[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。   Ndb_|  
会计报表statement of account ;0R|#9oX_  
BbCt_z'  
:Ng4? +@r  
ry99R|/d1  
往来帐目account current 6LVJ*sjSy  
#HgXTC  
[xaglZ9HNo  
u
+U '|6)E  
现在往来帐||存款额current accout ,2*^G;J1  
%Fb 4   
:)cn&'l(S  
G{4~{{tI  
销货帐account sales d5b \kRr  
^;KL`  
ch^tq",1>  
pON
BF3H8  
共同计算帐项joint account tks3xS  
]GSs{'UhB  
s:4<wmu4=  
vai.w-}Z  
未决帐项outstanding account ZO^Y9\L  
uU7s4oJ|  
k!%[W,*  
^CZ)!3qd1  
贷方帐项credit account||creditor account e~wuoE:M3  
81(.{Y839_  
9PpPAF  
d8Keyi8[  
借方帐项debit account||debtor account @D
<KG  
Sk'S`vH  
<Z8I#IPl  
m/2LwN  
应付帐||应付未付帐account payable Hg~O0p}[  
|VY+!  
319 &:  
K1vm [Ne  
应收帐||应收未收帐account receivable 09_L^
'`  
1|+Zmo"  
Ym)8L.  
w]BZgF.  
新交易||新帐new account 'dnTu@mUT  
%B;e7 UJ  
>o#5tNm  
g?(h{r`  
未决帐||老帐old account xB%Felz  
~6:<OdQ  
#i#4h<R  
,mu=#}a@}  
现金帐cash account {5ujKQOcR  
|_=o0 lf  
B
t8  
-Qt>yzD3  
流水帐running account "R"7'sJMI  
q#8$@*I  
(c{<JYEC  
m{U+aqAQK  
暂记帐||未定帐suspense account ^'UJ&UfX  

UuNcBzB2d  
Sdc yL%6!  
i[gq8%  
过期帐||延滞帐overdue account||pastdue account n1X.]|6'  
s'&/8RR  
qqm7p ,j  
M]S&vE{D  
杂项帐户sundry account lP4A?J+Q  
8x`?Yc  
R'#[
}s  
l7{Xy_66  
详细帐单||明细表detail account +/g/+B
_b  
s|Hrb_[;l  
+1K9 R\  
Ab]`*h\U  
呆帐bad account 1 ^bI9 /  
(6xrs_ea  
U!GG8;4  
jIZ
pv|t)  
会计项目title of account g3p*OYf  
<i~MBy. (  
6LGy0dWpG  
Kr$ w"]  
会计薄||帐薄account-book ``~7z;E%@  
E~=`Ac,G2  
xMk0Xf'_  
`|p3@e  
营业报告书||损益计算表account of budiness||business report yu3T
5@Ww  
bt=%DMTn  
QEl:>HG  
dS7?[[pg9  
借贷细帐||交验帐account rendered xt! DS0|*Y  
*vx!twu1o  
r!qr'Ht<  
mL!)(B b  
明细帐account stated !N6/l5kn  
J|DID+M  
-}liG  
l;4},N  
与…银行开立一户头to open an account with u$7od$&S  
a$f$C
jQ  
vT*z3  
8pc=Oor2Tv  
与…银行建立交易to keep account with 6}aIb.j  
.xRJ )9q  
-Y#YwBy;M  
"3kIQsD|j  
继续记帐to keep account YT)jBS~&  
7$ vs X  
5ua`5Hb;  
NaeG2>1  
与…有交易to have an account with 7*bUy)UZ  
?Y:>Ouv*z'  
S4/CL4=  
oy I8}s:  
作成会计帐||有往来帐项to make out an account with y.$/niQ%  
BDW%cs  
}O_kbPNw  
!d@qT
.  
清算||清理债务to make up an account OH2Xxr[bQ  
0w'%10"&U+  
Zt3"4d4  
#0K122oY  
清洁帐目||与…停止交易to close ones account with !Cq2<[K#  
\>Y2I 4x<  
i%jti6z$Hr  
+!dW Q=W  
结帐to close an account >w,o|  
)<_e{_h  

