[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。   m`<Mzk.u<  
会计报表statement of account m178S3  
_C9*M6IU  
cH>rS\|Y  
#C ?
T  
往来帐目account current $!c)%qDq  
GyV3]Qqj  
sIuk  
~L!*p0dS^  
现在往来帐||存款额current accout V:h-K`~/  
+w Oa  
T`g.K6$b
 
9Vx2VjK2'  
销货帐account sales
[@ ]f@Wd  
DXlP(={*  
Q)\7(n  

yD iL  
共同计算帐项joint account _W41
;OY  
}$W4aG*[  
wiWpz Jz  
Sf>R7.lpP  
未决帐项outstanding account OL]^4m  
**rA
/*Oc  
ZF :e6em  
8tWOV
LquJ  
贷方帐项credit account||creditor account @R
=gJ:&a  
^5TSo&qZ  
P&3'N~k-  
]%IcUd}  
借方帐项debit account||debtor account Gx?p,Fj  
7<[p1C*B  
7s_#X |A$  
>:M3!6H_~{  
应付帐||应付未付帐account payable {aI8p}T  
f[3DK
A  
$ WAFr  
ko2Kz k  
应收帐||应收未收帐account receivable _Zya GDv  
8~?3: IZ  
P"0S94o:5J  
'1A S66k  
新交易||新帐new account O"4Q=~Y  
<,d.`0:y  
mLU4RQ}5  
Ktg{-X
l  
未决帐||老帐old account 3v Pb}  
d3h2$EDD  
W B)
<B  
u2 a U0k:  
现金帐cash account 5T;M,w6DV  
@'U9*:}U  
E4RvVfA0F  
V6"
<lK8"  
流水帐running account FblwQ-D  
R6HMi#eF  
&~U!X~PpB  
|ofegO}W7  
暂记帐||未定帐suspense account *,hS-  
zVe@`gc  
Dt)\q^bH)  
N+x0"~T}I  
过期帐||延滞帐overdue account||pastdue account vlth\[  
MZf$8R  
Ddde,WJA  
YQOdwcLG  
杂项帐户sundry account Pk[:+. f(  
9ctvy?53H  
%pgie"k  
/*g3TbUs  
详细帐单||明细表detail account p+U}oC  
+8 5]]}I  
ep .AW'+  
?ix--?jl  
呆帐bad account A_1cM#4  
. $uvQpyh  
6lO]V=+  
-4`Wkkhu  
会计项目title of account S?nk9T+  
6 ]W!>jDc  
wXp A1,i  
0ZPwE
P  
会计薄||帐薄account-book OiNzN.}d  
\y^Od7F  
/%|JP{  
-_Pd d[M  
营业报告书||损益计算表account of budiness||business report j*>+^g\Q6  
"P HkbU  
PHl{pE*  
b{<qt}
)  
借贷细帐||交验帐account rendered D_ xPa  
#pP4\n-~hU  
D'Tb=  
i`/_^Fndyu  
明细帐account stated B1T:c4:N  
24PE t%2  

3TqC.S5+  
'HTr02riY  
与…银行开立一户头to open an account with w~a^r]lPW
 
v.:aICB5  
ia 1Sf3  
r=P)iE
:  
与…银行建立交易to keep account with }#'wy  
)orVI5ti  
3Yf&F([t  
%0C<_drW  
继续记帐to keep account \Km!#:  
R>SS\YC'X  
 J$  
{'VP_ZS1v  
与…有交易to have an account with G'IqAKJ  
5vs~8|aRo  
1oD,E!+^d  
1>P[3Y@}  
作成会计帐||有往来帐项to make out an account with qd#?8  
s.I%[kada  
j78WPG  
hc OT+L>  
清算||清理债务to make up an account E^w2IIw  
i2KN^"v?N  
WV&T   
iSu7K&X9q  
清洁帐目||与…停止交易to close ones account with OV3l)73?t  
's>  
XWN ra  
xY9#ouF  
结帐to close an account P8!O N=  
m3W:\LTTp  
HA&7 ybl  
OE
' ?3S  
清理未付款to ask an account||to demand an account 
FY_.Vp  
/a.4atb0  
3/c3e
{,!  
/ivcqVu]  
结清差额to balance the account with nMXk1`|/)x  
k7JE{(Ok  
O O?e8OU  
{<&i4;
 
