[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"K%ip:Wd  
会计报表statement of account `>`{DEDx{5  
9A}n
Z1Y  
'WwD$e0=  
[V;Q#r&+  
往来帐目account current r4 ;nkx  
mMad1qCi7  
> !WFY  
JwUz4  
现在往来帐||存款额current accout smX&B,&@  
-J++b2R\%  
9>d~g
!u=  
-yY]0  
销货帐account sales I0sw/,J/Z  
_u;34H&/  
5R O_)G<  
s?&UFyYb,  
共同计算帐项joint account HE3x0H}o>  
Y^,G} &p  
]ov"&,J  
\eS-wO7%  
未决帐项outstanding account
YuzgR;Z  
T?8N$J  
u]t#Vf-$u  
N#
vV;
 
贷方帐项credit account||creditor account 9jrlB0  
 Qs\!Kk@  
5i&+.?(Z=  
2@pEuB3$?!  
借方帐项debit account||debtor account q6V\n:hKV  
XNB4KjT  
uJ%XF*>_D  
| PzXN+DW  
应付帐||应付未付帐account payable fvw&y+|y!  
p}k\l dmh{  
Rm=[Sj84  
G+jcR; s  
应收帐||应收未收帐account receivable 2(NN QU@Uz  
 ?r(Bu  
m#t  
yyuf  
新交易||新帐new account tfq;
KR  
O:te;l QK  
?1/wl;=fm  

_iW-i  
未决帐||老帐old account 7a'@NgiGg  
+L<x0-&  
Y1U\VU  
e{`Dv
fY21  
现金帐cash account y ;T=u(}  
h%(0|  
oA
$]%  
<}^l MBa  
流水帐running account "%{J$o  
"(SZ;y  
j{;IiVHnR  
)x&OdFX  
暂记帐||未定帐suspense account
t[?O*>  
>,QW74o  
4Nz]LK%@  
.eM A*C~n  
过期帐||延滞帐overdue account||pastdue account D*o[a#2_  
EXTQ:HSES  
wUbL
w  
/,# &Htk  
杂项帐户sundry account }e0)=*;l  
,daZK xT  
9mfP9  
'Gds?o8  
详细帐单||明细表detail account +UC-  
4|DGQ  
dEM=U;  
XveG#oyiU  
呆帐bad account %y}l^P5z  
4+ _r0  
%.;`0}b  
G/5]0]SO  
会计项目title of account Ww$?X LF  
E;C=V2#>[  
M4(`o^
n  
[ZkK)78}k  
会计薄||帐薄account-book %O_Ed {G4t  

