[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。   V\
^?V|  
会计报表statement of account ,:j^EDCsaJ  
h$y1"!N(  
DtR-NzjB  
#0K122oY  
往来帐目account current ![=C`O6K  
hn:  

RAw /Q$I  
R`? '|G]P  
现在往来帐||存款额current accout fi5x0El  
D%L}vugxK  
huj 6
Ysr  
7 &y'\  
销货帐account sales ao2NwH##  
clE_a?  
`Sh#> Jp  
1S ddZ5  
共同计算帐项joint account $a'n{EP  
X,m6#vLK2  
pLB~{5u>;-  
cg16|  
未决帐项outstanding account lX^yd5M&f  
nVkPYeeT  
IYeX\)Gv&  
\k?Fu=@  
贷方帐项credit account||creditor account +n]z'pijb  
4/6?wX  
:bJT2o[  
W{pyU\  
借方帐项debit account||debtor account <g/Z(<{wor  
B=E<</i  
O=2"t%Gc  
6Vr:?TI7  
应付帐||应付未付帐account payable 8SV.giG;  
uB;\nj5'D  
^[]q/v'3m!  
: ,0F_["3  
应收帐||应收未收帐account receivable *fz]Q>2ga  
z?ck*9SZX  
AoL2Wrk]\B  
fk*$}f  
新交易||新帐new account O[9>^y\,  
,;RAPT4  
r&$r=f<  
\MY`R  
未决帐||老帐old account 1dl@2CVS  
IGtpL[.;/  
&`9p.  
DC5^k[m  
现金帐cash account ~h<<-c  
L2L=~/LG  
p;Lp-9H\33  
FVgE^_  
流水帐running account -!C9x?gNY  
k v>rv37u  
J$/'nL<{^  
$r'PYGn  
暂记帐||未定帐suspense account n;F/}:c_a  
?C6DK{S(  
z^etH/]Sy  
V(^aG=TaW:  
过期帐||延滞帐overdue account||pastdue account 9bx
Bm  
O #  
*\M$pUS{  
'@WpJ{]A  
杂项帐户sundry account b;O@|HK&~  
ayR;| S  
L#}HeOEi[  
uYu/0fQD  
详细帐单||明细表detail account Jj:Bi&C  
W7 .Y`u[  
|_ADG  
z5k9|.hgw  
呆帐bad account !VXs yH3r5  
g:yUZ;U
 
3%NbT  
`-J$7)d@  
会计项目title of account ^G*zFqa+`  
7F;dLd'  
c'XvZNf .C  
-<jd/ 5  
会计薄||帐薄account-book M;$LB@h  
rZt7C(FM$7  
y. A]un1  
_Dv<  
营业报告书||损益计算表account of budiness||business report |vI1C5e  
R'Y=- yF  
~ZN]2}  
nbhzLUK  
借贷细帐||交验帐account rendered "4,Zox{^  
:
9=J=G*  
s.8]qQRr  
|rhCQ"H  
明细帐account stated $zR[2{bg  
p^(gXzW  
{ yvKUTq`  
N)&(&2  
与…银行开立一户头to open an account with <.N337!  
@[vwqPOL  
[tP6FdS/M=  
"92Z"I~1  
与…银行建立交易to keep account with 
`H7V['
 
UyWKE<  
>@T(^=Q  
pEn3:.l<  
继续记帐to keep account cfg_xrW0^  
L 2Z9g`>  
YdT-E  
Bv)4YU
 
