[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。   =KnHa.%  
会计报表statement of account UN^M.lqZX  
cZrJW  
**6X9ZIX[  
aK,\e/Oo  
往来帐目account current 1. Q"<[M  
*l0i}"T^_  
)^)|b5,  
]i `~J  
现在往来帐||存款额current accout HC>k/Gk"  
Tn38]UL  
91T[@p  
s>>lf&7  
销货帐account sales cyL|.2,  
`sRys oW  
C8:y+pH_U;  
:4"b(L  
共同计算帐项joint account *s2 C+@ef  
REk^pZ3B  
(t,|FkVLV  
?DNeL; 6  
未决帐项outstanding account IZ
.b  

g$#JdN  
@Hp=xC9V  
MSt@yKq  
贷方帐项credit account||creditor account XR#?gx.}  
Y[;Z7p  
4%TmW/yd  
PC!X<C8*  
借方帐项debit account||debtor account C$v !emu  

IF ?  
|qq29dS?  

zfGr1;  
应付帐||应付未付帐account payable HuD~( CI.  
2&F  H8  
OnE~0+  
ZQ#AEVI,  
应收帐||应收未收帐account receivable MPsm)jq
X  
LQ"x m  
N$8"X-na?  
kAoh#8=  
新交易||新帐new account ;,u7)  
t@`Sa<  
Z2k5qs7g  
)VxC v
  
未决帐||老帐old account Xkp`1UTH  
k)fLJ9R  
-kzg(+sm  
8.' THLI  
现金帐cash account yfe4}0}  
byj7c(  
'[[*(4a3  
i
$'#7U  
流水帐running account ')E 4N+h/  
8uetv  
-/6Ms%O  
(R{z3[/u&  
暂记帐||未定帐suspense account !f8]gTzN  
/KCIb:U  
(_~Dyvo  
=$vy_UN  
过期帐||延滞帐overdue account||pastdue account 4p`z%U~=u  
0 aiE0b9c  
)/?s^D$,  
4=hz4(5a  
杂项帐户sundry account J`A )WsKkb  
to'O;f">n  
DYL\=ya1  
;8<lgZ9H<  
详细帐单||明细表detail account #K[6Ai=We}  
xy<)zKp  
y vKKE  
.^?Z3iA",  
呆帐bad account )%(H'omvl  
vtf `+q  
1?ST*b  
.?-]+-J?`  
会计项目title of account u]QG^1.qYe  
7 [?]DyOf  
)m$i``*<  
<o&\/uO~H  
会计薄||帐薄account-book QU^?a~r  
fh Q}Z%$  
j2,w1f}T  
si>gYO  
营业报告书||损益计算表account of budiness||business report >W@3_{0  
~px)Jd  
W q>qso  
FKu^{'Y6E0  
借贷细帐||交验帐account rendered }q[IhjD%  
V']
1j  
Qx}hiv/  
&+F}$8,  
明细帐account stated HpTX6}^  
++M%PF [ {  
N'RUtFqj  
*v9 {f?  
与…银行开立一户头to open an account with AoN|&o  
7W\aX*]  
+^@6{1  
3r,^is  
与…银行建立交易to keep account with 5QJ
FNE  
Fo[=Dh*AqU  
wDS(zG  
UG<`m]  
继续记帐to keep account `?xE-S ;Pn  
=OF]xpI'&a  
QDJ:LJz\  
cvl1X"  
与…有交易to have an account with 9jTm g%  
qx\P(d OUf  
s~MCt|a  
7`Bwo*Y  
作成会计帐||有往来帐项to make out an account with .LHzaeJCX  
K+J fU J  
p*S;4+>#  
/"OJ~e_%  
清算||清理债务to make up an account H?<ceK'e  
e.ksN  
|F^h>^ x  
2w? 5vSv  
清洁帐目||与…停止交易to close ones account with $>y   
_q dLA  
xKC{P{:  
1*J#:|({(  
结帐to close an account `SSUQ#@  
h9L/.>CX  
qJrMr4:F  
G`r*)pdm  
清理未付款to ask an account||to demand an account -$m?ShDd  
hz_F^gF  
9,zM.g9Qv  
_ 0Ced&i  
结清差额to balance the account with !2Q>  
|;6l1]hk6  
!u=,bfyH  
=
3Hv  
清算to settle an account||to liquidate an account||to square an account 4\%XC F!  
[v$NxmRu  
;NzS;C'  
M~&X?/8  
审查帐目||监查帐目to audit an account ,HM~Zs  
$1$T2'C~+  
rCa2$#Z
 
