[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。   s/s&d pT*  
会计报表statement of account n:) [%on  

b6sf1E  
5U4V_*V  
SK^(7Ws~0  
往来帐目account current VBF:
MAA  
)T^wc:  
_z{9V7n4  
(xVx|:R[<H  
现在往来帐||存款额current accout OdY9g2y#m  
d|7LCW+HW  
>~Tn%u<  
<)T~_s  
销货帐account sales D1v0`od'  
J5HK1  
YM'4=BlJHv  
{=mGXd`x?l  
共同计算帐项joint account yt="kZ  
.Y?]r6CC/  
~ss6yQ$  
n*na6rV\k  
未决帐项outstanding account 3W_7xLA  
ty rP[y  
"-dA\,G  
CMOyK^(e  
贷方帐项credit account||creditor account r<!nU&FPD:  
X9]} UX  
HF_8661g  
Lw_|o[I}  
借方帐项debit account||debtor account PsXCpyY!s  
LD5`9-  
JJ}DYv  
K/f-9hE F  
应付帐||应付未付帐account payable $L6R,%c  
>(.|oT\Tb  
0zSz[;A  
!bYVLFp=\_  
应收帐||应收未收帐account receivable K[OOI~"C  
R2-F@_  
RO/(Ldh  
j=M%*`@  
新交易||新帐new account aEIz,^3  
R<6y7?]bZ  
I#O"<0 *r  
6Z J-oT!.  
未决帐||老帐old account M."/"hV`-  
wS
#Uw_[  
rXD:^wUSc  
ln=fq:  
现金帐cash account _u$DcA8B  
_
LC*_LT_  
j<0;JAL  
5 D^#6h 4  
流水帐running account M80Q6K  
>Jx=k"Kv+  
[w@S/K[_|  
!ae?EJm"  
暂记帐||未定帐suspense account 4}/gV)  
,-E'059  
n9={D  
GuU-<*u(d  
过期帐||延滞帐overdue account||pastdue account , ftJw  
(Q% @]  
hB.8\-}QMq  
#\Rxqh7  
杂项帐户sundry account Kd+E]$F_OH  
a@W9\b@I  
ki@C}T5  
&DGz/o  
详细帐单||明细表detail account 0,DrVGa  
%~Rg`+  
$[fqTh  
=wDXlAQ  
呆帐bad account ZZo<0kDk  
r1<*=Fs=>>  
GEf=A.WAfw  
tR'RB@kJ  
会计项目title of account ^?""'1iuQx  
0'pB7^y  
[j'!+)>_  
"%^_.Db>|  
会计薄||帐薄account-book V^[&4  
]9/A=p?J@  
b:Zh|-  
} (-9d  
营业报告书||损益计算表account of budiness||business report H2: Zda#  
U-1UWq  
*|\bS "  
+39uKOrZ  
借贷细帐||交验帐account rendered |au`ph5  
,IboPh&Q78  
@#,/6s7?  
[i
q^'E  
明细帐account stated H6 x  
CA`V)XIsP  
=&UE67eK,  
Ev
m3Sm!S  
与…银行开立一户头to open an account with Ah7"qv'L\  

n)q8y0if  
EDgtn)1  
_^GBfM.  
与…银行建立交易to keep account with -%fj-Y7y  
k $^/$N  
Ka(B&.  
c{y'&3\  
继续记帐to keep account )$E){(Aa  
=Vs?=|r  
Kj @<$ChZw  
dyn)KDS  
与…有交易to have an account with qF bj~ec  
dNt ^lx  

