[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。   i??+5o@uTF  
会计报表statement of account c*"P+  
C$LRX7Z`o  
X`eX+9  
> #9 a&O  
往来帐目account current ^%g8OP  
"e>9R'y  
pjSM7PhQ  
&f?JtpB  
现在往来帐||存款额current accout a_b+RMy  
?hIDy M  
9Q\B1Q  
q$}J/w(,  
销货帐account sales GU Mf}
y  
}20tdD ~  
16.?45  
+G7[(Wz(z  
共同计算帐项joint account P $^I\aGO  
Z7e"4wA  
I!K-* AB  
aSHN*tP%y  
未决帐项outstanding account "15frr?  
gssEdJ  
5C*-v,hF  
~52'iI)Mw  
贷方帐项credit account||creditor account JZ-64OT  
r(n>N0:0Ls  
;\j'~AyCn  
6vJS"+ <  
借方帐项debit account||debtor account )RWukr+  
zd F;!  
9uX15a  
0Q cJ Ek  
应付帐||应付未付帐account payable ?\X9Ei  
f& ] !;)  
_Vc4F_  
8S[bt@v  
应收帐||应收未收帐account receivable G2|G}#E  
8e`HXU(A  
p2+K-/}ApP  
Ggv*EsN/cC  
新交易||新帐new account hOdU%  
UCTc $3  
{)Wa"|+  
v9t'CMU  
未决帐||老帐old account AkO-PL  
yy3`E}vX7  
<l+hcY
am  
0B~x8f  
现金帐cash account 
Sm|TDH  
sd gI ,  
*r!qxiY= r  
{q~N$"#  
流水帐running account $8[JL\   
moMNd
(p  
RYl\Q,#  
*Rc?rMF!  
暂记帐||未定帐suspense account RyWfoLc  
2Z`
Jr/  
=<ht@-1  
#TeAw<2U  
过期帐||延滞帐overdue account||pastdue account ZHj7^y@P  
]/[@.   
} C~9?Y  
n# FkgXP$  
杂项帐户sundry account ;L%\[H>G  
'3E25BsL  
D>-Pv-f/  
8CvNcO;H0  
详细帐单||明细表detail account 0p\Kf(|E*6  
GW.Y =S  
AD6 b  
wDBU+Z  
呆帐bad account VArMFP)cz  
2B_+5  
!!~ r1)zN  
3B$|B
,  
会计项目title of account /c7jL4oD  
/6y;fx  
D8$4PT0u  
x Y}.mP  
会计薄||帐薄account-book w.=rea~  
W&&C[@Jd3  
^Q!A4qOQ  
Enp;-wG:-  
营业报告书||损益计算表account of budiness||business report E*+]Iq1u  

g12.4+  
@?t+O'&  
9*r l7  
借贷细帐||交验帐account rendered /d$kz&aIV  
LftGA7uGJ)  
Ir5E*op7D  
r8o^8.  
明细帐account stated
?|n@%'  
Nfmr5MU_  
QS-X _  
@U =~c9  
与…银行开立一户头to open an account with SJsbuLxR  
h6;zAM}  
sAF="uB  
5hDPX\  
与…银行建立交易to keep account with 7D
eBeY  
DJ!pZ
UO{  
(:}}p}u  
bPuO~#iN~  
继续记帐to keep account M{YN^ Kk  
]Z[0xs  
~/2OK!M  
q'uGB fE.  
与…有交易to have an account with g5*?2D}dqX  
V&lx0Dy  
U8 <C
4  
7(<r4{1?  
作成会计帐||有往来帐项to make out an account with 1_M}Dc+J  
<s'0<e!./t  
GX*9R>  
pLMaXX~4_  
清算||清理债务to make up an account YuoIhT  
7{NH;U t  
( F4c0  
+Y>oNX1KN  
清洁帐目||与…停止交易to close ones account with ? 5j~"  
n ON]YDg  
0*AXd=)"*  
O! _d5r&,  
结帐to close an account cPg{k}9Tvy  
Xv 7 no
q|  
NGW:hgf  
R pT7Nr  
清理未付款to ask an account||to demand an account lZ) qV!<  
}|Bs|$q  
F|8;Swb5  
6<f(Zv? I  
结清差额to balance the account with iMQ0Sq-%1  
dKa2_|k'  
8wn{W_5a  
"h8fTB\7S\  
清算to settle an account||to liquidate an account||to square an account x1}Ono3"T  
v'r)d-T   
6wZ)GLW[  
a`LkP%  
审查帐目||监查帐目to audit an account QI78/gT,d  
9VSi2p*  
Hk=HO|&<XB  
f|~X}R  
检查帐目to examine an account |AS<I4+&  
sFsf~|  
@0 [^ SU?  
<*oV-A  
转入A的帐户to charge the amount to As account eK}GBBdO  

