[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。   yQf(/Uxk*x  
会计报表statement of account wQa,ol_p  
tl`x/  
r 5t{I2  
Hub K  
往来帐目account current 1\nzfxx
 
(L:Md
o  
t*`Sme]"B  
@r(3   
现在往来帐||存款额current accout 4gZ)9ya  
RwhKW?r+  
p3e=~{v*  
G++<r7;x  
销货帐account sales Dw$RHogb~y  
NMUF)ksjN  
t%Bh'HkG  
$F NH:r<  
共同计算帐项joint account [I/ZzDMX
 
PcI~,e%  
z m]R76  
 M{SJ8+G  
未决帐项outstanding account Y*IKPnPot2  
#qv!1$}2  
9Ais)Wy%p  
`ZT/lB`  
贷方帐项credit account||creditor account wN^^_  
')/w+|F  
AnK X4Q  
,C|{_4  
借方帐项debit account||debtor account &h_Y?5kK  
`?SC.KT  
fYpJ2y-sA  
ta^$&$l  
应付帐||应付未付帐account payable }$g"|;<ha  
#g'j0N  
5sNN:m  
F>GPi!O  
应收帐||应收未收帐account receivable R<ORw]  
RxNLn/?d@  
|<O^M q  
 mA"[x_  
新交易||新帐new account ^Cvt^cI  
I:6
XM?  
yr?X.Np  
;Sg,$` ]  
未决帐||老帐old account hT`&Xb  
b"nkF\P@Fj  
J#jFX F\  
T3LVn<Lm\  
现金帐cash account ]9c{qm}y  
V]m}xZ'?^  
\v$z
U  
2 /*z5  
流水帐running account ei"c|/pO  
Q)lD2  
4wGBB{X  
IiJ$Ng  
暂记帐||未定帐suspense account *{5/" H5  
_~*j=XRs  
72_+ b  
h:sf?X[  
过期帐||延滞帐overdue account||pastdue account .}T-R?  
W;os4'h$  
rBi6AM/  
p"- %~%J=  
杂项帐户sundry account k8@bQ"#b  
[:qJ1^UU  
LC$M_Cpw  
f.bwA x  
详细帐单||明细表detail account \( ;u
[  
` N R,8F  
-$_FKny  
-$Kc"rX  
呆帐bad account qk>SM|{  
>AY9F|:  
O(v>\MV  
]6s/y  
会计项目title of account
,4 q^(  
Bjj=UtI  
vK+!m~kDu  
y>#kT  
会计薄||帐薄account-book a dRIg:2  
uI &0/  
 R0
F [  
33wVP}e5  
营业报告书||损益计算表account of budiness||business report UEt78eN  
H8B2{]HAt  
)?$@cvf  
MgN;[4|[h  
借贷细帐||交验帐account rendered ~4Mz:h^  
SGba6b31  
XD|Xd|/ {  
mAY/J0_  
明细帐account stated nEW.Y33  
}_}    
"%S-(ue:  
#W l^!)#j?  
与…银行开立一户头to open an account with ,fN <I  
9ZR"Lo>3e+  
nh80"Ny5  
"gzn%k[D9m  
与…银行建立交易to keep account with |1/8m/2Af.  
7GG`9!l]D  
gg8)oc+w  
L{l}G,j<  
继续记帐to keep account E>gLUMG$  
/~7M @`1  
o4@d,uIw^  
(Q ^=^s|  
与…有交易to have an account with L;A#N9  
lUp%1x+  
lbw+!{Ch  
l@u  "iGw  
作成会计帐||有往来帐项to make out an account with Z#[%JUYp'  
ygX!'evY  
vRD(* S9^  
/v|b]Ji  
清算||清理债务to make up an account 1vCp<D9<  
2']0c z  
Raetz>rL  
k>8OxpaWv?  
清洁帐目||与…停止交易to close ones account with fCnwDT  
TDy)A2Z  
6 OvH"/X4  
w 40*vBz  
结帐to close an account ;~WoJlEK3  
5p:2gsk  
gkq~0/  
(!0_s48f  
清理未付款to ask an account||to demand an account 3m2y<l<  
+l!.<:sp  
a HI~@  
\IzZJ
Gi  
结清差额to balance the account with !U(KQ:j  
-e
m3 #V  
b j<T`M!  
=,i?8Fuz  
清算to settle an account||to liquidate an account||to square an account u:J4Az^!  
^h#A7 g  
hp}rCy|01  
;j(*:Nt1  
审查帐目||监查帐目to audit an account HM"(cB(n`  
W?.xtQEv  
eecIF0hp  
7Wiwnv_"  
检查帐目to examine an account p;R&h4H  
C:bA:O  
@T.F/Pjhc  
{_z6  
转入A的帐户to charge the amount to As account '-G,7!.,r%  
 :J)^gc  
j.+,c#hFo
 
