[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。   +YFAZv7`  
会计报表statement of account ={k_ (8]  
O,_k.EH  
ObzFh?W  
5\jzIB_?  
往来帐目account current `D,mZj/b  
t4H*&U  
']__V[  
h2_A'  
现在往来帐||存款额current accout |e+r|i]  
ZP(T=Q  
&VdKL2  
mJYG k_ua  
销货帐account sales o ?`LZd:{  
(/^dyG|X'  
VTl\'>(Cl  
6-t:eo9  
共同计算帐项joint account 
3jzmiS]  
)TtYm3,  
Kj/{V  
sz@Y$<o  
未决帐项outstanding account dml,|k=  
dhCrcYn  
wN2D{J
j  
LKsK!
X  
贷方帐项credit account||creditor account DWXHx  
`7$Sga6M  
|Ca %dg9$@  
s)-O{5;U  
借方帐项debit account||debtor account :\cid]y3  
1F]jy  
N;|:Ks#!  
gaC[%M  
应付帐||应付未付帐account payable j|DjO?._'  
Rz:1(^oA  
XQI!G_\+C  
EHF dQ0gIa  
应收帐||应收未收帐account receivable 4sM9~zC5  
&j!q9F  
r3m mi5   
I2^@>/p8\(  
新交易||新帐new account xDO1gnH%  
+&*Ybbhb  
Sh;Z\nj  
Mq Q'Kjo  
未决帐||老帐old account ^EZ?wdL  
v:zKn[;o  
iNG =x  
|,lw$k93  
现金帐cash account C)(/NGf  
,wB)hp  
9FcH\2J  
)F3>  
流水帐running account W;^6=(&xn  
B "3uuk8  
>)8<d3m  
"YoFUfaNg  
暂记帐||未定帐suspense account LLU]KZhtY|  
H|I.h{:  
HzZ.q2Zz%  
fIii  
过期帐||延滞帐overdue account||pastdue account @s8wYcW  
yo]8QO]97  
%h4|$  
L',7@W  
杂项帐户sundry account 5.U4P<qS  
m.&"D> \t  
CJf4b:SY@  
"VI2--%v3  
详细帐单||明细表detail account 7z9[\]tt  
@tVl8]y  
}c,:uN  
M|IgG:a;T  
呆帐bad account _64<[2  
9HG"}CGZP  
ZL+46fj  
3fq'<5 ^  
会计项目title of account K/|qn)  
:~LOw}N!aQ  
B/gI~e0  
wt1Y&D  
会计薄||帐薄account-book ,'a[1RN  
>e^8fpgSo  
?a{>QyL  
6bd{3@   
营业报告书||损益计算表account of budiness||business report I!Uj~jV  
P.'$L\  
@X]JMicJ  
F0tx.]uS  
借贷细帐||交验帐account rendered Q'c[yu  
I IUTo  
|6T"T P  
tW=oAy  
明细帐account stated 8c'5P  
TF-a1z  
1pZ[rM'}  
j38>5DM6L  
与…银行开立一户头to open an account with gM_MK8py  
=:(<lKf,<F  
#(1R:z\:  
[WBU_  
与…银行建立交易to keep account with U~_G *0  
Vh8RVFi;c  
x_ OZdI  
g#r,u5<*?  
继续记帐to keep account 0s%]%2ON  
O+PRP"$g"  
A1
/[3Bz  
jOU1F 1  
与…有交易to have an account with $##
LSTA  

uV\~2#o$_  
LhQidvCNJ  
!= u S  
作成会计帐||有往来帐项to make out an account with LT6VZ, S  
#r;uM+   
Qvm[2mb  
p^U#1c  
清算||清理债务to make up an account RxXiSc`^z  
7U`8W\-  
%lqrq<Xn  
BTa#}LBZ+  
清洁帐目||与…停止交易to close ones account with -A)/CFIZ  
4<y|SI!  
&d i=alvv1  
WkSv@Y,  
结帐to close an account [K#pU:lTH  
4 ky/a1y-  
~[`*)(4E  
5gH'CzU?  
清理未付款to ask an account||to demand an account (q g~l@rf  
5gbD|^ij  
q a}=p  
7,,#f&jP  
结清差额to balance the account with ZY-mUg  
<hzuPi@  
.R{
+Pz D  
p5 )+ R/  
清算to settle an account||to liquidate an account||to square an account A
^@,Ha  
>&l{_b\k  
avEsX
_.
 
