[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。   2r
Pmu  
会计报表statement of account !!?TkVyEyM  
" `FcW  
liU8OXBl  
_=-B%m  
往来帐目account current #Ic)]0L  
T:I34 E[  
i8->3uB  
'M!M$<j  
现在往来帐||存款额current accout T7
~
H|%  
g0ks[ }f-  
"."ow|  
cp$GP*{@  
销货帐account sales #g=
  
#ADm^UT^  
AW8*bq1  
?"$Rw32  
共同计算帐项joint account )k.}>0K |  
AF\Jh+ynT!  
Hg5:>?Lw@  
`br$kB  
未决帐项outstanding account HT ."J  
Q>(a JF  
L Q0e@5  
GRh430V[  
贷方帐项credit account||creditor account fPPC`d&Q3  
V:h7}T95  
Z7XFG&@6  
uH]oHh!}j  
借方帐项debit account||debtor account Kf
1NMin7  
,49Z/P  
&EmG\vfE  
"S H=|5+  
应付帐||应付未付帐account payable lF
l(Sww!\  
U0Uy C  
C),i#v  
QQJf;p7  
应收帐||应收未收帐account receivable s  }Ql9  
F3[,6%4v  
TJCE6QG  
MXiQWg$  
新交易||新帐new account R$X~d8o>%  
LXqPNVp#  
_iL?kf  
)2a)$qx;  
未决帐||老帐old account $*|M+ofQ  
dXfLN<nD>U  
h4#'@%   
.cm2L,1h  
现金帐cash account 4C
v*zn  
1YK(oRSDn  
yzT4D>1,  
kH8/
8  
流水帐running account t{s*,X\b  
m*jTv n  
IC?(F]$%>  
Q(36RX%@  
暂记帐||未定帐suspense account PV:J>!]  
"([/G?QAG  
K)U[xS;<  
&r\8VEZq"  
过期帐||延滞帐overdue account||pastdue account R0%M9;>1
 
P?S]Q19Q4  
2vWn(6`  
-We9 FO~  
杂项帐户sundry account 9:P]{}  
bF6J>&]!  
f,4erTBH  
]f0OmUHR5i  
详细帐单||明细表detail account =r*Ykd;W|E  
H8B$#.  
rtfRA<  
@$~IPg[J  
呆帐bad account Qe{w)e0}`  
,yA[XAz~U  
hGkJ$QT  
SnR2o3r-Of  
会计项目title of account X'-Yz7J?o  
1X&.po  
%IZd-N7i^  
&7oL2Wf  
会计薄||帐薄account-book 1[T7;i$  
n} j6gN!O  
s M*ay,v;  
M(zZ8#  
营业报告书||损益计算表account of budiness||business report 9h?'zyX B  
FF~r&h8H  
!1fZ7a  
;0Pv49q  
借贷细帐||交验帐account rendered Lm=;Y6'`N  
N-]/MB8  
-sfv"?  
!Av9?Q:  
明细帐account stated fum.G {}  
vj]>X4'i  
h='F,r5 #2  
EG;E !0  
与…银行开立一户头to open an account with r:;.?f@  
wV"`Du7E;  
[IQ|c?DxpL  
0'fswa)  
与…银行建立交易to keep account with i5t6$|u:&m  
VOLj#H  
@(~:JP?KNC  
80wzn,o S  
继续记帐to keep account uv27Vos  
AO$AT_s  
Y~-y\l;Tr  
 OegeZV  
与…有交易to have an account with |4Q*4s  
]:
59c{O  
&$F<]]&  
6:]N%  
作成会计帐||有往来帐项to make out an account with b}3"v(  
hTr5Q33y>  

