[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。   d;mx<i=/  
会计报表statement of account ]n."<qxeT
 
:j }fC8'  
6Htg5o|W  
*^%Q0mU[  
往来帐目account current DwHF[]v'  
' Z0r>.  
RPd}Wf  
a2Pf/D]n  
现在往来帐||存款额current accout ,L bBpi=TJ  
w }^ I  
@c9^ q>Uv  
kVK/9dy-F  
销货帐account sales ';Zi@f"  
w@JKl5  
ABE@n%|`  
%1}K""/  
共同计算帐项joint account Tou/5?#%e  
FIxF
nh3~  
g<{xC_J  
J:&[59  
未决帐项outstanding account EnOU?D  
W@ |6nPm  
D?XM,l+  
Vq;dJ%sY  
贷方帐项credit account||creditor account ^P151*=D  
9z)5Mdf1j  
;22oY>w  
{pM?5"MMJ  
借方帐项debit account||debtor account 7$h#OV*@,  
Za
NQpH.  
!,V{zTR
 
jReXyRmo({  
应付帐||应付未付帐account payable b#7{{ @H  
C4TE-OM8  
Xd^\@  
g1t0l%_7^  
应收帐||应收未收帐account receivable Reatdh  
5j~$Mj`  
3Zi@A4Wu  
lz1wO5%h  
新交易||新帐new account 8Q_ SRwN  
)iFJz/n>  
B&D}F=U  
}.s~T#v  
未决帐||老帐old account 5mb]Q)f9-  
yX~v-N!X  
E Cyyl  
Q7W>qe%4  
现金帐cash account g<~Cpd  
h@a+NE8  
8#vc(04(  
D_v bSF)  
流水帐running account N<~ku<nAU  
s6>ZREf#J  
_3ZYtmn.  
j_Yp>=+[  
暂记帐||未定帐suspense account JH7<  
,cNLkoN  
h<$MyN4]g  
i>(e}<i  
过期帐||延滞帐overdue account||pastdue account ~?(N  
<>Hj ;q5p  
K.0: C`C  
P-9<YN  
杂项帐户sundry account RsYU59_Y  
>p"c>V& 8  
irfp!(r  
R rda# h^  
详细帐单||明细表detail account NX}<*
b/  
<~WsD)=$  
j :VbrR  
A,a.8!*}vd  
呆帐bad account :8OZ#D_Hl  
~;N^g4s  
`^)jLuyu  
DP|D\+YyYA  
会计项目title of account bD?VU<)
3  
1u:< 25  
RNe^; B  
B8}Nvz /  
会计薄||帐薄account-book w 47tgPPk  
I"ok&^t^}  
3xaR@xjS  
9?SZNL['V  
营业报告书||损益计算表account of budiness||business report sc}~8T  
P(f0R8BE  
S Em Q@1  
*+#8mA(  
借贷细帐||交验帐account rendered Ys\Wj%6A  
oaIi2=Tf  
:s7m4!E
F  
}F#okU  
明细帐account stated  A|<jX}  
s*-n^o-  
!]=d-RGNe  
;;#q
mGoE  
与…银行开立一户头to open an account with 3R.W>U
 
]d! UJ&<?  
bAx-"Lu  
,)vDeU  
与…银行建立交易to keep account with $}!p+$  
3`t%g[D1  
Q
$zO 83  
]7Tkkw$  
继续记帐to keep account ~Vr.J}]J  
iT2B'QI=<  
,g2ij  
}&wUr>=  
与…有交易to have an account with [PNT\ElT  
uM_wjP  
h4T5+~rw  
0Ziw_S\d&s  
作成会计帐||有往来帐项to make out an account with iO|se:LY<  
UG+d-&~L
l  
NQJq6S4@  
ahJ`$U4n  
清算||清理债务to make up an account b4[bL2J$h1  
LG9+y  
>n'o*gZM  
[XEkz#{  
清洁帐目||与…停止交易to close ones account with ~?dNd  
,(EO'T[  
X-K=!pET  
|)(VsVG&  
结帐to close an account _Xk.p_uh  
RI(DXWM|h  
*U&0<{|T  
/5(Yy}  
清理未付款to ask an account||to demand an account Lr$go6s  
|}BLF  
}dgfqq  
ME46V6[LX]  
结清差额to balance the account with "s0)rqf<  
p<2L.\6"  
mr*JJF0Z  
.F   
清算to settle an account||to liquidate an account||to square an account O}-jCW;K  
:XZU&Sr"  
K1 EynU I  
 D~S<U  
审查帐目||监查帐目to audit an account *>7>g"  

