[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。   WNO!6*+  
会计报表statement of account lF#p1H>\  
!mIr_d2"  
G
$oi>z
t3  
_O;2.M%@  
往来帐目account current c( 8>|^M  
:406Oa  
&cf(}  
#`o]{UfW  
现在往来帐||存款额current accout w#!b #TNc  
_^MkC}8  
6F:<c  

lO/?e!$  
销货帐account sales Q:^.Qs"IK  
,a'Y^[4k?  
8Cef ]@x  
PC)aVr?@@  
共同计算帐项joint account *-`-P  
!m:rtPD'  
8nE}RD7bx  

k];NTALOG  
未决帐项outstanding account <,+nS%a  
',bSJ4)Y  
PD$' ~2  
BN%;AQV  
贷方帐项credit account||creditor account fWs@ZCt  
&rfl(&\oUi  
j
t`\n1q)  
G7NRpr  
借方帐项debit account||debtor account C8W4~~1S  
-$sVqR>_  
A+41JMH  
o"j$*o=  
应付帐||应付未付帐account payable L+D9ZE]  
E+z"m|G  
W,fXHYst  
d
:
8c}t2X  
应收帐||应收未收帐account receivable D^)?*(  
DIBoIWSuR  
P$#{a2
 
.K`EflN  
新交易||新帐new account rsn^YC  
Xj5oHHwn  
< `?V:};Q  
&w%--!T  
未决帐||老帐old account _lMSW6  
]x5+v0   
`e4gneQY  
Fk#$@^c@  
现金帐cash account }l7@:ezZZ7  
wV ^c@.ga  
vH
XCT?FuG  
de_%#k1:L  
流水帐running account c^1tXu|&  
CK9FAuU  
+SNjU"x  
O9ar|8y  
暂记帐||未定帐suspense account "cz'|z`  
MqjdW   
v3b +Ddp  
+3[8EM#g  
过期帐||延滞帐overdue account||pastdue account 4o|<zn  
W
<u,S  
xG WA5[YV  
(v}4,'dS  
杂项帐户sundry account /m|U2rrqb  
T#GTNk!v  
G|b I$   
z\`tnz7>$  
详细帐单||明细表detail account 722:2 {  
u{&#Gci  
#QNa| f#=  
4n} a%ocv^  
呆帐bad account mtmTlGp6Lc  
a4&Aw7"X  
G K
=b  
+_1sFH`  
会计项目title of account [`kk<$=,&  
IictX"3lh  
=2@
V}  
0.[t
EnLZ  
会计薄||帐薄account-book SQDfDrYP  
8d7 NESYl  
?$#P =VK  
oA?EJ~%  
营业报告书||损益计算表account of budiness||business report nJ}@9v F/  
=O
3)tm;  
C6'K)P[p  

