[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。   |8_JY2 R  
会计报表statement of account k?nQ?B W  
<c[U#KrvJ  
j'%4{n  
C=Fzu&N}  
往来帐目account current )-rW&"{U  
{X]R-1>  
!{,F~i9  
;Z[]{SQ  
现在往来帐||存款额current accout +H/jK@  
G%p~m%zIK  

:S@1  
}n,Z l>T9  
销货帐account sales bte~c  
XhzGLYb~I`  
6Sj6i^"  
]-o"}"3Ef  
共同计算帐项joint account t,)N('m}=  
0X2@CPIFf  
2g{)AtK$#  
W" "*ASi  
未决帐项outstanding account gxPx&Z6jF  
X8eJ4%  
wle@vCmr  
!M<{E*  
贷方帐项credit account||creditor account BDY}*cX  
6~:Sgt nU  
bSwW
szd~  
$$Vt7"F  
借方帐项debit account||debtor account {@}?k s5  
TZir>5  
/76 1o\Q  
a\uie$"cr]  
应付帐||应付未付帐account payable <|O^>s;  
8qi
+IGRg  
kyh_9K1  
y@bcYOh3  
应收帐||应收未收帐account receivable `7aDEzmJ  
0XwHP{XaO  
8?t"C_>*e  
l or8@Qz  
新交易||新帐new account jkAAqRR  
=!Vf  
nm$Dd~mxW1  
R)?{
]]v  
未决帐||老帐old account ^_I} x)i*@  
~sQjl]  
Uv_N x10  
LgmvKW|  
现金帐cash account |4)  
){s*n=KIO  
Y/TlE?  
5 lKJll^2:  
流水帐running account $ZPX]2D4B#  
5/[H+O1;  
7x]4`#u  
V=I"-k}RL  
暂记帐||未定帐suspense account gIWrlIV{9  
bo"%0?3n  
3T\l]? z  
wmNHT _  
过期帐||延滞帐overdue account||pastdue account X#xFFDzN  
\2[<XG(^  
ymY1o$qWB}  
D8{D[fJ;  
杂项帐户sundry account Eu}b8c  
A% Q !^d  
9DQ)cy  
foF19_2 ,  
详细帐单||明细表detail account S-+"@>{HJ  
}F6<w{|  
os3 8u!3-  
dCYCHHHF  
呆帐bad account 0oA{Jix  
RhI;;
Y#@  
7T``-:`[  
aeyNdMk-  
会计项目title of account #H [Bb2(j  
t2
2;87&|  
tary6K9K+  
3gWvmep1  
会计薄||帐薄account-book QB!~Wh  
Mk<Vydds  

HysS_/t~  
->z54 T  
营业报告书||损益计算表account of budiness||business report gie
N9S  
!"Yj|Nu6  
{yAL+}  
<^.=>Q0S\  
借贷细帐||交验帐account rendered k;PA
h>8  
E"iUq  
n>3U_yt6b  
5FVndMM#y  
明细帐account stated hD,:w%M  
0Q,g7K<d  
"eWk#/  
.9*wY0:  
与…银行开立一户头to open an account with 0l*]L`]L#  
FLal}80.o:  
.JX EK  
A,-6|&F  
与…银行建立交易to keep account with 2I3h MD0  
W /z7"#  
d4:
`@*
 
