[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。   sdO;vp^
:b  
会计报表statement of account Z].>U!7W  
 (K?[gI  
CZa9hsM  
k~vmHb
 
往来帐目account current L>L4%?  
-d[x09  
be764do  
Vy/g;ZPU1  
现在往来帐||存款额current accout /kJ*WA?J  
\`XJz{Lm]  
{(tE pr  
C/cGr)|8%  
销货帐account sales Hou{tUm{xC  
DC$ S. {n  
FF_$)%YUp  
+2?0]6EQ  
共同计算帐项joint account +f7?L]wzic  
kfVG@o?o  
ebao7r5@  
4p-$ 5Fk8}  
未决帐项outstanding account E""/dC:B  
z$<6; 2  
/f6]XP\'`+  

FVD}9ia  
贷方帐项credit account||creditor account vc!S{4bN  
sZbzY^P  
H?~u%b@   
Y7jD:P  
借方帐项debit account||debtor account GqAedz;.  
lGM3?AN  
$} F]pa[  
[n}c}%  
应付帐||应付未付帐account payable
wM yPR_  
-s)2b ;  
CVUJ(D&Q  
5m bs0GL  
应收帐||应收未收帐account receivable M84LbgGM%  
Lhc@*
_
2  
HaC3y[LJ0  
'qP^MdoE%~  
新交易||新帐new account vV'^HD^v  
SKtEEFyIR_  
~
d%Q1F*,=  
ef.lM]cO  
未决帐||老帐old account dyp]y$  
%F4Q|  
HcVPJuD  
0Fw\iy1o  
现金帐cash account (o:CxhV  
C0fA3y72
 
ljis3{kn""  
<s2l*mc  
流水帐running account %1<p1u'r?#  
f|G7L5-  
M$?6 '  
m@Nx`aS?  
暂记帐||未定帐suspense account ' |/_='  
`kv$B3  
-#o+x Jj  
T7T!v  
过期帐||延滞帐overdue account||pastdue account NY;UI(<]  
Gu}x+hG  
[.I,B tY+  
{x4[Bx1  
杂项帐户sundry account ^VIUXa  
qN0# =X  
'; dW'Uwc  
__fR #D  
详细帐单||明细表detail account 2%qn!+.  
'f}S,i +q  
n>0dz#  
oe*&w9Y}&  
呆帐bad account Z+dR(9otH3  
<D dHP  
,%'0e/  
mc+wRx  
会计项目title of account M$W#Q\<*#r  
?|7+cz$g  
:I'Ezxv|  
F=om^6G%X5  
会计薄||帐薄account-book PM.SEzhm  
D+)=bPMe  
i-FUAR  
?iLd5 Z  
营业报告书||损益计算表account of budiness||business report eE{L>u  
f0`' i[  
:|M/+XPu  
\zI&n &T  
借贷细帐||交验帐account rendered :]^P^khK  
M96( Rg  
W^ :/0WR  
e87- B1`  
明细帐account stated n2{{
S(N  
w~U`+2a3  
]`sIs= _
[  
]jb4Z  
与…银行开立一户头to open an account with {g- DM}q  
KY`96~z  
--twkD  
hu|hOr8  
与…银行建立交易to keep account with [/Z'OV"tU
 
.G_3blE;  
Z
&w^9;30P  
S@g/Tn  
继续记帐to keep account 0c61q Q6  
k<| l \]w  
dl6v <  
)6Q0f  
与…有交易to have an account with B#6pQp$  
:#[_Osmf(  
"-n%874IT  
+qj*P9  
作成会计帐||有往来帐项to make out an account with K)`:v|d  
ARdGh_yJ&  
-+rF]|Wi  
uT}TSwgp  
清算||清理债务to make up an account )SX6)__  
q83~j`ZJ$  

