[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。   *!j!o%MB  
会计报表statement of account :^-\KE`3  
4dm0:, G
 
y0p\Gu;3j  
,LC(Ax'.F  
往来帐目account current :F9Oj1lM %  
3`)ej`  
HK Ir?  
bR;.KC3C
 
现在往来帐||存款额current accout 6G}4KGQc  
ddbQFAQQQ  
bnPhhsR  
,gM:s}l!dJ  
销货帐account sales @sW!g;\T  
Z[0/x.pp$  
\;!7IIe#  
LFr$h`_D5  
共同计算帐项joint account .$ YYN/+W  
@= =)  
TuaP  
!6z{~Z:   
未决帐项outstanding account L)1\=[Ov  
6urU[t1  
w9mAeGy E  
P,(_y8  
贷方帐项credit account||creditor account b|;h$
otC  
9MQjSNYzo  
{B e9$$W,  
VvT7v]  
借方帐项debit account||debtor account Z9*@w`x^u  
fL
("MDt  
>>"@0tO  
> _G'o  
应付帐||应付未付帐account payable 0Wc_m;  
)jt?X}  
/k(wb4Hv  
?RW1%+[  
应收帐||应收未收帐account receivable wAJ=rRI  
jw 5 U-zi  
tOxH9  
T LF'7ufq  
新交易||新帐new account YW&`PJ9o  
p L^3*B.Nr  
Hs_7oy|P  
z@V9%xF-3  
未决帐||老帐old account k@h0 }%  
SXN] ${  
ledr[)  
SqdI($F\:  
现金帐cash account shP}T[<  
}B!io-}  
#!%zf{(C+  
_OS,
zZ0  
流水帐running account *OIBMx#qxn  
L6;'V5Mg72  
{"2CI^!/U.  
Fs(S!;  
暂记帐||未定帐suspense account Zb|a\z8?  
y~\uS  
}TAG7U*  
tmM; Z(9t  
过期帐||延滞帐overdue account||pastdue account -YmIRocx  
0&b;!N!vJ  
[N}QCy  
%tZrP$DQ  
杂项帐户sundry account (<-m|H};  
 M%W#0  
u8`S*i/)m  
rk@qcQR  
详细帐单||明细表detail account eT]*c?"  
0PsQ 1[1  
K5\l (BB  
rLA-q||  
呆帐bad account Df:/r%  
$|TLt{ K  
b!`Ze~V  
Jf\`?g3#  
会计项目title of account OdL/%Zp
}  
(/!@ -]1  
L/I ] NA!U  
8lS RK%  
会计薄||帐薄account-book 81!;Wt(?  
Y6v#0pT  
n:b,zssP  
@$ lX%p>  
营业报告书||损益计算表account of budiness||business report `PvS+>q  
:nc%:z=O  
&GvSgdttv  
C>mFyl
N  
借贷细帐||交验帐account rendered gs0`nysM#  
m\bmBK"I  
H~S U :B:  
2tCw{Om*  
明细帐account stated w"#rwV&  
^N 4Y*NtV7  
</?ef&  
|$ZS26aYw}  
与…银行开立一户头to open an account with bn5O2  
}d iE'  
0Zo><=  
w(t1m]pF[  
与…银行建立交易to keep account with a|#pl!  
5MZv!N  
o{n#f?EA  
ITi#p%  
继续记帐to keep account ~ b66 ;  
?i\V^3S n$  
pv&iJ7RN  
#F2DEo^0  
与…有交易to have an account with w}t}Sh  
PxvxZJf$@  
8m `Y  
x2aG5@<3  
作成会计帐||有往来帐项to make out an account with Gl45HyY_  
/h`gQyGuY  
zxx9)I@?A  
g2'K3e?.%  
清算||清理债务to make up an account .*>C[^  
_^zs(  
nA.U'=`  
[fb9;,x`  
清洁帐目||与…停止交易to close ones account with ,@f|t&  
G{Ju2HY  
Us2> 5 :\  
a>,_o(]cW  
结帐to close an account yv>uzb`N  
Pc5C*{C  
KbK!4  
Nlwt}7  
清理未付款to ask an account||to demand an account A=e1uBGA  
b].U/=Hs  
ba ,n/y
H  
TeR
bW  
结清差额to balance the account with a\Gd;C ^`  
P*PJ  
wc"~8Ah  
x;~ @T9.  
