[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。   @oV9)  
会计报表statement of account C(#u[8  
a!"$~y$*  
@M_oH:GV  
0Tx{3#  
往来帐目account current LXC9I/j/  
e :%ieH
<  
D*gFV{Ws  
l0PZ`m+;j  
现在往来帐||存款额current accout iB%gPoDCL@  
S~;4*7+?:  
+#lM  
,^w?6?,&l}  
销货帐account sales $m].8?  
Py@wJEo  
GzI yP(U  
hRrn$BdLX  
共同计算帐项joint account iS WU'K  
w35J.zn  
xp}hev^@$  
qB0E _y)a  
未决帐项outstanding account \eT5flC  
1m:XR0P  
E[@ u 3i8  
{=!b/l;@  
贷方帐项credit account||creditor account &eCa0s?mI  
\]2]/=2tLd  
\n8]M\<  
Nn~~!q  
借方帐项debit account||debtor account c#Sa]n  
C)@y5. G;  
F`Q[6"<a  
}L+L"l&  
应付帐||应付未付帐account payable aI6$?wus  
g
* e
  
7=TF.TW)  
:Q $K< )[  
应收帐||应收未收帐account receivable 0?\Zm)Q~(  
LcB]Xdsa(  
{mZC$U'  
4'`{H@]tb  
新交易||新帐new account vY }A  
{*0<T|<n  
\? 0&0;5  
+cgSC5nR  
未决帐||老帐old account =BSzsH7  
a(kg/s  
]h* c,.  
XC0bI,Fu,  
现金帐cash account 3DiLk=\~  
P9^-6;'Y  
u frW\X  
Q[vJqkgT  
流水帐running account \O*-#}~\  
JJ}0gZ   
 [F0s!,P  
b J=Jg ~&  
暂记帐||未定帐suspense account !;i`PPRwk  
L+Xc-uv["p  
5R
@  
Cjqklb/  
过期帐||延滞帐overdue account||pastdue account {QHVo#  
Vr6@>@SC  
y#Fv+`YDl  
v0
-cd  
杂项帐户sundry account Sp@^XmX(S  
*c~T@m~DR  
;1`fC@rI  
M m[4yP%  
详细帐单||明细表detail account D7lK3 0  
-=)+dCyB^  
n[T[DCQ,  
r=5{o1"  
呆帐bad account z.$4!$q  
4}_j`d/8|  
1rv)&tKs  
d F9!G;V  
会计项目title of account LR.H
h   
rR9|6l 3  
A<5ZF27  
&Q;sSIc  
会计薄||帐薄account-book  ud xZ0  
g!$!F>[  
%+8F'&X  
|uqf:V`z:  
营业报告书||损益计算表account of budiness||business report tZ}  v%3  
0vEoGgY0*:  
'MEz|Z  
mQCeo}7N5  
借贷细帐||交验帐account rendered |B'9\OkP[=  
NLUT#!Gr  
}Mf!-g  
v1BDP<qU2  
明细帐account stated fBRo_CU8!  
m@"QDMHk.  
J?RabYd ~  
]Y2RqXA*  
与…银行开立一户头to open an account with ~%^ t B  
qQA
}Z*(m  
\R|4( +]x  
$^OvhnL/  
与…银行建立交易to keep account with "OQ^U_  
0J?~N`#O|  
4SlADvG
l  
\@
8+U;d  
继续记帐to keep account &j4xgh9  
v%"|WV[N  
\^ZlG.  
