[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。   b1KtSRLV  
会计报表statement of account iBd6&?E?<  

<ZF|2  
#uw&u6*\q  
:t{~Mi=T  
往来帐目account current [YfoQ
1  
8~]D!c8;a  
$Sgf jm  
sa(.Anmlj  
现在往来帐||存款额current accout "(^XZAU#W  
u]};QR  
.mt%8 GM  
g4$(%]  
销货帐account sales Ve3z5d:^  
AQlB_@ b  
C/Khp +  
La;GS  
共同计算帐项joint account hPDKxYD]f  
x8PT+KC  
hTr5Q33y>  

_*fNa!@hY  
未决帐项outstanding account 8w&-O~M  
Ki\.w~Qs  
~ELMLwn.  
s9;6&{@%wO  
贷方帐项credit account||creditor account d9#Vq=H /  
fkBL`[v)4  
aa`(2%(:  
<EpL<K%  
借方帐项debit account||debtor account Yf w>x[#e  
`}
}:9d  
_\}'5nmw\  
l@4_D;b3o"  
应付帐||应付未付帐account payable D(#f`Fj;  
qd*}d)!  
-n|bi cP  
Ey&H?OFiP  
应收帐||应收未收帐account receivable /SD}`GxH  
9=%zdz2_S  
h[ DNhR  
Ymk?@mV4  
新交易||新帐new account MzJCiX^  
F4
EAC| Y  
E-bswUVaEE  
n|w+08c"  
未决帐||老帐old account WQK<z!W5  
= xO03|T;6  
Oj5UG*  
Gk,Bx1y  
现金帐cash account .f\LzZ-I:  
J7 +G"_)'  
&S,D;uhF  
0bg
"Q4  
流水帐running account b(H{i}{]  
zX>W 8P  
,
ks2&e  
|*&l?S  
暂记帐||未定帐suspense account tIsWPt]Y  
Z*%;;&?  
zfIo]M`  
&L;ocd$  
过期帐||延滞帐overdue account||pastdue account H U|.5tP  
eUyF <j  
')X (P>  
J1?

;'  
杂项帐户sundry account {i5?R,a)  
f-ltV<C_  
n ~t{]if"  
vl"w,@V7  
详细帐单||明细表detail account >rSjP1-F  
U<Pjn)M~B  
dGIdSQ~ _  
Wv;0P hF  
呆帐bad account 'solCAy  
d>NGCe  
2;}leZ@U  
D -}>28  
会计项目title of account S$6|KY u  
{!"UBALxc  
44]s`QyG  
L.Y3/H_  
会计薄||帐薄account-book =~#mF<z5  
SQp|  
*Rgr4- eS  
TBj
2(Z  
营业报告书||损益计算表account of budiness||business report #8$?# dT  
MqyjTY::Xg  
ke4E1T-1n  
o2/:e  
借贷细帐||交验帐account rendered 6x+ujUBkK  
{15j'Qwm  
pwFp<O"  
>p_W(u@ z$  
明细帐account stated H;Wrcf2  

}0'=}BE  
k[6J;/  
L\:|95Yq  
与…银行开立一户头to open an account with YEL0h0gn  
e~r/!B5X  
3Cf9'C  
5cSiV7#Y:  
与…银行建立交易to keep account with aukcO;oG<  
dkQ4D2W*\  
*t@A-Sn  
lZFu|(  
继续记帐to keep account ER0 Yl  
_&<n'fK[  
?=u?u k<-  
{ 3G  
与…有交易to have an account with s :vNr@TS  
:@A&HkF  
C{exvLQ  
|z
-f8$  
作成会计帐||有往来帐项to make out an account with *ap,r&]#F  
_~kw^!p>Kr  
8 Rx@_  
144Y.  
清算||清理债务to make up an account FO!
Td  
z@*E=B1L  
J_Lmy7~xbD  
Gh;\"Qx
  
