[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。   +P;D}1B#I?  
会计报表statement of account ~G^doj3|+  
${:$jX[  
ee?M o`  
I }I/dh  
往来帐目account current }^bL'
 
*LQY6=H  
g\h7`-#t  
49kia!FR  
现在往来帐||存款额current accout f9bz:_;W_  
?)<XuMh  
a^1c _  
7I3CPc$  
销货帐account sales M|]1}8d?  
{Ag}P0%'  
5"]2@@b4  
3@bjIX`=H  
共同计算帐项joint account fmN)~-DV9`  
u1Yp5jp^K  
l[0P*(I ,  
FPFYH?;$  
未决帐项outstanding account DLM9o3/*J  
,H1~_|)<  
K1WoIv<Ym  
ty=?SZF
 
贷方帐项credit account||creditor account 6KTY `'I  
6)YNjh.{*  
0'}?3/u-
 
}&hgedx  
借方帐项debit account||debtor account (6^k;j  
7
C yLSZ  
Wm&f+{LO+K  
$q+`GXc-  
应付帐||应付未付帐account payable a[r UU'8  
T#f@8 -XUE  
\Y 4Z Q"0Q  
n?tAa|_  
应收帐||应收未收帐account receivable 1"6k5wrIA  
m?`Rl6!@8\  
.ai9PsZ?V  
1uQ
f}  
新交易||新帐new account rl7Y
=*Dv  
B.WkHY%/  
Z9^$jw]  
3?(p;  
未决帐||老帐old account |O2PcYNu  
?8m/]P/~  
3%a37/| ~y  
Zi)8KO[/0  
现金帐cash account FI5C&d5d  
9F4|T7?  
JwczE9~o  
"c*|vE  
流水帐running account ]~ M -KT  
t1^96@m^  
ijYLf.R<  
1w^[Eno$$  
暂记帐||未定帐suspense account  d2C:3-4  
Tq8r SZi  
(Mh\!rMg  
 %C:XzK-x  
过期帐||延滞帐overdue account||pastdue account q Q8l8  
E9hWn0 e  
x"80c(i  
h`j gF  
杂项帐户sundry account 6vA5;a@  
Oc`fQqYy  
PBv43uIL  
uSjMqfK  
详细帐单||明细表detail account WG{/I/bJ
_  
6u}NI!he  
8< -Vkr  
 Hd`RR3J  
呆帐bad account (?[cDw/{J:  
I,;)pWX=@  
@=c='V]  
1gJ!!SHPo  
会计项目title of account uBgHtjmae  
E>D@#I>  
u{,^
#I}  
OHo0W)XUU  
会计薄||帐薄account-book -~k2Gy;E  
'*;rm*n  
 &i!]  
W =m_G]"L  
营业报告书||损益计算表account of budiness||business report iz(+(M   
=qvU9p2o  
/<Et 
 
r%9Sx:F  
借贷细帐||交验帐account rendered c[$oR,2b13  
CHB{P\WF  
kuaov3Ui  
O7sn>uO  
明细帐account stated AF-.Nwp  
[PT_y3'%  
fZO/HzX  
x{}m)2[Y  
与…银行开立一户头to open an account with  ?`>yl4  
C*!_. <b  
Yt^+31/%  
elN3B91\6r  
与…银行建立交易to keep account with <]nI)W(  
\=<.0K A~  
z4goa2@Z  
6eD[)_?]y  
继续记帐to keep account 67eo~~nUtg  
g:g>;"B O  
?*;zS%93U9  
s7?kU3y=s  
与…有交易to have an account with S}E@*t2h  
T9^i#8-^  
U DG _APf  
t-Wn@a  
作成会计帐||有往来帐项to make out an account with Q8n?7JB  
/Kvb$]F+!  
:Us-^zVr  
cPXvTVvs  
清算||清理债务to make up an account "n:9JqPb  
s"/8h#!zv  
m[pzu2R  
D
iX4wmQ  
清洁帐目||与…停止交易to close ones account with AN;?`AM;  
hmo?gD<  
L{-w9(S`i  
PD?H5W3@  
结帐to close an account k#.co~kS  
ZS-9|EA<  
*Pl[a1=o  
o\#C] pp  
清理未付款to ask an account||to demand an account cg~FW2Q  
_W+TZa@_  
 P/Zo  
m8?(.BJ%  
结清差额to balance the account with K^S#?T|[9  
Fmu R(f=  
uFqH_04  
 0c{N)  
清算to settle an account||to liquidate an account||to square an account $I9z J"*  
:9 7`IV%
 
