[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。   B10p7+NBF  
会计报表statement of account TdKl`"Iy  
R1Pnj
 
sx]?^KR:  
~7 `x9MUc  
往来帐目account current kl
f<=V  
Z}NAH`V`:+  
c4-&I"z  
!5B9:p~-  
现在往来帐||存款额current accout yQi|^X~?$  
i[\[xfk  
keJec`q=X  
^7"%eWT`  
销货帐account sales t*qA.xc6  
SAH\'v0  
]#BXaBVMY  
NWAF4i
&$  
共同计算帐项joint account EPa3Yb?BGb  
c<D
Yk f  
9d{W/t?NH  
+XpRkX&-  
未决帐项outstanding account l4/TJ%`MG  
_O!D*=I  
h[Iu_#HMa  
Hzj*X}X#K  
贷方帐项credit account||creditor account O"#`i{^?2  
.\d0lJSr  
19N:9;Ixz  
~zm/n,Epb  
借方帐项debit account||debtor account 25ayYO%PTc  
)K?GAj]Pq  
i;xg[e8.  
z=K5~nU  
应付帐||应付未付帐account payable *z+\yfOO"  
@wFm])}0  
6sZRR{'  
&U=f, 9H  
应收帐||应收未收帐account receivable +%<Jr<~W  
9{TOFjsF  
1|nB\ xgu  
GDcV1$NA  
新交易||新帐new account ky~x4_y5  
@[FFYVru  
7S1!|*/ I  
U3V<ITZI8t  
未决帐||老帐old account TdE_\gEo/R  
p|FX_4RjX  
k9
n  
:5*<QJuI#A  
现金帐cash account ]rNfr -  
RdDcMZ  
.lFSFJ??  
p!a%*LfND  
流水帐running account )/ZSb1!  
@\h(s#sn  
~Afs  
r{TNPa6!  
暂记帐||未定帐suspense account os.x|R]_  
 \1MDCP9:  
:R Q[(zD]  
7_3O]e[8  
过期帐||延滞帐overdue account||pastdue account  vXvV5Oq  
\'EWur"  
\k,bz0  
:$tW9*\KY  
杂项帐户sundry account p)jxqg
 
C
49 G&  
E+)Go-rS(  
[>:gwl _\  
详细帐单||明细表detail account L[bGO|O  
c[y8"M5  
%OtW\T=u  
{ &'TA  
呆帐bad account L%0lX$2&\  
/t
rc&V  
PGKXzp'  

ry\']\k  
会计项目title of account .'a|St  
{_~G+rqY  
YXtGuO\q  
aOHCr>po,  
会计薄||帐薄account-book H_j<%VW  
%_[-[t3  
vf=  
V~_nyjrJM  
营业报告书||损益计算表account of budiness||business report 3XnXQ/({  
KR}0( ,Y  
`Z/IW  
(*RybKoaA  
借贷细帐||交验帐account rendered *X\c $=*  

l0&8vhw8k  
c7F&~RLC  
c6HU'%v  
明细帐account stated (<l2 ^H  
<J)A_Kx[57  
kOCxIJ!Xp=  
wuzz%9;@B  
与…银行开立一户头to open an account with JB+pFBeY  
kpH;D= ;  
W~%~^2g ;k  
xu=B  
与…银行建立交易to keep account with +V@=G &Ou0  
E(tBN]W.  
vb- 
.^l  
h)rf6*hw  
继续记帐to keep account Nd_@J&  
J,O@T)S@  
V,+[XB  
hU 7fZl%yl  
与…有交易to have an account with Zir`IQ$  
<L~xR5  
XijLS7Aw|  
EaD@clJS  
作成会计帐||有往来帐项to make out an account with (U_Q7hja?  
YfwJBzD  
+q/h:q.TV  
QYgN39gp  
清算||清理债务to make up an account _vdxxhJ=P3  
Pm^N0L9?q  
!Blk=L+p  
igrog  
清洁帐目||与…停止交易to close ones account with HF: T]n,  
el?V2v[  
;_/q>DR>,3  
q|X4[E|{Q  
结帐to close an account yCIgxPv|7  
c@- K  
7V{"!V5  
51 0XDl~b  
清理未付款to ask an account||to demand an account g/,Bx!'8p  
\( <{)GpBi  
9r nk\`E  
k qW<e [  
结清差额to balance the account with V;-.38py  
g>xUS_d>  
q#&#*6 )B  
.crM!{<Y  
清算to settle an account||to liquidate an account||to square an account : W^\ mH
 
