[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。   ?)T@qn+  
会计报表statement of account Mh{244|o[  
>qs/o$+t}  
H+Aidsn  
1_};!5$.  
往来帐目account current ZZL@UO>:  
bB>.dC  
*?\u5O(  
ex BLj *]  
现在往来帐||存款额current accout IEfYg(c0U  
9c
%CCZ  
A{e>7Z72  
9J?lNq  
销货帐account sales ik#Wlz`4  
+u&[ j/  
SU1N*k#-o  
!FDd5CS  
共同计算帐项joint account D(OJr5Gg  
S}a]Bt  
*AP"[W  
684d&\(s  
未决帐项outstanding account TMo DN%{  
vw4b@v-XQ3  
Oxa8ue?  
=H3tkMoi2  
贷方帐项credit account||creditor account N:+) 6a  
YWs?2I  
P@f#DX )  

f%i%QZP  
借方帐项debit account||debtor account ,<Z,-0S  
M9""(`U  
U1HG{u,"y  
}Z{FPW.QK  
应付帐||应付未付帐account payable !\$V?*p7  
9K#3JyW*  
_6V1oe2  
)$1>6C\  
应收帐||应收未收帐account receivable [sjkm+ ?  
.6T0d 4,1  
$d
Xx@6fP  
46pR!k  
新交易||新帐new account ma+AFCi  
E3l*_b0  
%1:caa@_p  
:vX%0|  
未决帐||老帐old account co3\1[q"b  
+'-.c"  
NPrLM5  
]ly" K!1,  
现金帐cash account [61*/=gWe  
S1I.l">P  
hxK;f  
yW(|au q  
流水帐running account KX]!yA  
7KX27.~F  
,`k&9o7  
&b`W<PAc?4  
暂记帐||未定帐suspense account vXRY/Zzj1  
kaXq.  
`:;q4zij;  
-YAtM-VL  
过期帐||延滞帐overdue account||pastdue account 9O:l0 l  
2jC`'8  
!{(Bc8 hT  
KMz!4N  
杂项帐户sundry account nvT@'y+  
E "}@SaB-  
8\!E )M|4  
@qan&?-Y  
详细帐单||明细表detail account ~bxev/$d  
4&;iORw&E4  
uB a<5YDF  
C[G+SA1&W  
呆帐bad account CDRbYO  
eF22 ~P  
F{!pii5O9  
Cpm T*  
会计项目title of account N UX |  
U
]~@_j  
%Qlc?Wl:  
>*8V]{f9  
会计薄||帐薄account-book =uH2+9.  
*>KBDFI  
~(ke'`gJ0-  
?nGiif  
营业报告书||损益计算表account of budiness||business report kuy?n-1g  
B(++*#T!^m  
0^gY4qx[u  
X<}}DZSu a  
借贷细帐||交验帐account rendered !T][c~l  
Qk:Lo*!  
z6C(?R  
n jWe^  
明细帐account stated PY.K_(D  
pWGR#x'  
$TXxhd 6  
31a,i2Q4  
与…银行开立一户头to open an account with  7TMq#Pb  
,UMr_ e{|  
vKG\8+  
DFK@/.V  
与…银行建立交易to keep account with %-540V{q  
p
)yP_P  
gmRc4o  
A~bSB n: '  
继续记帐to keep account LJGpa)(  
*9EwZwE_K  
V|97;  
M\C9^DX{  
与…有交易to have an account with I?3b}#&V9  
\Y)HSJR;e  
pT]hPuC  
j8` B  
作成会计帐||有往来帐项to make out an account with {r&mNbz  
'" "v7  
RW. qw4  
cERIj0~  
清算||清理债务to make up an account G<$ :[ +w  
6DHK&<=D8  
4d@yAr}  
xz8e1M  
清洁帐目||与…停止交易to close ones account with JY#vq'dl|  
lmzHE8MUNu  
f=F:Af!  
9&eY<'MgP  
结帐to close an account |q*yuK/  
?$f.[;mh  
Jw;~$  
STW?0B'Jr  
清理未付款to ask an account||to demand an account  TUcFx_  
xSmG,}3mF  
s|Mo 3_>  
)j36Y =r3  
结清差额to balance the account with -qIi.]/f"9  
xpR`fq  
?.46X^  
=GX5T(P8k  
清算to settle an account||to liquidate an account||to square an account q`c!!Lg  
kXwAw]ogN  
bej(Ds0  
\)~d,M}kK  
审查帐目||监查帐目to audit an account PXMd=,}  
<a6pjx>y  
g-sNYd%?a  
X9m^i2tk  
检查帐目to examine an account ,_e[P  
~XTC:6ts  
$gUlM+sK  
|U|>YA1[b  
转入A的帐户to charge the amount to As account O k` }\NZL  
s:3[#&PQpN  
i/9iM\2  
( eTrqI`  
以计帐方式付款to pay on account QRQZ{m  
l)%PvLbL  
BiYxI{VFD  
x6UXd~ L e  
代理某人||为某人on ones account||on account of one Nm
?^cR5r  
zZ=SAjT QP  
r:g\  
EqW~