mBWhC<kKs  
审查帐目||监查帐目to audit an account d{~Qd|<rr  
H
'wh0K(  
AW
/)R"+  
brClYpp,h  
检查帐目to examine an account 'QxPQcU  
=*Y=u6?  
-KU@0G  
4!0nM|~  
转入A的帐户to charge the amount to As account o>oZh1/\T,  
@ )m9#F  
8,YxCm ie  
DY!mq91  
以计帐方式付款to pay on account Ll'!aar,  
62{[)jt{  
W!4xE  
b%M|R%)]  
代理某人||为某人on ones account||on account of one I<L<xwh1(E  
eKek~U&  
~7"6Y]  
<nE|Y@S  
为自己计算||独立帐目on ones own account C!J6"j  
D
d$CN& Ca  
9Qhk~^ngg  
70{fl 4J5  
由某人收益并负风险on ones account and risk||for ones account and risk
i"U<=~  
DU.[Sp  
E!v^j=h$u  
8I|2yvh P  
由某人负担for ones account||for account of one :z}  
wO3K2I]>0  
z]F4Z'(e.  
B#9T6|2  
按某人指示||列入某人帐户by order and for account of one LTt|"D  
rCFTch"  
1@Zjv>jy[  
h.W;Dmf6]  
列入5月份帐目for May account JV#)?/a$z  
g)Byd\DS  
#815h,nP+  
Z 7M%}V%  
编入某中帐项下to pass to the account of||to place to the account of Oy! j`  
hA81(JWG  
H.ZmLB  
6!}tmdzR  
寄出清算书to send in an account||to send in render an account  }Rc8\,  
*0,?QS-a  
buhn~ c  
LF~=,S  
支票薄cheque book {m/\AG)1 I  
_ .%\czO  
aQEMCWxZ  
*L9s7RR  
支票陈票人cheque drawer 5M{DJ/q  
Pe !eID8  

