[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。   V4V`0I  
会计报表statement of account ";rXCH.  
0q"4\#4l  
MSS[-}  
~Yk^(hl2  
往来帐目account current SED52$zA  
&@oI/i&0B  
zU&Iy_Ke.  
zFm`e:td  
现在往来帐||存款额current accout mc?I
M(t  
q x)\{By  
;O`f+rG~  
f)T\   
销货帐account sales G|Et'k.F4  
[E a{);  
LP#wE~K"b  
I~n4}}9M  
共同计算帐项joint account DfAF-Yhut  
)mm0PJF~q  
}jCO@v;  
90W=v*  
未决帐项outstanding account zb9G&'7  
R
Q8d1US  
i-v: %  
HC$%"peN1b  
贷方帐项credit account||creditor account 1}wDc$O  
{UP[iw$~  
C5dM`_3L  
g8MW6Y  
借方帐项debit account||debtor account C`;igg$t_  
Bu=1-8@=qs  
)^o.H~Pv  
WBWW7
HK  
应付帐||应付未付帐account payable VNWB$mM.2  
-z`%x@F<&L  
wx3_?8z/O  
jI\@<6
O  
应收帐||应收未收帐account receivable b VEJ  
Vt}QPNt  
% vUU Fub  
w~6UOA8}  
新交易||新帐new account *zPqXtw!j  
vz4( k/  
sF!#*Y  
-yqgs>R(d  
未决帐||老帐old account gaz7u8$A=  
zG_nx3  
<h:xZtz  
o^2MfFS  
现金帐cash account M5WB.L[@q  
`(HD'fud3  
jOfG}:>e\  
&q<k0_5Q  
流水帐running account -b^dK)wR~  
XF(D%ygeC  
C+**!uYIB  
[Kc?<3W  
暂记帐||未定帐suspense account DehjV6t  
jaEe$2F2  
LnE/62){N  
UPGUJ>2Z  
过期帐||延滞帐overdue account||pastdue account ]YI 9  
q3#[6!  
`r SOt*<  
rn)Gx25  
杂项帐户sundry account 9~W]D!m,  
?:$ q~[LY  
w|&lRo@1  
hY zP6?K"  
详细帐单||明细表detail account gPCf+>X{  
r&8aB85  
."ZG 0Zg  
cS%dTrfo  
呆帐bad account 'EIe5
Op  
$(D>v!dp  
qvc<_k^  
RWR{jM]V  
会计项目title of account } TU r96  
v)O0i2  
B$rhsK
%  
E&cC2(w  
会计薄||帐薄account-book 4o}{3! m  
%@C8EFl%3  
-OJ<Lf+"=  
+TqrvI.  
营业报告书||损益计算表account of budiness||business report TXi|  
-& (iU
#W  
BO*)cLQ  
;l!<A  
借贷细帐||交验帐account rendered gf>H-718F  
iHNQxLkk{:  
"T=j\/Q  
8zHx$g  
明细帐account stated H8w[{'Mei  
DRm`y>.  
K*5gb^Ul  
zlEI_th:~  
与…银行开立一户头to open an account with lUjZ=3"'
 
3}\z&|  
goiI*"6M  
'sIne>  
与…银行建立交易to keep account with g N<7(F  
05H:ZrUV  
Zo2+{a  
X[.%[G|oj}  
继续记帐to keep account )zO|m7  
>/\T G8t,f  
@}6<,;|DQ  

