[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。   ;{Sgv^A  
会计报表statement of account 2[*r9%W  
#xopJaY  
V@(7K0  
aC&ZV}8of  
往来帐目account current DB^"iof
 
8-wW?YTG  
Zy -&g:  
J01Y%W  
现在往来帐||存款额current accout l {{wrU`  
X2MQa:yksP  
gyI(O>e  
bYKyR}e  
销货帐account sales SQZUkKfb  
wlh V!a0>  
JVORz-uBs  
5nGDt~a  
共同计算帐项joint account U~mv1V
^.  
w
w]^H$In  
eDm~B(G$  
qXGAlCq@  
未决帐项outstanding account 4<['%7U_[  
fCMH<}w  
-bamNw>|  
CTbz?Kn  
贷方帐项credit account||creditor account ^Fl6-|^~  
(X rrno z  
)m-l&UK  
@[qGoai  
借方帐项debit account||debtor account Kzs ]+Cl  
`FP)-^A8  
n: ~y]  
{ZS-]|Kx  
应付帐||应付未付帐account payable :.-z) C}  
q>~\w1%}a\  
pX:FXzYQ  
R|%R-J]  
应收帐||应收未收帐account receivable #nE%.k|R~  
0 gyg  
L WB"}#vt  
cm8-L[>E  
新交易||新帐new account 4DVkycM  
_u`NIpXSP  
(O N \-*  
b[^=GF>e  
未决帐||老帐old account |EJ&s393&  
Ty"OJ  
FTy`#*7Ul  
VOYuog 5o  
现金帐cash account AQ!FJ(X(  
l_lm)'ag  
 ^KU:5Bn  
_jw A_  
流水帐running account No)v&P%  
B/i`  
JD^&d~n_  
Lc|5&<8ZG1  
暂记帐||未定帐suspense account zX-6]j;  
"+REv_:  
?-g=Rfpag  
Vrf+~KO7  
过期帐||延滞帐overdue account||pastdue account rSIb1z
J  
f:k3j}&  
()}B]?  
;SzOa7  
杂项帐户sundry account ZhKYoPIq  
1NO<K`  
x@F"ZiYD@O  
u
f*sI  
详细帐单||明细表detail account ^;3z9}9  
//G5lW/*  
?-,v0#  
D?rQQxb  
呆帐bad account ,.`";='o  
(Al.hEs'  
]@op  
{m9OgR5U  
会计项目title of account Dg]ua5jk  
0px@3/  
YF=@nR$_~j  
oJK]oVX9i  
会计薄||帐薄account-book H&6
5X  
Ga-AhP  
x.r~e)x=  
im^G {3z  
营业报告书||损益计算表account of budiness||business report YMG{xGPtM  
/vFw5KUu  
^5biD9>M  
Ys10r-kDS  
借贷细帐||交验帐account rendered ,cs`6Bd4  
n 5NkjhP~Z  
guv)[:cd;  
cpB$bC](  
明细帐account stated o}p6qB=;1  
0@ E[IDmp  
wobTT1!|  
8#
S|jBV  
与…银行开立一户头to open an account with c"%XE#D  
'$~9~90?Z  
lhAwTOn`Q  
3ug{1M3  
与…银行建立交易to keep account with t&u,Od  
~130"WQ;  
/4j'?hB<g  
6OMywGI[Z  
继续记帐to keep account 8vB~1tl;  
De[!^/f;T  
yqqP7  
5tR<aIf  
与…有交易to have an account with #rzq9}9tB  
E9{Gaa/{  
7|3Z+#|T  
ecA[  
作成会计帐||有往来帐项to make out an account with Zi/l.=9n  
eKpH|S!xU  
w-[WJ:2.  
|sHIT<=m  
清算||清理债务to make up an account J0w[vrs&]  
~=P&wBnJ  
BCF-lrZ&  
N(Us9  
清洁帐目||与…停止交易to close ones account with =PyU9C-
@  
08vA;6zt  
fR!'i):u  
Os9xZ  
结帐to close an account zl46E~"]x  
~f2H@#  
YY]JjMkU  
5KU}dw>*g  
清理未付款to ask an account||to demand an account :h?"0,  
=0`"T!1  
3> -/sii  
,JRYG<O_T  
结清差额to balance the account with GDP@M)~6*  
^V v7u@y  
qX`?4"4  
!Pt|Hk dr  
清算to settle an account||to liquidate an account||to square an account ;JA2n\iP,  
0)-l9V  
|vA3+kG  
O9oVx4=  
审查帐目||监查帐目to audit an account 'Wl))lB  
"m):"  
~R7rIP8Wr  
j/wG0~<kz  
检查帐目to examine an account x$I~y D  
-ZH]i}$  
8$ -Wz:X&  
4VSIE"8e  
转入A的帐户to charge the amount to As account =El.uBz{  
q .nsGbl  
ItHKpTer  
&G5+bUF,  
以计帐方式付款to pay on account ,*a8] L  
]K?z|&N|HK  
UL$^zR3%d  
"m0>u,HmI  
代理某人||为某人on ones account||on account of one fyT:I6*  
2X;,s`)  
. [+ObF9=  
}k7@ X  
为自己计算||独立帐目on ones own account i0Qg[%{9#  
_sbZyL  
-#j-Zo+<  
o;M "C[  
由某人收益并负风险on ones account and risk||for ones account and risk fyYT#r  
["Ep.7=SU  
1C^6'9o  
-o6K_R}R  
由某人负担for ones account||for account of one ?QwDV`  
i*..]!7e  
i;y<gm"  
5G'X\iR  
按某人指示||列入某人帐户by order and for account of one ,
'm<um  
a"EP`  
\=v7'Hp  
}7+G'=XI/  
列入5月份帐目for May account 0vQ@n
7  
>& RpfE[  
P )_g t  
zGj0'!!-  
编入某中帐项下to pass to the account of||to place to the account of  r75,mX  
"X's>uM  
ueDG1)  
%L}9nc%~eP  
寄出清算书to send in an account||to send in render an account <tMiI)0%  
4&!`Yi_1L  
bqFGDmu6'  
V9I5/~0c  
支票薄cheque book 2TmQaDu%b  
D&0*+6j((  
vi["G7  
Ra&HzK?  
支票陈票人cheque drawer " 63
9oB  
z If/jk  
i*#Gq6qZq  
NcZ6!wWdE  
持票人cheque holder l131^48U  
qm4 Ejc<  
K:c5Yq^  
+IK~a9t  
不记名支票cheque to bearer||bearer cheque `XB(d@%  
HtgVD~[]  
*^ \xH,.  
dMCV !$  
记名支票||认人支票cheque to order m!er"0  
%L=roqz  
8h=H\v^f  
,jQkR^]j-  
到期支票antedated cheque F]N9ZWn/  
25XD fi75  
UaiDo"i  
`][~0\Y3m  
未到期支票postdated cheque 0V{-5-.  
id\0yRBt  
iS&fp[Th  
t(?m!Z?tb  
保付支票certified cheque ,oT?-PC$z  
~!E%GCyFy  
b&"=W9(V  
:[#HP66[O5  
未获兑现支票，退票returned cheque CtTG`)"|  
5]:fkx  
w{?nX6a@p  
?=dyU(  
横线支票crossed cheque T|GRkxd,E3  
6 KP  
B#&U5fSw+0  
MlkTrKdGi  
普通横线general crossing _:x/\8P  
Fx~=mYU
 