清算to settle an account||to liquidate an account||to square an account o54=^@>O<j  
R"
CF xo  
.W2w/RayC  
xCT2
FvX6  
审查帐目||监查帐目to audit an account 48G^$T{  
&G\C[L  
Q`Pe4CrWvu  
?6x&A t  
检查帐目to examine an account n-qle5sj  
cd=H4:<T5  
0R(['s:3`  
iXXaB+w  
转入A的帐户to charge the amount to As account ,kYX|8SO  
xt`a":lru  
SNSoV3|k-  
*p0n^XZ% ?  
以计帐方式付款to pay on account 6I
z!_  
Hx LuJ  
7*Zm{r@u  
/6n"$qon6  
代理某人||为某人on ones account||on account of one cSG(kFQ  
fLSDt(c',  
0D `9  
\RFA?PuY  
为自己计算||独立帐目on ones own account rfSEL 57'  
JPj/+f  
_2 5PyG  
7M?Sndp$  
由某人收益并负风险on ones account and risk||for ones account and risk }20tdD ~  
tO"AeZe%|  
+G7[(Wz(z  
P $^I\aGO  
由某人负担for ones account||for account of one [kgCB7.V  
iF.f*3-NJB  
J^~J&  
,,)'YhG(  
按某人指示||列入某人帐户by order and for account of one w&]$!g4  
JV/:QV  
4wa3$Pk  
EF=5[$ u  
列入5月份帐目for May account wp4  .~E  
n}4q2x"  
h_\ W 7xt  
rploQF~OFF  
编入某中帐项下to pass to the account of||to place to the account of j^f54Ky.  
37M,Os1(  
X "HVK+  
{ W5 _KX  
寄出清算书to send in an account||to send in render an account {\LLiU}MJC  
~rAcT6#  
F)/4#[  
-ni@+Dy  
支票薄cheque book 65RD68a  
F^}d>2W(  
9c{ ~$zJW  
0}9jl  
支票陈票人cheque drawer cN\_1  
2:yXeSeA  
wp:Zur5Y  
Z 6][9o  
持票人cheque holder aouYPxA`  
I:MrX  
UvqnNA  
}ZiJHj'<  
不记名支票cheque to bearer||bearer cheque }XCh>LvX  
?TmVLny  
I0^oaccM  
{q ;_Dd  
记名支票||认人支票cheque to order nmuU*oL  
`P*wZKlW  
~1
S,[5u|s  
C 8d9(u  
到期支票antedated cheque RYl\Q,#  
~!%G2E!  
Uqly|FS &n  
!y2yS/  
未到期支票postdated cheque V*@&<x"E  
``rYzj _  
7p{uRSE4._  
*ck'vV'@  
保付支票certified cheque [DtMT6F3  
yv)-QIC3  
cBCC/n  
iqsR]mab  
未获兑现支票，退票returned cheque m/,8\+  
IZd~Am3
f  
%UV"@I+  
r -uu`=,  
横线支票crossed cheque 5T'viG}%  
2B_+5  
!!~ r1)zN  
hN!{/Gc|  
普通横线general crossing FIQHs"#T  
O8LIKD_I[  
eX0[C0#  
T @n};,SQ  
特别横线special crossing [Qqs s8a  
@%^h|g8>Fu  
98UI]? 4  
^Q!A4qOQ  
空白支票blank cheque 7!6v4ZA  
#smfOGSd  
>h(GmR*xM  
}CrWmJu0  
失效支票，过期支票stale cheque KJt6d`ZN  
*nV"X0&  
uaha)W;'9  
M L7vP  
普通支票open cheque )6px5Vwz  
~/2OK!M  
q'uGB fE.  
