[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。   Y6_%HYI$  
会计报表statement of account v
Xdz?  
T2;%@Ghc  
s|/m}n  
2<Vw :+,  
往来帐目account current "X\|!Mxh  
O{0TS^  
dMcC SwYh  
QFg,pTj  
现在往来帐||存款额current accout 41pk )8~pt  
&) '5_#S  
QQQ3
U  

|7ga9  
销货帐account sales /zB;1%m-  
d+ LEi^  
5kX#qT=  
\ 2cI=Qf  
共同计算帐项joint account 3' Ht
T   
.d\<}\zZ7J  
kh11Y1Q0d  
$
OE~0Z\0  
未决帐项outstanding account L&C<-BA/  
,I(PDlvtM  
--ED]S 8  
[1I>Bc&o*  
贷方帐项credit account||creditor account /}_OCuJJ,  
]6W;~w%  
GCw<jHw  
'f+g`t?  
借方帐项debit account||debtor account -3YsrcJi  
=cy;{2S'p  
9u3~s<  
@iC,0AK4k  
应付帐||应付未付帐account payable (kECV8)2  
o6@Hj+,,  
w(lxq:>"  
LU#DkuIG  
应收帐||应收未收帐account receivable ,bv?c@  
1|4' 3^3  
R~z@voM*<  
.Y l*kG6r  
新交易||新帐new account wm3fd7T  
c$<7&{Pb  
\u|8M EB  
[+=h[DC  
未决帐||老帐old account *`}4]OGv.  
Rp#9T?i``[  
Z;/"-.i  
S-FoyID\H  
现金帐cash account 
YNGG> ;L  
rcc.FS  
(#w8/@JxF  
4o:
  
流水帐running account NXAP=y3  
l:!4^>SC  
^k&T?uU  
7e,EI9?.  
暂记帐||未定帐suspense account QOG S` fh  
R:*I>cRs  
%cM2;a=2  
|51z&dG  
过期帐||延滞帐overdue account||pastdue account gE,i
Cx  
R5QSf+/T4  
 b;!oPT  
4|+6a6  
杂项帐户sundry account {FR#je  
$qN+BKd]3  
#S[:Q.0 ;  
 E%g_O_  
详细帐单||明细表detail account ~jd:3ip+!  
`jR = X  
JwzA'[tM  
Ga\E`J$c  
呆帐bad account wW4/]soM  
buGYHZu  
Qtmsk:qm  
`pp"htm   
会计项目title of account A9lnQCsJ  
H'uRgBjWJ  
1>W|vOv"Z?  
e![|-m%  
会计薄||帐薄account-book 5 ^}zysY`  
/easmf]  
u1yc  
GgH=w`;_  
营业报告书||损益计算表account of budiness||business report uS3s  
P,Fs7  
\NbMSC&H  
9C5w!_b@  
借贷细帐||交验帐account rendered /}?"O~5M"  
&Y"u*)bm  
PTe8,
cD>  
YPAMf&jEF  
明细帐account stated `.+_}.m  
#RoGyrLo  
F9q<MTh  
=iy%;>I`  
与…银行开立一户头to open an account with z65|NO6JW.  
M{+Ie?ZI  
}p0|.Qu9  
ZK))91;v  
与…银行建立交易to keep account with U7U-H\t7  
?DEj| i8  
AW@I,  
C |c'V-f  
继续记帐to keep account 79<{cexP  
`,ZsKxI  
v\ggFrG]  
y5>859"h  
与…有交易to have an account with ?4wS/_C/
 