yd]W',c  
/FJAI  
特别横线special crossing Vz1ro  
@OZW1
p  
#[vmS  
-\b~R7VQ  
空白支票blank cheque ?5K.#>{  
=O?<WJoK  
-PbGNF  
36`aG Y  
失效支票，过期支票stale cheque '!]ry<  
Vl5
}m  
,@tYD(Z  
J!3 X}@_N  
普通支票open cheque {xi$'r  
sw6]Bc  
~P 1(%FZ  
,)hUL/r6  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount , ?WTX  
/ *Z(;-  
NC)Iu  
j+\I4oFN  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PaP47>(  
~=aD*v<3d  
|k$[+53A  
..UmbJJ.u  
支票换现金||兑现to cash a cheque R!0O[i  
%k_R;/fjW  
}_u1'  
<%#M&9d)E  
清理票款to clear a cheque {(U?)4@  
~>3$Id:  
c
x_FtD  
YQ}Rg5o  
保证兑现to certify a cheque U2\g Kg[-Q  
G&)A7WaC  
?DzKqsS'  
^8Tq0>n?  
填写支票数额to fill up a cheque L,*2tJcC<  
Z@>hN%{d+g  
r&@#,g  
5"%r
,GMU  
支票上划线to cross a cheque  Iz*'  
)WF]v"t  
\-a^8{.^E  

