[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。   -fhAtxkg  
会计报表statement of account 5 wy;8a  
f*UBigk  
W&WB@)ie  
Xl
E$.  
往来帐目account current gjO *h3`  
<r@ bNx@T  
m Mn 2(  
}FuV Y><l  
现在往来帐||存款额current accout U[blq M  
=lYvj  
U<
1}I.hDJ  
>9<_s ^_  
销货帐account sales R %Rv  
Yjpb+}  

:t_}_!~  
?<-wHj)  
共同计算帐项joint account 9)1P+c--  
m>g}IX&K'  
QxP` fKC8  
\CP*i_:"  
未决帐项outstanding account p{+tFQy  
j*zB { s K  
R:SIs
\%o  

wOD/Z8  
贷方帐项credit account||creditor account l!xgtP K  
aY3pvOV  
4S d+"3M  
/5Gnb.zN)  
借方帐项debit account||debtor account 8JQ<LrIt9  
 ^xBb$  
I8XGU)  
h#$_<U  
应付帐||应付未付帐account payable (or =f`  
:7zI3Ml@7  
W66}\&5  
Y}eZPG.h  
应收帐||应收未收帐account receivable >b[4  
D'U\]'.  
"j*fVn  
s|Imz<IE  
新交易||新帐new account T\<M?`Y  
t[L2'J.5  
j@kRv@  
&utS\-;G  
未决帐||老帐old account roK4RYJ7)  
?S;et 2f  
$Qx(aWE0  
@y&h4^)z  
现金帐cash account ;jpw"-J`  
Dg?Ho2ih  
6 d{D3e[p^  
P,s)2s'nZ  
流水帐running account AmUe0CQ:k'  
L%=BCmMx  
IJL^dXCu  
D*<8e?F  
暂记帐||未定帐suspense account rzc 3k~@  
2/a04qA#  
x<)!$cg  
o =jX  
过期帐||延滞帐overdue account||pastdue account C/grrw  
^@l5u=  
TLR Lng  
exa}dh/uC  
杂项帐户sundry account 0|f_C3  
jHUz`.8B  
A
=@V LU4%  
j
:\_*f  
详细帐单||明细表detail account -f 'q  
bN<
O<x1j  
]J0Y^dM  
&El[  
呆帐bad account `s|\"@ 2  
a*e|>pDO  
.5$V7t.t$\  
dzk?Zg  
会计项目title of account 's%ct}y\J  
dnhpWVhn  
|<5J  
_^,[
wD  
会计薄||帐薄account-book _cnrGi}T  
kB!M[[t  
J>&dWKM3  
$4fjSSB~  
营业报告书||损益计算表account of budiness||business report LOYyj?^7  
r]K
0 ]h@B  
b~N|DKj  
lj%;d'  
借贷细帐||交验帐account rendered pQ6t]DJ4  
fjzr8vU}C  
 4
pOc`  
1tK6lrhj  
明细帐account stated ;Ef)7GE@\[  
c_j)8  
gJ}'O4*b  
m'vOFP)'  
与…银行开立一户头to open an account with \H'CFAuF  
IcNIuv  
, _7tRkn  
hJL0M!  
与…银行建立交易to keep account with ~(L <uFU V  
~S<F  
6!Ap;O^*  
GCmVmOdKr  
继续记帐to keep account #'{PYr  
(\[!,T"[  
we@En .>f  
5;uX"zG  
与…有交易to have an account with "NI>H
O.U  
6T aT_29  
b KbpI>;[  
gB'Ah-@,P  
作成会计帐||有往来帐项to make out an account with ]k%KTvX*G  
k?*DBXJv  
MyS7AL   
Ab|NjY:  
清算||清理债务to make up an account AhFI, x  
7D1`^,?  