R)Mkt8v  
Ep./->fOA  
作成会计帐||有往来帐项to make out an account with Fn`Zw:vp6  
3< $Ek3X  
5O]tkHYR  
i&6U5Va,G  
清算||清理债务to make up an account M]{~T7n-  
#*CMf.OCh  
_dk[k@5W{'  
sd%)g<t  
清洁帐目||与…停止交易to close ones account with 7"'PfP4c  
V||b%Cb1g  
hIqUidJod  
u,8)M'UU  
结帐to close an account W>w(|3\  
ya~;Of5  
$)ka1L"N  
@uRJl$3  
清理未付款to ask an account||to demand an account U'" #jT  
&K'*67h  
GBB
r[}y-  
`O2P&!9&  
结清差额to balance the account with y'^U4# (  
l([aKm#  
&\6},
JN  
=ZURh_{xV  
清算to settle an account||to liquidate an account||to square an account GP4!t~"1  
C=&n1/  
dcmf~+T  
%b*N.v1+  
审查帐目||监查帐目to audit an account "!vY{9,  
d*Mqs}8  
ELnUpmv\  
F%p DF\  
检查帐目to examine an account aG;F=e  
%"(HjanH  
cd1-2-4U  
B`R@%US  
转入A的帐户to charge the amount to As account V0>[bzI  
|z3!3?%R  
.>TG{>sH  
[8Y7Q5Had  
以计帐方式付款to pay on account > i  
/hqn>t  
R3og]=uFzm  
UVlB=  
代理某人||为某人on ones account||on account of one :t`W&z41  
+jF|8  
S[$9_Jf  
D<FQVdP  
为自己计算||独立帐目on ones own account *j&\5|^V  
bl>W
i@GL  
=TEe:%mN  
bK#ZY  
由某人收益并负风险on ones account and risk||for ones account and risk c"kB@P  
NX %1L! #  
:^`j:B  
{:"<E?+  
由某人负担for ones account||for account of one 25`W"x_  

.?3roQ  
?/MkH0[G=  
C TG^lms  
按某人指示||列入某人帐户by order and for account of one 3x W:"  
S)z w[m  
9c}C<s`M  
(Q||
5  
列入5月份帐目for May account #y#TEw,  
=/a`X[9vI  
` ~m/  
3 $%#n*  
编入某中帐项下to pass to the account of||to place to the account of N e{=KdzT  
dL4VcUS.  
j} Svb1A  
3O*
iv{-&  
寄出清算书to send in an account||to send in render an account feB 
?  
]7k:3"wH  
P]^8Enp
 
lGp:rw`
 
支票薄cheque book _z%\53h  
H74'I}  
={cM6 F}a@  
@Yb8CB  
支票陈票人cheque drawer WL
U_t65  
r,IekFBs  
3v3cK1K@oE  
9:RV5 Dt  
持票人cheque holder sV5k@1Y  
Oz\J +  
Y'P^]Q=}_#  
-}T7F+  
不记名支票cheque to bearer||bearer cheque z"7?I$NQ  
AX{<d@z`j  
|wb_im  
o92BGqA>&  
记名支票||认人支票cheque to order 6v:L8t$"  
)cQ KR4x0^  
}Tm+gJA  
'.pGkXyQ  
到期支票antedated cheque 34)l3UI~  
V+>RF  
@~$=96^  
0[ "CP: u  
未到期支票postdated cheque o\W>$$EXD  
!}P^O(oY  
?S= y>b9R  
 I31Nu{  
保付支票certified cheque }3Ke  
%C Qa8<q  
nw*a?$S3  
py~[M'p(H  
未获兑现支票，退票returned cheque 1n2Pr'|s  
_z]v;Q  
!7]^QdBLY  
2|exY>`w  
横线支票crossed cheque :G9d,B7*  
G^<m0ew|  
H 9/m6F  
T[[E)f1[  
普通横线general crossing *pS3xit~  
h } &dvd  
<uoVGV5N  
DD7D&@As  
特别横线special crossing mDwuJf8}  
]x& R=)P  
VWXyN  
j}@LiH'Q  
空白支票blank cheque P%w!4v~"  
3M[d6@a  
6eB~S)Ko  
t]3:vp5N]  
失效支票，过期支票stale cheque bTYR=^9  
_q-k1$o
$  
%dmQmO,  
Zn|lL0b{q  
普通支票open cheque .Q</0*sp  
d"ZsOq10D  
_iqaKYT$  
|l|$Q;  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tnb'\}Vn  
8&x&Ou$("V  
2I=
4l   
.ArOZ{lKD>  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vls+E o]  
,*L3  
tC+11M  
%&'[? LXD  
支票换现金||兑现to cash a cheque Xe ^NVF  
s/;S2l$`  
Yv
{$
XI7  
,4,./wIq  
清理票款to clear a cheque L`w_Q2{sv  
aNICSxDN  
JsX}PVuL  
L[+4/a!HQ  
保证兑现to certify a cheque +OInf_O  
-Y"2c,~pH  
-ebyW#  
dZd]p8  
填写支票数额to fill up a cheque k1D|Cpnp  
&]KA%Db2  
&6\E'bBt  
sw(|EZ7F  
支票上划线to cross a cheque ]>+ teG:4  
0o@eE3^  
? a*yK8S  
a8y*Jz-E  
开发支票to make out a cheque 0}>p)k3&A  
pe\]}&  
=@;\9j  
5G#2#Al(F  
签发支票，开立支票to draw a cheque||to issue a cheque %x^U3"7  
A22'qgKm@  
NdI~1kemr  
k#5Qwxu`  
透支支票to overdraw a cheque I^``x+a  
a0wpsl iF  
v?q)E%5j  
hus9Zv4  
背书支票to endorse a cheque s%zdP  
NrcxuItkYn  
Q"GZh.m  
7a%)/)<D  
请付票款||清付票款to pay a cheque||to honour a cheque QIcc@PGT9a  
>\1j`/ :ZI  
Pfg.'Bl  
 
