[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。   g'gdgfvn  
会计报表statement of account v1[29t<I!  
PeT'^?>  
 `]X
>V,  
kl`W\tF  
往来帐目account current :>*7=q=  
/ +\9S  
9my^ Y9B  
uc=B,3  
现在往来帐||存款额current accout 9UkBwS`  
N0lC0 N?_J  
dscgj5b1~  
_^;Z~/.  
销货帐account sales FtZ ?C@1/  
TO_e^A#  
.h[:xYm  
hj:,S|  
共同计算帐项joint account J1vR5wbu  
p[-O( 3Y  
K;(mC<  
zTp"AuNHN  
未决帐项outstanding account _+,TT['57s  
Rv=YFo[B  
G3 m Z($y  
"zc l|@  
贷方帐项credit account||creditor account nEfK53i_  
(ZGbhMK  
U(Zq= M  
-12U4h<e  
借方帐项debit account||debtor account \lY _~*J  
ZoeD:xnh[  
[e q&C_|D  
#QPjkR|\  
应付帐||应付未付帐account payable <GJbmRc|  
2T1q
?L?]  
y9 ;Yivr)  
mR~&)QBP.  
应收帐||应收未收帐account receivable CAe!7HiR  
z{6Z 11|  
%C0Dw\A*:  
~[ F`"  
新交易||新帐new account N;R^h? '  
[RL9>n8f  
,_P-$lB  
BWNi [^]  
未决帐||老帐old account (BM47D=v  
 bLL2  
3 {V>S,O3]  
KXrjqqXs  
现金帐cash account i@q&5;%%  
wq{hF<  
6LZCgdS{  
teP<!RKNb  
流水帐running account Kq!3wb;  
r^ XVB`v  
LP-o8c  
z{543~Og59  
暂记帐||未定帐suspense account Pfhmo $  
<%^&2UMg  
FwK]$4*  
KoRV%@I  
过期帐||延滞帐overdue account||pastdue account 7^Uv7<pw  
lYIH/:T  
l}h!B_P'  
N[hG8f  
杂项帐户sundry account q)GdD==  
J4'eI[73  
WxDh;*am:  
0J|3kY-n>  
详细帐单||明细表detail account @iiT
<
 
+_!QSU,@  
~Ei<Z`3}7"  
^OdP4m( >>  
呆帐bad account ("@!>|H  
Y2Tt Y;  
:0/7,i  
o-\[,}T)M  
会计项目title of account UG^q9 :t  
LeQjvW9y  
Sz~OX6L  
S/ *E,))m  
会计薄||帐薄account-book )BE1Q*= n  
SM'|+ d  
bcyzhK=  
y-k.U%  
营业报告书||损益计算表account of budiness||business report kstIgcI  
]'cs.  
x2EUr,7  
hxx.9x>ow  
借贷细帐||交验帐account rendered !i50QA|(G  
1oS/`)  
M:8R-c#![  
!if   
明细帐account stated pmM9,6P4@  
}C:r9?T  
\zY!qpX<  
ZNoDFf*h  
与…银行开立一户头to open an account with XX@ZQcN  
Hz~zu{;{J  
:h$$J lP  
_w{Qtj~s|  
与…银行建立交易to keep account with .H|-_~Yx|  
ixFi{_  
@F eTz[  
eDMO]5}Ht  
继续记帐to keep account +TJCLZ..  
b-DvW4B  
Z r8*et  
Ulyue  
与…有交易to have an account with q'DW~!>qX  
&&+H+{_Q  
bsX[UF
  