8']M^|1  
<D<4BnZ(  
}X)&zenz  
检查帐目to examine an account dJJP3}M/  
\2N!:%k  
r`W)0oxD  
n.!#P|  
转入A的帐户to charge the amount to As account >s>1[W@*  
.}t~'*D  
l{I6&^!KS  
^1iSn)&  
以计帐方式付款to pay on account xjfV?B'Y}V  
1+szG1U=  
I`-8Air5f  
x+Ttl4  
代理某人||为某人on ones account||on account of one y"bByd|6  
xST8|H  
UQ)W%Y;[0  
<*16(!k0  
为自己计算||独立帐目on ones own account ^t` k0<
  
-+(jq>t  
Jj!v
h{  
s.bc>E0  
由某人收益并负风险on ones account and risk||for ones account and risk +T|JK7  
~ {E'@MU  
CtyoHvw+M  
s )noo  
由某人负担for ones account||for account of one Dv|#u|iw  
X 0WJBEE  
U 9_9l7&r  
GPkmf%FJ  
按某人指示||列入某人帐户by order and for account of one %<k2#6K  
LLk(l#K*  
= s>T;|  
cii_U=   
列入5月份帐目for May account 6IBgt!=,  
W5EDVPur  
jN {Xfjmfv  
rID#`:Hl-|  
编入某中帐项下to pass to the account of||to place to the account of )WRLBFi
3  
R<\ F:9  
C7rNV0.Fq  
5b*M*e&=C  
寄出清算书to send in an account||to send in render an account ]RPs|R?  
f!\lg
 
}YB*]<]  
XC4X-j3
 
支票薄cheque book vI:;A
/&  
_,p/l&<  
^V?<K.F  
. <jr0,i  
支票陈票人cheque drawer ?u{~>  
,F79xx9ufg  
;nep5!s;<  
8$")%_1]  
持票人cheque holder Sh/T,  
8J:}%DaxL  
[b6R%  
(\\eo  
不记名支票cheque to bearer||bearer cheque ~Mx!
^  
gRCdY8GH  
G9Y#kBr  
`bFff%_  
记名支票||认人支票cheque to order #
r#1JtT  
4]yOF_8h  
J2::'Hw*s  
#bUXgn>  
到期支票antedated cheque ~D<IB#C  
hlV=qfc  

LCZ\4g05  
P^A!.}d  
未到期支票postdated cheque j}%ja_9S  
S]bmS6#  
Cbg!:Cws  
R9'b-5q  
保付支票certified cheque tXoWwQD;Y  
/35R u}c  
JW{rA6?
 
+1uF !G&l  
未获兑现支票，退票returned cheque RP~|PtLw_  
]"t@-PFX<  
`7 vHt`  
419x+3>}  
横线支票crossed cheque Q3 u8bx|E  
.LZwuJ^;  
6N",-c  
*C5R}9O5  
普通横线general crossing &:/h righH  
"] "|"0#i  
:e_V7t)o  
_kj wFq  
特别横线special crossing IEXt:  
!zkZQ2{Wn  
01}C^iD  
S& SQ  
空白支票blank cheque I/&%]"[^u  
Yn@lr6s  
n2]/v{E;/  
o<[#0T^K   
失效支票，过期支票stale cheque ]Bcp;D  
oE+R3[D?r  
/LvRP yj@  
I$<<(VWH  
普通支票open cheque o$#G0}yn  
ba[1wFmcL  
e7m*r h%5>  
*QwY]j%^  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Jz7!4mu  
)\eI ;8  
t/cY=Wp  
U&Wt%U{  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges '^No)n\`  
,quoRan  
-*$HddD  
{zn!vJX
  