8*SDiZ  
继续记帐to keep account v`J*ixZ7t  
e:E0"<  
(YBMsh  
5IOFSy`  
与…有交易to have an account with  ~I/@i  
:a8 YV!X  
(z7vl~D  
Tm^89I]L  
作成会计帐||有往来帐项to make out an account with cEW0;\
$  
mC&=X6 Q]  
dG QG!l+>  
Wc3kO'J  
清算||清理债务to make up an account I&?Qq k  
84HUBud76Y  
"q}FPJ^l_N  
]$afC!Z  
清洁帐目||与…停止交易to close ones account with WH ?}~u9  
I jr\5FA[p  
h'J|K^na  
O1%pxX'`S  
结帐to close an account a8u9aEB  
Rtb :nJ8  
OJT1d-5p  
7*j ( *  
清理未付款to ask an account||to demand an account rn DCqv!'P  
{l_{T4xToB  
~DO4,  
Z UKf`m[  
结清差额to balance the account with ~pa!w?/bQ  
}nt* [:%  
d@w~[b  
(>J4^``x=  
清算to settle an account||to liquidate an account||to square an account AE: Z+rM*  
0!
[ +Q4"  
$'W}aER  
a`Gx=8  
审查帐目||监查帐目to audit an account h%WE=\,Qp  
xw{-9k-~  
]# t6Jwk  
|+ N5z  
检查帐目to examine an account Iff9'TE  
%B.D^]S1:  
FZreP.2)!  
R1&un m0  
转入A的帐户to charge the amount to As account =to=8H-  
"5cM54Z0  
Uax+dl  
'=][ J_
 
以计帐方式付款to pay on account [c_|ob]  
y@CHR  
1[_mEtM:]B  
<2C7<7{7  
代理某人||为某人on ones account||on account of one IwGqf.!.>  
s {^yj  
+ cb6??H  
zy*/T>{#  
为自己计算||独立帐目on ones own account hdTzCfeZ5@  
t|t#vcB  
aq7~QX_0G  
T843":  
由某人收益并负风险on ones account and risk||for ones account and risk ^ 9!
!;)  
04r$>#E  
VDTcR  

lRh9j l  
由某人负担for ones account||for account of one d1[ZHio2c?  
8Sz})U Z  
54zl nM$  
2Sm}On  
按某人指示||列入某人帐户by order and for account of one o\vBOp?hj  
:qC'$dO!
 
0!v->Dk  
@ cU&n6C@  
列入5月份帐目for May account mN8pg4  
h gJ[LU|>  
f6$b s+oP  
HR}bbsqxVf  
编入某中帐项下to pass to the account of||to place to the account of Ty
88}V  
D7_*k%;@  
{v3P9s(  
$XoQ]}"O  
寄出清算书to send in an account||to send in render an account GfC5z n>  
vloF::1  
2w F8 P)  
A$6$,h  
支票薄cheque book ||yzt!n  
+SJd@y@fR  
N Hlk|Y#6b  
e}1uz3Rh  
支票陈票人cheque drawer YuB+k^  
W`^@)|9^)  
;;&}5jc
V  
<$JaWL  
持票人cheque holder EqI(|bFwy  
y(K" -?  
(h:Rh  
nB .
G  
不记名支票cheque to bearer||bearer cheque p,"g+ MwP  
4j)tfhwd8  
qe5feky  
47J5oPT2'  
记名支票||认人支票cheque to order 7`u$  
B7imV@<  
bJs9X/E  
&r:7g%{n  
到期支票antedated cheque zXRlo]  
rx}r~0i  
!>:?rSg*  
5ZBKRu  
未到期支票postdated cheque 2WG>, 4W2  
XVU2T5s}  
~g.$|^,.O/  
B5$kHM%p  
保付支票certified cheque TsTPj8GAl[  
bV"G~3COy  
S{3 nM<  
J`2"KzR0w"  
未获兑现支票，退票returned cheque
0]4(:(B  
0V?F'<qy  
{5  sO  
iQ"XLrpl  
横线支票crossed cheque @e{^`\l=<  
*z7dl5xJ  
jmeRrnC}  
[+P#
tIL  
普通横线general crossing tor!Dl@Mo  
x#:| }pR  
"Iix )Ue  
b".L_Ma1*  
特别横线special crossing 4"Hye&O  
!kC* g  
4ni3kmvX  
]~3U  
空白支票blank cheque t]e;;q=L.  
[pM V?a[  
Gw1@KKg  
YX#-nyK  
失效支票，过期支票stale cheque D|.ic!w'  
9HX =T%  
(IPY
^>h  
y a_<^O 9  
普通支票open cheque GQ-Rtn4v  
L{c q, jk  
y\x+  
+}a ]GTBgA  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y3=_ec3w  
LlSZ r)X  
}RP@!=  
QeK*j/  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )Dz+X9;g+  
&@3H%DP}Ql  
CJ++?hB]X  
$r3i2N-I  
支票换现金||兑现to cash a cheque 
=xS+5(  
Rx+p
.  
_(KbiEB{  
~#
/hzS  
清理票款to clear a cheque ,tg0L$qC  
3Gip<\$v  
&/Q0  
o-Ga3i 8  
保证兑现to certify a cheque <=,6p>Eo[  
ny54XjtG,  
\oZ5JoO  
J.|+ID+  
填写支票数额to fill up a cheque B9J&=6`)  
T|6a("RL  
%?Ev|:i`@  
?pzaG{  
支票上划线to cross a cheque /QJ? bD#a  
n9xAPB }  
,zTy?OQ  
D~\$~&_]=  
开发支票to make out a cheque
y? co|  
zO MA  
1&U>,;]*
 