aw8q}:  
 [EU\-  
*/yR_f  
营业报告书||损益计算表account of budiness||business report {QRrAi  
$6p|}
<u  
o{wXq
)b  
.~Z@y#  
借贷细帐||交验帐account rendered gzDNMM  
QUU'/e2^c  
.kkrU  
F
lQ(iv)P  
明细帐account stated V[N4 { c  
^-i<T
J  
RTR@p =ck  
>*aqYNft  
与…银行开立一户头to open an account with %1oG<s  
j? P=}_Ru  
t&99ZdE  
?y qTLj  
与…银行建立交易to keep account with ;3H#8x-  
RRH[$jk  
Pwh0Se5Z  
XLNR%)l  
继续记帐to keep account M;Dk$B{;R  
8 k%!1dyMB  
?pJUbZ#J  
Y]R;>E5o|  
与…有交易to have an account with CnA
0 ^JX  
XV> )[Nd\H  
hRvjiK\  
~HH6=qjU)  
作成会计帐||有往来帐项to make out an account with Y$SwQ;wl  
t$W~X~//  
wUbs9y<  
M)1?$'Aq  
清算||清理债务to make up an account M>BcYbXf  
]7ZY |fP2  
WKB8k-.]ww  
aA5rvP+  
清洁帐目||与…停止交易to close ones account with bq<DW/  
B
bqH02i  
&CEZ+\bA  
f4TNy^-  
结帐to close an account dLs40 -R  
.;&1"b8G  
Bco_\cpt]z  
3Y}X7-
|)Z  
清理未付款to ask an account||to demand an account C;&44cU/]  
5|E_ ,d!v  
`1
eGsd,f  
C =z7Gk=  
结清差额to balance the account with 1|c\^;cTkt  
#6%9*Rh  
PafsO,i-  
UvtSNP&/2d  
清算to settle an account||to liquidate an account||to square an account #~SQujgB  
i!!1^DMrw  
Xt!%W   
??!+2G#%!  
审查帐目||监查帐目to audit an account @+3@Z?!SZ  
G/*0*&fW  
/5y*ZIq]e  
smM*HDK  
检查帐目to examine an account D /$$"AT  
N<\U$\i  
AJ*FQo.U  
#
$GDK
K  
转入A的帐户to charge the amount to As account RU1+-  
<opBOZ d  
DhL]\ 4  
$1h,<$5H  
以计帐方式付款to pay on account x[,HK{U|t  
_Co*"hl>2  
`zjEs8`'  
?>_[hZ  
代理某人||为某人on ones account||on account of one YuZxKuGy  
$ 'B0ZL  
kAEm#oz=g  
#sOkD  
为自己计算||独立帐目on ones own account U2D E"  
CCp8,  
J8T?=%?=  
$LLy#h?V]  
由某人收益并负风险on ones account and risk||for ones account and risk ` R;6]/I?  
eJ+uP,$  
ng-g \&-  
<4gT8kQ$x  
由某人负担for ones account||for account of one V0,%g+.^  
wX_s./#JJ  
[,I o!O  
)>]~Y  
按某人指示||列入某人帐户by order and for account of one ZR~ *Yof y  
}=':)?'-.  
6w d0 "  
z8 SrZ#mg  
列入5月份帐目for May account vpoeK'bi,  
M>pcG.6V  
1CkBfK  
_`/:gkZS  
编入某中帐项下to pass to the account of||to place to the account of -/>SdR$D7  
? F@0"qi  
W?5u O  
*Txt`z[|  
寄出清算书to send in an account||to send in render an account Ut;,Z  
\;z*j|;B  
eB`7C"Z  
e5!LbsJv  
支票薄cheque book ):@XMECa  
&*wN@e(c  
v'"0Ya  
4,o|6H  
支票陈票人cheque drawer pNN6PsLt  
yw|O,V<4N  
9'tElpDJ6#  
v-;j44sB  
持票人cheque holder 9V]\,mD=  
2qY`*Y.2  
]UR@V;JG  
^Z:oCTOP  
不记名支票cheque to bearer||bearer cheque H'f
mQf  
X~DI  d  
]]\\Y|0  
cxBu2(Y  
记名支票||认人支票cheque to order 8Bvc#+
B  
R^`#
xQ  
7V6gT}R  
2|xNT9RW  
到期支票antedated cheque
jY>BU&  
EkV L
Sur  
lg)jc3  
>4gGb)  
未到期支票postdated cheque TA=VfA B  
_5F8F4QY`  
"~y@rqIba  
|[ymNG  
保付支票certified cheque 9?xMsu-H  
3cuVyf<v  
yF&"'L  
sb"etc`w%-  
未获兑现支票，退票returned cheque H"_ZqEg  
VTOZ#*f  
0ZY.~b'eu  
A %iZ_h^  
横线支票crossed cheque 5&WYL  
yQA6w%  
Byx8`Cx1  
`G
sFvxz  
普通横线general crossing mM| 313  
}%K)R5C  
iElE-g@Ws  
x7qVLpcL3z  
特别横线special crossing *~~&*&+  
r=Up-(j  
N=e-"8  
}P8@\2@=T  
空白支票blank cheque ZJCD)?]=3  
C5Fk>[fS  
p>w{.hC@  
U$;FOl  
失效支票，过期支票stale cheque 86bl'FdKS  
5l"/lGw  