支票换现金||兑现to cash a cheque d{SG Cr 9d  
)Qe~8u@?  
n\xX},  
W+PJZn  
清理票款to clear a cheque Fx;QU)1l3  
P>s[tM  
#:[t^}  
q=%RDG+  
保证兑现to certify a cheque S 5/R_5  
{[+mpKq
 
9fhsIe  
PmK eF }  
填写支票数额to fill up a cheque np8gKVD  
>4#)r8;dx  
EB2w0
a5  
mS~o?q-n  
支票上划线to cross a cheque <,[cQ
I/  
%k;|\%B`  
umiBj)r  
-=~| ."O  
开发支票to make out a cheque n/SwP  
M}yDXJx  
!a7[8&  
\6R,Nq
 
签发支票，开立支票to draw a cheque||to issue a cheque | N[<x@  
8,C*4y~  
jN[`L%Qm  
\.-}adKg  
透支支票to overdraw a cheque '}fzX2Q#  
Jtr"NS?a]  
)iYxt:(,  
k@/sn( x  
背书支票to endorse a cheque +kzo*zW$L  
f"%{%M$K  
j`~Ms>  
M luVx'  
请付票款||清付票款to pay a cheque||to honour a cheque gj*+\3KO@a  
A-ZN F4  
^pQCNKLBY  
~GL]wF2#  
支票退票to dishonour a cheque - `p4-J!Fy  
H
@%GSE  
Dey<OE&  
_3TY,l~  
拒付支票to refuse a cheque IOqwC
D[  
[_1G@S6Ex  
,N!o  
L)@?e?9  
拒付支票to stop payment of a cheque Zc W:6po>  
9f&C  
KX'{[7}m'  
FB{KH .  
提示要求付款to present for payment mF,Y?ax  
DXJ`oh  
Y8-86 *zC  
\$*7 >`k  
见票即付持票人payable to bearer |wH5sjT
 
59"UL\3  
PIdikA  
PH+S};Uxv  
支付指定人payable to order /5Oa,NS7  
Rb%8)t x  
G 8g<>d{j  
B9NWW6S  
已过期||无效out of date||stale ihIVUu-M  
ykV 5  
Y]/%t{Y  
A8uVK5  
请给出票人R/D||refer to drawer +tr
C,D  
CGY]r.O*  
uRZZxZ  
-* WXMzr  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &jslyQ#  
\s=t|Wpu2  
]yK7PH-{L  
n%-R[vW  
文字与数字不一致words and figures differ 4^WpS/#4  
"4riSxEyF  
}o(zj=7  
6{n!Cb[e  
支票 !g5
xq  
zgNc4B  
时间已过account closed =5/9%P8j9  
;<Ar =?  
{ `LU+  
6p?,(  
更改处应加盖印章alterations require initials Tn*9lj4  
iOU 6V  
`6lr4Kk @R  
W6?pswQ  