_*fNa!@hY  
8w&-O~M  
清算||清理债务to make up an account Ki\.w~Qs  
t'vt'[~,U  
IW3k{z  
#]kjyT0  
清洁帐目||与…停止交易to close ones account with :TH cI;PG8  
_\ToA9m  
qd*}d)!  
-n|bi cP  
结帐to close an account Ey&H?OFiP  
/SD}`GxH  
,^UqE{  
nqcq3o*B  
清理未付款to ask an account||to demand an account fFjpQ~0  
r9i?H  
N+|NI?R?}  
Je
1d|1!3  
结清差额to balance the account with p,Ff,FfH  
 mgq!)  
>='/%Ad  
`@~e<s`j  
清算to settle an account||to liquidate an account||to square an account sgX!4wG&Z  
~[g(@Xt  
`>gG"1,]  
:v&[!  
审查帐目||监查帐目to audit an account 8M,*w6P  
.+9hm|  
1i76u!{U  
|*&l?S  
检查帐目to examine an account tIsWPt]Y  
Z*%;;&?  
zfIo]M`  
&L;ocd$  
转入A的帐户to charge the amount to As account H U|.5tP  
eUyF <j  
*'<AwG&  
^\\3bW9
}H  
以计帐方式付款to pay on account %tCv-aX4  
d7OygDb<  
[GLH8R  
)g0lI  
代理某人||为某人on ones account||on account of one 22`^Rsb,6L  
x84!/n ^z  
*o6}>;  
^X
=Q{nB  
为自己计算||独立帐目on ones own account :t}\%%EbmE  
{VgE07r  
ALF0d|>=uj  
:QE5 7.  
由某人收益并负风险on ones account and risk||for ones account and risk L:R4&|E/t
 
RJrz ~,}  
PobX;Z  
9BCW2@Kp  
由某人负担for ones account||for account of one XH%L]  
/k#-OXP~  
zC?'Qiuh*  
_Cmmx`ln  
按某人指示||列入某人帐户by order and for account of one ]K=#>rZrB  
'%N?r,x C  
CWj_K2=d  
^|Ap_!t$;  
列入5月份帐目for May account ~f/|bcep  
=~#mF<z5  
6#=jF[  
6EqA
Y`y  
编入某中帐项下to pass to the account of||to place to the account of xEb>6+-F@  
)H8_.]|  
:ym?]EL4o  
+&GV-z~o  
寄出清算书to send in an account||to send in render an account eV;r /4  
X\}l
" ]  
E C?}iP  
=Tj{)=^/#  
支票薄cheque book }K{1Bm@S  
om3 %\  
xQoZ[  
~#-?V[  
支票陈票人cheque drawer <Xf6?nyZ(  
2M %j-yG"  
^&zCPUH  
BI'>\hX/V  
持票人cheque holder fPR_3qgQ  
LUOjaX  
TCr4-"`r-{  
87 Z[0>  
不记名支票cheque to bearer||bearer cheque Q@D7\<t  
du65=w4E!  
5mH[|_  
6g(;2gY  
记名支票||认人支票cheque to order s :vNr@TS  
:@A&HkF  
~q$]iwwqT  
O<u=Vz3c~0  
到期支票antedated cheque M4^G3c <  
|'^s3i&w  
#'L<7t K  
=i/Df?  
未到期支票postdated cheque OO:S2-]Y>e  
4T
tC~#D:  
;pnF%co9  
Z,&O8Jelf  
保付支票certified cheque pUIN`ya[[  
[xS7ae  
f56yI]*N=<  
Xs03..S  
未获兑现支票，退票returned cheque c<lp<{;  
TxrW69FV7  
&@~K8*tmK  
Cxf K(F  
横线支票crossed cheque rQ*+ <`R}  
2)}n"ibbT  
jqUVERbc  
c_/BS n  
普通横线general crossing Kb~nC6yJc  
l6M?[  

'gwh:  
Lg:1zC  
特别横线special crossing ~9>H(c  
<=(K'eqC^  
l*CulVX  
|J$A%27  
空白支票blank cheque Gu;40)gm  
u[a-9^&g  
E-A9lJW
r  
x]^d'o:cDP  
失效支票，过期支票stale cheque D T5d]MU  
V@'Xj .ze  

