[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。   2vB,{/GXP  
会计报表statement of account .e5@9G.jb  
_&q&ID  
.$d:c61X  
[7x;H  
往来帐目account current #p;<X|Hc}8  
8hy1yt6t4~  
aBQ--Sz  
^"4?Q  
现在往来帐||存款额current accout RF6]_-  
IeChz d  
%#4;'\'5  
wp8-(E^  
销货帐account sales v @2?X4n  
(/&ht-~EL  
_}\KC+n8  
Dz.kJ_"Ro  
共同计算帐项joint account d72( g$F  
-KbO[b\V  
&{WEtaXaa  
 p}GTOJT}  
未决帐项outstanding account ML$#&Z@ *7  
SmyJ@.L"  
=$~x]  
Yx. t+a-  
贷方帐项credit account||creditor account nWYfe-zQxg  
nx`W!|g$`  
 ;1,#rTs  
h\)ual_r[j  
借方帐项debit account||debtor account T|oDJ]\J  
>4>. Ycp  
"lA$;\&  
+&X>ul  
应付帐||应付未付帐account payable Lrx"Hn {  
uY3$nlhP6  
gi@&Mr)fS  
?|2m0~%V=  
应收帐||应收未收帐account receivable YE"MtL {  
[A!=Hv_$  
_fj@40i M  
A-\n"}4  
新交易||新帐new account S=w~bz,/  
7S&O{Q7)  
R*dXbI&,e  
)d {8Cu6  
未决帐||老帐old account Bt\V1)  
-Vg0J6x  
n n8N 9w  
hA~5,K0b  
现金帐cash account 6NFLk+kqN  
K}S=f\Q]  
z" sv,W  
aI\>=*HF  
流水帐running account T5-'|+  
jI}{0LW&F&  
giddM2 '  
-cXVkH{  
暂记帐||未定帐suspense account Tkf4`Gxd  
K,HR= 5  
!G~\9  
+w3k_^X9c  
过期帐||延滞帐overdue account||pastdue account IP1{gMG  
C\[g>_J  
{K= [Fu=  
pHDPj,lu  
杂项帐户sundry account w$I$xup  
H&ZsMML/%  
A
56aOI=  
f7]C1!]  
详细帐单||明细表detail account [;INVUwG^  
O~#OVFJ9=  
^yF2xJ)9-  
@2$iFZq~  
呆帐bad account TlBu3z'P  
MdNV3:[\  
BtWm ZaKi  
^UpwVKdP  
会计项目title of account p@xK`=Urb  
n)teX.ck)  
\?.M1a[  
2!bE|  
会计薄||帐薄account-book VrRBwvp-K  
G|]39/OO3{  
G Q+g.{c  
&4l>_  
营业报告书||损益计算表account of budiness||business report _RzcMX  
#T)gKp  
Wr;?t!  
<wt9K2,  
借贷细帐||交验帐account rendered +4p gPv  
QVrMrm+vRv  
%8G Y`T:^  
HV6'0_R0  
明细帐account stated
v:] AS:  
%g&i.2v  
=}AwA5G  
d~J4&w  
与…银行开立一户头to open an account with {YgB?kt5  
V0WFh=CM@  
E :Y *;  
Aa/lKiiz  
与…银行建立交易to keep account with eqE%ofW  
[HhdeLOX  
s*j0uAq)up  
sh"\ kk9  
继续记帐to keep account !23#Bz7  
^E8e
W  
o93A:fc  
FVco oV  
与…有交易to have an account with Y;'7Ek)  
8.Ty ,7Z  
M
9b_Q  
#zcnc$x\  
作成会计帐||有往来帐项to make out an account with ~FV Z0%+,  
Ge;plD-f  
P}QuGy[  
='cr@[~i  
清算||清理债务to make up an account =2eG j'}  
u{ .UZTn  
' RjFWHAp  
obE_`u l#  
清洁帐目||与…停止交易to close ones account with yVM 1W"Q  
"syf@[tz7  
kw!1]N  
A%s"WSx,  
结帐to close an account 8W"~>7/>D  
RSY{I
Y  
a{6rQ  
<zK9J?ZQW>  
清理未付款to ask an account||to demand an account *5#Y[c  
vF=d`T<  
