[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。   T`9lV2x*P  
会计报表statement of account @KXV%a'  
{0L1X6eg  
EuEZ D+  
` )/vq-9  
往来帐目account current ^P[e1?SZG  
hwPw]Ln/  
Mer/G2# &  
/fKx}}g)  
现在往来帐||存款额current accout xipU8'ac/  
DHyq^pJ  
q;B4WL}  

zN[hkmh  
销货帐account sales 4R#chQ  
YDIG,%uv  
2bv=N4ly  
} +TORR?  
共同计算帐项joint account WltQ63u  
qFicBpB  
Z&G+bdA>,  
q}b dx
a  
未决帐项outstanding account
-F i`Z$  
kI,yU}<Fq  
~Zun&b)S  
#oS<E1  
贷方帐项credit account||creditor account )!3V/`I  
!eGC6o}f  
zUt'QH7E.  
J-[,KME_^  
借方帐项debit account||debtor account 4(#'_j S  
g1;:KzVv  
a1g,@0s  
cb@?}(aFl  
应付帐||应付未付帐account payable ~Z-Vs  
|5X^u+_  
V)3KS-  
`jDTzhO~  
应收帐||应收未收帐account receivable m~w[~flgZ  
I )~GZ  
E`kG-Q5Dw  
ZFA`s qT  
新交易||新帐new account -{KQr1{5UM  
C+*d8_L  
To\QjP-  
hnffz95  
未决帐||老帐old account "x#-s Z=  
C0sX gM  
Hf%@3X  
HNb/-e ,"  
现金帐cash account JOj;^h  
^dI424  
I~[F|d>  

`A,-@`p  
流水帐running account %gInje  
hE &xE;  
}V'}E\\  
]dF ,:8  
暂记帐||未定帐suspense account
cA&9e<  
\/
93Dz  
@Y?#Sl*  
}cM}Oavh  
过期帐||延滞帐overdue account||pastdue account imVo<Je7z(  
_1!7V3|^  
,D5
cjaX<  
?'IP4z;y  
杂项帐户sundry account Z EQ@IS:Y  
XP`Nf)3{Yd  
b k~(^!R  
k}S :RK  
详细帐单||明细表detail account _aq8@E~  
a
y4 %  
hl;u'_AB  
2_)\a(.Qu  
呆帐bad account x" 7H5<  
?(xnSW@r  
3t.l5m Rg5  
 52Yq  
会计项目title of account M +-*QyCFK  
4M^=nae  
_PPy44r2  
We)xB  
会计薄||帐薄account-book T!uM+6|Y  
.7^c@i[  
e*sfPHt  
[.K1iZyTi  
营业报告书||损益计算表account of budiness||business report ;[(oaK@+n  
.Q<>-3\K  
E!;SL|lj.  
k3~}7]O)  
借贷细帐||交验帐account rendered m.hkbet/R  
.28<tEf  
n*o-Lo+Fe.  
O8^A5,2@3>  
明细帐account stated \c,ap49RC  
1v#%Ei$6`t  
97Lte5c6r  
5sdn[Tt##  
与…银行开立一户头to open an account with eFipIn)b  
A4Rug\p]  
I) rCd/  
|U~<3.:m:  
与…银行建立交易to keep account with U1Q:= yD  
 JR'  
eJ,/:=QQ{  
02Y]`CXj  
继续记帐to keep account v0ujdp,B  
"7U4'Y:E  
+\x,HsUc"  
ysJQb~2q  
与…有交易to have an account with zy?.u.4L  
1}S S+>`  
; a/X<  
w2Us!<x  
作成会计帐||有往来帐项to make out an account with LI'6R=  
><RpEnWZ<  
-M~8{buxv  
m&xW6!x  
清算||清理债务to make up an account H-WJp<_  
Y5f1lUT  
Pvzc EV  
v>:Ur}u!D  
清洁帐目||与…停止交易to close ones account with j >Ht@Wi  
D!@Ciw  
vNVox0V  
)(A]Ln4  
结帐to close an account V08?-Iz$  
bW$,?8(  
0\H\lKcK  
&]g}u5J!=  
清理未付款to ask an account||to demand an account t

