[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。   U/2]ACGCN^  
会计报表statement of account q1C) *8*g  
|ymw
])L  
o/Z  
K/)*P4C-  
往来帐目account current %mLQ'$  
c@p4,G  
W$_}lE$  
Z)=S. )  
现在往来帐||存款额current accout Q4;
eN w  
NCm>iEeY  
a%R'x]  
<_X`D4g]XO  
销货帐account sales 3Yu1ZuIR  
~fL:pVp  
Gwl]sMJ  
wNzALfS  
共同计算帐项joint account 8WT^ES~C  
=*K~U# uoC  
cb ICO  
Co`O{|NS}!  
未决帐项outstanding account ){yw k  
Vaj4p""\F  
d1&RK
2  
\1k(4MWd  
贷方帐项credit account||creditor account ;%u'w;sgq  
hEG-,   
gWlv;oq  
"'38
9*-  
借方帐项debit account||debtor account O0|**Km\+  
JY$B%R4;]  
Ml)0z&jQX  
l5?fF6#j  
应付帐||应付未付帐account payable G8Hj
<3`  
3I|&}+Z6  
_oOEMQb  
s06tCw Pp  
应收帐||应收未收帐account receivable KC@F"/h`/  
^Kvbpi,  
DyZe+,g;S  
`gI`Cq4  
新交易||新帐new account ?`& l Y  
oH;0_!  
&c;@u?:@S  
>MXE)=  
未决帐||老帐old account )e,Rp\fY$  
> G4EiJS  
HiTn5XNf  
x2@Q5|a  
现金帐cash account K|"97{*|2  
/jBjqE;_  
sIx8,3`&y  
`O:ecPD4M  
流水帐running account %by8i1
HR  
&4g]#A>@  
Mi|PhDXMh  
t:pgw[UJ  
暂记帐||未定帐suspense account (X!?#)fyn  
:?!kZD!  
`5VEGSP]  
?]JTrv"zp  
过期帐||延滞帐overdue account||pastdue account v%mAU3M  
a}oFL%=?  
AsBep  
qu}`;\9@ld  
杂项帐户sundry account AOh\%|}  
a T v  
fn
6;  
RR*eq.;  
详细帐单||明细表detail account Pfy2PpA  
3['aK|qk.  
MMyVm"w  
*'b3Z3c,;  
呆帐bad account j 3<|
X  
Dgb@

`oo  
(e:@7W)L  
;<aT|4  
会计项目title of account
R`)^eqB  
gBF2.{"^  
X\?PnD`,  
$:{r# mM  
会计薄||帐薄account-book ~/R,oQ1!g}  
RnvPqNs  
E?L^
L3s  
J$9`[^pV  
营业报告书||损益计算表account of budiness||business report 3^ct;gz  
r2KfZ>tWg"  
[M:ag_rm+f  
zz4TJ('  
借贷细帐||交验帐account rendered J%_m`?  
'<
Nhq_u{  
W%3<"'eP  
?`m#Y&O
i  
明细帐account stated >";I3S-t  
M Y2=lT  
sj"zgE)  
z.NJu q  
与…银行开立一户头to open an account with NJ^H"F LS:  
v/W\k.?q /  
PrA?e{B5m  
(qf%,F,_L  
与…银行建立交易to keep account with ;zMZ+GZ?;+  
1@xmzTC  
/S}4J"  
0QWc1L  
继续记帐to keep account Y|*a,H"_  
MLu@|Xgh  
G
Fq,Ca~  
L7\rx
w  
与…有交易to have an account with h
KG)* Q  
M_<? <>|  
~,*=j~#h  
'Y6x!i2  
作成会计帐||有往来帐项to make out an account with ,YEwz3$5u  
NuL.l__W  
3RwDIk?>%  
TSgfIE|
 
