[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。   J6<rX[ yZe  
会计报表statement of account D/=5tOy  
i>[_r,-\[  
vF?5].T  
HV/cc"  
往来帐目account current = P   
s[gKc'  
)a3IQrf=  
;sch>2&ZWU  
现在往来帐||存款额current accout Erk?} E  
vS;1/->WD  
QORN9SY  
pZyQY+O  
销货帐account sales X{kpSA~  
QKE9R-KTE  
6:% L![FX  
2Dd|~{%  
共同计算帐项joint account v=95_l  
8J)xzp`*)  
LJVG~Yeo  
% },Pe  
未决帐项outstanding account gKg-O  
oQ=>'w  
4Z*U}w)  
gGMWr.! 8  
贷方帐项credit account||creditor account _W3Y\cs,-  
_owjTo}  
{ BEo &  
gN {'UDg  
借方帐项debit account||debtor account dO7;}>F$n  
bw&myzs  
YwcPX`eg  
DF{OnF  
应付帐||应付未付帐account payable YK{a
 
(5^ZlOk3  
@d"wAZzD?  
;W:6{9m ze  
应收帐||应收未收帐account receivable I?Q+9Rmm`J  
F>gmj'-^  
tZ2e!<C  
/XS&d%y  
新交易||新帐new account IF*&%pB  
woq)\;CK  
Tp<k<uKD  
pUl8{YGS  
未决帐||老帐old account TFDm5XJ  
f=J<*h  
W4YE~  
}%{MPqg  
现金帐cash account .I$}KE)  
;HOPABWz)  
dPjhq(8 zU  
Hoz56y  
流水帐running account P,bd'  
;+pOP |P=  
;K:8#XuV  
ELa ja87  
暂记帐||未定帐suspense account b4,jN~ci  
A~lIa$U$b  
&d`^E6#  
|kiJ}oy  
过期帐||延滞帐overdue account||pastdue account -pTI?  
6&2LWaWMo$  
G5]1s  
{,O`rW_eS  
杂项帐户sundry account i~qfGl p6)  
:,*eX' fH  
hhRaJ  
Ri?\m!o  
详细帐单||明细表detail account F!KV\?eM$  
0kCQ0xB[a5  
XKLF8~y8A  
p4/$EPt)lY  
呆帐bad account DOL%'k?B  
& QZVq"  
(N U0Tw  
`"y{;PCt_  
会计项目title of account Z^ tGu7x  
gAE!aKy  
(M% ;~y\  
C%H9[%k  
会计薄||帐薄account-book IbdM9qo7  
6 nGY^  
h-'wV${b  
VbxAd 2')  
营业报告书||损益计算表account of budiness||business report By)3*<5a_  
M9V-$ _)  
.S vyj  
_5\AS+[x  
借贷细帐||交验帐account rendered 3YTIH2z5  
_.f@Y`4d  
zHxmA  
wA0eG@xi)  
明细帐account stated vw rRZ"2  
:`<psvd  
/>Jm Rdf  
mmN|F
$;r  
与…银行开立一户头to open an account with YmCbxYa7  
4[
l^0  
(n=Aa;  
FU]4oKx  
与…银行建立交易to keep account with {h ^c  
" ~n3iNkP  
yam}x*O\xn  
UG=I~{L  
继续记帐to keep account ,9UCb$mh  
'8Qw:fh  
>e_%M50  
\Jf9npz3  
与…有交易to have an account with Okoo(dfM
 
$/.<z(F  

#'g^Za  
{0fz9"|U  
作成会计帐||有往来帐项to make out an account with
wzxdVn 'S  
rV U:VL`2  
To^# 0  
6ZTaQPtm  
清算||清理债务to make up an account vh{9'vd3el  
(qj,GmcS  
l-MxLcz  
#hZQ >zcF  
清洁帐目||与…停止交易to close ones account with Y@ObwKcG  
v#Sj|47  
BMY>a  
\{:%v#ZZ  
结帐to close an account >kZ6f4
 