g5*?2D}dqX  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 'GLpSWL+*  
gMU%.%p2  
ZRFHs>0  
6E_YUk?KW  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /2$d'e  
!3z ;u8W  
X*hPE=2` p  
LFvZ 7M\\  
支票换现金||兑现to cash a cheque -Q%Pg<Q-#  
o ethO  
g)IW9q2  
.P ??N  
清理票款to clear a cheque oZ
i{v]4  
\\`(x:\  
lLU8eHf\  
*thm)Mn  
保证兑现to certify a cheque wv Mp~  
P5lk3Zg'  
isFxo,R9r  
g3(LDqB'.  
填写支票数额to fill up a cheque 6Q]JY,+  
U+!&~C^y  
4Ujy_E?^  
}$(\,SzW  
支票上划线to cross a cheque SUjo%3R  
_SU6Bd/>  
pB7^l|\]  
c Ze59  
开发支票to make out a cheque f5/s+H!  
8U!$()^?  
.sKfwcYu4  
{*K$gH$  
签发支票，开立支票to draw a cheque||to issue a cheque g oJ'z|))  
bo@, B  
4I*'(6 ,!  
e-b>  
透支支票to overdraw a cheque $ k_6  
6-+wfrN2  
K'f2S  
YoWXHg!U  
背书支票to endorse a cheque QH?sx k2  
x1Z*R+|>2  
DD`DU^o<  
[*@ +  
请付票款||清付票款to pay a cheque||to honour a cheque E5Sn mxd  
)RQQhB  
Rgl cd  
J5Ti@(G5V  
支票退票to dishonour a cheque %OP|%^2  
{.J<^V  
v7%}ey[  
S f@xP.d  
拒付支票to refuse a cheque nC)"% Sa  
s-~`Ao' <  
Ty7)j]b"zl  
l+X
\>,  
拒付支票to stop payment of a cheque VmRfnH"  
DhD##5a  
h.NCG96S  
XWq"_$&LF  
提示要求付款to present for payment kO$n0y5e  
*p9k> )'J  
\C4wWh-A  
mc{W\ H  
见票即付持票人payable to bearer 7z
Ifsb  
r|i)  
~ H/Zi BL@  
JVr8O`>T  
支付指定人payable to order h0I5zQZm  
ef/43+F^x  
QS1lg  
=d]}7PO~  
已过期||无效out of date||stale m_
,Jbf  
#rNc+  
v5U'ky:  
15yiDI o  
请给出票人R/D||refer to drawer 2b-g`60<  
4t3>`x 7  
$1Zr.ERL|(  
bW=3X- )  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7PBE(d%m  
Qqk(,1u  
bm4Bq>*=U  
#)]/wqPoW  
文字与数字不一致words and figures differ IM5[O}aq  
8=zREt<Se  
n$9Xj@+  
5)5yH bS  
支票 <K,X5ctM}  
{3kz\F S  
时间已过account closed 0rm(i*Q  
#9~,d<H  
4:pgZz!  
7AWq3i{  
更改处应加盖印章alterations require initials  yK$aVK"  
OhlK;hvdB*  
'GiN^Y9dcc  
gGx(mX._L?  
1&<o3)L:  
jicH94#(]  
时间已过effects not cleared DbX7?Jr  
S\Le;,
5Z  
nwC*w
`4  
#f/4%|t:  
停止付款payment stopped 9)o@d`*  
 :8==Bu  
USHQwn)%  
rK`^A  
支票毁损cheque mutilated NL;sn"  
P #`M8k  
GIn%yB'  
WWH<s%C  
汇款||寄钱to remit||to send money y,6kL2DM  
w5 ]lU  
/e*fsQ>M:  
Gf:dN_e6.  
