[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。   b2OwLt9  
会计报表statement of account r*+~(
83k  
y)fMVD"(  
tL$,]I$1+  
I&{T 4.B:U  
往来帐目account current 1EXT^2!D  
o{G*7V@H  
 px<psR5  
0&UG=q  
现在往来帐||存款额current accout k1<^Ept  
~;3yjO)l?)  
6u0>3-[6OD  
-K'UXoU1  
销货帐account sales \ZZ6r^99  
TP rq:"K  
Jh3  
+6#$6hG  
共同计算帐项joint account B/wD~xC?x  
TQ]gvi|m  
XM`GK>*aC(  
C2}y#AI  
未决帐项outstanding account 2iG+Ek-?"  

-G.N   
k( :Bl  
J<0{3pZY  
贷方帐项credit account||creditor account L5bq\  
V: D;?$Jl  
pUHgjwT'U  
KL'1)G"OH  
借方帐项debit account||debtor account ga;n M#/  
J"C9z{[Z&  
0]4X/u#N  

CPJ21^  
应付帐||应付未付帐account payable \>6*U r  
#<x FO^TB  
,Z~`aHhr  
KnkmGy  
应收帐||应收未收帐account receivable ,^([aK  
/o9it;  
g{V
(WyT@  
SaXt"Ju,AH  
新交易||新帐new account \}$|Uo$O  
yv4x.cfI2W  
FOQ-KP\=,  
z}[u~P,  
未决帐||老帐old account K,g
6y#1"  
8g0 #WV  
nK;d\DO  
m^QoB  
现金帐cash account CtCReH03  
v6 U!(x  
e3ZRL91c  
f6Y?),`  
流水帐running account JTKS5r7?  
=`3r'c  
uVqc:Q"  
=FzmifTc  
暂记帐||未定帐suspense account }k VC]+  
E{T3Xwg  
nX!%9x$3  
bo=H-d|  
过期帐||延滞帐overdue account||pastdue account X%YZQc9  
gX{j$]^6G8  
xRWfZ3E #  
(2;Aqx5i  
杂项帐户sundry account Z;uKnJh  
~!({Unt+'  
?ES{t4"  
jwk+&S  
详细帐单||明细表detail account >GIQT?O6  
2E-Kz?,:[  
e8`d<U  
_/:--Z  
呆帐bad account 'l/l]26rO4  
<#:iltO  
+PYV-@q  
.V!5Ui<  
会计项目title of account "Erphn  
K>'4^W5d,  
%72# tY  
=#2%[kGq  
会计薄||帐薄account-book vu.ug$T  
Kh3i.gm7g  
E/H9
#  
W>' DQB  
营业报告书||损益计算表account of budiness||business report ;rf{T[i  
(hwzA *(c  
#bd=G(o~6  
O.dZ3!!+  
借贷细帐||交验帐account rendered ;ab[YMkH  
gkK( 7=r%  
PlCw,=K8f  
|Gq3pL<jkC  
明细帐account stated ~[!Tpq5  
n!zB+hW  
htYfIy{5w  
m <n +1  
与…银行开立一户头to open an account with i{}m 8K)  
:LuA6  
F~v0CBcAL  
t,Tq3zB  
与…银行建立交易to keep account with -qSGa;PJ  
g#P]72TQ  
|3k r*#  
VKPsg  
继续记帐to keep account E7$ aT^  
vo#$xwm1  
GB+$ed5@<  
,M]W_\N~E  
与…有交易to have an account with <D Mm [V{  
*[>{9V  
|xb;#ruR6  
y@}WxSK*0  
作成会计帐||有往来帐项to make out an account with c@lF*"4  
Uv
k:  
A/zAB3  
h
XH+C-%{  
清算||清理债务to make up an account ,wr5DQ  
{dh@|BzsbH  
Eb,M + c?  
9a:(ab'  
清洁帐目||与…停止交易to close ones account with pvWNiW:~k  
-R9{Ak  
7LaRFL.,kO  
"Ml#,kU<T  
结帐to close an account YPs9Pqkn  
shLMj)7!  
