[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。   3Y)PU=  
会计报表statement of account @ DZD  
}~h'FHCC+  
:{'k@J"|a  

%;
D+k  
往来帐目account current ]Mj/&b>"e  
1iL'V-y  
gx03xPeu  
q'oMAMf}  
现在往来帐||存款额current accout vvB(r!  
FVv8--  
j7FN\ cz  
2#X4G~>#h  
销货帐account sales  Pi%%z  
d0hhMx6$  
1[*U YcD  
/2{
5;  
共同计算帐项joint account k{tMzx]F__  
T9 <2A1  
~9F ,%  
a</D_6 6  
未决帐项outstanding account Q "oI])r  
iDl;!b&V.  
C=uZ1xg*,  
e&ANp0|W  
贷方帐项credit account||creditor account <)g8yA
  
7z\m; 1  
TUT][ =.=  
p <eC<dtu  
借方帐项debit account||debtor account %puLr'Y  
V&soN:HS  
H?}[r)|(3i  
e@@?AB$n(  
应付帐||应付未付帐account payable m6eZ_&+u  
M >:]lpRK  
5ep/h5*/  
c4e_6=Iv  
应收帐||应收未收帐account receivable VZ>On$hp  
>Sa*`q3J  
r _,_5 @0e  
B)$c|dUV  
新交易||新帐new account K.C> a:J  
_u"nvgVz9  
nqR?l4 DX  
,3v+PIcMM+  
未决帐||老帐old account )f+U~4G&  
+u@aJ_^
 
YL jHt\  
U,/6;}  
现金帐cash account jk\ dG16  
N-lGa@ j  
i$^)UZJ&0  
-]C

c  
流水帐running account =1h9rlFj"D  
{qKxz9.y  
/Y[~-Y+!,  
0Q1FL MLV  
暂记帐||未定帐suspense account O#nR>1h  
Dz !fpE'L  
;TQf5|R
\K  
f0+2t.tj  
过期帐||延滞帐overdue account||pastdue account yTE%hHH]&[  
ezhDcI_T  
Fhq9D{TeY,  
0YH+B
 
杂项帐户sundry account ,~ ?'Ef80  
]"AyAkT(  
/|{,sWf2  
d lH$yub  
详细帐单||明细表detail account CZ2`H[8  
g}&hl"j  
-@^Zq}  
\u` )kJ5o1  
呆帐bad account t<uYM  
t{!  
TAL/
a*7\  
W]<$0  
会计项目title of account RhF>T&Q  
q<e& 0u4  
hf!|\f  
39e;  
会计薄||帐薄account-book @e~]t}fH  
wYeB)1.  
Jn
D{J`:  
'f8(#n=6qP  
营业报告书||损益计算表account of budiness||business report I4H`YO
D%  
q^8EOAvnZ  
RnVtZ#S Ch  
P`$12<\O1  
借贷细帐||交验帐account rendered pl*~kG=  
;N+$2w  
+5<k-0v  
\a"Ct
'  
明细帐account stated 9z m |Lbj  
'/0#lF  
,zcQS-e2  
wbbqt0un  
与…银行开立一户头to open an account with {hSGv
  
'6Qy/R  
qOCJTOg7  
\`'KlF2  
与…银行建立交易to keep account with 5G}6;UY  
5`^o1nGO'  
OL59e% X  
;:&?=d  
继续记帐to keep account U3;aLQ*  
v|Jlf$>  
6,Hqb<(  
CF y}r(q  
与…有交易to have an account with HgBJf~q~U  
V|Tud  
Df07y<>7Q  
X[C3&NX#_  
作成会计帐||有往来帐项to make out an account with KHiFJ_3  
LDT (]HJ  
+,'T=Ic{  
4C_c\;d  
清算||清理债务to make up an account l'4AF| p
 