K@  
为自己计算||独立帐目on ones own account Ek{QNlQ]4  
!Y~UO)u2  
Lnh=y2  
;qWu8\T+  
由某人收益并负风险on ones account and risk||for ones account and risk ~[ufL25K  
?\V#^q-  
tMxde+$y  
W8d-4')|  
由某人负担for ones account||for account of one eY<<Hld  
i>Q!5  
8o~ NJ 6  
[YOH'i&X  
按某人指示||列入某人帐户by order and for account of one #Z%" ?RJ  
EF`}*7)  
P.]h` 4  
*fg2bz<~[B  
列入5月份帐目for May account G}nJ3  
b>uD-CSA  
XY"b90  
[neuwdN  
编入某中帐项下to pass to the account of||to place to the account of 2&1mI>:F  
=)Xj[NNRT
 
F/oqYk9`  
'ITq\1z  
寄出清算书to send in an account||to send in render an account _?~%+Oz/  
h&0zR#t  
*] ihc u  
&hYgu3O  
支票薄cheque book K<>kT4  
5XK Tb  
eAy,T<#  
,H]%4 @]|o  
支票陈票人cheque drawer }+@9[Q L  
[HILK`@@  
 &K/?#  
=QqH`.3  
持票人cheque holder yK*vn]}  
%qc_kQ5%  
EvT$|#FY  
%f]#P8VP  
不记名支票cheque to bearer||bearer cheque d(q1?{zr4  
g|~px$<iY  
ofy"SM  
cN,*QN  
记名支票||认人支票cheque to order $bTtD<a  
{7M++J=  
V^_
A{\GK  

X*2W4udF  
到期支票antedated cheque $k~TVm Yex  
7e"}ojt$  
6K.2VY#  
QH'*MY  
未到期支票postdated cheque <`nShP>vl  
rW?Wd Eg  
'`jGr+K,wU  
\g}]u(zg%  
保付支票certified cheque s$M(-"mg  
@| z _&E  
s)-oCT$[  
2 @#yQB1  
未获兑现支票，退票returned cheque ` Ig5*X4|  
h:4(Gm;  
.QvD603%5  
)9eIo&Nl  
横线支票crossed cheque +C SpL2@  
[q9B"@X  
Hx.|5n,5  
SXL3>-Z E  
普通横线general crossing ;.}L#'0j  
zD{]3pg  
MPB[~#:  
&da=hc,>%  
特别横线special crossing }_+XN"}C  
5 ^{~xOM5  
F-,gj{s  
Cut~k"lv  
空白支票blank cheque %-n)L  
{5dVK  
'cO8& |  
"| '~y}v_  
失效支票，过期支票stale cheque ?}HK!feU  
E+
L 7[  
<pX?x3-'  
u({^8: AYu  
普通支票open cheque o
5Oig  
+<bj}"  
)qxt<  
lSX1|,B7:]  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7@c!4hmr
U  
Z=Y29V8  
t&U9Z
$L S  
vXKL<  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Y'/6T] a  
wv\X  
kz=ho~ @  
O nXo0PV/(  
支票换现金||兑现to cash a cheque s$fM,l:!  
R_EU|a
  