&}FYz8w 2/  
+Il=gL1  
审查帐目||监查帐目to audit an account Q pX@;j  
]
k8XLgJ  
y^ :x2P  
y+Pu
kHY  
检查帐目to examine an account E(oN S\4  
P7o6B,9  
wKYfqNCH  
ivm.ng[  
转入A的帐户to charge the amount to As account ax<0grK  
qH ~usgqB7  
"hvw2lyp3  
.28*vkH%C=  
以计帐方式付款to pay on account U:>O6"  
1/m/Iw@  
P'K')]D=!  
_,}Ye,(^=  
代理某人||为某人on ones account||on account of one n
RGH58  
Rz)#VVYC=  
09"~<W8  
DlP}Fp{  
为自己计算||独立帐目on ones own account NF.SGga  
q8
oEb  
V)]&UbEL|  
4MIVlg9  
由某人收益并负风险on ones account and risk||for ones account and risk ZoUfQ!2*  
@sDd:>t  
jsR1jou6  
^uj+d"a)  
由某人负担for ones account||for account of one exhF5,AW|K  
GA|q[<U  
'>6-
ie^0  
IFgF5VG6g  
按某人指示||列入某人帐户by order and for account of one 6k[u0b`  
/b *@dy  
bHP-Z9riv  
p|((r?{  
列入5月份帐目for May account 'L,rJ =M3  
vfjIpg%i  
i ]_fhC  
AL;"S;8  
编入某中帐项下to pass to the account of||to place to the account of Cn"N5(i  
kO.rgW82  
#Kl;iY:n  
1w5nBVC*$V  
寄出清算书to send in an account||to send in render an account UJZa1p@L  
e\h:==f  
[bc
qaT  
2vXMrh\  
支票薄cheque book BoXCc"q[  
N lDM
/  
d/^^8XUK  
+LyhF2  
支票陈票人cheque drawer d0xV<{
,-  
o{ (v  
@|^Ch+%@  
J7xZo=@k  
持票人cheque holder RBb@@k[v  
Z+}SM]m  
0'~?u'  
6!'yU=Z`  
不记名支票cheque to bearer||bearer cheque nQ+{1 C  

U` U/|@6  
u Qj#U m8  
7#&sG  
记名支票||认人支票cheque to order jzV#%O{`  
^TjFR*S'E  
ZibODs=f;  
%>bwpN  
到期支票antedated cheque v`fUAm/  
ZDb`]c4(  
pif8/e  
g(` 6cY[}  
未到期支票postdated cheque 'FVT"M~  
<(iOzn  
1Tl("XV3
 
s.~SV"  
保付支票certified cheque qm '$R3g  
OY)x Kca  
3aOFpCs|#  

.{}t[U  
未获兑现支票，退票returned cheque OU##A:gI  
D^u{zZy@e  
zb4g\H 0  
P-mrH
  
横线支票crossed cheque 0TNzVsu7  
E,X,RM~ +D  
ff0B*0  
#Z.J
Owi  
普通横线general crossing Hy6Np62  
g %Am[fb  
xq{4i|d)  
f]lDJ?+ M  
特别横线special crossing ^J G }|v3$  
w;_Ds  
w" e2}iE7  
hi=U  
空白支票blank cheque k9,"`dk@  
=Dz[|$dV  
p
I!55w|  
4{

R`  
失效支票，过期支票stale cheque k (R4-"@  
i!iODt3k  
pxF!<nN1,  
yx-"YV}5  
普通支票open cheque 3k/MigT  

