[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。   cC*WZ]  
会计报表statement of account fQoAdw  
?{J1&;j*  
\RDN_Z  
,HjJ jpE  
往来帐目account current Igo`\JY  
JU8}TX  
uX7L1~s-  
=D(a~8&,  
现在往来帐||存款额current accout :,8y8z$+  
ioi/`iQR  
kepuh%KY[  
| R,dsBd  
销货帐account sales -h8mJ D%Oi  
maapX/J  
0}i 9`p  
!.R-|<2|6  
共同计算帐项joint account sUF$eVAT  
C >Oe
ULD  
]5'*^rz ^  
e#}t am  
未决帐项outstanding account "@x(2(Y&  
fN9{@)2Mz  
amsl>wc!  
SqAz ((  
贷方帐项credit account||creditor account 1RkN^FZOxq  
%`~4rf"7  
r'i9 9~  
@5Z|e  
借方帐项debit account||debtor account HVM%B{(  
,88B@a  
U#f*  
}-[l)<F:  
应付帐||应付未付帐account payable g!0 j1  
Dk\%,[4(  
AG >D,6Y  
u8"s#%>Ny  
应收帐||应收未收帐account receivable 2?,lr2  
q~qz^E\T  
]Jz=.F sO  
i?_Q@uA~<:  
新交易||新帐new account o9sQ! gptw  
T#&1q]P1F  
X}[1Y3~y  
-n:2US<  
未决帐||老帐old account zZ}.2He8  
m#h`iW  
B~o3Z  
.3EEi3z
6z  
现金帐cash account XzAXcxC6G  
P#pb48^-  
lR?1,yLp  
?3DL .U{  
流水帐running account 8h ol4'B  
B)k/]vz)*D  
f?.}S]u5  
:{w3l O  
暂记帐||未定帐suspense account jzi%[c<G  
`c:r`Oi?  
u9_?c G-  
d Np%=gIj  
过期帐||延滞帐overdue account||pastdue account H~[q<ybxr  
5!Er;e  
nR%w5oe  

UHJro9  
杂项帐户sundry account c%<81Y=  
Xk:x=4u&  
a[t"J*0  
4g ZR!J  
详细帐单||明细表detail account .WglLUJ:Z  
ca &zYXy  
|QrVGm@2  
W&A^.% 2l  
呆帐bad account .9DhD=8aIO  
 ^Oj^7.T+  
:|l0x a  
uT
oi4]w"y  
会计项目title of account k8Dk;N  
Z){fie4WM  
BDp(&=ktq  
B4OFhtYE  
会计薄||帐薄account-book M!G/5:VZ  
nJH'^rO!C  
<MxA;A  
KYhL}C+  
营业报告书||损益计算表account of budiness||business report s]vsD77&  
V\Lh(zPt  
&w_8E+YZ  
Jcvp<  
借贷细帐||交验帐account rendered mv<cyW p  
e{: -N  
@$b7 eu  
!ggHLZRlz  
明细帐account stated
LW o)x  
^(*eoe  
K/&  
V(G{_>>  
与…银行开立一户头to open an account with P
tjAu  
,[n=PJVw/  
ziAn9/sT  
%AMF6l[  
与…银行建立交易to keep account with j"0TAYmXwu  
Dmtsu2o  
H8c -/  
(!ud"A|ab4  
继续记帐to keep account AWZ4h,as{  
FN0<
iL  
,|O|gh$s  
Lz-(1~o  
与…有交易to have an account with m,J9:S<5;  
C-2#-{<  
O|;|7f
CB\  
x G%O^  
作成会计帐||有往来帐项to make out an account with `C:J{`  
$nthMx$  
%F*h}i  
}g.)%Bw!  
清算||清理债务to make up an account q_6<}2m,U  
(.M &nN'Ce  
G*VcAJ[  
#1>c)_H  
清洁帐目||与…停止交易to close ones account with c"'JMq  
^O5PcV3Eg  
w3Qil[rg
 
