[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。   2}#VB; B  
会计报表statement of account f.U.(  
2H`;?#Uq:  
Th5}?j7  
d>1#|  
往来帐目account current yI$MqR  
8BM[c;-{g`  
}719_DF  
vXc
gl  
现在往来帐||存款额current accout m\J"P'=  
U,^jN|v  
Z+! 96LR  
]"\XTL0  
销货帐account sales >4AwjS}H  
>qynd'eToR  
Sy3 4doAZ  
~DK=&hCd!  
共同计算帐项joint account { :_qa|  
Kl+4A}Uo  
;Q%3WD  
[$%0[;jtS  
未决帐项outstanding account \W})Z72  
U\",!S~<  
[r=U-  
*
XqS~G  
贷方帐项credit account||creditor account 29h
_oNO  
Zq"wq[GC
N  
#h7$b@  
}zV#?;}  
借方帐项debit account||debtor account kX]p;C  
 J~rjI24  
4 {3< `  
38(|a5  
应付帐||应付未付帐account payable B?<Z (d7  
 ,zrShliU  
3`Q>s;DjIU  
vpqMKyy  
应收帐||应收未收帐account receivable 55|.MXzq  
>{kPa|  
vD4<G{  
,V:RE y  
新交易||新帐new account ;Ajy54}
7  
'QEQyJ0EB  
KdTna6nY  
 al:c2o  
未决帐||老帐old account }x}JzA+2  
I`}<1~ue  
4'-GcH  
qfzT8-Y  
现金帐cash account HFd>UdT%  
vdN0YCXG  
eFeWjB'<7  
z@S39Xp==  
流水帐running account BHBMMjY5  
.Qeml4(`3  
9d!}]+"d42  
/!Kl  
暂记帐||未定帐suspense account d[
.JEgU  
6M758K6v  
PNM f5'@m  
-"e$ VB  
过期帐||延滞帐overdue account||pastdue account s%R'c_cGZ  
4?^t=7N  
c;e2= A  
l6Q75i)eF  
杂项帐户sundry account N~An}QX|  
ZXj;ymC'  
2x*C1   
UPkD^
D,  
详细帐单||明细表detail account /RmHG H!  
h}_1cev?  
h8!;RN[  
j\SW~}d9  
呆帐bad account *AU"FI>V  
e r;3TG~  
vYNh0)$%F  
.1F^=C.w  
会计项目title of account pMX#!wb  
Bu$GCSrX  
Ng} AEAFp  
9GZKT{*  
会计薄||帐薄account-book Y(]&j`%  
E@_M|=p&  
e1RtoNF^  
 o2ndnIL  
营业报告书||损益计算表account of budiness||business report !Ax7k
;T  
WM}bM]oe  
tU%-t lU9?  
&:` 7  
借贷细帐||交验帐account rendered ),-4\!7  
Dn?P~%  
M9
@#W"  
F=hf bCF5x  
明细帐account stated S{NfU/: dL  
G'z&U?Ng  
?~aM<rcZ  
9 0[gXj  
与…银行开立一户头to open an account with I$neE"wW  
+*Cg2`  
x=qACoq  
8fdK|l w  
与…银行建立交易to keep account with `C`_2y8  
Nky%v+r  
+mP3y~|-j  
5U[;T]{)e  
继续记帐to keep account Z<|caT]Q(  
2f]9I1{  
4\?I4|{pC  
{cv,Tz[Q>  
与…有交易to have an account with &Sc}3UI/F  
'PlKCn`(w  
3Lq?Y7#KQp  
VYhZ0;' '  
作成会计帐||有往来帐项to make out an account with U3^T.i"R  

N2}].}  
HFx8v!^5N  
UJ)\E ^Hp  
清算||清理债务to make up an account 'MM#nQ\(  
d `Q$URn|  
/s=TLPm  
'W$jHs  
清洁帐目||与…停止交易to close ones account with WW;S  
Ah &D5,3  
6yF4%Sz9  
7fl'nCo\"  
结帐to close an account @)m+O#a  
fZXJPy;n  
}_M.-Xm  
-?!Z/#i4  
清理未付款to ask an account||to demand an account LIVVb"V|,  
A"C%.InZ  
}qW%=;!  