%!HmtpS  
5xHl6T+  
结清差额to balance the account with h^5'i}@u  
s3G3_&  
0Kjm:x9T  
P$\vD^  
清算to settle an account||to liquidate an account||to square an account ,g$N  
zKWcDbj  
0%^m  
iCIu]6  
审查帐目||监查帐目to audit an account S0~F$mP'  
7b,u|F  
wYS,|=y  
W<3nF5!  
检查帐目to examine an account m(8t |~S  
lfKrd3KS_  
6;GL> ))'  
;ePmN|rq;  
转入A的帐户to charge the amount to As account ge[+/$(1  
@qH<4`y.^  
-C5Qh&~W  
R g
EKs"e  
以计帐方式付款to pay on account d]k>7.  
Kl$!_$  
*IGgbg[0  
@`?"#^jT  
代理某人||为某人on ones account||on account of one x1$tS#lS  
#uT-_L}sw  
\,E;b{PQo6  
3e:"tus~  
为自己计算||独立帐目on ones own account %?C{0(Z{  
%u43Pj  
}{S W~yW  
y2^r.6"O  
由某人收益并负风险on ones account and risk||for ones account and risk t_WNEZW7f  
56AaviE C  
Ne.W-,X^cL  
lB L;aTzo  
由某人负担for ones account||for account of one o;\0xuM@  
c% 0h!zF  
-rlxxLT+  
?jBna ~  
按某人指示||列入某人帐户by order and for account of one OlFls 8#>  
lvb0dOmY  
Tfgx>2  
|]]Xee]  
列入5月份帐目for May account Sz"J-3b^  
r 06}@7  
aIZ@5w"7  
\p.Byso,  
编入某中帐项下to pass to the account of||to place to the account of %n9}P , ?  
$d!Sl a  
6$b"tdP  
W<B8PS$  
寄出清算书to send in an account||to send in render an account >u~ [{(d ,  
;vF8V`f  
?ae:
9ZcH  
yIbz\3  
支票薄cheque book f 7et  
(ZjIwA9>  
MlsF?"H p  
co<){5zOT  
支票陈票人cheque drawer ev#d1s|<S  
QM9~O#rL  
Z%XBuq:BY  
Z.:5<oEKg  
持票人cheque holder {`KgyCW:  
T2}I,{U  
hX 9.%-@sR  
1?)<*[  
不记名支票cheque to bearer||bearer cheque -Z<e`iFQS  
&m4 \"X@  
^QB/{9#  
0d:t$2~C  
记名支票||认人支票cheque to order JXGIVH?Rpu  
V_~}7~ I  
4G@vO{$  
[t<^WmgtxL  
到期支票antedated cheque X`:(-3T  
jY:(Tv3~  
Fx0K.Q2Y0  
27E6S)zv  
未到期支票postdated cheque ^Cyx"s't  
W]_+3qvZ  
)wpBxJ;dB}  
|>A1J:  
保付支票certified cheque FD#?pVyPn^  
+sE81B  
>('L2]4\v  
t\{q,4  
未获兑现支票，退票returned cheque EFf<|v  
L`x :Y>C(  
.pi#Z/v  
L,waQk / @  
横线支票crossed cheque KHcfP7  
}^?dK3~q  
EiP_V&\  
0FjSa\ZH  
普通横线general crossing 88pz<$  
20zIO.&o  
/I$g.f/#  
y= cBpC  
特别横线special crossing RX=C)q2c  
//Hn[wEOh  
;{
q7rsE  
X LA  
空白支票blank cheque 5p94b*l  
*ta|,  
yXppu[=  
*J8j_-i,R  
失效支票，过期支票stale cheque u+[ZWhKUp  
5
U3="L  
Bu>srX9f  
=o{zw+|% %  
普通支票open cheque vay_QxB5  
lx U}HM  
 Cg}cD.  
0RYh4'=F  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <|h
vH  
eO(VSjo'`  
I#Iu :,OT  
zJ3{!E}`v  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /ta-jOcRH&  

