[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。   0Y81B;/F  
会计报表statement of account ST#MCh-00  
[%a
lnY  
WDC+Jmlgp  
j<-#a^jb  
往来帐目account current
#MyR:V*a  
8tR(i[L   
75+#)hNa!P  
0'IV"eH2  
现在往来帐||存款额current accout G'5 p/:
 
2|KgRk|!  
y\Z$8'E5W  
aeQvIob@  
销货帐account sales CHeU?NtFps  
\~]HfDu  
\<}
4D\qz  
[<+A?M=  
共同计算帐项joint account 4'ym vR  
0@K?'6  
LX [_6  
x pWx6  
未决帐项outstanding account (}W+W\.  
E,S[3+  
Kyz!YB  
$?.0>0,<  
贷方帐项credit account||creditor account 4;]<#u  
!\ IgT t,  
OD*\<Sc  
G,#]`W@qhK  
借方帐项debit account||debtor account HH-A\#6J  
G% |$3  
L9|55z  
CWP),]#n  
应付帐||应付未付帐account payable Tq\S-K}4!  
|,3>A@  
</UUvMf"  
|\?mX=a.y  
应收帐||应收未收帐account receivable _6b?3[Xz  
.l| [e  
R Obo4  
WIe7>wkC  
新交易||新帐new account t<)C bple\  
$2p=vi3  
[g bYIwL.  
_GoV\wGKl  
未决帐||老帐old account CFm( yFk  
q#{.8H-X'  
\~sc6ho  
O% g Q  
现金帐cash account %h}Qf&U_  
JHxy_<p/  
a.n;ika]-  
qc(R /[  
流水帐running account uwQ~4   
g[oa'.*OB  
^#|Sl D]  
BHVC& F*>  
暂记帐||未定帐suspense account / $Qs1*  
Vs[A  
03ol6y )C  
e-!6m#0  
过期帐||延滞帐overdue account||pastdue account (i1JDe  
kPhdfF*Q  
p<eu0B_
V  
>@b]t,rrK  
杂项帐户sundry account QKW\z aG  
\kDQ[4mGq  
6:fHPlqW  
-YDA,.Ic?  
详细帐单||明细表detail account wbIgZ]o!/;  
50s1o{xwc  
oO0dN1/  
.3X5
~OH  
呆帐bad account e=>:(^CS  
'YKzs;y$  
9HsiAi*  
O$q xo &  
会计项目title of account b< dwf[  
.tdaj 6x  
>>cb0fH
5  
&z;b
X-"E  
会计薄||帐薄account-book TpAE9S  
ww}4  
^n|yfvR  
(#&-ld 6  
营业报告书||损益计算表account of budiness||business report V-{3)6I$hG  
Fb!Ew`;QT  
`rLcJcW  
v)b_bU]Hx  
借贷细帐||交验帐account rendered a2!U9->!  
:F |ll?  
:17Pc\:DS  
@A5'vf|2;.  
明细帐account stated (-no
`j  
"
t.Jv%0=  
%.h&W;  
JdM0f!3  
与…银行开立一户头to open an account with &<=?O a  
3 T1,:r  
)+ V)]dS@%  
O .ESI  
与…银行建立交易to keep account with O"M2*qiH  
5%_aN_1?ef  
gW5yLb_Vz$  
RoFOjCc>D.  
继续记帐to keep account
r4isn^g  
C09rgEB\B  
`j1b5&N;7  
&o;d  
与…有交易to have an account with Ke;eI+P[  
BXb=NE   
+a'LdEp  
83adnm  
作成会计帐||有往来帐项to make out an account with I}jem  
;*G';VuT  
Tc.QzD\  
xZ]QT3U+  
清算||清理债务to make up an account eJ%b"H!  
=h@t#-Z"  
-d.i4X3j  
Vb8Q
h601  
清洁帐目||与…停止交易to close ones account with *mJ\Tzc)  
(KLhF  
5SMV3~*P  
SDc8\ms  
结帐to close an account j"A<qI  
.6Llk M6[g  
3#0y.. F  
bZ>dr{%%e  
清理未付款to ask an account||to demand an account A+MG?k>yg  
|ms.  

