[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。   +[B@83  
会计报表statement of account aQH B  
epGC Ta  
Msst:}QY
 
#t<  
往来帐目account current QruclNW{Bv  
P<C=9@ `!  
n%K^G4k^  
L]Dq1q8`  
现在往来帐||存款额current accout e5$S2o~JF  
]Ei*I}  
36MNaQt'e  
,(;]8G-Yj  
销货帐account sales 5*\]F}  
3,^.   
1"S~#  
FSD~Q&9&  
共同计算帐项joint account C17$qdV/  
|crm{]7X  
w `_"R 6  
/2>.*H_2  
未决帐项outstanding account ksy]t|  
/N7.|XI.  
a\B'Q
e+  
E RjMe'q4  
贷方帐项credit account||creditor account %\] x}IC  
Vb,'VN%   
o@[oI\Vr!  
iI Dun Ih  
借方帐项debit account||debtor account #c$z&J7e  
agd^ga3  
UIC~%?oIA  
k!py*noy  
应付帐||应付未付帐account payable _c>8y  
pEq }b+-  
o&MOcy D  
9@>Q7AUCQ  
应收帐||应收未收帐account receivable \p#_D|s/Ep  
MW|R )gt  
>Xi/ p$$7u  
QxT\_Nej*n  
新交易||新帐new account j:7AVnt  
vg8Yc  
#|/+znJm  
tE<'*o'  
未决帐||老帐old account [LM9^*sG2V  
PZihC  
+-NH 4vUg  
uxlrJ1~M  
现金帐cash account ldt]=Sqy  
<UwYI_OX  
mo"1|Q&  
NA+7ey6  
流水帐running account y I}>  
r3dGX iu  

4q\&Mb3  
-8yN6 0|  
暂记帐||未定帐suspense account )]C(NTfxg  
5c$\DZ(  
JPM~tp?;<  
8 cGoo u6  
过期帐||延滞帐overdue account||pastdue account G7%f| Y  
1 %8JMq\  
JHa\"h  
Nx"|10gC  
杂项帐户sundry account o~M=o:^nH  
[l}H%S   
O9rA3qv B  
x/ix%!8J  
详细帐单||明细表detail account |nBs(>b  
o,RiAtdk  
P=.~LZZ]89  
FuC\
qF  
呆帐bad account 7^<6 |>j4  
)Em`kle  
#gVWLm<  
7^C&2k5G  
会计项目title of account Dt\rrN:v  
EiVVVmm!  
intl?&wC  
[eFJ+|U9  
会计薄||帐薄account-book Vfw H:  
qRHT~ta-?  
S]NT+XM  
1024L;  
营业报告书||损益计算表account of budiness||business report dDa&:L  
t N4-<6  
5_1\{lP  
'Y/kF1,*  
借贷细帐||交验帐account rendered b!r%4Ah  
q:=jv6T#  
B$qTH5)W  
A0OA7m:~4  
明细帐account stated bd H+M?k  
}X. Fm'`  
%/ "yt}"|  
r
BOH9L  
与…银行开立一户头to open an account with - ,?LS w  
 DTa!vg  
Yr>0Qg],  
]E)\>Jb  
与…银行建立交易to keep account with CDoD9Hq,  
L4Kg%icz l  
o2cc3`*8d  
/pV N1Yt  
继续记帐to keep account 3Yo)K  
;G[0%z+*  
\XwC|[%P  
EM`'=<)V  
与…有交易to have an account with >TiEYMW  
Mdh]qKw  
:dNJ2&kJ  
:@a0h
  