)j@k[}R#g  
结清差额to balance the account with x-U^U.i@  
x
N}P0  
&^4W+I{H  
|zvxKIW;wd  
清算to settle an account||to liquidate an account||to square an account R6) p4#|i  
T_,LK7D  
KL0u:I(lWU  
s+^o[R T3  
审查帐目||监查帐目to audit an account "^<:7_Y  
FWdSpaas Q  
J C1T033 r  
vUgLWd  
检查帐目to examine an account 8R:H{)o~s}  
!HqIi@>8  
$K,rVTU  
4I ^6[{_  
转入A的帐户to charge the amount to As account 0'|#Hi7@  
PKfxL}:"8  
+]CKu$,8  
J*,Ed51&7  
以计帐方式付款to pay on account PQvq$|q  
/43DR;4  
8+ B.x  
UY{ Uo@k9x  
代理某人||为某人on ones account||on account of one \p@,+ -gX  
+tkd($//  
JeUFCWm  
/n?5J`6  
为自己计算||独立帐目on ones own account DD|%F  
>}u?{_s *0  
6l [TQ  
d)
r=W@tF]  
由某人收益并负风险on ones account and risk||for ones account and risk TR{8A^XhE8  
xJ>hN@5}i  
Fdu0?H2TL  
Tr/wG  
由某人负担for ones account||for account of one m]N4.J  
*-_` xe  
Ax0u \(p<^  
Qh/yPO
Sm:  
按某人指示||列入某人帐户by order and for account of one j=dHgnVvj  
%~^R Iwm  
p5)A"p8"9,  
3'u%[bx E  
列入5月份帐目for May account *qY`MW
  
yql+N[  
^o:0 Y}v=  
gl
.P#7X  
编入某中帐项下to pass to the account of||to place to the account of Lkk'y
})/  
YZpF*E;6t  
t }nZr
D  
.b N0!  
寄出清算书to send in an account||to send in render an account 1xM&" p:  
$L:g7?)k  
wc~a}0uz  
X"iy.@7  
支票薄cheque book xE;fM\7pu  
]4uIb+(S  
fRaVY`|wK  
MV9{>xX  
支票陈票人cheque drawer ?@_3B]Fs  
6n%^ U2H/-  
OYG8%L  
S:rW}rJ  
持票人cheque holder nN@8vivP%  
L\y,7@1%AT  
8EbYk2j  
,D ;`t   
不记名支票cheque to bearer||bearer cheque 2lAuO!%  
Eto0>YyZ  
'OBAnE<.  
6prN,*k5  
记名支票||认人支票cheque to order S5m1~fz  
g"#R>&P  
YD jQ&EH  
I+`~6  
到期支票antedated cheque vx!nC}f"k`  
IO^O9IEx,  
w4(DR?[nC  
bhe|q`1,E  
未到期支票postdated cheque v8 6ls[lzu  
QhpE2ICU  
.o|Gk 5)  
1__p1  
保付支票certified cheque jn)~@~c  
eSa ]6  
xOTm-Cm9L  
db.iMBki  
未获兑现支票，退票returned cheque ^Y #?@  
>L&>B5)9  
nfrC@A
v  
"p2PZ)|  
横线支票crossed cheque C +y:<oo)  
8{Zgvqbb  
f*oL8"?u&  
bmt2~!  
普通横线general crossing 3.R?=npA  
qMI%=@=  
oh&
PQ{  
*e _ /D$SC  
特别横线special crossing Rq4\~F?  
InPq1AH  
ym(r;mj!  
+(cs,?`\  
空白支票blank cheque og2]B\mN4  
j24BB}mBB  
5Z`f)qE  
]dk~C?H  
失效支票，过期支票stale cheque pw- C=MY]  
mKxQU0`  
$stJ+uh  
zJdlHa{  
普通支票open cheque lg1?g)lv  
 v C><N  
G+\2Aj  
HlI*an  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q ,}W.