~OD6K`s3  
7nt(Rtbsu  
普通支票open cheque `bP`.Wm  
O,$*`RZpx  
0'sZ7f<e7  
H_xHoCLI  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [P2>KQ\  
?1Nz ,Lc$  
n:AZ(f   
CL<-3y*  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ={g"cx  
l)r\SE1  
+3,7 Apj  
rwWOhD)RU  
支票换现金||兑现to cash a cheque p$,7qGST  
;~3;CijJ8  
FSu C)Xg  
FB k7Cn!  
清理票款to clear a cheque VL#:oyWA  
wgz]R  
W ?x~"-*  
6(rm%c  
保证兑现to certify a cheque Df"PNUwA"  
s}zR@ !`  
GcM1*)$ 4  
h;=~%2Y  
填写支票数额to fill up a cheque ]&D dy&V  
@!;A^<{ka  
FM]clC;X?  
QPuc{NcB>  
支票上划线to cross a cheque N
8]DzE0%  
QL0q/S1*  
yLRe'5#m  
FQek+[ox  
开发支票to make out a cheque +9/K|SB{$  
8UB2 du@?  
m%9Yo%l~  
XT/t\\Z`U  
签发支票，开立支票to draw a cheque||to issue a cheque EH".ki=e  
o0Teect=  
Xl=RaV
^X"  

65Z}Hf  
透支支票to overdraw a cheque O0}uY:B  
GwO`
@-}E  
KKwM\  
6+=_p$crMx  
背书支票to endorse a cheque =1Plu5  
~,,r\Y+  
<v1H1' gv  
a>C;HO  
请付票款||清付票款to pay a cheque||to honour a cheque dr)*.<_+a(  
CUDA<Fm  
[l=@b4Og  
iKq_s5|sW  
支票退票to dishonour a cheque 5$i(f8*  
C LND[gc  
V;^-EWNj  
8B ,S_0!  
拒付支票to refuse a cheque gpq ,rOIK  
@de  ZZ  
27}:f?2hbJ  
ESviWCh0Fl  
拒付支票to stop payment of a cheque IFW(nB(  
Zl[EpXlZ  
&q&z$Gc;m  
ZQ"dAR /y  
提示要求付款to present for payment 5]mH.{$x$?  
1GA.c:  
RZEq@q  
^/%o I;O{  
见票即付持票人payable to bearer qKSR5 #  
ZXLAX9|  
~LI}   
Uhu?G0>O  
支付指定人payable to order #0)TS  
-qpvV
LR,  
2V8"jc  
XN-1`5:4I  
已过期||无效out of date||stale _9-;35D_  
R;,5LS&*a  
;\"5)S  
/.s L[X-G  
请给出票人R/D||refer to drawer p7+>]sqX  
^G qO>1U  
zvN7aG  
mR2"dq; U  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g3s5ra[
 
Qraq{'3  
((?"2 }1r  
zM8 jjB  
文字与数字不一致words and figures differ *s, bz.[  
*QNX?8Fm_  
P:J|![  
pv4#`.m  
支票 K}q5,P(  
4iSN.nxIZ  
时间已过account closed Ww~C[8q  
lB_4jc  
Nnn~7  
5~>j98K  
更改处应加盖印章alterations require initials GQ85ykky  
@WXRZEz  
HI1|~hOb'  
p Dg!Cs  
8/B8yY-O  
EAh|$~X  
时间已过effects not cleared s o: o b}  
|-v/  
c.Izm+9k  
I 8 ?  
停止付款payment stopped }ub>4N[  
]
=3hH+1 a  
eVj 8u  
}<z[t5  
支票毁损cheque mutilated (" f~gz<<  
0LGHSDb  
f&F9ImZ  
H[R6 ?H@$F  
汇款||寄钱to remit||to send money xhCNiYJ|  
Mu.tq~b >  
<%4pvn8d?&  
$v8T%'p+  
寄票供取款||支票支付to send a cheque for payment kQ[2
3  
SXXO#  
"T8b.ng  
~ur k Uz  
寄款人a remitter t&yuo E  
%YuFw|wO  
dF|n)+C~R  
`^g-2~  
收款人a remittee K-(C5 "j_  
5a5JOl$8  