E)fglYWs2  
签发支票，开立支票to draw a cheque||to issue a cheque v 7x:dcV  
*~x/=.}  
g"> {9YE  
~Onoe $A[<  
透支支票to overdraw a cheque Y(cGk#0  
Kp,M"Y  
`9 b7>Nn<  
*v3]}g[<  
背书支票to endorse a cheque ]:~OG
@(  
_> *jH'  
b 'pOJ
S  
m RO~aD!N  
请付票款||清付票款to pay a cheque||to honour a cheque X7g1:L1Ys  
QhK#Y{xY  
ok4@N @  
ez6EjUk  
支票退票to dishonour a cheque G@Z?&"   
5>\/[I/!  
+@/"%9w
 
#gcF"L||  
拒付支票to refuse a cheque G-.^O,%  
]V#M%0:Q82  
:B:"NyPA  
8UVmv=T  
拒付支票to stop payment of a cheque bG(3^"dS  
6ZQwBS0
Y  
M%0C_=zg  
b^$|Nz;  
提示要求付款to present for payment !!? Mw  
" _ka<R..  
'4#}e[e  
e;[F\ov%  
见票即付持票人payable to bearer `u&Zrdr,  
i0$ kit  
f|tjsZxQ  
c. 2).Jt,  
支付指定人payable to order <>aw 1WM+  
fk x \=  
uPl\I6k  
 #c66)  
已过期||无效out of date||stale >b{q.  
BjzPz  
b8LLr;oQw  
vTx2E6  
请给出票人R/D||refer to drawer t
8+X%-r  
:FTMmW,>'  
A'&K/)Z  
Gnq?"</  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X'qU*Eo  
uD@#
 
SF<c0bR9  
[6XF=L,!  
文字与数字不一致words and figures differ ^kB8F"X  
F ;2w1S^  
L=sYLC6d  
z3;*Em8Ir  
支票 ,~]tg77  
 O2%?  
时间已过account closed +y3%3EKs1~  
d5gR"ja  
 vz7J-CH  
TmV,&[ 'mg  
更改处应加盖印章alterations require initials xM&Wgei]10  
T"DlT/\  
-K3^BZHI  
<,e+ kL {  
%*0^0wz  
h *u  
时间已过effects not cleared "$N+"3I  
m1Mt#@,$  
?1K#dC52#  
m4l& eEp  
停止付款payment stopped esMX-.8Cx  
.G#8a1#  
+2&@x=xy  
Lja>8m  
支票毁损cheque mutilated \}"$ ?d'f  
n4R(.N00  
UZJCvfi  
[VsKa\9u  
汇款||寄钱to remit||to send money sEGO2xeI  
G#u6Am)T  
H
V{wI1  
8)10o,#L  
寄票供取款||支票支付to send a cheque for payment r[b(I@T+  
:lPb.UCY  
}n3/vlW9  
#x 177I\  
寄款人a remitter M$>1 L  
6MT1$7|P&x  
rp!oO>F  
-v]Sr33L  
收款人a remittee )W;o<:x3  
z4jR[x,  
JSCZ{vJ$  
,>0*@2
 
