[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。   .R)Ho4CE  
会计报表statement of account cEXd#TlY~X  
{y|.y~vW  
H O>3>v  
zWN]#W`  
往来帐目account current ]c\`EHN  
sw$JY}Q8x  
(w_b  
aA%x9\Y  
现在往来帐||存款额current accout l"&iSq!3=  
8eCh5*_$  
.|:(VG$MfI  
\HMuVg'Q  
销货帐account sales daB5E<?  
zzC{I@b
 
gjJ:s,Fg  
0m4#{^Y  
共同计算帐项joint account #BEXj<m+J  
0p,_?3nX  
=%77~q-HL  
lBG5~<NT  
未决帐项outstanding account @Us#c 7/  
.F/l$4CQ  
svC m}`  
*yg`V,C  
贷方帐项credit account||creditor account .dc|?$XV
 
IQ JFL +f  
'\pSUp  
2_6
@&
2  
借方帐项debit account||debtor account bHDZ=Ik  
?U:c\TA,m  
j;_E0j#  
-Lsl  
应付帐||应付未付帐account payable $?&distJ  
1<]?@[l<  
wG 5H^>6u>  
eH;{Ln  
应收帐||应收未收帐account receivable vQ5rhRG)E  
`'rvDa
P  
gE23C*!'&:  
Q9g^'a  
新交易||新帐new account n2opy8J#!  
sEa|2$  
>(gbUW  
&61h* s  
未决帐||老帐old account }.A \;FDyj  
V4*/t#L/  
p13y`sU=  
`b)i;m  
现金帐cash account I_`$$-|
 
TaG(sRI  
Qj9'VI>&  
OV^?cA  
流水帐running account m4c2WY6k  
Z(ToemF)hi  
x,<|<W5<%  
S8e?-rC  
暂记帐||未定帐suspense account 1?y Qj W,  
2 o5u02x  
iT~ gt/K  
_y9NDLRs8  
过期帐||延滞帐overdue account||pastdue account ,/-DAo~O  
RPTIDA))  
AR)A <  
E7U.>8C  
杂项帐户sundry account [58qC:  
s&W^?eKr  

*5" )3\/  
j[$+hh3:  
详细帐单||明细表detail account FQB6`
M  
(7|!%IO.  
B|kIiL63 D  
#PMi6q~Z  
呆帐bad account f!}e*oX  
_3m\r*(vmQ  
NY%=6><t!  
GOY!()F  
会计项目title of account 03I*@jj  
!?GW<Rh  
bSk)GZyH\d  
x3=SMN|a  
会计薄||帐薄account-book 'dd[=vzK  
:w26d-QR(  
 B"Ttr+  
M~djX} #\  
营业报告书||损益计算表account of budiness||business report CQET  
0?,%B?A8O  
Ft 2u&Rtx  
Y'x+!&H  
借贷细帐||交验帐account rendered <w0$0ku  
]= 9^wS  
6F?U:N#<  
h~.z[  
明细帐account stated w4;1 ('  
'n7Ld6%1  
Kfs|KIQ>=  
uVLKR PY  
与…银行开立一户头to open an account with a*{ -r]  
^}<h_T?<_-  
c~n:xblv  
1|H(q  
与…银行建立交易to keep account with y(=$z/  
S!.H _=z%p  
gP>`DPgb^  
%gV~e@|  
继续记帐to keep account cDLjjK7:   
eW;0{P   
[ UYE.$Y#(  
5c6?$v/  
与…有交易to have an account with dW"=/UW  
+{H
0$
4y  
nrRP1`!]T  
.# }`r`/  
作成会计帐||有往来帐项to make out an account with {*t0WE&1t  
Y #6G&)M  
$ g]'$PB  
9\a;75a  
清算||清理债务to make up an account Cc>+OUL  
Zf8_ko;|:-  
~Jx0#+z9V  
SR
*KZ1U  
清洁帐目||与…停止交易to close ones account with pJ3Yjm[l  
6@geakq  
Ggp.%kS6F  
\[W)[mH_  
结帐to close an account E@92hB4D"  
\LQ54^eB  
NKE,}^C  
b =Oec%Adx  
清理未付款to ask an account||to demand an account @0U={qX  
hScC<=W  
Ig"QwvR  
3.<E{E!F  
结清差额to balance the account with [vyi_0[  
`w#p8vR  
\ 3HB  
?Y\hC0a60  
清算to settle an account||to liquidate an account||to square an account ?S~j2 J]
 
