[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。   5PZ!ZO&  
会计报表statement of account <$s sU{5  
UH6 7<_m
K  
&*"*b\  
wdP(MkaV  
往来帐目account current %m dtVQ@  
\8$~ i  
G\F>*  
;AJQ2  
现在往来帐||存款额current accout vVSDPlN;  
m-azd~r[  
UJh;Hp:  
V'{\g|)  
销货帐account sales ^wWbW&<Tg  
Q;VuoHj!  
d2Q*1Q@u  
4j=K3m  
共同计算帐项joint account P~{8L.w!>W  
DFWO5Y_  
TMMJ5\t2  
_rB,N#{2R=  
未决帐项outstanding account p&RC#wYu  
,.0b E 9\o  
=MQ/z#:-P  
8 5ET$YV  
贷方帐项credit account||creditor account BZ:tVfg.  
l90"1I A  
s.bo;lk  
Y&yfm/Ru  
借方帐项debit account||debtor account $O*@Jg=  
ko[w#j  
gep#o$P  
$4xSI"+M%  
应付帐||应付未付帐account payable Bz_'>6w  
\t=0rFV)t  
uEJ8Lmi
 
G*+^b'7  
应收帐||应收未收帐account receivable gm)Uyr$  
SC~k4&xy  
?< b{  
@T\n@M]  
新交易||新帐new account ?nW>'z  
%\<b{x# G  
u|t l@_  
=XR6rR8  
未决帐||老帐old account p}JOiiHa  
Kb(11$U  
_|GbU1Hz  
BJUj#s0$  
现金帐cash account %a~/q0o>  
<r:AJ;  
{V6pC  
To>,8E+GAb  
流水帐running account ;9k>;g3m  
b`-|7<s  
+v;z^+  
qMJJ Bl  
暂记帐||未定帐suspense account #_35bg4h{  
d :';s~  
'M>m$cCMZ  
O<cP1TF  
过期帐||延滞帐overdue account||pastdue account '3672wF/  
uTR
^K=Ve  
)k,n}  
VdK%m`;2  
杂项帐户sundry account WSHPhhM  
k B> F(^  
y,nmPX?]n  
4=tR_s
 
详细帐单||明细表detail account [oTe8^@[  
Vbl-Ff  
(*$b
TI/~  
Y}c/wF7o  
呆帐bad account _h!.gZB3  
Kb?{^\FiU  
kCT f>sJe  
B}d&tH2^s  
会计项目title of account en< $.aY  
0MHiW=  
tz@MZs09  
hN'])[+V  
会计薄||帐薄account-book 0ae8Xm3J@R  
|EE1S{!24m  
Q|AZv>'!  
[7v|bd  
营业报告书||损益计算表account of budiness||business report 1/Ts .\K3  
yU v YV-7  
>Wr%usNxc  
:k/Xt$`  
借贷细帐||交验帐account rendered #Lhv=0op  
-x//@8"   
6CBk=)qH  
"Q.*  
明细帐account stated
^AP8T8v  
lxhb)]c ^>  
p u(mHB  
@V*dF|# /  
与…银行开立一户头to open an account with jfuHZ^YA  
~skp}g]  
6TW7E}a.  
hk~/W}sI  
与…银行建立交易to keep account with =5+*TL`  
[r/zB F-.  
5BhR4+1J  
fM;,9  
继续记帐to keep account F_ F"3'[  
>pU9}2fpT  
P3_.U8g$r  
;Q;j@yx  
与…有交易to have an account with CZ5\Et6r  
(&:gD4.  
'h*jL@%TT  
L^+rsxR  
作成会计帐||有往来帐项to make out an account with  P=94  
.;?!I_`  
bHw Ed%f  
_VrY7Mz:r  
清算||清理债务to make up an account ZL!u$)(V  
ukWn@q*  
z:,PwLU  
W7>2&$
  
清洁帐目||与…停止交易to close ones account with u7!9H<{>P  
@tH9$J*Y<  
L)sgW(@2  
 THYw_]K  
结帐to close an account o<`hj&s  
"7B}hZ^)W  
`R[Hxi  
hS]w A"\87  
清理未付款to ask an account||to demand an account ?E([Nc0T  
>@YefN
X6  
I~GF%$-G  
`%C-7D'?  