NceB'YG|  
%W4aKb?BT  
清洁帐目||与…停止交易to close ones account with <i'u96  
~y
2)&x  
%Sn6*\z  
*fl{Y(_OO  
结帐to close an account "'!%};  
a
*':W%7  
cvUut^CdK  
d%lHa??/h  
清理未付款to ask an account||to demand an account sk ?'^6Xh  
vA;F]epr!  
>y Bxa)  

}utNZhJ  
结清差额to balance the account with U>_IYT  
l^!A
 
v]T(zL|  
AM[jL'r|  
清算to settle an account||to liquidate an account||to square an account H_?B{We  
@mx$sNDkL  
%A62xnX  
bqrJP3  
审查帐目||监查帐目to audit an account 9c6GYWIFt&  
N<06sRg#  
'}Wu3X  
P-+M,>vNy[  
检查帐目to examine an account ;4G\]%c)E{  
< m enABN4  
TH>?Gi)"  
WB r:|F+~s  
转入A的帐户to charge the amount to As account  @yt2_  
R6!cK[e]4  
abo>_"9-  
R3 j#WgltP  
以计帐方式付款to pay on account 6~ 7 ;o_>  
ov`^o25f  
%i$M/C"(  
TF=k(@9J?  
代理某人||为某人on ones account||on account of one #Pu @Wx  
u m:0y,  
l Io9,K
e  
hza> jR  
为自己计算||独立帐目on ones own account tL~,ZCQz  
ACigeK^C}E  
f v E+. {  
8QVE_ Eu  
由某人收益并负风险on ones account and risk||for ones account and risk " {A*(.  
o
)%-l4S  
"x(>Sj\%I  
u>}w-  
由某人负担for ones account||for account of one o_Jn_3=  
NoCDY2 $  
Z5G]p4  
B;Xoa,  
按某人指示||列入某人帐户by order and for account of one F qeV3N  
"1XXE3^^  
[1{S Y=)  
y o\N[h7  
列入5月份帐目for May account <<=e9Lh  
zoZ<)x=;  
v7i^O`{eD?  
TGU:(J'^  
编入某中帐项下to pass to the account of||to place to the account of 5Vp;dc  
/&
PKCtm&~  
$#%U\mIz  
FXP6zHsV  
寄出清算书to send in an account||to send in render an account 48 W.qzC  
B_{HkQ.PW  
8Y2xW`  
No`|m0 :j  
支票薄cheque book O
'k+7y  
T@TIzz  
?y~TCqV  
60!1D>,  
支票陈票人cheque drawer S6v
!GQ  
<9P4}`%)3  
r&}(9Cq&"y  
,E\h!/X  
持票人cheque holder B*\$ /bk,  
x_*%*H  
fUC9-?(K  
G&q'#3ieC  
不记名支票cheque to bearer||bearer cheque NS`07#z^  
d1v<DU>M  
<W>++< -  
W'a(oI  
记名支票||认人支票cheque to order L7'% ;?Z  
pSHSgd~&  
eG
m:)   
qnB<k,8T  
到期支票antedated cheque 'Qa5n\HX$  
@q K]JK  
>F1G!#$0  
x^G'rF"nT  
未到期支票postdated cheque bEm7QgV{X  
/<);=&[  
m9in1RI%  
zuSq+pxL@  
保付支票certified cheque 
tz26=8  
,LDm8   
UtnZNdlv  
j^flwk  
未获兑现支票，退票returned cheque {C3U6kKs;R  
H`~;|6}]n  
Dj i^+;"&  
EIjI!0j  
横线支票crossed cheque zN#*G i'  
Z(j{F<\jS  
1B|8ZmFJj  
'Gx$Bj  
普通横线general crossing 98RKCc9h  
a5@z:i  
q2hFOm  
-w1@!Sdd  
特别横线special crossing ]1D%zKY%$Z  
(D<(6?  
&?0:v`4Y  
*wuqa)q2  
空白支票blank cheque F>zl9Vi<  
O~!T3APGU  
#sTEQjJ,J  
c~0{s>  
失效支票，过期支票stale cheque
!M7<BD};  
$<nCXVqL,  
\\06T`  
S4N(cn&  
普通支票open cheque oRM)%N#  
j~E",7Q'  
?^i1_v7 Bi  
%dMqpY7"  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q8D&tJg  
FdzNE  
>5hhd38  
MZ
V_5i@:  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Bj Wr5SJ  
?m7:if+y  
=PkO!M m8  
zce`\ /:  
支票换现金||兑现to cash a cheque JTU#vq:TY  
)@gZ;`n  
 S?ujRp  
~YP Jez  
清理票款to clear a cheque <IJu7t>  
:i~W }r  
{2&m`Dbm  
yNg9X(U  
保证兑现to certify a cheque fX~'Zk\u  
OFk8>"|  
@%/]Q<<q
 