b*W01ist  
IO}5
3zn<l  
&ub0t9R  
审查帐目||监查帐目to audit an account {~+o+LV  
XPsRa[08WK  
bz\-%$^k  
\9T/%[r#  
检查帐目to examine an account GR>kxYM%q  
?'+kZ|  
BoHp fx1C  
H&E3RU>`  
转入A的帐户to charge the amount to As account *^Xtorqo  
k{-#2Qz  
7dtkylW  
^QTtCt^:  
以计帐方式付款to pay on account +/4wioGm  
\S[I:fw#&  
L@>$ Aw  
,AEaW  
代理某人||为某人on ones account||on account of one v2;'F  
vG'I|OWg  
Z[?zaQ$  
w-w ap  
为自己计算||独立帐目on ones own account  w  
a5nA'=|}i  
e]q(fPK  
^q)AO?_  
由某人收益并负风险on ones account and risk||for ones account and risk s?~lM
m' !  
.LA?2N  
>N8*O3  
y';"tDFb  
由某人负担for ones account||for account of one ~1.B fOR8  
AOscewQ  
5}NTqN0@  
%E*Q0/  
按某人指示||列入某人帐户by order and for account of one ~x6<A\  
\^]*T'>b  
R8C#DB  
iM(Q-%HP_  
列入5月份帐目for May account \k>1q/T0V  
"'v^X!"  
<tT.m[qg  
@e:= D  
编入某中帐项下to pass to the account of||to place to the account of ,Aw Z%  
fe8}2#
<o  
i.Z iLDs\7  
4c9a"v  
寄出清算书to send in an account||to send in render an account Eu|O<9U\  
S?<hs,  
0AD8X+M{P  
k<}
3_   
支票薄cheque book !yo@i_1D  
Q.} guI\  
E(g$f.9  
CRs@x` 5ue  
支票陈票人cheque drawer FW)VyVFmk  
p-XO4Pc6  
4=qZ Z>[t  
EFn[[<&><t  
持票人cheque holder O b'Br
  
\dJOZ2J<z  
LDh,!5G-M  
C2C1 @=w  
不记名支票cheque to bearer||bearer cheque kJK*wq]U6  
dCpDA a3  
gfJHB3 @  
(z 9M  
记名支票||认人支票cheque to order zvK'j"Wq=  
sf"vii,1A  
/ }Pj^^6A<  
c<,R,DR  
到期支票antedated cheque K$I`&M(
 
\![ p-mW{  

G j^*  
s w
{e |  
未到期支票postdated cheque $:RR1.Tv  
4 (XV)QR  
nrg$V>pD  
]-;M
Y@  
保付支票certified cheque 
>R}G  
X& mD/1  
'<{Jlz(u9  
 ZvwU  
未获兑现支票，退票returned cheque eZBC@y  
72ZoN<c  
3~1Gts  
"!ks7:}v  
横线支票crossed cheque q_cP<2`@V  
CaC \\5wl  
>t{-_4Yv?  
{gh<SZsE  
普通横线general crossing 9yz@hdG  

'xL
Xj>  
P$Q,t2$A  
5W0s9yD  
特别横线special crossing $0k7W?tu  
7=/iFv[  
yLPP6_59$  
C\4d.~C:w3  
空白支票blank cheque
YSrjg|k*  
WLA&K]  
ST2:&xH(  
6-z(34&N  
失效支票，过期支票stale cheque (D:-p:q.  
i+F*vTM2,  
1'N<ITb  
?)T@qn+  
普通支票open cheque ..zX  
l(W?]{C[%  
*d`KD64  
D5!#c-Y-  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5mS/,fs@  
4/%Y@Z5
 