G:25T0  
u&^b~#T  
vhe>)h*B  
.I$qCb|FP  
结清差额to balance the account with XywE1}3  
67VL@ ]  
l#m#c6;=  
cIUHa  
清算to settle an account||to liquidate an account||to square an account 4Fa~Aog  
%!]@J[*1  
:C7_Jp*Qv  
6q*9[<8  
审查帐目||监查帐目to audit an account  mkMq  
Olt`:;j-  
f}aL-N~  
cq5jPZ}  
检查帐目to examine an account ^b/ Z)3  
hM@ HA  
56
}U8X  
Bs13^^hu
 
转入A的帐户to charge the amount to As account vmi+_]  
9l|@v=gw.  
J cPtwa;q@  
1uG"f<TsR  
以计帐方式付款to pay on account 7OC#8,  
< nXL  
>5_2_Y$"  
~F7-HaQJ  
代理某人||为某人on ones account||on account of one XO`
0>^g  
hwu]Er.g
n  
yaD~1"GA'O  
,
kF1
T,  
为自己计算||独立帐目on ones own account N<|@y mi  
O#b6mKPt;t  
+$u$<z3Q  
N|1M1EBOu>  
由某人收益并负风险on ones account and risk||for ones account and risk wy yWyf
  
?u-|>N>  

Hv!U|L  
Mc=$/ o  
由某人负担for ones account||for account of one %Da8{%{`Pc  
Z&#('Z  
tU4s'J  
-
!q:p&c  
按某人指示||列入某人帐户by order and for account of one .}&`TU  
OPwtV9%  
(^s>m,h  
ADS9DiX/  
列入5月份帐目for May account Qi^Z 11  
V}bjK8$$  
w0ht  
K$>%e36Cc  
编入某中帐项下to pass to the account of||to place to the account of _XG/Pp)  
<d,b'<z s  
X59:C3c  
LISMngQ.  
寄出清算书to send in an account||to send in render an account nKS7Q1+  
[.m`+  
u&`XB|~  
D6%J\C13`  
支票薄cheque book $AfM>+GQ`n  
Kw-gojZ  
,#Iu 7di  
[f)cL6AeF  
支票陈票人cheque drawer 8s"%u )  
^X0P'l&D2  
$8;R[SU6Y  
'3_]Gu-D  
持票人cheque holder >Nvjl~o5  
J]v%q,"  
'{E@*T/<.  
XaCX!Lr,  
不记名支票cheque to bearer||bearer cheque m=?KZ?U`  
DKne'3pH  
1>*#%R?W  
g,}_G3[j0m  
记名支票||认人支票cheque to order HIQ_%L4]  
0TCBQ~"  
K#E
vFs`s;  
9 TvV=  
到期支票antedated cheque 2HpHxVJ  
FB
_pw!z  
|?rNy=P,  
G"\`r* O  
未到期支票postdated cheque WP?TX b`5  
_jJPbKz  
M*z~gOZ  
!u_Y7i3^  
保付支票certified cheque wp#'nO  
FuVnk~g
q  
"l*Pd$sr  
Anscr  
未获兑现支票，退票returned cheque s~>d:'k7|  
9F4Dm*_<  
<Fi%iA  
ERpnuM b  
横线支票crossed cheque "B=  
WX=Jl<  
b?TO=~k,  
%<E$,w>
 