0 Swu]OE  
mJ8Ei RSE  
清理未付款to ask an account||to demand an account 5/hgWG6.t  
:MYLap&L&  
^K<!`B  
(Rs;+S  
结清差额to balance the account with a'q&[08  
f. h3:_r  
\0*dKgN  
uv$utu>< *  
清算to settle an account||to liquidate an account||to square an account a/CY@V-  
OHY|< &*  
-f'&JwE0=  
"6~+-_:  
审查帐目||监查帐目to audit an account p;%5o0{1  
RP^L.X(7^  
pgUjje>#  
_Kli~$c& M  
检查帐目to examine an account N+]HJ`K  
,=pn}\R  
ZP:+'\&J  
2Z9ck|L>  
转入A的帐户to charge the amount to As account iDCQqj`  
iYW<qgz  
`OZiN;*|  
Eg4&D4TGp  
以计帐方式付款to pay on account )*}?EI4.  
e ?Jgk$"  
DEPsud;  
{p$X*2ReB  
代理某人||为某人on ones account||on account of one p`"Ic2xPJ  
qus%?B{b}  
 l:a#B  
;Rxc(tR!n  
为自己计算||独立帐目on ones own account /*6[Itm_h  
9*s:Vff{  
Qdy/KL1]  
6ZXRb  
由某人收益并负风险on ones account and risk||for ones account and risk ND3|wQ`M0  
^= kr`5  
L'e|D=y  
.8|"
@  
由某人负担for ones account||for account of one 'O 7>w%#  
uesIkJ^Q[  
a0k/R<4  
$}H,g}@0  
按某人指示||列入某人帐户by order and for account of one \Jwc[R&x  
}+:X=@Z@  
)ItW}1[I  
D4{ <~/oBv  
列入5月份帐目for May account V>4v6)N  
QNZ#SG8  
U]M 5&R=?  
2%-/}'G*  
编入某中帐项下to pass to the account of||to place to the account of e[QEOx/-h2  
|/u,6`  
E]p Dp /D  
'kJyE9*xU.  
寄出清算书to send in an account||to send in render an account R$2\Xl@qQF  
F\<{:wu   
]0")iY_  
C)cuy7<  
支票薄cheque book 0c&DS
L}6  
5',
&8  
#Fh:
z4  
+^$E)Ol  
支票陈票人cheque drawer `{ \)Wuw  
w
k2Ff*&  
4=njM`8Y'  
=|V#~p*  
持票人cheque holder mW3IR3b  
j9f QV  
cmp@Ow"c  
A4)TJY 3g  
不记名支票cheque to bearer||bearer cheque m*14n_m'  
X|Nb81M  
.aC/ g?U  
Hr(%y&0  
记名支票||认人支票cheque to order 7\i> >  
$F@ ,,*  
-{p~sRc&  
F{eI[A  
到期支票antedated cheque %/r:iD  
i@ehD@.dH  
C)&BtiUN/  
K*tomy  
未到期支票postdated cheque P\$%p-G  
.bNG:y
>  
N1JM[< PP  
M ~6$kT  
保付支票certified cheque vSo,,~F  
gAK"ShOhG=  
50Ov>(f@7  
O]?PC^GGY  
未获兑现支票，退票returned cheque =AX"'q  
4@9xq<<5  
,a":/ /[  
cJ'OqV F  
横线支票crossed cheque 
{Ok]$0L  
CE|rn8M
B  
Ime"}*9  
5M#LO@U  
普通横线general crossing 4 udW6U  
iE^=Vf;  
dlioaYc  
O-n JuZJgX  
特别横线special crossing rs0Wy  
n"Wlfd0  
Am"&A pK  
U<6+2y P  
空白支票blank cheque CrYPcvd6  
Fzy5k?R  
yg82a7D  
sV]I]DR  
失效支票，过期支票stale cheque m-<m[49  
`ix&j8E22w  
sL#MYW5E  
o`Q.;1(Y'  
普通支票open cheque gvF
CsVv<{  
1/J6<FVq  
>LW}N!IBy  
BR:Mcc  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nNh5f]]  
{=ATRwUL  
BCh|^Pk  
v4,Dt  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /z: mi  
$#E!/vVwD7  
@DSKa`  
EKEJ9Y+47H  
支票换现金||兑现to cash a cheque wv ^n#  
m"wP]OQH*+  
v4F+^0?  
