[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。   mBye)q$  
会计报表statement of account I t2:2  
S/eplz;  
} @3q;u)  
G,WLca
[  
往来帐目account current *@@dO_%6  
`N}Vi6FG  
H^o_B1  
#t Pc<p6m  
现在往来帐||存款额current accout LrdE
D[Z  
1)97AkN(O  
e+#k\x   
By[M|4a  
销货帐account sales /i oBc}]  
W4P\HM>2  
+,7vbs3  
Fku<|1}&y  
共同计算帐项joint account NyC&j`d  
fY=:geB  
<7Yh<(R e^  
fWIWRsy%  
未决帐项outstanding account OqH3.@eK  
@!ja/Y^  
i&\ >/ 1  
x@)cj  
贷方帐项credit account||creditor account @Wm:Rz  
U
r1kb{i  
]d{lS&PRlg  
S&l [z,  
借方帐项debit account||debtor account .n.N.e  
|#x
BC+  
m#_M"B.cm  
rOYYZ)Qw  
应付帐||应付未付帐account payable BVus3Y5IJQ  
~-sG&u>  
p,(W?.ZDN?  
64"DT3:  
应收帐||应收未收帐account receivable 5L
7nEia'  
Ks^wX  
g&.OJ  
y= 8SD7P'  
新交易||新帐new account &Wdi 5T8  
&oZU=CN  
h^,L) E  
o7PS1qcya<  
未决帐||老帐old account ?djH!  
f}.t  
heWQPM|s  
&VCg`r-{~  
现金帐cash account +l]>(k.2  
Ui1s
]R  
d|W=_7z  
r1=j$G  
流水帐running account y GmFi  
m' |wlI[lq  
`q |
)_  
fceO|mSz_  
暂记帐||未定帐suspense account Zrgv*  
N<Ym&
$xR  
W|sU[dxZ  
4Xwb`?}-  
过期帐||延滞帐overdue account||pastdue account /Q89y[  
7dE.\#6r  
?h|DeD!s  
m9DTz$S.  
杂项帐户sundry account ]vV)$xMX  
x",ktE>9  
+`$$^x  
BT$Oh4y4  
详细帐单||明细表detail account ,S`FxJcE  
~oK0k_{~  
+nB0O/m'U  
23'{{@30  
呆帐bad account Gfy9YH~  
cc1M9kVi  
ug"4P.wI  
/3sX>Rj  
会计项目title of account TnKOr~@*  
cBOt=vg,5  
B
e^"sC  
E]a;Ydf~  
会计薄||帐薄account-book xwHE,ykE  
@~5Fcfmm  
$S2 /*  
A9J{>f  
营业报告书||损益计算表account of budiness||business report *mYGs )|  
Ul 85-p  
iO18FfM_  
+9yMtR  
借贷细帐||交验帐account rendered 9q[[ ,R  
U17=/E  
8b4
? O "  
xbHI4A" Z  
明细帐account stated SD@ 0X[  
gv(MX ;B#  
];=|))ky"  
8|L5nQ  
与…银行开立一户头to open an account with +Oo-8f*  
K ilN`? EJ  
a^[s[j#^,  
u{D]Kc?n  
与…银行建立交易to keep account with $DnR[V}rR!  
yB{1&S5C  
_c:th{*  
;/IXw>O(/  
继续记帐to keep account m?8o\|i,  
 R;&k/v  
~[BGKqh  
 s%5XB
I  
与…有交易to have an account with $kkL)O*"]  
mGmZ}H'{  
{FILt3f;  
V;Ln|._/t  
作成会计帐||有往来帐项to make out an account with f3.oc9G  
CalWJ  
Q?`s4P)14o  
B
w[#,_  
清算||清理债务to make up an account 4TiH
h  
pDhUD}1G  
>-w#&T &K  
dAOJ: @y  
清洁帐目||与…停止交易to close ones account with 8R(l~   
@ @(O##(7  
EyBTja(4  
/h]ru SI  
结帐to close an account *
Z2Ko5&Y2  
D C_k0V Bn  
6J$I8b#/  
QX y=|  
清理未付款to ask an account||to demand an account `v2Xp3o4f  
"%_T7A ![  
XCXX(8To0=  
Q;nC #cg  
结清差额to balance the account with hC]:+.Q+  
) N\BC  
5rQu ^6&  
VT#`l0I}  
清算to settle an account||to liquidate an account||to square an account xv%]g=Q  
+u& 3pK>f  
gieso
f  
C!6D /S  
审查帐目||监查帐目to audit an account 3&+nV1  
u6MU @?  