@:~O  
<4W"ne28  
持票人cheque holder Gd~Xvw,u  
[z:bnS~yiD  
Odr@9MJ  
y/m^G=Q6g#  
不记名支票cheque to bearer||bearer cheque #(53YoV_8  
I,r 3.2u  
{q1&4U~'>O  
"b!QE2bRO  
记名支票||认人支票cheque to order Qj? G KO  
\"qXlTQ1_9  
L30x2\C  
=$g8"[4   
到期支票antedated cheque |*N.SS  
PZF>ia}  
)T:{(v7 d`  
=>hq0F4[;  
未到期支票postdated cheque D4m2*%M  
S#X$QD  
W9?Yzl  
QK\QvU2y  
保付支票certified cheque Lrr^ob
c  
$.}fL;BzVz  
<v"C`cga  
~u&3Ki*x  
未获兑现支票，退票returned cheque I'o9.B8%#  
S zOB{  
8 F'i5i  
1{%EQhNd  
横线支票crossed cheque yg "u^*r&  
}(-R`.e;  
n]x4twZ  
56*}}B$?  
普通横线general crossing Y$ EqBN  
}VE[W  
"JSg/optc  
}Xs=x6Mj  
特别横线special crossing .bvB8VOrW  
"gdmRE{x  
iLy}G7h  
@.-g  
空白支票blank cheque mqk~Pno|<  
v|jBRKU99  
 :XF;v  
I?"cEp   
失效支票，过期支票stale cheque ]}F_nc2L  
/Z>#lMg\.  
$qy%Q]  
r,i^-jv;  
普通支票open cheque C$)#s{*  
jh`&c{#*)M  
>i]r,j8!  
4NwGP^n  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %Md;=,a:6  
A7-QOqST(  
0<Px2/  
^MUtmzh  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges br<,?  
S'V0c%'QQV  
+"T?.,  
~tDV{ml  
支票换现金||兑现to cash a cheque "sf8~P9qy  
/l0\SVwa>  
'HkV_d[li  
T\b e(@r  
清理票款to clear a cheque (C,PGjd  
fT/;TK>z>  
k5=0L_xc  
{
DBgW},  
保证兑现to certify a cheque lW?}jzuo  
sju. `f>-r  
//>f#8Ho  
+D`IcR-x  
填写支票数额to fill up a cheque I8`@Srw8  
[Pby d  
znFa4  
A"#Gg7]tl'  
支票上划线to cross a cheque c&AA< 6pkv  
#G|iEC0C  
~DhYiOSo  
}!(cm;XA"  
开发支票to make out a cheque me$7\B;wy  
d;9 X1`"  
JpD<2Mz_|V  
?H0 #{!s  
签发支票，开立支票to draw a cheque||to issue a cheque L=VJl[DL  
d"Hh9O}6  
lycY1lK  
C*b!E:  
透支支票to overdraw a cheque )O"5dF1l  
|JSj<~1ki  
YT
}m 8Y  
-j`tBv)  
背书支票to endorse a cheque gx#xB 8n  
K]oFV  
@.a[2,o _  
41^+T<+  
请付票款||清付票款to pay a cheque||to honour a cheque 7\rz*  
?^Q!=W<7  
SQ]&nDd  
TV#pUQ3K  
支票退票to dishonour a cheque .4Jea#M &x  
t)= u}t$  
200/  
(g`G(K_  
拒付支票to refuse a cheque ?V4?r2$c  
^J< I Ia4  
5(^&0c> P  
uwXquOw  
拒付支票to stop payment of a cheque btJ:Wt}  
ol3].0Vc]  
g9~QNA  
P>U7RX e  
提示要求付款to present for payment $I0&I[_LzK  
'@6O3z_{  
Jb;@'o6  
} "QL"%  
见票即付持票人payable to bearer 62.)fC
Q^  
_^ZBSx09)  
,gO(zI-1  
h"}c_lY9  
支付指定人payable to order 0_&5S`tj  
T)#e=WcP]  
|=u }1G?  
eC`G0.op  
已过期||无效out of date||stale : "gu=u!  
A8 !&Y;d  
byPqPSY  
K{0 gkORF  
请给出票人R/D||refer to drawer |
#zj~>7?  
^1bM=9]F0  
T@d4NF#  
wQYW5X  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]Xg7XY  
fvRqt)Ks  
|xrnLdng0R  
EZ[e a<  
文字与数字不一致words and figures differ KebC$g@W  
yT
[)V[}  
IU\h,U g  
~0rvrDDg  
支票 x{S2   
" 
f.9u  
时间已过account closed MP~+@0cv  
p21li}Iu  
e6Kyu*  
+|qw>1J(  
更改处应加盖印章alterations require initials P?J\pJ1|7  
Esf\Bo
"  
n&8SB'-r  
H__'K/nH+  
JG@Zb}b  
vw :&c.zd  
时间已过effects not cleared 0qL.Rnt  
meZZQ:eSl  
tNljv >vI  
*RFBLCt  
停止付款payment stopped T>w;M?`9K  
{ T?1v*.[  
0F6~S   
`:W}yo<F  
支票毁损cheque mutilated XO}SPf-  
E
hq [4}  
|d=GAW v  
eg"A?S  
汇款||寄钱to remit||to send money Y^eF(  
V^_U=Ed@M  
$`<-;kI  
~-'-<-  
寄票供取款||支票支付to send a cheque for payment s?PB ]Tr
 