?MS!t6  
bc>&Qj2Z7c  
q)J5tBfJ  
以计帐方式付款to pay on account #G=AD /z  
, Yl
S  
,,lR\!>8  
i>dFpJ  
代理某人||为某人on ones account||on account of one L<6nM ;d  
8i)9ho<  
]kF1~kXBe  
XCO8A\  
为自己计算||独立帐目on ones own account Hlpt zez  
(B!DBnq  
$xjfW/k?M  
nC)"% Sa  
由某人收益并负风险on ones account and risk||for ones account and risk s-~`Ao' <  
"{zqXM}:C  
:39arq  
s^Xs*T@~h  
由某人负担for ones account||for account of one Z$zX%w  
h.NCG96S  
.
}:*tvot  
U]g9t<jD  
按某人指示||列入某人帐户by order and for account of one @#;*e] 1a  
s_e*jM1  
O2"V'(  
%,zHS?)l  
列入5月份帐目for May account Ge^,hAM'  
'pB?  
X8A.ag0Uu  
O- LwX >  
编入某中帐项下to pass to the account of||to place to the account of aIh} j,  
@.`k2lxGd~  
!YZKa-  
|nGv:= H@
 
寄出清算书to send in an account||to send in render an account hTmJ ~m'J  
yB 'C9wEH  
;' H\s  
u7j,Vc'~  
支票薄cheque book F/3L^k]  
JAT%s %UC  
r3KNRr@  
LXPO@2QF  
支票陈票人cheque drawer 0j8`M"6  
emB<{kOkw  
-eIo  
Wu(^k25  
持票人cheque holder =E^/gc%X  
<K,X5ctM}  
{3kz\F S  
e,lLHg  
不记名支票cheque to bearer||bearer cheque o[i*i<jv-  
5%}!z~8Y4  
DsbTx.vA  
A}&YK,$5ED  
记名支票||认人支票cheque to order P ?nk>  
'GiN^Y9dcc  
gGx(mX._L?  
lNl.lI\t)y  
到期支票antedated cheque jicH94#(]  
\u))1zRd  
3d4A~!Iz  
T<NOLfk66  
未到期支票postdated cheque bf{_U%`  
LsaX HI/?b  
 Lo5pn  
$)BPtGMGo  
保付支票certified cheque NJVkn~<  
Gv}Q/v  
-Dy
<B  
zufsmY4P  
未获兑现支票，退票returned cheque aw~h03R_Z  
x'..j5  
Ei\>gXTH1-  
F`2h,i-9  
横线支票crossed cheque ^u1Nbo  
x$D^Bh,  
noEl+5uY  
_\Z'Yl  
普通横线general crossing dU
2;   
*+2_!=4V  
|v5 ge3-  
8{ =ha  
特别横线special crossing \8s:I+[HH  
CQ^(/B^c  
>goHQ 30:  
8oXp8CC  
空白支票blank cheque .Dl ?a>I  
qu dY9_  
r|jM;  
P8|ANe1 v  
失效支票，过期支票stale cheque AI#.+PrC{/  
w/rJj*  
$Bl51VjN  
\=mLL|a  
普通支票open cheque  ;aX?K/  
\_6  
|yzv o"3  
%#eQN ~  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =Y6W Qf  
&=$f\O1Ty  
N:k>V4oE  
5U4V_*V  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SK^(7Ws~0  
W*#5Sk  
Ip=QtNW3 \  
->.9[|lIg  
支票换现金||兑现to cash a cheque #N>66!/V  
o$Nhx_F  
W6i9mER-  
Mx`';z8~  
清理票款to clear a cheque B)1(  
%N&W_.F6  
i8-Y,&>V  
x=Oy 6"  
保证兑现to certify a cheque b7I0R;Zj  
CI-za !
T  
jgG9?w)|u  
$@71 w~y  
填写支票数额to fill up a cheque #OM)71kB8  
~u2f`67
{  
JJSE@$",\  
\4G9YK-N>  
支票上划线to cross a cheque l'wu-  
l"nS+z  
~LV]cX2J(  
z},\1^[
 
