[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。   Y5PIR9-  
会计报表statement of account L-G186B$r  
\!z=x#!O$  
^'v6 ,*:4  
49HtI9@  
往来帐目account current kc/h
]B  
)p12SGR5  
+z(" 'Cv  
P|_?{1eO2  
现在往来帐||存款额current accout $T]1<3\G  
<fs2;  
(WN'wp  
|w /txn8G|  
销货帐account sales BniFEW:<  
Kq6m5A]z  
?CL1^N%  
q`9~F4\  
共同计算帐项joint account "LXLUa
03  
>D<nfG<s Z  
uTB;Bva  
9c#9KCmc  
未决帐项outstanding account O&d
(FJZ  
)bw>)&)b`  
I%{^i d@  
P{QRmEE  
贷方帐项credit account||creditor account BFj@Z'7P  
|]r# IpVf  
8q_3*++D  
}[ux4cd8Y  
借方帐项debit account||debtor account "eh
"'Z  
,FS iE\  
br$!}7#=L  
VJHHC.Kz  
应付帐||应付未付帐account payable Qpf BM  
gt jgC0  
$_)YrqSo~  
vlzjALy  
应收帐||应收未收帐account receivable >fs-_ >1d  
},[S9I`p  
EB@!?=0x  
3^1)W!n/  
新交易||新帐new account /1 n}IRuw  
>k_Z]J6Pd  
\UtUP#Y{t  
CAcnH  
未决帐||老帐old account ~R!(%j ]  
V~e1CZ(2X  
Ds L]o  
,u~\$Az6  
现金帐cash account -cq ~\m^6  
G/<{:R"  
Nmi#$K[x  
f()^^+  
流水帐running account FopD/D{  
b;!
ilBc  
ao F>{Z4&B  
B#EF/\5  
暂记帐||未定帐suspense account \O7,CxD2  
o~es>
;  
b2p<!?  
kQVl8KS  
过期帐||延滞帐overdue account||pastdue account {"{J* QH  
nV']^3b  
 ] mP-HFl  
 :VLuI  
杂项帐户sundry account NG5H?hVN=  
y=
  
r=@h}TKv{I  
BLMcvK\9  
详细帐单||明细表detail account $8_*LR$  
\I'A:~b)L  
*jA%.F  
r% mN]?u  
呆帐bad account O8dD
oP\F2  
$RA"NIZ:!  
ch :428  
/=7|FtB`  
会计项目title of account hb? |fi  
wQ[2yq  
xZ9y*Gv\=  
*+@/:$|U  
会计薄||帐薄account-book rZpc"<U  
VT'$lB%IK  
DO( /,A<{8  
3)dT+lZ  
营业报告书||损益计算表account of budiness||business report zROyG  
@ju-cv+  
,LzS"lmmo  
nMVThN*Ig  
借贷细帐||交验帐account rendered A]=?fyPh{'  
>u4uV8S  
t.