清洁帐目||与…停止交易to close ones account with g4K+AK  
u]^s2v  
5ggyk0  
KVi6vdgD  
结帐to close an account 7?P'f3)fG  
]so/AdT9hA  
S%SYvA  
3efOgP=L  
清理未付款to ask an account||to demand an account uEPp%&D.+  
u$ts>Q;5  
M/3;-g  
L.n@;*  
结清差额to balance the account with ?]Yic]$n  
<Q[%:LD  
r,5e/X  
m=l>8  
清算to settle an account||to liquidate an account||to square an account (tK_(gO  
x:SjdT  
eG=d)`.JaV  
U2Ve @.  
审查帐目||监查帐目to audit an account 5 jrR]X  
]U?nYppV
 
corm'AJ/  
d Ojly,!  
检查帐目to examine an account pdu1 kL  
u[a-9^&g  
/[R=-s ;  
TTf j5  
转入A的帐户to charge the amount to As account /s?%ft#-9o  
x39tnf/F  
l@`k:?  
]LE,4[VxRz  
以计帐方式付款to pay on account -l[H]BAMXy  
.k#PrT1C  
1[P}D~ nQ  
&4Z8df!  
代理某人||为某人on ones account||on account of one [P2>KQ\  
?1Nz ,Lc$  
n:AZ(f   
;>,B(Xz4i  
为自己计算||独立帐目on ones own account +y| B"}x  
b8!oZ~K
 
rO87V!Cj  
=dXHQU&Q  
由某人收益并负风险on ones account and risk||for ones account and risk [* xdILj  
,xwiJfG; ]  
\VPw3  
2dts}G  
由某人负担for ones account||for account of one {i>AQ+z61f  
M$x,B#b  
!t%1G.  
f6r!3y  
按某人指示||列入某人帐户by order and for account of one T;u
;r@R/  
s}zR@ !`  
Y3@+aA  
h;=~%2Y  
列入5月份帐目for May account r] /Ej!|  
@!;A^<{ka  
FM]clC;X?  
5;`Ot2  
编入某中帐项下to pass to the account of||to place to the account of N
8]DzE0%  
QL0q/S1*  
yLRe'5#m  
/#9 P0@Y  
寄出清算书to send in an account||to send in render an account g0
f 4>m  
r1~W(r.x  
0hY3vBQ!  
J;sQvPHV8  
支票薄cheque book :EW1I>}_  
r'noB<|e  
ru:"c^W:[  
$YJ 1
P  
支票陈票人cheque drawer gX"  
8Hq4
ppC  
.1(_7!m@  
VjM/'V5  
持票人cheque holder 'c~SE>  
\7\sx:!$  
CG uuadNI  
G 1{m"1M  
不记名支票cheque to bearer||bearer cheque ybpOk  
<pp
dy,j:  
a3n Wt  
p$"~vA .  
记名支票||认人支票cheque to order 5$i(f8*  
C LND[gc  
-|x7<$Hw  
cO:lpsKYQ  
到期支票antedated cheque g Cp`J(2v:  
1PVZGZxAgv  
@Ez>?#z  
>QDyG8*  
未到期支票postdated cheque Cuylozj$&  
X$<pt,}%  
t!4 (a0\$F  
,b^Y8_ltoT  
保付支票certified cheque ; &rxwL  
\HxF?i "
 