2(e;pM2Dq  
以计帐方式付款to pay on account Pl#u,Y  
e(`r"RrQ  
20`XklV  
dr(e)eD(R>  
代理某人||为某人on ones account||on account of one NA/Sv"7om  
/^&$ma\  
>Yv#t.!  
,5K&f\  
为自己计算||独立帐目on ones own account M$f _I +  
I>-}ys`[  
!4t%\N6Ib  
@:!%Z`  
由某人收益并负风险on ones account and risk||for ones account and risk Ml+f3 #HP  
`fVzY"Qv k  
n iB<h  
ZC^?ng  
由某人负担for ones account||for account of one S=~+e{  
'Nx"_jQ  
`<Hc,D; p  
}:0HM8B7!  
按某人指示||列入某人帐户by order and for account of one O U mZ|  
fKuaom9  
<!|=_W6  
Tm~jYgJ   
列入5月份帐目for May account
(KfdN'vW  
+,D82V7S  
AJzm/,
H  
~n/:a  
编入某中帐项下to pass to the account of||to place to the account of (ijO|%?  
&N%-.&t'  
)
oS~ish  
_,-\;  
寄出清算书to send in an account||to send in render an account )*o) iN 7l  
5=4-IO6W[]  
[F
W
B  
C|QJQ@bj0  
支票薄cheque book qEkhgJqk  
#e9XU:9@g  
\OK}DhY#  
P|aSbsk:I<  
支票陈票人cheque drawer G0ENk|wbbj  
52.hJNq#L  
uuCVI2|  
EkN>5).  
持票人cheque holder z_z'3d.r7  
Z \-  
(Pt*|@i2c  
zH@+\#M  
不记名支票cheque to bearer||bearer cheque O}7aX '  
]d&;QZ#w  
&0-Pl. M  
qZSW5lC0  
记名支票||认人支票cheque to order [@s5v  
F0Z cV>j}  
} x'o`GuUf  
m(WVxVB  
到期支票antedated cheque ^}GR!990  
jg3['hTJT  
HMR!XF&JjC  
I]ol[ X0S  
未到期支票postdated cheque Fd9Z7C  
%E2C4UbY  
ra\|c>[%  
6K9-n
}z  
保付支票certified cheque UAdj[m61  
sF#t{x/sW  
"S&1J8D|  
j;*= ^s  
未获兑现支票，退票returned cheque =iPQ\_ON@  
#kQLHi3##  
e?-LB  
:#W>lq@H  
横线支票crossed cheque ^EKf_w-v  
7jF2m'(  
Al]z=  
C6b(\#g(  
普通横线general crossing fP1fm  
Qp>Q-+e0  
\V.U8asfI  
H*>5ne=x  
特别横线special crossing -QP1Se*#  
vy F(k3W  
YA^g[,  
6~q"#94  
空白支票blank cheque woK?td|/  
{eo?vA8SE  
q]t^6m&-  
.w]S!=h  
失效支票，过期支票stale cheque *r]#jY4qx  
MT@Uu  
YcBAW4B`  
HnfTj5J@  
普通支票open cheque = t-503e.J  
Tk4"qGC.  
aMjCqu05  
 6@ )bZ|  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :J+GodW  
SYTzJK@vZJ  
YY<e]CriU  
^zaN?0%S33  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $rE_rZ+]="  
\Tj(]  
Yt;.Z$i ,  
-n~VMLd?@  
支票换现金||兑现to cash a cheque ub] w"N  
I^6z
UVH  
^KMZB  
o,RLaS,BK'  
清理票款to clear a cheque \6${Na'\  
Fc<+ N0M{  
\D #NO  
VN8ao0^d;d  
保证兑现to certify a cheque 1{V*(=Tp  
"2bCq]I0  
z<mU$<  
bdCpGG9  
填写支票数额to fill up a cheque dGz
Z_Vf  
KmkPq]  
p(Q5!3C0q  
&6 L{1  
支票上划线to cross a cheque s0"1W"7vh  
b mO[9 )G  
qzqv-{.h  
R{hKl#j;>  
开发支票to make out a cheque Pw'3ya8  
# -
Ts]4v  
y85/qg)H^  
;[@< ,  
签发支票，开立支票to draw a cheque||to issue a cheque u1&pJLK0[  
S0Y$$r  
"tbKKh66  
PQ|kE`
'  
透支支票to overdraw a cheque ;,]T|>M  
``}EbOMG  
amIG9:-1'  
:WTO*M  
背书支票to endorse a cheque Khxl'qj  
>LwZ"IEV  
yA!#>u%g  

