[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。   6 Z/`p~e  
会计报表statement of account &
4'<{  
Ycm)PU["  
4DXbeQs:  
FoefBo?g65  
往来帐目account current bIKg>U'5d  
:fRXLe1=  
fSh5u/F!  
GnV0~?  
现在往来帐||存款额current accout p:,Y6[gMo  
@0`A!5h?u  
e_BG%+;G,  
$o"
nTl  
销货帐account sales ^}3^|
jF  
x"W~m.y$h  
]]xKc5CT  
8$Q`wRt(%  
共同计算帐项joint account HN47/]"*  
O--p)\  
61\u{@
o$  
1I Yip\:lS  
未决帐项outstanding account #GsOE#*>T  
l,wlxh$}(  
p<R:[rz  
Hg+<GML  
贷方帐项credit account||creditor account mDD.D3RS  
~KK9aV{  
V>$( N/1  
F [qXIL)  
借方帐项debit account||debtor account 5'lVh/  
S"A l[{  
iT@`dEZ.  
CjdM*#9lW  
应付帐||应付未付帐account payable tMr7 d  
Z\$HgG  
VJ*1g+c  
0SpB2>_  
应收帐||应收未收帐account receivable }A9#3Y|F  
jiI=tg;  
LS@TTiN   
*miG<  
新交易||新帐new account VA/2$5Wu  
O5dS$[`j\p  
[X(m[u'%  
+a#&W}K  
未决帐||老帐old account J?4{#p  
C|{Sj`,XG  
rOIb9:  
tzI|vVT,  
现金帐cash account N
#w5}It  
"tCI_ Zi;  
tZxx#v`  
5C w( 4.  
流水帐running account U}2@  
RK# 6JfC3X  
mY|c7}>V;  

a[{qb  
暂记帐||未定帐suspense account N,t9X7G&  
KbJ6U75|f  
7j& t{q5  
OM'iJB6=  
过期帐||延滞帐overdue account||pastdue account 
6:1`lsP  
ET*A0rt  
$`pf!b2Z  
?pL|eS7  
杂项帐户sundry account [o^$WL?c
 
.EYL  
9~p;iiKGG  
vE] ge  
详细帐单||明细表detail account ;H$Cq' I  
;R$G.5h  
" <bjS  
h 'ik3mLH  
呆帐bad account "2e3 <:$  
H4i}gdR  
=^"Sx??V  
f/\!=sa:  
会计项目title of account vgW(l2,@  
hvt]VC]]  
\Y


#  
"|\hTRQ  
会计薄||帐薄account-book lL}6IZ5sb  
_/[qBe  
s>9I#_4]  
:?f<t NU$  
营业报告书||损益计算表account of budiness||business report Rtf<UhUn  
2%/F`_XbP  
+\dVC,,=^g  
lp*5;Ls'q  
借贷细帐||交验帐account rendered Owp]>e  
DpHubqWz  
^Ks1[xc*`  
A-x^JC =  
明细帐account stated at>_EiS  
;QZG
<  
,7nu;fOT[  
>iyNZ]."\  
与…银行开立一户头to open an account with g}9,U&$]y  
~|u;z,\  
wXNng(M7  
a$ W O}g?  
与…银行建立交易to keep account with o*T?f)_[p  
<?7 CwW  
PpRS4*nR  
x1=`Z@^  
继续记帐to keep account '[ c-$X2Ak  
2d[tcn$;h]  
~
XUUrg;  
EXdX%T\  
与…有交易to have an account with 9G6)ja?W  
jLFaf#G]  
VnuG^)S  
_0[z xOI  
作成会计帐||有往来帐项to make out an account with 1^IMoC7$#  
hu-]SGb6  
x]VycS  
MpKXC  
清算||清理债务to make up an account F%L"Q>aHW  
O!PGZuF  
;apLMMsWC  
s.(.OXD&  
清洁帐目||与…停止交易to close ones account with f}dlQkZ(  