作成会计帐||有往来帐项to make out an account with +TX
4,"  
KuW>^mF(I  
n_:EWm$\  
v+}${h9  
清算||清理债务to make up an account e=aU9v L  
wS+!>Q_]w  
/DP0K @%  
g*`xEb='  
清洁帐目||与…停止交易to close ones account with 'IT]VRObP  
EJRkFn8XG'  
zR<fz  
}!?RB v'W  
结帐to close an account tCm]1ZgRW  
,p /{!BX  
,LP^v'[V7  
_!!Fg%a5"R  
清理未付款to ask an account||to demand an account &W c$VDC  
KV8<'g+2?  
\WbQS#Z9  
*A4eYHn@  
结清差额to balance the account with 8Lgm50bs  
w^("Pg`  
qVI0?B x  
aC%Q.+-t  
清算to settle an account||to liquidate an account||to square an account aEh9za  
KU*aJl_n,  
.gzfaxi  
G "!v)o  
审查帐目||监查帐目to audit an account SH#*Lc   
H5& ._  
vU5}E\Ny  
L &hw-.Q  
检查帐目to examine an account KV$4}{  
D6|-nl  
hvQXYo>TZx  
XogCq?_m  
转入A的帐户to charge the amount to As account pT3icy!A=  
E/*&'Osq  
&xhwOgI#,  
'TuaP`]<  
以计帐方式付款to pay on account A0U
9,M  
Pr(@&:v:  
)J0h\k y  
=6O*AJ  
代理某人||为某人on ones account||on account of one {:#nrD"  
H0sTL#/L\  
QxGcRlpLK  
K)se$vb6  
为自己计算||独立帐目on ones own account "tl$JbRTY  
PgGUs4[  
 a@<-L  
-`eB4j'7  
由某人收益并负风险on ones account and risk||for ones account and risk 5ya^k{`+ZO  
ah_>:x  
OG$v"Yf~  
Ie(.T2K  
由某人负担for ones account||for account of one %D8.uGsh  
^3S&LC 1;|  
QIevps*  
.|5$yGEF_+  
按某人指示||列入某人帐户by order and for account of one o|xZ?#^h  
|3 yG  
wT6zeEV~*  
%lWOW2~R  
列入5月份帐目for May account ..+#~3es#y  
_oCNrjt9  
Qni`k)4  
h9CTcWGt  
编入某中帐项下to pass to the account of||to place to the account of
k4dC  
S\<i`q  
dt,Z^z+"E  
^]D1 ':  
寄出清算书to send in an account||to send in render an account |\?u-O3  
$--+M D29Q  
w4Df?)Z  
'&B4Ccn<V  
支票薄cheque book L YF|  
C!Srv7  
L 1!V'Hm{  
{.jW"0U  
支票陈票人cheque drawer 0kOwA%m  
)"6-7ii7(f  
'!8-/nlv1  
KNd<8{'.  
持票人cheque holder #Gg^QJ*  
A$5
M.  
Q N#bd~  
C-;w}  
不记名支票cheque to bearer||bearer cheque ){"?@1vP  
LlO8]b!P-^  
4fC:8\A  
nWY^?e'S  
记名支票||认人支票cheque to order BR@m*JGajz  
ceJi|`F  
usD@4!PoA  
-dB
WpT  
到期支票antedated cheque Z%B6J>;uM  
3cL iZ%6^  
` w\P- q  
CCe>*tdf  
未到期支票postdated cheque fM4B.45j  
@ |c])  
)j>U4a  
y7fy9jQ 8.  
保付支票certified cheque xi(\=LbhY  
#xw*;hW<  
!L wHKCj  
-R:_o1"  
未获兑现支票，退票returned cheque XgHJ Oqt  
0O>ClE~P  
mQ"uG?NE  
4$pV;xV  
横线支票crossed cheque mL48L57Z  
ufL<L;Z\;  
r9})~>   
~s'tr&+  
普通横线general crossing oIj=ba(n1  
q_h (D/g  
OpEH4X.Z  