DYS|"tSk  
OR4ZjogzY  
普通支票open cheque %UEV['=  
*=OU~68)C  
AS;EO[Vn  
%#!pAUP\&  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #/u%sX`#y  
os|Y=a  
6#egy|("nF  
7Sc._G{[%  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges aJ[K'5|  
jSLNQ  
?]i.Zi\[f  
JZQT}  
支票换现金||兑现to cash a cheque "I"(yiKD  
JI{| 8)S  
:JBvCyj4PE  
(DzV3/+p^  
清理票款to clear a cheque H
o3
$T  
K)m\x
zT/  
K!|%mI8gk  
a<-'4D/  
保证兑现to certify a cheque [i7Ug.Oi"  
}]0f -}  
yDwG,)m 4s  
K OZHz`1!  
填写支票数额to fill up a cheque eGZ{%\PH<  
$ b Q4[  
<k2Qcicy  
A"wor\(  
支票上划线to cross a cheque 4%h@K(iN  
m2!y;)F0  
'g<0MOq{  
%G~f>  
开发支票to make out a cheque J|k~e,C  
^4Ta0kDn  
7x *]  
p=T,JAIt  
签发支票，开立支票to draw a cheque||to issue a cheque [I*BEJ;W'  
39s%CcI`k  
[12^NEt  
SKx&t-  
透支支票to overdraw a cheque X{SD3j=G#  
O2[uN@nY  

Iu`B7UOF  
"Dbjp5_  
背书支票to endorse a cheque iV8j(HV  
H-gq0+,yE  
E9= a+l9  
:b^\O  
请付票款||清付票款to pay a cheque||to honour a cheque MV"aO@  
VG
LE5lP X  
'%&i#Eb  
tOn_S@/r  
支票退票to dishonour a cheque }gY:VDW  
$7q'Be@{  
YN Lc )  
Eeemy*U  
拒付支票to refuse a cheque Y|bCbaF  
+we3BE.  
=;(wBj  
KNtsz[#b  
拒付支票to stop payment of a cheque :'-FaGy  
8+5-7)  
(/J$2V5 -  
PxENLQ3a=  
提示要求付款to present for payment $x T'cl/IH  
&M$s@FUY  
'2+Rb7 V  
\wY? 6#;  
见票即付持票人payable to bearer \TM%,RC3K  
x%kS:!  
tA?P$5?-*  
>mzK96  
支付指定人payable to order jBexEdH  
" $5J7  
Jq1 Zb  
y>zPsc,  
已过期||无效out of date||stale I~lX53D  
{5}UP@h  
!Fa2F~#h  
q7-Eu4w  
请给出票人R/D||refer to drawer 't3/< h<  
Ql-RbM  
;5 W|#{I  
Y$8 >fv  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?A7&SdJaO  
?YR/'Vq97  
|ToCRM  
DJSSc  
文字与数字不一致words and figures differ /M>8
ad  
o ~"?K2@T  
]wLHe2bEu  
FilHpnQCt  
支票 S[!-M\b  
oy90|.]G  
时间已过account closed Cs$wgm*  
<6k5nEh  
BR5r
K  
F-%wOn /  
更改处应加盖印章alterations require initials /YYI 4  
M/ @1;a@\  
<\]o#w*:  
e=KA|"vxh  
(JS1}T  
WlnmW(uahW  
时间已过effects not cleared r=[T5,L(s  
|]`\ak  
ffo{4er  
j["b*X`8G  
停止付款payment stopped Kx.I'_Qk  
Tvr2K84l  
Og
jSyzc  
B5"(NJ;  
支票毁损cheque mutilated X&sXss<fO%  
A=q)kcuy5  
D_r&B@4w  
3A2X1V"  
汇款||寄钱to remit||to send money d*ch.((-  
HJT}v/FZ  
+ZeHZjd  
f]H[uzsV  
寄票供取款||支票支付to send a cheque for payment MKS iOM  
E[bJ5o**#  
r(./00a  
E/9h"zowS  
寄款人a remitter o9+"6V|.  
YX38*Ml+V  
!P7&{I,e  
f Co-ony  
收款人a remittee SBo>\<@  
mZsftby}  
]MJyBz+k  
hmJ{'D1"  
国外汇票foreign Bill *Q= ER  
wzhM/Lmo\z  
4 ;@|tC|u  
86!"b  
国内汇票inland Bill i8A{DMc,U  
nsWenf  
.ky((  
"2HSb5b"`  
跟单汇票documentary bill FH
Wzwi*u}  
FWqnlK#  
'3B`4W,  
ed$g=qs>  
空头汇票accommodation bill \},="  
/Y:1zLs%  
=qH9<,p`H  
?r"][<  
原始汇票original bill i Qsv^K!\  
c%-s_8zvi  
],vUW#6$N  
9{bG @g  
改写||换新票据renewed bill |r*btyOJk  
' O1X+  
:|/bEP]p/  
Cw1Jl5OVZ  
即期汇票sight bill||bill on demand |&vQ1o|}  

