[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。   *effDNE!  
会计报表statement of account )-+tN>Bb  
B) /&xQu  
G$zY&  
1N),k5I  
往来帐目account current ${Lrj}93  
,pcyU\68v  
u9;3Xn8  
]oix))'n  
现在往来帐||存款额current accout tln}jpCw  
z .lb(xQ  
+ o< 7*  
fe4/[S{a   
销货帐account sales W[QgddR  
oItC ;T  
wOUCe#P|r  
$I`,nN  
共同计算帐项joint account }!g$k  $y  
LZ#A`
&qUd  
*)r_Y|vg  
^p4`o>  
未决帐项outstanding account U;&s=M0[  
J{Ij  
0Wd5s{S  
_u-tRHh|A  
贷方帐项credit account||creditor account |{MFo)  
=[4C [s  
5UL5C:3R9  
/L,iF?7  
借方帐项debit account||debtor account ]mBlXE:Z  
-{3^~vW|<  
}`whg8 fZ  
:^7 _E&  
应付帐||应付未付帐account payable ]$K5
8C  
Jv2V@6a(  
bA Y>o
 
*[nS
*D\:  
应收帐||应收未收帐account receivable ;rJ#>7K  
">|L<  
),;h  
;X Y#Jl>tg  
新交易||新帐new account >taT V_,  
ld~*w  
l5e`m^GK  
PClwGO8'&  
未决帐||老帐old account Gd&G*x  
ohXbA9&(x  
aLevml2:T  
NnZ_x>R  
现金帐cash account 1 xrmmK  
qB3&F pgW  
0/+TQD!L  
r-BqIoVT  
流水帐running account Se/]J<]  
nNM)rW  
;hDIo
Sz  
NLWj5K)1P  
暂记帐||未定帐suspense account h7\EN  
Re\V<\$J  
=>C3IR/  
z81`Lhg6  
过期帐||延滞帐overdue account||pastdue account Qa16x<Xlm  
<CP't[  
cRPy5['E  
jK=-L#hz  
杂项帐户sundry account ~i@Z4tj7  
j"+R*H(#  
/Bnh%6#ab  
( (mNB]sy  
详细帐单||明细表detail account 47/YDy%  
oX]c$<w5  
Q5v_^O<!  
hzk]kM/OC  
呆帐bad account o@\q6xl.  
-,xsUw4  
0wl31k{  
g60rm1b  
会计项目title of account DCtrTX  
dJg72?"ka  
_E
ZrZB  
c/}bx52>u  
会计薄||帐薄account-book ab5z&7Re6  
cbA90 8@s  
*j= whdw%J  
i%_nH"h  
营业报告书||损益计算表account of budiness||business report xqzdXL}  
?Da!QH >,]  

?To r)>A'  
6c Om8#  
借贷细帐||交验帐account rendered  t"'aQr  
F0FF:><  
|4FvPR[  
#PRkqg+|  
明细帐account stated X6@G)68  
ny~~xQ"  
bc|DC,n?  
Q|o~\h<  
与…银行开立一户头to open an account with tm}0kWx  
"Tm`V9  
S(*SUH  
d1>Nn!m  
与…银行建立交易to keep account with F4Gv=q)Z  
p[%FH?  
f~? MNJ2  
Dos`lh  
继续记帐to keep account B [O1^jdO  
`H6kC$^Ofx  
;HeUD5Nt6F  
ZjXpMx,  
与…有交易to have an account with )W/mt[;  
9rmOf Jo:  
wg=ge]E5  
L Y^pmak  
作成会计帐||有往来帐项to make out an account with +H~ })PeQ  
v5GV"qY  
@nS+!t{  
Wf=D'6w  
清算||清理债务to make up an account %A dE5HI-  
q~=]_PMP  
!7lS=D(?  
=X11x)]F9  
清洁帐目||与…停止交易to close ones account with Og`w~!\  
i7f/r.  
&pD6Qq {  
-P<e-V%<  
结帐to close an account AVA hS}*t  
4` gAluJ#  
Ln})\ UDK)  
8I'c83w  
清理未付款to ask an account||to demand an account l(@UpV-  
M38QA  
/K"koV;  
:YU_ \EV  
结清差额to balance the account with X99:/3MXB'  
/bj D*rj  
a8Jn.!  
pN"d~Z8  
清算to settle an account||to liquidate an account||to square an account $)M8@d  
9BPucXK  
2#:h.8
  