DnbT<oEL  
FerQA9K)x  
清理未付款to ask an account||to demand an account ~j%g?;#*  
RR,gC"cTi  
#r \,oXTm  
Ns?8N":  
结清差额to balance the account with ,{"%-U#z  
*VJT]^_  
C&Nga `J  
^gP pmb<x  
清算to settle an account||to liquidate an account||to square an account gi26Dtk(h  
8y9oj9 ;E]  
qmNgEz%  
84xA/BRW  
审查帐目||监查帐目to audit an account u9-:/<R#}y  
)tB:g.2k  
Q\WH2CK  
nE$8-*BZ_  
检查帐目to examine an account ^FaBaDcnl  
drr W?U  
ZCdlTdY   

TvV_Tz4e  
转入A的帐户to charge the amount to As account mB.yb
rig  
mmE!!J`B  
8ZmU
(m  
du,mbTQib  
以计帐方式付款to pay on account nnP]x [  
a?_
!  
_g
AU`aO^  
in>Os@e#  
代理某人||为某人on ones account||on account of one r]GG9si  
rA<>k/a  
'@~\(SH  

;,d^=:S6@  
为自己计算||独立帐目on ones own account t0^chlJP$  
Ancka  
\6]Uj+  
o75Hi t  
由某人收益并负风险on ones account and risk||for ones account and risk 7w}PYp1Z'~  
qfRsp rRI"  
tw<mZd2H  
eouxNw}F1  
由某人负担for ones account||for account of one 9j[lr${A  
28/At
 
F 7v 1rf]  
R^[b I;  
按某人指示||列入某人帐户by order and for account of one /UwB6s(  
l1<]pdLTR  
uT")j,tz  
;nzzt~aCC  
列入5月份帐目for May account UbWeE,T~S  
6p=OM=R  
1rnbUE  
`5J` <BPs  
编入某中帐项下to pass to the account of||to place to the account of u 2)#Ml  
mA{G: d  
P4h^_*d  
4&)4hF  
寄出清算书to send in an account||to send in render an account |.asg  
w+^z{3>  
hxt,%al  
nnw5 !q_  
支票薄cheque book **RW 9F
U  
F.N4Q'2Z  
@<n8?"{5S  
qD#E, "%  
支票陈票人cheque drawer {pzu1*  
e!eUgD  
~~8?|@V  
HU~,_m  
持票人cheque holder \J)ffEK
Ip  
t<UtSkE1  
ZUkrJ'  
[ X7LV  
不记名支票cheque to bearer||bearer cheque do-mkvk  
l(o;O.dLt  
{[ E7Cf
  