B!'K20"gF  
do" m=y  
清理票款to clear a cheque l,@>J9}Se  
k{vj,
#  
+<E#_)}`D6  
cK$yr)7  
保证兑现to certify a cheque Z %pc"  
k0Vri$x  
v`4w=!4  
?_H9>/:.  
填写支票数额to fill up a cheque +`>7cy%cZ  
ai 4k?  
$yOB-  
_ZRmD\_t  
支票上划线to cross a cheque vQ< ~-E  
>DRxF5b{  
0AM_D >fH  
- (s0f  
开发支票to make out a cheque \Z5Wp5az},  
vP{i+s18B  
yi8vD~aA[  
S_7]_GQ9  
签发支票，开立支票to draw a cheque||to issue a cheque l,|Llb  
QQAEG#.5  
ZA=J`->k  
<EC"E #p  
透支支票to overdraw a cheque EZ!! V~  
Z}O]pm>=G  
z83v J*.  
$:u*)&"t|  
背书支票to endorse a cheque e;6:U85LS  
s9C^Cy^su  
hWly8B[I  
x}2nn)fdZ  
请付票款||清付票款to pay a cheque||to honour a cheque !Yc:yF  
)?{<Tt@  
&YIL As^8A  
89d%P J0  
支票退票to dishonour a cheque u(zgKoF9A  
.vHHw@  
8L[+$g`  
>33=0<  
拒付支票to refuse a cheque ;Tbo \Wp9  
t'K+)OK  
3nA^s"#p  
1ZFKLI`V  
拒付支票to stop payment of a cheque hP:>!KJ  
mc]+j,d  
FH}?QebSR  
fV+a0=Z  
提示要求付款to present for payment hT%fM3|,e  
-UEi  
|-JG _i  
q%,86A>  
见票即付持票人payable to bearer LB@<Q.b,U
 
M[I=N  
XU7to]'K  
]O;*Y{:Y  
支付指定人payable to order 3nB
Z+n4
z  
KaEaJ  
`:'ciY|%b  
";U~wZW_  
已过期||无效out of date||stale ?Nt(sZ-  
">T\
]V$R  
w!UF^~  
MXW1:  
请给出票人R/D||refer to drawer ~Jf(M^E  
O#.YTTj  
4lPO*:/  
{5VJprTbv  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds aUL7]'q}  
v RD/67  
W9l](Ow  
bF9.k  
文字与数字不一致words and figures differ uWx<J3~q.  
glC,E>  
[%^0L~:  
#;99vw c  
支票 & *tL)qKDc  
_L=-z*a\  
时间已过account closed ;):;H?WS|A  
5v
oL@w>  
j f4<LmR  
*& w/*h$!  
更改处应加盖印章alterations require initials 9O &]!ga  
E3a^"V3p  
I3 6@x`f  
C'@I!m._i  
7zzFM  
TgJ+:^+0  
时间已过effects not cleared |./:A5_h  
>Ec;6V e  
%V;*E]  
NEIF1(:  
停止付款payment stopped P7>\j*U91{  
S.[L?uE~F  
!hJ!ck]M  
PkFG0  
支票毁损cheque mutilated 0vEQgx>  
qJ5b;=  
?Xpk"N7  
2iKteJ@h)  
汇款||寄钱to remit||to send money .
Ao _cx  
Wlg1t~1=  
}#tbK 2[  
\DlMOG  
寄票供取款||支票支付to send a cheque for payment p+ReQ. 5|  
L_T+KaQCH  
){mqo
%{SO  
7%$3`4i`O  
寄款人a remitter N[-$*F,:_  
VN09g&  
, 2
U  
9b6U]z,  
收款人a remittee gcI<bY  
Mi NEf  
)Ko~6.:5H  
@ o<OI  
国外汇票foreign Bill >KQ/ c  
G/~b(V; >  
$ r-rIW5\  
S@[NKY  
国内汇票inland Bill B*)mHSs2  
OI0@lSAo <  
C[{E8Tg/  
_s<BXj  
跟单汇票documentary bill } PL {i  
]):>9q$C  
A.yIl`'UP#  
yD
$d^/:  
空头汇票accommodation bill Y_C6*T%  
Zcw<USF8  
3xRn  
vz3olHX  
原始汇票original bill g`Q!5WK*  
jT]R"U/Q  
DGTE#?'(  
XL44pE m  
改写||换新票据renewed bill FQ0 ;%Z  
[j
TU nP  
v.sjWF  
h'GOO(  
即期汇票sight bill||bill on demand Ll%}n
ti  
a".iVf6y  
}Q9+krrow  
kZ6:=l  
…days after date||…days after date…日后付款 !K2QD[x  
X R<g~&h  
4Wvefq"
 
