[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。  
Jz)c|8U  
会计报表statement of account SZC1$..2T  
b
.v^:M  
qCYXkZ%`  
0bG2YMs  
往来帐目account current
aEqDxr6  
C9cQ} j:  
qgsKbsl  

2<+9lk  
现在往来帐||存款额current accout +DP{_x)t  
ht^xcc  
V: ivnx*  
MXuiQ;./  
销货帐account sales 31}k Nc}n  
@c{ b\is2  
m_1BB$lyP2  
nK|WzUtp  
共同计算帐项joint account 54, (;  
97(*-e=e  
"4qv yVOE  
5J<ghv>\P  
未决帐项outstanding account b$'
}IW NV  
)~[hf,R5S  
!`#xFRHe  
s:#\U!>0`  
贷方帐项credit account||creditor account XqTDLM&  
D.R 7#^ .  
@I|gA  
v}\Nx[}  
借方帐项debit account||debtor account xA2"i2k9  
\LpR7D  
)F) (Hg  
B>M@'  
应付帐||应付未付帐account payable 9;u&,R  
weky 5(:  
DJf!{:b)  
k),.  
应收帐||应收未收帐account receivable lZ9rB^!  
$Y5m"wySZ  
Grw|8xN0t  
+1%7*2q,  
新交易||新帐new account _]whHS+  
qE&R.I!o  
td#B$$[  
oMV<Yn_<  
未决帐||老帐old account &%Lps_+fJ  
U6@Hgi>  
A7qKY-4B  
OWRT6R4v  
现金帐cash account d}t7bgk'j  
5QR=$?K  
\qAg]-  
Is $I;`  
流水帐running account W h^9 Aq  
>vPDF+u  
\Y0o~JD  
`H.~#$  
暂记帐||未定帐suspense account VM1`:1Z:$  
}j /($,  

([r4N#lx  
+;P8QZK6  
过期帐||延滞帐overdue account||pastdue account .I"Qu:``
 
o&GS;{Rs  
:QGd/JX$n`  
wMB. p2  
杂项帐户sundry account Pde|$!Jo  
s^@?+<4:  
5*ip
}wA  
h2SVDKj  
详细帐单||明细表detail account Stkyz:,(  
Z-f
Q{&a{  
8T7E.guYr  
5v f?E"\r  
呆帐bad account L"|~,
SVF  
'Olp2g8=  
\{Hb L,s  
X2? ^t]-N  
会计项目title of account =z5'A|Wa=,  
LijisE  

p5C:MA~*  
`u zR!^X  
会计薄||帐薄account-book F%t_9S,)O  
(aAv7kB&  
;#F/2UgHB  
}9k/Y/.  
营业报告书||损益计算表account of budiness||business report ! z^%$;p  
q`HuVilNH  
J4yL"iMt  
yMU>vr  
借贷细帐||交验帐account rendered [z2XK4\e1T  
g[Z$\A?ZbZ  
$)1i)/]9U  
.l| [e  
明细帐account stated $pV:)N4  
!e8OC9_x  
1ZL91'U  
F/ZB%;O9  
与…银行开立一户头to open an account with w\"~*(M  
g[oa'.*OB  
^#|Sl D]  
BHVC& F*>  
与…银行建立交易to keep account with / $Qs1*  
Vs[A  
03ol6y )C  
e-!6m#0  
继续记帐to keep account (i1JDe  
kPhdfF*Q  
 n[vwwY  
"!V-@F$@N  
与…有交易to have an account with Jy#c
6
 
