[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 "N&*V2  
会计报表statement of account -b)3+#f  
s@p: XO  
6]mAtA`Y  
'
;m;K (g  
往来帐目account current :kC*<f\  
V`rxjv}!  
b#*"eZj
 
})j N 8px  
现在往来帐||存款额current accout }}l jVUpC%  
|xT'+~u  
>-y}t9[/  
8Y_lQfJa  
销货帐account sales fNV-_^,R9  
NZ?dJ"eq7  
wEw;],ur  
k\RS L  
共同计算帐项joint account 4
?]s%2U6  
gYloY=.Z$'  
-;Te+E_  
\(}pm#O  
未决帐项outstanding account c<sq0('`  
$-.*8*9  
u4'B  
n]t3d  
贷方帐项credit account||creditor account X`fm5y  
C}ASVywc,1  
z/nW;ow  
?J-D6;  
借方帐项debit account||debtor account "N)InPR-  
-C8LM ls  
|{RCvm  
J ~KygQ3%  
应付帐||应付未付帐account payable DcG=u24Xy!  
E,fbIyX  
w_DaldK*  
Kw2]J)TO
 
应收帐||应收未收帐account receivable N,.awA{  
~S$ex,~  
7I*rtc&Kb  
"1`w>(=  
新交易||新帐new account D&pp <  
"rVM23@ tq  
Tm K8z  
Gyrc~m[$  
未决帐||老帐old account A|GsbRuy  
c:+UC  
phB d+zQc  
BU7QK_zT:  
现金帐cash account uJ8FzS>[V  
y|NY,{:]  

",' Zr<T  
]:m4~0^#-(  
流水帐running account r?dkE=B  
KFy|,@NI  
foB&H;A4oC  
G_5w5dbG  
暂记帐||未定帐suspense account 0.c96&
 
xk3)#*  
c._!dq&#R  
.-[]po  
过期帐||延滞帐overdue account||pastdue account rv<qze;?|  
T5}5uk9  
RRzLQ7J  
rB|4  
杂项帐户sundry account 19RbIG/X  
s@Loax6@B  
Do5{t'm3  
~}SQLYy7Z  
详细帐单||明细表detail account yo$ A0Ti!w  
ywB0 D`s'  
t;:Yf  
o{ccO29H/  
呆帐bad account %e_){28 n  
prB:
E[1  
i8DY
C=r  
;yCtk ~T%  
会计项目title of account >5zD0!bA  
\&U"7gSL  
l{VJaZ $M  
k^K%."INn  
会计薄||帐薄account-book |!1iLWQ  
+ZV?yR2yn  
XhN?E-WywQ  
z6 h/C{  
营业报告书||损益计算表account of budiness||business report 1^[]#N-Bu  
ju4wU;Nu  
?,C'\8'  
&4)PW\ioY  
借贷细帐||交验帐account rendered AJ6O>Euq  
@V+KL>Qw  
=/4}!B/  
3M'Y'Szm  
明细帐account stated [|YJg]i-  
A2I qn5  
.TNJuuO  
jO`L:D/C  
与…银行开立一户头to open an account with E~8J<gE  
`_"?$ v2F  
RER93:(  
?}jjBJ&  
与…银行建立交易to keep account with =,08D^xY  
1KJ[&jS ]  
W#wC  
kq(]7jU$[  
继续记帐to keep account n:Dr< q.  
ZJ[p7XP  
APU~y5vG (  
9Z3Vf[n5\  
与…有交易to have an account with t1G2A`  
s5X51#J#~  
:z$+leNH\  
L_!}R  
作成会计帐||有往来帐项to make out an account with 9A}y^=!`  
9$%S<v  
$us7f
uKE  
~$7YEs)  
清算||清理债务to make up an account ZKi?;ta=  
SW HiiF@  
:K!L-*>A9  
RVpo,;:  
清洁帐目||与…停止交易to close ones account with gpCWX z')i  
0iz\<' p  
G@<[fO|Iam  
9v7}[`^  
结帐to close an account Tcq@Q$H  
&*~_ "WyU  
W@~a#~1O  
msw=x
0{n5  
清理未付款to ask an account||to demand an account NF7+Gp6?q  
2V$YZSw6q  
cOP%R_ak?  
p,\ ( j  
结清差额to balance the account with n5*m x7  
Nm3CeU  
w}x&wWM  
S^~ lQ|D  
清算to settle an account||to liquidate an account||to square an account X\BdN Hr  
^5-SL?E  
=
z}M(<G  
{65_k  
审查帐目||监查帐目to audit an account x0xQFlGk  
mEV@~){  
q]y{ 4"=5  
\K:?#07Wj4  
检查帐目to examine an account %O>_$ 4q  
Angt=q
 
