[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。   ,3bAlc8D7  
会计报表statement of account en8l:INX  
zuYz"- (L  
pP*`b<|  
EViDMp"  
往来帐目account current tW \q;_DSr  
]-8yZWal  
\heQVWRl  
yr q){W  
现在往来帐||存款额current accout pVC;''E  
K&;;{~md.  
!3Ed0h]Bfa  
9D H
}6fO  
销货帐account sales *:,y`!F=y  
^T_2s  
c n^z=?  
X@^"@  
共同计算帐项joint account 1J[|Ow  
9RnXp&w  
t4FaU7  
9Fh1rZD<  
未决帐项outstanding account YnwP\Arfq  
l
^4!  
4qg] oiT  
_-nIy*',=  
贷方帐项credit account||creditor account hC2_Yr>N%  
S1E=EVG  
$?dutbE  
BLcsIyq  
借方帐项debit account||debtor account ~,O}wT6q  
Z)dE#A_X  
J/ZC<dkYQ  
nI<Ab_EB  
应付帐||应付未付帐account payable tN&_f==e  
FW,@.CX  
/]hE?cmj  
@>Ul0&Mf?  
应收帐||应收未收帐account receivable ;eiqzdP  
[LrA_ N  
 50Y^##]&  
\"AzT{l!;  
新交易||新帐new account cP&XkAQ  
Q??nw^8Hi  
&dvL`  
V8IEfU  
未决帐||老帐old account ZY{zFg9  
_%6Vcy  
'(&,i/O  
7
J+cs^2  
现金帐cash account &Ez]pKjB  
z8\;XR  
L2m~ GnP|?  
PTFe>~vr*  
流水帐running account _/%,Z
oZ2  
! fSM6Vo  
d:1TSJff%/  
Lr}>Md  
暂记帐||未定帐suspense account [!CIBK99  
E]26a,^L  

T%p/(  
1xF<c<  
过期帐||延滞帐overdue account||pastdue account 1L:sck5k  
8!q$8]M  
~Q/G_^U:  
.ECT  
杂项帐户sundry account mFu0$N6]H  
M,j3z#  
Rr0@F`"R  
{Y#
$  
详细帐单||明细表detail account nax(V   
;mYj`/Yj  
/>E:}1}{  
ON~K(O2g(  
呆帐bad account S0uEz;cE  
!YCus;B~  
5,n{-V  
@g~hYc  
会计项目title of account IU*w'a  
Z 71 .*  
Ar:ezA  
)^'g2gVK+p  
会计薄||帐薄account-book hR1n@/nh  
4 `Z8EV  
-Bl!s^-'  
'&#YaD=""  
营业报告书||损益计算表account of budiness||business report % m5&U6  
'eRJQ*0F  
<#r/4a"V  
0nbQKoF  
借贷细帐||交验帐account rendered t/4&=]n\u  
mm,be.  
8^FAeV#  
rIg5Wc d  
明细帐account stated Cm5:_K`;]  
].C 4RH  
|
VPJaiC~  
609_ZW;)  
与…银行开立一户头to open an account with 6HyndB^  
N3`EJY_|V  
=gjq@N]lAW  
'`K-rvF,C  
与…银行建立交易to keep account with =Q!)xEK  
(pFPuV  
zAxscDf'  
GvCB
3z  
继续记帐to keep account uuA q\YZy/  
2W_p)8t>b  
zL<<`u?  
#cRw0bn:  
与…有交易to have an account with =(^-s Jk  
A"`^Abrm  
pRAdo="  
!7KSNwGu  
作成会计帐||有往来帐项to make out an account with #
s-^4znv9  
y ;$8C  
ba-J-G@YW  
dcGs0b  
清算||清理债务to make up an account >O:31Uk  
BV8-\R@  
{4@+ 2)l  
keBf^NY  
清洁帐目||与…停止交易to close ones account with ,>^6ztM  
S-8wL%r  
YR{%pZp  
,bQbj7  
结帐to close an account m\}8N u  
:RH0.5)  
*/|Vyp-  
z DP  
清理未付款to ask an account||to demand an account FHu -';  
=deqj^&@  
eo C@b/F4  
7HpfHqJ7  
结清差额to balance the account with ;-OnCLr  
F>0[v|LG  
*7ggw[~  
qJQ!e
  