vd9><W  
请付票款||清付票款to pay a cheque||to honour a cheque }cG
!93  
Jx@3zl  
kfBVF%90  
TCFx+*fBd  
支票退票to dishonour a cheque ,xrXby|R"  
+)FB[/pXk  
(AdQ6eGMb  
[(Pm\o  
拒付支票to refuse a cheque w7]@QTC  
nmVL%66K  
Y`3>i,S6\  
nJ4i[j8  
拒付支票to stop payment of a cheque M yr [  
C-$S]6  
A5zT^!`
[  
Dm[4`p@IY\  
提示要求付款to present for payment &V[m{.  
}}v;V *_V  
ZUb6d*B  
41WnKz9c  
见票即付持票人payable to bearer e@6<mir[4  
XFPWW,  
<5A(rDij  
keEyE;O}u  
支付指定人payable to order E[>4b7{g:  
Zycu3%JI  
x5k6yHn  
Ym5q#f)|  
已过期||无效out of date||stale DQd~!21\|  
INsc!xOQ  
b}p0&%I
 
hp!UW  
请给出票人R/D||refer to drawer nW3`Z1kq})  
M& GA:`  
z1?7}9~`0c  
`(?E-~#'  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Pm6/sO  
JB a:))lw  
b/
h,qv  
Ft>Abj,6  
文字与数字不一致words and figures differ 67Z|=B!7  
zo&'2I  
B i?DmrH  
C+$dm)M/q  
支票 vAi kd#C)  
HiEXw}Hkz  
时间已过account closed ,L^eD>|j
5  
K>9]I97g'  
6|t4\'  
? r=cLC  
更改处应加盖印章alterations require initials Sve~-aG  
Qi#%&Jz>f  
r>sk@[4h  
$$2\qN -  
)Fk%,H-1  
#[C|%uq  
时间已过effects not cleared {e A4y~k  
lqa.Nj  
i=@.u=:  
B0NK
av  
停止付款payment stopped -kxNJ G
c?  
wX" 6 S:  
6+A<_r`#Q  
IY?[0 S  
支票毁损cheque mutilated P*XLm  
2c@R!*  
R4u=
.  
(X@JlAfB  
汇款||寄钱to remit||to send money pj G6v(zK  
=xWZJ:UnU  
f@T/^|`mh  
=O1N*'
e  
寄票供取款||支票支付to send a cheque for payment oJb
D|m  
aR ao\Wp|  
11}X2j~Ww  
snOd 3Bw  
寄款人a remitter y!;rY1  
(m 4`l_  
g8 ,V( ^  
i)g=Lew  
收款人a remittee ?2_Oa%M  
2ixg ix  
b"t95qlL  
KlDW'R$  
国外汇票foreign Bill -bu.Ar-#;h  
PuqT&|wP l  
a H'iW)  
\:]Clvc  
国内汇票inland Bill uA7~`78  
2i*-ET  
'{p/F $  
-gefdx6ES  
跟单汇票documentary bill N|Xx#/  
/UTe aM!?"  
b2
6#0;i  
M.))UKSF  
空头汇票accommodation bill >{p&_u.r-  
P7O$*  
"<H.F87Z)  
:oYu+cQ  
原始汇票original bill X:bv ?o>Y  
X@|'#%  
hJ\IE?+  
KSnU;B6w>  
改写||换新票据renewed bill C']TO/2q
 
