[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。   <ZLs+|1  
会计报表statement of account 9b>a<Z  
IZGty=Q_  
"
A7tb39*  
E*zk?G|  
往来帐目account current F/h)azcn  
Q6E80>  
y!j1xnzki  
SrxX-Hir  
现在往来帐||存款额current accout ygHNAQG~  
,fbO}  
/$E1!9J  
/@K?W=w4  
销货帐account sales q-H]Hxv  
vhKD_}}aP  
\%#jT GFs~  
mT;z `*  
共同计算帐项joint account e2>gQ p/
 
'(?@R5a  
Xv9CD  
Z(#a-_g  
未决帐项outstanding account U<t Qj`  
.[7m4iJf  
B; ~T|exu  
C M(g4fh  
贷方帐项credit account||creditor account ~dv C$  
,+XQ!y%  
/}V9*mD2  
Z|u_DaSrr|  
借方帐项debit account||debtor account Xo P]PR`cQ  
bR.T94-8y  
xf|=n  
l ^{]pD  
应付帐||应付未付帐account payable iC 2:P~  
y<Z8+/f`f  
]C_6I\Z#=W  
LGK}oL'  
应收帐||应收未收帐account receivable %k"-rmW  
M C>{I3  
ZC05^  
>[[< 5$,T  
新交易||新帐new account F4*f_lP  
3N?uY2  
$OmtN
"  
2e+DUZBoC  
未决帐||老帐old account _uDtRoI8  
uu HWN|  
u4%-e)$X  
*0Fn C2W1  
现金帐cash account n{M!l\1  
VXC_Y  
!r$/-8b  
~s+\Y/@A  
流水帐running account
o+&/ N-t  
o4d>c{p  
NVP~`sxiZ  
a&j H9  
暂记帐||未定帐suspense account =*t)@bn  
9n1
O@~  
M^H357r%  
=>&d
[G[m!  
过期帐||延滞帐overdue account||pastdue account vAX %i(4  
T<
!T mG  
,w c|YI)E  
(g5T2(_6L  
杂项帐户sundry account VsFRG;:\U  
hD sFsG  
"@.hz@>  
eP6>a7gc  
详细帐单||明细表detail account Tk)y*y  
lBl`R|Gt  
I/t2c=f  
/:l>yKI+~  
呆帐bad account '(=krM9;  
OF!(BJL  
)%P!<|s:5  
b16\2%Ea1  
会计项目title of account K-sJnQ23'  
T2GJoJ!  

zoA]7pG-  
dQTJC %]O  
会计薄||帐薄account-book k]w;(<  
p%8y!^g  
kowBB0   
1ih|b8)Dn  
营业报告书||损益计算表account of budiness||business report 1#6c sZW5  
4;y*y tY*  
SK#;/fav6  
bt"*@NJ$  
借贷细帐||交验帐account rendered 6ID@0  
K '7M\:zy  
0;KjP?5  
5@6F8:x}V  
明细帐account stated p{NVJ^!+  
F{v>   
[s"xOP9R  
&i $p5  
与…银行开立一户头to open an account with 22(7rUkI  
\9jEpE^Ju(  
2XNO*zbve  
/c6:B5G  
与…银行建立交易to keep account with e+Vn@-L;  
.7_<0&kW  
:;HJ3V;  
D.su^m_1  
继续记帐to keep account "MOM@4\  
N6EG!*  
!W^P|:Qt  
RR
|Z,  
与…有交易to have an account with gLy1*k4  
!59u z4  
~U}0=lRVS  
E
9<oA.  
作成会计帐||有往来帐项to make out an account with EIug)S~  
,%6!8vX  
v)1@Ew=Y%  
O4t0 VL$  
清算||清理债务to make up an account Vq4g#PcG  
G L
U7?2`t  
wN
Mf-~  
\I"n~h^_  
清洁帐目||与…停止交易to close ones account with m#|;?z  
>sGIpER7  
bS7%%8C  
M-7^\wXTA  
结帐to close an account E?v:7p<  
29z$z$l4  
5d|h
P4fEc  
E7mB=bt>=  
清理未付款to ask an account||to demand an account x`n7D  
;XagLy  
VYG o;  
[+;>
u|  
结清差额to balance the account with djmd @{Djt  
"d"6.ND  
ZB+~0[C  
q[}W&t,  
清算to settle an account||to liquidate an account||to square an account SJ*qgI?}T  
'nJ,m Zx  
Yc^;?n`x  
Ndmki 7A  
审查帐目||监查帐目to audit an account $/J4?Wik  
-RI&uFqOI  
 9q[d?1  
!KC4[;Y  
检查帐目to examine an account <~z@GMQCf  
L5DeLF+  
C:r3z50  
lq} m0}9<  
转入A的帐户to charge the amount to As account MMU>55+-  
B}fd#dr  
gk hmQd  
[[s^rC<d  
以计帐方式付款to pay on account s+0n0C  
yByxy-~  
U2G[uDa;
 