国外汇票foreign Bill Vt".%d/`7  
lE&&_INHQ  
6sx'S?Qa*  
8{^WY7.'  
国内汇票inland Bill lTV'J?8!-a  
Pa V@aM~3  
C8 xZ;V]  
|ZRagn30  
跟单汇票documentary bill iV *q2<>  
QD:{U8YbF$  
LHkc7X$  
%'s>QF]'  
空头汇票accommodation bill d9;g]uj`  
"AnC?c9?-^  
VFURAYS  
V9{]O V%  
原始汇票original bill o7s
T=x9  
B"TAjB& *  
^h~x)@=  
~M7y*'oY  
改写||换新票据renewed bill XBb~\p 3y  
0 yuW*z  
OZ |IA:,}  
{MCi<7j<?  
即期汇票sight bill||bill on demand X.f>'0i  

5qZ1FE  
DRp~jW(\y  
LYz.Ci}  
…days after date||…days after date…日后付款 C/vIEYG4  
G IT>L  
T_@K&<  
]|zp0d=&o  
…months after date||…months after date…月后付款 V )x$|!(  
<SgM@0m  
t>urc  
$JJrSwR<h  
见票后…日付款…days after sight||…days sight mpuq 9)6  
>0
ph9$  
x7:s]<kE  
El[)? +;D  
见票后…月付款…months after sight||…months sight jV>ra
CK_  
uW@oyZ

Uj  
?'@8kpb  
ZniB]k1  
同组票据set of bills g
* e
  
rV R1wsaL  
kb{]>3 Y"  
j53*E )d  
单张汇票sola of exchange||sole of exchange /%} *Xh  
wsIW |@  
>L;eO'D  
]b7zJUz  
远期汇票usance bill||bill at usance Ma.`A  
T
Z(cu>  
![YX]+jqNp  
E:JJ3X|  
长期汇票long bill ypKUkH/  
Rs-]N1V  
-@yh>8v  
Pe3@d|-,MU  
短期汇票short bill EQb7-vhg  
#{?PbBE}  
rz wF~-m +  
V5sg#|
&  
逾期汇票overdue bill i'H/ZwU  
wRcAX%n&  
TcjEcMw,  
8/i!' 0r\  
宽限日期days of grace ~$:|VHl  
TUV&vz{  
Ox&P}P0f  
*1p|5!4c  
电汇telegraphic transfer （T.T） KIu i(n#/  
Cjqklb/  
xO^:_8=&:  
%{AO+u2i  
邮汇postal order||postal note （Am.）||post office order||money order !MYSfPdS  
y#Fv+`YDl  
v0
-cd  
Sp@^XmX(S  
本票promissory note （P/N） *c~T@m~DR  
;1`fC@rI  
{QcLu"?c  
D7lK3 0  
押汇负责书||押汇保证书letter of hypothecation WHsgjvh"  
Hyb3 ;yQ  
\>jLRb|7Ts  
=|M>
l  
副保||抵押品||付属担保物collateral security UR7g`/  
U1DXeh~V  
!V"<U2  
M9V q -U18  
担保书trust receipt||letter of indemnity U=DmsnD,  
pP*zq"o  
i5Zk_-\#H  
- yE/f2PgQ  
承兑||认付acceptance G;v8$)Zj  
%+8F'&X  
?oo e'V@  
mL{B!Q  
单张承兑general acceptance TD'L'm|2  
),UX4%K=  
PZE
0}>z  
p<TpK )  
有条件承兑qualified acceptance [s"O mA y4  
}4Tc  
NLUT#!Gr  
6|aKL[%6  
附条件认付conditional acceptance i`QKH  
MHh~vy'HB5  

jT8#C=a7  
4]h =yc R  
部分认付partial acceptance   #JgH}|&a$