' 8v^.gZ  
审查帐目||监查帐目to audit an account brGUK PB  
~ FW@  
0S0 ?\r  
Tt.wY=,K  
检查帐目to examine an account `)FSJV1  
A7|!&fi  
G-[fz  
vcnUb$%  
转入A的帐户to charge the amount to As account F`;oe[wf k  
|"vUC/R2&  
R g7 O  
C&b^TLe  
以计帐方式付款to pay on account lz?F ,].  
pDO&I]S`q0  
o })k@-oL  
VQO6!ToKY  
代理某人||为某人on ones account||on account of one E-_FxBw  
, [xDNl[Y|  
-9)<[>:  
_6"!y ]Q  
为自己计算||独立帐目on ones own account w%&lCu@v  
UUGwXq96i  
Iq`:h&'!L  
q[#2`  
由某人收益并负风险on ones account and risk||for ones account and risk #8G(r9  
;H5PiSq;z  
Q<.847 )  
u;m[,  
由某人负担for ones account||for account of one GU\ }}j]  
1H{M0e  
|- l)$i@  
%]Gm  
按某人指示||列入某人帐户by order and for account of one {#aW")x^#  
!j,LS$tPu  
T> cvV  
?+)O4?#  
列入5月份帐目for May account h=uwOi6}  
mrR~[533j  
Mvq5s+.  
l(D
kmt>^  
编入某中帐项下to pass to the account of||to place to the account of 6vySOVMj  
8y5iT?.~vy  
!sA[ A>  
,*SoV~  
寄出清算书to send in an account||to send in render an account X(nbfh?n  
t(YrF,  
e)kN%JqW  
,"~#s
(  
支票薄cheque book &L[7jA'[J  
E?1"&D m  
IKx]?0sS  
'xi[- -  
支票陈票人cheque drawer ^sR]w]cz.  
T2
-n;8t  
],l w  
WVUa:_5{  
持票人cheque holder Y;yt m #=  
>h+[#3vD  
&eYnO~$!  
f>\guuG  
不记名支票cheque to bearer||bearer cheque $ Fx:w  
gPs%v`y)*D  
R0dIxG%  
$xRZU9+  
记名支票||认人支票cheque to order *GxOiv7"4W  
W<<{}'Db/#  
wg<UCmfu!  
EHk(\1!V  
到期支票antedated cheque ^V]DQ%v"I  
AnK-\4  
ck-ab0n  
Q@B--Omfh  
未到期支票postdated cheque C{mL]ds<  
]B'Ac%Rx  
h/u>F$}c  
P70\ |M0~y  
保付支票certified cheque U40adP? a  
zrD];DP  
z8W@N8IqC  
LgN\%5f-  
未获兑现支票，退票returned cheque ]
.Mr&@  
rO8Q||@>A  
|3\$\qa  
?M'_L']N[  
横线支票crossed cheque Q "
UWh~  
)aY^
k|I  
cR.[4rG'  
e!cZW.B=`f  
普通横线general crossing |BrD:+  
axT-  
ub^v,S8O  
HF@K$RPK  
特别横线special crossing C1 qyjlR  
x!$Dje}  
2p3e p,  
3fC|}<Wzt  
空白支票blank cheque 1o5DQ'~n  
CS[[TzC=5  
> "G HLi  
E]x)Qr2Ju  
失效支票，过期支票stale cheque {)^P_zha[9  
OE,uw2uaT  
V&)lS Qw  
yP:/F|E$  
普通支票open cheque v/%q*6@  
E8]PV,#xY  
[5&zyIi  
8ut:cCrmg  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2?; =TJo$  
CV<@Rg oa  
]
KX _a1e  
"]BefvE  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,BuN]9#  
bJ8~/
d]+  
![O@{/  
Y,1s Ng  
支票换现金||兑现to cash a cheque *h ~Y=#`8*  
j!c[$;  
\L14rQ t  
\<ohe w  
清理票款to clear a cheque ,l[h
9J  
B Z:H$v  
;bJ2miO"e  
D} Jhg`9  
保证兑现to certify a cheque C9oF*{  
Kgi| 7w  
Y~=]RCg  
|.D_[QI  
填写支票数额to fill up a cheque ?H9F"B$ a  
;0}8vs  
p{:r4!*L  