与…有交易to have an account with NyTGvBf  
Y>N`(  
,M)NC%0X  
vA(')"DDT  
作成会计帐||有往来帐项to make out an account with u>cU*E4/  
EXrOP]Kl  
y9>?  
,Z"l3~0\  
清算||清理债务to make up an account @uWPo2  
u3Jsu=Nx-  
` s}v6  
:2\H>^uV  
清洁帐目||与…停止交易to close ones account with >UQ`@GdafR  
~5f|L(ODX  
| gou#zi  
#f
 4"  
结帐to close an account }&o*ZY-1  
MvO!
p  
luEP5l2&  
KT5"/fv  
清理未付款to ask an account||to demand an account F%v?,`_&I  
aKly1G  
d
_5wMK6O6  
Hsoe?kUHF  
结清差额to balance the account with <<Fk[qMA  
g[W`
4  
xzGs%01]  
n<x NE%  
清算to settle an account||to liquidate an account||to square an account ;zbF~5e  
=}12S:Qhj  
6  s+ Z  
%mda=%Yn  
审查帐目||监查帐目to audit an account (:p&[HNuN  
b;[u=9ez  
CDz-IQi  
3j2% '$>E^  
检查帐目to examine an account (aO+7ykRuJ  
b~Qd9Nf  
">? y\#OA  
O*<,lq 0K  
转入A的帐户to charge the amount to As account o,fB OPIN  
_a"\g9{%*  
41595x:  
6^L4wd7)  
以计帐方式付款to pay on account =a_
B'^`L  
F?LTWm
  
pGy]t  
)32BM+f"77  
代理某人||为某人on ones account||on account of one ijYSYX@  
#eqy!QdePf  
((U-JeFW   
X3KPN  
为自己计算||独立帐目on ones own account +^c;4-X 0  
nl7=Nhh  
kpkN GQ2  
p& > z=Z*  
由某人收益并负风险on ones account and risk||for ones account and risk &&  }'  
&}1PH%6  
#du!tx ( _  
\h%/Cp+p  
由某人负担for ones account||for account of one ~CQYF,[Th  
H1,;Xrm  
K"cN`Kj<*-  
J`ia6fy.I  
按某人指示||列入某人帐户by order and for account of one 1RtbQ{2F;  
,qgph^C  
tZtyx;EP  
Z[baQO  
列入5月份帐目for May account +_8*;k@F'  
4Lx#5}P  
*8zn\No<,  
yIwAJl7Xf  
编入某中帐项下to pass to the account of||to place to the account of _u^ S[  
Rld1pX2v  
,y[wS5li  
:[iWl8  
寄出清算书to send in an account||to send in render an account i#t)tM
"  
Qa nE]  
@<ba+z>"~4  
r*K[,  
支票薄cheque book g4WN+y`  
eI@LVi6<b  
).TQYrs  
C?e1 a9r  
支票陈票人cheque drawer l@FPTHq  
'H<0:bQ=I  
!"2nL%PW~  
y!SElKj  
持票人cheque holder ?Sj3-*/?  
0xVue[ep  
Z8P{Cr~U9  
5!r?U  
不记名支票cheque to bearer||bearer cheque ( w(GJ/g  
a%"My;8  
AF4:v<EN  
he0KzwBF  
记名支票||认人支票cheque to order 8[SiIuIV  
~3Y)o|D3  
[XWY-q#Gg  
4tTK5`7N  
到期支票antedated cheque ZPWY0&9  
j4L )D  
>-YP

CW  
i N0gvjZ  
未到期支票postdated cheque  h&\%~LO.  
lBS!=/7  
|:SBkM,  
Paz yY
 
保付支票certified cheque utxT$1iJn~  
. KJEA#  
woJO0hHR  
#(C2KRRiA  
未获兑现支票，退票returned cheque .7TQ
ae%  
TJ3CXyRq  
TIbqUR  
RwMK%^b  
横线支票crossed cheque aJlSIw*Q,  
[ $_d|Z  
U7d%*g  
T_bk%  
普通横线general crossing [H-,zY  
bE _=L=NG  
ru,]!YPJE2  
6k"'3AKaR  
特别横线special crossing <:)T7yVq  
mRB-}  
'NF_!D  
r+f R^hv  
空白支票blank cheque "/Fp_g6#:  
_y&m4Vuu  
)NJD+yQ%  
6%Ap/zvCZ>  
失效支票，过期支票stale cheque [uP_F
,Y/  
X96>N{C*>  
[{e[3b*M|  
kxt@t#  
普通支票open cheque zRPX mu{t  
 !_rAAY  
WUx}+3eWv  
k L2(M6m  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tbD>A6&VM}  
J<Di2b+  
#4"(M9kf  
<U`lh
 
