[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。   0/GBs~P  
会计报表statement of account t%}<S~"  
H!IVbL`a{  
q<:8{Y|  
w ,j*I7V  
往来帐目account current vG
_R( ]d  
O*~,
L6# }  
=|?`5!A  
#^T`vTD-  
现在往来帐||存款额current accout ,U\s89  
3x;UAi+&  
Tx.N#,T|  
le/j!  
销货帐account sales p~w
] ~\  
O) q4^AE$  
^\ [p6>  
KL_/f   
共同计算帐项joint account $S#Z>d*1!  
|]< 3cW+  

x9 > ho  
T~E;@weR  
未决帐项outstanding account _KM? ?&  
<wSJK  
=Kkqk  
u}% OC43  
贷方帐项credit account||creditor account DsMo_m/"1  
M@.l# [@U  
]yPK}u  
dL0Q8d\^T  
借方帐项debit account||debtor account ogFo/TKM  
Ph=NH8   
@AZNF+ \W$  
q=X<QhK  
应付帐||应付未付帐account payable 0f@+o}i=)  
\foThLx  
({E,}x  
Jx+6Kq(  
应收帐||应收未收帐account receivable % G=cKM  
G=cRdiy`C  
x {NBhq(4  
Lp&nO   
新交易||新帐new account {?`rGJ{f  
m \)B=H!bz  
0 PYYG  
<O+
GXJ2  
未决帐||老帐old account
21v--wZ  
:TTq   
b=EI?Xw
J  
N?qETp-:  
现金帐cash account (9u`(|x  
J@-'IJ  
4FaO+Eo,8  
ZD&F ,2v  
流水帐running account "pO
 
\Eh5g/,[  
d#T5=5#  
B!+c74  
暂记帐||未定帐suspense account {"'M2w:|D1  
@(#vg\UH  
qArR5OJ  
AOg'4  
过期帐||延滞帐overdue account||pastdue account 4#(/{6J  
D|5mNX%e  
:<aGZ\R5  
9?\cm}^?  
杂项帐户sundry account F${s EtH  
Pn9".  
@K]`
!=vUk  
+t,b/K(?]  
详细帐单||明细表detail account `/WxEu3  
c^w ^'<  
/H<{p$Wd  
}[eUAGhDU  
呆帐bad account ~u*4k:2H  
/kGWd9ujF  
Vs"
b  
~m fG Yk"  
会计项目title of account ;l%xjMcU  
)cH\i91  
jsAx;Z:QT  
sO) H#G  
会计薄||帐薄account-book #f(a,,Uu'  
ZW;Ec+n_K  
{e&fBX6;  
vEx'~_+a9  
营业报告书||损益计算表account of budiness||business report f ExFpR,`  
q#j[0,^ $  
o135Xh$_>'  
#btz94/~O  
借贷细帐||交验帐account rendered IS8 sJ6")  
N@PuC>  
551_;,t  
{EZR}N  
明细帐account stated e^*&&  
p@78Xmu?q  
6KGT?d  
% (h6m${j  
与…银行开立一户头to open an account with { 5r]G  
=RUy4+0>F  
i@:^b_  
JX'}+.\  
与…银行建立交易to keep account with yPmo1|'X>d  
\2u7>fU!  
% rB,Gl:)g  
O$z"`'&j#  
继续记帐to keep account \X %#-y  
X(Af`KOg[  
y={ k7  
O=}w1]  
与…有交易to have an account with C1AX  
iAe"oXK|  
=X(N+(1~  
\@PMj"p|:  
作成会计帐||有往来帐项to make out an account with #N3*SE  
r
7VBz_Q  
tV4yBe<``  
.;31G0<w2  
清算||清理债务to make up an account '[6]W)f  
Sy?^+JdM/  
e|C2/U-  
VXCB.C"  
清洁帐目||与…停止交易to close ones account with !_Y
%+Rkp0  
;PVE= z+y  
=_&,^h@'3e  
;|T|*0vY[  
结帐to close an account G l/3* J  
&K!0yR  
R:P),
 