清算to settle an account||to liquidate an account||to square an account H.D1|sU  
(L{Kg U&{$  
e+!+(D  
JVoW*uA  
审查帐目||监查帐目to audit an account _msV3JBr  
WCg*TL}  
 Qe&K
 
Aj9Onz,Lg  
检查帐目to examine an account I-fjqo3  
q]-CTx$  
me#?
1r
 
wQ7G_kVp  
转入A的帐户to charge the amount to As account [F^qa/vJ10  
.)7r /1o  
fVU9?^0/)9  
P~>E  
以计帐方式付款to pay on account GAZw4dz  
|HjoaN)  
c\n&Z'vK  
6
(Qr!<  
代理某人||为某人on ones account||on account of one ]<pnHh+2A  
5&y;r  
=?*6lS}gy  
PFqc
_!Pm  
为自己计算||独立帐目on ones own account ;>eD`Wh  
(|6Y1``  
v{N4*P.0T  
aAlES< r  
由某人收益并负风险on ones account and risk||for ones account and risk "funFvY  
,s%1#cbR  
oBA]qI  
92@/8,
[  
由某人负担for ones account||for account of one V-y"@0%1  
JQ>GKu~  
SNV[KdvP*  
,ZpcvK/S  
按某人指示||列入某人帐户by order and for account of one 4k HFfc  
fQ\nK H~  
NhI&
w l  
,&DK*LT8U  
列入5月份帐目for May account +h64idM{U  
>q'xW=Y j\  
h6*&1 r  
2k }:)]m  
编入某中帐项下to pass to the account of||to place to the account of 5/v,|  
-xJ_5  
%:v59:i}  
hPCt-  
寄出清算书to send in an account||to send in render an account J3]!<v=  
&=1Ag}l57  
B!`Dj,_  
hi{#HXa  
支票薄cheque book F:PaVr3q  
Z~g I)  
%idn7STJ}  
!)jw o=l}J  
支票陈票人cheque drawer iqzl(9o.D  
D 8nt%vy  
Mp*S+Plp  
=!axQ[)A  
持票人cheque holder S$CO T)7  
TZ`@pDi  

