[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。   /~f'}]W  
会计报表statement of account >J>[& zS  
[1 9,&]z  
7x4PaX(  
j ?(&#  
往来帐目account current q#=(e:aCb  
NPe%F+X  
*w&Y$8c(  
"!%l/_p?  
现在往来帐||存款额current accout W1=H8O  
v-_e)m^  
~O&:C{9=  
s+?zL~t  
销货帐account sales e;}7G  
d4c8~L H-  
r? E)obE  
< ?4V  
共同计算帐项joint account 3x'|]Ns  
5S--'=fu+  
7Da`   
eM?I$ePTN  
未决帐项outstanding account ` v@m-j6  
?'{SX9  
g~A`N=r;h  
K}MK<2vU  
贷方帐项credit account||creditor account 6MMOf\   
D\NKC@(M  
[}0haTYc4  
*.d)OOpLo  
借方帐项debit account||debtor account l3I:Q^x@  
dvJM6W>^=  
l#Y,R 0  
(\YltC@q%  
应付帐||应付未付帐account payable 'Xq|Kf (  
'F0e(He@,  
<s<n  
_C[q4?  
应收帐||应收未收帐account receivable f5VLw`m}.8  
^N{h3b8  
R3&Iu=g  
{go;C}  
新交易||新帐new account \$T(t/$9  
A!WKnb_`  
xH"/1g  
LR.<&m%~.  
未决帐||老帐old account 2?ez,*-[  
\B,@`dw  
0Y{yKL  
~^fZx5  
现金帐cash account N.{ H,oO `  
mQ26K~  
1+{{EOZ4  
Y;^l%ePuW  
流水帐running account Mc_YPR:
C  
hVAn>_(  
rgtT~$S  
9BBmw(M}  
暂记帐||未定帐suspense account ( !fKNia@S  
""F5z,'  
'UX!*5k<:  
J({Xg?  
过期帐||延滞帐overdue account||pastdue account " h~Z u  
']z{{UNUN  
xvl#w  
ZWU)\}}_R  
杂项帐户sundry account ]e>w}L(gV  
`l){!rg8IC  
VfC<WVYiZ  
J^5So  
详细帐单||明细表detail account [KaAXv .X  
(
WO]Xq<  
})8N5C+KU  
rt~d6|6  
呆帐bad account Pz|> "'  
u^bidd6JRn  
sF?TmBQ*  
4n g]\ituS  
会计项目title of account ~{B7 k:  
sRL`dEl4l  
ujq=F  
FvXZ<
(A{  
会计薄||帐薄account-book KNpl:g3{<Q  
J0\Fhe0'  
z] PS
pUd  
wyj{zWRJp  
营业报告书||损益计算表account of budiness||business report (\hx` Yh=>  
[{<`o5qR  
#9}D4i.`}  
~f1%8z  
借贷细帐||交验帐account rendered xH(lm2kvT  
}`QUHIF  
wb5baY9  
z.9U}F  
明细帐account stated i6tf2oqO7  
7>Ouqxh21  
[OV"}<V  
eH3JyzzP,  
与…银行开立一户头to open an account with >WQMqQ^t@  

