[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。   _V2^0CZ  
会计报表statement of account 4^r4O#  
k8KRVXgx  
cI Sugk~  
}K.Rv(m  
往来帐目account current .7K)'  
{c :7:  
uzoI*aqk-s  
zA%YaekJ  
现在往来帐||存款额current accout C n"_x  
1.9bU/X  
`~w|Xz  
GB%kxtGD;\  
销货帐account sales s5bqS'%  
l4s*+H$vd?  
1d$qr`  
@V?T'@W7D  
共同计算帐项joint account L@5sY0 M  
@4t_cxmD  
o3"Nxq"U  
` 0$i^,}  
未决帐项outstanding account tJG+k)EE  
HLe/|x\@<  
-9] ucmN  
~dO+kD  
贷方帐项credit account||creditor account Sj ly]  
-uKTEG[  
$u~
*V  
&4O2uEW0  
借方帐项debit account||debtor account 57fl<IM  
PglSQ2P  
#a`D6;  
eJ*u]GH U  
应付帐||应付未付帐account payable C66
9:%  
lfAiW;giJ  
|oWl9j]Z  
4U8N7  
应收帐||应收未收帐account receivable eRqPZb"6MR  
pCf9"LLer  
o)bKs>` U  
f,|g|&C  
新交易||新帐new account $>8O2p7W  
J9*i`8kU.  
qfkdQ/fP  
"{S6iH)]8  
未决帐||老帐old account lak,lDt]  
mm9uhlV8  
s{Og3qUy  
csd9[=HW/Q  
现金帐cash account iT;Ld $!{f  
pO/vD~C>  
5DpvMhc_  
HUAbq }  
流水帐running account ken.#>w  
}[{9u#
@#  
#bJp)&LO  
zs(P2$  
暂记帐||未定帐suspense account 74 WKy  
eslv
g#Q  
AdpJ4}|0  
2,Aw6h;  
过期帐||延滞帐overdue account||pastdue account C2aA])7D  
? 'qyI^m@  
W}y) v rL  
r#A*{4wz  
杂项帐户sundry account Qgf\"s  
27+~!R~Yw  
M&jlUr&l  
x=Aq5*A0  
详细帐单||明细表detail account *8J0yv  
NBXhcf F  
aX~Jk >a0  
UT5xUv5'  
呆帐bad account d-
C%R9  
(Hmm^MV)  
l}iQ0v@  
op@=0d
??  
会计项目title of account qw*) R#=  
L|Xg4Z  
_R(
9O?;q  
SA#01}&p  
会计薄||帐薄account-book 8f<y~L_(`  
t-5K dLB  
c|d,:u#  
3~Lsa"/  
营业报告书||损益计算表account of budiness||business report ,>01Cs=t8  
D66NF;7q  
oeZUd}P  
UdVf/PGx  
借贷细帐||交验帐account rendered z`YC3_d  
0VrsbkS  
${E^OE  
FW5v 1s=  
明细帐account stated 'Hzc"<2Y\  
^Vhl@  
aNs8T`  
MD*dq   
与…银行开立一户头to open an account with ZPY&q&R  
]kXWeY<  
C=|8C70[%N  
]=%6n@z'  
与…银行建立交易to keep account with #s81k@#X  
_g f
mo  
o ^ \+Ua  
Q-!gO  
继续记帐to keep account +zd/<  
YF-A8gXS  
0{uaSR  
o<iU;15  
与…有交易to have an account with \m~p; B  
:8j7}'  
L&y"oAp<  
?G,gP
b  
作成会计帐||有往来帐项to make out an account with \EU^`o+  
x@QNMK.7  
FF#+d~$z  
w3"L5;oH  
清算||清理债务to make up an account \{]y(GT  
}3_b%{  
1og+(m`BL  
#qmsZHd}b  
清洁帐目||与…停止交易to close ones account with 83I 5n&)  
t$~'$kM)<  
^[r1Dk  
?]D))_|G  
结帐to close an account +}M3O]?4  
W;cYg.W2  
"&/2 @