*]ROUk@K=  
_RLx;Tn)L  
不记名支票cheque to bearer||bearer cheque vybQ}dscn  
R W=<EF&  
a@|/D\C  
[}7j0&  
记名支票||认人支票cheque to order dDuT,zP  
/`M>3 q[  
T;cyU9  
~R;9a"nr   
到期支票antedated cheque =h?Q.vad  
+N161vo7  
.k{omr&Dy5  
%X)i-^T  
未到期支票postdated cheque a,o>E4#c  
?;{ fqeJz  
:ZP4( }  
8+m[ %5lu  
保付支票certified cheque _eB?G  
L{v^:  
OH.Re6Rr  
/UJ@e  
未获兑现支票，退票returned cheque }uI(D&?+h  
-ff|Xxar{  
(nhv#&Fd+  
=)56]ki}  
横线支票crossed cheque ~~U2Sr  
s\c*ibxM,  
/ 38b
:,  
-Cb<T"7  
普通横线general crossing !J34yro+s  
=1dU~B:Lm  
NF& ++Vr6  
s]=s2.=  
特别横线special crossing \
z}/=Qgc  
];bl;BP  
rm7$i9DH2  
8\Y/?$on  
空白支票blank cheque o<`)cb }  
@w1@|"6vF  
SZOcFmC?  
V\u d4  
失效支票，过期支票stale cheque hcQvL>  
O<3i6  
'4PAH2&n  
}*!7 Vrep  
普通支票open cheque ,"U8Fgf[r  
z
w{cli&S  
)" H$1  
A>"v1W
k  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1vcI`8%S+u  
MCamc  
zl> l.zJ  
|aiP7C  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lO/<xSjNd  
c65_E<5Z  
Te%'9-jk  
1vTncU!  
支票换现金||兑现to cash a cheque 0y$aGAUm  
a8T<f/qW k  
'1)BZ!  
BX[92~Bq  
清理票款to clear a cheque xF)AuGdp\  
)k F/"' o  
+):t6oX|  
xCH,d:n=  
保证兑现to certify a cheque eSZS`(#!(  
dhe?7r]u  
QN[-XQ>Xt  
P5;LM9W  
填写支票数额to fill up a cheque 2e}${NZN  
fP`g#t)4Tu  
tt=?*n  
Lm<"W_  
支票上划线to cross a cheque 'hl>pso.  
t&UPU&tY  
L&1VPli  
Bc x-t)[  
开发支票to make out a cheque j
B]tq2i  
e";r_J3w  
$'3`$   
W G2 E3y  
签发支票，开立支票to draw a cheque||to issue a cheque a^qLyF&F  
F]~rA! g1  
?PNG@OK  
*|MHQp'A  
透支支票to overdraw a cheque <{7CS=)  
U^4 /rbQ  
37)Dx  
hd~X c  
背书支票to endorse a cheque .gNWDk0$Y  
~U&,hFSPY  
)SZt If  
!dB {E  
请付票款||清付票款to pay a cheque||to honour a cheque 'iO?M'0gE#  
NLFSw  
6#XB'PR2p  
kLVf}J~?  
支票退票to dishonour a cheque OKfJ  
Ec| Gom?  
Efi@hdEV  
hXi^{ntw,  
拒付支票to refuse a cheque xwa5dtcn g  
P0J3ci}^  
ud K)F$7  
.Gv9RKgd~  
拒付支票to stop payment of a cheque U0'>(FP~2  
U'S}7g
ya  
I*R[8|  
~<Z;)e  
提示要求付款to present for payment {S(d5o8  
&P&LjHFK  
<A&mc,kj  
Z]l<,m  
见票即付持票人payable to bearer 2't<Hl1qN  
?Y2ZqI  
`e]L.P_e?  
O(;K]8  
支付指定人payable to order {]plT~{e  
FX7=81**4  
!YL|R[nDH|  
J&}/Xw)  
已过期||无效out of date||stale kH1hsDe|&y  
mD-qJ6AM  
G?!b00H  
j<>|Hi #`  
请给出票人R/D||refer to drawer />;1 }  
U>6MT@\  
egboLqn  
f7 V36Q8  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \]}|m<R  
N-|E^XIV  
(&0%![j&  
a'f"Zdh%w  
文字与数字不一致words and figures differ Ar4E $\W  
cVJ
"^wgBt  
;4tVFqR  
6 ]W!>jDc  
支票 [Hz_x(t26  
9tsI1]1[m  
时间已过account closed )ALPMmlRs  
IRNL(9H  
XVAyuuTg\  
o9G%KO&;D,  
更改处应加盖印章alterations require initials q%TWtQS  
TSqfl/UI  
s42M[BW]  
,~8:^*0 s  
t m ?[0@<s  
zF6R\w  
时间已过effects not cleared l CHaRR7  
/PG+ s6  
\"B?'Ep;  
LnIln[g:  
停止付款payment stopped 8A}w}h  
}]_/:KUt  
Wr Ht  
D-e0q)RSU  
支票毁损cheque mutilated =LV7K8FSd  
^I03PIy0l  
XL@i/5C[  
Vy0s%k  
汇款||寄钱to remit||to send money T%~w~stW  

