[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。   b~p <  
会计报表statement of account e# DAa  
f\JyN@w+  
S_atEmQ  
}\F>z  
往来帐目account current ,$Mw/fA  
T/ov0l_  
aap:~F{]X  
))Nc|`  
现在往来帐||存款额current accout s
?G@k}{  
i.]}ooI  
l d@^$  
_gHJ4(?w  
销货帐account sales FWj~bn  
uE2Yn`Ha  
K|&y
?w  
0WFZx Ad"  
共同计算帐项joint account h0`)=  
cjL!$OE6  
l40$}!!<  
#KwF
rlZ  
未决帐项outstanding account />?d 2?  
LImD]e
`  
5"sF#Y&  
`i}\k  
贷方帐项credit account||creditor account w?[)nlNW  
0t~--/lA  
(?Yz#Yf  
(]JJ?aAF  
借方帐项debit account||debtor account }5gQZ'ys'  
;pNfdII(  
<:p&P  
_^B+ Xo@E-  
应付帐||应付未付帐account payable `U1"WcN  
&sW/r::,  
nD_
g84us  
1yo@CaW[\  
应收帐||应收未收帐account receivable % u
g`dZ/  
h(Z7a%_  
'K`)q6m  
k$hWR;U  
新交易||新帐new account o)$sZ{` ="  
i|<*EXB"  
)z aMycW  
\6N\6=t!A  
未决帐||老帐old account T]:5y_4?[  
c/s'&gG33z  
b~|B(lL6Xm  
f7`y*9^  
现金帐cash account m'S- h' a  
9SrV,~zD  
A4#m&o  
5Hr"}|J<8  
流水帐running account 6V8"[0U  
N9i>81tY  
XdB8Oj~~  
wiutUb Y  
暂记帐||未定帐suspense account 0I.7I#'3O  
`aJ[ !O  
KT8F n+  
CV`  I.  
过期帐||延滞帐overdue account||pastdue account A}%sF MA  
V'9 k;SF  
V7&L+] !  
]!f=b\-Av  
杂项帐户sundry account , w_Ew  
IE|$>q0Z  
6L2.88 i  
uto4bs:  
详细帐单||明细表detail account `527vK 6  
]-O:|q>]  
7==Uoy*O  
k`N)-`O7  
呆帐bad account lAoH@+dyA+  
E)`+ 1j  
S]<Hx_[}  
?&Lb6(}e  
会计项目title of account <$UY{"?  
$
idYG< ],  
0iwx$u7[  
O*30|[  
会计薄||帐薄account-book _/K
N98+  
?&N JN/+%  
8&3G|m1-2  
x1TB (^aX  
营业报告书||损益计算表account of budiness||business report 2"NJt9w  
f#[Fqkmj  
D@! #79:)  
E$RH+):|  
借贷细帐||交验帐account rendered pN?
  
,l~i|_   
Q|;8\ 5  
dfk=%lZYd9  
明细帐account stated kMUjSa~\  
{ c]y<q  
mio\}SA  
`,xKK+~YG-  
与…银行开立一户头to open an account with +}%4]O;  
h_H$+!Nzb  
o@"H3 gz  
AuWEy-q?  
与…银行建立交易to keep account with |E|d"_Ma  
z`'{l {  
INi(G-!g  
ZMoN  
继续记帐to keep account yw2sK
7  
3PPN_Z  
_},u[+  
!}<Y^="  
与…有交易to have an account with )p 2kx  
G9d@vu  
8
1`-xVd  
H:2#/1Oz>  
作成会计帐||有往来帐项to make out an account with ]H%y7kH8  
u|i.6:/=  
Eqnc("m)  
<w<&,xM  
清算||清理债务to make up an account d'q,:="c  
BlMc<k  
~:v" TuuK  
{e,S}:$g4  
清洁帐目||与…停止交易to close ones account with 6f(K'v  
a
|{RK}|3  
83e{rcs  
^*`hJ48u  
结帐to close an account !3E33
 