vz#VW  
开发支票to make out a cheque K??%Qh5l+C  
mjO4GpG3  
/5 B{szf  
7dyGC:YuTL  
签发支票，开立支票to draw a cheque||to issue a cheque i 2hP4<;h  
<e-9We."  
oXRmnt  
+ObP[F  
透支支票to overdraw a cheque ?lW-NPr  
lM`M70~  
_) k=F=  
[g `9C!P-G  
背书支票to endorse a cheque CMB:%  
}u:@:}8K  

_p<W  
`[3Iz$K=  
请付票款||清付票款to pay a cheque||to honour a cheque izy7.(.a  
/6jt 5N&,  
@]P#]%^D2  
|=
L~>G  
支票退票to dishonour a cheque &b8Dy=#  
nd*9vxM  
{G&*\5W
 
A;7p  
拒付支票to refuse a cheque fgIzT!fyz  
[[2Zcz:  
h}r*   
<@6K(  
拒付支票to stop payment of a cheque M}=X/*T  
)w(
-Xc?P  
^ cpQ*Fz  
Wd#r-&!6j  
提示要求付款to present for payment (7 ^5jo[D  
JX8Hn |  
QxZYy}2  
ts%XjCN[  
见票即付持票人payable to bearer K>iM6Uv  
> 2_xRn<P  
KU#w%  
&?UIe]  
支付指定人payable to order c<-F_+[  
8*z)aB&f3  
x>:~=#Vi  
s\2
t|d   
已过期||无效out of date||stale *'4+kj7>  
P
DQC^2Z  
Z BjyQ4h  
e/hA>  
请给出票人R/D||refer to drawer {R<0'JU  
2yZ/'}Mw  
lz=$Dz  
nAIV]9RAZ%  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x}v]JEIf[Q  
.<&o, D  
x&}pM}ea  
K"4m)B~@Y  
文字与数字不一致words and figures differ dd1CuOd6(1  
h M$K?t  
iR}3 [  
4UwXrEQp  
支票 q)0?aL  
&Ui*w%  
时间已过account closed wJ#fmQXKJ5  
,dn6z#pb+  
mp]}-bR)  
lh^-L+G:Ok  
更改处应加盖印章alterations require initials >K:| +XbH  
U8TH}9Q  
3ht>eaHi  
qJV2x.!  
6{Y3-Pxg  
]^aOYtKX  
时间已过effects not cleared #9{N[t  
` ;KU^dH  
7|$cM7_r  
' cM2]<  
停止付款payment stopped K+2k}Hx6J  
R\
DdU-k  
;k1\-  
zgre&BV0q  
支票毁损cheque mutilated 99W-sV  
9vIqGz-o  
J v_KZDOdk  
udw>{3>  
汇款||寄钱to remit||to send money q8&2
M  
;QY UiR  
P`z#tDT^"  
n1 k2<BU4b  
寄票供取款||支票支付to send a cheque for payment ":=\ci]e%  
kpF")0qr  
%DyukUJ  
aqL#g18  
寄款人a remitter G@$ Y6To[  
3PRg/vD3  
KmF"
Ccc  
>i&"{GZ  
收款人a remittee 73/DOF  
Oz8"s4Y7  
Vo1,{"k  
ai,\'%N  
国外汇票foreign Bill h?t#ABsVK  
R#"LP7\  
{tS^Q*F  
U&F1}P$fb  
国内汇票inland Bill F+ ,eJ/]  
9E`W
Zo^.  
q,Oj  
(RXOv"''=  
跟单汇票documentary bill ?+3vK=Rf}  
ub/Z'!  
#6g9@tE  
V]
E#N  
空头汇票accommodation bill 'YQVf]4P  
PhUG}94  
0`WjM2So  
7(8i~}  
原始汇票original bill XK*55W&og  
h?Y->!'  
RN,5>.w  
WFr;z*  
改写||换新票据renewed bill IKz3IR eu  
Q:L^DZkGV  
C0f<xhp?j  
#|92+  
即期汇票sight bill||bill on demand ~wejy3|@0  
cWp5' e]A  
#'5C*RO  
!O*'mX  
…days after date||…days after date…日后付款 9\dpJ\  
7LFJi@*8  
]VKM3[   
\*a7o GyH>  
…months after date||…months after date…月后付款 H[WsHq;T+9  
z_i (o  
UO1WtQyu,H  
j ."L=  
见票后…日付款…days after sight||…days sight ?&gqGU}  
@PQ% xcOC7  
[TW?sW^0  
61aU~w11a  
见票后…月付款…months after sight||…months sight "V=IG{.  
5SB!)F]  
$a@T:zfe  
(^{tu89ab  
同组票据set of bills #oYPe:8|m  
'V
Mov  
^ gMkQYo(#  
X[SdDYMY  
单张汇票sola of exchange||sole of exchange U}
yq*$N  
7I$~E  
^cz4nW<  
hR4\:s+[  
远期汇票usance bill||bill at usance gTM*td(~^  
}O+a  
)X2/_3  
wB(X(nr  
长期汇票long bill mi';96