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7UvfXzDNC  
[_6_A O(Z  
CrC1&F\dq  
F2!C^r,~L  
支票换现金||兑现to cash a cheque 4]O{Nko)  
62K7afH  

^Ts|/+}'i  
"1>I/ CM  
清理票款to clear a cheque q  y7
3  
$6.CN#  
IFNs)*  
;$Q`JN=  
保证兑现to certify a cheque w1B!z  
f$$l,wo  
r4/G&m[V  
=4cK9ac  
填写支票数额to fill up a cheque 'EoJo9p6}  
,2T&3
3m  
lR[[]Yn  
q15t7-Z6  
支票上划线to cross a cheque cQ-#]  
YX,;z/Jw2  
>$rH,Er  
\Qah*1  
开发支票to make out a cheque vzI>:Bf  
]@z!r2[  
HLDv{G'7  
V)~b+D  
签发支票，开立支票to draw a cheque||to issue a cheque {ObY1Y`ea  
[rc M32  
!O!:=wq  
s-Gd{=%/q  
透支支票to overdraw a cheque Cj~e` VRhk  
> Vq07R  
|khFQ(  
}|Q \@3&  
背书支票to endorse a cheque `$1A;wg<  
G2wSd'n*y  
5g-1pzP9  
K{I"2c  
请付票款||清付票款to pay a cheque||to honour a cheque sYXLVJ>b  
E.m2- P;4  
THOYx :Nr;  
OjffN'a+N  
支票退票to dishonour a cheque 9s5s;ntz"  
V_$<^z|  
bvB7d`wx  
Mj>QV(L8t  
拒付支票to refuse a cheque j-J/yhWO&  
)UU`uzU;u  
<Sd
ef^  
r\fkx>  
拒付支票to stop payment of a cheque `dX0F=Ag?  
g; -3  

 rwSR  
fGeie m  
提示要求付款to present for payment {Q$8p2W  
`*Wg&u  
90abA,U@  
$HOe){G  
见票即付持票人payable to bearer :##
$-K*W"  
t;3).F  
*\:sHVyG(  
au=@]n#<(  
支付指定人payable to order NoF|j57?u'  
3dZj<(.
 
EY)?hJS,  
e:MbMj6`  
已过期||无效out of date||stale N?rE:0SJ  
6:QlHuy0nH  
//r)dN^  
AwuhFPG  
请给出票人R/D||refer to drawer _ j'm2BAO  
UnVa`@P^:G  
0
r$n  
H0B=X l[  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Zr6.
Nw  
d7X7_  
8]
#J_|A6Z  
PpLhj  
文字与数字不一致words and figures differ t}}Ti$$>  
LrdE
D[Z  
6,1oLvU  
x3 ( _fS  
支票  Jc]k\U  
5(1c?biP&  
时间已过account closed 4,YL15.  
S~m8j|3K  

+>yh`Zb  
hc]p^/H  
更改处应加盖印章alterations require initials u!+;Iy7  
-+2A@kmEJ  
+S#Xm4  
x<w-j[{k_K  
qOQ8a:]?  
}{PG^Fc<P  
时间已过effects not cleared }[c.OJ:   
hH05 p!2  
D^s#pOZS  
;ioF'ov  
停止付款payment stopped c%wztP;L  
3;uLBuZOCN  
6h&t%T  
ei}(jlQp  
支票毁损cheque mutilated =l] lwA-  
211T}a
  