e"1mdw"  
wmpQF<  
未获兑现支票，退票returned cheque =nHkFi@D=t  
xM{[~Kh_x  
e'
~Qe_  
d
kC_Sh{  
横线支票crossed cheque pZ $>Hh#  
!UT!PX)  
46M=R-7=  
ke@OG! M/  
普通横线general crossing ^WU[+H ;  
M*'8$|Z  
Cw^iA U  
3N]ushMO  
特别横线special crossing q'fOlq  
=ZSYg K  
?Kmz urG  
CUB;0J(  
空白支票blank cheque (4z_2a(Dl,  
BgN^].z&  
ka=A:biz  
u;%~P 9O  
失效支票，过期支票stale cheque |5(CzXR]  
.`*;AT  
%-YWn`yEm  
BZOl&G(  
普通支票open cheque 3h kEjR  
l_((3e[)  
g[y&GCKY!=  
m Urb  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j*?E~M.'1K  
f:nXE&X[  
Rhlm  
&'neOf/~  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >q')%j  
RK*tZ  
7aRy])x  
;B<rw^h5  
支票换现金||兑现to cash a cheque m[l&&(+J,  
+-x+c: IxA  
3p-SpUvp  
^-Ks_4   
清理票款to clear a cheque oGXcu?ft  
FYNUap,A  
&]f8Xd  
Dd OK&  
保证兑现to certify a cheque )#Ecm<.^  
X+;#^A3  
>y}> 5kv  
dtQ3iuV %  
填写支票数额to fill up a cheque qU&v50n  
W`[7|8(6!  
amQiH!}8R  
3]NKAPY  
支票上划线to cross a cheque 6."|m+D  
<,*w$  
M"-53|#:w\  
zzC{I@b
 
开发支票to make out a cheque eZL!Z!  
+CQIm!Sp  
x wfdJ(&  
/ H GPy  
签发支票，开立支票to draw a cheque||to issue a cheque =%77~q-HL  

@Rd`/S@  
3"HEXJM
c  
.i7"qq.M  
透支支票to overdraw a cheque )):D&wlq  
rXrIGg
eM  
I]#x0?D  
SQ/}K8uZ  
背书支票to endorse a cheque pm}_\_  
8`<3rj  
H_iQR9Ak7  
P=ub CS'  
请付票款||清付票款to pay a cheque||to honour a cheque %@I= $8j  
Pr/q?qZY  
mphs^k< Z  
S>
[&]  
支票退票to dishonour a cheque >'3nsR  
47&p*=  
Sfi1bsK  
$-]9/Ct  
拒付支票to refuse a cheque xM&`>`;^e  
H'@@%nO(  
BgsU:eKe  
V' sq'XB  
拒付支票to stop payment of a cheque {FNCC*=  
=EHKu|rX~  
ypvz&SzIh  
rB =c
  
提示要求付款to present for payment UJ)(Sw  
_k)EqPYu@  
`b)i;m  
{ZUgyGE{  
见票即付持票人payable to bearer }F_ =.w0  
m.yt?`  
$B )jSxSy  
~. 5[  
支付指定人payable to order s8*Q@0  
vf!lhV-UG+  
O2~Q(q'   
\NL*$SnxP  
已过期||无效out of date||stale @i>4 k  
_nIt4l7  