  
i-jrF6&  
6*aU^#Hz6  
bo-AM]  
短期汇票short bill /g`!Zn8a  
WR.>?IG2E  
hEh` cBO  
/&i6vWMhP  
逾期汇票overdue bill 1PN!1=F}  
s+-V^{Ht  
6"L,#aKm^  
d}w}VL8l  
宽限日期days of grace 94}y,\S~  
e0$.|+  
5Ic'6AIz  
yg^ 4 <A  
电汇telegraphic transfer （T.T） '8"nXuL-  
5%jy7)8C  
KXiStwS  
FX  %(<M  
邮汇postal order||postal note （Am.）||post office order||money order =j"bLX6;  
v,L@nlD]  
)z_5I (?&  
3 ,f3^A  
本票promissory note （P/N） |V&E q>G  
P!yOA_)as  
r [E4/?_  
cakwGs_{  
押汇负责书||押汇保证书letter of hypothecation Qx_]oz]NY  
( }RJW:  
Djr/!j
  
$vLGX>H  
副保||抵押品||付属担保物collateral security q&kG>  
KIGMWS^^  
@s|G18@
 
!"LFeqI$lr  
担保书trust receipt||letter of indemnity +Ym#!"  
^4~?]5 Y\  
.O&[9`"'  
3(,c^F  
承兑||认付acceptance ^ AJ_  
 WjsmLb:5  
0<)Ep~!  
W) ?s''WE;  
单张承兑general acceptance =lmelo#m&  
C*stj  
`$Y%c1;  
Kw =RqF  
有条件承兑qualified acceptance o&)v{q  
N5b^  
j 6dlAe  
5p>rQq 0  
附条件认付conditional acceptance f%/6kz  
7?ILmYBw  
P#9Pq,I  
C'6c,  
部分认付partial acceptance   :0kKw=p1R