9s4>hw@u  
代理某人||为某人on ones account||on account of one t9~Y ?  
M.qE$  
5Sz&j  
Q3<ctd\]Y  
为自己计算||独立帐目on ones own account N1fPutl$a
 
p54e'Zb  
d~qZ;uw  
\ v2-}jU(  
由某人收益并负风险on ones account and risk||for ones account and risk W#9A6ir>  
]kdU]}z  
B,b^_4XX$  
0u}+n+\g  
由某人负担for ones account||for account of one lk
4U/:  
7hlzuZob+y  
"M}3T?0 O  
O[+\` 63F=  
按某人指示||列入某人帐户by order and for account of one lw `$( ,  
xey?.2K1A  
woUt*G@  
-&h<t/U  
列入5月份帐目for May account `3^%ft~l  
Z{^P
nit  
o0kKf+[  
oM!zeJNA  
编入某中帐项下to pass to the account of||to place to the account of m$`4.>J  
Ow0(q^H<  
<YAs0  
|Hv8 GT  
寄出清算书to send in an account||to send in render an account k r5'E#  
ZdJQ9y  
[{PmU~RMYf  
Bq~?!~\?.  
支票薄cheque book R[W'LRh~:1  
kS62]v]  
,8.zbr  
({<qs}H"  
支票陈票人cheque drawer ~.Er  
|@rYh-5  
~p{ fl?  
!JQ'~#jKN  
持票人cheque holder 2,rjy|R`  
7I0K= 'D7  
"y-/ 9C  
YR"IPyj  
不记名支票cheque to bearer||bearer cheque |!cM_&  
Nazr4QU  
;F:Qz^=.a  
:+<GJj_d+  
记名支票||认人支票cheque to order rsD? ;XzH  
/h,-J8[  
@<$_X1)s  
Y'?{yx{  
到期支票antedated cheque iza.' Mm~  
^ux"<?  
`;
Xwv)  
^,#MfF6  
未到期支票postdated cheque C
TZ#QiNP  
r5Xi2!   
tC&jzN"  
w1)SuMFK_  
保付支票certified cheque b/UjKNf
@  
y^:6D (SR  
KV|ywcGhT  
-v~XS-
F  
未获兑现支票，退票returned cheque !}J19]\  
XBos^Q  
^20x\K  
(RLJ_M|;/b  
横线支票crossed cheque jO5Wemqf  
*h~(LH"tN  
hQLh}}B  
t_iZ\_8
  
普通横线general crossing J Sms \  
oI9-jW  
&\Yd)#B/  
eQsoZQA1  
特别横线special crossing z1LY |8$G  
EakS(Q?  
.GuZV'  
l 5z8]/  
空白支票blank cheque P"k,[ZQ  
\2AXW@xE  
4.'KT;[_1/  
33w(Pw  
失效支票，过期支票stale cheque *Bx'g| u  
N0
&#fXO  
)q'~<QxI\  
(N$$N:ac[t  
普通支票open cheque vQ
L)I  
} bEu+bZ  
Zq>}S R  
u^uo=/
 