F[qIfh4  
7QRvl6cv  
清洁帐目||与…停止交易to close ones account with ?p\II7  
Q\th8/ /  
g 0_r  
OKH~Y-%<  
结帐to close an account 7]+'%Uwu)  
+,w|
&y  
5~TA(cb5  
rG'k<X~7  
清理未付款to ask an account||to demand an account _1bd)L&dF  
Woy [V  
1$!K2=%OXj  
%b'VEd7  
结清差额to balance the account with 9YsO+7[  
=kkA  
!ES#::;z?  
~.=!5Ry  
清算to settle an account||to liquidate an account||to square an account {xx;zjt%}}  
u+T, n  
KQI} 5  
V$%Fs{  
审查帐目||监查帐目to audit an account E;e2{@SX2K  
FbT&w4Um=  
tqk6m# @(  
/hy!8c7  
检查帐目to examine an account N=q29JU  
zU=[Kc=$  
tTxo:+xg  
!ZcALtq  
转入A的帐户to charge the amount to As account m!>'}z  
ap_+C~%+  
8*){*'bf  
ZQ8Aak  
以计帐方式付款to pay on account x \{jWR%  
0-O.*Q^  
KFrmH  
\) ONy9  
代理某人||为某人on ones account||on account of one K%@SS8!oy  
8+b3u05  
9Qd'=JQl  
VL1z$<vVXt  
为自己计算||独立帐目on ones own account @WE$%dr  
K\r= MkA.>  
enepAu-="p  
l3$?eGGM  
由某人收益并负风险on ones account and risk||for ones account and risk VrP%4P+  
akoKx)(<  
"qp_*Y  
,6)y4=8 L  
由某人负担for ones account||for account of one ?5M2DLh~  
P"VLGa  
b%$C!Tq'  
he6) L6T  
按某人指示||列入某人帐户by order and for account of one : \`MrI^  
L{Zy7O]"d  
O&%T_Zk@@  
: s3Vl  
列入5月份帐目for May account lO@Ba;x  
"61n?Z#,M[  
\'b-;exH  
/!3:K<6@  
编入某中帐项下to pass to the account of||to place to the account of  X;g|-<  
hY'%SV
p  
<C xet~x  
&"0[7zgYQz  
寄出清算书to send in an account||to send in render an account j+_75t`AZ  
(J#3+I  
L0~O6*b k  
)9,"~P2[R  
支票薄cheque book {S~$\4vC!  
[b'fz  
6 U]7V  
MQu6Tm H  
支票陈票人cheque drawer EeJ]> 1  
rKq]zHgpo  
D.f=!rT7E7  
OkXOV   
持票人cheque holder wtyu"=  
_Fg
eE`X  
&
G Ax*.L  
$r_gFv  
不记名支票cheque to bearer||bearer cheque HB:i0m2fJW  
%m`QnRX?D  
:Tl?yGF  
$4]PN2d&  
记名支票||认人支票cheque to order r8$TT\?~  
RPQ)0.O7  
egvWPht'_  
]y e&#  
到期支票antedated cheque }% *g\%L  
<NO~TBHF  
03T.Owd  
p,/^x~m3a  
未到期支票postdated cheque L&%iY7sC`  
+V^_
ksi\  
RCr:2 Iz  
?0X.Ith^.  
保付支票certified cheque t=#)3C`Q}  
n66_#X  
}z#8vE;  
|Sq>uC)  
未获兑现支票，退票returned cheque o6oYJ`PY  
xl$ Q
w'  
E%N]t} }[  
ZWH
`s  
横线支票crossed cheque oxZ(qfjS  
WP9=@X Z  
l(W3|W#P  
&XP 0  
普通横线general crossing 2NM}u\%c/  
o\N}?Z,Kk  
\9DTf:!4Z  
iuEdm:pW  
特别横线special crossing {H74`-C)W  
FgxQ}VvlH  
-|5&3HV
z  
x,
+zw9  
空白支票blank cheque "rtmDNpL  
0ro+FJ r  
B4C`3@a  
42M3c&@P  
失效支票，过期支票stale cheque ;_!;D#:  
'Tn $lh  
Jx]`!dP3  
lz>hP  
普通支票open cheque ?QgWW  
?`xId;}J#7  
WW
.=>]7;  
he,T\};  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rlq8J/0/+  
#X+)  
P06K0Fxf  
tF4"28"h  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges DIY WFVh  
OoE@30+  
hn-S$3')`  
:3k(=^%G!  