!rgXB(  
清理未付款to ask an account||to demand an account v$`3}<3-  
<Y /3U  
8;~,jZ s  
HziQ%QR  
结清差额to balance the account with oTk\r$4eb  
FXk*zXn6  

^Zpz@T>m  
Up-^km
 
清算to settle an account||to liquidate an account||to square an account "/O07l1Q
<  
#U'}g *  
Q~^v=ye  
'n{=`e(}cI  
审查帐目||监查帐目to audit an account Dg^s$2  
F6{ O  

`?&C5*P  
%eF=;q  
检查帐目to examine an account O|m-[]  
WjVm{7?{  
S]E|a@kD3  
,X| >d
 
转入A的帐户to charge the amount to As account 3#fg  2  


]x1ba_  
S41S+#7t*  
Oxu}W%BF*  
以计帐方式付款to pay on account &iuMB0rbu  
Gf7r!Ur;g  
! .Pbbs%  
>]Mhkf/=)  
代理某人||为某人on ones account||on account of one var
aBFD  
]q#"8=  
(<`>B  
1jK2* y  
为自己计算||独立帐目on ones own account z\k6."e_&  
3DjX0Dx/l  
CW@EQ3y0  
|em_l$oGc  
由某人收益并负风险on ones account and risk||for ones account and risk gBgaVG  
}P!:0w3  
.$&v
SOgd(  
EwfL.z  
由某人负担for ones account||for account of one W'zI~'K  
6C_H0a/h&  
'eQ*?a43  
7 A{R0@  
按某人指示||列入某人帐户by order and for account of one it j&L <e  
H8Ra!FW@  
rb.:(d)T  
fn//j7 j  
列入5月份帐目for May account 2j^8{Agz  
:2t?0YR  
1OFrxSg  
#%CB`l  
编入某中帐项下to pass to the account of||to place to the account of qpB8ujj<V  
R LVz"=  
{f6~Vwf  
MR":aT  
寄出清算书to send in an account||to send in render an account  =VSUE Pq  
7?Twhs.O  
#9(iu S+BU  
EzU=q E  
支票薄cheque book n7#
}i2:  
HvG~bZN
 
9Kc;]2
m  
Xj6?,J  
支票陈票人cheque drawer |dqAT.  
yEL5U{  
?D@WXE0a  
\S#![N
C  
持票人cheque holder lt C  
Vg`32nRN  
Ap(>mUs!i  
Eye.#~  
不记名支票cheque to bearer||bearer cheque .gwT?O,  
ibuoq X `  
>@|XY<  
.Nd_p{   
记名支票||认人支票cheque to order QL@}hw.F  
D89(u.h  
DUs0L\  
hRktvO)K  
到期支票antedated cheque <QRRD*\  
\avgXndI  
O&PrO+&  
X./7b{Pax  
未到期支票postdated cheque V%w]HIhq  

HqKD
]1  
,6T3:qkkvF  
K1|xatx1V  
保付支票certified cheque }C{wGK+o[  
7,D6RP(b  
X=X
 