>hY.F/[  
借贷细帐||交验帐account rendered E[cH/Rm  
MK(~  
#$ 4g&8  
3EHB~rL/C  
明细帐account stated ERy=lP~gV  
zGNmc7  
Ab6R?mUM  
jyB Ys& v  
与…银行开立一户头to open an account with @`qB[<t8:<  
/gn!="J  
szC B}WY  
yy Y\g  
与…银行建立交易to keep account with OT0IGsJ"'  
[HI$[:[  
?,i}Qr [Q  
~=Q^]y,  
继续记帐to keep account 6Yl+IP];i  
{isL<  
L{rd',  
*M/:W =,t  
与…有交易to have an account with >p'{!k  
fejC,H4I  
KP&xk13)  
(vp#?-i  
作成会计帐||有往来帐项to make out an account with y,/i3^y#_  
n,d)Wwe_`y  
'50}QY_R.  
N=\weuED  
清算||清理债务to make up an account 7pou(U  
fW[ .Q0  
SsPZva  
[8~P Pc^  
清洁帐目||与…停止交易to close ones account with fm L8n<1  
Gt+rVJ=v  
Ra"hdxH  
:a^/&LbLm  
结帐to close an account &isKU8n  
9w~SzpJ%  
)N*Jc @Y@  
'4SDAa2f  
清理未付款to ask an account||to demand an account d&\3}uH  
yO}5.  
K:^0*5Y-k  
S+#|j  
结清差额to balance the account with tcO{CI  
Cv}^]_`Q  
Z #T  
B%tWi  
清算to settle an account||to liquidate an account||to square an account I]DD5l}\  
L^r & .N\  
\EsT1aT  
k(M:#oA!  
审查帐目||监查帐目to audit an account 0)M8Tm0$  
s<rV1D  
S8Y\@C ?5  
NSBcYObX  
检查帐目to examine an account 6]4#8
tR1_  
!-.GfI:q  
#=VYq4B=  
G[`1Yw$  
转入A的帐户to charge the amount to As account 6T4I,XrY_F  
~USt&?  
mBE&>}G<  
0{g*\W*+~  
以计帐方式付款to pay on account Bp3E)l  
R|v'+bv  
dFF
=-_O>  
</WeB3#6  
代理某人||为某人on ones account||on account of one OZ+v ~'oD  
  ?C#E_  
#c
5jCy}n  
R(`:~@3\6  
为自己计算||独立帐目on ones own account ^lAM /   
:aK?DtZ  
8!rdqI  
m3TR}=n  
由某人收益并负风险on ones account and risk||for ones account and risk NC#F:M;b  
7/
?QZN  
==& y9e  
o6d x\  
由某人负担for ones account||for account of one d 8DU[p  
UXs)$  
Xv|=RNz  
~Ix2O  
按某人指示||列入某人帐户by order and for account of one ]S% (l,  
#<S*MGp!=  
)@X0'X<  
;Mup@)!j  
列入5月份帐目for May account sl `jovT[Y  
USEb} M`  
iN[x *A|h  
B* ,)
@h  
编入某中帐项下to pass to the account of||to place to the account of \gk.[={^P  
;~EQS.Qp  
D]]wJQU2  
@kqxN\DE  
寄出清算书to send in an account||to send in render an account !:^q_q4  
t/\
 
H*'1bLzq  
N+=
|WeZ  
支票薄cheque book ,|{`(y/v  
E4L?4>V@\  
R7kkth  
&ASR2J  
支票陈票人cheque drawer yGdX >h  
[mA-s
l]  
eF,F<IJT{  
\</!kY*3@t  
持票人cheque holder #GE]]7:Na  
lL:a}#qxU  
Dz(\ ?  
NOo?  
不记名支票cheque to bearer||bearer cheque z#^fS |  
.9rYBy  
+e-F`k  
nt#9j',6Rn  
记名支票||认人支票cheque to order ]>t~Bcnm  
w
qb4w7%  
UqOBr2UmG  
X.eOw>.
 
到期支票antedated cheque L~Gr,i  
.eR1\IAm  
 bDkZU  
SM2Lbf p!u  
未到期支票postdated cheque V4:/LNq_]  
v
;x0=I&%  
:&IHdf0+  
C#kE{Qw10r  
保付支票certified cheque ]YgR  
"' JnFM  
X z J#)}f  
wq$$. .E  
未获兑现支票，退票returned cheque <RY =y?%z  
j_~KD}  
hOY@vm&  
@C)s4{V  
横线支票crossed cheque C/e.BXA  
f#0HiE!  
Ghgn<YG  
"do5@$p|  
普通横线general crossing um.ZAS_kmc  
rwRZGd *p  
rH 3U;K!  
[';o -c"!  
特别横线special crossing 'J,UKK\5  
L4>14D\  
1dQA
o1  
aZN?V}^+  
空白支票blank cheque ZnEgU}g<2  
uNN/o}Qx  
JQV%W+-@  
&C9IR,&  
失效支票，过期支票stale cheque B\J[O5},
 