开发支票to make out a cheque 9X;*GC;d  
nK?S2/o#A  
|m"G r)Gm  
H)gc"aRe;Y  
签发支票，开立支票to draw a cheque||to issue a cheque { AYW C6Y  
RJerx:]  
g)r{LxT#+  
.udLMS/_  
透支支票to overdraw a cheque 2zh-ms  
,zHL8SiTX  
M|%bxG^l  
3e1-w$z&S  
背书支票to endorse a cheque j=M%*`@  
aEIz,^3  
$`/UG0rdC  
-aok]w m  
请付票款||清付票款to pay a cheque||to honour a cheque T@IzfX7  
Xy=ETV%  
,@?9H ~\  
)?(Ux1: w)  
支票退票to dishonour a cheque 83/m^^F{]  
`NgQ>KV!  

:}Yk0*  
B;e<.M)e  
拒付支票to refuse a cheque l/zv >  
pFNU~y'Kf  
C5I7\ 9F)  
~//E'V-  
拒付支票to stop payment of a cheque tJ>>cFx  
,-E'059  
n9={D  
GuU-<*u(d  
提示要求付款to present for payment 6 ?<lS.s  
iz`>'wpC  
Jk&!(YK&  
SF,:jpt`Z+  
见票即付持票人payable to bearer 0{bl^#$f  
O(8CrKYY  
&DGz/o  
0,DrVGa  
支付指定人payable to order >L4F'#I  

kG!hqj  
DH+kp$,}  
r/ g{j  
已过期||无效out of date||stale u$[8Zmgzz  
PLs`Ci|`  
`Tyd1!~  
-WqhOZ  
请给出票人R/D||refer to drawer Q}lCQK/g  
{._'Q
[  
a7Zuf B/  
/Z^a,%1  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds V^[&4  
o(Z~J}l({  
7UW\|r  
lD[@D9  
文字与数字不一致words and figures differ r1%{\<  
W& 0R/y
7  
1#_pj eG  
|w* s:p  
支票 E :**gvfq  
Icg-rwa<Z  
时间已过account closed `+\$  
Z@Q*An  
1[Yl8W%pj  
vMou`[\WlJ  
更改处应加盖印章alterations require initials oydP}X  
GyQF R?  
Ev
m3Sm!S  
`I wZVz  
:+jg311}  
oOI0q_bf  
时间已过effects not cleared -kLBq:
M  
-%fj-Y7y  
k $^/$N  
Ka(B&.  
停止付款payment stopped ZXYyG`3+  
zi6J|u  
U3:|!CC)T  
`f~bnL  
支票毁损cheque mutilated #
`|N m3b  
g{}<ptx]  
Y(7&3+'K  
dNt ^lx  
汇款||寄钱to remit||to send money uVU)LOx  
' abEY  
EEZ~Bs}d  
e7xv~C>g  
寄票供取款||支票支付to send a cheque for payment IWq\M,P  
t.;._'  
M]{~T7n-  
Jaw1bUP!oK  
寄款人a remitter pIK:$eN!/  
B(s^(__]  
PsNrCe%e  
Ij4q &i
"  
收款人a remittee -avxH?;?
7  
-d4v:Jab  
Y2l;NSWU  
)JTQZ,f3]  
国外汇票foreign Bill W>w(|3\  
>uYQt~s  
T=-UcF  
,iao56`
E  
国内汇票inland Bill + jB;  
M1m]1<  