寄票供取款||支票支付to send a cheque for payment 5`gVziS!S  
,2+d+Zuh  
>]C/ Q6  
%e3E}m>  
寄款人a remitter _\Z'Yl  
dU
2;   
B3u/ y
 
PHY!yc-LjV  
收款人a remittee @)vQ>R\k<  
NGkxg:  
`h'=F(v(}  
cAot+N+9|]  
国外汇票foreign Bill >goHQ 30:  
8oXp8CC  
UK1)U)*+  
q9{) nU  
国内汇票inland Bill /!A"[Tyt  
~K99DK.  
yFQaNuZPC  

H$ g*  
跟单汇票documentary bill v+`'%E  
\~(kGE--+  
+zq"dj_  
0Q?%B6g$m[  
空头汇票accommodation bill ^FBu|eAkE  
n:) [%on  
N:k>V4oE  
,|>>z#Rr(n  
原始汇票original bill 0GeL">v,:=  
VBF:
MAA  
)T^wc:  
rqdN%=C  
改写||换新票据renewed bill y 5=rr3%v  
@xa$two  
T]tu#h{ a  
8>6<GdGL<n  
即期汇票sight bill||bill on demand :yJ ([  
i8-Y,&>V  
v1X[/\;U  
b7I0R;Zj  
…days after date||…days after date…日后付款 9+s&|XS*  
&z:bZH]DH  
8F`8=L NO  
8wOscL f:  
…months after date||…months after date…月后付款 Ut;4`>T  
g52)/HM  
fDfph7[)  
cSV&
p|  
见票后…日付款…days after sight||…days sight (l-=/6-   
]4c+{  
r<!nU&FPD:  
'VCuMCV  
见票后…月付款…months after sight||…months sight ryh"/lu[B  
hhZ%{lqL  
]H}2|~c  
I^![)# FC  
同组票据set of bills &Mudu/KTr  
qTdwi?j_  
q{f\_2[  
F`x_W;\  
单张汇票sola of exchange||sole of exchange n5.sx|bI?  
{cIk-nG-_  
2gZp O9  
(PGw{_  
远期汇票usance bill||bill at usance {j]cL
!Od  
BSgT 6K  
o
e 6-F)+  
6?KUS}nRS  
长期汇票long bill Xy=ETV%  
,@?9H ~\  
)?(Ux1: w)  
83/m^^F{]  
短期汇票short bill `NgQ>KV!  

:}Yk0*  
B;e<.M)e  
js <Up/1  
逾期汇票overdue bill A-=hvJ5T  
Z.Z;p/4F  
$6wSqH?q  
l9a81NF{s  
宽限日期days of grace W4
d32+V  
9cP{u$  
W$NFk(  
z7`|N`$Z#s  
电汇telegraphic transfer （T.T） ZSe30Rl\  
*Ic^9njt  
i({\fb|0  
YF-E1`+?<  
邮汇postal order||postal note （Am.）||post office order||money order ,iP YsW]5  
3Q=\W<Wu  
wyB]!4yy,  
8uLS7\,$z  
本票promissory note （P/N） IBJNs$  
^`";GnH0  
Y]0
c%Fd  
i)X~L4gn  
押汇负责书||押汇保证书letter of hypothecation # M/n\em"X  
dG5jhk PX  
a4~ B  
y _"V=:  
副保||抵押品||付属担保物collateral security 'ZMh<M[  
>(igVaZ>  
Pm)*zdZ8  
H(
76sE  
担保书trust receipt||letter of indemnity W#P\hx  
8YlZ(
{f  
c]#}#RJ`\  
CV"}(1T  
承兑||认付acceptance <af# C2`B  
!fn%Q'S  
bs~P  
h>GbJ/^  
单张承兑general acceptance p$1 'e,G  
i]k)wr(  
LS<+V+o2%  
L k nK  
有条件承兑qualified acceptance ,s3|  
PL$XXj>|:  
&>+T*-'  
QH(&Cu,  
附条件认付conditional acceptance Ii[U%  
@hg[v`~  
0/f|Z
H ~!  
]i`Q+q[  
部分认付partial acceptance   TCyev[(