zqGo7;; #  
未获兑现支票，退票returned cheque |s[k= /~"  
$tca: b}Mk  
@O&;%IZMY  
I(
0 *cWO  
横线支票crossed cheque OR-fC  
FP h1}qS  
9d >AnTf&H  
d7!,  
普通横线general crossing D"GQlR  
8s<t* pI2  
hT$/B|  
LLW\1 cxi  
特别横线special crossing t8z=R6zX  
[f @[gE  
$n9Bp'<  
`RLn)a  
空白支票blank cheque NR0fxh  
\~@a/J  
]c$)0O\O  
kmF@u@ 5M  
失效支票，过期支票stale cheque L[.RV*sL  
20k@!BNq  
;=E!xfp5U  
t8upS u|  
普通支票open cheque qHra9yuSh  
^Y+P(o$HM  
%Ig3udcY?  
e"ur+7  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )_Wo6l)i  
`\#J&N  
_';oT*#  
-
}Q^A_xK  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B|6_4ry0U  
5AO'IhpL  
:PF6xL&  
' lMPI@C6r  
支票换现金||兑现to cash a cheque f"g-Hbl5  
X) xeq  
UU"'  
jxNnrIA  
清理票款to clear a cheque E [b6k&A  
"3X~BdH&J  
;dE'# Kb  
AvEd?  
保证兑现to certify a cheque `78)|a*R.  
^OnZ9?C{R  
SdQ"S-H  
&5o ln@YL  
填写支票数额to fill up a cheque U *']7-  
^ woCwW8n  
|?/,ED+|>D  
;<)<4N"  
支票上划线to cross a cheque AI\|8[kf0  
On4tK\l@  
>,)tRQS  
f15f)P  
开发支票to make out a cheque QC^#ns&  
+_ZXzz
cO<  
Y$&+2w,)H,  

yV/A%y-P  
签发支票，开立支票to draw a cheque||to issue a cheque 1xzOD@=dI  
MiB}10  
Tq*K =^  
hk.Zn.6A'  
透支支票to overdraw a cheque `37$YdX  
iX\]-_D  
:#&Y  
T.x"a$AU  
背书支票to endorse a cheque %1^E;n  
tEE4"OAy  
Hm*?<o9mxC  
qVMBZ\`Qm  
请付票款||清付票款to pay a cheque||to honour a cheque /<-@8CC<  
qGrUS_~q*  
$=GnoS  
LOf)D7T  
支票退票to dishonour a cheque (D1$&  
$:D-dUr1  
0` \!O(jJ  
C|
hD^m  
拒付支票to refuse a cheque )$oboAv#  
lZf=#  
gyf9D]W  
E\lel4ai  
拒付支票to stop payment of a cheque ?|,-Bft3  
I' TprT  
(+lCh7.  
T>qI,BEY  
提示要求付款to present for payment KKJ)BG?qZ  
&x>8 %Q s  
9~ JeI/  
!aQQq[  
见票即付持票人payable to bearer j'M=+  
: j}4F  
u
EX+j  
iz@LS  
支付指定人payable to order $G}!eV 6  
GZCX
m+  
;r.0=Uo9]  
NGq@x%T  
已过期||无效out of date||stale (HD8Mm  
tX@G`Mr(  
|p\vH#6y+  
{$fd?| 9h  
请给出票人R/D||refer to drawer QK0-jYG^  
gof'NT\c  
!Pf6UNN'  
#[$zbZ(I>:  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }$E341@  
aRE %(-5  
]**h`9MF  
k=M_2T'  
文字与数字不一致words and figures differ fv+t%,++:  
wpI_yp   
PPMAj@B}V  
xixdv{M<FF  
支票 m]D3ec\K'  
9^<Y~rkm  
时间已过account closed S\"#E:A  
jL]Y;T8  
.4O
~a  
VAnP3:  
更改处应加盖印章alterations require initials ^sqTgrG  
hy|Yy& -  
W:hg*0z-*  
|D1:~z  
Q@0Zh,l  
Xt9vTCox  
时间已过effects not cleared ;]\>jC  
e gdbv  
E -+t[W  
-|g9__|@  
停止付款payment stopped  Jk> !I\  
Hzc5BC  
cf+EQY  
[M/0 Qx[,  
支票毁损cheque mutilated ,+GS.]8<  
k(ho?  
/hp [+K  
x +]ek  
汇款||寄钱to remit||to send money p>9|JMk  
T-a[  
&qyXi[vw  
x^~@`]TV^  
寄票供取款||支票支付to send a cheque for payment B]#^&89wG)  
E]dc4US  
0T
2^$^g  
6;S z^W  
寄款人a remitter 
Dt:NBN  
<i~=-Z(  
^/ZNdwx  
MN^d 28^/  
收款人a remittee w`I+4&/h  
L}=t"y  
-Dy":/Bk  
+%=lu14G  
国外汇票foreign Bill y&L Lx[8^  
6Wk9"?+1  
`MC5_SG 1  
ac%x\e$  
国内汇票inland Bill }uiD8b{I  
aJLc&o 8Yg  
&t,"k'p  
LbUH`0:%t  
跟单汇票documentary bill utU;M*  
lS{ ^*(a  

