[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。   +NzD/.gq  
会计报表statement of account x%:>Ol  
HhQPgjZ/  
A\PV@w%Ai  
G5XnGl}Q  
往来帐目account current R<0!?`b  
w=P<4bdT  
-%/,j)VKD  
`aX}.{.!  
现在往来帐||存款额current accout *\~kjZ 3  
m|Q&Lphb8  
@h7GTA \  
o
Vuj020  
销货帐account sales v;F+fOo  
g6a3MJV`  
"'H7
F,k'  
On96N|  
共同计算帐项joint account vS*0CR\  
1Z$99  
\'^Z_6{w  
5f`XFe$8  
未决帐项outstanding account h}B# 'e  
^kR^ QL$  
[%)B%h`XGf  
g!kRa.`u1  
贷方帐项credit account||creditor account h>5~ (n8  
;u-< {2P  
-I$tx a/"|  
W*/s4 N  
借方帐项debit account||debtor account KAZkVL  
TeN1\rA,  
&<#BsFz  
3xCA\*  
应付帐||应付未付帐account payable zC>(!fJq
q  
fPk9(X;G!p  
}HQT @&=  
Y,pS/  
应收帐||应收未收帐account receivable &LxzAL,3!  
d[Fr  
^%OH}Z`ly  
0R^(rE"2#  
新交易||新帐new account v,.n/@s|X  
T[!q&kFB  
\3:{LOr%*  
hr}R,BR|  
未决帐||老帐old account 6~Oj e>w;  
#y9K-}u  

+sbacMfq  
I(kIHjV|  
现金帐cash account "?0G^zu  
hpi_0lMkI  
VflPNzixb!  
7Caap/L:  
流水帐running account bg3jo
1J  
N,+g/o\f  
au}0PnA;  
~i&< !O&  
暂记帐||未定帐suspense account 8Carg~T@  
FCB/FtI0  
;@-5lCvC(+  
i.dAL)V  
过期帐||延滞帐overdue account||pastdue account N *oJ$:#  
9M~$W-5  
G@I_6cE  
wm`"yNbD  
杂项帐户sundry account o?hw2-mH  
2uR4~XjF  
3LnyQ  
/Ta0}Y(y  
详细帐单||明细表detail account p`.fYW:p  
"N:]d*A\  
tZBE& :l  
\^W?  
呆帐bad account A(sx5Ynp  
9d (v^T  
<?@46d?C  
T`<k4
ur  
会计项目title of account YZtA:>;p  
pQ`L=#WM  
*8eh%3_$h  
,^[37
/S  
会计薄||帐薄account-book CbaAnm1  
[goPmVe+  
hfa_M[#Q-  
_~&vs<  
营业报告书||损益计算表account of budiness||business report ZrT|~$*m`  
krY.Cc ]  
,r,;2,;6nd  
L#MxB|fcr  
借贷细帐||交验帐account rendered \bmboNe  
%z_b/yG  
8$tpPOhzb  
YZu#
0)  
明细帐account stated x(6.W"-S  
_BaS\U%1(  
t7%Bv+Uo  
@?AE75E{  
与…银行开立一户头to open an account with U,}T ]J  
S5v
MP N  
?O^:j!C6  
! r\ktX  
与…银行建立交易to keep account with 4tu>~ vOE  
}j@@  
3/<^R}w\  
5fv6R QD  
继续记帐to keep account D4S?bZFHo  
Ybiz]1d  
K4L#%KUPW  
j-E>*N}-_  
与…有交易to have an account with 6j![m+vo%  
f3|=T8"t  
"Z?":|%7  
~OfKn1D  
作成会计帐||有往来帐项to make out an account with G2k71{jK  
a m%{M7":7  
E*"E{E7  
3ZZI1_j  
清算||清理债务to make up an account  :dc J6  
@D{[Hj`<  
TyXOd,% zl  
U^S:2  
清洁帐目||与…停止交易to close ones account with oK[,xqyA  
0tyU%z{RV  
Y0'^S<ox  
ZWW}r~d{  
结帐to close an account 0$uS)J\;K  
}('QIvq2  
[$+61n}.12  
?E+XD'~  
清理未付款to ask an account||to demand an account S(xA}0]  
N/.9Aj/h~&  
lK@r?w|<M  
Kwau:_B  
结清差额to balance the account with c(JO;=,@9  
P3>2=qK"E(  
-^N '18:  
m>:ig\  
清算to settle an account||to liquidate an account||to square an account {(Z1Jo
Sl  
g}h0J%s
 