w X.]O!^X~  
~vfPsaRh  
转入A的帐户to charge the amount to As account N$cAX^~  
M|7{ZE`Y  
!Eb!y`jK  
So#>x5dL  
以计帐方式付款to pay on account AHLXmQl  
=Unu>p}2V  
H7 Pw>Ta ;  
No]#RvEd3  
代理某人||为某人on ones account||on account of one *(nu0  
g<i>25
2>  
i6E~]&~.v  
&lB>G[t  
为自己计算||独立帐目on ones own account JiiYl&#  
EOf*1/Ih  
t;lK=m|  
1( ]{tF  
由某人收益并负风险on ones account and risk||for ones account and risk n5?7iU&JIo  
7i9wfc h$U  
N  gOc2I  
byJ[1UK  
由某人负担for ones account||for account of one t},71Ry  
<z{,@Z}  
0Y*Ag,S  
 Kuh)3/7  
按某人指示||列入某人帐户by order and for account of one 05;J7T<  
K)9f\1\  
:Y&h'FGZm
 
(vbI4&r  
列入5月份帐目for May account )'`@rq!  
#vT~D>zj  
6+yA4pRSd  
 C0j`H(  
编入某中帐项下to pass to the account of||to place to the account of \-
:4TuU  
d?=r:TBU  
eo4v[V&  
q_0,KOGW  
寄出清算书to send in an account||to send in render an account C0'_bTfB
 