#7>CLjI  
0jmlsC>  
$_VD@YlAp  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t|q=NK/  
l\5NuCgRY  
?/wloLS47  
r:IU+3  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 'UyL%h;nJ  
Xx^c?6YM  
m|k,8guG  
V;V9_qP,  
支票换现金||兑现to cash a cheque *" )[Srbg  
:uEp7Y4  
(07d0<<[  
kr?|>6?  
清理票款to clear a cheque tFwlx3  
L:<'TXsRA  
D8ly8]H  
:-Pj )Y{I  
保证兑现to certify a cheque tu'MYY  
liTr3T`,V  
$d"+Njd  
6yb<4@LOb  
填写支票数额to fill up a cheque UOwNcY  
sF$m?/Kt  
2KEww3.
{  
NSq"\A\  
支票上划线to cross a cheque >W<5$.G  
mm 8O  
-}J8|gwwp  
R32d(2%5K  
开发支票to make out a cheque riL!]'akV  
9E^piLA  
S6mmk&n  
2}b bdXx  
签发支票，开立支票to draw a cheque||to issue a cheque sn(}5;  
BP6Shc|C  
m%&B4E#3T  
8'_Y=7b0Nw  
透支支票to overdraw a cheque T!PX?  
kQ8WO|
bA  
W}RR_Gu  
;qMlGXW*q  
背书支票to endorse a cheque Mx"tUoU6z  
AqkK`iJ#  
je-s%kNlJ  
9o`3g@6z  
请付票款||清付票款to pay a cheque||to honour a cheque EMG*8HRI>r  
e?>suIB  
WQx;tX  
GN0'-z6Uy  
支票退票to dishonour a cheque :X f3wP=  
[78 .%b'  
$w\, . "y  
6ZBD$1$A!  
拒付支票to refuse a cheque OT i3T1&  
bSLj-vp  
6K}=K?3Z  
N3p3"4_]fy  
拒付支票to stop payment of a cheque R  28*  
t^hkGYj!2  
&u-Bu;G.e  
Ysu/7o4  
提示要求付款to present for payment @:B1  
d}_c(  
qS al~  
[3R j?z"S  
见票即付持票人payable to bearer LS'=>s"  
mI#; pO2  
@g ~sgE}#  
E6M: ^p*<  
支付指定人payable to order 5g5NTm`=<  
*.g?y6d  
MVZ>:G9:  
S!_?# ^t  
已过期||无效out of date||stale R:?vY!  
sfE8b/Z8  
hm>*eJNp]  
(N4(r<o;  
请给出票人R/D||refer to drawer (+dRD]|T  
8 -A7  
$:!T/*p*  
bl_WN|SQ  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds PBtU4)  
B_glyC  
(B<AK4G  
(p=GR#  
文字与数字不一致words and figures differ vWs c{9  
N1~$ +  
4tJ4X' U  
T0%TeFY  
支票 0z7mre^Q  
@l GnG  
时间已过account closed y#;VGf6lj  
!#1A7[WN  
tY'QQN||  
+z0}{,HX  
更改处应加盖印章alterations require initials .+}o 'rU  
E^a`IA  
-i5g 8t'  
u7Y< ~  
5KE%@,k k  

