[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。   G4m4k  
会计报表statement of account {,Fcd(MU  
A6i et~h[  
X'@f"=v9k  
n}:t <  
往来帐目account current xD0NZ~w%  
pns+y  
oAnigu;  
lC2?sD$  
现在往来帐||存款额current accout piuKVU  
`#U ]iwW!  
8nsZ+,@+[  
h>|u:]I>  
销货帐account sales L;Vq j]_  
P\T|[%E'  
Qg>0G%cXU  
1I \tu  
共同计算帐项joint account j8c6[ih  
K%PxA#P}  
oXbI5XY)wb  
pw;r 25   
未决帐项outstanding account */Cj$K Y70  
HT&p{7kFm  
0T0/fg(o  
o$\tHzB9!A  
贷方帐项credit account||creditor account 6?!I  
GmAj</~  
)2]a8JVf  
S\b K+  
借方帐项debit account||debtor account |K)p]i+  
&N9IcNP  
?rQc<;b  
(Xj.iP  
应付帐||应付未付帐account payable Q]T BQ&  
v~a
LTI  
F"v:}Vy|   
y<v|X2  
应收帐||应收未收帐account receivable oR#my ^  
W]@6=OpH  
u>m'FECXj  
Vpw[B.v  
新交易||新帐new account P>fKX2eQ-  
i7(~>6@|  
:Dj#VN  
=+4 _j  
未决帐||老帐old account .v\PilF  
`{<JC{yc?  
L:i+}F;M)s  
?^F5(B[+Y  
现金帐cash account )6 k1 P  
F0&O/-w&u  
'mUI-1GkT  
?eVj8 $BQo  
流水帐running account ~ttKI4  
8UYJye8  
xRB7lV*  
E^82==R  
暂记帐||未定帐suspense account U&s(1~e\  
El+Ft.7  
~Zu}M>-^c,  
 qJURPK  
过期帐||延滞帐overdue account||pastdue account 4]]b1^vVj  
.X^43 q  
jQkUNPHu  
pKnIQa[c  
杂项帐户sundry account "&}mAWT%If  
j37:  
juXC?2c  
l%@dE7<&#Z  
详细帐单||明细表detail account E::<;9  
m qpd  
D*qzNT@`LR  
8>m1UONr  
呆帐bad account $=lJG(2%  
PJ}[D.elO  
BjN{@aEO  
LK{a9` h  
会计项目title of account uV!MW=
)  
We|-5  
48;~bVr}  
b6]e4DL:R  
会计薄||帐薄account-book a~6ztEhGm  
Y5Ft96o))x  
> e;]mU`,  
"\}21B~{7'  
营业报告书||损益计算表account of budiness||business report /O+e#z2f<  
juR  
]S*E  
[GOX0}$?  
借贷细帐||交验帐account rendered < rv1IJ  
Q.*'H_Y  
)Gx": D  
zV6AuUIt  
明细帐account stated K90D1sD  
Feh"!k <6k  
"^18&>^  
fp,1qzU[k  
与…银行开立一户头to open an account with C:WtCAm(  
4Rl nnXY  
sb8z_3  
S.qk%NTTD  
与…银行建立交易to keep account with u=1B^V,6V  
W<Bxm|  
Hf!9`R[  
;jp6 }zfI  
继续记帐to keep account yp( ?1  
X
CKY xv&  
V< 2IIH5^  
)i},@T8[  
与…有交易to have an account with *2w_oKE'+5  
(YaOh^T:|  
%ZJ),9+  
_%AJmt}  
作成会计帐||有往来帐项to make out an account with 4`?sE*P@`  
;LwFbkOuU  
;5,`Jpca  
2&zn^\%"  
清算||清理债务to make up an account IwZZewb-a  
-wPuml!hZ|  
CpB
Q>!CW  
+!mNm?H[!  
清洁帐目||与…停止交易to close ones account with 
i{%z  
kKFuTem_3  
9q@z
[+X  
1]a*Oer}  
结帐to close an account c,g]0S?gu  
~v{C6)  
zLJ:U`uh\  
R#[QoyJ  
清理未付款to ask an account||to demand an account e/m'a|%:  
N3S,33 8s  
)<H 91:.  
XL"v21X  
结清差额to balance the account with A?6 {  
0+VncL)u  
J pCZq #  
P?WT)C2)u  
清算to settle an account||to liquidate an account||to square an account GlV-}5W  
Y_|K,T6Zj@  
os"[Iji  
Q(!}t"u  
审查帐目||监查帐目to audit an account |}]JWsuB  
eNl