+q l  

jwq\stjD  
;raz6DRO  
清理未付款to ask an account||to demand an account 7|K3WuLL  
Nr%(2[$ =  
Y>G*'[U  
au,jAk  
结清差额to balance the account with IO*l vy  
|G)Y8 #D  
{v,{x1  
nW~$ (Qnd  
清算to settle an account||to liquidate an account||to square an account W _J&M4  
EN O? ;  
abL/Y23 "  
4sb )^3T  
审查帐目||监查帐目to audit an account }i D$4\ L  
=E&24  
$U~=.!_du  
tp#Z@5=  
检查帐目to examine an account ,>&?ty9o  
5LO4P>f
q  
|^Y*~d<H  
sk~za  
转入A的帐户to charge the amount to As account y>@v>S  
B{;11u  
hK:#+hg,  
Q.rB\8ea  
以计帐方式付款to pay on account FTbT9   
/ c+,  
#:]vUQ  
-zPm{a  
代理某人||为某人on ones account||on account of one Z"l`e0{  
01&*`0?  
UVc>i9,0  
:5r:I[FFy  
为自己计算||独立帐目on ones own account 'wCS6_K  
3js)niT9u  
)EhTM-1  
JOA%Y;`<#  
由某人收益并负风险on ones account and risk||for ones account and risk \%w7D6dEZ  
$.ymby  
O4lxeiRgC  
F?}m8ZRv  
由某人负担for ones account||for account of one 3{.9O$  
/IGrp
.}  
lH6C
d/a  
:GN)7|:  
按某人指示||列入某人帐户by order and for account of one ODM>Z8@W/  
,$hQ(yF  
~*66 3pA  
XS}Zq4H  
列入5月份帐目for May account ^U0apI  
<wIp$F.  
\_iH4< #>  
:d!i[W*  
编入某中帐项下to pass to the account of||to place to the account of sW>P-  

@oe3i  
+=n x|:no  
d&GKfF  
寄出清算书to send in an account||to send in render an account DI$mD{  
Q1N,^ 71  
4aIlzaA  
Li?{e+g  
支票薄cheque book j8D$/  
puf;"c6e'  
30gZ_8C>}  
"K4X:|Om"  
支票陈票人cheque drawer BDB zc5Q(  
ie$fMBIq  
e!:?_z."  
N#2nH1C  
持票人cheque holder #b]}cwd!  
e>)}_b  
@; j0c_^"!  