 
61!R-  
O]^E%;(]}i  
c(YNv4*X  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T-|z18|!  
#\t?`\L3  
SC86+  
;znIY&Z  
支票换现金||兑现to cash a cheque --  _,;  
iSIj ?.  
e-{k;V7b  
L F Z  
清理票款to clear a cheque /pX\)wi  
Z$HYXm  
_?O'6 5  
XQlK}AK  
保证兑现to certify a cheque mNcTO0p&  
XY0Gjo0  
HAN#_B1.  
_j<46^  
填写支票数额to fill up a cheque `){*JPl  
!:rQ@PSy9  
I^\YD9~=x  
obaJT"1  
支票上划线to cross a cheque Td"f(&Hk&  
1 ljgq]($  
XP6R$0yN  
&W`yHQ"JY  
开发支票to make out a cheque mY;Y$fz;xL  
eNN%%Q  
;f0+'W  
0I~xD9l9  
签发支票，开立支票to draw a cheque||to issue a cheque 9s5CqB  
EiIbp4*e  
y=5s~7]  
/e#_Yg  
透支支票to overdraw a cheque ,j9}VnW)  
nmS3  
0=L: 8&m  
/`}C
~  
背书支票to endorse a cheque }UQBaqDH  
:m^eNS6:  
QfT&y &  
T4o}5sq}S  
请付票款||清付票款to pay a cheque||to honour a cheque I)Lg=n$  
}T4"#'`  
H:y .7  
Ok2k; +l  
支票退票to dishonour a cheque Fgt/A#`fz  
u|O5ZV-cd  
xREqcH,vU  
d!e$BiC  
拒付支票to refuse a cheque URX>(Y}g9^  
!-LPFy>  
q ( H^H  
IkL|bV3E0  
拒付支票to stop payment of a cheque )uZ<?bkQ  
&tHT6,Xv(  
tlI3jrgw  
Ny p5=  
提示要求付款to present for payment 6&$z!60  
 4\dc  
{C|#<}1  
%L<VnY#%u  
见票即付持票人payable to bearer V5qvH"^  
iV(B0z  
! T6oD]x3  
u <D&RT  
支付指定人payable to order $2 ~A^#"0  
Y'%sA~g  
X.%Xi'H  
y<
8)mw  
已过期||无效out of date||stale 9I+;waLlB  
<;SQ1^N  
=pN?h<dc  
OT{qb!eYI  
请给出票人R/D||refer to drawer 9)e`mO*n  
k "'q   
v3Te+oLg  
(s,Nq~O  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Uk6Y6mU V  
x44)o:  
ol:,02E&  
4US8B=jk  
文字与数字不一致words and figures differ ofj7$se  
q~_Nv5r%O  
B`iQN7fd  
T{{J' _s5L  
支票
Ep.,2H  
IP-
CN  
时间已过account closed =@G#c5H*  
fn&gM\<-+(  
It(8s)5  
yL_-w/a  
更改处应加盖印章alterations require initials ubj ~ ULA  
*{)[:;  
_+wv3? c"  
WK:~2m&y  
'g|%Ro/  
f&7SivS#  
时间已过effects not cleared L7wl3zG  
ipw_AC~  
Kg~<
h B6  
"n7rbh3VW  
停止付款payment stopped (GMKIw2  
HI,1~Jw+  
va95/(  
Qh? E*9  
支票毁损cheque mutilated |\XjA4j  
DN&ZRA  
V4l`Alr\L  
\G#Qe*"'K  
汇款||寄钱to remit||to send money }Xrs"u,  
)j',e$m  
^ Gq2"rDM  
N+"Y@X yg  
寄票供取款||支票支付to send a cheque for payment J ihI1C  
f8lBxK  
Ty*ec%U9F  
tURIDj%#p  
寄款人a remitter 3wX{U8mr
g  
y~SFlv36
  
-l`@pklQ  
5#80`/w^U  
收款人a remittee oZA|IF8U0  
G"5Nj3vd  
5l=B,%s  
f"k?Ix\ e  
国外汇票foreign Bill o~NeS|a  
/A9Mv%zjk  
Jk}L+X vv  
#E{aN?_  
国内汇票inland Bill v@XQ)95]F  
>tr_Ypfv,c  
YRG+I GX  
vk5pnCM^3  
跟单汇票documentary bill xGk@BA=0<  
Zj<oh8  
p0qQ(  
'uo`-Y  
空头汇票accommodation bill q-o=lU"  
_a+ 0LTo".  