upGLZ#  
清理票款to clear a cheque ==EB\>g|  
ZWQ/BgKB  
eU8p;ajW!L  
-L!lJ  
保证兑现to certify a cheque 1o?uf ,H7O  
\85~~v@  
6i@* L\ Dl  
i ;^Ya  
填写支票数额to fill up a cheque 5t-,5  
*NC@o*  
h=B= J  
~yJJ00%  
支票上划线to cross a cheque G"h}6Za;DO  
ygQe'S{!S\  
I:("f+ H  
BlqISyrY  
开发支票to make out a cheque ^,aI2vC  
)W&{OMr  
!@ {s M6U  
Zpz3?VM(  
签发支票，开立支票to draw a cheque||to issue a cheque <,D*m+BWn  
LL==2KNUo  
JX{_,2*$  
b7 B|$T,  
透支支票to overdraw a cheque `\f 3Ij,  
5]n\E?V'L  
bAwKmk9C  
kT:I.,N   
背书支票to endorse a cheque zE~Xxp  
l2I%$|)d  
_<=h#lH  
\>X!n2rLZe  
请付票款||清付票款to pay a cheque||to honour a cheque l]OzE-*$b  
P>(FCX  
u08QE,
 
'.k'*=cq0  
支票退票to dishonour a cheque SmI cqM  
2f620  
ck\W'Y*Q7  
`evF?t11X  
拒付支票to refuse a cheque T"<)B^8f  
p}<60O"r$  
~S\> F\v6'  
uqLP$At  
拒付支票to stop payment of a cheque 216$,4i  
"p7nngn~  
9zY6hh**  
] Y!x7  
提示要求付款to present for payment pdvnpzj  
!-%XrU8o3  
n4 y]h  
`.J17mQe"  
见票即付持票人payable to bearer :q?#$?  
%"eR0Lj+zq  
D~#%^a+Aq_  
.ws86stFSb  
支付指定人payable to order 0[e!/*_V  
iaLZ|\`3a  
Pc2!OQC'""  
_^NyLI%  
已过期||无效out of date||stale 3bYjW=_hA  
1GqSY|FSGp  
8;r#HtFM  
imeE&  
请给出票人R/D||refer to drawer g5lb3`a3  
`G_~zt/  
{M5t)-  
<fM}Kk  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q=Vh"]0g  
^'a#FbMtt  
igW* {)h3  
Od)y4nr3~  
文字与数字不一致words and figures differ E 2d'P  
^ nI2<P  
8|)^m[c&  
F"UI=7:o  
支票 &K{8- t  
~> Q9  
时间已过account closed h<TZJCt  
8-Y*b89  
-z0;4O (K]  
=$fz</S=J  
更改处应加盖印章alterations require initials \~"Ub"~I  
-5 D<zP/  
p6
R+t]oH  
%9a3$OGZX  
1l"2 ~k  
R$8{f:Pj  
时间已过effects not cleared !*Eu(abD  
. ump? M  
zh*D2/r  
f!`?_  
停止付款payment stopped { ]_j)R  
q]I aRho  
U/^#nU.,  
}#7rg_O]>  
支票毁损cheque mutilated RYjK4xT?Y/  
]i@73h YT  
t15{>>f4>  
_X~O6e-!  
汇款||寄钱to remit||to send money Z)M "`2Ur  
|w}j!}u  
t4[q:[1  
xdg
Au  
寄票供取款||支票支付to send a cheque for payment Z17b=xJw  
 ;Pt8\X  
wlJi_)!  