@\| _  
与…有交易to have an account with bn^{c  
Gl
iw Y_  
Sx?ua<`:d  
4*Q#0`um  
作成会计帐||有往来帐项to make out an account with Po ZuMF  
9cf:pXMi  
)z&/_E =  
k`0>36  
清算||清理债务to make up an account ^C_#<m_k  
ep2k%?CX 1  
Z @^9PQG$  
o$w_Es]Ma  
清洁帐目||与…停止交易to close ones account with /9HVY %n  
:^kZ.6Q@  
-7S g62THS  
Ag&0wN+jTM  
结帐to close an account [-\%4  
-amBB7g  
vH#huZA?7  
}oL'8-y  
清理未付款to ask an account||to demand an account J@4Bf  
\De{9v  
nq6@6GRG  
:/Q  
结清差额to balance the account with K Pt5=a  
MrDc$p W G  
:a$\/E=  
l y(>8F  
清算to settle an account||to liquidate an account||to square an account "tB;^jhRs  
kdl:Wt*4o  
!{^PO<9  
dR"@`  
审查帐目||监查帐目to audit an account .u4 W /  
#7MUJY+ 9  
ch0{ +g&  
 #`o2Z  
检查帐目to examine an account G5CI<KRK#  
.7l&1C)i  
-F<Wd/Xse  
{buo^kgj`]  
转入A的帐户to charge the amount to As account CitDm1DXt/  
Kac' ;
1  
8=gjY\Dp  
K?BOvDW"`  
以计帐方式付款to pay on account  4|CtRF<L  
tD+9kf
2  
\=6l9Lrj>h  
dHv68*^\'  
代理某人||为某人on ones account||on account of one i[?Vin  
;i<|9
{;  
qYlhlHD  
&o,<ijJ:^m  
为自己计算||独立帐目on ones own account }Q=!Y>Tc  
R)mu2^  
=5kY6%E7c  

A1.7O  
由某人收益并负风险on ones account and risk||for ones account and risk w-Da~[J  
Q0&H#xgt  
hM{{\yZS  
bT^I"  
由某人负担for ones account||for account of one 0cJWJOj&  
TrLu~4  
J2'Nd'  
UFp,a0|  
按某人指示||列入某人帐户by order and for account of one [3{W^WSOz  
0V'nK V"|  
4cl\^yD  
ug+io mZ  
列入5月份帐目for May account !V i@1E  
Si6al78  
a
2 Y;xe  
f;1K5Y  
编入某中帐项下to pass to the account of||to place to the account of `Ye\p6v!+  
iZaI_\"__  
aVK3?y2  
]y, ==1To  
寄出清算书to send in an account||to send in render an account D"J
!\_o  
rmE"rf  
0Sgaem`  
Bh=u|8yxc  
支票薄cheque book fp[|M  
lJE93rXU  
LAd\ Tvms  
Z(Bp 0a  
支票陈票人cheque drawer 20Z8HwQi  
DRc)iE>@  
89wU-Aggq  
}lfnnK#  
持票人cheque holder 8erSt!oM  
21< j\ M  
O }(
VlR2  
}jVSlCF@t  
不记名支票cheque to bearer||bearer cheque y p66{o  
TJ1+g \  
^sVX)%  
JvT"bZk(o  
记名支票||认人支票cheque to order K00 87}H  
,=|ZB4HA  
Vv8jEZ8  
rxy&spX  
到期支票antedated cheque /ig:9R  
69J4=5lX  
OnK~
3j  
#@"<:!?z  
未到期支票postdated cheque  \o/n  
hrhb!0  
[&nh5|f  
yb/%?DNQT  
保付支票certified cheque 'ul~7h;n  
-$WYj"  
T+<A`k: -  
Fm #w2o  
未获兑现支票，退票returned cheque tWoh''@#  
sRrzp=D  
QNxl/y\l0  
)I$q5%q8  
横线支票crossed cheque V gyew9>E  
)JNS ZB  
"B8"_D&  
e`v`XSA[p  
普通横线general crossing ?HV`| Cw  
YBP:q2H  
stk9Ah  
?zsB6B?
;  
特别横线special crossing =@8H"&y`
 
yNqe8C,>e  
(>I`{9x>6  
ea00
\  
空白支票blank cheque %0mMz.
f  
A^2Uzmzl?  
;x8k[p~2  
"eWYv3z~-  
失效支票，过期支票stale cheque i6 (a@KRY  
1s{^X -  
H w-Z  
wlEo"BA  
普通支票open cheque )h8\u_U  
jvV9eA:zl  
%bD }m!  