)3Iz (Ql  
[.'|_l  
)72+\C[*~r  
与…银行建立交易to keep account with l7259Ro~  
 ceh j;  
?U5{Wa85D  
LX
7FaW  
继续记帐to keep account C]eSizS.  
:W:K:lk  
!N7s dY  
k)= X}=w  
与…有交易to have an account with fk[-mZ  
t?ZI".>  
O=&0H|B  
U;V7 u/{  
作成会计帐||有往来帐项to make out an account with djQH1^(IU  
KL:j
?.0  
C'+YQ]u  
gsvuE  
清算||清理债务to make up an account  V!ZC(  
nntuLuW  
/vde2.|  
 |`f$tj  
清洁帐目||与…停止交易to close ones account with ]Svt`0|}  
YTX,cj#D^&  
-p&" y3<p  
:q7Wy&ow  
结帐to close an account I^]2K0+x x  
Zq|I,l0+E  
*vN-Vb^2i)  
|zNX=mAV  
清理未付款to ask an account||to demand an account u\x}8pn  
?)?Ng}  
Ic:(Gi- %  
Ovt.!8  
结清差额to balance the account with M~#gRAUJ  
[f-?ymmT  
fue( UMF~  
C'@i/+  
清算to settle an account||to liquidate an account||to square an account <#y[gTJ<'>  
>~sI8czR*  
@=Uh',F  
.fFCC`&T  
审查帐目||监查帐目to audit an account @* jz o  
VimE@Hz  
Y3cMC)  
o&zJ=k[4  
检查帐目to examine an account N1S{suic  
R'`qKc  
eKLZt%=  
6V:U(g  
转入A的帐户to charge the amount to As account [M}{G5U.  
S6M}WR^,  
`?qF$g9u~  
o>i4CCU+  
以计帐方式付款to pay on account /cdC'g  
R)(T^V`{  
kT66;Y[  
V-2 (?auZd  
代理某人||为某人on ones account||on account of one Bz-c$me1  
K.nHii   
f:,DWw`B  
[{,T.;'<j  
为自己计算||独立帐目on ones own account 4Zddw0|2  
82qoGSD.  
fS:&Ak ];  
5iw<>9X*  
由某人收益并负风险on ones account and risk||for ones account and risk @|m/djN5x  
#ut  
e/&{v8Hmb  
)Y0!~# `  
由某人负担for ones account||for account of one m%?pf2%I#  
syj0.JD  
o5O#vW2Il&  
I)6+6pm  
按某人指示||列入某人帐户by order and for account of one Z'W=\rl  
:T$|bc  
|?xN\O^#}  
dNH08q8P  
列入5月份帐目for May account ^4hO  
t!X.|`h  
o#gWbAG;]b  
rmm0/+jY  
编入某中帐项下to pass to the account of||to place to the account of 
f:w?pE  

9(7-{,c  
'<xXK@=KEI  
J#(LlCs?@c  
寄出清算书to send in an account||to send in render an account qLG&WB  
4G0m\[Du  
|4zIfAO  
W:nef<WH  
支票薄cheque book v^NIx q}U  
\fdv]f  
2tEkj=fA-  
EU;9*W<  
支票陈票人cheque drawer Fb>?1
i`RN  
$G+@_'  
^|>PA:%  
X-K h(Z  
持票人cheque holder e}7lBLK]*  
<w9JRpFY   
lh7#t#  
@ioJ]$o7  
不记名支票cheque to bearer||bearer cheque T/~f~Zz  
iByf{I>+  
. iI  
]^7@}Ce_  
记名支票||认人支票cheque to order ]7BvvQ  
 `25yE/  
! E5HN :#  
]|ag  
到期支票antedated cheque =v&hWjP  
7U"g3a)=  
W,n!3:7s  
R|, g<  
未到期支票postdated cheque  'KL0@l  
JR21>;l#2  
C2I_%nU Z1  
~jk|4`I?T  
保付支票certified cheque p)-^;=<B3  
a#k6&3m&  
k%#E
EMh  
O _ gGf  
未获兑现支票，退票returned cheque +GN(Ug'R  
*OsQ}onv  
%)1?TU  
G~[x 3L'  
横线支票crossed cheque BwpqNQN  
b. '-?Nn  
 4e7-0}0  
Bm<`n;m  
普通横线general crossing |SSSH  
d&Z pkbh"  
G>}255qY  
Mb}QD~=M  
特别横线special crossing lrE5^;/s1  
l|[N42+  
I$G['`XX/  
V2EUW!gn 2  
空白支票blank cheque K@]4g49A/j  
h,N?Ab'S  
Ic<2QknmP  
Dx?,=~W9  
失效支票，过期支票stale cheque &Z@o Q
 