结清差额to balance the account with JWn26,  
:?t~|7O:  
HK@ij,px  
[^5\Ww  
清算to settle an account||to liquidate an account||to square an account m@4Dz|  
<)VgGjZ-H  
{7NGfzwp;6  
0t <nH%N}^  
审查帐目||监查帐目to audit an account jj5S+ >4  
d!,t_jM0  
ZaFt4#  
%M(RV_R+6  
检查帐目to examine an account TQa}Ps  
I.<c{4K5  
-=ZL(r 1  
m#7(<#  
转入A的帐户to charge the amount to As account [{x}# oRSE  
/(N/DMl[  
Wlj&
_~  
;5[KZ8j6Y  
以计帐方式付款to pay on account Jz@~$L  
~4~`bT9  
]?Ef0?44  
3N7H7(IR  
代理某人||为某人on ones account||on account of one +
EET o):  
EYAaK^ &  
%Sr+D{B  
V`V\/sgj  
为自己计算||独立帐目on ones own account Z~5) )5Ye;  
hx;f/EPx  
)#=J<OpG  
Zi!Ta"}8  
由某人收益并负风险on ones account and risk||for ones account and risk Gz[yD ~6a  
o96C^y{~S  
.Ea
o|;  
25^?|9o7  
由某人负担for ones account||for account of one }r:
o8+4  
sibYJKOy  
w0pMH p'Y  
4= zs&  
按某人指示||列入某人帐户by order and for account of one [|}I S@  
\;LDE`Q_x  
k+3qX'fd  
WjV15\,  
列入5月份帐目for May account 1yy?1&88S  
{$*N1$(%  
uV/5f#)  
x(_[D08/TT  
编入某中帐项下to pass to the account of||to place to the account of jlEz]@ i  
2-&EkF4p'  
# (8|9  
(\V i_  
寄出清算书to send in an account||to send in render an account bOS)vt*V  
sDY~jP[Oa  
Cy/&KWLenf  
8[^'PIz  
支票薄cheque book i!wU8@  
E-e(K8R  
#YUaM< O  
%u -x9  
支票陈票人cheque drawer G#M)5'Q]U  
f8 d 3ZK  
3 a/n/_D  
~Bd=]a$mj  
持票人cheque holder H}@:Br
i  
*{o7G a  
e~'`x38  
!3v&+Jrf6  
不记名支票cheque to bearer||bearer cheque FMfpjuHk  
2
Xb, i  
XR5KJl  
2_o#Gx
'  
记名支票||认人支票cheque to order cs9^&N:w[  
'`];=QY9pg  
I<SgKva;c  
yU$MB,1  
到期支票antedated cheque .8hI ad  
lWbu`y  
wBPo{  
$Y$9]G":  
未到期支票postdated cheque 1v o)]ff  
p7h#.m~
Qu  
xo:kT)  
>4 OXG7.&f  
保付支票certified cheque L74Mz]v  
}Q 7y tE  
hbjAxioA  
|s|}u`(@9  
未获兑现支票，退票returned cheque X1L@ G  
2wf&jGHs  
kc,"w\ ai  
~j0rORy]  
横线支票crossed cheque v gN!9  
/ )0hsQs  
. ,7bGY 1$  
>}5?`.K~Q*  
普通横线general crossing gk]QR.  
J~YT~D2L  
DwD$T%kF  
Bd>~F7VWs  
特别横线special crossing yD WIflP0;  
n*4`Tduu^  
\P\Z<z7jy  
i`,FXF)  
空白支票blank cheque ?Ua,ba*  
Cj5mM[:s  

f60w%  
K^-1M?  
失效支票，过期支票stale cheque 5dBftTv?  