&09U@uc$  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z8J."27ND  
viAMr"z  
`St.+6^J  
]d] JXt?)i  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8B#GbS K  
vQa'S-@u  
( &frUQm  
]Bm>-*@0N  
支票换现金||兑现to cash a cheque l?q%?v8  
@5[kcU>  
5&e<#"  
W7\&~IWub  
清理票款to clear a cheque *\
o/q[  
e[Jem5C  
DtEwW
1J  
4 8{vE3JY  
保证兑现to certify a cheque 2]c{P\  
!!:L J  
v
i)%$~  
f(eQ+0D  
填写支票数额to fill up a cheque $DP&a1'g  
Bs MuQ|!  
"aFhkPdWn  
LjH*rjS4  
支票上划线to cross a cheque //&j<vus  
P/ oXDI8  
7HHysNB"w  
\Fe_rh  
开发支票to make out a cheque KnNh9^4"\2  
Z^ 9/v  
n6(.{M;  
l6u&5[C  
签发支票，开立支票to draw a cheque||to issue a cheque t nS+5F  
WpLZQ6wH  
:EtMH(  
P(>(
K{v  
透支支票to overdraw a cheque 1'4J[S\cM  
"W#t;;9Wz  
O3.C:?;x  
G3G6IP  
背书支票to endorse a cheque CZEW-PIhj  
lZQ/W:OE  
o_Si mJFK  
SjEdy N#  
请付票款||清付票款to pay a cheque||to honour a cheque 9%IlW  
Oc&),ru2l  
do-c1;M  
Q8MS,7y/  
支票退票to dishonour a cheque XTDE53Js&  
L}j0a>=x4  
t+nRw?Z  
pX=,iOF[I  
拒付支票to refuse a cheque SjdZyJa  
3g~^LZ66  
~^vC,]hU  
D0;tcm.$  
拒付支票to stop payment of a cheque >x[`;O4  
"*7C`y5&P  
*g;-H&`  
Be}$I_95\P  
提示要求付款to present for payment jv zBh-!  
zEw>SP1,  
OSzjK7:  
_B,_4 }  
见票即付持票人payable to bearer Yn 9j-`  
C
T d|`  
 0v^:  
xiyxrR;  
支付指定人payable to order
 <1&Ke  
cywg[  
jK8'T_Pah  
5% nt0dc  
已过期||无效out of date||stale Q;nAPS  
~k'V*ERNSj  
PG,U6c #  
{Ts:ZI+ 8d  
请给出票人R/D||refer to drawer 4(vyp.f  
5eX59:vtl  
sygH1|f  
V)D-pV V  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K%}}fw2RMN  
`eRLc}aP2  
S:Tm23pe  
eSl-9 ^  
文字与数字不一致words and figures differ sa1mC  
2r];V'r  
|ZU#IQVQfn  
jiIST^Zq#t  
支票 SvK1.NUa  
C4$/ ?,K(  
时间已过account closed iilyw_$H  
EaS~`  
{@M14)-x>_  
~hURs;Sb  
更改处应加盖印章alterations require initials v5T9Y-{`  
SZVV40w  
dDKqq(9(`  
H?}wl%  
Fc0jQ@4=  
Q:S\0cI0  
时间已过effects not cleared w1B<0'#  
 SNvb1&  
7tH]*T9e>  
ccO aCr  
停止付款payment stopped <<3+g"enno  
Ugi5OKdj7)  
da*9(!OV  
Sa]mm/G  
支票毁损cheque mutilated PO ko]@~!i  
U($^E}I2(  
k)E;(
 
K[?R[  
汇款||寄钱to remit||to send money tE!'dpG5)  
^now}u9S6  
}(=ml7)v  
|vy]8?Ak  
寄票供取款||支票支付to send a cheque for payment v#=ayWgk  
uFe'$ vI  
>=!AL, :  
Pi%tsKk%  
寄款人a remitter !b%,'fy
)  
u~71l)LA  
}%{=].)L  
y<r44a_!  