M}9PicI?7  
E^V4O l<  
(APGz,^9#  
支票薄cheque book Y!_e,]GW  
0u ,nSvch  
EBplr ,  
2sT\+C&H  
支票陈票人cheque drawer BE," lX  
H`8}w{ft&  
w'P!<JaZ  
?rgtbiSW-  
持票人cheque holder +v|]RgyW)  
93y
!x}  
stlkt>9  
p}-B>v  
不记名支票cheque to bearer||bearer cheque mbO.Kyfen  
6ieP` bct  
UQ+!P<>w   
oF(|NS^  
记名支票||认人支票cheque to order E%\Ohs7  
6zW3!_tz  
hSSFmEpr  
|(rTz!!-  
到期支票antedated cheque .
T^e8  
CWM_J9f  
9K_p4 mq  
R}\n@X*  
未到期支票postdated cheque EB[B0e7}  
Z66q0wR7  
4'0rgS  
=^g
ZJ@  
保付支票certified cheque F]^ZdJ2  
<I^Tug\M+  
5KwT(R o  
kV+O|9  
未获兑现支票，退票returned cheque {~eVZVv  
u6~/" _FwY  
f;%\4TH ?  
Y` tB5P  
横线支票crossed cheque w;KNS'  
<>^o
tb,e$  
0^&-j.9  
?ZT+4U00U  
普通横线general crossing e'1}5Ky  
%P-z3 0FHp  
eEMU,zCl  
B&c*KaK;~  
特别横线special crossing 8yn}|Y9Fu  
uvj`r5ei  
R3gg{hQ  
h;2n2.Q  
空白支票blank cheque K cNh3CR  
1<d|@ 9?9`  
SFx|9$hXm  
h[I~D`q)v  
失效支票，过期支票stale cheque ;]xJC j  
khtYn.eaL  
T_*R^Ukb5  
\*k}RKDwT  
普通支票open cheque E]j2%}6Z%  
Q
Amb_:^"d  
Fb9!x/$tGV  
q\a'pp9d  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kA%"-$3  
"]0sR  
o&b1-=MC2  
x7l3&;yDv  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1Ydym2  
Foc) u~  
beCTOmC  
;OynkZs)  
支票换现金||兑现to cash a cheque tW|K\NL  
UN6Du\)]d  
a+Z95~*sZ"  
YFY$iN~B,  
清理票款to clear a cheque ]K(>r#'nH  
^+20e3 ~Y  
?XNQ_m8f  
szx7CP`<8  
保证兑现to certify a cheque vkQkU,q  
;.4A,7w#  
]5}C@W@_  
'8b/TL  
填写支票数额to fill up a cheque w0iv\yIRQ  
\E3evU  
R<jt$--H  
u!VAAX  
支票上划线to cross a cheque PtT=HvP!k  
J` J^C  
B5Y 3GWhrx  
``p()^zT  
开发支票to make out a cheque ToWtltCD  
E u^?e  
Ow\dk^\-G8  
#}Qzu~  
签发支票，开立支票to draw a cheque||to issue a cheque <p74U( V  
"\9!9U#!  
`pzXh0}|  
xbv  
透支支票to overdraw a cheque [spJ%AhV  
~\^h;A'3  
xF4>D!T%8  
udV.$N  
背书支票to endorse a cheque W%xg;uzp  
6eNo}Tos9  
,@1.&!F4it  
B8'e,9   
请付票款||清付票款to pay a cheque||to honour a cheque 8;
C_@  
:7w^2/ZGo  
v0yaFP#kG  
A1A/OU<Vb  
支票退票to dishonour a cheque {T0f]]}Q  
Gw5j6  
!5;A.f  
UtebSQ+h\  
拒付支票to refuse a cheque (A\ p5@ht  
:bhpYEUMx  
ktILKpHt"  
u
::2c  
拒付支票to stop payment of a cheque :q x d])-  
61W ms@D%  
T7!"gJ  
f;u<r?>
Z  
提示要求付款to present for payment JToc ("V  
v~2$9x!9  
.9< i  
+x3T^G  
见票即付持票人payable to bearer KfO$bmwmx  
J4I
x\r_  
d3$&I==;:  
/NH9$u.g  
支付指定人payable to order /"Bm1  
B|~tW21  
`Eijy3>h  
I'_u4  
已过期||无效out of date||stale 9D2}heTN  
)L*6xTa~  
X5|<qu  
SOq{`~,4B  
请给出票人R/D||refer to drawer OKo39 A\fu  
yj6o533o  
Yy$GfjJtL]  
TfD]`v`]   
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f#s /Ycp+  
$rAHtr  
H WOl79-  
D]
H@Sx  
文字与数字不一致words and figures differ :3z`+5Y*  

8JP{`)  
"pDw N$c  
kIb)I(n  
支票 \a|FhhI  
qH3|x08  
时间已过account closed BrdHTk= Vy  
{R2gz]v4  
7gLN
7_2  
4xg7oo0iJ  
更改处应加盖印章alterations require initials l Ikh4T6i  

