[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。   Ktg6*L/  
会计报表statement of account Gu9Ap<>!  
 gryC#  
~G,n>  
ig3uY
#  
往来帐目account current I9TOBn|6  
h2K1|PUKl[  
0!\pS{$zB  
4,UvTw*2z  
现在往来帐||存款额current accout 9^>nZ6  
J$@3,=L6V  
<{:$]3  
3<#4  
销货帐account sales [Nsv]Yz  
=[3I#s?V  
`G6Nk@9.  
Ez+.tbEA,  
共同计算帐项joint account  pb6z)8  
O~Pbu[C  
}D{y u+)  
8.F]&D0p8  
未决帐项outstanding account Cz8
=G;\  
:p5V5iG  
tBp dKJn##  
szGp<x
v_p  
贷方帐项credit account||creditor account FNtcI7  
!Zlvz%X  
=X]$J@j  
<Hig,(=`.  
借方帐项debit account||debtor account j)]mN$Sa:  
0Evq</
 
!ku5
P+y$  
Z<;am  
应付帐||应付未付帐account payable l0l2fwz(  
=T|Z[/fto  
5$`ihO?  
xOp8[6Ga'  
应收帐||应收未收帐account receivable R6ca;  
mtvfG  
9YwK1[G6/  
%\Z{~(&-v  
新交易||新帐new account R*VJe+5w  
;n?H/(6X8>  
L?23Av0W  
%nSLe~b  
未决帐||老帐old account DfXXN  
L*"Q5NzB]  
~kj1L@gy  
$2~I-[  
现金帐cash account t6W$t  
tl !o;`W  
YQ:FBj  
Zx@/5!_n.  
流水帐running account Wz`MEyj  
z GhJ  
b%z4u0  
`%SFu  
暂记帐||未定帐suspense account y 4j 0n F  
KU|dw^Yk  
o4^rE<vJ  
_VFl.U,   
过期帐||延滞帐overdue account||pastdue account =$`EB  
}\!&3^I  
ZaIlo5  
IV]s!  
杂项帐户sundry account 7^>UUdk(  
*G"L]N
q#  
f
RS)YE@a:  
+l+8Z:i<  
详细帐单||明细表detail account qv>?xKSm  
6p|*H?|It  
%9cu(yc*}  
K; ,2ag  
呆帐bad account h], _1!0  
6rR}qV,+{  
iXXgPapz  
9v/1>rziE  
会计项目title of account hL&z"_
`  
7MBz&wE^f  
)kg^.tP  
"|&SC0 *  
会计薄||帐薄account-book m}8c.OJ>K`  
MF>?! !  
j1>1vD-`T  
edbzg#wy  
营业报告书||损益计算表account of budiness||business report a N_M  
\GBv@  
B(E+2;!QF  
5J1,Usm  
借贷细帐||交验帐account rendered -u8 ma%JW  
+jQW6k#  
d)9=hp;,
V  
O-
q [ #P  
明细帐account stated \vpUl  
&(irri_  
@#;~_?$?C  
02?y%  
与…银行开立一户头to open an account with 4fQ<A <2/  
3-z57f,}6~  
9Yd<_B
#  
k${25*M!3  
与…银行建立交易to keep account with }zj_Pp  
qK,rT*5=  
Np+<)q2  
#8rLB(  
继续记帐to keep account -=@d2LY  
eUQrn>`  
lfK sqe"  
p~BEz?e  
与…有交易to have an account with c7,p5[  
$CRu?WUS]'  
"V}WV!w  
q\/ph(HF  
作成会计帐||有往来帐项to make out an account with _-$(=`8|<{  
?s6v>#H%  
RGf&KV/  
k`_sKr]9  
清算||清理债务to make up an account ) pbsvR_  
f;x0Ho5C2  
eD4X:^@  
?^n),mR  
清洁帐目||与…停止交易to close ones account with F}wy 7s2i  
_h6SW2:z!E  
d)1 d0ES  
of659~EIW  
结帐to close an account ~(nc<M[  
1r$*8|p  
s@Dln Du.  