Y-a   
特别横线special crossing y]fI7nu&  
KZw~Ch}b9  
_o$jk8jOjW  
XH$r(@Z\7  
空白支票blank cheque ?zf3Fn2y  
JUpV(p"-r  
\H@1VgmR;  
wc4BSJa,19  
失效支票，过期支票stale cheque hcj}6NXc  
hDW!pnj1  
V^5d5
Ao  
K8sRan[4}  
普通支票open cheque #;j:;LRU  
0\= du  
E>|X'I?r^  
P.,U>m  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yQD>7%x  
Ic0Y  
-{xk&EB^$5  
*{
DTxEy  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L>h8>JvQ  
LZRg%3.E
 
v\U
k?V5T  
%'=*utOxy  
支票换现金||兑现to cash a cheque i .vH$  
V}#X'~Ob  
$s/E}X  
=Xh)34q  
清理票款to clear a cheque @owneSD qN  
S%i^`_=Q  
tNi>TkC}`  
>CqzC8JF  
保证兑现to certify a cheque USz~l7Xs  
,RV qYh(-|  
}aVZ\PDg  
N>!:bF  
填写支票数额to fill up a cheque _qxI9Q}<"  
20;9XJmjl  
cQU;PH]  
/*mF:40M;  
支票上划线to cross a cheque $')C&  
r !mRUw'u  
JL1ajlm~  
hJ}i+[~be  
开发支票to make out a cheque F)LbH&Kn  
"?I#! t%'  
1`&`y%c?B  
69g{o o  
签发支票，开立支票to draw a cheque||to issue a cheque YX0ysE*V:&  
5I622d  
{ qNPhi  
+3)r szb72  
透支支票to overdraw a cheque <xOX+D  
hH8&g%{2  
E7:xPNU  
d~LoHp  
背书支票to endorse a cheque   Q.g/  
[0 F~e  
=&WIa#!=  
H@Z_P p?  
请付票款||清付票款to pay a cheque||to honour a cheque #).$o~1ht!  
k6(7G@@}  
cMw<
3u\  
D0D=;k   
支票退票to dishonour a cheque ,&P 4%N"  
->
sxz/L  
3e_tT8
  
`\kihNkJn3  
拒付支票to refuse a cheque CL=%eSsuD  
7*!7EBb  
u\]EG{w(  
c|&3e84U  
拒付支票to stop payment of a cheque a +w2cN'  
;M:AcQZ|_  