{>yy 3(N  
2 o5u02x  
请给出票人R/D||refer to drawer {UuSNZ[^  
T\TKgO=)  
na|23
jz4  
.|LY /q\A  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hIo^/_K  
\`?4PQ  
a;G
>56iw  
kznm$2 b  
文字与数字不一致words and figures differ &*qAB)**  
gGbJk&E  
[58qC:  
JIMi~mEiN  
支票 %bB:I1V\  
fp$U%uj  
时间已过account closed tIW~N g  
%Xl(wvd  
j2%M-y4E  
^Zq3K  
更改处应加盖印章alterations require initials .#Lu/w' -M  
!h+VbZ  
^%RIz!}  
: UDh{GQ*  
%xwtG:IKEV  
u/HNXJ7M`9  
时间已过effects not cleared ej]>*n  
6$5SS #  
(p?B=  
|EP=<-|  
停止付款payment stopped g-2(W  
SuJ4)f;'0  
$$---Y  
Vdb X4^V  
支票毁损cheque mutilated ByW,YKMy  
+{&++^(}a  
CQET  
&BRi& &f  
汇款||寄钱to remit||to send money KiMEd373-  
}N#hg>; B  
6V @ [<d  
+`~kt4W  
寄票供取款||支票支付to send a cheque for payment \r&9PkHWo  
dQPW9~g8Hg  
MY z\ R \  
b^&nr[DC  
寄款人a remitter 7HEUmKb"  
VuA)Ye  
O`'r:&#W  
pa6-3c  
收款人a remittee ;c0z6E /  
_iZ9Ch\  
-e_L2<7  
'>dx~v %  
国外汇票foreign Bill gP>`DPgb^  
%gV~e@|  
cDLjjK7:   
j# !U6T  
国内汇票inland Bill (-hGb:  
eGlPi|  
W 4S! rU  
r( 8!SVX  
跟单汇票documentary bill \WZ]'o6  
;Km74!.e7  
{*t0WE&1t  
Y #6G&)M  
空头汇票accommodation bill $ g]'$PB  
hBNA,e:  
t(5PKD#~Dc  
oC1Nfc+  
原始汇票original bill U|)CZcM  
qI5`:PH%n  
o kQ<_1e{  
\[W)[mH_  
改写||换新票据renewed bill E@92hB4D"  
H+F>#  
_*LgpZ-2(  
u%I |os]  
即期汇票sight bill||bill on demand }ujl2uhM  
h5VZ-v_j  
.{ r %C4q9  
h][$1b&B  
…days after date||…days after date…日后付款 B0"55g*c  
xjg(}w  
!t!\b9=  
|Y]4PT#EE  
…months after date||…months after date…月后付款 cl O9l=g  
2(K@V6j$M  
kr>H,%3~  
8$V:+ u  
见票后…日付款…days after sight||…days sight wJu,N(U  
/{*0 \`;  
C`r{B.t`GT  
.|z8WF*  
见票后…月付款…months after sight||…months sight e)A-.SRiO$  
"=3bL>\<  
ud:5_*  
We?cRb  
同组票据set of bills ;FO( mL(  
F<LRo}j"9Q  
x{#W84  
;{f4E)t 7  
单张汇票sola of exchange||sole of exchange ERz{, >
G?  
9KGi%UIFvn  
fsz:A"0H  
u5E\wRn  
远期汇票usance bill||bill at usance L@>$ Aw  
,AEaW  
v2;'F  
qM8"* dL  
长期汇票long bill r%UsUj  
m*H' Cb  
W2T6JFv  
9U]j@*QN  
短期汇票short bill O#72h]  
qEajT"?  
hG8<@  
b>x03%  
逾期汇票overdue bill f S-PM3  
cbaa*qoU  
w~wg[d  
$~r_&1  
宽限日期days of grace Q7@oAeNd  
U2vM|7]VP  
+ [~)a4#  
W\5PsGUsv  
电汇telegraphic transfer （T.T） G;P y%8  
J1g+
H2  
7-A/2/G<  
W@FSQ8b>$m  
邮汇postal order||postal note （Am.）||post office order||money order B&> z&!}  
eI3ZV^_Ps  
P87Lo
4Rd  
,Vfjt=6]}  
本票promissory note （P/N） 8T?D#,/   
am+w<NJ(us  
7^W(es  
p-XO4Pc6  
押汇负责书||押汇保证书letter of hypothecation Z~1uyr(  
?4cj
"i  
P"%f8C~r  
V_/.]zQA  
副保||抵押品||付属担保物collateral security &M{;[O{  
8e32NJ^k~  
+=K =B  
\[&&4CN{  
担保书trust receipt||letter of indemnity 0)r ayzv  
RmRPR<vGW  
)=
pa*  
\wF-[']N  
承兑||认付acceptance X.+|o@G  
t-Uo
  
C`qE ,2.  
&a.A8v)  
单张承兑general acceptance M@+Pq/f:  
Zygu/M6  
7#(0GZN9h%  
aM+Am,n`@  
有条件承兑qualified acceptance qs!A)H#  
6/6{69tnr  
<b:xyHS  
7~Z(dTdSG  
附条件认付conditional acceptance x;{Hd;<YF  
1pAcaJzf  
otX/sg.B*  
hBi/l
Hu'  
部分认付partial acceptance   +Jh1D_+!9