Y^f|}YO%y  
x&p=vUuukP  
审查帐目||监查帐目to audit an account R H' R6  
k{8N@&D  
Jc6 D^=  
%%u4('=  
检查帐目to examine an account +fmZ&9hFNJ  
6P$q7G  
sIM`Q%  
=]Bm>67"  
转入A的帐户to charge the amount to As account ]kvE+m&p}^  
?RyvM_(N6  
RmCR"~  
4 .qjTR  
以计帐方式付款to pay on account W5 }zJ)x  
g9.hR8X  
:eO0{JN4T  
v]sGdZ(6-  
代理某人||为某人on ones account||on account of one :W55JD'  
]e9k f$'  
@n3PCH6:Ao  
O%{>Zo_<  
为自己计算||独立帐目on ones own account *n\qV*|6bI  
tL|Q{+i yE  
~a Rq\fx{  
%*hBrjbj  
由某人收益并负风险on ones account and risk||for ones account and risk MDt4KD+bZ  
ujBADDwOg)  
i
Bt5aUt  
`^x^= og'  
由某人负担for ones account||for account of one xDS9g Gr  
}q
g&2M%\  
<z PyID`  
<Do89  
按某人指示||列入某人帐户by order and for account of one I-I5^s  
uR[i9%=8L(  
.l!Z=n|  
\/%mabLK  
列入5月份帐目for May account IuL]V TY  
}W J`q`g  
JJr<cZ4]  
3]Mx,u  
编入某中帐项下to pass to the account of||to place to the account of E&AR=y qk  
"`wq:$R  
/:)4tIV  
NgQl;$  
寄出清算书to send in an account||to send in render an account > im4'-  
>#Yq&@G  
?T"crX  
bBf+z7iyc  
支票薄cheque book 78"W ~`8  
'S\H% -  
){Y2TWW&0  
1Ppzch7  
支票陈票人cheque drawer JP]K\nQx'  
+( d2hSIF  
0ni5:t Yy  
go@}r<B$  
持票人cheque holder e# DAa  
&+sN=J.x  
9cQSS'`F  
d:aQlW;}  
不记名支票cheque to bearer||bearer cheque ,$Mw/fA  
E*$:~w  
Q]HRg4r  
e:]$UAzp  
记名支票||认人支票cheque to order s
?G@k}{  
POf \l  
~Hq 2'  
@NF8?>!  
到期支票antedated cheque Us<lWEX;k  
uE2Yn`Ha  
,DjZDw  
(.cT<(TB  
未到期支票postdated cheque h0`)=  
cjL!$OE6  
Zo`^pQS  
l40$}!!<  
保付支票certified cheque 6m]L{ buP  
kF5}S8B  
lZ|
Ao0(  
z"-Urd^O  
未获兑现支票，退票returned cheque p
GC`HTo|  
wsARH>Vz  
6\bbP>ql  
$T6<9cB@  
横线支票crossed cheque +1Uw<~  
]3v  
cb+!H>+  
,/KHKLY7  
普通横线general crossing z<ek?0?yS  
TF'ssD  
5segzaI  
.F]6uXd  
特别横线special crossing {|fA{ Q_R  
1Dbe0u  
h(Z7a%_  
4DNZ y2`  
空白支票blank cheque k$hWR;U  
*6h.#$\  
1>Op)T>{c  
a8N!jQc_m  
失效支票，过期支票stale cheque f?]cW h%  
,Ya&M@^Z  
DN!EsQ6  
=($qiL'h  
普通支票open cheque Deam%)bXM]  
qAU]}Et/  
0-5:"SN'  
6};Sn/8  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h'bxgIl'`  
A4#m&o  
NzEuiI}  
xsa* XR  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges W] lFwj  
DC NuvrZ  
B!5gD  
Z/0M9 Q%  
支票换现金||兑现to cash a cheque h_cZ&P|  
FnCHbPlb  
2]7nw1&  
kqyY:J  
清理票款to clear a cheque SZgH0W("L  
{d/k0H  
8mV35A7l  
6PTD%Rf\  
保证兑现to certify a cheque G~_dSa@g G  
hGpaHY>My  
/g_}5s-Z  
R4o_zwWgPw  
填写支票数额to fill up a cheque L0
|u^J  
ci$o~b6V  
+pE-Yn`YS  
8\[6z0+;  
支票上划线to cross a cheque A5z `3T;1  
ON$u581 y  
rod{77  
(j '[t  
开发支票to make out a cheque UE(%R1Py  
$ ,R|$0B7  
ub-ZrC'  
Pp}j=$&j\  
签发支票，开立支票to draw a cheque||to issue a cheque Kj'uTEM  
!7_Q_h',  
{AB0 PM;-  
/{Nx%PqL  
透支支票to overdraw a cheque xL mo?Y*  
@P%&Dha  
s]}P jh8  
%=GnGgu  
背书支票to endorse a cheque KF-n_:Bd+  
2r1.,1  
.~Td/o7  
r;9F@/  
请付票款||清付票款to pay a cheque||to honour a cheque or0f%wAF  
lwa  
rtOXK4)]I  
)4DF9JpD  
支票退票to dishonour a cheque /Wt<[g#  
mio\}SA  
`,xKK+~YG-  
+}%4]O;  
拒付支票to refuse a cheque h_H$+!Nzb  
(A?/D!y  
o@"H3 gz  
AuWEy-q?  
拒付支票to stop payment of a cheque JEj.D=@[  
40mgB4I  
y_QK _R<f  
,zO!`|I  
提示要求付款to present for payment b1_HDC(  