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E3E$_<^  
}$1Aw%p^  
-O>*` O>M  
Zbjj>*2% ^  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fa;GM7< e)  
Mta;
6<  
Y\ G^W8  
n`g:dz  
支票换现金||兑现to cash a cheque OvW/{  
b}jLI_R{  
f>C|qDmT  
91bJ7%  
清理票款to clear a cheque da53XEF&  
Abf=b<bu  
fY9/u=  
Mq$Nra  
保证兑现to certify a cheque U-3uT&m*9.  
d 3
}'J  
o*1t)HL<  
$;t#pN/`  
填写支票数额to fill up a cheque N0
G-/  
QprzlxB  
3a#
j&]  
n)rF!a  
支票上划线to cross a cheque 5s2334G  
?4}EhXR(  
B^G{k3]t  
hDs.4MZC`  
开发支票to make out a cheque `)R@\@jt  
=.Q|gZ   
yi/jZX  
U[8Cg  
签发支票，开立支票to draw a cheque||to issue a cheque 5CuK\<  
^#L? HIM  
t#h<'?\E  
:}18G}B  
透支支票to overdraw a cheque 0yxMIX  
U-EX)S^T[{  
D;Jb'Be  
ywV8s|o  
背书支票to endorse a cheque g$*VA} s  
nNff~u )I  
E0*'AZi&  
^ok;<fJ  
请付票款||清付票款to pay a cheque||to honour a cheque ;zO(bj>  
=pS\gLQu  
fE/8;v!
=  
$zBG19 [%  
支票退票to dishonour a cheque hOx">yki  
t9()?6H\  
-zV a[&  
w{"GA~=  
拒付支票to refuse a cheque Z qg(\  
$|YIr7?R  
uOrv
mb  
(d
F4F4`{  
拒付支票to stop payment of a cheque M
r(~ *  
B"I>mw  
VPTT*a`  
)Oz( <vxw  
提示要求付款to present for payment ?WX&,ew~  
w%k)J{\  
Al`[Iu&  
q'?:{k$%  
见票即付持票人payable to bearer k852M^JP  
z~xN]=  
v;;X2 a1k  
(;a O%  
支付指定人payable to order )8yee~+TN  
]Nvtiw 6  
|Tz4xTK
 
Sh]x`3 ).  
已过期||无效out of date||stale kI3-G~2  
<P5;8  

j#U?'g  
43-%")bH  
请给出票人R/D||refer to drawer 8y!fqXm%)  
v-)e
T  
=3oz74O[  
7Yxy2[  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G6eC.vU]j  
}FMl4 _}u  
"ngYh]Git$  
c`X'Q)c&K  
文字与数字不一致words and figures differ q'2PG@  
);z}T0C  
=tH+e7it  
A0rdQmrOL  
支票 p^YE"2 -  
 ;.W0Aa  
时间已过account closed S53%*7K.  
6DJ,/J2F  
0m`7|80#P  
s80_e  
更改处应加盖印章alterations require initials %1VMwqC]E  
d!KX.K\NM,  
9$Mi/eLG2N  
&,."=G  
+ZE&]
BO{  
9v cUo?
/  
时间已过effects not cleared .3|9 ~]  
AD?DIE(v  
cT0utR
&  
g@Ni!U"_c  
停止付款payment stopped 0dkM72p  
E}@8sY L  
yekIw  
N`Bt|#R
  
支票毁损cheque mutilated EkSTN  
iW"L !t#\|  
F41!Dj7  
G<
jpJ  
汇款||寄钱to remit||to send money ,uKvE`H  
N0vd>b  
xk|$O a  
DQlaSk4hF_  
寄票供取款||支票支付to send a cheque for payment dBlOU.B  
zW0AB8l  
){YPP!8cI  
X^|oY]D  
寄款人a remitter o@>c[knJ  
WQ5sC[&   
Ab2g),;c  
}uHc7gTBF7  
收款人a remittee ;2@sn+@   