nmrYBw>  
检查帐目to examine an account wk"zpI7L  
Vz,2_QJ  
+B0G[k7  
!HP/`R  
转入A的帐户to charge the amount to As account N>}2&'I  
19t'  
Z'I0e9Jw  
aY7.<p*a  
以计帐方式付款to pay on account |6.1uRFE2  
#Qp.O@e  
\7Fkeo+  
Z*r
A~`@K6  
代理某人||为某人on ones account||on account of one Ly$s0.!  
{?
dW-  
WaRYrTDv64  
uJ!yM;{+  
为自己计算||独立帐目on ones own account @.fyOyOC  
Qb;5:U/x  
br9`77J8  
8?7gyp!k_f  
由某人收益并负风险on ones account and risk||for ones account and risk =':,oz^|  
`1[GY){?)  
{PCf'n  
H}$hk  
由某人负担for ones account||for account of one Hf'yRKACj  
hoQ?8}r:  
MXxE)"G*a  
S-Y(Vn4  
按某人指示||列入某人帐户by order and for account of one :tA|g  
O<x53MN^  
*ppb4R;CW  
y=jTS  
列入5月份帐目for May account ]cv|A^  
Y
{8L ~U:  
c[Mz#BWG  
Z)U#5|sf  
编入某中帐项下to pass to the account of||to place to the account of {mp;^/O`er  
(qP !x 2j  
B43o_H|s  
d%istFL)  
寄出清算书to send in an account||to send in render an account IrRn@15,  
Lz VvUVk  
,QpDz{8  
e<p_u)m  
支票薄cheque book pP'-}%  
N!fp;jvG  
?ExfxR!~  
n]B)\D+V^  
支票陈票人cheque drawer Kup-O u,  
^j2:fJOU#  
H\kqmPl&  
XKsG2>l-W  
持票人cheque holder BX),
U  
y(RbW_ ?  
>oc7=F<8lS  
B%Yb+
M&K  
不记名支票cheque to bearer||bearer cheque ~X;(m
<f2  
Ej1 [ry  
Oz9k.[j(  
F|V co]"S1  
记名支票||认人支票cheque to order YV 9*B  
X/1Z9a+W  
s8``U~D  
,gU9ywg  
到期支票antedated cheque n20H{TA  
e<^tY0rR&  
^; YD3EZw  
'q[V*4g  
未到期支票postdated cheque gzDb~UEoF  
4(JxZ49  
r _r$nl  
7$G
P#V1r/  
保付支票certified cheque xuelo0h,  
a~ REFy  
6x@-<{L  
!*%3um  
未获兑现支票，退票returned cheque i=2+1;K  
CWkm\=  
q0y?$XS  
p,D/ Pb8  
横线支票crossed cheque W,agPG\+  
ecf7g)+C  
t9pPG{1  
5<w0*~Zd~  
普通横线general crossing 7*XG]=z/  
Gz*U?R-T  
y i@61XI  
.yWdlq##  
特别横线special crossing lQ+-g#`  
c
DTDim1F  
00pHnNoxW  
iCx'`^H
nP  
空白支票blank cheque v!`M=0k  
Vxgc|E^J  
TU. h  
5. l&nt'  
失效支票，过期支票stale cheque tOko %vY8  
DTIy/  
E$G"R=  
h}`<pq  
普通支票open cheque xDlC]loi7  
*
`jEg=)  
mI`dZ3h  
\O/=g6w|t}  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \aW5V:?  
+vbNZqwz  
rfPJBD{Ve  
wOk:Q4OjL  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3]VTQl{P  
&FanD  
g*]<]%Py"  
9Pb0Olh  
支票换现金||兑现to cash a cheque i([A8C_A  
krl yEAK=
 