收款人a remittee v_-ls"l  
yv ${M u  
p#b{xK  
SY6r 8RK  
国外汇票foreign Bill @+0V& jc  
zjo
o{IH}  
S 1ibw\'  
$f(agG]  
国内汇票inland Bill t/Z!O z6ZE  
<t6d)mJ%  
UQdyv(jXq  
Ao!=um5D J  
跟单汇票documentary bill )tPl<lb  
L`[F~$|  
ZPYH#gC&T  
jmPp-}tS7  
空头汇票accommodation bill ,$i<@2/=m  
E<a.LW@  
7+S44)w}~  
o@@w^##  
原始汇票original bill y(a}IM3~  
-t b;igv  
t!savp  
2e\Kw+(>{  
改写||换新票据renewed bill 6+#,=!hF{  
%9YA^ri  
]84YvpfW  
d:3= 1x  
即期汇票sight bill||bill on demand {9:
hg9;E*  
A xR\ned  
)Jz!Ut  
eb7UoZw  
…days after date||…days after date…日后付款 q]?+By- 0  
j~$)c)h"  
I,z"_[^G  
+ks$UvtY  
…months after date||…months after date…月后付款 ,m"l\jP  
4= $!_,.  
Q^kMCrp
 
hf[IEK  
见票后…日付款…days after sight||…days sight ;>'SV~F  
s3y}Yg  
8\u;Wf  
h?3f5G*&H  
见票后…月付款…months after sight||…months sight 'U*udkn 2]  
fIlIH  
!?Tzk&'  
`;T?9n  
同组票据set of bills b__n~\q_  
t>-XT|lV  
34]%d<
;A  
?/^VOj4&  
单张汇票sola of exchange||sole of exchange 1URT2$2p  
 6.vNe  
]#+5)[N$>  
d OzO/w&  
远期汇票usance bill||bill at usance 1w6.  
uJ7,rq  
u'{sB5_H  
lTd+{TF.  
长期汇票long bill WoJ]@Me8  
MEDskvBG  
CcbWW4 )  
xDNw/'  
短期汇票short bill _GRv  
#NSaY+V  
'$lw[1  
s-y'<(ll  
逾期汇票overdue bill <`^>bv9  
((n5';|N  
s 0 =@ &/  
aj% `x4eA  
宽限日期days of grace ye9QTK6$,  
(d1V1t2r6  
p3i qW,[@  
Uia)5zz8  
电汇telegraphic transfer （T.T） &xF4
p,7  
!<JG&9ODP  
O7E;W| ]  
\=TWYj_Ah  
邮汇postal order||postal note （Am.）||post office order||money order
xy2eJJq  
Ykx&6M@t  
mOgx&ns;j  
]g>T9,)l  
本票promissory note （P/N） P1vF{e  
}d$vcEI$3  
=W97|BIW,  
im_0ur&'  
押汇负责书||押汇保证书letter of hypothecation 1WZKQeOo  
Fvcq^uZ  
,5%aP%  
h=mI{w*  
副保||抵押品||付属担保物collateral security V_ avaE  
"y3dwSS  
E$ oA+n~  
[7CH(o1a&  
担保书trust receipt||letter of indemnity ,DW0A//  
!'c6Hs  
4 g/<).1<b  
=iPd@f"$  
承兑||认付acceptance _j|n}7a  
1-ndJ@Wlz  
=[43y%   
GHJQ d&G8G  
单张承兑general acceptance Ynt&cdK9
  
3w6JV+?  
bE%mgaOh  
^.B `Z{Jb  
有条件承兑qualified acceptance {jCu9 ]c!  
C'xU=OnA8  
cfQh  
9X*eE  
附条件认付conditional acceptance
G$cq   
HtS1N}@  
#RZJ1uL  
lMI ix0sSj  
部分认付partial acceptance   FK/ro91L