7g3vh%G.  
A P><l@  
w> `3{MTQ  
作成会计帐||有往来帐项to make out an account with A?8f 6  
>6 [{\uPK  
yyfm  
agX-V{l.  
清算||清理债务to make up an account k}y1I W+3  
yhQv $D,^f  
|cL'4I>b9  
hdtb.u~  
清洁帐目||与…停止交易to close ones account with U<
fe 'd  
<jXXj[M2  
s=Pwkte  
xlF$PpRNM  
结帐to close an account j}Lt"r2F  
p=jD "lq  
2'tZ9m K  
A-r-^S0\  
清理未付款to ask an account||to demand an account /g2(<  
x2+%.$'  
y/rmxQtP  
4AB7uw  
结清差额to balance the account with !'(bwbd  
=7ul
,  
?B@(W(
I  
g@hg u  
清算to settle an account||to liquidate an account||to square an account k$?zh$  
HcwqVU  
=Y>_b 2  
U
)a}XRS  
审查帐目||监查帐目to audit an account F`-|@k  
eAS~> |N#x  
,TaaXI  

!VU[=~  
检查帐目to examine an account Y s[JxP  
$J&wwP[  
L31B:t ^  
B ?96d'A  
转入A的帐户to charge the amount to As account n; ;b6s5  
Fp..Sjh 6  
6"C$]kF?  
EaGh`*"w(7  
以计帐方式付款to pay on account _3DRCNvh  
6 ?FF!x  
V|xKvH  
UbKdB  
代理某人||为某人on ones account||on account of one / 2>\Z(  
)| @'}k+  
5xL%HX[S  
p6u"$)wt  
为自己计算||独立帐目on ones own account WgPpW!`  
FI{9k(  
K0_/;a] |  
6O8'T`F[  
由某人收益并负风险on ones account and risk||for ones account and risk lR_ 4iyqb  
[xq"[*Evv  
]+x;tPo  
.dwb@$  
由某人负担for ones account||for account of one syhTOhOX  
:{?8rA5  
S@;>lw,s!  
gE'b.04Y9i  
按某人指示||列入某人帐户by order and for account of one pfsRV]  
n_vopDMm  
JTB
_-J-TU  
pH5"g"e1  
列入5月份帐目for May account FC+K2Yf1=0  

'p,QI>  
[4B.;MS(  
Wo&10S w  
编入某中帐项下to pass to the account of||to place to the account of N
)G.^9  
} <; y,4f  
Ub(zwR;  
;hU56lfZ)X  
寄出清算书to send in an account||to send in render an account "MZj}}l  
zbn0)JO  
!~PLW]Z4  
]X/1u"  
支票薄cheque book BtDi $d%'  
](c[D9I!8  
0
p\R@{  
]>-#T  
支票陈票人cheque drawer _=@9XvNM  
H~x,\|l#  
BoJ@bOe#  
];bB7+  
持票人cheque holder gn"_()8cT  
*+TIF"|1  
1HK5OT&  

@*jd.a`  
不记名支票cheque to bearer||bearer cheque j.OPDe{LU  
\NwL#bQ~  
v{9< ATi  
\:ntqj&A|  
记名支票||认人支票cheque to order j&)"a,f  
)TV4OT#  
)? WiO}"  
CI$pPY<u1  
到期支票antedated cheque R4=n">>Q  
*fVs|  
J@'}lG  
 13(JW  
未到期支票postdated cheque h7mJXS)t|  
f;M7y:A8q,  
1!<k-vt  
TIlBT{A<  
保付支票certified cheque ukBj@.~  
hp?hb-4l  
(5S(CYls  
.lm^+1}r  
未获兑现支票，退票returned cheque DP`$gd  
Xao 0cb.R  
aLapb5VV  
P_)h8-!+ $  
横线支票crossed cheque J8w#J  
N9IBw',  
Dn;6O  
T.nY>Q8  
普通横线general crossing /=co/}i  
> E
;`;b  
qXmkeidb&W  
Xi3:Ok6FZ  
特别横线special crossing -Gjz;/s%XH  
gd3~R+ Kd  
~ldqg2c  
gE8p**LT+  
空白支票blank cheque sp*_;h3'  
%|md0  
Ym IVtQ  
'P( S*sr  
失效支票，过期支票stale cheque !IlsKMZ  
xKIzEN &  
0X =Yly*m@  