支票换现金||兑现to cash a cheque Lqt]  
hikun2  
;]gph)2cd  
XX =A1#H  
清理票款to clear a cheque {r"HR%*u  
28-@Ga4  
8r5j~Df  
w*?JW
 
保证兑现to certify a cheque +Fk.B@KT,  
s<myZ T$  
S}>rsg!  
jGt[[s  
填写支票数额to fill up a cheque I$YF55uB  
1t6UI4U!$  
P_9O8"W  
'uh6?2)wG  
支票上划线to cross a cheque v
^vE aB  
83@+X4ptp  
/)|*Vzu  
G2mv6xK'  
开发支票to make out a cheque }Vt5].TA  
{_ocW@@  
)|:|.`H  
W6Hiqu+  
签发支票，开立支票to draw a cheque||to issue a cheque +f+\uObi:  
Tsa&R:SE  
h5~ tsd}OU  
:U~ [%]  
透支支票to overdraw a cheque ]
p~XTZgW  
`.n[G~*w~1  
aw(P@9]  
^ H'|iju  
背书支票to endorse a cheque GDk/85cv0$  
lGxG$0`;;  
s3q65%D  
%;gD_H4mm  
请付票款||清付票款to pay a cheque||to honour a cheque TygRG+G-  
^CX~>j\(  
9khD7v   
;yH/GN#O  
支票退票to dishonour a cheque X/ ?3ifP6I  
2lQ'rnqS)  
|XeuqZa  
f F?=W  
拒付支票to refuse a cheque x ha!.&DO  
67d0JQTu  
mWtwp-  

hd\
iW7  
拒付支票to stop payment of a cheque vQA: \!  
)4j#gHN\  
mI}'8.  
U|,VH-#  
提示要求付款to present for payment 3dXyKi  
" 4s,a  
m|'TPy  
fuQ?@F  
见票即付持票人payable to bearer ++xEMP)  
&}rh+z  
^G15]Pyw  
P\SE_*&  
支付指定人payable to order `6UW?1_Z5  
0LxA+  
w+PbT6;  
O GSJR`yT  
已过期||无效out of date||stale <UeO+M(  
Krz[ f  
V"gnG](2l  
|FH/Q-7[  
请给出票人R/D||refer to drawer A2]N :=  
]
kR 93  
^oM*f{9  
C%l~qf1n  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'R= r9_%  
6X)8vQH  
EY':m_7W  
/8lGP!z  
文字与数字不一致words and figures differ \#  
r'-)@|  
t[%9z6t  
% `\8z  
支票 u[y>DPPx  
Bx2E9/S3  
时间已过account closed }wz )"  
u.R:/H<>~  
J=5G<  
tvZpm@1  
更改处应加盖印章alterations require initials o1QK@@}  
19h8p>Sx0  
Rax}r  

WnU"&XZ  
(:-=XR9 A`  
n~k;9`  
时间已过effects not cleared TAIcp*)ZM  
4>gkXfTF  
<5G*#0gw  
@zW'!Ol  
停止付款payment stopped 8g^OXZ   
qbpvTTF  
1vu=2|QN  
%#Fd0L  
支票毁损cheque mutilated 0(h *<g:  
|&o%c/  
Jx(%t<2  
3T%WfS+  
汇款||寄钱to remit||to send money OANn!nZ.  