G5U?]& I8  
Sq,>^|v4&e  
跟单汇票documentary bill GBB
r[}y-  
`O2P&!9&  
Z9M$*Z
p  
\)uA:v  
空头汇票accommodation bill a~LA&>@  
D )`(b  
%p)&mYK{  
3^wHL:u  
原始汇票original bill &)Qq%\EP4  
=Y|( }92  
(kY0<  
hL/u5h%$  
改写||换新票据renewed bill Wu{_QuAB  
B$2GEg]Ri  
n^{h@u  
+=9iq3<yfS  
即期汇票sight bill||bill on demand fNAW4I I}  
J'ce?_\?PY  
VV1sadS:S`  
fTR6]i;  
…days after date||…days after date…日后付款 di
u"Nt  
Dmi.@.  
B`R@%US  
]3,9."^  
…months after date||…months after date…月后付款 .>TG{>sH  
h&L-G j  
O6?{@l  
R3og]=uFzm  
见票后…日付款…days after sight||…days sight ldp9+7n~  
~xY"P)(x;  
S[$9_Jf  
#Swc>jYc  
见票后…月付款…months after sight||…months sight ^cP Vnl  
en{p<]H  
@ntwdv;  
9[VYd '  
同组票据set of bills IxUj(l1Fm  
Pf4zjc  
/dg?6XT/  
Peph..8Z  
单张汇票sola of exchange||sole of exchange fgL"\d}  
N }VoO0I  
FEu}zt@  
tx[;& ;  
远期汇票usance bill||bill at usance C TG^lms  
3x W:"  
S)z w[m  
6P>Y2xV:  
长期汇票long bill zP0<4E$M`  
=/a`X[9vI  
^kcuRJ0*$  
d_
$0  
短期汇票short bill Gev\bQa  
|Tmug X7  
.4E24FB[f?  
 Xp<O  
逾期汇票overdue bill rU9")4sQ  
B=>Xr!pM!  
|7,$.MK- @  
xzY/$?  
宽限日期days of grace S6bYd`  
C[znUI >  
;8vB7|54.  
"Y^Fn,c  
电汇telegraphic transfer （T.T） Z)xcx So  
X$ul=iBs  
J|U~W kW  
\M.?*p  
邮汇postal order||postal note （Am.）||post office order||money order 2l V`UIa  
EmUt/]  
E%E`\mF D  
xv$fw>  
本票promissory note （P/N） vxPr)"Vvz  
V]Ccj\Oi  
,ynN801\m  
)ZLj2H<  
押汇负责书||押汇保证书letter of hypothecation GBg  
R=Lkf  
?$A)lWk(  
g8Y)90 G  
副保||抵押品||付属担保物collateral security rLD1Cpeb,w  
D6e?J.  
=HMCNl  
lws.;abm%n  
担保书trust receipt||letter of indemnity -u~:Gd*l0  
ZI$P Qz2i  
GfP'  
|uFb(kL[U  
承兑||认付acceptance h8.(Q`tli  
&=%M("IlD  
T<nK/lp1t  
bSI*`Dc"!  
单张承兑general acceptance \hlS?uD\  
h Ks  
\Qnr0t@0  
G~&q  
有条件承兑qualified acceptance ; 1?L  
vfc5M6Vm)<  
7Y.yl F:  
$@{d\@U  
附条件认付conditional acceptance B[w.8e5  
Ls|)SiXrY  
>3p8o@:  
[}Rs  
部分认付partial acceptance   ri3*~?k00