AGm=0Om  
+#\7 #Y  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mfG m>U  
H32o7]lT  
{Kf5a m  
wX$|(Y}  
支票换现金||兑现to cash a cheque !C h1q  
r@/@b
{=  

*nYg-)  
.9N7`  
清理票款to clear a cheque uq;yR[w"  
U>OAtiq JX  
cg o  
TyjZ  
保证兑现to certify a cheque k>\v]&|T`  
:t<S  
fs?H  
ALV(fv$cD  
填写支票数额to fill up a cheque 3H0B+F2XQ  
no W]E}nN  
z1]nC]2  
{o 2 qY|S  
支票上划线to cross a cheque " }wO<O6[  
vQ]d?Tp  
T9XUNR{&  
iPkCuLQ}  
开发支票to make out a cheque jJ-C\ v  
gO)":!_n W  
jCXBp>9$M  
N#ZWW6  
签发支票，开立支票to draw a cheque||to issue a cheque lx=tOfj8  
s2<[@@@q  
L
~^5Ez6U  
Fe4>G8uuwn  
透支支票to overdraw a cheque d,?Tq  
nJGs,~"  
gnjhy1o  
;g? |y(xv  
背书支票to endorse a cheque @"MQ6u G>  
]ly" K!1,  
[61*/=gWe  
S1I.l">P  
请付票款||清付票款to pay a cheque||to honour a cheque hxK;f  
yW(|au q  
KX]!yA  
7KX27.~F  
支票退票to dishonour a cheque ,`k&9o7  
&b`W<PAc?4  
=#,`k<v%I  
p A8As  
拒付支票to refuse a cheque QF\nf_X  
o.Rv<a5.L  
]/H6%"CTa  
4l%1D.3-O  
拒付支票to stop payment of a cheque ~ r!(V;k{  
{x.0Yh7  
W.?/p~  
pm,xGo2  
提示要求付款to present for payment ON)
{d!]uJ  
*=2W:,$  
?q9]H5\  