GW2\YU^{  
18g_v"6o  
$ /VQsb  
普通支票open cheque 6iC>CY3CG  
}r}*=;Ea  
J3$>~?^1  
|rmelQ-  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount xn8KOwX%  
A_9WSXR  
3? {AGJ1  
-(VJ,)8t2  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .Po"qoGy  
0^;2  
:=QX^*  
%E?Srs}j  
支票换现金||兑现to cash a cheque J0G@]H  
TS<d?:  
j0 =6B  
y@P%t9l  
清理票款to clear a cheque Hxu5Dx5![  
.
hTqZvDa  
MDMd$]CW  
dBWny&  
保证兑现to certify a cheque Z
9{~t  
[g}Cve#i  
'o$j~Mr  
b|#=kPVgL}  
填写支票数额to fill up a cheque _k84#E0  
!\4x{W
a]  
m_NX[>&Y3  
/qpSmRL  
支票上划线to cross a cheque l.YE@EL  
w$
2q00R>  
^BsT>VSH6  
}$6L]   
开发支票to make out a cheque ;p`1Y<d-O  
m*0YMS>Y |  
(f/(q-7VWt  
obb%@S`  
签发支票，开立支票to draw a cheque||to issue a cheque V&mk
S  
)ycI.[C  
Xr*I`BJ  
MBLZ:A| C  
透支支票to overdraw a cheque uU d"l,V  
8
NN+Z<  
Xfiwblg  
)>a~%~:  
背书支票to endorse a cheque 2a d|v]  
0B6!$) *-i  
CTMC78=9}  
.#EU@Hc
  
请付票款||清付票款to pay a cheque||to honour a cheque SX4*804a_  
"ubp`7%67  
1;B~n5C.   
A U~DbU0O  
支票退票to dishonour a cheque wMa8HeBE\  
|r9<aVlK  
84ij4ZYe  
%9-^,og  
拒付支票to refuse a cheque hgU;7R,?ir  
qHt/,w='Q  
a~}q]o?j  
3(YvqPp&  
拒付支票to stop payment of a cheque hBgE%#`s  
>?g@Nt8  
@]uqC~a^  
R%r bysP  
提示要求付款to present for payment Q%e<0t7  
tE*BZXBlm  
mhbczVw  
*-VRkS-G  
见票即付持票人payable to bearer N8A)lYT]_u  
`46~j  
y)kxR  
6w.E Sm  
支付指定人payable to order M/S~"iD  
/wDf,Hduz  
/=2aD5r  
--h\tj\U  
已过期||无效out of date||stale Yf0 
KG  
)O'LE&kQ|  
z/t|'8f  
O9ex=m `L  
请给出票人R/D||refer to drawer qS?o22  
xGs}hVlZiC  
:a wt7lqv  
~yv7[`+Tgg  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]545:)Q1  
0X)vr~`  
d/_D|ivZ=  
b6k`R4S3  
文字与数字不一致words and figures differ Dka,v  
c4z&HQd  
\Vc[/Qp7Bb  
=\ Q<TY  
支票 *_D/_Rp7  
pBtO1x6x/  
时间已过account closed <rC%$tr  
4`O[U#?  
#XQ/y}(  
AVT% AS  
更改处应加盖印章alterations require initials 2A_1E\  
<Gpji5f2  
~ l}f@@u  
*p/,Z2f  
gP_N|LuF"  
M0 z%<_<}  
时间已过effects not cleared }`=7%b`-?  