1MI7l)D?  
e=l5j"gq  
0?us]lx  
审查帐目||监查帐目to audit an account ^D;D8A.  
p=+*g.,O  
:6$4K"^1  
rz}l<t~H  
检查帐目to examine an account $Oe58  
$xtE+EV.p  
{!1n5a3" 1  
Q 95
 
转入A的帐户to charge the amount to As account -;)SER3Wq4  
]cqZ!4?_  
V$<G)dwUG5  
zQ5jx5B":  
以计帐方式付款to pay on account @B'8SLoP  
:aq>  
6L2*gO:r?  
L%K_.!d^  
代理某人||为某人on ones account||on account of one 3y=<w|4F  
4@]xn  
c =N]! ,MO  
'<D`:srV  
为自己计算||独立帐目on ones own account nqxq@.L2  
)~.&bEm\  
sIRrEea  
v^],loi<V  
由某人收益并负风险on ones account and risk||for ones account and risk G#n^@kc*,  
+%#MrNM'  
R_Gq8t$  
8<-oJs_o+  
由某人负担for ones account||for account of one :uwRuPI  
ah/6;,T  
" 26B4*  
;Co[y=Z  
按某人指示||列入某人帐户by order and for account of one [ lzy &To  
]EM)_:tRf  
H@2v<e@  
!UBDx$]^  
列入5月份帐目for May account ,-7/]h,l  
k~jKJb-_  
B!r48<p  
< k+fKl  
编入某中帐项下to pass to the account of||to place to the account of 2rj/wakd  
3KG)6)1*  
hdf8U  
*)NR$9lGv  
寄出清算书to send in an account||to send in render an account g;-+7ViIr  
EK8
E  
2u~c/JryN  
|.8d,!5w}  
支票薄cheque book GIC"-l1\  
?BDlB0jxzi  
d
7gH3 l  
A)RI:?+  
支票陈票人cheque drawer /+4^.Q*  
L f; ta  
@7Rt4} g  
%89"A'g  
持票人cheque holder Zc4(tf9  
7TV>6i+7  
tIxhSI^  
*CH!<VB/  
不记名支票cheque to bearer||bearer cheque 4aalhy<j  
)l!J$X+R  
hB P$9GR  
. QQ?w  
记名支票||认人支票cheque to order =M1a0i|d  
u+mjguIv  
8Fd1; G6  
&h7smZO5
j  
到期支票antedated cheque _Sly7_  
ReI=4Jq11  
3yHb!}F  
0NCOz(L/  
未到期支票postdated cheque V6@*\+:3)  
LsJs Q h  
p|h.@do4  
u#41osUVW>  
保付支票certified cheque M.xhVgFf)  
J.bFv/R  
Q? <-`7  
)g9)IF  
未获兑现支票，退票returned cheque u8-a-k5<  
i
o9y;S"+  
DA+A >5/  
'A@q
g^e:`  
横线支票crossed cheque A~6%,q@^jh  
,zAK3d&h
j  
KjFZ  
lfxuc7Rdla  
普通横线general crossing ( oQ'4,
F  
K/f>f;c  
?(5o@Xq  
gt =j5  
特别横线special crossing r/mA2  
<X:Ud&\  
o,?!"*EP  
Y%78>-2L  
空白支票blank cheque B;xZ%M]  
0V<Aub[${  
tt+>8rxF:;  
42b.7E  
失效支票，过期支票stale cheque "bD+/\ z  
=dgo!k  
cJxW;WI!,  
OD  
普通支票open cheque 9U#\nXM  
WW//heJe-  
\p5|}<Sr)  
Pv< QjY  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B3y?.  
XMt u"K  
Wc~3^;
U  