清算to settle an account||to liquidate an account||to square an account %B?@le+%  
873$EiyXR  
<knf^D<"  
!>QS746S@  
审查帐目||监查帐目to audit an account s}Phw2`1U  
V/|).YG2  
ta"uxL\gge  
U-Ia$b-5!  
检查帐目to examine an account 8G$ %DZ $  
^mxOQc !  
d 90  
vD<6BQR  
转入A的帐户to charge the amount to As account ]<b$k  
Xi$( U8J_  
MMlryn||1  
Fp'qn'){:#  
以计帐方式付款to pay on account Gl8D GELl;  
1o"/5T:S[  
Qn=3b:S-  
DfYOGs]@  
代理某人||为某人on ones account||on account of one u=_"*
:}  
'a.n
  
.T~<[0Ex+U  
q#LB 2M  
为自己计算||独立帐目on ones own account DV+ M;r s  
"Tw4'AY'P  
(NfP2E|B  
_|<kKfd?  
由某人收益并负风险on ones account and risk||for ones account and risk vJZ0G:1  
UNLmnj;-Q  
CTawXHM  
>tF3|:\  
由某人负担for ones account||for account of one t~5m[C[`w  
vByt_X  
t ^_0w[  
eC%uu  
按某人指示||列入某人帐户by order and for account of one +c)"p4m  
+*u'vt?  
#,dNhUV#  
=$bJ`GpJ  
列入5月份帐目for May account aq~>$CHa  
$+(Df|)  
[zXKS|  
]vj.s/F~  
编入某中帐项下to pass to the account of||to place to the account of E/bIq}R6  
&O|!w&  
j,<3[  
y98v  
寄出清算书to send in an account||to send in render an account ?O(@BT  
[6 d~q]KH  
D#%aow'(7  
'?| (QU:)F  
支票薄cheque book SZUhZI z&  
pypW  
k+-IuO  
`Fn"%P!  
支票陈票人cheque drawer R-7. q  
;8F|Q<`pV  
-NzO,?  
.<xzf4C  
持票人cheque holder V+\L@mz;  
lKVy{X3]*  
IZ
){xI  
6yDj1PI  
不记名支票cheque to bearer||bearer cheque [tN^)c`s/  
MmIVTf4  
b:%z<vo
 
}iGpuoXT`  
记名支票||认人支票cheque to order z+@CzHCN  
jM<=>P  
0[A4k:  
c}XuzgSY  
到期支票antedated cheque u_kcuN\Sq  
X?6E0/r&9  
XOOWrK7O  
T >pz/7gb  
未到期支票postdated cheque l'yX_`*Iq  
GUX!kj  
Mn)>G36(  
,/m@<NyK  
保付支票certified cheque Tbf@qid e  
~Te9Lq|  
}Iyr u3M][  
^Rel-=Z$B  
未获兑现支票，退票returned cheque yQP!Vt^  
l ~bjNhk  
OO7 sj@  
'A^;P]y  
横线支票crossed cheque #sHA!@ |  
N+)gYb6h  
+&AKDVmx  
C(w?`]Qs  
普通横线general crossing ,s=jtK  
5,Q3#f~!  
7z.(pg=  
cImOZx
 