.aA8'/  
记名支票||认人支票cheque to order Zze(Ik  
! F^j\  
-GqMis}c  
Q&JnF`*  
到期支票antedated cheque 834E ]2  
nQ\)~MKd  
r.JY88"  
r[u@[  
未到期支票postdated cheque t;^NgkP{$  
2r0u[  
Y{Yp N  
RyAss0Sm^  
保付支票certified cheque ZysZS%  
W7sx/O9  
*E"OQsIl  
31FQ=(K  
未获兑现支票，退票returned cheque Pc{0Js5VzE  
A_:YpQ07@  
Z
RD@8'1p  
"Z\^dR  
横线支票crossed cheque +WxZB  
lZ\8$,B)  
ox}LC,!  
c)7i%RF'  
普通横线general crossing hwon^?  
2O*(F>>dT  
{I]X-+D|_  
vvsQf
%  
特别横线special crossing UNc[h&@_  
Dej2-Y  
uyp| Xh,  
Em(&cra  
空白支票blank cheque xM#+jI  
Lwy9QZL  
*8a8Ng  
nc0!ag  
失效支票，过期支票stale cheque DGQGV[9%4C  
 ]V`L\  
LKEf#mp  
fD1a)Az  
普通支票open cheque 3T<aGW1  
l9zkx'xt.-  
Ki8]+W37  
}uCC~ <^  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9"jhS0M  
*k(|r>  
M?3Nh;  
nWyn}+C-  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1Re5)Y:i  
)J['0DUrZK  
YpGG^;M$  
&'0|U{|  
支票换现金||兑现to cash a cheque 6dzY9  
=Eh~ wm  
tlz+!>  
w7;,+Jq  
清理票款to clear a cheque #
cZ<[K q6  
+ROwk  
p
c=f,  
|#)S`Ua1  
保证兑现to certify a cheque >@mvb@4*  
-q8R'?z[  
q#mw#Uw-  
&F!Ct(c99  
填写支票数额to fill up a cheque -/7[\S  
L
PDx3MS  
zj+.MG04  
m7F"kD  
支票上划线to cross a cheque d7*fP S  
=MsQ=:ZV  
y9#r SA*  
v'vYNh  
开发支票to make out a cheque BwpSw\\?@  
cGE,3dsF[  
{Y(#<UDM  
Z<Pf[C  
签发支票，开立支票to draw a cheque||to issue a cheque f\{ynC2m  
X}W4dpU,  
@C?.)#  
dpTeF`N  
透支支票to overdraw a cheque t.ci!#/d  
Hk
v4^|  
/3!c ;(  
V*C%r:5 ,v  
背书支票to endorse a cheque lDV}vuM<4  
>,&@j,?']  
RdirEH*H  
;Sqn w  
请付票款||清付票款to pay a cheque||to honour a cheque jnu!a.H  
(:spA5  
EJz?GM  
z :q9~  
支票退票to dishonour a cheque b":3J)Y6.  
^tFbg+.  
p
/x]  
RXbhuI  
拒付支票to refuse a cheque 7SyysH<H  
gpe/dfyJ9  
{wNNp't7  
"3r7/>xy  
拒付支票to stop payment of a cheque h5do?b v!  
`/4R$E{  
B}&9+2M  
~@Wg3'&  
提示要求付款to present for payment O2n[`9*  
~:l
dGfb|  
e0nr dM[i  
]DO~7p[  
见票即付持票人payable to bearer 1>pFUf|cV  
_>LI[yf{  
{+SshT>J  
'PBuf:9lN  
支付指定人payable to order x&N!SU6  
!=f$ [1  
DJ
:N  
c2,;t)%@E  
已过期||无效out of date||stale K*]^0  
&{5v[:$  
8do7`mN  
Ol@ssm  
请给出票人R/D||refer to drawer }nO[;2Na  
4uV,$/  
E;>BcP
t5  
l?rT_uO4  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2`ED?F68gH  
GcpAj9  
"8%z,lHw  
9wB}EDZ  
文字与数字不一致words and figures differ S Y7'S#  
?L'4*S]  
uh8+Y%V p  
.R<Ke\y /  
支票 r@.3.Q  
~ZN]2}  
时间已过account closed @S>$y5if  
:-.K.Ch|:  
9_07?`Jr  
s.8]qQRr  
更改处应加盖印章alterations require initials |rhCQ"H  
$zR[2{bg  
t]QGyW A]  
K5ywO8_6`  
j&qJK,~  

Vjc*D]  
时间已过effects not cleared D{J+}*y  
u]Eyb),Gy  
\`MX\OR  
=D"H0w <zw  
停止付款payment stopped i,h)   
}z/Y Hv%  
^UJ#YRzi  
JBCJVWUt  
支票毁损cheque mutilated "\:ZH[j  