hyhm{RC?[  
\uJ+~db
=  
检查帐目to examine an account r{Mn{1: O  
'cc{sjG  
Q`-Xx  
7(|f@Y~*  
转入A的帐户to charge the amount to As account \ *g3j  
J5xZLv  
^^a%Lz)U  
_U^G*EqL*  
以计帐方式付款to pay on account rcH{"\F_/  
$Ny:At  
n+2>jY  
?_T[]I'  
代理某人||为某人on ones account||on account of one m)r,  
G%K&f1q%  
t7,$u-  
8{6`?qst@  
为自己计算||独立帐目on ones own account @_ UI;*V  
"/3YV%to-#  
_|;{{8*?  
^U,Dx  
由某人收益并负风险on ones account and risk||for ones account and risk K@:t6  
,,7hVw  
nXjSf  
-uhVw_qq#  
由某人负担for ones account||for account of one sJ5#
T iX  
"QBl "<<s  
TS=U%)Ik  
Wo,93]  
按某人指示||列入某人帐户by order and for account of one :H:+XIgoR  
TnQW~_:  
&(|Ot`el]v  
h&~9?B  
列入5月份帐目for May account ~b4kV)[ q  
ocpM6b.fK  
'#Do( U'  
C+dz0u3s  
编入某中帐项下to pass to the account of||to place to the account of 5FsfJpw  

]8<`&~a  
)XoMOz  
*V[I&dKq  
寄出清算书to send in an account||to send in render an account O.-A)S@  
 J2Qt!-  
I<Mb/!TQ  
5Y@Hb!5D  
支票薄cheque book bh3yH>Zns  
o5m]Gqa  
TJZarNc$  
HC6v#-( `{  
支票陈票人cheque drawer `L!L=.}4  
Zvr
a >%  
u}rJqZ  
Cj/!m  
持票人cheque holder {Eqx'j  
vjA!+_I6  
BbPRPkV  
!"'6$"U\K  
不记名支票cheque to bearer||bearer cheque V=YDqof  
<vb7X  
[*5hx_4%B  
QB;TQZ  
记名支票||认人支票cheque to order [<d_#(]h'  
.LbAR u  
aEun *V^,  
S@TfZ3Go|  
到期支票antedated cheque A-rj: k!  
][XCpJ)8  
I$XwM  
5'<mfY'B  
未到期支票postdated cheque 5'<a,,RKu  
05 .EI )7  
J gV4-B 0  
BA8!NR|  
保付支票certified cheque i<q_d7-W'  
U r8 JG&,  
'?LqVzZI  
6]4=8! J  
未获兑现支票，退票returned cheque Jid_&\  
6}Rb-\N  
{!!8 *ix  
`(6cRT`Wp  
横线支票crossed cheque P0k.\8 qz  
.B'ws/%5\  
X?(R!=a  
z f>(Y7M  
普通横线general crossing z(#dL>d$'  
xlh<}Vtp  
IGlM} ?x  
nB/`~_9  
特别横线special crossing \tP*Pz  
5,\|XQA5!  