 

i
721(1  
清理未付款to ask an account||to demand an account <xF]ca  
uoOUgNwGg  
,Pcg+^A  
.4U*.Rf  
结清差额to balance the account with *!JB^5(H  
j)Ak:l%a  
b=1E
87i@W  
$H[q5(_~  
清算to settle an account||to liquidate an account||to square an account >$ 9
}"  
'Etq;^H  
 7n.Oem  
<qpzs@  
审查帐目||监查帐目to audit an account ppNMXbXR  
Eyjsbj8  
K0_gMi+bR  
GM'yOJo  
检查帐目to examine an account K)wWqC.  
$-Ex g*i  
i>,AnkI&  
G%: 3.:E"  
转入A的帐户to charge the amount to As account DBB&6~;?  
r~h#  
W[*xr{0V  
Y1I)w^}:  
以计帐方式付款to pay on account *9$SFe|&n:  
w(aHB8T  
S} OO)  
M*ZN]9{^.  
代理某人||为某人on ones account||on account of one q)Nw$dW<  
%+Ze$c}X  
=t)qy5  
oPr`SYB  
为自己计算||独立帐目on ones own account |k90
aQO  
M @-:iP  
WEe7\bWF  
cPuXye  
由某人收益并负风险on ones account and risk||for ones account and risk ) c\
Y!vS  
>8kXa.)84  
&=jPt%7#M  
T\bP8D  
由某人负担for ones account||for account of one e9RYk:O  
NT.#U?9c  
h2f8-}fsq  
$7DW-TA  
按某人指示||列入某人帐户by order and for account of one A2:}bb~H  
Vez8~r3  
bV&9>fC  
[UZ r|F  
列入5月份帐目for May account <6Gs0\JB  
=dDPQZEin  
-Q@f),  
>d p/  
编入某中帐项下to pass to the account of||to place to the account of ?l?l<`sTO  
 jb&MC2  
e~zgH\`  
{@)ZXg  
寄出清算书to send in an account||to send in render an account U?:P7YWy  
X\P%C  
I{g.V|+x  
Ge-Bk)6  
支票薄cheque book |*NZ^6`@  
M
casnjC  
zT78FliY6  
77O$^fG2  
支票陈票人cheque drawer =b:XL#VA  
)8W! |  
8(\}\4
G_  
196a~xNV  
持票人cheque holder pvyEs|f=%  
s%K(hk  
D/."0 #q  
M@.S Q@E  
不记名支票cheque to bearer||bearer cheque dE_Xd:>  
t!qLgJ5%y  
:IS? si5|  
+mVAmG@  
记名支票||认人支票cheque to order OA3J(4!"W  
CZ3oX#b  
T \}U{9ELL  
T[|#DMg$F  
到期支票antedated cheque tjx8UgSi  
F*PhV|XU  
2 3PRb<q  
<C'_:&M  
未到期支票postdated cheque !\7`I}:  
bLai@mL&a  
?/3wO/
7[  
V)<>W_g  
保付支票certified cheque "frZ%mv  
,w#lUgp  
I </P_:4G  
3E|||3rf  
未获兑现支票，退票returned cheque H<_Tn$<zH.  
c]|vg=W  
j;-Wf6h{  
E#,"C`&*  
横线支票crossed cheque ]H n:c'aT  
kzRvLs4xM  
7_1 Iadb  
NlEyT9  
普通横线general crossing OOSf<I*>  
-iDs:J4Iq  
cpa" ,8  
8/aJ4w[A  
特别横线special crossing ;]-08lzO<4  
kT@ITA22  
A`3KE9ED  
..8t1+S6]  
空白支票blank cheque );.$`0  
! *sXLlS  
]2@(^x'=  
9!n:hhJM  
失效支票，过期支票stale cheque pWRdI_  
}+KM"+@$<  
4@0aN 6Os  
|D)CAQn,  
普通支票open cheque *LB-V%{|'  
| M7C=z='  
,"`20
.Lv  
G!I++M"  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zq</(5H  
&s`)_P[  
swj\X,{  
'bl9fO4v  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;I*t5{  
#a}w&O";  
-KGJr  
:5~Dca_iU4  
支票换现金||兑现to cash a cheque aE07#  
">Qxb.Y}  
gV@xu)l  
#!Cg$6%x9  
清理票款to clear a cheque )W\)kDh!  
%DiQTg7V,  
Wm
d@%K  
R9A:"sJ  
保证兑现to certify a cheque @JlT*:Dz  