knYO)  
v8pUt\m"  
明细帐account stated P<2yCovn`  
luC',QJB  
s|{K?s  
aG=Y 6j G  
与…银行开立一户头to open an account with (<%i8xu2  
f#X`e'1  
ao7|8[  
< W&~tVv  
与…银行建立交易to keep account with _BW$?:)9  
:; ??!V  
1bj75/i<6  
.!9]I'9M  
继续记帐to keep account F ^ E(AE  
c[",WB<9  
7Uj[0Awn  
W/?D}#e<4  
与…有交易to have an account with D=dY4WwG  
CQtd%'rt6  
@H{$,\\  
Nw|Lrn*h!  
作成会计帐||有往来帐项to make out an account with 46e;UUf!d  
b#XS.e/uf  
)Ba^Igb}  
#Q$4EQB  
清算||清理债务to make up an account ~:+g+Mf~[  
9
:=a FP  
5h20\b?=$  
}.T$bj1B;V  
清洁帐目||与…停止交易to close ones account with hc[GpZcw,  
9Z+@i:_}  
1eb1Lvn  
H!45w;,I  
结帐to close an account z1V0WDVm  
<&+l;z  
Uf\*u$78  
VVe>}  
清理未付款to ask an account||to demand an account <!w-op2@ir  
*~:@xMa  
}xdI{E1 q)  
 |u$AzI  
结清差额to balance the account with LR
bevpZ,  
@
pG\5Jnf  
8D+OF 6CM  
F^Q  
清算to settle an account||to liquidate an account||to square an account g#70Sg*d  
BtqJkdK!;1  
q2hZ1o  
L)w& f  
审查帐目||监查帐目to audit an account :*oI"U*f  
Jk1Up2#B  
WQK#&r*  
`__CL )N|  
检查帐目to examine an account Ok*:;G @  
?Rl*
5GRW  
]1Q\wsB  
*2>%>qu  
转入A的帐户to charge the amount to As account b(XhwkGVq  
atN`w=6A`  
\<PX'mnO  
U2Ur N?T  
以计帐方式付款to pay on account @:c
 1+  
lYZHM,"  
^SjGNg^ 7D  
&Owt:R)9~  
代理某人||为某人on ones account||on account of one c9'#G>&h~^  
>2v_fw  
cAiIbh>c  
1-qQp.Wj  
为自己计算||独立帐目on ones own account 5Y,e}+I>  
z5i!GJB  
MWB uMF  
VvltVYOZA  
由某人收益并负风险on ones account and risk||for ones account and risk rgP$\xn-  
Y@r#:BH )  
TVjY8L9'h  
%ZQl.''ISa  
由某人负担for ones account||for account of one AX1\L|tJS  
@*c+`5)_  
D<rjxP  
:
#gz)r  
按某人指示||列入某人帐户by order and for account of one 4 5Ql7~  
KlrKGmy,)  
T}\U:@b  
G;^iwxzhO  
列入5月份帐目for May account Ia(A&Za  
yDyq. -Q  
DvhK0L*Qr  
z.jGVF4  
编入某中帐项下to pass to the account of||to place to the account of F*NIs:3;  
@L~
y%#  
95H`-A  
6?KsH;L9  
寄出清算书to send in an account||to send in render an account @lmke>  
DL~LSh  
n@%'Nbc>b  
;=n7 Z  
支票薄cheque book tRXM8't   
3^fZUldf  
Y8AU<M  
"jpjBH:c$  
支票陈票人cheque drawer K]7@%cS  
J ,q:  
^|x{E20  
t /47lYN)  
持票人cheque holder 9YvMJ  
b;}MA7=  
r@!~l1$s`  
7"QcvV@p  
不记名支票cheque to bearer||bearer cheque %r>vZ/>a  
.Ftml'!  
G!Uq
#l>  
~M\s!!t3  
记名支票||认人支票cheque to order 
 GN>T }  
;wN.RPE_^  
O{dx+f  
{<]abO  
到期支票antedated cheque B;-oa;m:E=  
\{&55>  
#A))#sT'R  
M9N|Ql  
未到期支票postdated cheque l,/5$JGnk  
|fJ,+)_(  
F1+2V"~  
!BY=HFT  
保付支票certified cheque 2?"9NQvz  
x x 'XR'zK  
KcrF=cA  
+}1]8:>cq  
未获兑现支票，退票returned cheque 97BL%_^k  
*i\7dJ Dj  
1XZ&X]  
lS,Hr3Lz  
横线支票crossed cheque "90 }H0(+  
Xr~r`bR=  
OC[a?#R1  
$DQ -.WI  
普通横线general crossing V}JW@  
F^w0TD8  
T0SD|'  
6[CX[=P30  
特别横线special crossing Te.hXCFD  
~f@;.  
bcZHFX  
\ 0CGS  
空白支票blank cheque G)putk@   
^6`R:SV4Gx  
x7/2e{p uu  
&?9.Y,  
失效支票，过期支票stale cheque "w A8J%:  
\"lzmxe0p  
p*N+B o  
8"4`W~ 3  
普通支票open cheque ``NjNd  
PEBQ|k8g&  
 CZuxH  
$Qm;F% >  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount s$]I@;_  
VVf~
ULZ-  
5i#B?+Y  
M'g4alS  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %bv<OMD  
<n#JOjHV  
 |M0TG  
SGbo|Xe7:  
支票换现金||兑现to cash a cheque ;lK2]  
QF^AnB  
~fgv7=(!  
sC}/?^
q  
清理票款to clear a cheque ?+TD2~rD
(  
Ig6s'^
  