^{6UAT~!R  
不记名支票cheque to bearer||bearer cheque sKE*AGFLd  
\8C*O{w  
34O+#0<y~  
JydQ A_   
记名支票||认人支票cheque to order U_zpLp m^  
;4O;74`Zh  
]i_):@  
$F /p8AraK  
到期支票antedated cheque !513rNO  
EC\rh](d 1  
T_;G))q'  
F4aJr%!\6S  
未到期支票postdated cheque !&`7  
="[+6X  
!Z9ik n4A  
brhJ&|QDE  
保付支票certified cheque
5kL#V  
94>7-d  
KG./<"c  
(}7o a9Q<  
未获兑现支票，退票returned cheque ^!s}2GcS`  
?_h#>  
<3]/ms  
=S?-=jPtg  
横线支票crossed cheque Ml_ :Q]kl^  
^SL}wC x  
g5TLX&Bd  
6`PGV+3j  
普通横线general crossing Y&!McM!Jw  
FK,r<+h  
*~aI>7H  
AXv3jH,HF  
特别横线special crossing oeqJ?1=!  
W SeRV?+T  
dIh(~KqB  
UqQZ A0e  
空白支票blank cheque q|Tk+JH{5  
S>zKD  
Mh@ylp+q  
="Pyw
Z  
失效支票，过期支票stale cheque 0~ I) /T  
g&20F`.N*>  
G37L 9IG-M  
J'&?=|  
普通支票open cheque 'aSORVq^e[  
*h8XbBZH  
Y-9j2.{  
Z|7I }i  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount NomK(%8m$  
]$X=~>w  
bJ u,R-f  
u(Q(UuI  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t"m`P1  
R(#;yn  
_J#Hq 'K  
iw6M3 g #  
支票换现金||兑现to cash a cheque 1>*<K/\qg  
A.*nDl`H  
o?x|y   
+2enz!z#k  
清理票款to clear a cheque z^a?t<+  
 Z~:lfCK`  
eHZl-|-  
w9}IM149  
保证兑现to certify a cheque .}opmI  
PhL5EYn  
:D7 !6}%  
Y'":O W#oN  
填写支票数额to fill up a cheque H`..)zL|  
%6?}gc_  
 D-EM  
`qEm5+`  
支票上划线to cross a cheque ImW~J
y  
? =Qg  
%Q01EjRes  
,)m-nZ5  
开发支票to make out a cheque l$ @lk?dc  
ZPFTNwf  
JB}h}nb  
mjc:0hH  
签发支票，开立支票to draw a cheque||to issue a cheque 7guxkN#  
4H'&5  
jt*@,+e|  
'S>Jps@  
透支支票to overdraw a cheque ?`iBp+iBv  
< duM8  
$l0w{m!P  
X:bgY  
背书支票to endorse a cheque Tl-B[CT  
z81!F'x;  
pm|]GkM  
*2hzReM  
请付票款||清付票款to pay a cheque||to honour a cheque m#P&Yd4T  
kv2:rmv  
3iwZUqyq  
)HcC\[  
支票退票to dishonour a cheque wVX0!y6  
v.J#d>tvf  
$'wl{D"  
y+<HS]vyV  
拒付支票to refuse a cheque ;anG F0x  
%hh8\5l.:  
?U[AE -*  
6
OUjc  
拒付支票to stop payment of a cheque [0e mOS  
 (w fZ!  
ce\-oT  
4)z](e$  
提示要求付款to present for payment V2X(f6v  
fAi113q!  
A |B](MW%O  
QO%K`}Q}  
见票即付持票人payable to bearer WF7RMQ51j  
kp|reKM/  
#</yX5!V  
C}Q2UK-:  
支付指定人payable to order 195(Kr<5$  
&}ow-u9c3  
Nx"?'-3Hm  
`:&{/|uP7  
已过期||无效out of date||stale _
rv_-n]"o  
/(w5S',EL  
0NGokaD)H  

ZJ qmD  
请给出票人R/D||refer to drawer //(c 1/s  
v3B ^d}+.  
9b0Z Ey{  
AMr9rBd  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Gu-Sv!4p  
NNT9\JRv_  
MB)xL-jO  
'"&?u8 u)  
文字与数字不一致words and figures differ Z-:`{dns/  
8[k-8h|  
8447hb? W$  
A U]
(pXK;  
支票 lxeolDl  
A[oRi}=  
时间已过account closed JkKI/5h  
CAXU #  
vm(% u!_P  
U@9n7F  
更改处应加盖印章alterations require initials Nz m 7E]  
G  B15  
n7 S[ F3  
$I_aHhKt  
WPPmh~:  
|')Z;  
时间已过effects not cleared kWgxswl7H  
k@[Bx>  
mF "ctxE  
RsE+\)  
停止付款payment stopped +Ta7b)  
!4|7U\;  
/@0wbA  
U:_&aY_  
支票毁损cheque mutilated Tc{r}y[)  
@zE_fL  
gVA$P  
{eS!cZJ  
汇款||寄钱to remit||to send money 7GpSWM6  
s2q#D.f  
H"m^u6Cmy-  
;l"z4>k
t7  
寄票供取款||支票支付to send a cheque for payment evq*&.6\  
{~VgXkjsC  
+tl&Jjd
m  
T~_+\w  
寄款人a remitter K@6$|.bc  
dYW19$W n  
I@e{>}  
njX!Ez  
收款人a remittee Jva&"}Cb  
hK3?m.>"g  
VQ2)qJ#l  
xrS;06$  
国外汇票foreign Bill [{L4~(uU8  
(Jy7  
7C F
-?M!  
M5CFW >T  
国内汇票inland Bill bR(rZu5  
?=$a6 o  
Y 8EL  
^3^n|T7le  
跟单汇票documentary bill c\065#f!  
`a*[@a#  
S)T~vK(n  
g kT`C
  