D5wy7`c  
e;y\v/A  
$c!cO" U  
@
A_bZQ@  
wF +9Iu
 
时间已过effects not cleared FCC9Ht8U?  
O>Vb7`z0<  
vPm&0,R*y:  
v&hQ;v  
停止付款payment stopped lG\6z"K  
y ~.k-b<{[  
;b(*Bh<  
03F%!Rm/j  
支票毁损cheque mutilated Ue>;h9 ^  
?R7>xrp5  
HA?<j|M  
kE H(\3,l  
汇款||寄钱to remit||to send money }
klET   
i@=0fHiZQ  
2yu\fu  
:x36^{7  
寄票供取款||支票支付to send a cheque for payment ` D0>L'  
XYJ7k7zc+Y  
F~;G[6}  
Hm>M}MF3  
寄款人a remitter or?@Ti;  
#J1vN]g  
{*gO1TZt9  
d|^cKLu  
收款人a remittee 82S?@%}#J  
DrfOz#a0Uu  
?#OGH`ZvkI  
6qW/Td|g  
国外汇票foreign Bill cR/-FR  
=K
q/EDe  
B0_[bQoc1  
[^rT: %Z  
国内汇票inland Bill <Yzk]98W5.  
ra="4T$va  
y\=(;]S'  
CdxEY  
跟单汇票documentary bill 8VbHZ9Q  
:xn/9y+s  
vdwh59W  
qb^jcy  
空头汇票accommodation bill C$9+p@G6  
i%1ny`Q  
ikr|P&e#u  
dQ&S&SW  
原始汇票original bill 'z'q)vcr  
(AHZmi V  
r: [N#*kK  
X67.%>#3  
改写||换新票据renewed bill XS$5TNI  
h5+qP"n!?q  
_cz&f%qr  
aNZJs<3;'D  
即期汇票sight bill||bill on demand yZ  {H  
']nB_x7  
G#V}9l
8Q  
5|&:l8=  
…days after date||…days after date…日后付款 m7zx,bz>  
YeN /J.R  
1b4aY> Z  
PV_E3,RY  
…months after date||…months after date…月后付款 fZoV\a6Kj  
SfKm]Z>Hp  
HPc7Vo(  
R|7yhsJq,  
见票后…日付款…days after sight||…days sight kbqG)
 
(C<~:Y?%  
.C]V==z`[4  
nZ;h&N-_-  
见票后…月付款…months after sight||…months sight ZTCzD8  
('!{kVLT-  
'qGKS:8  
z^+`S:  
同组票据set of bills ;B%NFvG  
g[VVxp!C<  
R5`"~qP-  
,2Y PD4  
单张汇票sola of exchange||sole of exchange 
mL\j^q,Y  
B 7:8%r/  
g.AMCM?z
 
;]ojfR=?%  
远期汇票usance bill||bill at usance Qt+|s&HGt  
Ri$wt.b  
Kjbz\ ~  
oY!nM%z/  
长期汇票long bill Wa #!O$u  
s?;rP,{:p  
!Vtt.j &4  
[emUyF  
短期汇票short bill GF6c6TXF@  
Q>\y%&df  
I] 
qml2  
u{0'"jVJ  
逾期汇票overdue bill bM]\mo>z<  
(p1y/"Xh  
mQRQ2SN6  
\Mk;Y  
宽限日期days of grace &3x \wH/_  
wJ_E\vP  
s1,kTde  
`aY{$>$S  
电汇telegraphic transfer （T.T） \;0J6LBc  
:e-&,K  
!FhK<#  
1:-^*  
邮汇postal order||postal note （Am.）||post office order||money order v#iKa+tx  
L8<Yk`jx  
fH_G;#q  
Dp:u!tdbeg  
本票promissory note （P/N） 9Y:JA]U&8  
n\v\<mVTb7  
K&(}5`H0=  
I
Y@)  
押汇负责书||押汇保证书letter of hypothecation Wsb=SM7;  
)|>LSKTEl  
NB]T~_?]*  
v:s.V>{"S  
副保||抵押品||付属担保物collateral security Nrl&"IK|J  
Lp\89tB>  
ZyE2=w7n  
Fs q=u-= :  
担保书trust receipt||letter of indemnity vkmTd4g  
%G9:M;|'  
q2VQS1R`8  
"65@8xt==  
承兑||认付acceptance >
S /Zd  
TGxspmY6  
?>lvV+3^`  
Wc4K?3 ZM  
单张承兑general acceptance 5MJ`B:He+  
!ndc <],  
<fX]`57Dc`  
F^kH"u[  
有条件承兑qualified acceptance A8JEig 3Ix  
XcJ'w  
,RFcR[ak  
wyO@oi Vn  
附条件认付conditional acceptance 5m")GWQaP@  
7+aTrE{  
YH`/;H=$G/  
<wwcPe}  
部分认付partial acceptance   nVI\Or [