BY 1~\M  
'N}Wo}1 r  
保证兑现to certify a cheque 3$RII-}>  
AUN Tc3  
k4`v(au^  
<fyv^e  
填写支票数额to fill up a cheque W6*(Y  
M r&]RTEE  
/wK7l-S  
Llzowlfe  
支票上划线to cross a cheque 3;Xs
`dk  
&hF> }O  
!X,S2
-}"  
fW\u*dMMZE  
开发支票to make out a cheque |e\:0O?  
L,:U _\HQ  
w}E?FEe.  
p;'vOb  
签发支票，开立支票to draw a cheque||to issue a cheque %Cr-cR0  
w68qyG|wM  
?J ma^ S  
qH(2 0Z!  
透支支票to overdraw a cheque 1E-$f  
q!7\`>.2:{  
kC#;j=K?  
BujWql  
背书支票to endorse a cheque YvU#)M_h  
LZ@^ A]U  
O}%=c\Pb  
[F>zM  
请付票款||清付票款to pay a cheque||to honour a cheque FKzqJwT  
F )tNA?p)  
vdo[qk\C  
]:f1r8<3p  
支票退票to dishonour a cheque G9gvOEI/  
!cq4+0{O;&  
P_Zo}.{  
,`w
xXU7
 
拒付支票to refuse a cheque ]~oM'?&!  
$M><K  
%Wc-.ER  
R@EFG%|`_  
拒付支票to stop payment of a cheque B O"+m  
NN$`n*;l  
D~{)\;w^!  
\jfW$TtZm  
提示要求付款to present for payment k{;:KW|  
j9,X.?Xvx  
#2dmki"~(  
:Rq D0>1  
见票即付持票人payable to bearer 2<'gX>TW  
a#{a{>  
0q3:"X  
1HZexV  
支付指定人payable to order EuAa  
b_LzG_n!  
\K4
m~e@!  
ZqhINM*Rm  
已过期||无效out of date||stale K[9<a>D`  
`?>OY&(  
9 (&!>z  
C/cyqxVl}  
请给出票人R/D||refer to drawer (O&b:D/Y  
QR#,n@fE  
c[YC}@l%a  
@GEvI2Vf.0  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zL{KK9Or  
`j2z=5  
.h6h&[TEU  
+yTL  
文字与数字不一致words and figures differ "47nc1T+n  
H @6  
WT0U)x( m5  
SQHVgj  
支票 n b{8zo  
Rw7Q[I5z%  
时间已过account closed 59)PJ0E  
%URyGS]*  
Sz._XY^  
W[vak F  
更改处应加盖印章alterations require initials 1]qhQd-u  
>sP;B5S  
yb]a p  
4f>Vg$4  
2 o.Mh/D0  
rVO+ vhih  
时间已过effects not cleared %>s y`c  
eC3ZK"oJ  
nqV7Db~  
%++q+pa  
停止付款payment stopped F!Uk`[L  
rzex"}/ly  
r+U-l#Q  
c~Ha68  
支票毁损cheque mutilated ?2i``-|Wa  
E0*81PS  
08twcY;&k  
2yN~[,L  
汇款||寄钱to remit||to send money 0)nU[CY  
zi5;>Iv
0}  
VMNih
x0FJ  
7N:,F9V<  
寄票供取款||支票支付to send a cheque for payment @Pa ;h  
=A,i9Z&  
$}jSIn=~|t  
u=4tW:W,  
寄款人a remitter i#eb%9Mn  
^y??pp<1J  
Bkcs4 x  
eQNYfWR  
收款人a remittee :0]KIybt  
Bp b_y;E  
{? 6]_J  
BO1Mz=q  
国外汇票foreign Bill Va{`es)hky  
m7d? SU  
}96^OQPE  
+4@EJRC  
国内汇票inland Bill T%:}/@
 