普通横线general crossing N F2/B#q  
]%|GmtqZs,  
J/\V%~ 1F  
lLp^Gt^}w(  
特别横线special crossing ;u;#g  
p89wNSMl[  
]F;
f`o  
Q7R~{5r>W  
空白支票blank cheque h(M#f7'~&  
3|1ilP  
SF&BbjBE0  
KMU4n-s"o  
失效支票，过期支票stale cheque Tsgk/e9K2?  
q8s0AN'@t'  
?mWw@6G,  
ZkAU17f  
普通支票open cheque A3| Dz&@:  
Gs9:6  
twP,c yR  
<z]cy
Xv/  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /wP@2ADB  
+)j$|x~(A  
Ys@}3\Mc  
pV20oSJ Nt  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kBYNf =  
Bm"KOr$}-  
>c9 a0A  
^zt-HDBR_  
支票换现金||兑现to cash a cheque FP;Ccl"s  
P^w
#S  
|_`E1Y}}  
et,f_fd7v  
清理票款to clear a cheque U}MXT<6  
5$wpL(:R(  
u[L`-zI  
3jlh}t>$l  
保证兑现to certify a cheque h&Efg  
7qj9&bEy  
IG|X!l  
F'B8v3  
填写支票数额to fill up a cheque pcT:]d[1)  
EX?MA6U  
XVKfl3'%  
E_8\f_%wK  
支票上划线to cross a cheque |g #K]v  
y($%;l   
5e$~)
fL  
"\}@gV#r$A  
开发支票to make out a cheque Md0sK  
7VMvF/ap]u  
<5NF;  
=|I>G?g-  
签发支票，开立支票to draw a cheque||to issue a cheque $)RNKMZC}A  
=dII- L=`  
Xlb0/T<g!  
xZ4~Oo@@_'  
透支支票to overdraw a cheque &_"]5/"(  
WHjUR0NZ  
yil[gPy4B  
h\nI!{A0  
背书支票to endorse a cheque \T<$9aNb  
z)9wXo#~  
|!"2fI  

PB#fP_0C  
请付票款||清付票款to pay a cheque||to honour a cheque Y7vA`kjD-C  
czm&~n6$  
o>7 ts&rk  
G }FIjBE  
支票退票to dishonour a cheque emdoA:w+   
P#fM:z@[  
,4ei2`wV  
Eh|]i;G%  
拒付支票to refuse a cheque !!Aj<*%  
/\H>y  
QF&W`c  
j{NNSi3  
拒付支票to stop payment of a cheque xA9:*>+>  
 b^p"|L  
u$-U*r  
3bDQk :L  
提示要求付款to present for payment :PtF+{N>  
7{I h_.#  
R1& [S/  
}S3qBQTYL  
见票即付持票人payable to bearer ]ut5S>,"  
w^L
uIbA  
Q",0F{'  
L3n_ 5
|  
支付指定人payable to order gS:A'@&  
qQ0cJIISb\  
L~IhsiB  
i} N8(B(  
已过期||无效out of date||stale 1.gG^$Jd  
HW7; {QMg
 
.N*Pl(<[  
SF5@Vg  
请给出票人R/D||refer to drawer T}4/0yR2  
Fr%d}g  
$*kxTiG!
7  
ZKXo-~=>  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E@P %v{)  
vmLxkjUm#  
?gwUwOV"  
1*dRK6  
文字与数字不一致words and figures differ kWNV%RlSx  
cZ<A0  
n_ B"-n  
HgBGV0  
支票 ^qC;Nh4F  
gq"gUaz  
时间已过account closed l983vKr  
PI*82,f3dE  
&`fhEN  
Z*])6=2Q  
更改处应加盖印章alterations require initials qY>{cjo  
aDehqP 6vf  
uio@r^Xz  
P)uDLFp]  
A.D{.a  
2CzaL,je[  
时间已过effects not cleared ~u.T-0F  
Z(9u<  
jZ% TJ0(H  
YG8>czC  
停止付款payment stopped iR\Hv'|  
[2dn\z28  
e{KByFl  
7^M9qTEHp  
支票毁损cheque mutilated VL[kJi   
ru`U'  
VOr1  
j+^
oz'q  
汇款||寄钱to remit||to send money 4]/7 )x?R  
,&d@O>$E:  
[y0O{,lI  
>+mD$:L  
寄票供取款||支票支付to send a cheque for payment J-ePE7i  
T<I=%P)
 