>Cp0.A:UC#  
+Kc
  
*N<]Xy@  
普通支票open cheque g:@#@1rB6  
*?vCC+c  
O0v}43J[  
]F~dlH1Wp
 
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?l{nk5,?-Y  
rs[T=CQ  
? OM!+O  
.p[ux vp  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9cF[seE"0  
/{_:{G!Q0  
hn@08t G  
uGGt\.$]s  
支票换现金||兑现to cash a cheque h438`  
h[Y1?ln&h  
vvMT}-!  
UI0VtR]   
清理票款to clear a cheque 2%m BK  
LEdh!</'24  
b8UO,fY q  
qyTU8Wp  
保证兑现to certify a cheque ~36!?&eA8  
g3y~bf  
TD0 B%  
/([kh~a  
填写支票数额to fill up a cheque k y7Gwc  
r#a=@  
gwMNYMI  
6H$FhJF  
支票上划线to cross a cheque S,UDezxg  
+r2-S~f3N  
XRi8Gpg  
4D4j7  
开发支票to make out a cheque u6JM]kR
  
chX"O0?"  
L="}ErmK  
a`>B Ly5o  
签发支票，开立支票to draw a cheque||to issue a cheque TvbE2Q;/UL  
aW7^d'ZZ\  
/U9"wvg  
(\x]YMLH  
透支支票to overdraw a cheque  qX{+oy5  
F]&*ow  
} q8ASYNc  
zrb}_  
背书支票to endorse a cheque kffcm/  
e\L8oOk#r  
iYy1!\  
26h21Z16q  
请付票款||清付票款to pay a cheque||to honour a cheque hwv/AnX~O  
4V`G,W4^J  
/\n-P'}  
3!]rmZ-W  
支票退票to dishonour a cheque z2GY:<s  
G 3ptx! D  
iXjM.G  
gPPkT"  
拒付支票to refuse a cheque InI$:kJ  
:V||c5B+  
6'f;-2  
Q$"D]!G  
拒付支票to stop payment of a cheque s~X%Y<9l  
vFm
Z<C' )  
M_DwUS1?  
;$g?T~v7  
提示要求付款to present for payment p`qgrI`  
R:qW;n%AF  
f!X[c?Xy"  
Z%UP6%  
见票即付持票人payable to bearer dR]m8mdqc1  
v]UwJz3<  
V0mn4sfs  
Ny/MJ#Lq  
支付指定人payable to order z F;K  
;O,jUiQ  
}Q+|W=2t  
C0Z=~Q%  
已过期||无效out of date||stale -KbYOb  
m1AJ{cs  
jL}v9$  
Y'X%Aw;`  
请给出票人R/D||refer to drawer ?a]mD
x>xh  
J'r^/  
$*m-R*kt  
wMN]~|z>  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K3uRs{l|  
Vxt+]5X  
'J|_2*  
f|(M.U-  
文字与数字不一致words and figures differ !;'=iNOYR  
tZo} ;|~'  
fc>L K7M  
G3
v5KmT  
支票 X@F
N|Rdh  
TA~{1_l  
时间已过account closed FpU>^'2]  
7{Wny&[0  
],].zlN  
_o~nr]zx  
更改处应加盖印章alterations require initials ?aMOZn?  
e+K^Aq  
sDV Q#}a  
,
R|BG  
/qw.p#  
#`s"WnP9'!  
时间已过effects not cleared \73ch  
Ek}A
]zC  
e96k{C`j0  
#X"@<l4F  
停止付款payment stopped Xn ;AZu^'R  
)`D:F>p*  
RG`1en  
v &+R^iLE  
支票毁损cheque mutilated bZV
/l4TU  
#.[k=dj   