%_Vz0 D!7  
!hQ-i3?qm  
eW8cI)wU  
填写支票数额to fill up a cheque B@-\. m  
zRjbEL  
t_Eivm-,B  
ti+e U$  
支票上划线to cross a cheque ?/&X_O  
R WY>`.su  
=r/K#hOR\J  
??nT[bhQ  
开发支票to make out a cheque ia\Gmh  
ODu/B'*  
0t!Z MH  
r
mw}Ui"  
签发支票，开立支票to draw a cheque||to issue a cheque ByjfPb#  
@].s^ss9_  
.K~V DUu  
*m"@*O'  
透支支票to overdraw a cheque k`>qb8,  
zk$h71<{.  
yam'LF  
49E| f ^q  
背书支票to endorse a cheque <IR@/b!,  
LeN }Q  
8i"CU:(  
4mY^pQ1=L  
请付票款||清付票款to pay a cheque||to honour a cheque 9ls1y=M8J  
e[x,@P`  
MMa`}wSs  
7vgRNzZoq  
支票退票to dishonour a cheque O8hx}dOjA  
1N _"Mm{  
^'Lp<YJs6  
Cx aI@+  
拒付支票to refuse a cheque 7V=deYt_p  
Nkb%4ofKqu  
P
q~#SxA~  
=4q5KI  
拒付支票to stop payment of a cheque o7we'1(O  
1Mq"f7X8  
;Uch  
u^C\aujg  
提示要求付款to present for payment ,?U(PEO\f  
r|Uz?  
@
~{TL  
2pHR$GZ2  
见票即付持票人payable to bearer 5Qg*j/z
?  
:Dr4?6hdr  
9i#,V@  
f(}&8~&  
支付指定人payable to order )+G0m,n  
uF%N`e^S  
Q>yj<DR  
49/2E@G4.  
已过期||无效out of date||stale e+Mm!\;`  
L9hL@  
MeV4s%*O+  
jMWTNZ  
请给出票人R/D||refer to drawer OvdBUcp[  
:1'1
n  
h Q Att  
Mf"(P.GIS  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;,/G*`81B  
6UN{Vjr%`  
jz'%(6#'gW  
k"dE?v\cG  
文字与数字不一致words and figures differ Yo5ged]i  
/;TD n>lq  
HU +27 1A8  
bMqS:+  
支票 /$8 & r  
2#`d:@r  
时间已过account closed -uAGG?ZER  
;rh=63g  
10dK%/6/O  
_Axw$oYS  
更改处应加盖印章alterations require initials VF-[O  
BH^cR<<j  
N:^
4OnVR  
z1e+Ob&  
odeO(zuU  
='/#G0W  
时间已过effects not cleared g[{rX4~|  
w@N)Pu  
up3mum  
sYTToanA$?  
停止付款payment stopped SZgan  
Xp|$z~  
3v~}hV/RUy  
a- /p/ I-%  
支票毁损cheque mutilated Mm^6*L]  
xNV
SWi,  
.fzns20u  
G#^6H]`[J:  
汇款||寄钱to remit||to send money B8-Y)u1G  
~r]$(V n  
3A b_Z  
SkXx:@  
寄票供取款||支票支付to send a cheque for payment #4sSt-s&  
SMm
$4h R  
G>^ _&(c@2  
T6rjtq  
寄款人a remitter tUFXx\p  
Pu
rY_  
P6ugbq[x#e  
~qW"v^<  
收款人a remittee ) nnv{hN  
ukXKUYNm8  
zL:k(7E   
Q mz3GH@wg  
国外汇票foreign Bill 1w?DSHe  
iHOvCrp+X  
FwSV \N+#'  
62xAS#\K>  
国内汇票inland Bill 'P >h2^z  
W QyMM@#  
cp 7;~i3  
MW.,}f  
跟单汇票documentary bill [ %7oq;^J  
.`N&,& H  
-+.-Ab7  
7y>{Y$n  
空头汇票accommodation bill Bdf]?s[]  
\E:l E/y  
E@ !~q  
:sb+jk  
原始汇票original bill \M-$|04Qt  
,Z]4`9c  
Q-S5("  
"/U~j4O  
改写||换新票据renewed bill ;!N_8{ 7r  
xHdv?69,  
2Y{r2m|o  
N u9+b"Wr  
即期汇票sight bill||bill on demand 0Z~G:$O/i  
9ioV R  
E@$HO_;&  
'x\{sv  
…days after date||…days after date…日后付款 l7=WO#Pb  
g JMv  
5U&?P  
ns1@=f cO  
…months after date||…months after date…月后付款 4wQ>HrS)(  
'@+a]kCMev  
8a
4&}
^|  
|G]M"3^  
见票后…日付款…days after sight||…days sight [
6t!}q  