dZ_Hj X7  
]x?`&f8i  
 z7>  
见票即付持票人payable to bearer )p 2kx  
9z,V]v=  
8
1`-xVd  
H:2#/1Oz>  
支付指定人payable to order ]H%y7kH8  
u|i.6:/=  
Eqnc("m)  
<w<&,xM  
已过期||无效out of date||stale <$/'iRtRzW  
 qauk,t  
cjp H hoW  
n YWS'i@  
请给出票人R/D||refer to drawer a
|{RK}|3  
yKgA"NaM  
SBZqO'}7  
\$W>@w0  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1r'skmxq  
7:<co  
}HRM6fR1S  
<S<@V?h  
文字与数字不一致words and figures differ $0=f9+@5  
0"3l2Eo  
`2()Vf  
IXc"gO  
支票 z^'3f!:3   
GB&<+5t2  
时间已过account closed j&(aoGl@  
4'_PLOgnX  
@Ge\ odfF:  
\c(R#*0,  
更改处应加盖印章alterations require initials +O8rjVg)  
2= S;<J
 
W^v3pH-y#  
B}Qpqa=_c  
&>,c..Ke  
#0GvL=}k  
时间已过effects not cleared 86y)+h`  
sT ]JDC6  
]rY:C  "#  
Rw-!P>S$  
停止付款payment stopped 2 ,RO  
> yk2  
cdY|z]B  
9=YX9nP  
支票毁损cheque mutilated \W:~;GMeD  
U|ZYoc+](  
]6#bp,  
Hwiw:lPq`E  
汇款||寄钱to remit||to send money X+dLk(jI`u  
tX)l_?jVH  
M^S
<G  
KsVN<eR{  
寄票供取款||支票支付to send a cheque for payment f2ea|l  
vM5yiHI(jb  
\2]M&n GT  
gn,D9d+  
寄款人a remitter ^V,?n@c!  
 'ONCz  
]l/ PyX  
0[E}[{t`  
收款人a remittee IqD;
*  
jAXKp b  
#O <,  