F2M  
p;c_<>ws-Y  
Wq[=}qh~  
检查帐目to examine an account @+T{M:&l  
Q
zs\|KS  
/ %U~lr  
&t9XK8S  
转入A的帐户to charge the amount to As account toYg$IV  
q~:'R  
w#gU1yu  
8KGv?^M 6W  
以计帐方式付款to pay on account 709Uv5  
JQ{zWJlt  
J _ [e9  
m_PrasZ>  
代理某人||为某人on ones account||on account of one (x@i,Ba@  
;?HZ,"^I  
dWq/)%@t  
]B-$p p  
为自己计算||独立帐目on ones own account ^S;RX*  
/Mi-lh^j-  
!=q:> }g  
R1b )   
由某人收益并负风险on ones account and risk||for ones account and risk ,N@Icl  
w'zO(6 `  
Dry;$C}P  
bTy'5"  
由某人负担for ones account||for account of one }:c,SO!  
;]#4p8lh+  
A86lyBDQ*  
nm:let7GB  
按某人指示||列入某人帐户by order and for account of one V[M$o  
U~B} vt  
2I(@aB+  
MF`k~)bDV  
列入5月份帐目for May account &T{B~i3w8  
NE>JtTF<  
HV.|Eh_7  
tx&U"]  
编入某中帐项下to pass to the account of||to place to the account of Mpl,}Q!c  
JjTzq2'%  
V.a]IkK'K  
9 {^B Tc  
寄出清算书to send in an account||to send in render an account 8 IIdNd  
x;?1#W  
l<MC mKuYp  
q$2taG}  
支票薄cheque book !
)*T  
/wRK[i  
<~8f0+"  
#uw*8&%0  
支票陈票人cheque drawer =smY/q^3  
Y(!)G!CMc  
96V, [-arf  
/z-C :k\  
持票人cheque holder $Qc%9p @i  
pS)X\Xyw  
{ZYCnS&?CL  
(i~%4w=  
不记名支票cheque to bearer||bearer cheque Yiw^@T\H`  
7a.#F]`  
] j?Fk$C  
UY& W]  
记名支票||认人支票cheque to order s?I=}  
eDZ3SIZ  
#7:9XID /  
l:C0:m%  
到期支票antedated cheque l|QFNW[i
 