清算||清理债务to make up an account .(RX;.lw  
vlygS(Y_7  
=vd9mb-  
Q1cM{$}M  
清洁帐目||与…停止交易to close ones account with }^ g6Y3\  
J)*7JX  
!CnkG<5z>  
( 04clU^F  
结帐to close an account D-v}@tS'  
lk<}`#(g  
K!L0|WH%!  
C(4r>TNm  
清理未付款to ask an account||to demand an account ,Q7W))j  
(IE\}QcK  
lhp.zl  
w=|"{-ijo  
结清差额to balance the account with ;5ANw"Dq  
q_J)68BR  
vXq2="+  
./Y5Vk#Rp\  
清算to settle an account||to liquidate an account||to square an account d=*&=r0!C{  

h'wI  
AA&5wDMV>  
KF.d
:  
审查帐目||监查帐目to audit an account `dGcjLsIz  
l-~ o&n  
9'{i |xG  
Ub"6OT1tl  
检查帐目to examine an account rQrh(~\:  
^U5g7Emf  
dPVl\<L1  
JSCZ X:5  
转入A的帐户to charge the amount to As account /'g/yBY  
)C1ihm!7\  
lk(q>dvK  
pS) &d4i  
以计帐方式付款to pay on account '1f:8  
n0T>sE-9  
8-"lK7  
[VL+
X^  
代理某人||为某人on ones account||on account of one u/,n g&!  
^! r<-J  
K+F]a]kld  
"QV
?C  
为自己计算||独立帐目on ones own account $Fr>'H+i  
+~Lt;xNFk  
1dE|q{  
k~|
5TO  
由某人收益并负风险on ones account and risk||for ones account and risk p10i_<J]=  
KhWt9 =9  
?T ( @<T  
U~nW>WJ+.  
由某人负担for ones account||for account of one .!><qVg  
V`,tu `6  
?Z{:[.  
BT3X7Cx  
按某人指示||列入某人帐户by order and for account of one |PY*"Ul  
:tTP3t5  
FTk`Mq  
$HE ?B{  
列入5月份帐目for May account wV&UB@  
\0'0)@uziQ  
vf&Sk
`  
Mu>WS)1lS  
编入某中帐项下to pass to the account of||to place to the account of l`M7a9*U  
j3kcNb  
6.0/asN}  
nUy2)CL[L  
寄出清算书to send in an account||to send in render an account ' Akt5q  
aplOo[  
)=EJFQ*v  
~4t7Q  
支票薄cheque book HZ 8k%X}1  
6Y 4I $[  
&nXa/XIZ_  
x_eR/B>  
支票陈票人cheque drawer ZR"BxE0_k  
!}$,) ~<+H  
UwQyAD]Ht  
"A0J~YvYWJ  
持票人cheque holder 6t0-u ~  
ybNy"2Wk  
x[w!buV0\  
dh.vZ0v=7  
不记名支票cheque to bearer||bearer cheque b+DBz}L4  
x8v2mnk  
99]&X
j  
Q&d"uLsx  
记名支票||认人支票cheque to order ' 6#e
n9{L  
'*XX|\.  
` dpm{sn  
"7RnT3  
到期支票antedated cheque hiM nU  
N-Jp; D  
N*CcJp {Q  
#y4+O;{  
未到期支票postdated cheque Bf-KCqC".  
l^,"^vz  
j1Q"s(  
WdvXVF  
保付支票certified cheque
&!=[.1H<  
VBe.&b8  
0wlKBwf`J  
pMy];9SvW  
未获兑现支票，退票returned cheque 1P17]j2C  
v[UrOT:  
' 9R.$,N  
WU" Lu  
横线支票crossed cheque Vw~st1",[  
(TjY1,f!H  
vXP+*5d/ K  
%x2_njDd  
普通横线general crossing zP(UaSXz/  
zZ11J0UI  
Z<2j# rd  
^jiYcg@_[  
特别横线special crossing ys#V_ysb  
q]qKU`m!Q`  
h jCkj(b  
OlwORtWzZ  
空白支票blank cheque |'R^\M Q  
(*CGZDg  
&~SPDiu.t  
MS~|F^g  
失效支票，过期支票stale cheque ER ^#J**  
`c )//o  
oieZopYA  
P t)Ni  
普通支票open cheque k ='c*`IE  
_K#LOSMfj/  
{}W9m)I  
*NEA(9  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount AdWLa b;  
r{Cbx#;  
7Y?=ijXXx\  
~}g"Fe  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l1utk8'-  
e7cqm*Qi  
"kHQ}#6r  
Gop;!aV1*  
支票换现金||兑现to cash a cheque ycr\vn t  
1$]hyC/f  
:*`5|'G}  
M2.Pf s  
清理票款to clear a cheque =DT7]f U
 