[w](x  
H Qj,0#J)  
/}u:N:HA%  
结帐to close an account \] Y<d  
II^Rp],>  
uNewWtUb(  
4#t'1tzu#  
清理未付款to ask an account||to demand an account 
#h.N#{9  
`&I6=,YLp  
2NFk#_9e~  
b$w66q8  
结清差额to balance the account with *b;)7lj0h  
E[hSL#0  
fe\'N4  
I N @ ~~  
清算to settle an account||to liquidate an account||to square an account \,v^v]|  
mAH7;u<  
[,&g46x22  
L^u|=9  
审查帐目||监查帐目to audit an account 4][VK/v+  
S|d /?}C|e  
A?tCa*b^  
0MT?}D&TL  
检查帐目to examine an account f$</BND  
2 SU'lh\E  
QVn2`hr  
2U%t  
转入A的帐户to charge the amount to As account pg!m
Oyn  
kW+>"3  
ym p*:
lH(  
FoIK, MdJ  
以计帐方式付款to pay on account `?:{aOI  
uP7|#>1%  
r:x
g#&"*  
gISA13  
代理某人||为某人on ones account||on account of one UB] tKn  
mj9|q8v{+  
4o''C |ND  
WKr4S<B8mr  
为自己计算||独立帐目on ones own account yR F+
 
XW'7  
qHrIs-NR  
5Bcmz'?!  
由某人收益并负风险on ones account and risk||for ones account and risk 9 U9ghWH8  
,:.8s>+ i  
4YOLy\"S  
7|Qb}[s  
由某人负担for ones account||for account of one ABE EJQ  
82
3y;  
Q0PqyobD  
Jx3a7CpX  
按某人指示||列入某人帐户by order and for account of one yl<=_Q  
YU87l  
aF=;v*  
WUDXx %  
列入5月份帐目for May account 5W{|?l{  
1^Q!EV  
TR?jT U  
J(~xU0gd'  
编入某中帐项下to pass to the account of||to place to the account of B^1jd!m  
hHt.No  
Rlr[uU_  
xAsy07J?  
寄出清算书to send in an account||to send in render an account $YBH;^#  
aBF<it>  
+'e3YF+'  
y9:o];/  
支票薄cheque book =c[mch%
E  
< Lrd(b;  
?!34qh  
UR`pZ.U ?  
支票陈票人cheque drawer oRn5blj  
5OFb9YX  
Z${@;lgP  
KbRKPA`  
持票人cheque holder ,"5p=JX`  
Z}O0DfT;  
Io;26F""  
Z=?qf$.}  
不记名支票cheque to bearer||bearer cheque !hPe*pPVV)  
j%0g*YI  
9e1KH'  
B415{  
记名支票||认人支票cheque to order ,wra f#UdP  
6? (8KsaN  
`^E( P1oJ3  
*Oe;JqQkK  
到期支票antedated cheque -E!V;Tgc%U  
#KSB%  
B
oa?Ghg  
r(=3yd/G$  
未到期支票postdated cheque I=`efc]T  
\-s'H:
 