Ns
h/  
与…有交易to have an account with WwsNAJ  
wA$?e}  
yFk|8d-|  
NB<8M!X/  
作成会计帐||有往来帐项to make out an account with v CsE|e MP  
+PE-j| D  
YZfi-35@g  
&*/= `=:C8  
清算||清理债务to make up an account hkl0
N%[  
* ;sz/.  
"Q+wO+}6  
V/xXW
=  
清洁帐目||与…停止交易to close ones account with (5]
[L<L  
95IP_1}?  
?<.a>"!  
qnya cI  
结帐to close an account !x-__[#  
[nHN@p|  
Mhn1-ma:  
Z{vc6oj  
清理未付款to ask an account||to demand an account 8!35 K  
YSxr(\~j  
lS Y "  
0#Gm# =F  
结清差额to balance the account with ??e|ec2%  
#m{(aa9;  
^`#7(S)a/  
g~-IT&O  
清算to settle an account||to liquidate an account||to square an account '2Zs15)V  
LodP,\ T  
~m<K5K6 V  
Kh4rl)L*+%  
审查帐目||监查帐目to audit an account :j~4mb?$  
]0<K^OIY  
Hc8^w6S1@  
`vzMuL;  
检查帐目to examine an account v(Kj6 '  
Q'jGNWep  
~rI2 RJ  
lFf>z}eLy  
转入A的帐户to charge the amount to As account ;yqHt!N  
+ R6X  
7./WS
, 49  
<W WZb\"{  
以计帐方式付款to pay on account whe%o  
?IQDk|<%  
RLex#j  
3d;J"e+?  
代理某人||为某人on ones account||on account of one ye(av&Hn  
|g \_xl  
A#']e8  
Jm)7!W%3  
为自己计算||独立帐目on ones own account _l] 0V g`  
lAG@nh^  
\c{sG\ >  
OR+_s @Yg  
由某人收益并负风险on ones account and risk||for ones account and risk eu)""l  
dpchZ{  
~G8l1dD  
xc-[gt6  
由某人负担for ones account||for account of one .KG9YGL#  
|Wck-+}U  
XySkm2y  
(bsywM  
按某人指示||列入某人帐户by order and for account of one <i]-.>&J  
x ]}'H  
' xaPahx;  
+8"8s  
列入5月份帐目for May account @N[<<k7g  
n|T$3j)  
9MJ:]F5+  
*1-0s*T  
编入某中帐项下to pass to the account of||to place to the account of [oBRH]9cq  
HLthVc w  
7s%1?$B  
jR:
\D_:  
寄出清算书to send in an account||to send in render an account !s$1C=z5u  
'S74Ys=-0  
3NZK$d=4  
}jce5E  
支票薄cheque book [V8^}s}tF  
|;aZi?Ek[  
=B+dhZ+#S$  
s!D?%  
支票陈票人cheque drawer dj9i*#F  
FmF[S&gFRs  
OhaoLmA}6  
Hsov0  
持票人cheque holder I)jAdd
 
AK'3N1l`  
v`'Iew }  
t]v
v&vk>  
不记名支票cheque to bearer||bearer cheque xrY >Or  
ettBque  
<o|k'Y(-  
6 3PV R"  
记名支票||认人支票cheque to order J^DyhCs  
<WmjjD  
9T$%^H9  
>D##94PZ  
到期支票antedated cheque d6m&nj  
=D?HL?  
WHjJR  
hWn-[w/l_  
未到期支票postdated cheque ;sUvY*Bcm  
N5#j}tT  
c9nv=?/}f  
9P#kV@%(0c  
保付支票certified cheque 6_rgRo&  
e8_EB/)_Z  
Kn?h  
N48X[Q*  
未获兑现支票，退票returned cheque 8{icY|:MTN  
H8@z/  
>x~Qa@s;  
/-^{$$eu  
横线支票crossed cheque [z_ztK1  
BGH'&t_5  
I+^iOa  
]H`pM9rC  
普通横线general crossing 5[*8CY  
<?;KF2A({  
0Nk!.gY  
UT 7'-  
特别横线special crossing e!w{ap8u  
0; w 4WJJ  
l8%B RG  
L cy6G%A  
空白支票blank cheque 4`V&Yqwl  
?< Ma4yl</  
^x(s!4d]  
FKf2Q&2I  
失效支票，过期支票stale cheque K1;b4Sl?A  
x FvKjO)  
G_k_qP^:  
'['x 'G50  
普通支票open cheque / U~yYh  
CNWA!1n^Hy  
va#].4_  
 4] u\5K-  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cnY}^_  
+n &8" )  
0}:Wh&g  
ET*:iioP  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  ,HNk<W  
{ 8;}y[R  
vMJ _n=Vf  
j(p e6  
支票换现金||兑现to cash a cheque  ME5M;bz(  
-0k{O@l"  
Efpju(   
BryD?/}P)M  
清理票款to clear a cheque |@'K]
$vZ*  
;<F^&/a|yQ  
bXM&VW?OP  
G;pc,\MF  
保证兑现to certify a cheque kexvE 3  
KfC{/J\   
B'PS-Jr  
u@Z6)r'  
填写支票数额to fill up a cheque \z@:OR,  
z_(4  
p7.~k1h  
]%G#x  
支票上划线to cross a cheque gla'urb[i|  
ij}{H#0S-  
tI.ho  
T&<ee|t@{  
开发支票to make out a cheque ( ~JtKSq%  
],zp~yVU&  
QZL,zI]LL  
g`6I,6G  
签发支票，开立支票to draw a cheque||to issue a cheque ]4FAbY2'h  
m_;XhO  
ZlQ&m
  