&|aqP \Q5  
k64."*X  
寄款人a remitter }/,HM9Ke  
{>"
NyY  
Uh'#izm[l  
IQ!\w-  
收款人a remittee 5'Q|EIL  
)~V4+*<  
Y $u9%0q|?  
)I\=BPo|B  
国外汇票foreign Bill .@"q$\  
(n1Bh~R^
 
=E&OuX-R  
H K~xOAF  
国内汇票inland Bill U#n#7G6fRp  
s!9dQ.  
1. D-FPK  
I2a6w<b  
跟单汇票documentary bill 
!;Jmg  
hb/]8mR  
xcJ`1*1N  
DOz\n|8S  
空头汇票accommodation bill m>}8'N)  
dtPoo\@  
P"lBB8\eku  
4 V1bLm  
原始汇票original bill UA~RK2k?  
&3Zy|p4V<  
lc6iKFyG  
cE iu)2*e  
改写||换新票据renewed bill +m}Pmi$  
JjXobNQf  
3jogD  
,&Wn [G<2  
即期汇票sight bill||bill on demand ]MtFf6&  
)s9',4$eK<  
:y2p@#l#  
dJ:MjQG`W  
…days after date||…days after date…日后付款 |xoF49
 
WS2osBc  
]0B|V2D#e  
fnCItK~y  
…months after date||…months after date…月后付款 O9(r{Vu7u  
B$?qQ|0:=  
mfny4R
1_  
L5IbExjV  
见票后…日付款…days after sight||…days sight U Q@7n1  
Zc"B0_&?:7  
Q{QYBh&  
rs=q! P"u[  
见票后…月付款…months after sight||…months sight
B`$L'  
qP!P +'B  
`N/RHb%  
T88Y qI  
同组票据set of bills fU2qrcVu  
2}vg U$a  
1x~U*vbhQ  
Q6C-4ja  
单张汇票sola of exchange||sole of exchange v=I|O%  
%OcGdbs  
.w6eJ4]  
Xj+q~4{|vt  
远期汇票usance bill||bill at usance ?RFg$Z'^  
vQ@2FZzu>  
$!A:5jech  
uk`8X`'  
长期汇票long bill 4y
}"Hy  
MVCl.o  
.wrL3z_  
%ICglF R  
短期汇票short bill MVv1.6c7Y  
\ u+xa{b|  
H/~?@CE(YC  
vOI[Z0Lq9h  
逾期汇票overdue bill Wx)K*9  
!wLg67X$ -  
[LM^),J?  
0m9ZQ O  
宽限日期days of grace Bz
2'=~J  
;/AG@$)  
O';ew)tI  
IF k  
电汇telegraphic transfer （T.T） *j)M]  
;eB ~H[S/  
} UyQ#U  
5iFV;W  
邮汇postal order||postal note （Am.）||post office order||money order K%KZO`gO  
I12KT~z<r  
ZX`J8lZP  
C idM(  
本票promissory note （P/N） \Mx JH[  
e5
v`;(^M  
ek-!b!iI  
\X}8q  
押汇负责书||押汇保证书letter of hypothecation i&+w _hD  
v$|mo;6  
eTE2J~\  
y)J(K*x/$  
副保||抵押品||付属担保物collateral security Vj^dD9:  
U_z2J(e~  
$.e)  
1|y$~R.H  
担保书trust receipt||letter of indemnity :9d\Uj,  
j^u[F"  
?KN:r E  

e 3@x*XI  
承兑||认付acceptance E)'8U
 
wgd<3 X  
99ASIC!  
D,W\ gP/h%  
单张承兑general acceptance }N3`gCy9eN  
0-e  
b6W#SpCF  
[Z}B"  
有条件承兑qualified acceptance CUhV$A#oo  
WVL#s?=g  
}ymvC  
t3F?>G#y  
附条件认付conditional acceptance fNhT;Bux  
71iRG*O  
ua& @GXvZ  
%O) Z  
部分认付partial acceptance   IKm&xzV-