2S"Nf8>zp  
填写支票数额to fill up a cheque P>i%7:OMZA  
aE"[5*
a  
bWWXc[O2&(  
"9!d]2.-Vk  
支票上划线to cross a cheque  &;i "P  
Jzkq)]M  
5U`ZbG  
t5B7I59  
开发支票to make out a cheque <TGn=>u  
j;b42G~p  
g.py+ ZFJ  
nDS}^Ba  
签发支票，开立支票to draw a cheque||to issue a cheque XV3C`:b  
m: n`g1  
$ _
j[2EU  
\u,}vppz  
透支支票to overdraw a cheque lot%N(mB`  
H}hFFI)#Oo  
&;yH@@Z  
54lu2 gD'  
背书支票to endorse a cheque U>Ld~cw  
k OOGw:/  
ncu`vYI.  
Vd^g9  
请付票款||清付票款to pay a cheque||to honour a cheque YB<*"HxM)}  
MP Z3D9  
j#r6b]k(Hv  
^G&3sF}  
支票退票to dishonour a cheque ho8`sh>N  
[.se|]t7X  
X cr  =  
,.iRnR  
拒付支票to refuse a cheque zgx&
Pte  
%^sTU4D5  
[B@'kwD\l  
+#U|skl  
拒付支票to stop payment of a cheque **9x?s  
:NJ_n6E  
]]7mlQ  
j',W 64  
提示要求付款to present for payment 1b=lpw1}  
Z;9>S=w!  
--;@ 2:lg{  
;g{qYj_  
见票即付持票人payable to bearer theZ]5_C  
V7#v6!7A@  
mxor1P#|  
!cKz7?w  
支付指定人payable to order Lg8nj< TF  
^`un'5Vk  
^,m< 9  
DPi_O{W>  
已过期||无效out of date||stale !.2<| 24  
]7-&V-Ct*  
`:N# 'i  
oFOnjK"|F  
请给出票人R/D||refer to drawer mF` B#  
(c0A.L)  
%X#zj"  
pv|Pm  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NM ]bgpP  
d%l{V6  
%%(R@kh 9  
wFG3KzEq ~  
文字与数字不一致words and figures differ x.Q&$#  
&-(463  
LYlDc;<A  
+ QQS={  
支票 o7IxJCL=Q  
ss;R8:5  
时间已过account closed +`?Y?L^ J  
KNH1#30 K  
(sVi\R  
SG6sw]x  
更改处应加盖印章alterations require initials ^vG8#A}]  
UH3sH t  
J2uZmEt  
AwQ?l(iZ"p  
MZmb`%BZ  
2^?:&1:  
时间已过effects not cleared >X*Mio8P#  
4CGPOc  
NcY608C  
^>"z@$|\:  
停止付款payment stopped <&)v~-&O  
1q;#VS/D;H  
M'_9A  
JxyB(
 