;3x*pjLG:Q  
清理未付款to ask an account||to demand an account {Y -~7@  
t:MSV?  
*4/FN TC  
HS[($  
结清差额to balance the account with Hvb8+"?~  
8Cs;.>75[  
sSd/\Ap  
&1(- 8z*  
清算to settle an account||to liquidate an account||to square an account U0gZf5;*  
!O,Sq/=.  
SQ_Je+X  
F+"_]  
审查帐目||监查帐目to audit an account 85YUqVi9  
]{oZn5F  
z/u^  
,AmwsXN"F  
检查帐目to examine an account 
0j_kK  
P q$0ih  
AtewC
Yo  
,jOJ\WXP  
转入A的帐户to charge the amount to As account =:aJZ[UU<2  
]?pQu'-(  
K>dB{w#gS  
m8ts!6C  
以计帐方式付款to pay on account ki?h7  
T]ls&cW5  
fqhL"Ah   
y(o)}m*0  
代理某人||为某人on ones account||on account of one J91[w?,  
xNzGp5H  
7i*eKC`ZqK  
@^A
5{qQ\  
为自己计算||独立帐目on ones own account /M_$
4O;*@  
=}vT>b
  
]QhTxrF"  
T9C_=0(hn  
由某人收益并负风险on ones account and risk||for ones account and risk T1] ?E]m{  
U}LW8886  
e"ehH#i  
DMM<,1  
由某人负担for ones account||for account of one X*QS/\  
Zz0e4C  
yd).}@  
nN\H'{Wzd  
按某人指示||列入某人帐户by order and for account of one V5w1ET  
M2O_kOeZ  
!cwZ*eM  
J;C:nE|V  
列入5月份帐目for May account 7l D-|yx  
jN\u
}!\O  
6qWUo3  
*'?7OL  
编入某中帐项下to pass to the account of||to place to the account of j*jUcD*  
=~B"8@B  
KJA :;  
# ]7Lieh[5  
寄出清算书to send in an account||to send in render an account FACw;/rW  
or/gx3  
nlwqSXw  
F$C6( C?  
支票薄cheque book T5(S2^)o  
Y;"k5+ q  
 c0oHE8@  
*doNPp)m  
支票陈票人cheque drawer ={qcDgn~C  
c0qp-=^&.  
CKYg!\g(:  
zLpCKndj  
持票人cheque holder O G`8::S  
6l#
x1o;  
(W ~K1]  
i
%hCV o  
不记名支票cheque to bearer||bearer cheque 0l!#u`cCI  
\N,ox(f?gW  
J ^'El^F  
l<6u@,%s  
记名支票||认人支票cheque to order 'nmA!s  
a=iupXre9  
JVZ-nHf(9  
E}@C4pS  
到期支票antedated cheque IH]9%d)  
*
'%V}R[>  
^*K=wE}AG  
%#HU~X:  
未到期支票postdated cheque h051Ol\v*  
1Kg0y71"  
BVQy@:K/  
,>GHR{7>(  
保付支票certified cheque D|]BFu)F  
|>.Q U3  
yvAO"43  
Lc3&\q e  
未获兑现支票，退票returned cheque ;G[V:.o-  
$Ome]+0  
=BJe)!b  
O$Rz/&  
横线支票crossed cheque p3Sh%=HE'  
:E:e ^$p  
);5o13h2  
)qx;/=D  
普通横线general crossing %OoH<\w w  
;*?>w|t}w  
R;HE{q[ f  
!-MY<'  
特别横线special crossing )\yK61aX  
E6 oC^,ZRy  
4eWv).  