H29vuGQjq  
m\_v{1g  
空白支票blank cheque !FvL2L  
Qtt3;5m  
<oSx'_dc  
pIKfTkSqH  
失效支票，过期支票stale cheque qa4j>;  
J~h9i=4<bF  
$yUPua/-  
nj- LG!"a  
普通支票open cheque =NWzsRl,  
L(C0236r  
$J0o%9K   
gf^y3F[\  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount NL'(/|)  
ke)<E98DC  
N{6-a  
o)'06FF\$  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges e488}h6#m  
$2a_!/  
H8m[:K]_H  
D}N4*L1  
支票换现金||兑现to cash a cheque ?.c:k;j  
$^YHyfh  
*o<|^,R  
N,*'")k9  
清理票款to clear a cheque 8:Dkf
v  
i1 GQ=@  
Q@*9|6-  
(%9J(4  
保证兑现to certify a cheque 5fLp?`T  
anORoK.  
hI*6f3Vn(n  
4y$okn\}i  
填写支票数额to fill up a cheque gj&5>brP  
TiJ \J{  
7Q~$&G  
-67!u;  
支票上划线to cross a cheque uX6rCokr  
DW
)X3A(^  
v7f[$s$m  
g``S SU  
开发支票to make out a cheque gOp81 )  
Bm6tf}8  
+KOhDtLMG  
{5+ 39=(  
签发支票，开立支票to draw a cheque||to issue a cheque XRP+0=
0  
q77Iq0VR  
+Q"XwxL<6  
"5<YN#  
透支支票to overdraw a cheque  l .m #  
"kKIv|`  
j V<5GWq  
H)rJ>L  
背书支票to endorse a cheque %~0]o@LW7  
{#&D=7LP  
sGa "  
_j~y;R)  
请付票款||清付票款to pay a cheque||to honour a cheque  vF'IK,  
{&FOa'bP  

ppeF,Q  
YI]/gWeu  
支票退票to dishonour a cheque AU;Iif6  
 2\F'So  
4%6@MQ[  
@k/|%%uP  
拒付支票to refuse a cheque y4H/CH$%  
zY].ZS=7  
8 v da"  
cu#r#0U-  
拒付支票to stop payment of a cheque e|^. N[W  
oMNBK/X_  
cq/@ng*o  
dx.Jv/Mb  
提示要求付款to present for payment tn|H~iF{  
_
9S"rH[  
C k /DV  
'a~F'FN$  
见票即付持票人payable to bearer n+s=u$%qn  
C]3^:b+   
6~6 vwp  
C @P$RVS  
支付指定人payable to order V]Uc@7S/  
r]S"i$  
}xgs]\^,73  
8boiJku`  
已过期||无效out of date||stale W>[TF
dH?  
(T.j3@Ko  
SN$3cg]z  
A'*#UYn(  
请给出票人R/D||refer to drawer O_*tDq,e  
raM{!T :  
FWLLbL5t  
[9yy<Z5  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^vI`#}?  
yx7y3TSq  
b>'c   
w4RtIDW:  
文字与数字不一致words and figures differ ,X\qlT5C  
.pblI  
}RQHsS  
uzS;&-nA  
支票 r6nWrO>y  
`b_n\pf]  
时间已过account closed jTqEV (  
*(sv5c!0M8  
Y*S(uqM  
];QX&";Z  
更改处应加盖印章alterations require initials ;Ji3|=4u  
"_\77cqpTh  
FyV $`c$  
rt\.|Hr4s  
d 0:;IUG  
4v`;D,dI
u  
时间已过effects not cleared P[H 4Yp  
^KQZ;[B  
}50s\H._C  
5+/XO>P1m|  
停止付款payment stopped 0 R>!jw  
6Zv-kG  
mC'<Ov<eJ  
O/oLQoH  
支票毁损cheque mutilated r$,Xv+}  
Pe@*')o*  
\CYKj_c  
q oz[x  
汇款||寄钱to remit||to send money SYgkYR  
VzWH9%w  
mS+sh'VH  
V:lKF')  
寄票供取款||支票支付to send a cheque for payment k jx<;##R8  
=
@d->d  
tjcsT>  
"lB%"}  
寄款人a remitter u_Xp
\RJ  
@$;I%  
.Z@iz5  
#eKH'fE  
收款人a remittee M|UCV_omN  
dfXBgsc6i  
<#
)Q.P  
 wKbU}29c  
国外汇票foreign Bill Bsj^R\   
>|1-o;UU  
O*>`md?MH  

M'@  
国内汇票inland Bill ].@8/. rg  
zuJ@@\75  
:
bqUA(k  
Rvy Cc!d  
跟单汇票documentary bill r(g#3i4Q  
9x#Tj/5%  
)~ ^`[`  
pwA~?$B1  
空头汇票accommodation bill ./
CDW  
&3\3wcZ,q  
;S'1fci6  
MwaRwk ;  
原始汇票original bill n/%M9osF  
$|I hO  
12l1u[TlS  
UXOf  
改写||换新票据renewed bill !^Q4ZL,-  
KBgFS%-W  
b.cBg.a  
4 i`FSO  
即期汇票sight bill||bill on demand EfX,0NqT  
9T<k|b[6  
pV$A?b"?*  
RG_
6& A  
…days after date||…days after date…日后付款 VL$?vI'  
)g
k tI!  