,hVli/   
作成会计帐||有往来帐项to make out an account with pb}*\/ s  
 &HW9Jn  
CY1Z'  
t!Xw
W$@  
清算||清理债务to make up an account KHme&yMq  
TxD#9]Q`  
WMdg1J+~  
Oz95  
清洁帐目||与…停止交易to close ones account with }j%5t ~Qa  
[6fQ7uFMM8  
 )2.Si#  
UfGkTwoo=  
结帐to close an account xEI%D|)<  
8=l%5r^cq  
Tbq;h?D  
Upe%r
C(  
清理未付款to ask an account||to demand an account t# i#(H  
w>gYx(8b  
! mHO$bQ"  
]esC[r]PJ  
结清差额to balance the account with HtFDlvdy]  
.]^?<bG  
wT@og|M  
icg fB-1|i  
清算to settle an account||to liquidate an account||to square an account uFE)17E  
z_HdISy0  
HfVZ~PP  
CTb%(<r  
审查帐目||监查帐目to audit an account XSRsGTCC=  
aUp g u"
 
d0D]Q  
&Jj<h: *  
检查帐目to examine an account @C$]//;  
d=(mw_-
?  
_)8s'MjA:&  
;uJMG  
转入A的帐户to charge the amount to As account wM n i  
_f83-':W6  
A^g(k5M*  
M]^5s;y  
以计帐方式付款to pay on account V0@=^Bls  
gdc<ZYcM  
2G7Wi!J  
@{Q4^'K"  
代理某人||为某人on ones account||on account of one /: "1Z]@  
f|5co>Hk  
-RwE%cr  
\e*]Ls#jS  
为自己计算||独立帐目on ones own account 4RO}<$Nx}  
W\3X=@|u)  
sC'`~}C  
kVgTGC"L=  
由某人收益并负风险on ones account and risk||for ones account and risk CJY$G}rk  
lA]8&+,
ZM  
M3\AY30L  
XS#Qu=,-  
由某人负担for ones account||for account of one [,Gg^*umS  
+(Ae4{z"1+  
0mE 0 j  
[n@] r2g)3  
按某人指示||列入某人帐户by order and for account of one 01]f2.5  
Et$2Y-L.  
B\~ }3!j  
oJ^P(]dw  
列入5月份帐目for May account Lbgi7|&  
y[;>#j$  
Q ,g\  
dO'(2J8  
编入某中帐项下to pass to the account of||to place to the account of D.:Zx  
?,z}%p  
cuX)8+  
Nn6%9PX_)  
寄出清算书to send in an account||to send in render an account KlEpzJ98  
:#Wd~~d  
O.? JmE  
Gc?a+T  
支票薄cheque book i-1op> Y  
&C}*w2]0S  
4#D,?eA7  
dtDFoETz  
支票陈票人cheque drawer )0
`C@um  
81F9uM0  
=;L|gtH"  
Rq-ZL{LR7  
持票人cheque holder M\j.8jG  
)%TmAaj9d  
b%+Xy8a  
).O)p9  
不记名支票cheque to bearer||bearer cheque ~N4m1s"  
w0. u\  
tQVVhXQ7  
@7}W=HB  
记名支票||认人支票cheque to order X$ D6Ey  
[),ige  
q.vIc ?a  
kJU2C=m@e2  
到期支票antedated cheque %#+Hl0,Tt  
+`4A$#$+y  
sOY:e/_F  
+@UV?"d  
未到期支票postdated cheque k6^Z~5 Sy  
(
7Qo
 
:RYTL'hes  
ceA9){  
保付支票certified cheque SbZ6t$"  
/Oono6j  
z?zL97H  
)7@0[>  
未获兑现支票，退票returned cheque ZCw]m#lS  
NK+o1  
%<5'=t'|-U  
gw(z1L5 n  
横线支票crossed cheque 'w/hw'
F6  
x-c"%Z|  
:UdF  
ICCc./l|  
普通横线general crossing }Jw,>}  
=N@t'fOr  
:k"]5>(^  
*Ex|9FCt$  
特别横线special crossing sLFl!jX  
Ac6=(B  
:&Nbw  
9uY'E'm*  
空白支票blank cheque 58K5ZZG  
E^PB)D(.  
?%86/N>  
^.tg7%dJ  
失效支票，过期支票stale cheque \v{=gK   
$kgVa^  
/?!u{(h}  
C~[,z.FvO  
普通支票open cheque [lAp62i5  
 g}i61(  
R+|hw;  
PFR:>^wK2  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount neh(<>  
=43auFY-P  