% =br-c  
.^fq$7Y}7  
77. 5 _  
寄票供取款||支票支付to send a cheque for payment +UB+. 5
P  
#Q"el3P+q  
5,|^4 ZA  
/!uxP~2U  
寄款人a remitter lmgMR|v  
_\1wLcFj  
JIQS'
r  
;N6L`|  
收款人a remittee zH.DyD5T;  
|r$Vb$z  
-6aGcPq  
(Rve<n6{A  
国外汇票foreign Bill Gmf.lHr$%  
K3M<%  
7_?:R2]n  
D/"[/!  
国内汇票inland Bill :I1
)=8lO  
H_3S#.  
YR=<xn;m.  
n'U*8ID  
跟单汇票documentary bill AM#VRRTU  
dyC: Mko=  
% Lhpj[C  
GTyS8`5E*  
空头汇票accommodation bill 1.4]T, `  
=;9Wh!{  
g~S>_~WL  
C7[_#1Oz  
原始汇票original bill K, WNM S  
|[)t4A"}  
m>yk4@a  
)
0 .
gW  
改写||换新票据renewed bill p3M)gH=N  
={o>g'  
b54<1\&  
n{6XtIoYq  
即期汇票sight bill||bill on demand Ks(+['*S  
kOmTji7  
wm}6$n?Za  
A|,\}9)4X[  
…days after date||…days after date…日后付款 .9#4qoM'  
~*GJO74  
!k)}p_e  
47ppyh6@  
…months after date||…months after date…月后付款 RF
U(wek  
{OL*E0  
vQ#$.*Cvn  
<x,u!}5J  
见票后…日付款…days after sight||…days sight L=O,OS+  
v7&e,:r2E@  
VLQDktj&  
'>^+_|2  
见票后…月付款…months after sight||…months sight gYn1-/Z>I  
B; r U  
<N}UwB&  
y\$
B9KX  
同组票据set of bills 3ZGU?Z;R  
_r0oOpE  
4_TxFulX.  
b8P/9D7K?  
单张汇票sola of exchange||sole of exchange s^TF+d?B  
};o6|e:2E  
o7i/~JkTP  
%*wJODtB|  
远期汇票usance bill||bill at usance 9$c0<~B\  
@Ck6s  
bg[k8*.:F  
*91iFeKj=  
长期汇票long bill FbO-K-  
{+r pMUs#  
\$}xt`6p  
bo  '  
短期汇票short bill eS8tsI  
}@J&yrqg  
b#(SDNo6  
"IA[;+_"  
逾期汇票overdue bill $~`a,[e<  
1_%jDMYH  
dd>|1'-]  
|}b~ss^  
宽限日期days of grace ck>|p09q'9  
:0$(umW@I"  
3Bee6N>  
}jBr[S5  
电汇telegraphic transfer （T.T） B(wk $2  
k!H;(B"s-  
_6Wz1.]n  
zhY VMQ  
邮汇postal order||postal note （Am.）||post office order||money order K++pH~o  
ge)g?IP4  
%_;q<@9)  
*M\Qt
_[  
本票promissory note （P/N） ;X<#y2`  
2 hdi)C,7Y  
qUA&XUJ  
XeX0\L')R  
押汇负责书||押汇保证书letter of hypothecation fIN8::Cs[  
j
v>l6)  
z)xGZ*{=  
}@=m[Zx#  
副保||抵押品||付属担保物collateral security KT~J@];Fb  
kU $P?RD
  
1,=U^W.G  
a F2eGh  
担保书trust receipt||letter of indemnity !;.i#c_u  
xfCq;?MupW  
y K)7%j!  
,uqS q  
承兑||认付acceptance  ?1?D[7$  
85Zy0 l  
`An|a~G1  
N X&mEz  
单张承兑general acceptance "P\k_-a'  
>e :&kp  
^$f}s,09  
G 5w:  
有条件承兑qualified acceptance \g< M\3f  
Yf&x]<rkCp  
>i7zV`eK  
&:`T!n  
附条件认付conditional acceptance *2N$l>ql:k  
Tzmo yY  
0M(\xO  
L3iYZ>]  
部分认付partial acceptance   GV#"2{t j