<"8<<   
5YQq*$|'+  
*a2
y  
汇款||寄钱to remit||to send money '~Z#h  P  
MUs~ZF  
DKzP)!B "  
a BHV  
寄票供取款||支票支付to send a cheque for payment Z\)emps  
] SErM#$*  
|iJ+e -_R  
-H;%1y$A-  
寄款人a remitter _1? PN8  
t\p_QWnF  
jgb>:]:  
?_NhR  
收款人a remittee OFtAT@=O  
#CM^f^*  
-bq\2Yc$]  
o #IQz_  
国外汇票foreign Bill lk5}bnd5  
0 k];%HV|  
I2b\[d  
zg3q\~  
国内汇票inland Bill >H,t^i}@  
'yWv @)  
tvC7LLNP<  
rdL>yT/A  
跟单汇票documentary bill cE*Gd^  
?2g\y@  
8")1,   
Xu1tN9:oE  
空头汇票accommodation bill ^H,oI*  
`GG PkTN  
 igV4nL  
0CYm%p8!  
原始汇票original bill E+ 65  
8-HMKD#V  
XOM@Pi#z  
xY/ S;dE  
改写||换新票据renewed bill CVi3nS5Yl  
U[S#axak  
O1nfz>L`  
^[d|^fRH Q  
即期汇票sight bill||bill on demand C?FUc cI  
  0%  
|<@X* #X5  
vM}oxhQ$n  
…days after date||…days after date…日后付款 Dl3Df u8  
>Fzu]G4]  
j
HOE%  
07T"alXf:A  
…months after date||…months after date…月后付款 hr8v O"tZN  
Jmln*,Ol7  
F1@gYNbI,  
m|O7@N  
见票后…日付款…days after sight||…days sight 3 *o l  
O;qerE?i`  
H1,;Xrm  
:VPZGzK4  
见票后…月付款…months after sight||…months sight Os?`!1-  
-Kj^ l3w  
( _ZOUMe  
g`jO  
同组票据set of bills RNyw`>  
e+z_Rj%Y;I  
F3\'WQh  
xj/ +Z!,9  
单张汇票sola of exchange||sole of exchange 0 R,?$qM\  
k,xY\r$  
+jFcq:`#UG  
9HlRf6S  
远期汇票usance bill||bill at usance Fz_SID  
\e5bxc  
i#t)tM
"  
(Ck|RojC  
长期汇票long bill ?qviJDD|f  
@)>9l&  
lPh>8:qFM  
i6)$pARp  
短期汇票short bill R=IZFwr  
*dn~-W.  
:XK.A   
We#u-#k_O  
逾期汇票overdue bill ,C88%k  
\v7M`! &  
R 2uo ZA,  
'aQ"&GX@  
宽限日期days of grace KZ/U2.{O<  
vMsb@@O\\  
/jQW4eW0  
MfhJ
b_q`  
电汇telegraphic transfer （T.T） /O1r=lv3Z  
m}] bP  
uI7 d?s  
XV+s 5C  
邮汇postal order||postal note （Am.）||post office order||money order ~3Y)o|D3  
nz:I\yA  
;E/:_DWPD  
/sf:.TpVh  
本票promissory note （P/N） ~^QL"p:5|  
f%0^89)  
AvdxDN  
d]0.6T1[K  
押汇负责书||押汇保证书letter of hypothecation R9o3T)9V  
O1pBr=+j+{  
pOlo_na}[  
 $9dm2#0d  
副保||抵押品||付属担保物collateral security N\?%944R  
XJ~_FiB  
3A%/H`  
>s}bq#x  
担保书trust receipt||letter of indemnity V3fd]rIP  
[#>ji+%=  
iha{(-  
{dV#"+  
承兑||认付acceptance RKsr}-18  
4]jN@@  
Jw'%[(q Q  
$}0q=Lg%wv  
单张承兑general acceptance oR>o/$z$)g  
O^v^GG=e;C  
ooY2"\o  
K^bzZa+a  
有条件承兑qualified acceptance 6/@"K HHVe  
Bi9 b"*LN  
Fx2z lM&  
hc}dS$=C  
附条件认付conditional acceptance 6k"'3AKaR  
%pmowo~{  
Qhb].V{utV  
/Fej)WQp  
部分认付partial acceptance   /NCEZ@2BN,