mmsPLv6  

]4{H+rw  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l0] EX>"E  
Q\)F;:|  
'yth'[  
BY*Q_Et  
支票换现金||兑现to cash a cheque !W0v >p  
Al'3?  
P2!C|SLK  
~ 1pr~  
清理票款to clear a cheque V]N?6\Op  
X8|EHb<  
v:p}B$  
/=h` L,  
保证兑现to certify a cheque % nIf)/2g  
HDKbF/  
07)yG:q*x  
}Lv;

!  
填写支票数额to fill up a cheque 23?rEhKe  
y]imZ4{/  
}
%z  
1}37Q&2  
支票上划线to cross a cheque M;NX:mX9  
r/sNrB1U"y  
HThcn1u~^b  
2oU_2P  
开发支票to make out a cheque $N\Ja*g  
]?)TdJ`  
2%>FR4a  
C7vxw-o|&p  
签发支票，开立支票to draw a cheque||to issue a cheque Tr|JYLwF
 
R4@ 6G&2d>  
AEuG v}#  
V:2 7)]q  
透支支票to overdraw a cheque S$k&vc(0  
Wf<LR3  
I|J/F}@p  
>MK98(F  
背书支票to endorse a cheque {U1m.30n  
l]cFqLp  
nd(S3rct&  
6 ,uX,X5  
请付票款||清付票款to pay a cheque||to honour a cheque qVPeB,kIz  
8D].MI^  
8] ikygt"  
aP`P)3O6)1  
支票退票to dishonour a cheque 5?L<N:;J_  
d"N
LE'R  
T Ge_G_'o  
rH>)oThA#  
拒付支票to refuse a cheque WKU=.sY  
iO[<1?  
{PmZ9  
b[7]F  
拒付支票to stop payment of a cheque 8X0z~&  
" Jr-J#gg  
}`"6aM   
Jo}eeJ;k  
提示要求付款to present for payment <,(,jU)j  
ZC}QId  
}&e5$lB  
c|1&lYal;  
见票即付持票人payable to bearer .~}1+\~5  
j7c3(*Pl  
"vGW2~*)  
EE'!|N3  
支付指定人payable to order 4X$Qu6#i  
j=J/x:w_e  
3,=6@U  
?s _
5&j7  
已过期||无效out of date||stale o]:9')5^  
6R5Qy]]E  
KdlQ!5(?X  
;GhNKPY
 