rN^P//  
~,.}@XlgT.  
r6eApKZ>f6  
见票后…月付款…months after sight||…months sight }7jg>3ng(  
Arb-,[kwN  
Fs EPM"&?h  
Syj7K*,%bZ  
同组票据set of bills KZ)p\p<1  
K2
R[u#Q  
x,SzZ)l-9  
L>EC^2\  
单张汇票sola of exchange||sole of exchange ~'l.g^p bv  
-=D6[DjU<  
\;smH; m  
[m3k_;[  
远期汇票usance bill||bill at usance 7&z`N^dz{  
O.8{c;  
hd}"%
9p  
77ID 82  
长期汇票long bill P7GF"/  
(7g1e
EK%  
MzsDDP+h  
&N!;d E  
短期汇票short bill b 64~Y|8  

2x7%6'  
`cgSyRD]  
h[
O!kwE  
逾期汇票overdue bill SrVJ Q~:>  
3%W R  
c*g(R.!  
U\A*${  
宽限日期days of grace LAwl9YnG:  
"K8<X  
M/,jHG8v  
An e.sS  
电汇telegraphic transfer （T.T） yU(k;A-  
5!PU+9Kh  
MyOdWD&7  
X192Lar  
邮汇postal order||postal note （Am.）||post office order||money order IRZ?
'Im  
AdtAc$@xK  
sGCV um}  
<,Zk9 t&  
本票promissory note （P/N） ? 1g<] ?  
P==rY5+s`  
7 C5m#e3  
;TK:D=p4  
押汇负责书||押汇保证书letter of hypothecation  0FHX  
=B(zW.Gf  
Iky'x[p,D  
$siiG|)C1  
副保||抵押品||付属担保物collateral security ^6~CA
 
^AUmIyf_  
m(Cn'@i`"0  
dOFxzk,g&R  
担保书trust receipt||letter of indemnity A}b<L g  
V$wf;v0d(  
}Jgz#d  
rBP!RSl1  
承兑||认付acceptance ]OoqU-q  
1e;^MzB"  
Zjt3U;Y
 
j"E_nV:Qc  
单张承兑general acceptance j0k"iv  
9z,?DBMvc  
zb}:wUR  
*N$#cz  
有条件承兑qualified acceptance N"b>]Ab] ;  
)jp#|#h  
67Ai.3dR  

V&DS+'P  
附条件认付conditional acceptance S)GWr"m-  
#nc{MR#R  
laqW {sX^5  
+EcN[-~  
部分认付partial acceptance   LD WFc_