lb {*,S  
zg)Z2?K|;u  
C%}FVO\c  
支票换现金||兑现to cash a cheque RQ9fA1YP  
22}J.'Zb  
yew9bn0a=  
UR1U; k  
清理票款to clear a cheque V_Wv(G0-\  
{/XzIOO;b  
}j+ZF'#  
2[r#y1ro  
保证兑现to certify a cheque N=zrY`Vd  
KNQX\-=  
P9G c)$6{p  
Xv]O1fcI  
填写支票数额to fill up a cheque eDX{}Dq(  
|M)'@s:  
:f 1*-y  
eMPi ho  
支票上划线to cross a cheque +QtK "5M  
?bmP<(N5/  
8nt:peJ$+  

%^2LTK(P  
开发支票to make out a cheque jU@qQ@|  
#If}P $!  
vbmi_[,U  
a7%5Qg9B;  
签发支票，开立支票to draw a cheque||to issue a cheque jC@$
D*"J  
ou
6yi; l%  
)
f*&}SV  
|@sUN:G4k  
透支支票to overdraw a cheque {"Van,w  
U$# ?Lw  
//3iai  
C6M|A3^T  
背书支票to endorse a cheque g.SFl  
sn@gchO9s  
Al 5E  
t*NZ@)>  
请付票款||清付票款to pay a cheque||to honour a cheque =Qsh3b&<P  
:~~}|E u  
!L2R0Y:a  
[_G_Wl'#8  
支票退票to dishonour a cheque -,uTAk0+@  
i!*w'[G->Y  
PL@hsZty~c  
;8'hvc3i$  
拒付支票to refuse a cheque P5P:_hr  
zFN:C()ig  
K#%L6=t$<  
I ^?TabL  
拒付支票to stop payment of a cheque +j1s*}8  
,5mK_iUw3  
x{*g^f  
$.a<b^.Xi  
提示要求付款to present for payment M56 ^p,  
r?nvJHP  
%\6|fKB4<  
Nv,1 F  
见票即付持票人payable to bearer ['~3"lK^O  
a:r8Jzr  
-+A
xa[,5=  
n;@PaE^8=  
支付指定人payable to order Q} )x4  
9E'fM  
!trt]?*-  

!g #  
已过期||无效out of date||stale ` .|JTm[  
mKugb_d?  
5z~rl }`v  
3k.{gAZKh  
请给出票人R/D||refer to drawer 4/;hA z  
:.e`w#$7  
qsOA(+ZP  
VUpa^R  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %PRG;k R  
VCSHq&p8  
Hbu8gqu  
Jz&a9  
文字与数字不一致words and figures differ ,m;S-Im_Xr  

29( "gB  
8n+&tBq1  
 s6bILz-u  
支票 "(zvI>A  
ZJ}9g(X..g  
时间已过account closed Yz(k4K L  
$M{MOehZ  
+;^UxW  
x)N$.7'9OJ  
更改处应加盖印章alterations require initials JL[$B1  
0zQ"5e?qy  
O=~8+sa  
\UA\0p  
eG&\b-%  
2l]*><q|  
时间已过effects not cleared K2$ fKju  
QK%N t
 