=q"3a9pb7  
pI^n("|  
清理票款to clear a cheque 7I.[1V`  
L"b5P2{c  
"iydXV=Q  
6a,YxR\  
保证兑现to certify a cheque {jq-d
L  
TMRXl.1  
54)}^ftY^  
-zTeIvcy5  
填写支票数额to fill up a cheque I%s/h4x^B[  
>3Y&jsh<  
%Mu dc  
 3sw1y  
支票上划线to cross a cheque }gn0bCJy  
5
y~[2jB:  
[j/-(?+  
JL$RBr  
开发支票to make out a cheque }z*p2)v`  
u@|yw)  
6RtpB\hq  
e'?(`yW>  
签发支票，开立支票to draw a cheque||to issue a cheque +*!!  
$H9xM  
 )Ob{]  
P6?Q;-\q0  
透支支票to overdraw a cheque C^~iz in  
&S{F"z  
WgL!@
g  
{p/m+m  
背书支票to endorse a cheque @GV^B'}*  
SW=p5@Hy{  
0jyokER  
>w'6ZDA*X  
请付票款||清付票款to pay a cheque||to honour a cheque 0' <S7?~|  
+l#2u#e  
])JJ`Z8Bk  
=
osj}(  
支票退票to dishonour a cheque +(<f(]bG  
-_}EQ9Q  
Psv!`K  
$OO[C={v[  
拒付支票to refuse a cheque nk{1z\D{  
r3-3*_  
?b0\[  
6 qq7:  
拒付支票to stop payment of a cheque Q9'p2@Z  
nGt8u4gcP  
tEUmED0FY  
hG67%T'}A  
提示要求付款to present for payment Q
&J,"Vxw  
y/FisX  
F~Li.qF  
7PMZ
t$n  
见票即付持票人payable to bearer )0Lq>6j9  
7~16letQ  
anvj{1  
YJy*OS_&  
支付指定人payable to order A"'MRY T`  
_pS%tPw  
GxkG$B  
oxzNV&D[{`  
已过期||无效out of date||stale L`#+ZLo  
jz)H?UuDY  
DHAWUS6  
|^F-.
Z  
请给出票人R/D||refer to drawer J-}NFWR;t  
=T-w.}27O  
_=8+_OEk  
&0g,Xkr  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /\#5\d Hj  
gY9"!IVe+  
e-VLU;  
"|.(yN  
文字与数字不一致words and figures differ {OOt+U!  
8VZ-`?p  
.bE,Q9:  
=Wf@'~K0k"  
支票 .H"hRYPC?  
-)oBh  
时间已过account closed tX
251S  
"" U_|JH-  
o >Lk`\  
Xo`1#6xsE  
更改处应加盖印章alterations require initials 'm|m+K83  
:~(im
_r  
aM~f Rra7  
Iqsk\2W]a3  
Bu1z$#AC  
'T[ zh#v>S  
时间已过effects not cleared mw[4<vfB0a  
+!vRU`  
{<kG{i/  
RY{tX`  
停止付款payment stopped qN@a<row&~  
%U GlAyj  
_ ^{Ep/ME=  
/<0D E22  
支票毁损cheque mutilated Y9;Mey*oW  
!qlGt)G3  
$J6.a!5IE  
c*dw
w  
汇款||寄钱to remit||to send money D.(G9H  
>K :"[?  
^{:jY, ?]  
L2'd
sOn  
寄票供取款||支票支付to send a cheque for payment 1c#'5~nB  
-`OR6jd  
>Mw &Tw}o  
 3Mx@  
寄款人a remitter bSf
(DSqx  
Jj: 6 c  
u4@e=vWI  
|Vi&f5p,@  
收款人a remittee
6[.Mx}h6  
U$)Hhn|X  
Ax
lFU~E4  
M"^Vf{X^  
国外汇票foreign Bill ,: 4DN&<  
_wNPA1q0J  
m>ycN  
aMQjoamz  
国内汇票inland Bill abeSkWUL(  
6 ]Oxx{|}  
</gp3WQ.  
jJ!-hg4?]  
跟单汇票documentary bill >&QH{!(  
87KrSZ  
JGcD{RU|  
WEtA4zCO  
空头汇票accommodation bill q9Sz7_K  
5xDN&su  
l&*)r;9  
!y-2#  
原始汇票original bill `t0f L\T  
kLt9;<L  
&
_d/ciq1f  
cEc,e
q|  
改写||换新票据renewed bill `QdQ?9x{F  
M
~Qj'VVL  
,|X+/|gm  
1/ pA/UVO  
即期汇票sight bill||bill on demand JhCkkw  

