account h%u!UHA  
0lniu=xmQ-  
qF$y p>|#  
AEn kx!o  
现金帐cash account e8dZR3JL  
;`pIq-=  
F%$q]J[  
;}f {o^]'  
流水帐running account k"gm;,`  
]U'zy+  
am3.Dt2\  
4Ol1 T(J#  
暂记帐||未定帐suspense account 3=oxT6"k  
bcwb'D\a  
r vq{Dfo=  
m%})H"5  
过期帐||延滞帐overdue account||pastdue account Tim/7*vx  
PPV T2;9  
l lcq~*zz  
$PRd'Y dL/  
杂项帐户sundry account rp<
~=X  
D`[@7$t  
>6&Rytcc]  
(D?4*9=  
详细帐单||明细表detail account `u_MdB}<x;  
Y
KU|D32  
5655)u.N8  

v v2[t  
呆帐bad account BjPU@rS.U  
,.2qh|Ol  
lx5.50mI  
Ws2?sn#x  
会计项目title of account =&k[qqxg  
P8h|2
,c%  
fW=<bf  
4zhh**]B  
会计薄||帐薄account-book E>-I |X"L1  
t+F_/_"B  
J9tV|
0  
NpM;vO  
营业报告书||损益计算表account of budiness||business report A =Z$H2  
?RsPAL  
XPdqE`w=$p  
QX}J
Q<8  
借贷细帐||交验帐account rendered p`\>GWuT!  
xH` VX-X3  
/DHV-L  
[OOQ0c~  
明细帐account stated ep},~tPZn  
*PFQ  
AZik:C"Q  
guf&V}&  
与…银行开立一户头to open an account with J[uH@3v  
S?JGg.)  
f>Ua7!b  
V'dw=W17V  
与…银行建立交易to keep account with {0+WVZ4u  
Q;z!]hjBM  
uJ0'`Q?6R9  
tcl9:2/^]  
继续记帐to keep account 6!itr"  
"WtYqXyd  
T+RC#&>  
'`<Fys&:  
与…有交易to have an account with :Sd`4
"AA  
0:I<TJ~P  
P'}B5I~  
\I}EWI  
作成会计帐||有往来帐项to make out an account with mqsAYzG  
,H.5TQ#  
]n"RPktx  
!'[?cE
og  
清算||清理债务to make up an account O/#uQn}  
%;u"2L0@  
] `q]n  
'xnI Nu  
清洁帐目||与…停止交易to close ones account with v{"yrC  
:Hr Fbq  
#l- 0$  
T fI OS]  
结帐to close an account za 7+xF  
[.Fq l+  
Np$&8v+en  
[YODyf}M>\  
清理未付款to ask an account||to demand an account KkpbZ7\@  
Eld[z{n"  
PrfG  
`s UY$Q  
结清差额to balance the account with ]s )Y ">6  
f2M*]{N  
L$);50E  
id8QagJ  
清算to settle an account||to liquidate an account||to square an account ;&}z L.!jo  
:HY =^$\  
'PFjZGaKR  
,#GB  
审查帐目||监查帐目to audit an account ]&D=*:c  
|s
Fd5X  
ns \I Y<Yo  
)Qe]!$tqfD  
检查帐目to examine an account o37oRv]  
/#@tv~Z^  
$$o(  
0QfDgDX  
转入A的帐户to charge the amount to As account H%rNQxA2 +  
L%\Wt1\[  
kFmtE dhsc  
8qw{ e`c  
以计帐方式付款to pay on account c[ 0`8s!  
(^g XO  
BV7P_!vt  
5=#d#dDc  
代理某人||为某人on ones account||on account of one I"3C/ pU2  
VMJaL}J]  
-oUNK}>  
3)?WSOsL:  
为自己计算||独立帐目on ones own account +O9x8OPHW  
{~Jk(c~I  
Qyx~={.C~  
tH *|  
由某人收益并负风险on ones account and risk||for ones account and risk #wRhR>6  
x@bqPZ t  
_JNYvngm  
#Cu$y8~as  
由某人负担for ones account||for account of one qS!N\p~>  
U{[YCs fk  
h:?q d  
tAJ}36aG  
按某人指示||列入某人帐户by order and for account of one \>lA2^Ef  
wJq$yqos{  
tQNrDp+  
rrj.]^E_~  
列入5月份帐目for May account Mb\(52`)Q  
Dg0rVV6c  
/JC1o&z_T  
?fq!BV  
编入某中帐项下to pass to the account of||to place to the account of W,CAg7:*  
/w5*R5B{  
C|3Xz[k{  
"Z,T%]  
寄出清算书to send in an account||to send in render an account )mBYW}} T  
AgSAjBP  
mR XRuK  
7t
<MHdw  
支票薄cheque book 3rMJC\ h  
Ny/eYF#  
g.hYhg'KUh  
p?ccBq
  