Kh]es,$D  
v$y\X3)mB  
@t%da^-HS"  
普通支票open cheque -9b=-K.y  
%;[DMc/  
Dvg'  
d@ZDIy  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount f2WVg;Z  
[V'c
 
^E70$yB^  
MhMiSsZ  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges N[_T3
(  
|! 9~  
S7+>Mk  
:Awwt0  
支票换现金||兑现to cash a cheque Wg|6{'a  
/!]K+6>
u  
~c EN=(Z~r  
/TMVPnvz.  
清理票款to clear a cheque $u<;X^  
+~5Lo'^  
]Jswxw  
C*YQ{Mz(f  
保证兑现to certify a cheque 8-;.Ejz!\A  
x6/u+Urn  
x1@,k=qrd  
b `P6Ox3  
填写支票数额to fill up a cheque IVxJN(N^  
If&))$7u  
D$FTnY  
rmjuNy=(  
支票上划线to cross a cheque z 0?MeH#  
LQF;T7VKS)  
MV5$e  
g2f"tu_/%  
开发支票to make out a cheque AF:_&gF  
 !XTzsN  
Id?-Og2iV  
]-wyZ +a  
签发支票，开立支票to draw a cheque||to issue a cheque rCo}^M4Pb  
,LBj$U]e|E  
o6u^hG6~'  
c44s@E  
透支支票to overdraw a cheque !
Vl)aL  
dw 6ysOR@  
rO}1E<g (  
 nS]e  
背书支票to endorse a cheque tar/no  
Wps ^wY  
T>'w]wi  
f#c}
}>V8  
请付票款||清付票款to pay a cheque||to honour a cheque (\qf>l+*  
myo4`oH  
>:.c?{%g*  
DlzL(p@r  
支票退票to dishonour a cheque 
K-'uE)  
_#~D{91 j:  
e\}@w1  
xjp0w7L)J  
拒付支票to refuse a cheque "C}<umJ'
 
%0&,_jM/9  
Lq3<&$  
\>\ERV
Ed  
拒付支票to stop payment of a cheque :"y2u   
%]F/!n  
;Qt%>Uo8  
\6AM?}v
 
提示要求付款to present for payment h8WM4 PK  
blomB2vQ  
p63fpnH  
odL*_<Z  
见票即付持票人payable to bearer GN(,`y  
wtbN@g0  
kP5I+B  
2(uh
7#Q  
支付指定人payable to order "uplk8iCJ  
kh}h(z^  
-I4@6vE,  
/QB;0PrE  
已过期||无效out of date||stale -V2f.QE%  
_rSwQ<38>  

(0@b4}Z  
W2`3PEa  
请给出票人R/D||refer to drawer }x|q*E\  
\hBzQ%0  
BW)@.!C  
1Y"9<ry  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #HP-ne; #  
IPTFx )]G  
Xtz29  
bR}fj
.gP  
文字与数字不一致words and figures differ 07=I&Pum  
pcIS}+L  

I\Y N!  
ga,kKPL  
支票 ,dd1/z
m  
\>9^(N  
时间已过account closed ES^JRX  
CY':'aWfa<  
h}tC+_"D  
r?~_^  
更改处应加盖印章alterations require initials 7'At_oG  
/)RH-_63  
yFd.tQs  
rosD)]I7  
%*K zP{  
VL5VYv=:  
时间已过effects not cleared eU)QoVt  
iW2\;}y  
d=D#cs;\  
n5oX51J  
停止付款payment stopped @#^Y# rxb  
h=6D=6c  
# bjK]+  
t>a D;|Y  
支票毁损cheque mutilated 9,&xG\z=  
<H#0pFB  
*Ej;}KSv  
{2Ew^Li  
汇款||寄钱to remit||to send money -Ju;
i<  
[
zq2h3r  
Kwm_Y5`A
 