OJ# d  
支票退票to dishonour a cheque s%l^zA(  
H$3:Ra+ S  
F^wm&:%{`  
=%crSuP  
拒付支票to refuse a cheque _s0;mvz'  
yzL6oU-{&  
`Y<FR  
E^Z?X2Z  
拒付支票to stop payment of a cheque F*,RDM'M  
\2 `|eo  
8SO(pw9  
h`MTB!o  
提示要求付款to present for payment p}a0z?  
5k<0>6;XH  
'!XVz$C  
_Qf310oONS  
见票即付持票人payable to bearer e:;u_be~  
-=4:qQEw  
!X<dN..  
J+Zp<Wu-  
支付指定人payable to order 8]% e[  
c"S{5xh0&  
iq`caoi  
G@6F<L~$1  
已过期||无效out of date||stale +)e+$ l  
/baSAoh/e
 
.arWbTR)~U  
03dmHg.E!E  
请给出票人R/D||refer to drawer ;Z-%'5hKM  
j:'8yFi_  
*skmTioj&  
\2y[Hy?  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t|}}#Z!I[f  
SH1)@K-  
,uCgC4EP  
d`J~w/] `\  
文字与数字不一致words and figures differ :z%q09.)  
"|d# +C  
]R]%c*tA  
cFloaCz  
支票 Dq9*il;'  
Kr@6m80E5  
时间已过account closed 7)
Qq  
OCbwV7q:  
Ox&]{  
{1J4Q[N9m  
更改处应加盖印章alterations require initials *w23(f  
V%[34G  
f2Z(hYH~  
MW|:'D`  
_+}#  
E8b:MY  
时间已过effects not cleared >AUzsQ  
c4(og|ifk  
_.^`DP>  
$'93:9tg
 