L/,#:J  
普通支票open cheque d;UP|c>2  
Ru8k2d$B  
hhQLld4  
*cn,[  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "i/ l'  
V"=(I'X
 
Om `VQ?  
V;$ME4B\{  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ia-`x/r*m  
``bIqY  
e\%emp->  
?u`+?"'H  
支票换现金||兑现to cash a cheque  wc##'u  
h6c0BmS{1  
#hPa:I$Oc  
sCG[gshq  
清理票款to clear a cheque RL0,QC)e#@  
RB7?T5G  
b z3&  
{,z$*nf  
保证兑现to certify a cheque .|x\6 jf  
1I< <`7'  
g_8Bhe"ik  
$S{B{FK  
填写支票数额to fill up a cheque a?#v,4t^  
];X[xs  
P9(]9np,,  
e@[9WnxYe  
支票上划线to cross a cheque =?fxPT[1K  
\%Wu`SlDp9  
ZZ/F}9!=
 
,n&@O,XGy  
开发支票to make out a cheque FJ]BB4 K  
5P{PBd}glp  
~"-+BG(5  
IK~'ke  
签发支票，开立支票to draw a cheque||to issue a cheque m]t`;lr<  
UzZzt$Kw  
&~`Ay4hq  
D|`O8o?)  
透支支票to overdraw a cheque + ;u<tA  
(6##\}L&9  
YCJcDab  
Wp!#OY1?
 
背书支票to endorse a cheque ]z5`!e)L  
C4vmgl&  
rGjP|v@3^  
Y![m'q}K  
请付票款||清付票款to pay a cheque||to honour a cheque " sh%8 <N  
@2H"8KX  
Y K(I '  
b[}f]pB@n  
支票退票to dishonour a cheque x3cno#  
s^:8bFn9$  
-"m4 A0  
AUCk]  
拒付支票to refuse a cheque H(}Jt!/:  
?[~"$  
M[aF3bbN  
}O=QXIF5  
拒付支票to stop payment of a cheque [QC<u1/"K  
v  X=zqV  
_^{!`*S  
Mf [v7\  
提示要求付款to present for payment h>jLhj<07W  
/]pBcb|<  
D|zlC,J,  
rof&
 O  
见票即付持票人payable to bearer 46U?aHKW@|  
f+*wDH  
VKzY6  
uL`6}0  
支付指定人payable to order <zmtVE*>g  
i7@qfe$fR  
Mlr]-Gu5Z  
gWlv;oq  
已过期||无效out of date||stale V4c$V]7  
\_H-TbU8  
gDY+'6m;  
v.eN
Wp  
请给出票人R/D||refer to drawer EP!zcp2' C  
h!c6]D4!L  
0MV^-M   
?|Q[QP  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #9HQW:
On  
d=?Kk4Ag  
p8yn? ~]^  
R~9\mi5^UH  
文字与数字不一致words and figures differ v4X\LsOP  
dy>iIc>  
j,7NLb9M  
?`& l Y  
支票 D%PrwfR  
Q@M>DA!d^V  
时间已过account closed al
{;]>W  
>MXE)=  
bf~gWzA  
G$hH~{Y$  
更改处应加盖印章alterations require initials r3OTU$t?  
HiTn5XNf  
#;4afj:2g  
hXxgK i%  
|
~QHCg<  
ql Z()  
时间已过effects not cleared a'sa{>  
["5Z=4  
v }; r  
2&L2G'  
停止付款payment stopped *k&yD3br-V  
H l'za  
;.%Ii w&WG  
-,;r %7T  
支票毁损cheque mutilated YA7h! %52)  
VBHDI{HzRv  
B,`B!rU  
B/P E{ /  
汇款||寄钱to remit||to send money J;?#Zt]`L  
[&6VI?  
(%\vp**F  