"vF MSY  
qG8s;_G  
<T,
A&`/  
清洁帐目||与…停止交易to close ones account with U S
OKDDm  
<~Qi67I  
A(6xg)_XQ  
={(j`VSUX0  
结帐to close an account TT!ET<ciN  
tgFJZA  
HP2wtN{Zs  
^z1IN-Tm/  
清理未付款to ask an account||to demand an account ;Kxbg>U  
>.9eBz@  
Ry;$^.7%  
Aw^yH+ae  
结清差额to balance the account with Os),;W0w4  
jrJR1npB  
IY(h ~O  
d{+(Lpj^  
清算to settle an account||to liquidate an account||to square an account R zR?&J  
^%bBW6eZ  
0Vv9BL{  
~2}Pl)  
审查帐目||监查帐目to audit an account  <dR,'
 
</oY4$l'  
'8`T|2  
,cHU)j  
检查帐目to examine an account _j#SpL'P  
$N+6h#  
w8M2N
]&:  
8:;#,Urr  
转入A的帐户to charge the amount to As account mMw;0/n  
TYS\95<  
Rq)BssdF  
*_hLD5K!  
以计帐方式付款to pay on account h* .w"JO  
- V)  R<  
M]_E   
?T*";_o,B  
代理某人||为某人on ones account||on account of one #!#z5DJu  
Q|hm1q  
zhEo(kU!  
-zfoRU v  
为自己计算||独立帐目on ones own account hb^!LtF#Y  
sOC&Q&eg  
U{1z;lJ  
Df=q-iq<{/  
由某人收益并负风险on ones account and risk||for ones account and risk aiftlY  
/A(NuB<Pq  
u}jrfKdE  
)s")y  
由某人负担for ones account||for account of one 6
DP[g8  
c?6d2jH.  
Z!\@%`0$  
: }?{@#Z  
按某人指示||列入某人帐户by order and for account of one %xg"Q
|  
}=@zj6AC  
T%I&txl  
4,}GyVJFb`  
列入5月份帐目for May account x PQL?.   
xb^Mo.\[  
1bRL"{m^)-  
H?:Jq\Ba0  
编入某中帐项下to pass to the account of||to place to the account of f'{>A Ki=C  
kV)'a  
'DAltr<  
+WF.wP?y  
寄出清算书to send in an account||to send in render an account Pz473d  
0n5UKtB  
-V=arm\#z  
vjTwv+B"  
支票薄cheque book a!t V6H  
 KOSyh<&  
\Hum}0[  
/yYlu  
支票陈票人cheque drawer @d)a~[pm  
k>{-[X,/OV  
<o@)SD~K  
D@hmO]5c  
持票人cheque holder QkX@QQT?  
%0v*n8  
ryEvmWYu  
1g i}H)  
不记名支票cheque to bearer||bearer cheque ,OB&nN t>  
(3fPt;U  
jOl1_  
;D&wh  
记名支票||认人支票cheque to order T46{*(  
SJ(9rhB5*.  
+"=~o5k3Q  
{Gkn_h-^  
到期支票antedated cheque Ihef$,  
Mf7E72{D  
}#YQg0(  
r,nn~  
未到期支票postdated cheque [+DNM 2A  
Wf1-"Q  
4~WlP,,M  
):E'`ZP!F  
保付支票certified cheque @7| )RSBQz  
YHh u^}|jQ  
KgU[  
}rxFS <j  
未获兑现支票，退票returned cheque ?M<|r11}  
j&}B<f _6J  
+ -k`x0v  
Kz^hQd  
横线支票crossed cheque K!b>TICa:  
MZ
i8Fo'  
p,^>*/O>  
zf")|9j  
普通横线general crossing +}]wLM}\UF  
d.1Q~&`  
_^3@PM>  
~p!QSRu~,b  
特别横线special crossing XAlD  ww  
-(ER4#  
)XZ,bz*jn  
Ug`
  