J0V m&TY  
空白支票blank cheque 3JC uM_y  
4dixHpq'  
75a3hPCZ  
{ 
<Gyjq  
失效支票，过期支票stale cheque =%8 yEb*5#  
a~Dk@>+P>  
et5lfj  
7R:j^"I@  
普通支票open cheque .B~}hjOZK  
4AN8Sx(  
E5i5gE"\  
fTXip)n!r  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]Ea-MeH  
4T3Z9KD!8  
yKhI&  
ECt<\h7}  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m 3UK`~ji  
0{vT`e '  
7c"Csq/]I  
o2dO\$'  
支票换现金||兑现to cash a cheque k.C&6*l!5;  
nA0%M1a  
%%ouf06.|  
%Bw:6Y4LZ  
清理票款to clear a cheque JPF6zz l)  
g8cBb5(L  
]AQ}_dRi=  
wU|@fm"  
保证兑现to certify a cheque Xfg3q.q  
3w)r""C&  
WOZuFS13  
S'5)K  
填写支票数额to fill up a cheque ^?RH<z  
1UK= t  
G_?U?:!AC  
qkKl;Z?Y:  
支票上划线to cross a cheque
/ -v ;  
U',C-56z  
PP{9Y Vr  
=Rx4ZqTI|  
开发支票to make out a cheque 9287&+,0r  
_cvX$(Sg  
{U2AAQSa  
|kK5:\H  
签发支票，开立支票to draw a cheque||to issue a cheque $F^VtCx2&  
y?a71b8m  
,e 7 ~G  
jK\kASwG  
透支支票to overdraw a cheque w$s6NBF7  
P;XA|`&  
'Kmf6iK>[  
f[NxqNn
 
背书支票to endorse a cheque "<egm^Yq  
4j+M<g  
Qg1kF^=  
V`/c#y||  
请付票款||清付票款to pay a cheque||to honour a cheque ,,j>2Ts  
$5ea[nc  
V
?T&>s  
\{*`-Pv  
支票退票to dishonour a cheque W4qT]m  
8:I-?z;S  
LD WYFOGQ  
FN26f*/  
拒付支票to refuse a cheque Sh5m+>7K  
Mf5*Wjz.Mc  
v8\_6}*I  
|LZ+_  
拒付支票to stop payment of a cheque &`!H1E^  
b:O_PS5h  
0"\js:-$  
mm!JNb9(  
提示要求付款to present for payment X6!KFc  
B|^=2 >8s  
NP\/9 8|1  
OWr\$lm@z$  
见票即付持票人payable to bearer @GweNo`p7  
66WJ=?JV  
_Nz?fJ:$@  
W>CG;x{  
支付指定人payable to order Y2uy@j*N  
FFV h~em{  
^8ilUu  
\,nhGh  
已过期||无效out of date||stale HD$r<bl  
>Wd=+$!I  
Ly`.~t(~l  
+*qTZIXj  
请给出票人R/D||refer to drawer Sng3B  
S}/ZHo  
Ql}#mC.>/  
0LHge7482  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $ JCOL  
Lnh'y`q  
9-=kVmT&g  
]xV2=!J  
文字与数字不一致words and figures differ 8
\`otJY  
i[e-dT:*R  
3SF J8  
bFIv}c+;  
支票 eGrxS;NY  
=~$)Ieu  
时间已过account closed d^aLue>g;+  
LtDGu})1  
ALR`z~1  
`=W#owAF  
更改处应加盖印章alterations require initials s(Fxi|v;  
_~b]/]|z#N  
PrEfJ?  
d[e;Fj!  
?trqe/  
<;E>1*K}8  
时间已过effects not cleared  {0} Q5  
A
cY!  