@Rd`/S@  
3"HEXJM
c  
国外汇票foreign Bill 8XfOMf~d`  
.lg
m"  
rXrIGg
eM  
I]#x0?D  
国内汇票inland Bill SQ/}K8uZ  
pm}_\_  
dphWxB  
[8b{Ybaz  
跟单汇票documentary bill P=ub CS'  
%@I= $8j  
+>tSO
!}[  
*P12d  
空头汇票accommodation bill ( ^ J2(  
>'3nsR  
5M%)*.Y 3[  
43`Atw`\  
原始汇票original bill 0LWV.OIIC  
u\K`TWb%  
Q9g^'a  
efyGjfoO  
改写||换新票据renewed bill w~AO;X*Ke"  
;MO,HdP;  
0b=00./o  
Q2gz\N  
即期汇票sight bill||bill on demand 4?`*#DPl  
f 0/q{*  
8[)"+IFN  
:dlG:=.W  
…days after date||…days after date…日后付款 ;%/}(&E2  
7U)w\A;~  
$3Sm?  
U@".XIDQ  
…months after date||…months after date…月后付款 RHI?_gf&  
s8*Q@0  
vf!lhV-UG+  
FdxV#.BE  
见票后…日付款…days after sight||…days sight w\>@ >*E>  
;k=`J  
xy^z _`  
K &G  
见票后…月付款…months after sight||…months sight [TmZ\t!5$  
opReAU'I  
8$ _8Yva"e  
7] >z e  
同组票据set of bills P9gAt4i  
,/-DAo~O  
DPWnvd  
Q/
l388'  
单张汇票sola of exchange||sole of exchange AR)A <  
&*qAB)**  
gGbJk&E  
\2[  
远期汇票usance bill||bill at usance JIMi~mEiN  
%bB:I1V\  
fp$U%uj  
Oz5Ze/HBN  
长期汇票long bill %Xl(wvd  
bl8y o4  
:
D  
N}\3UHtO  
短期汇票short bill B|kIiL63 D  
#PMi6q~Z  
f!}e*oX  
U clta  
逾期汇票overdue bill zRA,Yi4;+  
tf{o=X.)
 
i=`@)E   
8sU}[HH*1  
宽限日期days of grace Y-P?t
+l  
L E+#%>z>  
$G#)D^-5G  
8^qLGUxz  
电汇telegraphic transfer （T.T） *qw//W  
~J1UzUxX2  
M~djX} #\  
tZN'OoZ  
邮汇postal order||postal note （Am.）||post office order||money order hODq&9!  
TE@b
V9a  
}b]z+4Ua(  
6V @ [<d  
本票promissory note （P/N） ]= 9^wS  
\r&9PkHWo  
dQPW9~g8Hg  
gP>`DPgb^  
押汇负责书||押汇保证书letter of hypothecation u|M_O5^  
Nr0}*8#j  
7\W q:<JL  
@x/D8HK2  
副保||抵押品||付属担保物collateral security \t%rIr  
4 JDk()  
bjB 4  
MI|anM  
担保书trust receipt||letter of indemnity 7G &I]>  
</)HcRj'e  
.L))EB  
0I"r*;9?K  
承兑||认付acceptance 6%fF6  
FKk.BA957h  
L [=JHW  
ffoLCx4o0E  
单张承兑general acceptance pJ3Yjm[l  
6@geakq  
Ggp.%kS6F  
;wj8:9 ;  
有条件承兑qualified acceptance DjveMs$d  
H+F>#  
Q*8=^[x
 
N9gbj%+  
附条件认付conditional acceptance }ujl2uhM  
h5VZ-v_j  
.{ r %C4q9  
h][$1b&B  
部分认付partial acceptance   nx'Yevi0$