O7'3}P;  
时间已过effects not cleared 2_n*u^X:_  
KxmPL  
z.&%>%TPP  
?3,tG z)  
停止付款payment stopped lFGxW 5  
v9lBk]c  
pm@Z [g  
A>%UYA  
支票毁损cheque mutilated EZQ+HECpK  
yVQz<tX|  
Gj8[*3d  
I{e^,oc  
汇款||寄钱to remit||to send money ."Ix#\|x  
J?quYlS  
gzCMJ<3!D  
"4uUI_E9F;  
寄票供取款||支票支付to send a cheque for payment MI'l4<>u  
*M<BPxh0w]  
3(})uV  
m:fouMS  
寄款人a remitter 0k0c   
OMI!=Upz  
LYg$M@  
A2:){`Mw  
收款人a remittee :#:O(K1PW  
s/vOxGc  
s8Ry}{  
W$Q)aA7  
国外汇票foreign Bill a05:iFoJ  
:CST!+)o  
roj04
|  
@ *O{*2  
国内汇票inland Bill 8<wuH#2<y  
ElR&scXi__  
(&S[R{=^j  
<Z:8~:@  
跟单汇票documentary bill &Dg)"Xji  
Y:!/4GF  
T~~[a|bLa  
1;:t~Y  
空头汇票accommodation bill tZu*Asx7  
e(=~K@m  
^Ii \vk  
h3]@M$Y[  
原始汇票original bill a;'E}b{`F  
oz0n$`O$/  
RJ}yf|d-C  
:7Z\3_ D/  
改写||换新票据renewed bill !P60[*>  
g3~~"`2  
u->@|tEq  
t>6x)2,TC  
即期汇票sight bill||bill on demand .W@4vrp
@  
5 2@udp  
ZA_zKJ[[7  
tk)>CK11  
…days after date||…days after date…日后付款 @Tfwh /UN  
e8ULf~I  
F;Q_*0mIQ  
'6.>Wdd  
…months after date||…months after date…月后付款 vJj:9KcP>h  
2 ]DCF  
aFr!PQp4{  
3:~l2KIP4  
见票后…日付款…days after sight||…days sight <5ft6a2fQ  
[Zt# c C+  
uH ny ]  
\at-"[.  
见票后…月付款…months after sight||…months sight fY%M=,t3c  
UR/qVO?  
N 0K>lL=  
e>,9]{N+$  
同组票据set of bills @!":(@3[  
R?bn,T>  
KcmDF4C2
 
lRv#1' Y  
单张汇票sola of exchange||sole of exchange 8!uL-_Bn  
^Cc8F3os=  
4j. |Y  
$#G6m`V  
远期汇票usance bill||bill at usance |B%BwE  
OAW=Pozr9  
|C$:]MZx  
!c4)pMd  
长期汇票long bill wuIsO;}/9  
J@k
tj(  
"GwWu-GS  
qab) 1ft  
短期汇票short bill ^sT+5M^  
h9<mThvgn  
Mt[Bq6}ZD  
q,;".3VQ  
逾期汇票overdue bill k1f3?l vlU  
%z-dM` i  
ZRXI?Jr%  
P1)* q0  
宽限日期days of grace d7W%zg\T
 
fuNl4BU  
uQ
:ut(  
C3 gZ6m  
电汇telegraphic transfer （T.T） .8T\Nr\~2  
";)r*UgR{B  
%;pD8WgJA  
^i{,z*vi  
邮汇postal order||postal note （Am.）||post office order||money order '?{0z!!  
0)A=+zSS1  
-O~C m}e  
_l#3]#  
本票promissory note （P/N） TnN^2:cU  
(j8GiJ]{L,  
JdaFY+f:  
/e.FY9  
押汇负责书||押汇保证书letter of hypothecation ~a'nHy1  
K,x$c %  
0M#N=%31  
:kWZSN8.D  
副保||抵押品||付属担保物collateral security vQ:x%=]  
eZ!yPdgy|  
U9<_6Bsd  
gq H`GI  
担保书trust receipt||letter of indemnity Hi]vHG(  
9USrg
Y6_  
,pDp>-vI%  
/J1S@-  
承兑||认付acceptance H{j~ihq7  
?JuX~{{.L  
(y=dR1p  
_wm
~}_Q  
单张承兑general acceptance Jq#[uX  
JZ %`%rA  
vx04h ~  
v$t {o{3  
有条件承兑qualified acceptance fzLANya  
NlA*\vco  
qAUaF;{  
a4yOe*Ak,F  
附条件认付conditional acceptance rU; g0'4e  
d>^~9X  
AU0$A403  
{udrT"h  
部分认付partial acceptance   AiY|O S3R