Y-\hV6v6  
,#[0As29u  
~>&7~N8  
寄票供取款||支票支付to send a cheque for payment ,gGIkl&  
cHOtMPyQ  
h\\
fb[``  
bh|M]*Pq  
寄款人a remitter "MHm9D?5  
vN:gu\^-   
xF: O6KL  
\7PPFKS  
收款人a remittee fe PH=C  
d4KTwn5g  
K}"xZy Tm1  
RUqN,C,m5I  
国外汇票foreign Bill y G\^PD  
IvGQ7 VLr  
wBZ=IMDu\  
,Oa-AF/p  
国内汇票inland Bill 4k/B=%l  
F.5'5%  
< kyT{[e+6  
fy+fJ )4sj  
跟单汇票documentary bill S3#NGBZ/  
}
,58B  
sd4eJ  
kFKc9}7W  
空头汇票accommodation bill s~e<Pr?yu  
|^fubQs;2  
\kSoDY`l&  
tLCu7%P>  
原始汇票original bill 9V
&}%  
3m3ljy  
Ku;|Dz/=o  
MK
Vz'-`u  
改写||换新票据renewed bill +&hhj~I.  
g4b-~1[S  
5ncjv@Aa  
\H(r }D$u<  
即期汇票sight bill||bill on demand EUBJnf:q  

p7 s#j  
:QKxpHi  
&Tz@lvOv%  
…days after date||…days after date…日后付款 (w4w  
!ieMhJ5r  
N>h/!# ZC  
#yNSQd  
…months after date||…months after date…月后付款 4I7B #{  
u#(& R"6  
3OnIAk3  
be&5vl  
见票后…日付款…days after sight||…days sight vTnrSNdSE  
t][U`1>i  
A 8,9^cQ]  
)ph**g  
见票后…月付款…months after sight||…months sight nW)-bAV<  
&UzeNL"]  
U-RR>j  
#'`!*VI  
同组票据set of bills 'ec G:B`S  
'?| (QU:)F  
9Z?P/ o  
5>9KW7^L  
单张汇票sola of exchange||sole of exchange RLnsy,  
lT.Q)(  
&d,chb (  
{u!Q=D$3  
远期汇票usance bill||bill at usance vjo@aY.x  
}"} z7Xb0  
lKVy{X3]*  
IZ
){xI  
长期汇票long bill 6yDj1PI  
N$'/J-^  
2Y~UeJ_\Lq  
b:%z<vo
 
短期汇票short bill S8=Am7D] 1  
m(2(Caz{  
0[A4k:  
2T3TD%  
逾期汇票overdue bill ^3>Qf
  
T6/d[SH>  
(tZ#EL0  
!v/j*'L<M}  
宽限日期days of grace '(ZJsw  
v %?y5w  
CMQlxX?  
? PIq/[tk  
电汇telegraphic transfer （T.T） 0P MF)';R  
fj 14'T  
j@w+>h  
^{ Kj{M22  
邮汇postal order||postal note （Am.）||post office order||money order aJ!(c}N~97  
M<Gr~RKmAn  
kzky{0yKk=  
]YQ!i@Y  
本票promissory note （P/N） [{s 1=c  
iCz0T,  
M lv  
cImOZx
 
押汇负责书||押汇保证书letter of hypothecation B/:
+(|  
C(=$0FIR  
]'L#'"@  
[H~Yg2O  
副保||抵押品||付属担保物collateral security tYe+7s  
s=[Tm}[  
fPW|)e"  
Y 6NoNc]h  
担保书trust receipt||letter of indemnity $A4rdhvd  
_oV;Y`_  
 qcNu9Ih  
`&3hfiI}  
承兑||认付acceptance 3CKd[=-Z  
FJ/>=2^B  
PZT]H?  
mYU7b8x_  
单张承兑general acceptance [RAzKzC\M  
5} v(Ks>  
2s^9q9NS"  
P^lzl:|  
有条件承兑qualified acceptance tQ,,krw~  
kiah,7V/  
3 s@6pI  
n]G_# ;  
附条件认付conditional acceptance @yGK$<R  
fbl8:c)I  
z~O#0Q!  
[lU0TDq  
部分认付partial acceptance   bqo+b{i\