支票陈票人cheque drawer KZZY9  
w "dKOdY  
'plUs<A  
NjEi.]L*fX  
持票人cheque holder ug ;Xoh5w  
gSw<C+  
Tjrb.+cua  
FG{les+:  
不记名支票cheque to bearer||bearer cheque WfG +_iP?  
C<(oaeQY  
7/QK"0  
E JuTv%Y8  
记名支票||认人支票cheque to order 5BXku=M  
BYM6cp+S  
_[ Imwu}  
$,, PF/N8c  
到期支票antedated cheque & b5(Su  
-XV+F@`Md  
m<>BxX  
,z/aT6M?H  
未到期支票postdated cheque 0D@$  
;xzaW4(3  
]2)A/fOW  
Bz-jy.  
保付支票certified cheque |M5#jVXj  
g:JSy  
[NO4Wzc  
;2&"
 
未获兑现支票，退票returned cheque N\|z{vn  
G(#t,}S}@  
&5b3k[K"  
GVnDN~[  
横线支票crossed cheque b-  t  
~:T@SrVI  
?%Nh4+3N>  
sV%DX5@  
普通横线general crossing (M$>*O3SR  
o|z@h][(l(  
k
"&o)*d  
Hh=fv~X  
特别横线special crossing UiH7  
DWKQ>X6  
;;+AdN5  
.aY$-Y<  
空白支票blank cheque KU` *LB:  
?=&S?p)-<  
Uz!3){E  
<O'U-. Gc  
失效支票，过期支票stale cheque j;coPehB  

qNj?Rwc  
eZT8gKbjJ)  
;
n(f?RO3X  
普通支票open cheque a,RCK~GR  
z6E =%-`  
8ex;g^e  
N?vb^?  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7<WS@-2I#  
bGeIb-|(  
")uKDq  
C&w0HoF  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \/3(>g?4  
kpn|C 9r  
2n@`Og_0  
ktTP~7UVi  
支票换现金||兑现to cash a cheque m#RJRuZ|2V  
r]p3D Q  
W$zRUG-  
 J3 Q_  
清理票款to clear a cheque #4$YQ  
BkXv4|UE
 
lF}@@e)N  
nahq O|~  
保证兑现to certify a cheque 3qe`#j  
*2a"2o  
~-7/9$ay5  
!s=$UC  
填写支票数额to fill up a cheque nA,=g'7S  
&]n }fq  
Ie^Ed`  
n~yKq"^  
支票上划线to cross a cheque Nz`8)
Le  
KUZi3\p9W>  
q\o#<'F1J  
z U[pn)pe  
开发支票to make out a cheque WkA47+DsV  
?Xypn#OPt  
F7JO/U^oU  
]o
uoRlb/  
签发支票，开立支票to draw a cheque||to issue a cheque [y`Gp#  
m6e(Xk,)  
xQvI$vP  
; D
<k  
透支支票to overdraw a cheque ESV./~K  
G^)]FwTs  
$mM"C+dD  
/8qR7Z^HZ  
背书支票to endorse a cheque -1Li&K7  
(]'wQ4iQ  
&EV%g6  
|9S8sfw  
请付票款||清付票款to pay a cheque||to honour a cheque Q*#Lr4cm{  
)m7%cyfC  
\ UK }
B  
j.Uy>ol  
支票退票to dishonour a cheque I20~bW  
ivo><"Y(r  
X2Ak  
*x2!N$b  
拒付支票to refuse a cheque BGibBF^  
cF15Mm
2  
LD[\eJ_  
y+iRZ%V^  
拒付支票to stop payment of a cheque )b1hF  
np^&cY]  
yP$esDP  
e5bXgmyil  
提示要求付款to present for payment }~@/r5 Zl  
ZUHW*U.  
30^q_|l:]  
m=9 b/Nr4  
见票即付持票人payable to bearer rwj+N%N  
),N,!15j,  
q("XS  
N/0aO^"V  
支付指定人payable to order 2Ty]s~  
]}/Rl}_  
O"~[njwkE  
L-?ty@-i  
已过期||无效out of date||stale =p.avAuSn  
Q|o$^D,  
||X3g"2W9  
JR`$t~0t  
请给出票人R/D||refer to drawer ~F-knEvL  
.S, E=  
kNWT
M%u9  
Gz{%Z$A~o  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A;rk4)lij  
I=&i &6v8G  
m@kLZimD  
ddN(L`nd  
文字与数字不一致words and figures differ )=GPhC/sw  
Y(6evo&IR  
$rW(*#C  
~vDa2D<9%  
支票 }6a}8EyFP  
] hK}ASC  
时间已过account closed 0^>,  
-51LF=(!L  
B\R X  
8zeeC eIU  
更改处应加盖印章alterations require initials ^*fD  
(^i
F)z  
tUH?N/qn  
rGNa[1{kRs  
7Q|<6210  
^dLu#,;  
时间已过effects not cleared AmIW
$(Ce  
%]7 6u7b/  
OcV,pJ  
$$ *tK8#  
停止付款payment stopped }y*D(`  
5B)&;[  
%bTuE' `b  
B0|W
  