:VE0eJ]J6  
mt4X  
S7b7zJ8A  
寄款人a remitter oiQ:&$y  
fzUG1|$e  
NMESGNa)z  
Xt!wOW  
收款人a remittee }O2P>Z?V  
b?:?"  
dw%g9DT  
y 7z)lBy\  
国外汇票foreign Bill rLA^ &P:  
S7j U:CLJ  
7{38g  
6uxF<  
国内汇票inland Bill f{h2>nEj\  
?=b#H6vs  
#v*3-) 8  
`t+;[G>ZE  
跟单汇票documentary bill 5>h/LE]"  
zpg5
12\y  
M,we,!B0  
0@&/W-VXg  
空头汇票accommodation bill S 9;FD3  
Z9i ~>k  
6O"y  
kb!W|l"PN  
原始汇票original bill 7Ac.^rv5  
[XkWPx`  
o)8VJ\ &  
XpPcQIM*  
改写||换新票据renewed bill ={50>WXE  
vd/BO  
?(M]'ia{  
1jd.tup  
即期汇票sight bill||bill on demand @]L$eOV_  
|(uo@-U  
9H2mA$2jnE  
eh,_g.  
…days after date||…days after date…日后付款 B/B`=%~5_^  
-c#vWuLl  
6t gq.XL^n  
57EL&V%j  
…months after date||…months after date…月后付款 
f'Rq#b@  
F<{k~   
3dgPP@7d$  

_5o5/@  
见票后…日付款…days after sight||…days sight h~q5GhY!9  
y2nT)nL  
[-^xw1:  
10_>EY`  
见票后…月付款…months after sight||…months sight be [E^%  
Fe2t[y:8h  
K14v6d  
W+Ou%uv}S  
同组票据set of bills .f|)od[  
h]}DMVV]  
31N5dIi,  
tO3#kV\,  
单张汇票sola of exchange||sole of exchange 4D6LP*  
4}0Ry\ 6  
^~s!*T)\  
+ijxv  
远期汇票usance bill||bill at usance [S0wwWU |0  
$p*.[)  
M2nU
Y`%#v  
7_J0[C!G  
长期汇票long bill 3S @)Ans  
 &t d   
= +H,}  
}4?z<.V  
短期汇票short bill xrkR)~ E  
!:v7 SRUXb  

HT6$|j  
m@YK8c#$  
逾期汇票overdue bill <Vh}d/  
K*M1$@5  
),2|TlQ  
(/ -90u  
宽限日期days of grace #P {|7}jk  
4r#4h4`y|  
\/-4jF:  
PgsG *5WQ  
电汇telegraphic transfer （T.T） 9}+X#ma.Nc  
4ZkaH(a1  
F6_en z  
rx@2Dmt6  
邮汇postal order||postal note （Am.）||post office order||money order 7@&kPh}PG  
&d]@$4u$;  
i;\n\p1  
Nnfq!%   
本票promissory note （P/N） ^b 3nEcQn  
= &m;5R  
8EU/}Ym  
:Xu9`5  
押汇负责书||押汇保证书letter of hypothecation vVSf'w  
1/%5pb2\  
vi` VK&+r  
/h@3R[k  
副保||抵押品||付属担保物collateral security TY?O$d2b3  
q``/7  
-1w^z`;2h  
!t?5U_on  
担保书trust receipt||letter of indemnity tjQ6[`  
*d31fBCk%  
f
<y3/jl4  
u"8KH u5C@  
承兑||认付acceptance 2s}G6'xE]P  
^-F#"i|Cn  
`rV -,-r@  
&w :0ad|  
单张承兑general acceptance x:c'ek  
Yy,XKIqU  
2 ]n4)vv,  
WP'.o
  
有条件承兑qualified acceptance :k2J &@8  
YD0j& @.  
V7D<'!  
iDdR-T|  
附条件认付conditional acceptance bmh@SB  
S|?P#.=GX  
x@D>JG  
/v.<h*hxWy  
部分认付partial acceptance   -fN5-AC