('>!dXA$  
? 1_*ct=g9  
p( z.[  
跟单汇票documentary bill `?La  
tW 9vo-{+  
jirxzj
  
h>fY'r)DAx  
空头汇票accommodation bill Q.!D2RZc  
7H=/FT?e]  
`i<U;?=0'  
5Zh /D0!|  
原始汇票original bill ;]'mx  
VRT| OUq  
] @IzJz"R  
&6!x;RB  
改写||换新票据renewed bill jy6% CSWQ  
k3u3X~u  
q
i$6 y?  
t.3b\RV[  
即期汇票sight bill||bill on demand uNLA/hL+n  
Z~v.!j0  
sv =6?uYW  
X62GEqff  
…days after date||…days after date…日后付款 c!j$-Ovm  
V:yia^1  
N U\B  
`vUilh ^c  
…months after date||…months after date…月后付款 RtN5\  
Kc0KCBd8];  
1_f(;WOg  
%[5hTf  
见票后…日付款…days after sight||…days sight |tyVC=${  
7m t;qn?n  
]^E<e!z={$  
; QS-a  
见票后…月付款…months after sight||…months sight /u5MAl.<[  
YiB^m  
{QI"WFdGx  
>q"mI6F  
同组票据set of bills 7]62=p2R  
+%o
XPG?  
&KT*rL  
zcy!Y B  
单张汇票sola of exchange||sole of exchange R>yoMk/u  
7$Jb "s  
1o V\QK&  
&KmVtj  
远期汇票usance bill||bill at usance X=8y$Yy  
UXvUU^k"v  
!T!U@e=u  
j!F5gP-l  
长期汇票long bill 9-5H~<}fF  
V+(1U|@~  
wa5wkuS)ld  
WRe9ki=R  
短期汇票short bill a~>+I~^K5q  
sc
T,yNV  
xk7MMRb  
I r]#u]Ap  
逾期汇票overdue bill &gR)Y3  
]r
i5mnB  
p(=}Qqdr8  
\!x~FVA  
宽限日期days of grace .nl!KzO6g  
NO+.n)etGb  
=^\yE"a  
MAb*4e#  
电汇telegraphic transfer （T.T） >g+yw1nC  
D=Jj!;  
r~nD%H:}P  
f#f<Ii  
邮汇postal order||postal note （Am.）||post office order||money order 1DLAf
sLlj  
6Cfu19Dx  
I&vD >a5#  
>"5f B  
本票promissory note （P/N） )31{
.c/  
Y7vU dCj  
_UI*W&*  
hg4d]R,  
押汇负责书||押汇保证书letter of hypothecation 3dheT}XV?p  
&6wD  
w`KqB(36  
rZ'&'#Q  
副保||抵押品||付属担保物collateral security wz`\RHL  
XB0G7o%1  
w IQ~a  
S#Q 0aGj  
担保书trust receipt||letter of indemnity IyK^` y  
Jui:Ms
 
/oL& <
e  
wr5ScsNS  
承兑||认付acceptance ,=>W
s:j  
O2{~Q{p  
OEiu,Y|@l  
(w[#h9j  
单张承兑general acceptance J,(@1R]KF:  
f.)z_RyGd  
;z2\ Q$  
vG'6?%38  
有条件承兑qualified acceptance yM}~]aQ y  
^#( B4l!  
{# `O'F>  
#ME!G/  
附条件认付conditional acceptance w :nYsuF  
$;iMo/  
w E3L,yx=  
`D-P
}hDm!  
部分认付partial acceptance   .q90+9Ek=