X"G3lG  
LYiz:cQh  
保付支票certified cheque (au7wI{  
785Y*.p  
?9H.JR2s%  
vCNYqa)m:  
未获兑现支票，退票returned cheque QO~T
uC  
cXokq  
ph1veD<ZZ  
t\+vTvT)RE  
横线支票crossed cheque 0:Lm=9o  
\+w -{"u$  
CD0SXNi"zH  
I-q@@!=  
普通横线general crossing SY 2B\TV  
T+/Gz'  
v4<x 4  
C44Dz.rs  
特别横线special crossing Ih95&HsdC  
[!:.9  
f&>Q6 {*]  
= %7:[#n  
空白支票blank cheque 3'6
>zp  
',* 6vbII  
{4{ACp  
MgLz:2 :F  
失效支票，过期支票stale cheque 8YBsYKC  
\G*vY#]  
D &w m7,  
'm"H*f  
普通支票open cheque Pz+8u&~p  
G>{;@u  
#PmF@ CHR  
'bg%9}  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Hp":r%)  
!NYc!gYD  
S*CRVs  
aARm nV  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XH2g:$  
HWGlC <  
!/$BXUrd  
^fb4g+Au  
支票换现金||兑现to cash a cheque 4S.%y7d\  
rq6(^I  
(N43?i v(  
v *~ yN*  
清理票款to clear a cheque {N;XjV1x  
?P`]^#  
ZWVcCa3  
bd<zn*HZ*  
保证兑现to certify a cheque -]P W\}w1  
G0//P .#  
3!CI=(^IY  
D
x Vt  
填写支票数额to fill up a cheque 'F[QE9]*  
&ze'V , :  
fi#o>tVyJ  
poHDA=# 3  
支票上划线to cross a cheque /sdkQ{J!.  
F{f "x
M  
;nv4lxm  
$K8ZxH1z@  
开发支票to make out a cheque #ZGWU_l}  
;Fuxj
!gF  
sbNCviKP  
FAU^(]-5m  
签发支票，开立支票to draw a cheque||to issue a cheque Q:kpaMA1P  
'(u
[  
E9226  
mKnkHGM  
透支支票to overdraw a cheque D@4hQC\  
**0Y*Ax@  
#.tF&$ik  
FK={%  
背书支票to endorse a cheque [>?B`1;@  
FJ>| l#nO  
$ +[HJ{  
+\.gdL)  
请付票款||清付票款to pay a cheque||to honour a cheque w>VM--  
18c i-W#p  
R^_/iy  
/k}vm3  
支票退票to dishonour a cheque ~`mOs1d  
U#,2et6  
@ZK|k  
g4j?E{M?  
拒付支票to refuse a cheque d%4!d_I<  
,1F3";`n[  
)BS./zD*[<  
m[ txKj.=_  
拒付支票to stop payment of a cheque +l&ZN\@0 X  
o $p*C  
"o}3
i!2Qr  
(D{9~^EO>a  
提示要求付款to present for payment YJXh|
@LT  
V!3O 1  
kY4riZnm  
`;4zIBJ  
见票即付持票人payable to bearer  [Fr.ik  
a{69JY5  
CQzJ_aSJ(  

hMeE@Q0  
支付指定人payable to order =JNoC01D  
)UZ 's>O  
ShHm7+fV  
E@P8-x' i  
已过期||无效out of date||stale hq$:62NYg  
[ZOo%"M_Y  
FrB}2  
+:wOzTU N  
请给出票人R/D||refer to drawer j$A~3O<e"  
y$#mk3(e~t  
oC.:mI  
SG;]Vr  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (PE"_80Z  
,S}[48$  
p@NE^aMn  
0b~5i-zM/  
文字与数字不一致words and figures differ 8GV$L~i  
q 9yY%  
@B*?owba>  
!YsLx[+  
支票 b 9F=}.4  
P0DvZV8  
时间已过account closed kOx2P(UAEx  
k P>G4$e_v  
j!qO[CJJ  
FSIV\  u  
更改处应加盖印章alterations require initials RAR"9 N .  
S;MS,R  
-?&wD["y  
b,$H!V*  

O:q 0-  
uRh`qnL  
时间已过effects not cleared 8@|+-)t  
5L"{J5R}  
Bk?3lwCT  
a(
NN%'fDD  
停止付款payment stopped Pj8s;#~u  
[l:3F<M  
%f#3;tpC8  
e$45OL  
支票毁损cheque mutilated q4|TwRx
~  
8sx\b  
+D*b!5[  
q!$?G]-%  
汇款||寄钱to remit||to send money wtndXhVC4>  
LwZBM
#_g  
,Si\ky7L  
<}pqj3  
寄票供取款||支票支付to send a cheque for payment kb Fr  
w6'o<=  
z0t6}E<VIR  