mH1T|UI  
-0Q
oVGw  
7Ei,L[{\i#  
作成会计帐||有往来帐项to make out an account with 0}'xoYv f  
L}~"R/iWCT  
o1kT B&E4B  
7U9*-9  
清算||清理债务to make up an account CIxa" MW  
%^bHQB%  
J0ysZ]  
 /C[Q?  
清洁帐目||与…停止交易to close ones account with K nl`[Nl  
PBeBI:  
pZ_zyI#wx_  
\;!}z3Ww  
结帐to close an account  i/vo  
y%Q0* _  
Q9yIQ{>H[  
@ 0'j;")XV  
清理未付款to ask an account||to demand an account WE{fu{x  
W)_|jpd[  
"{;E+-/ aL  
LD=eMk: ~  
结清差额to balance the account with ME0vXi  
V< Ib#rd'  
uPT2ga]  
NmuzAZr  
清算to settle an account||to liquidate an account||to square an account w4nU86oZYl  
tJM#/yT  
D-/q-=zd  
U<YcUmX  
审查帐目||监查帐目to audit an account rD\)ndPv  
|erG cKk  
o2 ;  
_xefFy  
检查帐目to examine an account %`_Rl>@K=  
K7 J RCLA  
1dhuLN%Ce  
vg-Ah6BC{  
转入A的帐户to charge the amount to As account 0h=}BCb+i  
qkM)zOZ^  
[.(,vn?6  
`j1b5&N;7  
以计帐方式付款to pay on account &o;d  
Ke;eI+P[  
f7SMO-3a  
BXb=NE   
代理某人||为某人on ones account||on account of one 3'7]jj  
1KUM!DUD  
9Q.@RO$%C  
M!/!*,~  
为自己计算||独立帐目on ones own account 5|jsv)M+  
\8Hs[H!  
IAHQT<]  
h+ms%tNT  
由某人收益并负风险on ones account and risk||for ones account and risk hh-a+] c0  
7>E>`Nc6  
 :I{9k~  
j"s7P%  
由某人负担for ones account||for account of one [v+5|twxpU  
w:pPd;nz0Y  
:jf/$]p  
~>#?.f  
按某人指示||列入某人帐户by order and for account of one i5,yrPF  
Dv*d$  
n o so* K7  
r;9 V7
C  
列入5月份帐目for May account x*sDp3f[*  
``-pjD(t  
8wrO64_NO  
_o T+x%i  
编入某中帐项下to pass to the account of||to place to the account of D$AvD7_  
DbSR(:  
/^L<q  
p'0X>>$  
寄出清算书to send in an account||to send in render an account 0v,fY2$c  
o%,?v 9  
@ 6 a'p  
>m:n6M'r  
支票薄cheque book 5WA:gygB&  
kWacc&*|  
@uz(h'~  
UcKVLzKs  
支票陈票人cheque drawer 4TTrHs  
[1Aoj|  
x_x_TEyyh  
ckb(+*+l  
持票人cheque holder 2^=8~I!n&  
&lg zNC9g%  
w~q ]&  
Na4O( d`  
不记名支票cheque to bearer||bearer cheque FUXJy{n6"2  
BIS.,  
UpPl-jeT  
L]%!YP\<T  
记名支票||认人支票cheque to order *8_Dn}u?Jx  
w59q* 2  
I4|"Ztw  
4TI`   
到期支票antedated cheque }d>X
h8:%)  
A.mFa1lH  
&8pGq./lr=  
kl[(!"p  
未到期支票postdated cheque DgK*>A  
($!uBF-b  
2$MoKOx8$  
w?zy/+N~  
保付支票certified cheque pN)x,<M
)  
"iGQ1#6|d  
omGzyuPF  
=1k%T{>  
未获兑现支票，退票returned cheque `zrg?  
-LT!LBnEkf  
c|(J%@B)  
/CH]'u^j  
横线支票crossed cheque pY[b[ezb  
MGq\\hLD\-  
i=*H|)  
Sa%%3_&  
普通横线general crossing .jg@UAK  
~-[!>1!%  
k6J&4?xZ
  
5|~nX8>  
特别横线special crossing oc]:Ty  
OjAdY\ ]1  
8V}|(b#  
w;{Q)_A  
空白支票blank cheque )/vom6y*   
sp:4b$zX  
6Q\|8a  
|O6/p7+.  
失效支票，过期支票stale cheque Qu,R6G  
pW@W-k:u  
:aBxyS*}G  
kX+9U"` C  
普通支票open cheque Sgv_YoD?-  
kW2DKr-[  
9)  ,|h  