$!P(Q  
]nE_(*w  
{B$cd?}  
…days after date||…days after date…日后付款 #;GIv
fW  
t]1j4S"pm  
c]:sk[u  
v%c r  
…months after date||…months after date…月后付款 $P#Cf&R  
x o#&&/6  
m[S6pqz  
JF7n|o-`?  
见票后…日付款…days after sight||…days sight 7e$\|~<  
HPVW2Y0_N  
p] kpDx[9  
;n?72&h  
见票后…月付款…months after sight||…months sight hYRGIpu5  
gbNPD*7g9  
bZ c&uq_  
IxC/X5Mp^q  
同组票据set of bills 7MIu-x|  
n\k6UD  

Am3^3 >  
NQefrof  
单张汇票sola of exchange||sole of exchange G4g<PFx  
 e;8>/G  
jSbO1go#  
is&A_C7yg  
远期汇票usance bill||bill at usance @=ABO"CQ  
L12m
;  
:_v/a+\n  
SrzlR)  
长期汇票long bill k]FP1\Y  
hl}@ha4'  
U1(<1eTyu  
(9q61zA  
短期汇票short bill s>`$]6wPa  
'/+l\.z"&  
|aef$f5  
v{4K$o  
逾期汇票overdue bill >QRpRHtb  
:@KU_U)\  
B6r~4=w_  
vUBkoC2Q  
宽限日期days of grace <(x[Qp/5P  
##VS%&{  
`-!t8BH  
hKv3;jcd  
电汇telegraphic transfer （T.T） 4"72  
p~1 ,[]k  
-+4:} sD  
S8;Dk@rr(y  
邮汇postal order||postal note （Am.）||post office order||money order HrQB zS  
c"R`7P  

]5
IG00`  
prE~GO7Z  
本票promissory note （P/N） VD+TJ` r  
@f442@_4  
v,w/g|  
[ 9)9>-  
押汇负责书||押汇保证书letter of hypothecation *njdqr2c~  
5|Yp kY  
Dg~r%F
 
l1}=>V1  
副保||抵押品||付属担保物collateral security I$sJ8\|gw'  
1z
NH[   
Unev[!  
:9H=D^J  
担保书trust receipt||letter of indemnity @? 4-  
oLVy?M%{P  
2\&uO  
HV'xDy[)  
承兑||认付acceptance 9?<WRM3a>  
SSOF\  
xab1`~%K  
'Ba Ba =  
单张承兑general acceptance e"HA.t[A  
F?Cx"JYix  
Wkw. z  
7Pspx'u  
有条件承兑qualified acceptance ^(7<L<H  
<PL94  
&rs+x<  
t.|b285e  
附条件认付conditional acceptance EJ7}h?a]U_  
0<"4
W:  
0Q>f,}W%>  
p^PAbCP'|3  
部分认付partial acceptance   b4%sOn,