;wL*  
AU^Wy|i5Q  
原始汇票original bill pEH[fA]  
S4qh8c  
wju ~5  
Gxi;h=J2)>  
改写||换新票据renewed bill ii2oWU  
g" (N_sv?  
c*RZbE9k  
$#]?\psf  
即期汇票sight bill||bill on demand reu[}k~
  
v0"|J3  
X-:Ni_O\ty  
AA>5h<NM  
…days after date||…days after date…日后付款 <Ks?g=K-  
n 8AND0a1C  
@]
3(
l  
]DmqhK`  
…months after date||…months after date…月后付款 nz+o8L,  
"Y(S G  
R&ou4Y:DG  
?z:xQ*#X  
见票后…日付款…days after sight||…days sight "MoV*U2s,  
gvoK  
<i]%T~\Af)  
&CUkR
6  
见票后…月付款…months after sight||…months sight _JR4 PKtx  
x-tA{
_:  
wTIf#y1=9  
zE<vFP-1v  
同组票据set of bills yA%[u.{  
J SGUl4N  
U-WrZ| -  
yt!K|g  
单张汇票sola of exchange||sole of exchange * +OAc`8  
Rx`0VQ  
rBr28_i   
Jc:G7}j6  
远期汇票usance bill||bill at usance SCGQo.~,  
_ORW'(:Z  
da I-*  
L"}@>&6  
长期汇票long bill /f#rN_4  
*Gu=O|Mm  
:-6_X<  
)$th${pd#v  
短期汇票short bill 4 Qw;r  
JRodYXjE  
IloHU6h'  
!0fK*qIL  
逾期汇票overdue bill [Xz7.<0#U  
b
%)a5H(  
7,+:QY@  
_')KDy7  
宽限日期days of grace pbgCcO~xm  
=%]dk=n?TN  
x1Si&0T0P<  
=3( ZUV X  
电汇telegraphic transfer （T.T） L1D%vu`  
Xt7uCs  
#D>8\#53V/  
S 8]g'!  
邮汇postal order||postal note （Am.）||post office order||money order V'6%G:?0a  
dvXu?F55  
]"YG7|EU  
(JF\%Yj/  
本票promissory note （P/N） =E,*8O]  
SgY>$gP9S  
FJ2^
0s/"  
leyX: +  
押汇负责书||押汇保证书letter of hypothecation HZP`u >.  
sXfx[)T<  
rsc8lSjH  
a]ftE\99  
副保||抵押品||付属担保物collateral security @0)bY* njj  
S&QZ"4jq  
xUeLX`73  
+q=/}|  
担保书trust receipt||letter of indemnity 3-Ti'xM  
i4uUvZf  
f-23.]`v  
Qb SX'mx<  
承兑||认付acceptance 7pGlbdS  
\.*aC)  
Uq[
NOJC  
$Itehy  
单张承兑general acceptance :Tjo+vw7$H  
ikofJl]9  
Q*lZ;~R  
|#MA?oz3T  
有条件承兑qualified acceptance \Mi y+<8$  
\Hy~~Zh2  
X#pE!mT  
0_%u
(?  
附条件认付conditional acceptance yuhSP{pv'  
Z$+0gm\Cnw  
paiF ah  
v'DL >Y  
部分认付partial acceptance   0P!6 .-XU