支票毁损cheque mutilated asJ)4ema  
+F dB '  
odIZo| dv  
?-1r$31p  
汇款||寄钱to remit||to send money zt
^48~ry  
fu~+8CE.  
;5@ t[r  
CbN!1E6).  
寄票供取款||支票支付to send a cheque for payment ou %/l4dC  
b(9FZ]7S  
=J1rlnaaEL  
HF3f)}l$  
寄款人a remitter :O5og[;b  
{d?$m*YR3`  
mFHH515  
*Vho?P6y\Y  
收款人a remittee MxBTX4ES  
t(="h6i  
9{:O{nl  
([xo9FP;  
国外汇票foreign Bill (%`QhH  
m*mm\wN5  
NV#FvM/#"  
Y@ZaJ@%9@  
国内汇票inland Bill @)K%2Y`  
^{8Gt@  
RQMEBsI}  
iDf,e Kk$'  
跟单汇票documentary bill 2.d|G`  
umd
G(osR  
>2By +/!X  
Hk|0HL  
空头汇票accommodation bill csfgJ^n  
}2ZsHM^]%  
`_&Vt=7lG  
] Eh}L  
原始汇票original bill F4e:ZExJ  
>CkjUZu]&  
!~h}8'a?  
z)uu xNv[R  
改写||换新票据renewed bill ,\v91Rp~?  
(!:cen~|[  
E#s)52z=B  
Kt(-@\)!  
即期汇票sight bill||bill on demand Pzb|t+"$  
M?;y\vS? .  
8iekEG$H  
not YeY7wR  
…days after date||…days after date…日后付款 RN@ctRS  
,k G>?4  
R<V!%rL;;  
`8FUX= Sh  
…months after date||…months after date…月后付款 \ o';"Q1H  
5y?-fT]X  
C{d7J'Avk  
I<A6Z&*un  
见票后…日付款…days after sight||…days sight WQHd[2Z#e  
Vrvic
4  
+b3^.wkq  
h;jIYxj  
见票后…月付款…months after sight||…months sight KWWa&[ev)  
*cO sv  
TXZv2P9  
P bQk<"J1  
同组票据set of bills kkK kf '  
1 1cWy+8D  
S~Id5T:,  
yZ!T8"mz{  
单张汇票sola of exchange||sole of exchange V=1Bo~  
=r
@vc  
 H}:LQ~_2  
 ;vb8G$  
远期汇票usance bill||bill at usance [g2;N,V#  
+\r+n~w  
~i.k$XGA  
5#QXR+ T   
长期汇票long bill FW.$5*f='  
x=#VX\5k:  
A7c/N=Cp^  
72veLB  
短期汇票short bill P<K){V  
n k2om$nN  
p7H3J?`w1+  
u~)`&1{%  
逾期汇票overdue bill sp* Vqd  
[7YP
l9  
1 tR_8lC  
$Q*<96M  
宽限日期days of grace P<fnLQ9  
R CkaJ3  
w4LScvBg  
f}D1|\7  
电汇telegraphic transfer （T.T） Vn~UB#]'3  
$\k0Nup}  
4Yl;  
sm$(Y.N  
邮汇postal order||postal note （Am.）||post office order||money order )3h^Y=43  
o:6@Kw^  
!!o8N<NU  
=LTmr
1?  
本票promissory note （P/N） A?G^\I~v  
6K-5g/hL  
X<R?uI?L   
jg&E94}+  
押汇负责书||押汇保证书letter of hypothecation 1xc~`~  
&x > B  
2[gFkyqe  
jP~Z`yf  
副保||抵押品||付属担保物collateral security `CeJWL5{  
G/v/+oX  
iX\W;V  
t^ZV|s
1  
担保书trust receipt||letter of indemnity S(mF%WJ  
9!><<7TS  
+x1eJug4  
0 u?{\  
承兑||认付acceptance ,hVvve,j}  
.I@CS>j  
]QuM<ms  
I=;+n-  
单张承兑general acceptance VACiVKk  
M3~K,$@  

mYc.x  
^'jEnN(  
有条件承兑qualified acceptance s[gKc'  
& /4k7X}y  
>O5m5@GK3a  
~8m=1)A{(  
附条件认付conditional acceptance Cg616hyut  
%_
UN<a  
Ys!>+nL|  
%AN/>\#p  
部分认付partial acceptance   H'qG/@u-l