@i{JqHU"  
zt,-O7I'1  
.v" lY2:N  
国外汇票foreign Bill Ar<OP'C  

7 $9fGo  
_yWH\ 5@  
4[J3HLQ  
国内汇票inland Bill xu:m~8%  
4|$D.`Wu  
=` i 7?  
S-rqrbr|AT  
跟单汇票documentary bill <;6 ])  
f<w*l<@  
KV5lpN PC  
huF L [  
空头汇票accommodation bill Rm*}<JN31  
Z@[,"{Sn  
p_z"Uwp  
k( g$_ ]X  
原始汇票original bill 4iLU "~  
JA{YdB;il  
]~q N<x  
tl)}Be+Dt;  
改写||换新票据renewed bill )2FO+_K?T  
Agi1r]W  
s
^oN Q}  
=wj~6:Bf  
即期汇票sight bill||bill on demand }=|ZEhtOp  
%7d"()L  
20moX7L  
t <|s&  
…days after date||…days after date…日后付款 ^J RTi'v  
Yjl0Pz.q  
x>J3tp$2  
;yZ N "r  
…months after date||…months after date…月后付款 o(``7A@7a  
g\-3c=X  
(Z$6JNkz  
xI<dBg|]+  
见票后…日付款…days after sight||…days sight A$F;fCV*  
;:|KfXiC8  
O2,g]t~C  
3EZwF  
见票后…月付款…months after sight||…months sight _B1uE2j9  
@ RI^wZ-;  
w+37'vQ  
YxtkI:C?
  
同组票据set of bills pHvE`s"Ea  
-7O/ed+  
m6x. " jG  
Qf|}%}%fp  
单张汇票sola of exchange||sole of exchange DXz8C -  
spx;Q Lo  
gkz#kiGF  
nwo!A3w:  
远期汇票usance bill||bill at usance f`, Hr?H  
/ 3k\kkv!  
N1!5J
(V4  
4LjSDgA  
长期汇票long bill k@aP&Z~  
%~5Q^3$O  
`fkrik  
| q16%6q  
短期汇票short bill #(IMRdUf  
N ]7a=  
}AiS83B  
-HsBV>C  
逾期汇票overdue bill 9,5II0N L  
93Gur(j^  
9(F?|bfk  
<e&QTyb  
宽限日期days of grace 'TrrOq4  
I=%sDn  
wDhcHB  
D:ugP,  
电汇telegraphic transfer （T.T） `7%eA9*.m  
?+O|mX}`-  
7=.VqC^  
j& o+KV  
邮汇postal order||postal note （Am.）||post office order||money order ^X;Xti  
;]M67ma7C  
thPH_DW>eb  
')<FLCFwT  
本票promissory note （P/N） D Ok^ON  
}PIB b  
eH!|MHe  
bus=LAJt=  
押汇负责书||押汇保证书letter of hypothecation K2rS[Kdfaq  
e6i./bf3  
[E~,>Q  
z#J/*712  
副保||抵押品||付属担保物collateral security !-RpRRR[Co  
@ KPv&UB  
{qWG^Db  
K}=8:BaUL  
担保书trust receipt||letter of indemnity y [9}[NMZ  
@!a]qAt  
/N]Ow  
<oaBh)=7  
承兑||认付acceptance 5652'p  
.(dmuV9  
V=4u7!ha  
?3TK7]1V:  
单张承兑general acceptance D ,ZNh1xt  
]<;i}n| <  
tbzvO<~  
Pv-V7`{  
有条件承兑qualified acceptance yFU2'pB  
qv*uM0G6i  
jbhJ;c:  
2V2x,!  
附条件认付conditional acceptance %c&Ah  
9poEUjBI  
v8vh~^X%P  
9MtJo.A  
部分认付partial acceptance   LB*#