S?{#r  
*AO,
^R&e.  
时间已过effects not cleared 
&cxRD  
gW>uR3Ca4  
YG@t5j#b  
fGUE<l  
停止付款payment stopped ]P.'>4  
8$6
Y{$&C  
N/%WsQp  
/{+y2.{j  
支票毁损cheque mutilated _ba>19csq%  
fVF2-Rh =  
sf)EMh3Z  
DI:]GED"=  
汇款||寄钱to remit||to send money F Sw\_[^CQ  
piPR=B+  
*5%d XixN  
`|{-+m  
寄票供取款||支票支付to send a cheque for payment 2%LLSa  
g)#W>.Asd  
_FpTFf
B  
coW:DFX  
寄款人a remitter B8": 2HrW$  
YC++&Nk  
=/s>Q l  
a1C{(f)  
收款人a remittee iiT"5`KY  
,{M^-3C  
&J[:awQX  
R3x3]]D  
国外汇票foreign Bill XGYbnZ
~   
F*IzQ(#HW  
J]{QB^?  
&e E=<x  
国内汇票inland Bill #M9~L[nFS  
39:bzUIF  
[<n2Uz7MP  
zk$FkbX  
跟单汇票documentary bill \k.{-nh  
pMw*9sX  
[tlI!~Z  
Y<N5# );f  
空头汇票accommodation bill mk.9OhYY  
0)Uce=t`  
4ezEW|S  
%|auA q&w  
原始汇票original bill R%{<mno/_  
~xkeuU  
=bfJ^]R  
((H^2KJn  
改写||换新票据renewed bill zZL6z4g  
wxK
X{Bs  
+ieY:H[  
aOl
T;h  
即期汇票sight bill||bill on demand my(2;IJ#{  
smlpD3?va  
gH12[Us'`  
$Q&lSVQ  
…days after date||…days after date…日后付款 %KsEB*'"  
MI/MhkS ?  
|,S+@"0#  
7?#J~.d5  
…months after date||…months after date…月后付款 e|)hG8FlF  
7I &&bWB  
;Y00TGU  
sd*p/Q|4  
见票后…日付款…days after sight||…days sight }JF13beU  
MLXNZd  
/a{la 8Ni  
c23oCfB>  
见票后…月付款…months after sight||…months sight j_K
4;k#r  
qB5j; @r  
?M8dP%
&r  
j]{_
s"O  
同组票据set of bills &*##bA"!B  
Vx$\hcG  
ASKf'\,dV  
S=MEG+Ad  
单张汇票sola of exchange||sole of exchange g2BHHL;`  
d(\%Os  
{+][5<q  
urbp#G/>  
远期汇票usance bill||bill at usance MV5_L3M  
DVG(Vw  
qyZ" %Kz  
`tBgH_$M  
长期汇票long bill E%yNa]\P  
@Pm>sY}d<I  
)Q=_0;#;k  
6"wlg!k8  
短期汇票short bill (uXL^oja  
vUN 22;Z\  
r)lEofX,g+  
SzAJ2:qhl  
逾期汇票overdue bill T5R-B=YWu  
*F+KqZ.2  
?Y
$JWEPJ  
.I7pA5V{#  
宽限日期days of grace 2a-w% (K  
02f~En}>6  
HguT"%iv  
c?tBi9'Y]  
电汇telegraphic transfer （T.T） n&L+wqJ  
VF&(8X\   
0g +7uGp:  
U\ ig:  
邮汇postal order||postal note （Am.）||post office order||money order riUwBiVa?2  
44gPCW,u  
Q!o'}nA  
oL!EYbFD'Z  
本票promissory note （P/N） zpzK>DH(  
fFMlDg[];  
aAZZ8V  
ot,jp|N>f~  
押汇负责书||押汇保证书letter of hypothecation mi=Q{>rb  
srr :!5  
Pj[PIz  
fX(3H1$"  
副保||抵押品||付属担保物collateral security Pnk5mK$  
Za/-i"U  
-Y1e8H ='  
Lco~,OE  
担保书trust receipt||letter of indemnity Qk0R a_  
c#XXp"7k2  
"LHcB]^<  
ZXu>,Jy  
承兑||认付acceptance %d1,a$*3}  
J}*,HT*  
(jnzT=y  
+
@A  
单张承兑general acceptance L
Sm$dK  
ED2a}Tt>Z  
3oBtP<yG.  
)s)I2Z+  
有条件承兑qualified acceptance T]R|qlZ  
rK@8/?y5  
.\\DKh%  
xN>npP   
附条件认付conditional acceptance 9"@\s$ OBk  
~t@cO.c  
9 3U_tQ&1?  
8|b3j^u  
部分认付partial acceptance   }^4Xv^dW>g