请给出票人R/D||refer to drawer R$Q.sE  
)ANmIwmC#  
Q&V;(L62!  
4e1Y/ Xq`  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f {" ?%Ku#  
JG,%qFlk  
aATA9V  
rD>f|kA?L  
文字与数字不一致words and figures differ hzRYec(  
\15nSB  
YF:L)0H'O  
)/EO&F  
支票 A4ygW:  
2|bn(QYz  
时间已过account closed iyp=lLk  
Ow077v?  
#=v~8  
; Hd7*`$  
更改处应加盖印章alterations require initials F:l%O#V  
!YJs]_Wr  
p"Z-6m~  
j w9b)  
Y#3c }qb  
pBPl6%C.X-  
时间已过effects not cleared 6(e>P)  
PzR[KUK  
Z:7fV5b(  
O<e{  
停止付款payment stopped S[T8T|_  
orvp*F{7[H  
FkRo _?  
LraWcO\or'  
支票毁损cheque mutilated 2T  TdH)  
rc>6.sM %  
X~i<g?]  
u?{ H}V  
汇款||寄钱to remit||to send money RAK-UN  
0<B$#8  
~3S~\0&|  
BV+ Bk+  
寄票供取款||支票支付to send a cheque for payment T"}vAG( .O  
s|B3~Q]  
3<zp  
~| 6[j<ziL  
寄款人a remitter ff1c/c/  
D#/Bx[  
UOmY-\ &c  
!7&5` q7  
收款人a remittee 0,8okAH  
E=w1=,/y  
{$Gd2gO  
9 5RBO4w%w  
国外汇票foreign Bill Y7[jqb1D  
Dl8;$~  
,<p}o\ 6  
0k(a VkZ I  
国内汇票inland Bill }Ys>(w  
BFJnV.0M!  
lo!+f"7ym\  
")HFYqP>9  
跟单汇票documentary bill .%C|+#
&d  
xpx\=iAe  
KFkoS0M5|  
&q|K!5[k  
空头汇票accommodation bill 78%~N`x7  
Nm>A'bLM  
Mzw X>3x  
Clb@$,  
原始汇票original bill r_;N
t  
nmi|\mof  
-{vK us  
y%bF&  
改写||换新票据renewed bill klR|6u]%  
t\j*}# S  
_aMPa+D=P  
H_<C!OgR  
即期汇票sight bill||bill on demand L4|`;WP  
}:*]aL<7_  
Uwx E<=z  
{Z5nGG  
…days after date||…days after date…日后付款 =+MPFhvg!  
FzXJ]H  
Jl9k``r*  
^J8lBLqe  
…months after date||…months after date…月后付款 qXtC^n@x  
x6ARzH\  
1!T1Y,w  
0f>5(ek  
见票后…日付款…days after sight||…days sight @Sbe^x  
do+.aOC  
3az&<P qb  
tWa)_y  
见票后…月付款…months after sight||…months sight D^3vr2  
(<oyN7NT  
WoRZW%  
z4]api(xZ  
同组票据set of bills s)Cjc.Qs  
T+K):ug  
E5lBdM>2  
t9:0TBt-[  
单张汇票sola of exchange||sole of exchange t#pS{.I  
|:<f-j7t~  
i`$*Ty"x  
8-%TC\:  
远期汇票usance bill||bill at usance k
<{{*  
O[)kboY  
25[I=Z dS  
z(^]J`+\  
长期汇票long bill FXN/Yq  
hP)LY=-2  
)vb*Ef  
ndz]cx  
短期汇票short bill |! E)GahM  
u=7J/!H7^  
#"\gLr_:m  
Uu(SR/R}  
逾期汇票overdue bill 9g"2^^wD  
5VAK:eB  
}$Tl ?BRpU  
>P@H#=  
宽限日期days of grace TS9|a{j3!  
^R Fp8w(  
sCk?  
c>Xs&_  
电汇telegraphic transfer （T.T） .1Al<OLL  
YLv'43PL  
a
(b#  
H' HA+q  
邮汇postal order||postal note （Am.）||post office order||money order ssRbhlD/*1  
9-DZU,`P  
?D*/*Gk{  
~%=MpQ3  
本票promissory note （P/N） FZ,#0ZYJGP  
W=vP]x >J  
Y M\ K%rk  
K&70{r  
押汇负责书||押汇保证书letter of hypothecation HxK80
mJ  
Tewb?:  
7KL v6]b  
P} SCF  
副保||抵押品||付属担保物collateral security DYxCQ D  
1Z
~)RJ<D  

$?<Z!*x  
W!&'p
g  
担保书trust receipt||letter of indemnity uPG4V2  
D (mj7oB  
N<|Nwq:NN  
sy"^?th}b  
承兑||认付acceptance Id|L` w  
2h1C9n%j9  
K]0:?h;%Ld  
"*5hiTr8+  
单张承兑general acceptance Dg?70v<a  
J) ~L   
dEA 6  
C/kW0V7  
有条件承兑qualified acceptance v ` 7RCg`  
5b[jRj6  
?$^2Umt0  
-Sx\Xi"<o=  
附条件认付conditional acceptance af+IP_6 .  
qA$*YI
lK  
0F|AA"mMT  
2.zsCu4lj.  
部分认付partial acceptance   )3w@]5j