lhoq3A  
.^lbLN^2  
x$GsDV  
…days after date||…days after date…日后付款 12sD|j  
u=;nU(]M '  
}{
xN`pZ  
v
X0"S  
…months after date||…months after date…月后付款 _/}Hqh  
G4Kmt98I  
u:$x6/t  

- 
SS r  
见票后…日付款…days after sight||…days sight F|?'9s*;6G  
=6L*!JP<  
Y/,$Y]%g  
{^2W>^  
见票后…月付款…months after sight||…months sight K- I\P6R`  
r1oku0o  
o}
MzqKfu  
Y^6[[vaj2  
同组票据set of bills 6I>5~?
#  
tB7K&ss i  
/Pn.)Lxf
l  
Ji6`-~ k  
单张汇票sola of exchange||sole of exchange qX{X4b$  

TcD[Teu  
g TXW2S  
=r@gJw:B  
远期汇票usance bill||bill at usance n<?SZ^X{,/  
v0`qM
Br1y  
lMwk.#  
e
" Eqi-
 
长期汇票long bill 8nIM ZV  
H5Ux.]y  
:YqQlr\
 
5'X74`  
短期汇票short bill [Iw>|q<e  
`M?v!]o  
}2ql?K  
-4e)N*VVu  
逾期汇票overdue bill jQ_dw\ {0  
1xO!w+J#  
]D LZ&5pv  
PNbcy!\U  
宽限日期days of grace T2DF'f3A  
aGB0-;.t7  
M!Z*QY."P  
"mPSA Z  
电汇telegraphic transfer （T.T） 4
<T*i{[  
'u(=eJ@1  
(@)2PO/  
n .f4z<  
邮汇postal order||postal note （Am.）||post office order||money order .!yWF?T8  
E3S%s  
*$i;o3  
GS ;HtUQ  
本票promissory note （P/N） 7~wFU*P1  
Z}8k[*.  
@s%X  
/a[V!<"R  
押汇负责书||押汇保证书letter of hypothecation nW|'l^&  
=U4f}W;  
* A?8F"6>  
+`;+RDKY*  
副保||抵押品||付属担保物collateral security , Aq9fyC%  
+"cRhVR  
UrO=!
Gk  
5vD3K!\u  
担保书trust receipt||letter of indemnity nJFk4v4:2  
>u=%Lz"J  
dqqnCXYuW  
|', M_ e]  
承兑||认付acceptance K;oV"KRK  
I@n*[EC   
$!!R:Wn/R  
N'I(P9@  
单张承兑general acceptance TC qkm^xv  
q*\NRq  
lijB#1<8*  
3A-*vaySV  
有条件承兑qualified acceptance .#*D!;f  
{7vgHutp  
~?#~Ar  
%'N$lF"]  
附条件认付conditional acceptance `-VG ?J  
i<%m Iq1L  
N0+hej z  
JXH",""bq  
部分认付partial acceptance   -Q6(+(7_|