>LuYHr  
E_LN]v  
汇款||寄钱to remit||to send money {(}By/_  
3R VR  
k VQ\1!  
D1;QC  
寄票供取款||支票支付to send a cheque for payment L /^I*p,  
ct}9i"H#1  
KK &?gTa  
vr ^qWn  
寄款人a remitter PUX;I0Cf  
v.5+7,4  
u<&m]]*  
DlNX 3  
收款人a remittee WuW^GC{7  
u W3!Yg@  
;9g2?-svw  
L8 @1THY  
国外汇票foreign Bill wlmRe`R  
pD]
OT-8  

-Y;3I00(  
VLN_w$iEq  
国内汇票inland Bill _<2E"PrT  
t&DEb_"De  
WMg~Y" W  
& ZB  
跟单汇票documentary bill Om {'1  
C"enpc_C/  
Ecx
<OTo  
=mmWl9'mJ  
空头汇票accommodation bill S 6,.FYH  
xn|(9#1o  
L&OwPd  
\5cpFj5%  
原始汇票original bill wH6aAV~1  
76` .Y  
dAe')N:KPI  
'[O;zJN;  
改写||换新票据renewed bill *_g$MI  
k-""_WJ~^  
2VCI 1E  
P L+sR3bR  
即期汇票sight bill||bill on demand H7+,*  
FU<Jp3<%  
S`?!G&[!>  
Vs{|xG7WD  
…days after date||…days after date…日后付款 4I5Y,g{6+  
FNId ;  
?Pc'C  
?b5^  
…months after date||…months after date…月后付款 c_l"I9M#r  
9JK Ew  
q6X1P"%.  
F1Bq$*'N$w  
见票后…日付款…days after sight||…days sight _t}WsEQ+P  
gbagi+8s`%  
~.lPEA %%  
Lq!>kT<]!  
见票后…月付款…months after sight||…months sight HiJE}V;Vq  
Y:)e(c"A  
*G9V'9  
_8agtQ:<  
同组票据set of bills b*Q&CL  
"8zDbdK  
W'u>#  
MR.'t9m2L  
单张汇票sola of exchange||sole of exchange *siFj CN<  
t5IEQ2  
SOvF[,+  
26x[X.C:  
远期汇票usance bill||bill at usance >~+ELVB&  
%C_HXr@  
%BB%pC  
eO[b1]WLP  
长期汇票long bill n>U5R_T  
U_c
*6CK  
QoH6  
t#eTV@-
 
短期汇票short bill )TM4R)r%)9  
QUQ'3  
('p5:d  
}?v )N).kW  
逾期汇票overdue bill =[jXe  
}|5Pr(I  
4tmAzD  
0%I=d  
宽限日期days of grace ?=fyc1  
t}tEvh  
lBGQEP3;  
t}/( b/VD  
电汇telegraphic transfer （T.T） jsi!fx2Rm  
Oprk
R  
w$-6-rE]d  
cq4Ipe  
邮汇postal order||postal note （Am.）||post office order||money order fw{gx  
k~ /Nv=D  
O463I.XAP  
'K,:j 388  
本票promissory note （P/N） HT1!5
 
"kgdbAZ  
Hc(OI|z~  
0'?L#K  
押汇负责书||押汇保证书letter of hypothecation "OnGE$  
c=.(!qdH  
))'<_nD  
*,WU?tl&  
副保||抵押品||付属担保物collateral security _n>,!vH  
1c{DY  
xe&i^+i  
;q6Ki.D  
担保书trust receipt||letter of indemnity O]1(FWYy  
0F><P?5  
Bh]P{H%  
jPW#(3hoE  
承兑||认付acceptance s#=7IH30  
,',o'2=!  
P1' al  
pr UM-u8  
单张承兑general acceptance nt7.?$  
_[ZO p ~  
x39<6_?G  
ZSd4z:/  
有条件承兑qualified acceptance (n9gkO&8"  
55 c|O  
j9+w#G]hV  
63
,H{  
附条件认付conditional acceptance xbYi.  
}s<4{:cv+  
`(/w y  
?o#%Xs  
部分认付partial acceptance   +@iA;
2&