XV<{tqa  
-hO[^^i9  
停止付款payment stopped <:0d%YB)  
3)~z~p7  
[iG4qI  
lH o
V>k  
支票毁损cheque mutilated p( [FZ  
`SESj)W(y  
].*I Z  
 gm@%[  
汇款||寄钱to remit||to send money F='rGQK!1  
P
/~kX_  
TSYe~)I  
q;qY#wD@  
寄票供取款||支票支付to send a cheque for payment [YQ` `  
'ul~f$ V  
%VzCeS9  
)@.6u9\  
寄款人a remitter |^kfa_d  
'uV;)~  
(Z};(Hn  
JdA3O{mT)  
收款人a remittee !PY.FnZ  
,~xX[uB  
h*X u/aOg  
MF~Tr0tOC  
国外汇票foreign Bill ;1woTAuD  
P<gr=&  
NYN(2J  
j.y
8H  
国内汇票inland Bill 7<3eB)S  
/N(Ol WEp  
}c0EGoU}?  
.R>4'#8q  
跟单汇票documentary bill roG f &  
0hx EI  
d<^o@  
G8voqP  
空头汇票accommodation bill +zLh<q0  
V 9i[dF  
75t5:>"[  
 d365{  
原始汇票original bill 4^rO K  
QO%#.s  
(#;<iu}  
dKwY\)\  
改写||换新票据renewed bill jZvQMW  
8HymkL&F  
an9k2F.)  
Yhkn(k2  
即期汇票sight bill||bill on demand ,k5b,}tN  
\%D/ ]"@r  
H+ Y+8   
!@[@xdV  
…days after date||…days after date…日后付款 F)g.xQ  
DsP FBq  
a\m@I_r.N  
;/phZ$l  
…months after date||…months after date…月后付款 `CXAE0Fx  
;^j2>Azn  
?u]%T]W  
tv1Z%Mx?Cp  
见票后…日付款…days after sight||…days sight e+5]l>3)f  
<_"^eF+fZ  
tu6Q7CjW8  
aD,(mw-7r  
见票后…月付款…months after sight||…months sight On{p(|l  
* -Kf  
dkRG4 )~g  
L:g!f  
同组票据set of bills ZiS<vWa3R  
~ST7@-D0  
#D-L>7,jA  
;w_f^R #  
单张汇票sola of exchange||sole of exchange C r~!N|(  
Zz uEw  
f;;(Q-.  
k*8 ld-O  
远期汇票usance bill||bill at usance Iw0Q1bK(  
!?7c2QRN  
i2EXE0;  
aQK>q. t  
长期汇票long bill z5G$'  
62 biOea  
5)MVkJ=R  
P7Ws$7x  
短期汇票short bill <d\Lvo[  
zl W5$cC[  
y0R5YCq\":  
: _>/Yd7-&  
逾期汇票overdue bill Y!6,ty'  
9(>l trA  
;@$B{/Q  
gt
1W_C\  
宽限日期days of grace P2S$Dk_<\X  
tp,e:4\8Q  
Cku&s  
X=<-rFW  
电汇telegraphic transfer （T.T） $~V,.RD  
s4RqMO5eI  
P-?ya!@"  
APgP*,  
邮汇postal order||postal note （Am.）||post office order||money order Dwq}O  
qd9CKd  
=?} t7}#  
lkWID  
本票promissory note （P/N） Z2]ySyt]  
\B'rWk33,  
z@nJ-*'U8  
4wZ{Z 2w  
押汇负责书||押汇保证书letter of hypothecation D|u! KH  
.cTK\  
e>Vr#a4  
==[a7|q  
副保||抵押品||付属担保物collateral security 7[wHNJ7)r  
9kmEg$WM  
, 'WhF-  
V
Oc_7q_=  
担保书trust receipt||letter of indemnity @Qw~z0PE<l  
C9^[A4O@X!  
7_Yxz$m  
nY(>|!  
承兑||认付acceptance 1Rlg%G'  
.FUws  
`#O%ZZ +  
O <;Au|>*  
单张承兑general acceptance qYD$_a  
up+W[#+  
4.7YIM  
(S1c6~  
有条件承兑qualified acceptance 0vN<0  
7!%/vO0m  
`Y HnL4  
Q]j[+ e  
附条件认付conditional acceptance +ZH-'l  
hY$ gzls4  
: utY4  
;pk4Voo$  
部分认付partial acceptance   y %R-Oc