qk;*$Q  
wl1i@&9  
?pn<lW8d  
即期汇票sight bill||bill on demand c""*Ng*T  
P&"8R  
"{1`~pDj?  
:kz*.1  
…days after date||…days after date…日后付款 +>h}Uz  
l{ja2brX  
8+K=3=05#U  
9W88_rE'e}  
…months after date||…months after date…月后付款 NC'+-P'y  
b9Jah  
g"aWt% P  
'RK.w^  
见票后…日付款…days after sight||…days sight 9o5W\.A7[D  
|b" h+  

/RU'~(  
a,g3/  
见票后…月付款…months after sight||…months sight &HBqweI  
gsFyZ  
d5h]yIz^  
n "?It  
同组票据set of bills q)vdDdRe_  
Y|JC+Ee  
Syv[[Ek  
mO
gsO  
单张汇票sola of exchange||sole of exchange yN}upYxp  
1{D_30sG.  
@a-u_|3q
 
vM  )2F  
远期汇票usance bill||bill at usance (1pI#H"f9  
W[Kv Qt3%  
ZI.;7G@|  
f}{ lRk  
长期汇票long bill >SRUC  
r*?rwtFtg  
V6l~Aj}/  
?4>uGaU\  
短期汇票short bill vxuxfi8x  
Z9Prw/8P  
qZw4"&,j$  
4Uz1~AuNxb  
逾期汇票overdue bill lS1-e0,h1  
/IQl  
4H XqRFUD  
E.~;  
宽限日期days of grace eyq\a'tyB  
 ybnq;0}$  
{ a2Y7\C/  
h M{&
if
 
电汇telegraphic transfer （T.T） kg@D?VqJP  
6x18g(KbP  
CbPCj.MH  
Qa*?iD  
邮汇postal order||postal note （Am.）||post office order||money order MV8Lk/zd?A  
! C}t)R]^  
[t)omPy<c  
2hB';Dv  
本票promissory note （P/N） 85;hs  
!
%w#h0(b  
- ^A
=U7  
<(|No3jx  
押汇负责书||押汇保证书letter of hypothecation `v2] Jk<  
$7Sbz&)y3  
O<}^`4d  
e<_yr>9g"  
副保||抵押品||付属担保物collateral security %cIF()  
oL?[9aww  
#$\cRLPg  
?gZJ v  
担保书trust receipt||letter of indemnity ,$;g'z!N  
9a.r(W[9  
@3D8TPH  
FN$hEc!  
承兑||认付acceptance fwR3=:5~  
_-N S-E  
C):RE<X  
&5*)r@+  
单张承兑general acceptance p)
 x.Y  
?(8z O"  
{HgW9N(  
| .bp  
有条件承兑qualified acceptance D+ki2UVt&  
Y~RZf /`  
j s(E-d/  
F~Kd5-I@  
附条件认付conditional acceptance Salu[)+?  
^RN1?dXA  
| ?6
wlf  
Oto
pA)  
部分认付partial acceptance   9JF*xXd>Q