ZRMim6a4X  
xG!~TQ  
v[L+PD U  
停止付款payment stopped HT<p=o'$Z  
3.W[]zH/u  
}s,NM%oI  
(%_X{R'  
支票毁损cheque mutilated 1$ Hou   
<]Td7-n  
rLTBBvV  
?G`m;S  
汇款||寄钱to remit||to send money Q/o,2R  
Pe`mZCd^  
m6R/,  
n)yDep]$G  
寄票供取款||支票支付to send a cheque for payment $J1`.Q>)4  
HK)m^!=  
?:r?K|Ku  
aRTy=~  
寄款人a remitter !Z_+H<fi+I  
b1Vr>:sK47  
?]><#[?'L  
 IuY9Q8  
收款人a remittee bM?gAY]mB8  
r<!hEWO>v  
T"xJY#)}  
wra0bS)4  
国外汇票foreign Bill (d4btcg
 

B*tYp  
@i#JlZM_  
`r$7Cc$C  
国内汇票inland Bill UZ<K'H,q  
]bds~OY5 U  
88HqP!m%P:  
AM+5_'S,  
跟单汇票documentary bill m%0-3 c(  
@gN"Q\;F  
^E^`"  
oC`F1!SfOO  
空头汇票accommodation bill Vn5T J
w  
+b 6R   
0AHQ(+Ap  
N sdpE?V  
原始汇票original bill xn*$Ty+  
K]|UdNo  
"t^v;?4  
<0d2{RQ;  
改写||换新票据renewed bill exq5Zc%  
& tH?m;V  
PC9,;T&7_  
QIiy\E%  
即期汇票sight bill||bill on demand I|rb"bG  
I)mB]j  
MtkU]XKGT  
X['9;1Xr  
…days after date||…days after date…日后付款 SfS3}Tn[  
o2 ng  
ZWkRoJXNi  
mB-,\{)  
…months after date||…months after date…月后付款 Mj;V.Y  
rZ?:$],U!  
^+x?@ $rq  
u"h/ERCa  
见票后…日付款…days after sight||…days sight 2.3_FXSt  
%:aXEjm@  
X+!+&RAN*  
s|p I`  
见票后…月付款…months after sight||…months sight vH+g*A0S<  
m(8Tup|  
1Ms]\<^j  
Jk*cuf`rq  
同组票据set of bills 5{'hsC  
6qT@M0)i  
B@F@,?K4%  
o-6d$c}{f  
单张汇票sola of exchange||sole of exchange ZA="Dac  
zamMlmls^  
uG\~Hxqw7O  
D|q~n)TW5  
远期汇票usance bill||bill at usance C  @ XS  
AYnPxi W|  
JY  
CY o m  
长期汇票long bill HAn{^8"@  
f=^xU P  
E7$&:xqx  
mGE!,!s}  
短期汇票short bill -,")GA+[7  
F CYGXtc  
2u$-(JfoS  
W{;Qi&^ca  
逾期汇票overdue bill cUq]PC$|  
=\6)B{#T  
e \Qys<2r  
!R8%C!=a  
宽限日期days of grace _r-LX"  
v_XN).f;  
m]jA(  
[|:{qQyD  
电汇telegraphic transfer （T.T） ZxvH1q
x8  
7i($/mNl  
"L2*RX.R  
aMI;;iL^  
邮汇postal order||postal note （Am.）||post office order||money order ox&5}&\  
'OnfU{Ai  
vgeqH[:  
^BF}wQb:j  
本票promissory note （P/N） 4K^cj2X  
7wj2-BWa  
Ql{#dcR x  
SrKitSG  
押汇负责书||押汇保证书letter of hypothecation dBI-y6R  
ob>)F^.iS  
m% L!eR  
&m3-][!n  
副保||抵押品||付属担保物collateral security 2
}&ERW  
KSs1EmB  
]0D-g2!|A  
}{F)Ren  
担保书trust receipt||letter of indemnity R%.`h  
hw
GK),?"+  
ZuGSRGX'  
qy|bOl  
承兑||认付acceptance
F>\,`wP  
CmB_g?K  
"=a3"/u  
N|i>|2EB  
单张承兑general acceptance 2 `AdNt,  
o(ow{S@=4  
/<-PW9X?  
wm@j(h4  
有条件承兑qualified acceptance jzf
~n~  
[#GBn0BG)  
-f|/#1  
$^Xxn.B9  
附条件认付conditional acceptance =>'8<"M5z  
[R4#bl  
!`_f  
\oPe"k=  
部分认付partial acceptance   Q+1ot,R