=Gu&0f  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [*5]NNB  
|U;O HS  
9Bw #VQ  
@8>bp#x/1  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Zf X$q\7  
+v 3:\#  
wggB^ }~  
_tX=xAO9  
支票换现金||兑现to cash a cheque M_Ag*?2I  
d{Jk:@.1  
A.("jb@I  
lct  
清理票款to clear a cheque /hu>MZ(\  
HV)aVkr/&  

UO&$1rV  
.4R.$`z4  
保证兑现to certify a cheque lH`TF_  
O^=+"O]  
D-LOjMe  
65dMv*{  
填写支票数额to fill up a cheque s5{=lP  
wEM=Tr/h  
u>.a;BO  
fn,hP_  
支票上划线to cross a cheque C0/^6Lu"o  
Sx QA*}N  
GW'v\O  
e
K l;T  
开发支票to make out a cheque Ad>81=Z  
`j@1]%&z  
-W1p=od
 
3p&T?E%  
签发支票，开立支票to draw a cheque||to issue a cheque a{r"$>0  
5 | ,b  
  {
Ba&  
H}5
WglV.  
透支支票to overdraw a cheque |&JeJ0k>~  
O 1z0 dHa  
FMeBsI9pL  
$'3
xl2T  
背书支票to endorse a cheque f0sGE5  
-grf7w^  
G2 kU_  
@9KW ]7  
请付票款||清付票款to pay a cheque||to honour a cheque lP`BKc,   
9/{zS3h3  
|mQ Fi\  
W6i{yneW  
支票退票to dishonour a cheque bg-/ 8,  
O6G'!h\F  
) yMrET m  
ap}p ?r  
拒付支票to refuse a cheque uB.kkkGZ M  
kJ FWk  
4($"4>BA  
8i`>],,ch  
拒付支票to stop payment of a cheque {:uv}4Z  
;C$+8%P4  
A,DBq9Z+4R  
<Pt?N2]A|  
提示要求付款to present for payment s/IsrcfM  
X>o9mW  
rvd$4l^  
h:362&?]  
见票即付持票人payable to bearer _=s9o/Cn]  
+_i{4Iz~p  
"g^i%  
6I@j$edZ  
支付指定人payable to order P{n# ^4  
Om0 $6O  
~/`/r%1/J  
Z{0BH{23  
已过期||无效out of date||stale Z*co\ pW  
[UzD3VPg  
D:/ n2_  
\s5Uvws  
请给出票人R/D||refer to drawer B]"`}jn  
l}z<q  
Bxm,?=h  
c,2& -T}  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RtM I[  
YK3>M"58  
M-"j8:en  
~U&NY7.@  
文字与数字不一致words and figures differ &*<27-x  
}R['Zoh4I  
#4'wF4DR@  
;yt6Yp.6e  
支票 {'O><4  
}UW7py!TN  
时间已过account closed c
}o 6Rm50  
/]TNEU,K  
R#d~a;j  
{]R'U/  
更改处应加盖印章alterations require initials VyxYv-$Y  
k <oB9J  
c|Ivet>3  
;l@94 )@0  
K|P0nJT  
 ?.?)5 &4  
时间已过effects not cleared &bsq;)wzs  
%v0M~J}
+  
\]tBwa  
l76=6Vtb  
停止付款payment stopped .Mq#88o.*  
x%B_v^^^  
_ .vG)  
jdxHWkQ  
支票毁损cheque mutilated Lzh8-d=HQ  
k"N>pjgd$  
H%wB8Y ]  
!vSI"$xd  
汇款||寄钱to remit||to send money ;,4*uU'vq  
8 1,N92T5  
boo361L  
-/Q5?0z  
寄票供取款||支票支付to send a cheque for payment Qd}n4KF\  
Th)
  