支票毁损cheque mutilated "[7-1}l  
99*k&mb  
TOG4=y-N  
,*W~M&n"m  
汇款||寄钱to remit||to send money 'A5T$JV.r4  
BhDg\oxZ  
F<{,W-my `  
M`al~9  
寄票供取款||支票支付to send a cheque for payment :qxWANUa  
5FJLDT2Lg  
',g%L_8Sq  

pnSKIn  
寄款人a remitter OR6vA5J  
^BLO}9A{P  
nxV!mh_  
6oLOA}q   
收款人a remittee .n8O 3V  
7~+Fec`Ut*  
dQSO8Jf  
/7"V~c6  
国外汇票foreign Bill b?OA|JqX  
Gn4b*Y&M]3  
4GI3|{  
l4i51S"  
国内汇票inland Bill IrZ\;!NK  
'8zd]U  
wbF`wi?  
ZqrS]i@$  
跟单汇票documentary bill ]/Nt  
_+9i  
9d|8c > I  
bL* b>R[x  
空头汇票accommodation bill x[};x;[ZE  
QAx9W%  
dakHH @Q  
c-JXWNz  
原始汇票original bill V0{#q/q  
OEl;R7aOB&  
m%u`#67oK  
>b"@{MZ@t  
改写||换新票据renewed bill Wjq9f;  
;"IWm<]h;-  
Hy:x.'i  
`q]' ^EzJ  
即期汇票sight bill||bill on demand oy jkk  
`:7r5}(^  
3<<wHK;)  
X=-=z5  
…days after date||…days after date…日后付款 X%s5D&gr  
@1'OuX^  
l=9D!64  
){P`-ZF  
…months after date||…months after date…月后付款 5P<1I7d  
9;XbyA]  
:I7qw0?  
i_m&qy<v  
见票后…日付款…days after sight||…days sight r6\g#}  
 ,d/$!Yf  
?;](;n#lU  
JdI*@b2k[  
见票后…月付款…months after sight||…months sight <<S4l~"o  
z =H?@z  
**__&Xp1  
)MIw/  
同组票据set of bills 'X+aYF}Ye  
}N-UlL(  
0_je@p+$  
SE(<(w  
单张汇票sola of exchange||sole of exchange i| cA)  
n1|]ji[c  
}P%gwgPK  
U7f paxc-  
远期汇票usance bill||bill at usance FEhBhv|m  
<5KoK!H  
chD7^&5]  
jo"+_)]  
长期汇票long bill Bi fI.2|  
NM9ViYm>P  
U[;ECw@  
!-qk1+<h  
短期汇票short bill PJKY$s.  
B> i^w1  
Us "G X_  
@.cord`  
逾期汇票overdue bill b*|?7  
o+OX^F0  
%O%;\t  
|af<2(d  
宽限日期days of grace ; w%g*S  
GPAC0K^p  
^{yb4yQ 0  
_`QMEr?  
电汇telegraphic transfer （T.T） /:A239=+?  
*URY8a`bO  
oKSW:A  
&flcJ`  
邮汇postal order||postal note （Am.）||post office order||money order hHw1<! M  
1:cq\Y  
\K9Y@jnr  
tMf5TiWu@  
本票promissory note （P/N） UlN}SddI9  
p(4Ek"  
&C,]c#-+  
\iEJ9V  
押汇负责书||押汇保证书letter of hypothecation c?xeBC1-  
79Q,XRWh|  
?b^<Tny  
hhjsg?4uL  
副保||抵押品||付属担保物collateral security h*P0;V`UX  
/%?bO-  
ZMyd+C_P2  
QKz2ONV=)  
担保书trust receipt||letter of indemnity cEJ_z(\=hr  
>>J!|  
:i
?c  
TKw>eGe  
承兑||认付acceptance ?aG~E  
&@7|_60  
/e*<-a  
%ULd_ES^  
单张承兑general acceptance DML0paOm5  
84Hm PPt  
. 55aY~We  
_x#r,1V+D  
有条件承兑qualified acceptance ";0-9*I  
H~hAm  
E\}Q9,Z$  
'?fn} V  
附条件认付conditional acceptance yNx"Ey dk`  
MT&q~jx*  
d<;XQ.Wo7  
oDA'}[/  
部分认付partial acceptance   6B?1d /8V