p735i`8  
p mc)$3u  
空头汇票accommodation bill Jp"[`
m  
6Z<|L^  
Vl/fkd,Z  
dR!x)oO=  
原始汇票original bill Q B"+B]rV  
p]rV\,Yss  
3?Fe(!@  
-,q qQf  
改写||换新票据renewed bill sL)7MtNwy  
}CM#
jN?(  
%$'Z"njO&  
a[jNT$8  
即期汇票sight bill||bill on demand 4}-G<7*  
t1ers> h  
%^l&:\ hy  
a7sX*5t{R  
…days after date||…days after date…日后付款 K"cV7U rE  
nT9Hw~f<j  
PQ2rNY6  
49=L9:  
…months after date||…months after date…月后付款 rN'8,CV  
?{%"v\w  
-oi@1g@  
y*!8[wASHq  
见票后…日付款…days after sight||…days sight kTA4!654  
0[p"8+x  
%-<6Z9otc  
3LZvlcLb  
见票后…月付款…months after sight||…months sight +z<GycIc?K  
"~q~)T1Z  
5!BW!-q  
xAr&sGMA  
同组票据set of bills oG\lejO  
_k#!^AJ}x  
; Irn{O  
Z+ _xX  
单张汇票sola of exchange||sole of exchange 8x-(7[#e<g  
B:ugEAo_  
HLPY%VeD  
nF]zd%h  
远期汇票usance bill||bill at usance 9W&nAr
 
Bm 4$  
<j1r6.E)  
K5F;/KR
"  
长期汇票long bill TLq^5,qG  
.yHi"ss3  
izu_1X  
K^P&3H*(/n  
短期汇票short bill DGg1T
UE  
Rm`P.;%  
*y', eB  
:<HLw.4O  
逾期汇票overdue bill yb,$UT"]  
sQ+s3x1y  
-/Zy{2 <u  
&?5me:aU  
宽限日期days of grace cPkP/3I]h  
!x!1H5"  
H;0K4|I  
ihekON":  
电汇telegraphic transfer （T.T） 7a=ul:  
yCuLo`  
;.^! 7j  
]x(6^:D5  
邮汇postal order||postal note （Am.）||post office order||money order ^^< C9  
BAi`{?z$<  
V+r&Z<&  
[("2=Uz;  
本票promissory note （P/N） .hUlI3z9  
%:j`%F;R  
PPh<9$1\g  
U.h2 (-p  
押汇负责书||押汇保证书letter of hypothecation HU$]o
 N  
1/i1o nu}  
Wf-XH|j[  
#m;o)KkH$r  
副保||抵押品||付属担保物collateral security o ZQ@Yu3  
`TH\0/eE  
Zrj#4E1  
G6lC[eK  
担保书trust receipt||letter of indemnity <H{K&,Z(ZM  
:4\%a4{Ie  
YV} "#  
3177R>0  
承兑||认付acceptance 947;6a%$  
~gHn>]S0  
L=fy!R  
9XKqsvdS  
单张承兑general acceptance n5;@}Rai  
%3AE 2"  
TY5R=jh=  
Z1:<i*6>D  
有条件承兑qualified acceptance ,In%r`{i  
FnI}N;"  
E"  >`  
GB"Orm.  
附条件认付conditional acceptance 8@LUL)"  
=vvd)og  
dQ_4a
O  
<Q"G aqZ  
部分认付partial acceptance   2.=u '