2cH RiRT  
寄款人a remitter b4i=%]v8  
M|mfkIk0MB  
_huJ*W7lR  
ZK+F<}  
收款人a remittee $R/@8qnP W  
/*T^7Y&  
8O9^g4?  
M7cD!s@'I  
国外汇票foreign Bill g"1V]  
95z|}16UK  
_&hM6N  
jJ$B^Y"4  
国内汇票inland Bill 5MaN {*)l  
kt2_WW[  
Sk cK>i.[  
-&>V.hi7  
跟单汇票documentary bill gGL }FNH  
V%r`v%ktF  
PJC(:R(j  
mG&A_/e!9  
空头汇票accommodation bill ,s#~00C|  
@)6b  
6I +0@,I  
;rT'~?q  
原始汇票original bill J 7R(X  
P\7*ql`  
a31
e.36g  
I.jqC2G  
改写||换新票据renewed bill DJ,LQj  
7s xX?u  
='o3<}  
Wn(!6yid  
即期汇票sight bill||bill on demand 5p[}<I{  
EVX3uC}{  
hLLSmW(  
PlzM`g$A  
…days after date||…days after date…日后付款 Y7}Tuy dC  
!Zj]0,^  
*#XZ*Ga  
51 q|-d  
…months after date||…months after date…月后付款 o:AfEoH"~  
 @./h$]6  
5 3%>)gk:  
1P !)4W  
见票后…日付款…days after sight||…days sight z3+@[I$  
S\).0goOW  
Q6qW?*Y  
sE% $]Jp  
见票后…月付款…months after sight||…months sight V%oZT>T3  
Qu
61$!  
p0@^1  
<giBL L!  
同组票据set of bills q*&R&K;q
 
d&j  
,0W^"f.g{m  
Y~I<Locv  
单张汇票sola of exchange||sole of exchange <=*
f  
bqcCA91  
FOXSs8"c]!  
c C3>Ff'  
远期汇票usance bill||bill at usance CQ!pt@|d  
8z#Qp(he  
)!"fUz$  
al9wNtMT  
长期汇票long bill rm[C{Pn  
P1-eDHYw  
_? gCOr  
, QcS[9$  
短期汇票short bill 32YbBGDN!f  
Y,}_LS$f  
L.HeBeO  
&?@C^0&QV  
逾期汇票overdue bill  [SPx  
Za:j;u Y  
$H)^o!  
e}UQN:1  
宽限日期days of grace 1F@ j?)(  
;7
7K&#1  
L' = \|r  
BO[:=x`  
电汇telegraphic transfer （T.T） yix[zfQt0  
sey,J5?  
vY4sU@+V  
npdljL N  
邮汇postal order||postal note （Am.）||post office order||money order ;]dD\4_hK  
<u64)8'  
:$WO"HfMSn  
EwP2,$;  
本票promissory note （P/N） y}?|+/ dN  
}Pcm'o_wT  
/WuYg OI  
r]3-}:vU  
押汇负责书||押汇保证书letter of hypothecation bKQho31a'  
b:dN )m  
'R7 \  
-> cL)  
副保||抵押品||付属担保物collateral security y{ur'**l  
R_!.vGhkN  
:"%/u9<A  
-YA,Stc-  
担保书trust receipt||letter of indemnity =
XP[3~  
5'zXCHt  
NAR6 q{c  
b #VtPn]  
承兑||认付acceptance [9; @1I<x  
7UfNz60+~  
s2<!Zb4  
 ;l$$!PJ  
单张承兑general acceptance *1)>He$qL  
5J5?cs-!  
/F0q8j0  
K gL!~J  
有条件承兑qualified acceptance [YDSS/  
&hOz(825r  
H"A%mrb  
y9:4n1fg  
附条件认付conditional acceptance jZXa R  

w~66G  
G/_IY;  
p+d-7'?I  
部分认付partial acceptance   ula
-o)S