FOTe,F.8  
R|st<P  
寄款人a remitter Y+?QHtZL  
O =Z}DGa+  
yZleots1  
clE9I<1v  
收款人a remittee Ni_H1G  
3<xE_ \DR  
t;8)M$ p  
c#OxI*,+/  
国外汇票foreign Bill V+gZjuN$  
S^QEctXU  
A
(y6]E!  
TFSdb\g  
国内汇票inland Bill i$Y#7^l%k  
M Kyj<@[  
!wYN",R-  
R`j"iC2  
跟单汇票documentary bill RD`|Z~:q:K  
+t7HlAXB#  
g\aO::  
$(1t~u<17  
空头汇票accommodation bill UylIxd  
m$8siF{<q  
*DJsY/9d}'  
1g;2e##)  
原始汇票original bill ,N$Q']Td  
!r/i<~'Bx  
i\xs!QU  
rZUTBLZ`j  
改写||换新票据renewed bill e~vO
 
}9OMXLbRv  
~kc#
"^sJ  
\'O/3Y7?X  
即期汇票sight bill||bill on demand dle\}Sy=  
 exWQ~&  
2CC"Z  
@]Q4K%1^"  
…days after date||…days after date…日后付款 49FP&NgK  
\`k=
9{R.  
<"Y>|X  
-jj B2xP  
…months after date||…months after date…月后付款 U]Q5};FK  
U&3!=|j  
,2AulX1  
FK BRJ5O  
见票后…日付款…days after sight||…days sight c&;" Y{  
eC/{c1C  
6*,55,y  
\3vQXt\dM$  
见票后…月付款…months after sight||…months sight q/?*|4I  
%DuPM66r  
9Qyc!s`  
veDv14  
同组票据set of bills ET[5`z  
5bb# {?2i  
+v/y{8Fu  
;(K/O?nrJ  
单张汇票sola of exchange||sole of exchange +[}y` -t  
1c,#`\Iikd  
Bo:epus
}\  
\d
:Q%S  
远期汇票usance bill||bill at usance Gza=
 0  
.XgY&5Qk  
WrP +n  
xWLZlUHEu  
长期汇票long bill QFTiE1mGH  
WvU[9ME^)  
bfeTf66c  
wPI!i K@Ro  
短期汇票short bill zd_N' :6  
/[c_,G""  
@<DRFP  
1 F:bExQ  
逾期汇票overdue bill J5a8U&A  
`n,RC 2yo  
;)ay uS sQ  
*6JA&zj0B  
宽限日期days of grace D <~UaHfk  
QXj#Brp  
5CnNp?.t^  
e# Y{YtE  
电汇telegraphic transfer （T.T） nZiwR4kM  
.XpuD,^;@  
R1JD{  
p#c41_?'e  
邮汇postal order||postal note （Am.）||post office order||money order |HAbZd
7PG  
z*HM_u  
U/FysN_N!  
/%&5Iq\:vA  
本票promissory note （P/N） ?uCL[  
y ;mk]  
(KO]>!t  
< Hv/1:k}  
押汇负责书||押汇保证书letter of hypothecation &fRz6Hd  
lOA EM  
]9_t
to!/  
v$\<L|  
副保||抵押品||付属担保物collateral security q%d,E1  
WBKf)A^S  
'Rnzu0<lF  
62;xK-U  
担保书trust receipt||letter of indemnity RaLV@>jPm  
{'alA  
z,ryY'ua/I  
N_Ezp68Fp  
承兑||认付acceptance ,g'>
Ib%  
/IcGJ&;  
z}} P+P/  
{KDN|o+%  
单张承兑general acceptance lpPPI+|4N  
7"Nd
a3  
{1=|H$wKg  
z3[J sE%  
有条件承兑qualified acceptance >/RFff]Fh0  
S~r75] "  
m*1  
h#Rza-?"\  
附条件认付conditional acceptance
W3ms8=z  
S/*\j7cj  
J  e|  
RFsUb:%V7-  
部分认付partial acceptance   wIAH,3 !