L^!E4[ ^4  
8 Zhx&  
}HRM6fR1S  
清理未付款to ask an account||to demand an account $QN} 2lJ>  
DavpjwSn  
N8_ c%6GE  
dJ#mk5= "  
结清差额to balance the account with
73 ix4C  
=*_T;;E  
\%g# __\  
f+d
[Q1  
清算to settle an account||to liquidate an account||to square an account ha&2V=  
== =M/}r  
s8Bbet  
;%{REa  
审查帐目||监查帐目to audit an account T5$db-^  
^Cs?FF@P  
;Hk{bz
(  
HN?NY  
检查帐目to examine an account xJlf}LEyF  
w7+3?'L  
sT ]JDC6  
]rY:C  "#  
转入A的帐户to charge the amount to As account /
?C}PM  
g] %sX6T  
[+j}:u  
^}8qPBz  
以计帐方式付款to pay on account Y)lYEhF  
C+tB$yahO  
x/7kcj!O  
rY yB"|  
代理某人||为某人on ones account||on account of one %zsY=qT  
^/b3_aM5d  
J$"3w,O6+U  
ny'?Hl'Q  
为自己计算||独立帐目on ones own account #k?uY g8
 
yUd>EnQna  
\%[sv@P9s  
->_rSjnM{  
由某人收益并负风险on ones account and risk||for ones account and risk O1xK\ogv  
v{tw;Z#  
~FCkr&Ky3  
`-y o-59E[  
由某人负担for ones account||for account of one "=H(\V  
.0 }eg$d  
KUD&vqx3  
>x'R7z23  
按某人指示||列入某人帐户by order and for account of one EIdEXAC(  
z'"e|)  
Qze.1h  
we?
# Dui  
列入5月份帐目for May account ;[)O{%s  
oyC5M+shP9  
Z/G`8|A  
7H=V|Btnc  
编入某中帐项下to pass to the account of||to place to the account of 9fQ[:Hl"  
w{+G/Ea  
D[i?T3i  
XSOSy2:  
寄出清算书to send in an account||to send in render an account j3=%J5<  
{wJ8% ;Z7  
tleWJR8oc  
^GL>xlZ(  
支票薄cheque book C"7-lz  
!a9`]c  
>a%C'H.A9  
xky +"  
支票陈票人cheque drawer 2e_m>I  
^K3Bn  
y\?NB:=%  
;]vJ[mi~  
持票人cheque holder Q
 h~  
2p|ed=ly%  
xu<oQBt  
nF1}?  
不记名支票cheque to bearer||bearer cheque +Hd'*'c  
Ah:d2*SR4  
X:2)C-l?  
h[(.  
记名支票||认人支票cheque to order u;G-46  
3sD/4 ?  
pOq9J7BS  
}kZ)|/]kn  
到期支票antedated cheque I
eN~E'~  
]iezwz`'  
/< -+*79G  
as^!c!  
未到期支票postdated cheque /0 2-0mNv  
2'U+QK@  
2%_UOEayU  
6<SX%Bc~  
保付支票certified cheque R1?LB"aN  
K#;EjR4H  
b}HwvS:  
CNM
pyr  
未获兑现支票，退票returned cheque n?mV(?N  
?s]+2Tq  
hMnJH_siY  
$+WMKv@<  
横线支票crossed cheque +'V ,z  
Lq#$q>!K  
kO}QOL4  
k#"}oI{< 6  
普通横线general crossing  ovsI2  
$s<bKju  
mO^)k  
Nhrh>x[wJ  
特别横线special crossing m{?uR.O  
"w&G1
kw5I  
<IwfiI3y  
eh /QFm 4  
空白支票blank cheque ~{$5JIpCm  
`nv82v  
n-x%<j(Xf  
a&C}'e"  
失效支票，过期支票stale cheque ,}23  
bCmlSu  
\9%RY]TK3  
9-hVlQ~|  
普通支票open cheque S*'  
bR}=bp4K  
XAb-K?)  
(aX6jdvo  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Np2.X+  
|.{[%OJP  
q-D|96>8  
M?.[Rr-uw  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &pN/+,0E  
~@ML>z7  
IgNL1KR D  
";*Iwd*V  
支票换现金||兑现to cash a cheque w6G<&1iH  
"!z9UiA  
SwdUElEp  
cwBf((~  
清理票款to clear a cheque pa2cM%48  
p^X \~Yibs  
P<MNwdf(+  
*Ry{}|_8  
保证兑现to certify a cheque C,G$C7$
%  
wJ>2}  
ZuVes?&j  
Xw]L'+V=  
填写支票数额to fill up a cheque ST25RJC  
@ZtDjxN &  
v6*8C
Q+  
=N< Z@'c  
支票上划线to cross a cheque -eQ70BXvB  
OE[N$,4I*  
M Clvmv^  
(C60HbL   
开发支票to make out a cheque E;Q ,{{#  
HN~  
L0EF CQ7  
|^T?5=&Kt  
签发支票，开立支票to draw a cheque||to issue a cheque +/Qgl  
oa:30@HSb  
Qv/Kbw N{  
/><+[\q4LM  
透支支票to overdraw a cheque W>T6Wlxu`6  
\8iWcqJktN  
Ai5|N
 