siZr@g!L  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;M}i
tM  
c:=7lI   
P7's8K
OoS  
-h>Z,-DE6  
支票换现金||兑现to cash a cheque tlDYk  
Of- C  
c*N50%=4  
@)o0GHNP  
清理票款to clear a cheque 8{R&EijC  
S4L-/<s[*  
WHp97S'd  
L<bYRGz  
保证兑现to certify a cheque i~9?:plS  
Ba/RO36&c  
9GO}&7   
6tOCZ 'f  
填写支票数额to fill up a cheque ~V @;(_T  
hdo&\Q2D8  
~ct2`M$TL(  
I D)^vwn  
支票上划线to cross a cheque `-4'/~G  
T3 6x=LX  
]53O}sH>  
wAw42{M  
开发支票to make out a cheque ):3MYSqX  
VLiIO"u;  
G;/Q>V  
Ffnk1/Zy  
签发支票，开立支票to draw a cheque||to issue a cheque ar Q)%W  
B1E$v(P3M  
cC' ~  
Vr 8:nP:  
透支支票to overdraw a cheque d]8_l1O  
b 8>q;  
VKy5=2&  
ZI,j?i6\  
背书支票to endorse a cheque ,I ZqLA  
0x\2#i  
0mTEim  
$`pd|K`  
请付票款||清付票款to pay a cheque||to honour a cheque Dv@PAnk3C  
lK*jhW?3:  
O16r!6=-n  
hd5$yU5JQ  
支票退票to dishonour a cheque Jn=42Q:>  
!n eo\  
b4C
F`BG  
FY8!g'.Oe  
拒付支票to refuse a cheque X'f)7RbT  
J@QdieW6  
J_PH7Z*=,  
%%&e"&7HE  
拒付支票to stop payment of a cheque s O=4IBE  
za T_d/?J  
&iNS?1a%f=  
m<{"}4'  
提示要求付款to present for payment l xe`u}[  
LKx`v90p  
xI?0N<'.*q  
MWs~#ReZ  
见票即付持票人payable to bearer `a >?UUT4  
/g@^H/DO  
}#6xFTH  
v5T`K=qC  
支付指定人payable to order d`Oe_<  
!MoOKW  
[(ygisqt  
o\4CoeG  
已过期||无效out of date||stale -w]/7cH  
@r<b :?u  
F+ukAT  
n(>C'<otj  
请给出票人R/D||refer to drawer p x#suy  
(rcMA>2=  
RBE7485  
>F[GVmC  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2JZdw  
u]M\3V.  
59<hV?  
b9uBdo@o  
文字与数字不一致words and figures differ \GL*0NJ  
^H3m\!h  
J \=a gQ  
jXp. qK\"  
支票 Nqcp1J"  
l^W uS|G[  
时间已过account closed E(4w5=8TI  
b7Oj<!Wo`  
m5*[t7@%  
SkHYXe"]  
更改处应加盖印章alterations require initials : @6mFTV  
&94W-zh  
\uM? S  
n@ [  
){P^P!s$  
m#\[m<F  
时间已过effects not cleared
g jxS  
yMxT
fR  
{eQWO
.C{  
+sf .PSz$  
停止付款payment stopped eT[&L @l]b  
4h8*mMghs  
wL3,g2-L  
&= eYr{  
支票毁损cheque mutilated dv!r.  
S6sq#kcH  
o
pp!0:jS*  
E\M-k\cSj  
汇款||寄钱to remit||to send money cWa)#:JOV  
PeTA$Yl  
Qxa{ UQh}9  
HBiBv-=,  
寄票供取款||支票支付to send a cheque for payment aG{$I
c  
=&vFVIhWcf  
ss iokLE  
`1+F, &e  
寄款人a remitter I ~$1Lu`~  
6F|j(LB  
LFf`K)q  
Ig \#f
  