$9G".T  
透支支票to overdraw a cheque >v1.Gm  
?'t
FTh  
G2=dq  
F*4G@)  
背书支票to endorse a cheque B+c,3@)x  
T.WN9=N  
BG1hk!  
0OtUb:8LX  
请付票款||清付票款to pay a cheque||to honour a cheque 9S5C{~P4  
)L"J?wTe  
tCj\U+;  
c48I-{?  
支票退票to dishonour a cheque YTfi g{a  
[|C  
Kj-zEl  
T IyHM1+  
拒付支票to refuse a cheque j}G9+GX~,  
LO%OH u}]  
T9>,Mx%D[  
^>y|{;`  
拒付支票to stop payment of a cheque 0/~{,  
L*{E-m/  
8b25D|8l  
uPb.uG  
提示要求付款to present for payment x*:"G'zT  
(J j'kW6G6  
k+eeVy  
z;&J9r$`  
见票即付持票人payable to bearer #Xi9O.  
6""i<oR  
- G=doP0  
{@tO9pc`8  
支付指定人payable to order 78IY&q:v&0  
hdbm8C 3  
ztC,[
 
c
fc=a  
已过期||无效out of date||stale X09i+/ICK  
]-w.x
]I  
f!B\X*|  
=o[H2o y  
请给出票人R/D||refer to drawer XU`vs`/  
OXV9D:bIa  
jZ<f-Ff0  
-]:1zU  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?+byRoY>&g  
v;s^j  
Et;Ubj"+  
8?hj}}H  
文字与数字不一致words and figures differ #*+$
o<Q]9  
\IOF 9)F  
@CA{uP;  
6PLdzZ{  
支票 )kE1g&  
GP=bp_L  
时间已过account closed a.XMeB  
!*,m=*[3  
rxeOT# N}  
 [4mIww%  
更改处应加盖印章alterations require initials z
HXb[$Q  
m3`J9f,c/  
dF+:9iiAm  
+GNXV-S  
9l qD~H.  
7C~g ?1  
时间已过effects not cleared + $Lc'G+:  
2-rfFqpe  
IG4`f~k^  
TcH7!fUj  
停止付款payment stopped B~u
`bn,iQ  
r@G34QC+  
KWn.  
j"vL$h  
支票毁损cheque mutilated _TVKvRh  
-D wO*f  
xsx0Zo
vhY  
h?vt6t9  
汇款||寄钱to remit||to send money T{lK$j  
]KQBek#DD  
H|<Zm:.%$  
v<gve<]  
寄票供取款||支票支付to send a cheque for payment }J _# N.y  
b25C[C5C  