a+--2+~=  
j%V95M%$  
xMb)4cw}  
保证兑现to certify a cheque 5dPPm%U{  
r/32pY  
%~`y82r6  
7a4b,-93  
填写支票数额to fill up a cheque f-O`Pp FQ  
O$2'$44HX  
9MmAoLm  
,dG2[<?o  
支票上划线to cross a cheque Tr} r` %  
<H,q( :pM  
<DM /"^*  
6;:s N8M+1  
开发支票to make out a cheque has \W\(  
SS/9fT"[  
,Qd;t  
"i}?jf {a  
签发支票，开立支票to draw a cheque||to issue a cheque #})OnM^],  
I`~ofq?r  
9qHbV 9,M  
-j6&W `  
透支支票to overdraw a cheque _9^  
JIGoF  
\G!TC{6  
t81}jD  
背书支票to endorse a cheque 78iu<L+If  
K_fQFuj+  
L~,x~sLd  
>sUavvJ~x  
请付票款||清付票款to pay a cheque||to honour a cheque ";&5@H|  
g^V4+3v|a'  
Ed(6%kd  
1236W+  
支票退票to dishonour a cheque sn4wd:b7%  
u+&t "B  
2itJD1;  
(.:!_O
B0N  
拒付支票to refuse a cheque B``)  
Vm
_waa  
VdVUYp  
fG+/p 0sJ?  
拒付支票to stop payment of a cheque )Y P"\E  
:r{;'[38  
'_f]qNy  
<3[,bTIk  
提示要求付款to present for payment ot"3 3I  
ifA)Ppt<`  
lk$@8h$vS  
0 e}N{,&Y  
见票即付持票人payable to bearer x*Lm{c5+  
K,!"5WrX*  
<vMdfw"(  
XIgGE)n  
支付指定人payable to order ?k5m1,fHW  
IfeCSK,x  
|KV|x^fJ  
0gR!W3dh  
已过期||无效out of date||stale vZDM}u  
@Kx@ 2#~b  
&!@7+'])  
X^?M4  
请给出票人R/D||refer to drawer ~^<ju6O'  
6AM-^S@  
zlUX p0W  
)L)jv
Cw,e  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {Qe7/ln!  
-3z$~ {  
pj~Ao+  
R-L*N$@!  
文字与数字不一致words and figures differ jkzC^aG  
8PR1RCJ  
s+EJXoxw  
t_VF=B^LuR  
支票 N"tEXb/,
 
lg9
`Z>?  
时间已过account closed =i`#0i2(  
1>KZ1Kf  
_P^ xX'v  
C78V/{  
更改处应加盖印章alterations require initials I;Sg9`k=  
1<Z~Gw4  
4 Qo(Wl
 
w7(jSPB  
f  _ O  
ckglDhC  
时间已过effects not cleared LD.^.4{c:  
p$qp C$F  
UBgheu  
?qdZ]M4e  
停止付款payment stopped -Um|:[*I  
F$|Ec9  
-naj.omG|  
9XH}/FcP_O  
支票毁损cheque mutilated gbC!>LV  
`4@ _Y<  
<0P7NC:Ci  
mYE8]4  
汇款||寄钱to remit||to send money g[#4`Q<.  
;RmL'  
gz,x6mnQ  
ug|'}\LY  
寄票供取款||支票支付to send a cheque for payment 2l8TX#K  
&fIx2ZM[  