,z}wR::%  
支票上划线to cross a cheque -e_+x'uF  
T7
W*S-IW  
<,~ =o  
 )]2yTG[  
开发支票to make out a cheque =2%EIZ0oW  
H !dUQ  
y%T5"p$,  
-
la~p~ 8  
签发支票，开立支票to draw a cheque||to issue a cheque =l`xXma  
+~ro*{3  
7#Qa/[? D  
s) ]Z*#ZZ  
透支支票to overdraw a cheque m,nV,}@J  
T W ?O  
UV>^[/^O  
\mZ\1wzn'{  
背书支票to endorse a cheque p9<OXeY  
W%]sI n  
fTi,S)F'  
JL1%XQ i  
请付票款||清付票款to pay a cheque||to honour a cheque YBg
HX [q  
NEQcEUd?  
K[LTw_oE  
H 3 _7a9  
支票退票to dishonour a cheque (sw1HR  
:)nn/[>fC  
.kM74X=S  
ak50]KYo  
拒付支票to refuse a cheque l79jd%/m  
P[{w23`4  
3uwZ#   
;% *e}w0  
拒付支票to stop payment of a cheque R<mLG $  
Y_`D5c:  
YgaJ*%\  
Pf oAg*  
提示要求付款to present for payment =K2Dxu_:  
"fLGXbNQ  
)61CrQiY  
&sL5Pt_  
见票即付持票人payable to bearer 4'rWy~` V  
3Z'{#<1>^;  
>p!d(J?  
sZ-]yr\E"  
支付指定人payable to order -5\aL"?4  
uAyj# #H  
@6GM)N\{[  
@u/<^j3Q  
已过期||无效out of date||stale 32:,g4!~6  
<W,k$|w  
!?tWWU%P)  
|aN0|O2  
请给出票人R/D||refer to drawer vnz.81OR  
lg;Y}?P  
 Xvs{2  
l3}n.ODA  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4:cbasy  
ORa!84L  
BmrP]3W?  
'xb |5_D  
文字与数字不一致words and figures differ &+`l $h  
I(Nsm3L  
MvY0?!v  
K_`*ZV{r  
支票 d^ !3bv*h  
h. i&[RnX  
时间已过account closed u7j-uVG  
wRPBJ-C)  
Kggf!\MR8  
.mDqZOpf=4  
更改处应加盖印章alterations require initials ,@='.Qs4g  
|k&.1Nk
Z  
w0S zK-&  
EyNI]XEj  
zx-+u7qKH  
/BT;Q)(&  
时间已过effects not cleared 5?;'26iC  
QVn0!R{  
A&9l|b-"  
w^|,[G^}H  
停止付款payment stopped zwU8iVDe  
Tc:W=\<  
/F;*[JZIb  
?xQlX%&`6  
支票毁损cheque mutilated Z(K[oUJx  
Pms3X  
6xL=JSi~  
T|.Q81.NE  
汇款||寄钱to remit||to send money 3!Qt
_,  
(dMFYL>YP  
0*3 <}  
YGWb!|Z$  
寄票供取款||支票支付to send a cheque for payment Qb|w\xT^Y  
<Dm6CH  
{'DP/]nK  
=V5.c+  
寄款人a remitter }#'KM
E4  
MruWt*  
mApn(&  
*|t]6!aVLS  
收款人a remittee 1.,mNY^UN  
Ysr{1!K  
{Y/|7Cl0  
izFu&syv)  
国外汇票foreign Bill i"rMP#7  
@O45s\4-*  
tMAa$XrZj  
~Y'e1w$`  
国内汇票inland Bill rG\m]C3
E  
^OBaVb  
N7oMtlvL[w  
H&03>.b  
跟单汇票documentary bill .qK=lHxT  
xZ@Y`2A':  
b,Z& P|  
=\XAD+
 