*j5>2-C &  
R % [ZQK  
停止付款payment stopped 5pSo`)  
p4mi\~Q  
yMaU`z  
8=QOp[w

 
支票毁损cheque mutilated hgIqr^N9  
'NJGez'b,  
JjA3G`m=  
mN^ w?R41m  
汇款||寄钱to remit||to send money KYE)#<V}@  
aF*KY<w  
?YE'J~0A6  
V`P8oIOh]  
寄票供取款||支票支付to send a cheque for payment nhV
\<  
KuBN_bd  
~o{GQ>  
W*J_PL9j  
寄款人a remitter q^!_jMN5  
be?>C 5  
mzw`{Oy>L  
`+DH@ce  
收款人a remittee _y>mmE   
] V|hDU=t  
w O H{L  
L& =a(  
国外汇票foreign Bill (~>uFH   
p7{2/mj  
yS#)F.  
grD[7;1~:)  
国内汇票inland Bill *vy^=Yea  
!8g419Yg  
~6{iQZa1Y  
Z2n Jw  
跟单汇票documentary bill OlU')0Y  
SEfRU`  
\c')9g@  
G^r`)ND  
空头汇票accommodation bill rR Kbs@1M  
7bV(eV  
1O#
]qZS}]  
KA $jG{yq  
原始汇票original bill G)|Xj70  
sNaLz  
M)x6m|.=  
e p jb  
改写||换新票据renewed bill m}UcF
oaO  
zH"a>+st=  

(Q5rOrA"  
Q};n%&n&  
即期汇票sight bill||bill on demand #ovausK[7  
uzoI*aqk-s  
dU}Cb?]7s  
Sp7VH+  
…days after date||…days after date…日后付款 
GLO%>&  
}Q2v~ eD  
#B!|sXC  
n;@.eC,T/  
…months after date||…months after date…月后付款 O]4v\~@-j  
!hs33@*u~  

agV z  
}SfS\b{|~  
见票后…日付款…days after sight||…days sight =K)[3mXX  
(]E0fjk  
zqHG2:MN"  
qX[{_$^Q  
见票后…月付款…months after sight||…months sight mjQZ"h0  
) $`}~  
@m5c<(bkfp  
f+cN'jH E  
同组票据set of bills t[e]AU[}  
F9} zt 9  
v9\U2j  
1[yy/v 'q  
单张汇票sola of exchange||sole of exchange PglSQ2P  
#a`D6;  
["O_Phb|  
Ku RJo]  
远期汇票usance bill||bill at usance ,i jB3J  
TU6(Q,Yi|  
e#U@n j6  
uTdx`>M,O  
长期汇票long bill `fuQt4  
vbD""  
)3 I~6ar  
9u6VN]divB  
短期汇票short bill 0
<E2^  
Kv9$c(~#  
(@1>G ^%  
qyBC1an5,  
逾期汇票overdue bill v<Ywfb  
b'ZzDYN  
0HO'%'Ga*  
?f$U8A4lp  
宽限日期days of grace "38L ,PW0Z  
vX7U|zy  
5DpvMhc_  
HUAbq }  
电汇telegraphic transfer （T.T） J(G-c5&=  
n$lVmQ6  
?I8r2M]  
.=)[S5.BVq  
邮汇postal order||postal note （Am.）||post office order||money order o}&{Y2!x  
NEUr w/  
>~0~h:M+  
'yosDT2{#  
本票promissory note （P/N） <PFF\NE9  
oTRidG  
67;6nXG0K  
dVPY07P  
押汇负责书||押汇保证书letter of hypothecation 3RX9LJGX  
m68>`  
Ge @qvP_  
ZC%;5O`  
副保||抵押品||付属担保物collateral security {!j)j6(NY
 
.l hS
 
ny%$BQM=  
] %ewxF  
担保书trust receipt||letter of indemnity F [Lg,}  
7|o!v);uR  
mrq,kwM  
joDqv,iW8  
承兑||认付acceptance Q5hOVD%  
b9ud8wLE[  
jXVvVv  
]61Si~Z  
单张承兑general acceptance +J85Re `  
^D]J68)#a  
<$@I*xk[  
bEB2q\|Je  
有条件承兑qualified acceptance ?S'aA
!/;  
qDTdYf  
%-]a[qf3  
oY5`r)C7  
附条件认付conditional acceptance : h(Z\D_  
C(9"59>{]y  
W mbIz[un  
f`KO#Wc  
部分认付partial acceptance   }a/z.&x]V