:as2fO$?  
结帐to close an account 6r5<uZ9w_X  
9&4z4@on  
S#D6mg$Z,  
jivGkIj!8  
清理未付款to ask an account||to demand an account Daf;; w  
&ZPyZj  
o 3 G*   
@}e5T/{X}T  
结清差额to balance the account with L6pw '1'  
K30{Fcb< h  
b;e*`f8T3c  
E7Pz~6  
清算to settle an account||to liquidate an account||to square an account w#$Q?u ,G  
vB/G#\Zqz  
>x1?t  
[1`&\C_E  
审查帐目||监查帐目to audit an account X04JQLhy"  
[%6"UH r  
`oH6'+fT`;  
)mXu{uowr  
检查帐目to examine an account ]OA8H[U-eA  
>^KO5N-:4  
xCiq;FFR  
U{.yX7  
转入A的帐户to charge the amount to As account RC]-9gd3Q  
<bOi}  
zC\L-i>G  
m:{IVvN
_  
以计帐方式付款to pay on account 1O;q|p'9  
OM7EmMa;  
LZ*ZXFIg  
ER$qL"H U  
代理某人||为某人on ones account||on account of one |"EQyV  
w97%5[-T  
DlbNW& V  
nx'D&,VX  
为自己计算||独立帐目on ones own account .q(1  
v|u[BmA)*k  
3,-xk!W$L  
]PjJy/vkjj  
由某人收益并负风险on ones account and risk||for ones account and risk rjW\tuZI  
LYyOcb[x  
OuF%!~V  
a{7'qmN1  
由某人负担for ones account||for account of one q*4=sf,>  
pbePxOG  
2i_k$ -  
S U$U  
按某人指示||列入某人帐户by order and for account of one %oE3q>S$en  
W~FM^xR?p  
EG[Rda  
IX)\z   
列入5月份帐目for May account KI{B<S3*Z  
:NPnwX8w  
hUGP3ExC*  
f& >[$zh  
编入某中帐项下to pass to the account of||to place to the account of #Z]l4d3{T  
1x~dsM;q  
_B5v&#h(.  
m<uBRI*I  
寄出清算书to send in an account||to send in render an account o\;cXuh  
9s'[p'[Z  
j>-O'CO
 
+:?"P<'  
支票薄cheque book Pwg?a  
WvJidz?5  
Zf~Z&"C)  
G :JQ_w  
支票陈票人cheque drawer 
U}2b{  
{ vOr'j@  
Q ,m1mIf  
.~t.B!rVSB  
持票人cheque holder ,4tuWO)"  
Gm2q`ki  
8\/$cP"<^  
Q&A^(z}  
不记名支票cheque to bearer||bearer cheque aBonq]W  
sV`!4 u7%}  
cg]>*lH  
yTb#V"e
R  
记名支票||认人支票cheque to order C=>IJ'G  
)eaEc9o>  

51&K  
:7[20n}w  
到期支票antedated cheque Q'qz(G0  
L6=` x
a,  
KrDG  
H%z9VJ*!0  
未到期支票postdated cheque 2j <Y> Y  
-)LiL
 
r?j2%M\  
nWz7$O  
保付支票certified cheque & K.js  
E6Uiw]3  
m#.N  
A4>
j4\A[M  
未获兑现支票，退票returned cheque g#/"3P 2H  
p.|NZXk%%a  
iVe"iH  
6(0ME$  
横线支票crossed cheque K*[`s'Ip-  
y8arFG  
J':x]_;  
6k-  
普通横线general crossing jC}2>_#m(  
l}M
Vk%[  
O=E?m=FR"  
)~[rb<:)b  
特别横线special crossing &b:SDl6  
D@ 4sq^|2  
?)V?6"fFP  
0hr4}FL8  
空白支票blank cheque > t~2  
`ZhS=ezgr  
.Gq]Mrim9G  
~,O&A B
  