空头汇票accommodation bill _5`M( ;hL2  
:W1,s53  
0'py7  
zl: u@!'  
原始汇票original bill BB%(!O4Dl  
2#(7,o}Y5  
h5f>'l
z  
8fe"#^"sR  
改写||换新票据renewed bill pRU6jV 6e)  
vj^UF(X  
VBH[aIW  
b8]oI"&G  
即期汇票sight bill||bill on demand Vbj?:29A  
&\"fH+S  
E`?BaCrG~  
]~K&mNo  
…days after date||…days after date…日后付款 cw5YjQ8 9  
! 4o
Ix`  
 Nl_;l  
i*^K)SI8  
…months after date||…months after date…月后付款 vlPE8U =  
3FXMM&w  
T^nX+;:|  
xlwsZ m{V  
见票后…日付款…days after sight||…days sight 0l:5hD,)F  
pc.0;gN  
OeAPBhTmFj  
4O`h%`M  
见票后…月付款…months after sight||…months sight @[FFYVru  
>b Z#  
XB Y"7}  
RyhR#  
同组票据set of bills b?Jm)  
5o3_x ~e  

ZGbZu  
ib&qH_r/  
单张汇票sola of exchange||sole of exchange vJCL m/}*  
L_.}z)S[\  
('lnQD.Hd  
!6%G%ZG@3-  
远期汇票usance bill||bill at usance V")Q4h{  
3L
xJ}>]TO  
X3-1)|g !z  
62_$O"  
长期汇票long bill ~>C>LH> 8  
?oJ~3Kg  
BE+YqT  
t<k8.9 M$  
短期汇票short bill P X0#X=$  
-J30g\  
y?JbJ  
C\; 8l}t  
逾期汇票overdue bill >'jM8=o*Ax  
j41:]6  
"pPNlV]UA^  
dJ!o/y6  
宽限日期days of grace L[bGO|O  
c[y8"M5  
:L[6a>"neE  
IYO,/ kbf  
电汇telegraphic transfer （T.T） \nHlI=!P  
:kVV.a#g  
0?7uqS#L  
)2$_:Ek  
邮汇postal order||postal note （Am.）||post office order||money order a82mC r  
FSmi.7  
9y4rw]4zI  
gQEV;hCO  
本票promissory note （P/N） C|I 1 m  
N93E;B  
#TgJ d
 
]xG8vy  
押汇负责书||押汇保证书letter of hypothecation 2T5xSpC  
K;qZc\q  
w!}1oy  
7&3URglsL"  
副保||抵押品||付属担保物collateral security zvf]}mNx  
Tpukz_F  
8joQPHkI\  
X w8il  
担保书trust receipt||letter of indemnity zK 2wLX  
*[H+8/n_  
2mUu3fZ  
/pU6trIM  
承兑||认付acceptance lnDDFsA  
RFJ;hh  
?6QJP|kE  
%wf|nnieZ  
单张承兑general acceptance qX(%Wn;n  
dM UDLr-  
i .N1Cvp&  
'y?|shV{]  
有条件承兑qualified acceptance v-3zav  
AD\<}/3U  
j/<y  
tFaE cP  
附条件认付conditional acceptance ]M(mq`K  
(UF!Zb]{  
a<wZv-\Vau  
V]]qu:Mh8  
部分认付partial acceptance   =%\6}xPEl<