收款人a remittee wCCV2tk  
lV6dm=k  
0*F}o)n/m  
7L3ik;>  
国外汇票foreign Bill )9L/sKz  
lzhqcL"  
`u XQ z7
 
%J~WC$=Qv  
国内汇票inland Bill pqR\>d0  
%d;ezY'2  
<1"+,}'x  
)uheV,ZnY  
跟单汇票documentary bill cWLqU  
,}SCa'PB  
f_=~H<j!  
$`J_:H%  
空头汇票accommodation bill 09h.1/  
)rtomp:X  
Vba.uKNjk  
"r'ozf2\  
原始汇票original bill !3qVB  
yj_4gxJ\  
t TanW2C  
.iwZ*b{  
改写||换新票据renewed bill ,"2TArC'z  
q(IQa@$SR  
I)SG wt-  
@It>*B yB.  
即期汇票sight bill||bill on demand oBQm05x"  
>BVoHt~;  
+.yT/y"  
vbG]mMJ  
…days after date||…days after date…日后付款 "TOa=Tt{,  
d+fSoSjX8  
9KuD(EJS  
Zjh 2{ :  
…months after date||…months after date…月后付款 v|';!p|  
m#7*:i&@Y  
ec3<%+0f  
s^8u&y)3  
见票后…日付款…days after sight||…days sight R[B? C;+(O  
[g|Y7.j8  
<wd]D@l7r  
3'`dFY,  
见票后…月付款…months after sight||…months sight 9 ;i\g=  
|CFRJN-J"  
~Nc Q1.  
}T_Te?<&  
同组票据set of bills F>hZ{  
q(M:QWA q  
e^1uVN  
k@mVxnC  
单张汇票sola of exchange||sole of exchange w n|]{Ww35  
@OpNHQat9  
V ~{fB~  
@R|'X  
远期汇票usance bill||bill at usance 0%`4px4J  
"t k-w{>  
/iaf ^ >  
<If35Z)~  
长期汇票long bill @~td`Z?1y  
),}AI/j;zY  
hsRvr`#m|  
-V.d?A4"  
短期汇票short bill $.%rAa_H  
Dh4 6o|P  
dEa<g99[?  
pKG<Nvgz&  
逾期汇票overdue bill ;E^K.6  
X;F8_+Np  
5&Ts7&
.  
~Ou1WnmO  
宽限日期days of grace Q n)d2-<  
(rtY!<|p  
k44Q):ncY7  
I{'f|+1  
电汇telegraphic transfer （T.T） xgu `Q`~  
KL,/2(  
NE2pL@sk  
G"5D< ]  
邮汇postal order||postal note （Am.）||post office order||money order B5%n(,Lx  
!%(h2]MQ  
VSX@e|Nj  
SMr13%KN/  
本票promissory note （P/N） Jb_1LZ)]  
ZzGahtx)Y  
+avMX&%  
9# 4Y1LS)  
押汇负责书||押汇保证书letter of hypothecation ji1HV1S  
pO  Iq%0]  
CbBSFKM  
e!-,PU9+  
副保||抵押品||付属担保物collateral security YV% 5y1i  
^>x|z.
 
Rgy-OA  
xiF7}]d+  
担保书trust receipt||letter of indemnity ( lm&*tKm  
$q?$]k|M`  
o Pci66  
RrZM&lXY  
承兑||认付acceptance u9woEe?  
85:NFa@J  
\`<cH#  
WO5O?jo'  
单张承兑general acceptance 4BYE1 fUzd  
}T^cEfX  
]Y>h3T~  
mMx;yZ  
有条件承兑qualified acceptance 8M
*PML4r  
7M_U2cd|TD  
gJiK+&8I  
r~-.nb"P  
附条件认付conditional acceptance v4 4}%$  
WW2 Ob*  
mP
38T{  
AE`We $!  
部分认付partial acceptance   j:T/iH!YF