QTbv3#  
背书支票to endorse a cheque " twq#Alx  
qJq2Z.>hy  
ht5eb"c+8  
k+`e0Jago  
请付票款||清付票款to pay a cheque||to honour a cheque 5$Da\?Fpn  
`AcT}.u  
=x^b  
ZhYOz  
支票退票to dishonour a cheque ?h7(,39^>  
7FvtWE*  
1Aw/-FxJ  
\A=:6R%Qb  
拒付支票to refuse a cheque 61=D&lb  
a534@U4,  
iES?}K/q  
2}8xY:|@(U  
拒付支票to stop payment of a cheque 3lT>C'qq  
HL34pmc  
oY8S-N;(t  
t182&gpd`  
提示要求付款to present for payment  b@m\ca  
K6nGC  
|}KNtIX\G  
e9@7GaL`"S  
见票即付持票人payable to bearer ^L +@oS  
5*IfI+}  
0OAHD'  
< rqFBq8  
支付指定人payable to order VMb r@9  
A0`#n|(Ad!  
ouf91<
n  
\g<=n&S?  
已过期||无效out of date||stale Ed+"F{!eQ  
|)W N%#v  
1Kc[).O1  
W&Pp5KR  
请给出票人R/D||refer to drawer j& ~`wGM  
P_8z'pYd>  
r~U/t~V=D  
"JJEF2e@Z  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]v,>!~8r  
dzn[4  
qmWn$,ax  
JOvRUDZ  
文字与数字不一致words and figures differ #CYDh8X<i  
s+l3]Hd  
y1@ *)| r  
%?WR9}KU0  
支票 h(1o!$EU2  
** !  
时间已过account closed P}RewMJ$L  
:^[HDI-[2  
!&b wFO>P  
@Wb_Sz4`  
更改处应加盖印章alterations require initials D<:J6W7]
 
q|_t=YM@  
X cDu&6Dy  
_0: }"!Gq  
UoSzxL  
:\<D q71  
时间已过effects not cleared ~.H*"  
eK=<a<tx  
"x P2GZ  
p ! _\a  
停止付款payment stopped !0k'fYCa  
W$b
QS!7y  
@;K-@*k3  
}aC@ov]2  
支票毁损cheque mutilated ]1k"'XG4,  
isiehKkD
 