Y[oNg>Rz  
寄票供取款||支票支付to send a cheque for payment RR*eq.;  
Q> Lh.U,{  
}3G`f> s  
[
K(|V  
寄款人a remitter C26vH#C  
/}%$fB  
H9d!-9I  
O<A$,<67  
收款人a remittee {*/&`$0lH|  
_?9|0>]xG  
}N^A (`L  
ba=-
F4?  
国外汇票foreign Bill v'x)AbbC  
OxGS{zs  
iL^bf*  
 AKKp-I5  
国内汇票inland Bill .XD.'S  
HnDz4eD  
{km~,]N
  
QkEIV<T&)l  
跟单汇票documentary bill 03
]  
xJ/<G$LNJ0  
r&^xg`i[z>  
m)5,ut/  
空头汇票accommodation bill H9@24NFb  
||M;[-JoJ  
?`m#Y&O
i  
Z6.0X{6nA  
原始汇票original bill 9-Y.8:A`  
;IN!H@bq  
m|:O:<  
73:y&U  
改写||换新票据renewed bill #:^aE|s  
In[!g  

\Vc-W|e  
# FAy ]7/O  
即期汇票sight bill||bill on demand C}i1)   
tWBfIHiha  
/QA:`_</oh  
q<5AB{Oj?  
…days after date||…days after date…日后付款 ?3f-"K_r  
f
!|$!r*q  
mz|#K7:  
6c [&[L%  
…months after date||…months after date…月后付款 PRR]DEz  
w=dTa5  
^)qOILn  
cO&(&*J r  
见票后…日付款…days after sight||…days sight -y@# ^SrJ  
2Hh5gD|>  
7GY3_`  
5:oteNc
3  
见票后…月付款…months after sight||…months sight _TGv"c@V  
e`N/3q7  
'Gr}<B$A3  
bgi B*`z  
同组票据set of bills nfL-E:n=  
uBr^TM$k&  
/o$C=fDF  
a#U2y"  
单张汇票sola of exchange||sole of exchange 1FkS$ j8:  
a9+l:c@  
v;%>F)I  
^lI>&I&1  
远期汇票usance bill||bill at usance E`M, n,  
<k 41j=d  
B7y^)/  
h$[tEmD%  
长期汇票long bill +*'^T)sj/  
s-S#qGZ  
/=+y[y3`  
<Qx]"ZP%  
短期汇票short bill L}*s_'_e^>  
pA~eGar_J  
O/N Ed)H!  
acPX2B[jJ  
逾期汇票overdue bill UWf@(8  
<w9<G  
BEfP#h=hr  
Xb/W[rcs  
宽限日期days of grace vrGx<0$  
lDK<gd  
D^!x@I~:  
U?WS\Jji3!  
电汇telegraphic transfer （T.T） !_a@autj  
?'jRUfl   
UA%tI2  
:S_3(/} \  
邮汇postal order||postal note （Am.）||post office order||money order v  7g?  
saPg2 N,  
n0T>sE-9  
l ;fO]{  
本票promissory note （P/N） ]"T1clZKd(  
6u6,9VG,  
;oT!\$Mu  
$Fr>'H+i  
押汇负责书||押汇保证书letter of hypothecation vIK+18v7  
yE3l%<;q  
SI~MTUqt  
:krdG%r  
副保||抵押品||付属担保物collateral security ej^pFo  
 9Q.}jV  
k04CSzE"%  
[ELg:f3}5  
担保书trust receipt||letter of indemnity 1|Q-|jq`  
Q=}U  
`;\<Fr  
kbR!iPM-;  
承兑||认付acceptance |GqKa  
]y52%RAKI  
&1(PS)s  
! ,v!7I  
单张承兑general acceptance
TM?RH{(r  
Q!&@aKl  
kH9fK80  
e ab_"W   
有条件承兑qualified acceptance aplOo[  
F2bAo6~R  
!92zC._  
JIYZ  
附条件认付conditional acceptance /^jV-Z`  
rT}k[  
S@WzvM  
YS|Ve*t(L=  
部分认付partial acceptance   ] 1:p
nd