失效支票，过期支票stale cheque xjK@Q1MJ  
gHmy?+)  
KqhE=2,  
VSLi{
=#  
普通支票open cheque PyQ P K,  
3 =-XA2zJ  
p%ZOLoc)Y  
!l5&>1?  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount RoYwZX~  
:-)H tyzf  
/JbO$A  
NPjNkpWm&=  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %&}gt+L(M  
LzGS
N  
Bb9/nsbE  
Or<OmxJ g  
支票换现金||兑现to cash a cheque 9[,+4&wX7  
 O3~7  
dk>qTY+j5  
w g U2q|  
清理票款to clear a cheque ,LftQ1*;  
6O\a\z  
Of.%rpgy  
(t_%8Eu  
保证兑现to certify a cheque -?vII~a9y  
bSgdVP-  
He)
vl.  
*wp>a?sG\  
填写支票数额to fill up a cheque C2(VYw  
D7|qFx;]g  
hywy(b3  
#,B+&SK{  
支票上划线to cross a cheque |!hN!j*)  
v4Mn@e_#c  
zr@HYl  
D&*'|}RZ  
开发支票to make out a cheque ]o2jSD  
JrNqS[c/  
":W$$w<  
@5tGI U;1  
签发支票，开立支票to draw a cheque||to issue a cheque P TMJ.;  
XpIl-o&re  
"(+p1  

T0v{qQ  
透支支票to overdraw a cheque G3${\'<  
[oDu3Qn  
w
itx_r  
RGe2N|  
背书支票to endorse a cheque ' o(7@   
wn/Y5   
RH~I/4e  
.!Q*VTW  
请付票款||清付票款to pay a cheque||to honour a cheque (8Q*NZ  
'LMMo4o3  
nxhn|v  
jUGk=/*]e  
支票退票to dishonour a cheque V(
wANvH  
"Ta"5XW  
~djHtd>  
lQKq{WLFx.  
拒付支票to refuse a cheque LOi/+;>  
\'.|7{Xu  
|3P dlIbO  
7u<C&Z/  
拒付支票to stop payment of a cheque oef]  
S1U>Q~ZPA  
$SfYO!n7Q  
OJT%?P%@{  
提示要求付款to present for payment ;5&=I|xqe  
"@(Sw>*o  
)NmYgd~%  
WwF2Ry^a  
见票即付持票人payable to bearer |31/*J!@z*  
s_ %LU:WC  
71G\b|5  
0 mR^%+~  
支付指定人payable to order Lk2;\D>  
Ctx{rf_~  
0S#T}ITm4Z  
c"
oJcp  
已过期||无效out of date||stale -9;XNp  
kzmw1*J  
SQ-CdpT<  
Dio)orc  
请给出票人R/D||refer to drawer (w1$m8`=  
j^m x,  
{y`n_  
MuF{STE>->  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Xk`'m[  
a[ yyEgm2  
B3Daw/G  
S!8q>d,%L  
文字与数字不一致words and figures differ D_M73s!U  
j2s{rQQ  
&Ivf!Bgm{Z  
Ma^}7D /  
支票 Jvr`9<`  
j7yUya&
 
时间已过account closed z-JYzxL9  
}ws(:I^  
wxE'h~+  
@Px_\w  
更改处应加盖印章alterations require initials $fAZ^   
P ~h0Ul  
46D_K  
!@[@&.  
`{H!V~42  
e]@ B61lc  
时间已过effects not cleared O #5`mo  
+2,E K   
OZ4%6/  
D-Q54"^3  
停止付款payment stopped IHwoG(A~<  
+6s6QeNS8  
JZ)w  
.5!Q(  
支票毁损cheque mutilated C4K"eX,K  
h@@q:I=  
I]Ws
  