LZbHK.G=  
E0x$;CG!  
(%IstR|u:  
未到期支票postdated cheque ]vyF&`phb  
:[?o7%"  
2/gj@>dt  
rca"q[,  
保付支票certified cheque Iur} Z A
z  
]6 7wk  
!7kOw65+0  
s-DL=M
D  
未获兑现支票，退票returned cheque vPq\reKe  
@wZ_VE7B  
<iqyDPj  
;rdLYmmx^  
横线支票crossed cheque ]b$,.t5  
i-W2!;G  
'bO ? =+c  
!|QeYGnq6  
普通横线general crossing F!t13%yeu?  
} dlNMW  
!{0
!G  
|hyr(7  
特别横线special crossing PKG ,4v=  
h--!pE+  
2DQC)Pe+z  
(R,n`x2^  
空白支票blank cheque ~q>ilnL"h  
e28#Yh@U  
|B.d7@{mM  
aE$p;I  
失效支票，过期支票stale cheque l.)!jWY  
0g)mf6}o  
VlNzm  
<K'gvMG[  
普通支票open cheque bV,R*C  
ti% e.p0[  
L  *@>/N  
5xKR ]u  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B9-=.2.WU  
nQ6'yd"  
4v .6 _ebL  
U7=Z.*/62  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R/|o?qTrj  
g5[3
[Z(.  
9tQk/niMM5  
\I]'6N=  
支票换现金||兑现to cash a cheque S3fBZIPp  
ha5\T'  
^j7pF.j  
D bJ(N h  
清理票款to clear a cheque EK^2 2vi$  
V5MbWXgR  
E~Nr4vq  
Ek0.r)Nw  
保证兑现to certify a cheque M}u2aW2]X  
<^paRKEa+#  
kOO2 ?L|Z  
2]wh1)  
填写支票数额to fill up a cheque #96a7K  
LTHS&3%2  
^ z;pP  
V ALYA=w/  
支票上划线to cross a cheque 9Wn0YIc  
JI(|sAH  
)uP= o  
s~CA @  
开发支票to make out a cheque Kt(p|  
)U` c9*.  
L<n_}ucA  
qI}Zg)q]  
签发支票，开立支票to draw a cheque||to issue a cheque 6822 xk  
whshjl?a  
tp7fmn*  
Qi M>59[  
透支支票to overdraw a cheque tH(Z9\L7  
qyto`n7  
^]HwStn&=  
d hy=x  
背书支票to endorse a cheque $HRpG  
6tM{cK%v1  
@gd-lcMYW  
9Bn dbSi  
请付票款||清付票款to pay a cheque||to honour a cheque eF9LZ"-s  
{|cA[#j#  
w[XW>4xK  
o?>)CAo  
支票退票to dishonour a cheque :}lE@Y,R   
|kn}iA@72p  
f' eKX7R  
LxbVRw  
拒付支票to refuse a cheque G} p~VLf  

EpiagCS  
/cg!Ap5  

5HB4B <2  
拒付支票to stop payment of a cheque OA8pao~H  
3jQ |C=  
Rj8l]m6U9  
V1+IqOXAIp  
提示要求付款to present for payment L.5GX 29  
= #`FXO1C  
0Bll6Rd  
wz ,woF |  
见票即付持票人payable to bearer  GRNH!:e  
87-oR}/r  
&CS=*)>$  
*Hs5MXNu  
支付指定人payable to order h0GXN\xI  
f"[C3o2P  
d"V^^I)yx&  
u+]zi"k^s  
已过期||无效out of date||stale =[P||  
bv+PbK]iO  
g,.iM8  
)t|M)zJ  
请给出票人R/D||refer to drawer Mqna0"IYx*  
8.vD]hO  
]`lTkh  
6(eyUgnb  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1PWDK1GI8  
p}h)WjC  
RSp=If+4  
Ts.61Rx  
文字与数字不一致words and figures differ H:CwUFL  
LEY$St  
c+q4sNnE  
|kjk{  
支票 (u~@@d"  
(*#S%4(YX  
时间已过account closed J"|o g|Tz
 
[z/OY&kF  
WXJ%bH
  
W&*0F~  
更改处应加盖印章alterations require initials VLRW,lR9O  
tF
G&~tNc  
-cMqq$  
0;
)4.*t  
LnLuWr<;}  
C}7Sh6  
时间已过effects not cleared Nl0*"}`I_  
6<gh:vj  
BeBa4s  
M-eX>}CDm  
停止付款payment stopped U1I2+;"#A  
E<0Y;tR  
-_B*~M/vV`  
h/5.>[VwDh  
支票毁损cheque mutilated }s? 9Hnqa  
mkgDg y  
L,BuzU[1S  
:Oxrw5`=  
汇款||寄钱to remit||to send money PyK)ks!6  
"HlT-0F  
]5wc8Kh"  
l7
\Bq+Q  
寄票供取款||支票支付to send a cheque for payment T$!. :v  
| X! d*4  
:W^ k3/t  
N
vw'[?m  
寄款人a remitter \Gg6&:Ua  
Ub3^Js!b%  