LL7a20  
寄款人a remitter 'bN\bbR  
dMp7 ,{FhF  
u7UqN  
!O-q13\Y  
收款人a remittee A5Qzj]{ba  
&G@(f=  
:G?"BL5vP  
$Ud-aRlD  
国外汇票foreign Bill $h`?l$jC(@  
G9<pYt{:  
@`t)ly#N  
FZ6. <wN  
国内汇票inland Bill eOt T*  
K8$Hg:Ky-/  
xC9^x7%3O  
8*;G\$+  
跟单汇票documentary bill 6+_)(+c  
(9CB&LZ(+E  
!:,d^L!bh  
2^Tj7@  
空头汇票accommodation bill mR,p?[P  
 (d |  
Ua#*k TF  
9 %4Pt=v~d  
原始汇票original bill 9t(B{S  
Oj:O-PtN2  
6d&BN7B  
N{IY\/;\  
改写||换新票据renewed bill $NJ]2P9L  
Ash"D~  
/ZlW9|  
nchhNU  
即期汇票sight bill||bill on demand Z~F% K~(  
y%Ui)UMnw]  
NIrK+uC.d  
4f~CG r  
…days after date||…days after date…日后付款 6|r` k75.  
8XD9fB^  
DKqFe5rw  
W1f]A#t<  
…months after date||…months after date…月后付款 Unc;@=c  
o^wj_#ai$  
1b+B  
x2ln$dSy7  
见票后…日付款…days after sight||…days sight ',n;ag`c  
&STgj|t_  
u`$,S&Er  
0PE $n  
见票后…月付款…months after sight||…months sight 9Xmb_@7b}  
HdGAE1eU]}  
]^Z7w`=%5  
KYD,eVQ  
同组票据set of bills p+
@Wh3  
t(VG#}  
AGQCk*dm  
%}j.6'`{  
单张汇票sola of exchange||sole of exchange  %1<No/  
?q1&(g]qO  
HuBG?4Qd  
Na=9ju  
远期汇票usance bill||bill at usance PA5ET@mD  
B3@  
:T"!6;  
S;M'qw
N  
长期汇票long bill fu}NH\{  
C(b"0>  
Qzw~\KY:  
kEf}yTy  
短期汇票short bill X ~%I(?OX  
m>k j@^SQ  
IhwJYPL
F  
E D*=8s2  
逾期汇票overdue bill 8)ZWR3)+W  
,RKBGOz?f  
\v44Vmfz  
d*,% -Io  
宽限日期days of grace  g2L  
K20n355uE  
3hab51J  

gF^l`1f"  
电汇telegraphic transfer （T.T） =xQ7:TB  
KGxF3xS*7  
*#;8mM  
8[Cp  
邮汇postal order||postal note （Am.）||post office order||money order 9"52b9U  
SJoQaR,)>  
NoO>CjeFb  
^W9[PE#F  
本票promissory note （P/N） g
P/[=:  
q#LwM]<.@>  
O*d&H;;  
g_G?gO  
押汇负责书||押汇保证书letter of hypothecation v:B_%-GfOA  
G]E$U]=9r:  
.{`+bT^b<2  
v]F q}I"  
副保||抵押品||付属担保物collateral security .3?'+KZ,  
>F8&wh'BjY  
k(C?6Gfj  
7{RI`Er`  
担保书trust receipt||letter of indemnity zwR@^ 5^6  
+P/"bwv0  
<*0MD6$5  
`~UCWK  
承兑||认付acceptance I+D`\OSL  
DBAJkBs  
IJ!]1fXy+  
&JAQ:([:  
单张承兑general acceptance `]\4yTd  
QtJe){(z+  
uYIw ?fX
y  
0(|R NV_  
有条件承兑qualified acceptance pu=T pSZ  
1B'i7  
V[wEn9   
Z{+h~?63  
附条件认付conditional acceptance t!c8c^HR  
JmrQDO_(  
8xj4N%PA  
O}NR{B0B3&  
部分认付partial acceptance   aw/Y#