Z6 -  
…months after date||…months after date…月后付款 M<=e~';H  
A!^r9?<  
vqVwo\oEdU  
`2\:b^h  
见票后…日付款…days after sight||…days sight s^.tj41Gx}  
;*+H&  
a*&&6Fo  
. =yv m  
见票后…月付款…months after sight||…months sight -glGOTk  
C]3:&dx9  
ang~_Ec.  
] X)~D!mA  
同组票据set of bills g-u4E^,*|  
M(C$SB>  
-s)h ?D  
e\-,e+  
单张汇票sola of exchange||sole of exchange 0ap'6  
* R X^ z6  
_d^d1Q}V  
Nw"?~"bo  
远期汇票usance bill||bill at usance xh#pw2v7V  
1A* "v  
>[nR$8_J-l  
7 _"G@h  
长期汇票long bill Y]`o-
dV  
q<^MC/]  
(!efaj  
RFSwX*!  
短期汇票short bill ,h/l-#KS  
2 p }I  
tv~Y5e&8  
rR/{Yx4  
逾期汇票overdue bill =w:)AWZ  
.r- Zz3  
c4Q9foE   
%2B1E( r%M  
宽限日期days of grace WWOt>C~
zV  
i6P$>8jBQ-  
wZJbI[ r  
W4P+?c>'2  
电汇telegraphic transfer （T.T） d0Ubt  
z yp3+|  
mC-wP
i8  
Akws I@@  
邮汇postal order||postal note （Am.）||post office order||money order  0r
 i  
_ShWCU-~Z  
j/NX
 
Lm<WT *@  
本票promissory note （P/N） R>&8%%#  
v046
 
4b,+;  
Hr7pcz/#l  
押汇负责书||押汇保证书letter of hypothecation 5'V-Ly)*%  
%]4=D)Om  
9%"\s2T  
yh|+Usa  
副保||抵押品||付属担保物collateral security M^hz<<:
$  
]n"U])pJd  
> sQ&5-i  
})?-)fFD  
担保书trust receipt||letter of indemnity 8A:: q;  
Lp4F1H2t-  
gNDMJ^`  
lF40n4}  
承兑||认付acceptance Oz&*A/si+3  
WIAukM8~  
nZ#u#V  
7[K3kUm[  
单张承兑general acceptance -okq=9  
K_:2sDCaN  
iTT%_-X-  
?4aW^l6/  
有条件承兑qualified acceptance Dbq/t^  
.!i`YT*jF
 
{^:NII]  
SkCux  
附条件认付conditional acceptance &RI;!qn6(  
]ZW-`UMO  
% -+7=x  
<%rm?;PBl  
部分认付partial acceptance   P&@,Z#\