0Q#}:  
T^$`
Z.  
汇款||寄钱to remit||to send money eQ[}ALIq  
T.%yeJiE  
# eFdu  
"?iyvzo  
寄票供取款||支票支付to send a cheque for payment -~_|ZnuM9  
s`v$r,N0  
MU '-  
&(p5z
4Df  
寄款人a remitter Ll#W:~  
!N][W#:  
23'<R i  
>xF&>SDC  
收款人a remittee S$40nM  
[P}mDX  
[yc7F0Aw  
i;Kax4k  
国外汇票foreign Bill B o%Sl  
6p&uifY}tR  
#IDLfQ5g  
*<"{(sAvk  
国内汇票inland Bill +nB0O/m'U  
x]R0zol  
.SSyW
{a3w  
 B"5xs  
跟单汇票documentary bill +o0yx U 7t  
t0/Ol'kgs  
6iHY{WcDj  
E]a;Ydf~  
空头汇票accommodation bill tehWGqx)  
A9J{>f  
q['3M<q  
Yn?Xo_Y  
原始汇票original bill 376z~  
2FO<Z %Y  
B T {cTj0W  
7xWJw  
改写||换新票据renewed bill ,4-],~T  
cbzS7q<)  
*&+zI$u (  
0&\71txrzg  
即期汇票sight bill||bill on demand .vi0DuD6  
~xws5n}F  
:DuEv:;v  
_t4(H))]vG  
…days after date||…days after date…日后付款 p`52  
WZTv  
e~R_bBQ0  
MFWkJbZV  
…months after date||…months after date…月后付款 ``{GU}n  
xnw'&E  
28-z  
muFWFq&yP  
见票后…日付款…days after sight||…days sight 0Xn,q]@Z  
^bdXzj
f  
q,;wD1_wG  
;.R) uCd{=  
见票后…月付款…months after sight||…months sight Df(+@L5!  
@2_E9{T  
 K]dR%j  
z|(<Co8#.  
同组票据set of bills N+ pCC  
Jv]$@>#  
;W\?lGOs{  
13Q87i5B  
单张汇票sola of exchange||sole of exchange p^ OHLT  
Ah
r  
S5UQ   
WU,b<PU &  
远期汇票usance bill||bill at usance C!6D /S  
8;f5;7Mn  
#v 6<
9>%  
m6gMVon  
长期汇票long bill gp'k(rGH  
<; 1M!.)5  
3Jj&wHp]  
E7/i_Xkk  
短期汇票short bill |PGTP#O
<  
EDF0q i  
dqFp"
Xe"%  
m)r,  
逾期汇票overdue bill ;(K"w*  
g\iSc~ %?  
.4<lw  
HJlxpX$_  
宽限日期days of grace w`dSc@ :  
 <$K7f  
lW4 6S  
Eb5BJ-XeS^  
电汇telegraphic transfer （T.T） %D% Ok7s})  
$)6M@S  
o/=61K8D  
-e0?1.A$  
邮汇postal order||postal note （Am.）||post office order||money order &(|Ot`el]v  
= U[$i"+  
\zOsq5}  
z2#k/3%o=  
本票promissory note （P/N） C+dz0u3s  
4`Jf_C  
v0T?c53?  
k3
]qpWKj  
押汇负责书||押汇保证书letter of hypothecation .;(a;f+{;  
 J2Qt!-  
Q~KzcB<  
7c6- o"A  
副保||抵押品||付属担保物collateral security ]c]^( C  
K%u>'W  
dh%
DALZ8t  
_G2)=yj]  
担保书trust receipt||letter of indemnity bHXoZix  
XK;Vu#E*^  
i8%@4U/ J  
K1&t>2=%  
承兑||认付acceptance ",aEN=+|hV  
U_Q;WPJ  
- Nt8'-  
~~Rq
$'q}  
单张承兑general acceptance Q:'r p  
tGSXTF}G  
][XCpJ)8  
/)?qD
 
有条件承兑qualified acceptance %MCS_'N J  
*)vy%\  
9hJ  a K  
=-qYp0sVP  
附条件认付conditional acceptance S,a:H*Hf  
tJGK9!MH{(  
\XfLTv  
CioS}K  
部分认付partial acceptance   ]LMtZUz