空头汇票accommodation bill ~K5eO-  
1.6yi];6  
[2"a~o\  
pHXslmrD  
原始汇票original bill kl,I.2-  
S-NKT(H)c  
?Id3#+-O  
Kc$j<MRtv  
改写||换新票据renewed bill J ^m#984  
dkVF  
W2?6f:  
US[{ Q  
即期汇票sight bill||bill on demand O~?H\2S  
roSdcQTeT  
|`B*\\1  
S:aAR*<6  
…days after date||…days after date…日后付款 FrT. <3  
O9?t,1  
`K5 Lp>=R  

iI\bD  
…months after date||…months after date…月后付款 ]/g&y
5RG  
}tJR
Bb  
5#|D1A  
Mm7;'Zbg  
见票后…日付款…days after sight||…days sight %Z_/
MNI  
69/aP=  
Se~<Vpo  
rHYSS0*3  
见票后…月付款…months after sight||…months sight paCC'*bv  
6bPoC$<Z  
wzX(]BG  
XK#~w:/fB  
同组票据set of bills q9+`pj  
3<F\5|  
0APh=Alq  
_C"=Hy{  
单张汇票sola of exchange||sole of exchange Q+bZZMK5,U  
WX~:Y,l+u  
6="Qwrk  
vX?MB  
远期汇票usance bill||bill at usance h
SkI]%  
80m<OW1  
 vNWCv  
2><=U7~  
长期汇票long bill X%X`o%AqC  
U~3uu&/r  
5z/*/F=X  
I}^Q u0ub  
短期汇票short bill v[l={am{/  
,]Gi942  
CU`yi.)T{  
SHow~wxw  
逾期汇票overdue bill EN2H[i+,  
simD<&p  
#3~hF)u&/  
C(Cuk4K  
宽限日期days of grace 3* (w=;y  
9M12|X\]8  
2/dvCt6 N  
&"gQrBa  
电汇telegraphic transfer （T.T） |YnT;q  
PKjM1wqaG@  
c3__=$)'kP  
GbB:K2  
邮汇postal order||postal note （Am.）||post office order||money order 1CmjEAv%/  
"/kTEp  
<* Bk.>f!  
1F,>siuh ,  
本票promissory note （P/N） zn)Kl%N^  
"3;b,<0  
bXNM.K  
o%SD\zk  
押汇负责书||押汇保证书letter of hypothecation ^[g7B"`K5  
dX;Q\  ]"  
Ri<'apl  
!;, Dlq-}  
副保||抵押品||付属担保物collateral security d:!A`sk7  
Oz1S*<]=,~  
U6xs '0  
eqQ=HT7J  
担保书trust receipt||letter of indemnity b[Qe} `W  
0-at# r:  
CzfGb4  
+t7n6  
承兑||认付acceptance Yc3Rq4I'G  
x='T`*HD  
J ?^
R1  
OzA'd\|  
单张承兑general acceptance AD>X'J u8  
vE{L`,\q  
c`O(||UZT  
c hakp!S=  
有条件承兑qualified acceptance FNR<=M  
r WULv  
[I6&|Lz>  
{?RVw`g&f  
附条件认付conditional acceptance 6DT^:LHS  
z)F<{]%  
A+41JMH  
py }`thx  
部分认付partial acceptance   9$*O^