-PAEJn5$O  
见票即付持票人payable to bearer C[G+SA1&W  
kI)}7e  
r+8D|stS  
d_M+W@{  
支付指定人payable to order M @{#yEP  
`H6~<9r  
Mh4MaLw  
.WqqP  
已过期||无效out of date||stale "mf$E|  
ro\ oL  
HyU:BW;  
P+}~6}wJE  
请给出票人R/D||refer to drawer (pd$? vRy  
"H).2{3(x  
wCB*v<*  
0^gY4qx[u  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X<}}DZSu a  
dY S(}U  
R-S<7Q3E0=  
^0}ma*gi~  
文字与数字不一致words and figures differ +h4W<YnW  
mGj)Zrx>  
At
G~!)hG  
@m9pb+=v  
支票 WC`h+SC`.  
'UIFP#GtFO  
时间已过account closed w, LmAWZ4Y  
{uaDpRt  
d"9tP& Q  
igfQ,LWe!  
更改处应加盖印章alterations require initials >bh+!5Y0  
eZa*WI=  
#f2k*8"eAF  
j#n ]q{s4  
oQ<[`.s  
)}`z<)3jP  
时间已过effects not cleared Ig`q[o  
II=`=H{  
q()o |V  
M?eP1v:<+G  
停止付款payment stopped v'@gU
gC  
qjP~F  
rF-SvSj}  
0\tac/  
支票毁损cheque mutilated (@+pz/  
't5ufAT  
My8d%GfM  
4d@yAr}  
汇款||寄钱to remit||to send money xz8e1M  
JY#vq'dl|  
lmzHE8MUNu  
f=F:Af!  
寄票供取款||支票支付to send a cheque for payment E(r_mF7:  
[<RhaZz  
L1SKOM$  
4H-eFs%5  
寄款人a remitter .*-8rOcc  
Ay
?<~)H  
Dt: Q$  
s|Mo 3_>  
收款人a remittee )j36Y =r3  
'@t$3 hk  
'v6@5t19j  
ttsR`R1.k  
国外汇票foreign Bill oRWje#4O  
U6M~N0)Yr  
&jF'2D^_  
'? 5
-  
国内汇票inland Bill e"S?qpJK  
ZbYC3_7w  
6nW)2
LV  
= j1Jl^[  
跟单汇票documentary bill w \b+OW  
M}\h?s   
~S8:xG+s  
|H?t+Dyn)q  
空头汇票accommodation bill J\@6YU[A  
yJ $6vmQ  
|UXSUP @s  
"JB4Uaa  
原始汇票original bill oP`l)
`  
BPO5=]W 7  
G"<#tif9K  
Z3S+")^  
改写||换新票据renewed bill BDI|z/~&  
/+Z*)q+SbT  
V"YeF:I  
PILpWhjL$9  
即期汇票sight bill||bill on demand }4|EHhG  
.4+Rac  
F
H,]'  
iW` tr  
…days after date||…days after date…日后付款 kUd]8Ff!  
uHgq"e  
f% pT-#  
|R}=HsYey  
…months after date||…months after date…月后付款 cpdESc9W  
3`^@
ymY  
+S4n416K  
(7Z+De?  
见票后…日付款…days after sight||…days sight k1wIb']m]z  
<\&9Odqc  
Np"p*O  
EF`}*7)  
见票后…月付款…months after sight||…months sight 6'#5Dqw"r  
bk0>f   
cb}zCl j o  
B>53+GyMV  
同组票据set of bills ;{ifLI 0#  
y:;.r:  
m!<HZvq?vf  
mku@n;Hl_  
单张汇票sola of exchange||sole of exchange )2[)11J9t  
n28JWkK8  
*Al@|5  
-<#) ]um  
远期汇票usance bill||bill at usance M"
3"6U/e  
.&^
p@A~  
sO.MUj;  
y!FO  
长期汇票long bill J,Sa7jv[  
=CLPz8  
!..<_qfw  
'PF>#
X''  
短期汇票short bill c*IrZm
  
\L Q+ n+  
J"r?F0  
2"ax*MQH<^  
逾期汇票overdue bill
X*2W4udF  
@](vFb  
c-+NWC  
`zQuhD 8W  
宽限日期days of grace rpow@@ad<  
Gx C+lqH#  
-XBZ1q  
2zC4nF)>O  
电汇telegraphic transfer （T.T） ]C \+b<  
NEq_!!/sF  
z CLaHx!  
5JzvT JMx  
邮汇postal order||postal note （Am.）||post office order||money order F^%w%E\  
h@%Xy(/m'  
@A,8>0+  
J M`w6}  
本票promissory note （P/N） f}-'67*Y  
B;9,Qbb  
a/J<(sak~X  
D3Q+K  
押汇负责书||押汇保证书letter of hypothecation im>(^{{r&  
MPB[~#:  
|*bUcS<S  
i2<z"v63  
副保||抵押品||付属担保物collateral security u BEwYQB  
CNNqS ^ct  
t'44X  
m.<_WXH  
担保书trust receipt||letter of indemnity )@wC6Ij  
Rta}*  
_(m72o0g>>  
<F 9-$_m  
承兑||认付acceptance ~5HkDtI)  
I*rUe#$  
!#0)`4O  
w.m8SvS&b  
单张承兑general acceptance ^Om}9rXw1  
Rpn<"LIoB:  
k~[jk5te  
\+o
\wTW  
有条件承兑qualified acceptance +#IUn
  
3BMz{ny=  
;$D,w  
T<]{:\*n  
附条件认付conditional acceptance #cY[c1cNv  
ifn=De3+  
,3:f4e\<  
5IU!BQU  
部分认付partial acceptance   NM. e4