"H#
2  
bDK72c Q  
收款人a remittee 5*C#~gd&F  
wMr*D['" #  
-uX): h!  
x:4 :G(  
国外汇票foreign Bill jhg0H2C8  
'b~,/lZd  
T'!7jgk{:  
e-Mei7{%  
国内汇票inland Bill .]24V!J(1w  
"dQ02y  
@p"m{  
h8'
`g 0  
跟单汇票documentary bill \xR1|M  
*> LA30R*v  
5o2w)<d!  
B:;$5PUTc  
空头汇票accommodation bill c&X2k\  
gaV>WF  
t>Lq "]1  
(ZSd7qH"  
原始汇票original bill ip8%9fG\>  
9X/]O<i,Es  
t\S=u y  
9?]69O  
改写||换新票据renewed bill $\Oc]%  
A{|^_1  
JCFiKt9n  
2fN2!OT  
即期汇票sight bill||bill on demand m55|&Ux|  
l]R=I2t  
Y<qWG8X  
?*LVn~y  
…days after date||…days after date…日后付款 pT|l"q@  
aGBUFCCa  
z;wOtKl5r  
nEHmiG  
…months after date||…months after date…月后付款 717S3knlv  
#fy3i+  
\?tE,\Ln  
1Be/(pSc  
见票后…日付款…days after sight||…days sight WF] |-)vw  
g~p43sVV  
fj|X`,TiZ;  
T{:8,CiW  
见票后…月付款…months after sight||…months sight +N}yqgE  
Uz=OTM  
*47HN7  
o3W@)|>  
同组票据set of bills .fAHP 5-  
MFeY}_d<  
>=1Aa,_tc  
4OeH}@a  
单张汇票sola of exchange||sole of exchange 1 HY K& ',  
%/oeV;D  
(
T!#7  
!LM9  
远期汇票usance bill||bill at usance p(>D5uN_}5  
nc3u
sq  
ZiW&*nN?M  
|@5G\N-  
长期汇票long bill +;T\:'CU  
#+&"m7 s  
jr(|-!RVMN  
?{L5=X@$$  
短期汇票short bill oT0:Ny  
L"RE[" m  
^EJ]LNk}  
C<#_1@^:8e  
逾期汇票overdue bill yMEI^,0"  
s.^+y7$  
.oM;D~(=9  
e(I;[G +%,  
宽限日期days of grace JFdMYb  
(&-I-#i  
D+u\ORj  
WMS~Bk+!  
电汇telegraphic transfer （T.T） !?" pnKb}  
+&r=XJ5:`p  
%%9T-+T  
GX'S4B  
邮汇postal order||postal note （Am.）||post office order||money order Ej $.x6:  
Wcbm,O4u  
tr58J%Mu  
7)RR
Csn  
本票promissory note （P/N） ^fV-m&F)K*  
FE1'MUT_  
k*OHI/uiow  
I+QM":2  
押汇负责书||押汇保证书letter of hypothecation n\< uT1n  
{mY=LaS<  
=3nA5'UZ  
; Fd1:"1pP  
副保||抵押品||付属担保物collateral security 411z-aS  
!C(PfsrR/  
#7"";"{z|  
Nxt`5kSx=  
担保书trust receipt||letter of indemnity - -k!KrL  
*to#ZMR;!  
C)~%(< D  
Tkn8Wj  
承兑||认付acceptance g][n1$%  
{P 3gMv;  
;X:Bh8tEV  
~i.rk#{?D  
单张承兑general acceptance G5lBCm   
!^EA}N.u  
~Lq` a@]A  
B 74  
有条件承兑qualified acceptance %q.5;L  
B`w8d[cL7  
IpM"k)HR  
>QPCYo<E  
附条件认付conditional acceptance BjHp3-A'  
A"0Yn(awWu  
'3~m},0  
8w#4T:hsuN  
部分认付partial acceptance   ~+,ZD)AKi4