!j9(% ,PR  
N({-&A.N  
…months after date||…months after date…月后付款 Nh^q&[?  
-`PLewvX  
C
J6vS  
R+9 hog  
见票后…日付款…days after sight||…days sight 72= 4#  
QiNLE'19^  
zT'(I6S:)  
:#=BwdC  
见票后…月付款…months after sight||…months sight \OkJX_7  
5L,q,kVS  
a#&\65D  
ESuP ZB  
同组票据set of bills C-/+n5J  
A%~t[
H  
5qkyi]/U8  
*nwH1FjH  
单张汇票sola of exchange||sole of exchange \\Nt^j3qR  
;6`7 \  
nQG<OVRClS  
a@#<qf8g  
远期汇票usance bill||bill at usance )#,a'~w  
f+2mX"Z [F  
6 dYa07  
BipD8`a  
长期汇票long bill 9!6u Yf+  
z\Z+>A  
0,6!6>BOT  
AA}+37@2I  
短期汇票short bill X|y0pH:S  
_$K kSMA~_  
[!4V_yOb  
PrF('PH7i  
逾期汇票overdue bill #,OiZQJC  
sfsK[c5bm  
G_xql_QR  
Rd|^C$6  
宽限日期days of grace bs)Ro/7}  
Kp6%
=JjO  
+xNq8yS  
8cj}9}k  
电汇telegraphic transfer （T.T） 8*eVP*g  
$^W|@et{ ]  
pMkM@OH  
Srrzj-9^)K  
邮汇postal order||postal note （Am.）||post office order||money order )~#3A@  
F`o"t]AD-a  
Nb\B*=4AR  
_w7yfZLv+  
本票promissory note （P/N） yg"FF:^T  
gY_AO1  
-c%'f&P  
(>gb9n  
押汇负责书||押汇保证书letter of hypothecation ,+FiP{`  
y>ePCDR3  
b3q&CJ4|  
K^%ONultv  
副保||抵押品||付属担保物collateral security 2=X.$&a  
I1JF2"{c  
//yz$d>JN  
zn5|ewl@"  
担保书trust receipt||letter of indemnity M?I^`6IOc8  
Y7 e1%,$v  
"1hFx=W+\  
MkM`)g 5  
承兑||认付acceptance ](z*t+">  
_:!7M^IU  
Y5<W"[B!  
]x6r P  
单张承兑general acceptance ]m#*4  
`|4k>5k  
6e"Lod_ L  
(ZQ?1Qxo  
有条件承兑qualified acceptance iO}KERfU  
Uq.hCb`:  
VhU,("&pm  
c4}|a1R\=  
附条件认付conditional acceptance )%HIC@MM6  
H_w?+Rig  
0_-P~^A  
VBK|*Tl  
部分认付partial acceptance   o>HGfr,N