空白支票blank cheque | &\^n2`>  
&`5 :GLV  
L`bo#,eg6  
w`38DF@K  
失效支票，过期支票stale cheque U#l.E1Z  
'Sk6U]E~  
y7 <(,uT  
w5=EtKTi  
普通支票open cheque {Bv`i8e  
n]Ebwznt-  
6P6Jx;  
$q=
hcu  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M%77u=m  
n7'<3t  
-y<rM0"NE  
P:vX }V |[  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .;}pU!S~R  
^W{eO@  
}8X:?S %  
LDSbd,GF  
支票换现金||兑现to cash a cheque s UvKA0  
_2xuzmz0  

T)*l' g'  
m.
/*LXU  
清理票款to clear a cheque gB'`I(q5.  
A` oa|k!U  
ug>]U ~0  
| eK,Td%  
保证兑现to certify a cheque Oym]&SrbS  
zh?xIpY  
H==X0  
g!z8oPT  
填写支票数额to fill up a cheque mRNHq3  
[) B@  
UeC 81*XZ  
6YB-}>?  
支票上划线to cross a cheque 4_Tb)?L+:  
4t"*)xy  
LH1BZ(5g  
3" 8t)s  
开发支票to make out a cheque ,(zcl$A[  
/<Gyg7o0  
6B4hSqjh  
DWHOSXA4  
签发支票，开立支票to draw a cheque||to issue a cheque &4a
~6  
qLU15cOM  
i@sCMCu6  
|v,}%UN2  
透支支票to overdraw a cheque vWZ>Hf]`L  
Sf# \6X<B  
|Sy}d[VKsZ  
\r)_-  
背书支票to endorse a cheque w/)e2CH  
jTGS6{E  
&^"s=g.  
\f~u85  
请付票款||清付票款to pay a cheque||to honour a cheque .CB"@.7  
~M|NzK_9  
AqTR.}H  
<[*h_gE5  
支票退票to dishonour a cheque iGpK\oH  
y?rK5Yos  
`Nxo0Q  
exGhkt~  
拒付支票to refuse a cheque je$R\7B<  
Lcm ~QF7cd  
x|P<F2L  
!c3Qcva  
拒付支票to stop payment of a cheque LL6ON }
 
bs4fy b  
A@fshWrl%  
aH~x7N6!  
提示要求付款to present for payment 5G dY7t_1  

wt3Z?Pb  
Vf#oKPP1  
1VP
fa  
见票即付持票人payable to bearer ?kG#qt]Q5  
mUe@Dud  
{g23[$X]N  
;RTrRh0v  
支付指定人payable to order !rN#PF>  
_AsHw  
, . NG.Q4f  
gXJ19zB+  
已过期||无效out of date||stale >"m@qkh  
rA>A=,  
-O5(%  
?3KR(6D  
请给出票人R/D||refer to drawer %<bG%V(  
8/kx3  
R-0_226  
~ L i%  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6O[wVaC1u  
~L Bq5a  
f"OA Zji  
b*F :l#  
文字与数字不一致words and figures differ &d &oP  
N";dG 3  
^ ~*[~  
_g/TH-;^  
支票 wb}N-8x  
u"
NIG  
时间已过account closed Z1MJ!{@6  
V+@%(x@D_  
k(vEp]  
p.W*j^';Q  
更改处应加盖印章alterations require initials 3R$CxRc:  
DRFuvU+e  
7.Kjg_N#Tr  
U
{:(j5m  
J=Y( *D7Q  
8bKWIN g_n  
时间已过effects not cleared r>:7${pF  
u^4"96aXJ  
O+UV\  
,VcDvZ7  
停止付款payment stopped $'mB8 S  
.]sIoB-54  
?H86Wbz  
$y]||tX  
支票毁损cheque mutilated "8iyMP%8  
^Hhw(@`qf  
)DZ-vnZ#t0  
&4Iqm(  
汇款||寄钱to remit||to send money SpTORR8  
5}l#zj  
"!_ 4%z-  
6/WK((Fd  
寄票供取款||支票支付to send a cheque for payment RNrYT|  
E(4lu%  
{ALBmSapK"  
QGCdeE$K  
寄款人a remitter .0*CT:1=0  
:`"T Eif  
n4_:#L?  
LK-6z w5=(  
收款人a remittee *e"GQd?  
o:Os_NaD  
cPBy(5^  
Wj{Rp{}3  
国外汇票foreign Bill j?KB8oY`TP  
{ `|YX_HS  
)D-.7m.v]  
LU IT=+  
国内汇票inland Bill m+8b2H:V  
:iOHc-x
 