?b (iWq  
 yqT!A  
提示要求付款to present for payment ;tjOEmIiU  
XB)D".\  
cq1 5@a mX  
n|(lPbD  
见票即付持票人payable to bearer SH%NYjj  
9`tK9  
!J$r|IX5  
9LDv?kYr  
支付指定人payable to order 1EyN |m|  
sy: xA w  
iQ'*QbP'Z  
82r8K|L.<y  
已过期||无效out of date||stale ]I?.1X5d0  
380`>"D  
po| Ux`u  
LP2~UVq  
请给出票人R/D||refer to drawer 9]4
Q@%  
]; w 2YR  
T[oC='I+O  
v=U<exM6%  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]3KeAJ  
BEdCA]T  
Pvxb6\G&d  
[9m3@Yd'  
文字与数字不一致words and figures differ {v?Q9  
;tOsA
#  
Jj4HJ9  
FuhmLm'p  
支票 jLAEHEs  
LrB 0x>  
时间已过account closed &>sbsx\y  
eg0_ <  
T5XXC1+  
jK|n^5\  
更改处应加盖印章alterations require initials L Eb$Fd  
,}oAc  
bi<<z-q`wJ  
ACszx\[K3  
)U/jD  
3I6ocj[,  
时间已过effects not cleared BU`X_Z1)  
Cf% qa
p#  
i8]EIXbMX  
&K ~k'P~m  
停止付款payment stopped ?nU<cxh  
BWt`l,nF  
zl
0{lV  
je] DR~  
支票毁损cheque mutilated Myq8`/_  
KC/O EJ`  
6
^`iuC5  
C6!F6Stn]g  
汇款||寄钱to remit||to send money .#[
9q-  
0TU3 _;o  
c=!>m  
NL2
1se  
寄票供取款||支票支付to send a cheque for payment K;F1'5+=D  
#M-!/E  
N J3;[qJ  
Qqm?%7A1  
寄款人a remitter J8ni}\f  
Lqgrt]L_"  
!=0h*=NOYt  
F};R  
收款人a remittee & 3#7>
oQ  
3>O|i2U  
#2tmi1 ya  
dGKo!;7{  
国外汇票foreign Bill +%dXB&9x|Z  
E7Lqa S  
">V1II 7  
SNj-h>&Mha  
国内汇票inland Bill uwwR$ (\7  
YxF@1_g  
rN0<y4)!  
T#!>mL|9|  
跟单汇票documentary bill t G_4>-Y#w  
~\":o:qyc  
{ I#>6  
BP/nK.  
空头汇票accommodation bill kR=sr/
{  
mU5Ox4>&9  
W+h2rv  
s.J4&2Q  
原始汇票original bill zWY988fX0  
,54z9F`  
QLqtE;;)JK  
"O34 E?ql.  
改写||换新票据renewed bill !XPjRdq  
M2Q,&>M   
H|%J"  
$/wm k7T  
即期汇票sight bill||bill on demand sz9W}&(j  
=AIts[!qd  
:ld~9  
IuwE&#  
…days after date||…days after date…日后付款 4]o+)d.`(  
qTJhYxm  
-^_2{i  
Xa`Q;J"h  
…months after date||…months after date…月后付款 z,,"yVk`,  
{&5lZ<nu8A  
gd;!1GNi]  
\<{a=@_k9  
见票后…日付款…days after sight||…days sight gk6f_0?X'  
$1yy;IyR  
;Y7'U rn  
nPyn~3  
见票后…月付款…months after sight||…months sight T^v763%  
BH:A]#_{  
|ADf~-AY  
"&6vFmr  
同组票据set of bills DU^.5f  
Kg%9&l  
WvfP9(-  
x^
`/&+m  
单张汇票sola of exchange||sole of exchange E)-;sFz  
.S//T/3O]Q  
JL M Xkcc  
~F"S]  
远期汇票usance bill||bill at usance g89@>?Mn  
l7-lXl"%q  
v>8.TE~2  
&gCGc?/R#  
长期汇票long bill Q(& @ra!{  
_vTr?jjfK  
&%2^B[{  
~/rD_K  
短期汇票short bill Fb{N>*l.  
`2f/4]fY  
x}/jh  
D;en!.[Z  
逾期汇票overdue bill $;^|]/-  
)Cy>'l*Og7  

|[`YGA4  
1KZigeHXI  
宽限日期days of grace #)'Iqaq7  
<$s6?
6P  
mG~kf]Y  
/EjXyrn2  
电汇telegraphic transfer （T.T） C^ZoYf8+"m  
_=HaE&  
#D9.A7fCc5  
L3b0e_8>R  
邮汇postal order||postal note （Am.）||post office order||money order SH)-(+72d  
NK0'\~7&  
u8c@q'_  
v]EMJm6d|  
本票promissory note （P/N） (WHgB0{  
-,y
p?<  
NtM>`5
{?  
h*R@ d  
押汇负责书||押汇保证书letter of hypothecation SJ]6_4=y*  
&g;!n&d zP  
qur2t8gnxq  
[q|W*[B:@  
副保||抵押品||付属担保物collateral security v~SM"ky#  
e@P(+.Ke  
)Fx] LeI;  
@ki|#ro  
担保书trust receipt||letter of indemnity 35l%iaj]G5  
t K;xW  
,lH }Ba02F  
sJLOz>  
承兑||认付acceptance 5Npxs&Ea  
7"!`<5o^  
)#i@DHt=  
M P8 Sd1_=  
单张承兑general acceptance @ujwN([I  
1["i,8zB  
5n?P}kca)  
Q/g!h}>(.  
有条件承兑qualified acceptance >B6*`3v  
3YMqp~4  
*47/BLys<  
JU17]gQ  
附条件认付conditional acceptance lqfTF  
^=eC1bQA  
UN'n~d@~  
OKh0m_ )7  
部分认付partial acceptance   *;@wPT