O> _ F   
寄票供取款||支票支付to send a cheque for payment @@-TW`G7  
@*|UyK.   
<_
kA+&T  
_u;pD-  
寄款人a remitter KSS]%66Y  
vgDpo@fz8  
O8>&J-+2  
Jqgm>\y  
收款人a remittee CAx eJ`Q  
gH,Pz  
UqsOG<L'6  
@vib54G  
国外汇票foreign Bill *"Iz)Xzc`  
T~L V\}h  
x![.C,O  
/ece
}7M  
国内汇票inland Bill 3 G<4rH]  
NX8hFwR  
Qv'x+GVW]  
q7_Ttjn-DV  
跟单汇票documentary bill \et2a
X !  
5}_=q;sZ  
}kItVx  
KXl!VD,#`=  
空头汇票accommodation bill {_Ll'S  
f[R~oc5P0  
sV5") /~  
[MKG5=kaE  
原始汇票original bill <s\ZqL$f  
z%T|L[(6  
ux!YVvTPd  
NOkgG0Z  
改写||换新票据renewed bill T>b"Gj /  
&Ruq8n<  
%{ 3q=9ii  
Ac*J;fI  
即期汇票sight bill||bill on demand M=&,+#z<V  
9;\mq'v%  
Rrl  
{J/Fp#  
…days after date||…days after date…日后付款 FIVC~LDd  
:?y Ma$  
`$6~QLUf  
Z^'\()3t  
…months after date||…months after date…月后付款 TXyiC S3  
S-Bx`e9'  
:
/E s%z D  
HOCj* O4  
见票后…日付款…days after sight||…days sight Y.tT#
J^=  
,d*hhe  
n|rKo<Y0  
u,d5/`E  
见票后…月付款…months after sight||…months sight h9}*_qc&kV  
u-:3C<&>  
f^"pZS  
WK7?~R%rq  
同组票据set of bills q TN)2G   
S
++~w9}  
rMZuiRz*  
XQfmD;U  
单张汇票sola of exchange||sole of exchange &|RTLGwX  
dkCUU  
K
dp($L9r  
<m1v+cnqo  
远期汇票usance bill||bill at usance |KS,k|).  
z,^~H  
hh%?E\qM  
$6D*G-*8  
长期汇票long bill r;[=y<Yf  
=Tl_~OR  
ybJwFZ80  
+`{OOp=  
短期汇票short bill a@qc?  
~g
Mt U  
gOW8!\V  
kL0K[O
 
逾期汇票overdue bill CAs:>s '8  
hKWWN`;b !  
8,!Oup  
blIMrP%  
宽限日期days of grace n;N79`mZC  
PcU~1m1  
xb9+-{<J  
^IIy>  
电汇telegraphic transfer （T.T） CPRVSN0b{4  
^V96lKt/  
2xX:Q'\2  
kV5)3%?  
邮汇postal order||postal note （Am.）||post office order||money order p@4GI[4  
$GGaR x  
B,w ZI4oi*  
.1{{E8Fj  
本票promissory note （P/N） Z 
f\~Cl  
*`
Vmncv3  
HBtk)  
PS[ C!s&KE  
押汇负责书||押汇保证书letter of hypothecation (4A'$O2  
p`c_5!H

 
|ll
J%Jh F  
?&~q^t?u  
副保||抵押品||付属担保物collateral security 3Ioe#*5\  
bSX/)')j U  
%>i:C-l8  
[p`5$\e  
担保书trust receipt||letter of indemnity \P?X`]NwnO  
]FTi2B{}H  
/kkUEo+  
[{BY$"b#:  
承兑||认付acceptance N~mr@rXC  
G`>]ng  
.\^0RyJE  
'=fk;AiQ  
单张承兑general acceptance sAL ]N][Y  
W_Y8)KxG:L  
oYStf5  
;'uQBx}  
有条件承兑qualified acceptance Wx{E\ l  
d>8"-$  
wAprksZL#  
V\<2oG  
附条件认付conditional acceptance sEdz`
F  
/]xa}{^B  
~!r;?38V`  
#T^2=7 w  
部分认付partial acceptance   "Nj/{BU