特别横线special crossing B/:
+(|  
C(=$0FIR  
S\\3?[!p  
">{Ruv}$  
空白支票blank cheque ^[UWG^d  
M-#
OPj*  
E$u9Jb
e  
,^Cl?\9"  
失效支票，过期支票stale cheque Mz?xvP?z  
jb~W(8cj  
p3m!Iota  
5g x9W\a ?  
普通支票open cheque PpxLMe]  
 9S<87sO  
I "8:IF  
fX:)mLnO/  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S]Y3nI  
ZsgJ6 Y  
/*V:Lh  
+%O_xq
q  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Dw%V.J/&o  
.J/x@  
+*I'!)T^B  
U~;Rzoe)q*  
支票换现金||兑现to cash a cheque *Ce8( "v,  
xJ-(]cO'  
FW~{io]n  
JYAtQTOR  
清理票款to clear a cheque /w!!jj^  
YmBo/
IM  
N5ph70#y3  
)aV\=a |A  
保证兑现to certify a cheque 5s
5GBJ?  
g6s&nH`Z2  
!=)R+g6b  
wgN)*dpuI
 
填写支票数额to fill up a cheque pBZf=!+E  
^~p^N <  
S= NG
J0  
IIn
sq  
支票上划线to cross a cheque vb&1 S  
T%[&[8{8  
#hKaH -j  
mQbpv'N  
开发支票to make out a cheque d
y}O6  
sI/]pgt2  
lmsO 6=I4F  
?(t{VdZSzQ  
签发支票，开立支票to draw a cheque||to issue a cheque O_E\(So  
@Sik~Mm_h  
mY)Y47iL  
JU6PBY~C'  
透支支票to overdraw a cheque =7e|e6  
lc:dKGF6  
f;PPB@ :`$  
vp[;rDsIJ$  
背书支票to endorse a cheque !,SGKLs.m  
(TX\vI&  
T#o? @;  
h/LlH9S:!  
请付票款||清付票款to pay a cheque||to honour a cheque "X[sW%# F  
V(?PKb-w)  
EMTAl;P  
7_=7 ;PQ<  
支票退票to dishonour a cheque ?Nbc#0pb7  
Np.] W(  
$ ]fautQlt  
1"hd5a  
拒付支票to refuse a cheque |}FK;@'I6  
oP"X-I  
hja;d1yH  
A >bpP  
拒付支票to stop payment of a cheque dj;Zzt3  
y8HwyU>  
G*`H2-,  
K> rZJ[a  
提示要求付款to present for payment K1_]ne)  
#W]
4aZ1  
8V08>M  
ytDp 4x<W)  
见票即付持票人payable to bearer +A!E 6+'  
ZCcKY6b  
0afDqvrC6  
=JR6-A1>  
支付指定人payable to order |_} LMkU)  
&A1~x!`  
@[2Go}VF  
d3IMQ_k  
已过期||无效out of date||stale YVcO+~ my  
VEc^Ap1?'  
gZg5On  
O'WBO"  
请给出票人R/D||refer to drawer H}p5qW.tH:  
+HpPVuV  
,$,c<M  
J8
;lG  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +n>_NVe  
Q,`R-?v  
JO&~mio  
%x]8^vze  
文字与数字不一致words and figures differ Il
8,g+W]  
^W*T~V*8  
?x\tE]  
%77X/%.Y  
支票 ?RMOy$L  
p-S&Wq  
时间已过account closed :g+5cs  
Nr(t5TP^  
T`7HQf ;  
A@?Rj  
更改处应加盖印章alterations require initials J?1U'/Wx2  
)*CDufRFz  
Rt6(y #dF  
wJr5[p*M  
ElK7jWJ+  
CC~:z/4,N  
时间已过effects not cleared gR]NH  
JHvawFBN<u  
Z+%w|Sx  
!4 =]@eFk  
停止付款payment stopped K8?]&.!  
d OYEl<!J  
})#SjFq<V  
}iE!( l  
支票毁损cheque mutilated 3%0ShMFP@  
ox&PFI0Gn  
M#CYDEB  
F3Y/Miw  
汇款||寄钱to remit||to send money ~M!9 E])  
IHs^t/;Iv  
tEbR/?,GI  
 L#>^R   
寄票供取款||支票支付to send a cheque for payment "rJJ~[Y  
c*~/`lG  
d7 W[.M$]  
|Vj@;+/j  
寄款人a remitter >69-[#P!  
<,:5d2mM.  
mV'XH  
Xk]:]pl4W  
收款人a remittee G oHdhne3  
WW&agr  
uA]!y{"}J  
IBn+42V  
国外汇票foreign Bill O`rKxP  
Q&k1' nT5  
`v"p""_H  
[zw0'-h.  
国内汇票inland Bill 0hB9D {`,{  
U{[ g"_+~  
d&x #9ka  
gT&s &0_7  
跟单汇票documentary bill tSf$`4  
Kwmtt  
>K@Y8J+e#  
9[@K4&  
空头汇票accommodation bill OciPd/6  
K4w#}gzok  
gbvMS*KQz  
3X>x`
  