^K0oJg.E  
汇款||寄钱to remit||to send money o3Z<tI8-V  
AA5UOg\jI  
R= .UbY  
og`g]Z<I  
寄票供取款||支票支付to send a cheque for payment ld7B{ ?]  
[<.dOe7|  
7T?T0x3>  
'5\?l:z  
寄款人a remitter VEx )  
LfMN 'Cb  
+HEL^  
 @=qWwt4~  
收款人a remittee %Mf3OtPiJW  
V
(M7d>N5G  
&H/3@A3  
>'v{o{k|C  
国外汇票foreign Bill G$t:#2  
GRAPv|u9[  
em
G1Wyl  
dG)}H_  
国内汇票inland Bill wUH:l  
;-VXp80J  
u_.Ig|Va  
QJ,~K&?  
跟单汇票documentary bill +<'>~lDg  
{4r }jH  
__i))2  
},,K6*P  
空头汇票accommodation bill  rQ)I  
R:U!HE8j  
PDb7h  
6t'vzcQs  
原始汇票original bill $u, ~183  
!-tVt D  
^t P|8k  
?GGBDql  
改写||换新票据renewed bill RpzW-  
JPq' C$  
.2SD)<}(9  
h%] D[g  
即期汇票sight bill||bill on demand 'h>CgR^NM1  
;M5]XCPk  
"(yw(/  
a.up&g_$  
…days after date||…days after date…日后付款 \;0UP+  
:U6Q==B$_  
j=Z;M1  
k#x"'yZ  
…months after date||…months after date…月后付款 G3gEL)b*  
h! wd/jR  
Dj{=Y`Tw  
_@O.EksY3r  
见票后…日付款…days after sight||…days sight B1o*phM g  
G],W{<Pe  
4B@Ir)^(*  
!DXK\,;>  
见票后…月付款…months after sight||…months sight *_eY +\j  
4^k+wQU  
gZ6tbp,X  
ZX0!BS  
同组票据set of bills afye$$X  
?:#$btmn?  
BCt>P?,UO  
[q~3$mjQ  
单张汇票sola of exchange||sole of exchange ?'^yw C`  
% {A%SDh  
d>Ky(wS  
+[Q`I*C  
远期汇票usance bill||bill at usance P.kf|,8L  
h 2C9p2.  
j!K{1s[.y  
gCM(h[7A  
长期汇票long bill f&? 8fB8{  
]?s^{  
TeH_DVxj  
.|GnTC q  
短期汇票short bill _nec6=S6(  
A3Y}|7QA  
@Wd1+Yky  
Ee'wsL  
逾期汇票overdue bill 1Wz5I v#Ez  
0|FQIhVuY  
FIpJ>E"n  
z/|tsVK  
宽限日期days of grace V(OD^GU  
e4-7&8N+  
]9~6lx3/  
r_3=+  
电汇telegraphic transfer （T.T） @WP%kX.?  
Hf9F:yH  
z}2  
B) s%B'  
邮汇postal order||postal note （Am.）||post office order||money order b#:!b  
8:jakOeT  
Zmy:Etqi  
X,`e1nsR  
本票promissory note （P/N） lfte  
0-8'.C1v  
rG{,8*  
Q&e*[l2M6  
押汇负责书||押汇保证书letter of hypothecation nh>lDfJV<  
3|0OW Jk  
JvM:xy9  
 n w  
副保||抵押品||付属担保物collateral security mxl"Y&l 2<  
h F *c  
JmbWE
X|  
y-)5d  
担保书trust receipt||letter of indemnity gU@BEn}  
?xtP\~  
AmBLZ<f;  
W4:#=.m  
承兑||认付acceptance =B"^#n ;  
]/odp/jm  
Il$Jj-)  
_y
c&'Wq  
单张承兑general acceptance nf

S.0\z  
SHN'$f0Mb  
"SU O2-Gj  
 Kl w9  
有条件承兑qualified acceptance  +D|E8sz8  
pSS8 %r%S'  
L+NrU+:=C  
LRv[,]b  
附条件认付conditional acceptance S&F  
'<&rMn  
,\D*=5  
Vnnl~|Xx  
部分认付partial acceptance   ~A-D>.ZH