sq(063l  
dK(%u9v  
跟单汇票documentary bill `6/Y
f@b  
@p` CAB  
OFL+Q~~C  
Jc#)T;#6  
空头汇票accommodation bill D>#v 6XI  
po
$ynp756  
@  un
 
]Q_G /e  
原始汇票original bill |ukdn2Q  
jl0Eg  
WyJfF=<  
xW;[}t-QS  
改写||换新票据renewed bill ^?.:}  
3%4Mq6Q`  
x^#{2}4u  
'e)ze^Jq  
即期汇票sight bill||bill on demand "91Atb;hJ  
Ac(irPrD  
gsq[ 9  
}/}`onRZ  
…days after date||…days after date…日后付款 w7?9e#>Z  
T2PFE4+Dp  
e4H0<h }{  
JOne&{h]J"  
…months after date||…months after date…月后付款 #V,~d&_k  
nu%Nt"~[%  
AdS
_-Cm  
xr3PO?:  
见票后…日付款…days after sight||…days sight #cF8)GC  
H_f2:
Za  
:yFCp@&  
wQS w&G  
见票后…月付款…months after sight||…months sight jL).B&  
Y},GZ^zqy  
@' :
um  
mb`}sTU).  
同组票据set of bills 5@rqU(]<   
SK}g(X7IWH  
R .'Gg  
G6F['g);  
单张汇票sola of exchange||sole of exchange 1xV1#'@[Jd  
R/xCS.yl}  
]Tw6Fg1o>  
N$\5%  
远期汇票usance bill||bill at usance ]BD5+>;  
r9'H7J  
@!NHeH=pR  
fTtSx_}3H  
长期汇票long bill 'n.9qxY;  
A8/4:>Is  
OiEaVPSI;  
0(f;am0y  
短期汇票short bill oOSyOD  
(lsod#wEMg  
3evfX[V#  
:>ST)Y@]w  
逾期汇票overdue bill J|8YB3K,  
>ZsK5v  
'=Y~Ir+  
"$;
:dfrU  
宽限日期days of grace TmAb! Y|F  
V)jhyCL  
-^Va]Lk  
!@1!ld  
电汇telegraphic transfer （T.T） Yaepy 3F  
1vudT&  
Q</HFpE  
G"sc;nT  
邮汇postal order||postal note （Am.）||post office order||money order HD|)D5wH|  
p5t#d)  
%b4(wn?n:B  
r_
RTtS#  
本票promissory note （P/N） b#j5fEY  
%d\+(:uu/  
$oj<yH<i  
o[6"XJ  
押汇负责书||押汇保证书letter of hypothecation y~1php>2f1  
dj**,*s  
u#|Jl|aT  
y^BM*C I  
副保||抵押品||付属担保物collateral security 8?pZZtad  
t4f\0`jN  
YWF<2l.  
rWmi 'niu  
担保书trust receipt||letter of indemnity Hf|: A(vCx  
>9|+F[Fc  
3_/d=ZI\  
UbH=W(%  
承兑||认付acceptance <2A'   
J/2pS  
f#b[KB^Z,2  
IvH+94[)  
单张承兑general acceptance t4uxon
 

SJ@_eir\o  
/omVMu  
DO{4n1-U  
有条件承兑qualified acceptance "ET"dMxU  
Us.jyg7_c  
^Tmmx_Xw  
.p_$]  
附条件认付conditional acceptance U++UG5c  
,r4af<  
b=EZtk6>  
3|3lUU\I  
部分认付partial acceptance   JwcP[w2