xG|T_|?  
$VRVMY [q  
汇款||寄钱to remit||to send money +dgHl_,i  
HX&G  k  
-xk. wWpV  
ZgD%*bH*B  
寄票供取款||支票支付to send a cheque for payment 2V6kCy@V  
4`M7 3k0  
]:X# w0UR  
Spqbr@j  
寄款人a remitter +thkx$o  
dr~6}S#  
o&Vti"fpC  
xS>d$)rIj  
收款人a remittee  <RaM@E  
`z)q/;}fC  
"ytPS~  
D{)K00mm  
国外汇票foreign Bill -)Zp"  
_9<nM48+t  
&uMx*TTY  
4 [K"e{W3  
国内汇票inland Bill !`h^S)$  
!Yi2g-(  
W7PL]5y&  
4[VW
~x07  
跟单汇票documentary bill CNkI9>L=W`  
NQpC]#n  
kQt#^pO)  
??u*qO:p  
空头汇票accommodation bill d(X/N2~g  
4v?}K  

818,E  
K}j["p<!  
原始汇票original bill N R0"yJV >  
F
).7%YfY  
\fD)|  
2.>aL  
改写||换新票据renewed bill , R;k>'.  
z?I"[M  
:I!}Z
D+Z  
9(AY7]6  
即期汇票sight bill||bill on demand 4A{6)<e  
Krw'|<  
1&.q#,EMn(  
o0}kRL  
…days after date||…days after date…日后付款 uG){0%nX  
Svl;Ul  
nd#owjB  
E3"j7y[S  
…months after date||…months after date…月后付款 /a7N:Z_Bz  
h7a/]~  
F>lM[Lu#  
uy'qIq  
见票后…日付款…days after sight||…days sight vi;yT.  
S\dG>F>S  
T jrz_o)  
8quH#IhB  
见票后…月付款…months after sight||…months sight <To$Hb,NP  
]]eI80u[  
N#<X"&-_#  
P
|tNmv[;  
同组票据set of bills dIq*"Ry+~  
m8Y>4:Nw  
1/tyne=m  
'TO/i:{\  
单张汇票sola of exchange||sole of exchange *bl|[(pP  
,~G:>q$ad  
Y1-=H)G  
oH"VrS 6  
远期汇票usance bill||bill at usance +|6E~#zklY  
U:q4OtiP  
h )% e  
.Mxt F\  
长期汇票long bill +#Ga}eCM  
ZYLPk<<  
o\
N^Uu  
sUk&NM%>  
短期汇票short bill DCSmEy`.  
R q .2  
9|l6.$Me/  
eHc.#OA&  
逾期汇票overdue bill Fgw$;W  
2v{42]XYf  
B,4 3b O  
]vjMfT%]W  
宽限日期days of grace MZ%S3'  
[!j;jlh7},  
8E|FFHNK<2  
"\O{!Hj8  
电汇telegraphic transfer （T.T） tpQ
8 m(  
{`+:!X  
q22@ZRw  
0~Iq9}{*P  
邮汇postal order||postal note （Am.）||post office order||money order wpf  
}_fVv{D   
$xK(bc'{  
{4B7a6
 
本票promissory note （P/N） 9Idgib&  
)VeeAu )p  
rU_FRk  
GXwQ )P5]  
押汇负责书||押汇保证书letter of hypothecation q9B5>Ye)  
b8h6fB:2  
v M $Tn  
BWLeitS/  
副保||抵押品||付属担保物collateral security (Eo#oX  
\]qwD m/  
@5\/L6SRfL  
4`p[ t;q  
担保书trust receipt||letter of indemnity ]8|peo{  
F>ps&h  
BFPy~5W  
jTN!\RH9NF  
承兑||认付acceptance t<yOTVah  
bj=YFV+  
kYu"`_n}  
*]e 9/f  
单张承兑general acceptance 4~e6z(  
0c]3 
,#  
bdyIt)tK+  
fYzZW  
有条件承兑qualified acceptance #4{9l SbU  
=%0r_#F%=  
Ombvp;  
j12khp?  
附条件认付conditional acceptance dUP8[y  
AUwIF/>F(]  
;mXw4_{  
G;;iGN  
部分认付partial acceptance   /;9]LC.g