kVH^(Pi  
AP2BND9  
寄款人a remitter O%$XgEJ8p  
!6yyX}%o  
A.5N<$l  
,X&(BQj h  
收款人a remittee 3BTXX0yx  
NV[_XXTv7  
IK /@j  
TB8a#bK4  
国外汇票foreign Bill m^ 9[k,;K  
"1-|ahW  
1]yjhw9g  
7 [b]%i  
国内汇票inland Bill OLl?1  
B?-~f^*,jG  
T##_?=22I  
_(TYR
*  
跟单汇票documentary bill q%RPAe  
+1R qo  
bR0z$~  
/.Fvl;!
J;  
空头汇票accommodation bill DaK 2P;WP  
r N.<S[  
WX2w7O'R  
~<)CI0=  
原始汇票original bill HZG<aY="  
VkD 8h+)  
HgY# O r(  
f:).wi Ld  
改写||换新票据renewed bill Py3Y*YP  
xpzQ"'be  
~kkwPs2V  
fG^#G/n2  
即期汇票sight bill||bill on demand -%h0`hOG{  
%"1*,g{  
S>'S4MJE`  
4raKhN"  
…days after date||…days after date…日后付款 On^jHqLaE  
}'FNGn.~#  
9AbSt&#  
3 E~d  
…months after date||…months after date…月后付款 )Q!3p={ S*  
itp$c|{  
EZz`pE  
M< T[%)v  
见票后…日付款…days after sight||…days sight !GNLq.rQ  
gA&+<SK(  
/{j" )  
Ao%;!(\I%  
见票后…月付款…months after sight||…months sight \Jcj4  
Vd'KN2Jm  
*>ilT5q  
?;//%c8,.  
同组票据set of bills @t;WdbxB%  
w(y#{!%+  
+&T;jad2  
H"_]Hq  
单张汇票sola of exchange||sole of exchange &)
8-iO  
K)h\X~s  
:*{>=BD  
uAWmg8  
远期汇票usance bill||bill at usance <MPoDf?h  
vE9M2[TJA  
@k~_ w#  
G mA5E  
长期汇票long bill 6L2Si4OGjG  
I>]t% YKj  
N1O& fMz  
u_5O<UP5  
短期汇票short bill /f:)I.FUm  
pO~V I
$7  
[\j@_YYd  
&SzLEbU!  
逾期汇票overdue bill 2WA =U]  
&|:T+LVv$+  
N
'#Lb0`B  
e' `xU  
宽限日期days of grace PR&D67:Jy  
Ul<'@A8  
WF6'mg^^?  
7Y8B \B)w  
电汇telegraphic transfer （T.T） 'k9?n)<DW  
Lnk!zj  
bEXm@-ou  
Wgh4DhAW  
邮汇postal order||postal note （Am.）||post office order||money order ]Tje6iF  
Se o3a6o  
`VT0wAe2;  
. k6)  
本票promissory note （P/N） )P{I<TBI;  
a=55bEn  
xr2ew%&o  
No\H QQ  
押汇负责书||押汇保证书letter of hypothecation YzcuS/
~x  
jU#/yM"Y  
O1o.^i$-M  
LE15y>  
副保||抵押品||付属担保物collateral security E0nR Vg  
s$ONht  
&M)S~Hb^  
ZO
FhX$I  
担保书trust receipt||letter of indemnity bb6 ~H  
/S]W<8d  
ez2 gy"  
`0r=ND5.  
承兑||认付acceptance cx]O#b6B.  
dYg}qad5:  
@-z#vJ5Qe{  
|~! R5|Q  
单张承兑general acceptance '~-Lxvf'  
67I6]3[Z  
u_aln[oIv  
ub"(,k P  
有条件承兑qualified acceptance K8dlECy  
_v=@MOI/J  
SL;\S74  
ILUA'T=B0  
附条件认付conditional acceptance &gkGH<oaX  
8 gap _qTo  
S7Xr~5>X  
r<;bArs-u  
部分认付partial acceptance   O&#bC