原始汇票original bill q,%lG$0v  
/9o g
g  
I8%Uy ap{  
CEXD0+\q  
改写||换新票据renewed bill N, SbJ Z  
A(84cmq!q  
=Y]'wb  
;RUod .x  
即期汇票sight bill||bill on demand d [f,Nu'  
41XS/# M$*  
&WV&_z  
AL{r/h  
…days after date||…days after date…日后付款 ;Im%L=q9GL  
5fjL  
=6Q\78b  
bZ-_Q  
…months after date||…months after date…月后付款 UfxYD  
ah2L8jN"  
69iY)Ob/  
DV!10NqUr  
见票后…日付款…days after sight||…days sight 30fqD1_{  
{4^NZTjd@  
k,h
 /B  
#KgDOCQH  
见票后…月付款…months after sight||…months sight /!A?>#O&.  
m#Dae\w&  
*m6h(8(7Z  
ggL^*MV  
同组票据set of bills o$rA;^2X  
&$NYZ3?9  
|)[I$]L  
CY</v,\:#  
单张汇票sola of exchange||sole of exchange {^*K@c  
Yj{-|2YzL  
8:gUo8  
kD\
7wz,ui  
远期汇票usance bill||bill at usance 8_=MP[(H  
$VNj0i. Pr  
sg9  
d9Uv /VGp  
长期汇票long bill X6-;vnlKN  
(kmrWx= $  
-PiakX  
2kkqPBc_  
短期汇票short bill Wo2W/{  
>`=9So_J  
4r tNvf5`  
_L% =Q ulu  
逾期汇票overdue bill wmDO^}>ZP  
]WvV*FL9D3  
+aZcA#%  
xtFGj,N  
宽限日期days of grace EN/r{Cm$B  
pQCocy  
qq'%9  
]S+KH \2  
电汇telegraphic transfer （T.T） S.R|Bwj}(Y  
/I48jO^2  
;2}wrX  
" 7g\X$  
邮汇postal order||postal note （Am.）||post office order||money order rr^?9M*{V  
b<27XZ@  
0Z1';A3  
*nx$r[Mqj  
本票promissory note （P/N） :
-tMH02
c  
{v}BtZ  
Qpocj:  
r) g:-[Ox9  
押汇负责书||押汇保证书letter of hypothecation -LU%z'  
BF/l#)$y
K  
Ny5$IIFe  
!6FO[^h||H  
副保||抵押品||付属担保物collateral security :6jh*,OHZl  
:kKdda<g#  
!X4m6gRaP  
T!X`"rI  
担保书trust receipt||letter of indemnity 2?nEHIUT  
ZtGtJV"H  
2*5pjd{Kt  
dZ|x `bIgs  
承兑||认付acceptance z#*>u   
^tY _ q  
;5tQV%V^Q  
+'9E4Lpx  
单张承兑general acceptance cvVv-L<[S`  
jidRh}>a=  
0b}.!k9  
S*V!t=  
有条件承兑qualified acceptance a: 2ezxP  
6PT"9vR`)  
4u=v  
zuS4N?t`p  
附条件认付conditional acceptance \49s;\I]  
zALtG<_t  
Slv91c&md,  
cRv#aV  
部分认付partial acceptance   9`td_qh