UQJ  
[9~6, ;6  
寄款人a remitter ,BlNj^ 5f  
Y".4."NX  
k}e~xbh-y  
=m?x5G^  
收款人a remittee et@<MU@`  
|GP1[Q{  
{\n?IGP?wd  
le~p2l#e   
国外汇票foreign Bill /Hyi /D{W  
)/BbASO$)Z  
w!52DBOe+  
nZ#0L`@"Y  
国内汇票inland Bill uVzvUz{b  
a7TvX{<d  
+.66Ky`|[  
{A{sRT=%  
跟单汇票documentary bill 8g3?@i  
d{(NeTs  
;~n^/D2.  
nRheBy
Ym  
空头汇票accommodation bill 'E4}++\  
"IRF^1 p  
azl!#%  
hfRxZ>O2  
原始汇票original bill i: VMCNH  
e9rgJJ  
*m[[>wE  
9+I/b l4  
改写||换新票据renewed bill X`fer%`  
G@o\D- $  
}EN-WDJD\  
,y[8Vz?:  
即期汇票sight bill||bill on demand nc.:Wm6Mj  
oGz5ZDa#  
D[3QQT7c  
+*x9$LSD  
…days after date||…days after date…日后付款 I"HA( +G  
F??gVa aj  
M^.>UZKyl  
,7SqRY,+  
…months after date||…months after date…月后付款 x+,:k=JMT  
qzii[Mf  
y`8jz,&.  
KDLrt  
见票后…日付款…days after sight||…days sight *)s^+F 0  
4 z,/0  
b-YmS=*  
mQ^SpK #  
见票后…月付款…months after sight||…months sight q
;QE(}.g  
3shd0q<  
|F&02f!]@  
!twYjOryH[  
同组票据set of bills ev1:0P  
!>EK %
OO  
?{wD%58^oG  
Jo:S*D  
单张汇票sola of exchange||sole of exchange '8;'V%[+  
}N"YlGY\Yn  
oH(=T/{  
%\Mc6  
远期汇票usance bill||bill at usance F[]6U/g n  
05o<fa2HE  
1Hs'YzvY  
<yw56{w,  
长期汇票long bill K<MWiB&  
{pC$jd>T  
h8icF}m  
u]&+TR  
短期汇票short bill zEYQZywc  
i-R}O6  
-!IeP]n#P  
oObQN;A@6  
逾期汇票overdue bill ,6SzW+L7  
2W}jbOy  
Gyb|{G_  
ogJ *  
宽限日期days of grace D+{&zo  
+-qa7  
J>1%*Tz  
o^b5E=?>C  
电汇telegraphic transfer （T.T） t\f[->f  
!1Nh`FN  
rTim1<IXR  
-Sa-eWP  
邮汇postal order||postal note （Am.）||post office order||money order JthU'"K  
 vPAL,  
]U,m 1  
Wu'9ouw!  
本票promissory note （P/N） Ugme>60`'k  
.z^O y_S{  
 '3xK1Am  
gnw">H  
押汇负责书||押汇保证书letter of hypothecation -#,4rN#  
%JI*)K1WI  
FSYs1Li_C  
hp@F\9j
 
副保||抵押品||付属担保物collateral security ZtY?X- 4_  
d=dHY(ms]  
`x ;m@\R
 
iqKs:v@+x  
担保书trust receipt||letter of indemnity JA4}Bwn  
8Z3:jSgk  
(6&"(}Pai  
*bUOd'vh  
承兑||认付acceptance _} K3}}  
 #"fn;  
m@2=vq1f  
25<qo{  
单张承兑general acceptance 8~3I^I_v  
m$7C{Mr'  
|-z"6F r-  
>X*Y jv:r  
有条件承兑qualified acceptance ()5X<=i  
gH*(1*  
V!N
R
BXg  
k106fT]eX  
附条件认付conditional acceptance %!8w)1U  
r 5t{I2  
tToP7q^  
p!DOc8a.\e  
部分认付partial acceptance   t*`Sme]"B