停止付款payment stopped VqnM>||  
J)="Im)  
}5lC8{wZ  
]q3.^F  
支票毁损cheque mutilated v]hu5t  
i^"!"&tW#  
O#x=iZI  
E{{Kzr2$  
汇款||寄钱to remit||to send money #,Cz+k*4  
 /J[s5{  
WSOz^]  
;]^% 6B n  
寄票供取款||支票支付to send a cheque for payment Qe
 G3X+  
n|eM}ymF+  
WM9z~z'2a  
K aNO&%qX  
寄款人a remitter A/88WC$v  
Tx|y!uHh  
#i=k-FA)H  
<,,X\>B  
收款人a remittee q0VR&b`?>D  
#;/ob-  
)_SpY\J  
|H>;a@2d  
国外汇票foreign Bill t_jnp $1m  
K#xL-   
cr~.],$Om  
b!`{fwV  
国内汇票inland Bill J7+[+Y  
nfksi``Vq  
1\-r5e; BE  
-mLS\TFS  
跟单汇票documentary bill Q2<v: *L  
;Pe=cc"@  
0HN%3AG]  
w$"^)EG,7  
空头汇票accommodation bill ] D[\l$(  
D 3Tqk^5  
d:=Z<Y?d/  
^o4](l  
原始汇票original bill iAZbh"I  
"<&) G{  
}!V-FAL  
@;}vK=6L  
改写||换新票据renewed bill _RE;}1rb,  
D.gD4g_O/  
afE)yu`  
|!{Y:f;  
即期汇票sight bill||bill on demand "v/Yw'! )  
]EdZ,`B4  
\&[(PNl  
:Q8*MJ3&V  
…days after date||…days after date…日后付款 -^q;e]+J  
a9NIK/9  
JT6}m  
Uo;a$sR  
…months after date||…months after date…月后付款 c2-oFLNP=  
Hb0_QT~  
/
QT>"  
d'iSvd.  
见票后…日付款…days after sight||…days sight 2"_5Yyb  

opTH6a  
zI4d|
P  
s"R5'W\U  
见票后…月付款…months after sight||…months sight i6<uj  
}46Zfg\T6n  
6Ta+f3V  
qiH)J- ~GZ  
同组票据set of bills 3^5h:O aT  
6-FM<@H{  
$gZiW8  
_|T{2LvwT  
单张汇票sola of exchange||sole of exchange _qk yU)z  
&OA6Zw/A  
kU,g=+2J  
dh9@3. t  
远期汇票usance bill||bill at usance _}F_Q5)  
r+k &W  
-fp/3-  
(2UA,  
长期汇票long bill -[}Aka,f!  
q3 C  
(4?^X  
QAAuFZs  
短期汇票short bill +\$c_9|C+  
z[6avW"q  
"!CV
m{7[  
&XCP@@T  
逾期汇票overdue bill wY ??#pS  
n.t5:SW  
Mdq|:^px  
-*Tf
.c  
宽限日期days of grace B):ZX#  
bR,E
s~n  
aRElk&M  
eK5~YM:o  
电汇telegraphic transfer （T.T） h=\1ZQKC)  
 fefy`J  
#RbdQH !  
o")"^@Zhi  
邮汇postal order||postal note （Am.）||post office order||money order %a|Qw(4 \  
TQb@szp:|  
l fFRqZ  
/q}(KJX  
本票promissory note （P/N） D+BiclJ  
Zb2PFwcy  
nCQ".G  
||fw!8E  
押汇负责书||押汇保证书letter of hypothecation Hpa6;eT  
<$K=3&:s8q  
WrcmC$ff  
("F$r$9S  
副保||抵押品||付属担保物collateral security E)`0(Z:E  
*JfGGI_E  
7VG*Wu  
Z6rZAwy  
担保书trust receipt||letter of indemnity 6212*Z_Af  
P{9wJ<  
P3-O)m]jv  
FPkk\[EU  
承兑||认付acceptance .dVV# H  
ID`Ot{ y  
'wtb"0 }  
Pksr9"Ah  
单张承兑general acceptance < Np Mv!g  
MgJ5FRQ  
60]VOQku  
cMF)2^w}  
有条件承兑qualified acceptance 1L+hI=\O  
w=<E)  
UJQTArf  
[s`B0V`04  
附条件认付conditional acceptance ,A7:zxnc.V  
)P?Fni}  
"U"fsAc#  
Fx}v.A5  
部分认付partial acceptance   D\+x/r?-I