b%A+k"d  
国外汇票foreign Bill pg0Sq9qCN  
EIdEXAC(  
z'"e|)  
Qze.1h  
国内汇票inland Bill bSJ@ 5qS  
v_G1YC7TU  
JO[7_*s  
eICav
p  
跟单汇票documentary bill 7F$G.LhMw  
p#;I4d G  

}%)]b*3  
 VB&`S+-  
空头汇票accommodation bill 6 rp(<D/_  
:[
\M|iAo  
b';oFUU>Q  
"($"T v2  
原始汇票original bill E!"N}v  
?cur}`  
1RHFWK5Si  
+YD_ L  
改写||换新票据renewed bill 2UbTKN  
H"5=z7w  
]Y;5U  
){}1u ?  
即期汇票sight bill||bill on demand <Dk6o`7^N  
A  r,fmq  
O n/q&h5  
, ;$SRQ.  
…days after date||…days after date…日后付款 nF1}?  
+Hd'*'c  
nI _UL  
X:2)C-l?  
…months after date||…months after date…月后付款 h[(.  
P!xN]or]u  
2]
:Z7Ji  
Fswr @du  
见票后…日付款…days after sight||…days sight nG4}8  
IoKN.#;^  
&iI5^b-P  
[6cF#_)*  
见票后…月付款…months after sight||…months sight 2I$-&c]  
G
r&YzbSX  
.o(S60iH!(  
qw<~v?{|C  
同组票据set of bills }}b &IA#  
,z5B"o{Et
 
2 Q}^<^r  
HRg< f= oz  
单张汇票sola of exchange||sole of exchange e| Sw+fhy<  
CaB@, L  
=wquFA!c  
9.>he+  
远期汇票usance bill||bill at usance rO[ Zx' a  
/LC!|-1E  
@:w[(K[^b/  
~O8Xj6  
长期汇票long bill 0#:St  
,V &RpKek  
A}W}H ;8x  
GUcGu5tw:  
短期汇票short bill (@i2a  
K<E|29t^k  
|2!c Pf^8  
jM[]Uh  
逾期汇票overdue bill )-\[A<(  
hZtJ
LY  
!SAR/sdXf  
gJY
X  
宽限日期days of grace (W'3Zv'f  
k)TNmpL%"  
=bh.V@*  
"JpnmE[`  
电汇telegraphic transfer （T.T） ^
oXLk&d  
/SKgN{tWe  
9B
9:lR  
94'0X  
邮汇postal order||postal note （Am.）||post office order||money order cz;gz4d8  
4l~B/"}  
n-x%<j(Xf  
eb=#{  
本票promissory note （P/N） #,;X2%c  
->*'Y;t4  
NsF8`rg  
$E6b u4I  
押汇负责书||押汇保证书letter of hypothecation &XZS}n  
s5
&v~I;>e  
:>o2UH  
)^]1j$N=3  
副保||抵押品||付属担保物collateral security hZ~\Z S7  
RGz NZc  
o
l8|  
L
@x#:s=  
担保书trust receipt||letter of indemnity ^nN@@\-5  
}gtkO&  
(4"Azo*~![  
";*Iwd*V  
承兑||认付acceptance w6G<&1iH  
BkJNu_{m?  
V)3S.*]  
'w`3( ':=  
单张承兑general acceptance KiYz]IM$4  
57rH`UFXH  
Y~g*"J5j  
-J(93@X9  
有条件承兑qualified acceptance _28vf Bl?  
W8Aii'Q8C/  
$94l('B6H  
c~v(bK  
附条件认付conditional acceptance 3-U@==:T  
H-'~c\)  
=plU3D2  
I1fUV72  
部分认付partial acceptance   X.FFBKjf[e