x[y}{T  
'~9w<dSB!r  
结清差额to balance the account with 3L CT-rp  
|vw],r6  
Q!!u=}GYK  
bt};Pn{3  
清算to settle an account||to liquidate an account||to square an account M2$
Hb_S{  
D#D55X^6*  
DbSR(:  
/^L<q  
审查帐目||监查帐目to audit an account p'0X>>$  
z1^3~U$}  
o%,?v 9  
@ 6 a'p  
检查帐目to examine an account >m:n6M'r  
#N$\d4q9  
FHSFH>  
gZ|!'  
转入A的帐户to charge the amount to As account r8tW)"?  
|[0Ijm2  
O#k eoC4  
oj[~H}>  
以计帐方式付款to pay on account [C/{ru&E  
~
.4y* &  
qj/Zk[  
AmZW=n2^  
代理某人||为某人on ones account||on account of one 44s 9\  
'1rGsfp6In  
$NCR V:J  
n2~WUK  
为自己计算||独立帐目on ones own account O')=]6CQ*  
% H<@Y$r  
O+|ipw*B%  
:7i x`C2  
由某人收益并负风险on ones account and risk||for ones account and risk $) M2  
C }|.z  
TNckyP75u  
gnkeJ}K  
由某人负担for ones account||for account of one }.pqV X{d  
~;z] _`_Va  
j sD]v)LB  
o:&8H>(hn]  
按某人指示||列入某人帐户by order and for account of one Ke:WlDf  
%wXjP`#  
spTz}p^\O  
XdmpfUR,13  
列入5月份帐目for May account E=CAWj\  
j{'_sI{{  
Cn{v\Q~.4
 
jo0XF]  
编入某中帐项下to pass to the account of||to place to the account of d#XgO5eyO  
f_$hK9I  
i=*H|)  
m+(g.mvK>  
寄出清算书to send in an account||to send in render an account .jg@UAK  
*>"NUHq  
U?d I  
"G~!J
\  
支票薄cheque book ^pH8'^n  
&ds+9A  
H2H[DVKv  
b !y  
支票陈票人cheque drawer Dn@ZS_f  
$U.|  
:4-,Ru1C"  
';Q8x?BS  
持票人cheque holder sp:4b$zX  
N UvVhy]{  
@"BhKUoV$K  
3!\h'5{  
不记名支票cheque to bearer||bearer cheque c-5AI{%bl6  
9r+'DX?>  
> e& L"  
SD: D8"8  
记名支票||认人支票cheque to order k7Qs#L  
vb?.`B_>&  
Ynvf;qs  
']>9/r#  
到期支票antedated cheque N&p0Emg  
XVqkw@Ia4!  
+or <(%o @  
DO*  
未到期支票postdated cheque 1<1+nGO  
r180vbN$  
>qOG^{&x  
$[Z~BfSQ  
保付支票certified cheque 1KrJS(.  
,mHUo4h1O  
g) ^s+Y  
$pAJ$0=sw  
未获兑现支票，退票returned cheque GC7WRA  
8Th,C{  
w&p(/y  
-z+,j(@  
横线支票crossed cheque pZlsDM/=  

H7.l)'  
p&x!m}!  
J<+f7L  
普通横线general crossing xSd&xwP  
k9OGnCW\  
2b"Dk
Jj'  
cQuL9Xo  
特别横线special crossing qe#5;
#  
#"KC29!Yj  
Sx QA*}N  
*!$Z5Im  
空白支票blank cheque 5N$XY@  
X*@
tp,t  
u%e ~a]  
w-e{_R  
失效支票，过期支票stale cheque dt:$:,"   
5]LWWjT  
3sdL\  
YmaS,Q-  
普通支票open cheque O7 aLW  
s$>n U  
c/tB_]  
4>0q0}J=5  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Wj^e)2%  
GnW MI1$  
PjEJC@n  
f\dfKNm6  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @9KW ]7  
lP`BKc,   
ebI2gEu;a  
.>F4s_6l  
支票换现金||兑现to cash a cheque #DFi-o&-  

wxo  
9;U? _   
;\2Z?Kq  
清理票款to clear a cheque x+Xd7N1  
0?>(H(D^/  
y0mND 
ze  
jW`JThoq  
保证兑现to certify a cheque Icrnu}pl_  
9%T"W  
( ~5M{Xh  
:}v-+eIQ  
填写支票数额to fill up a cheque 5\bGCf  
nPXP9wmh4x  
Pn">fWRCx  
":Tm6Nj  
支票上划线to cross a cheque YP _
L~zZ  
&R<aRE:+R  
K'r;#I|"J  
E
^F<"mL*  
开发支票to make out a cheque /VT/KT{  
;z4F-SYQ  
,<tJ`,0X  
$q@d.Z>;  
签发支票，开立支票to draw a cheque||to issue a cheque 2r!ltG3}  
P+hcj p*  
dz9 U.:C  
TsaQR2J@  
透支支票to overdraw a cheque EYq?NL='  
!Rl|o^Vw>{  
oM~y8O  
 '/.Dxib  
背书支票to endorse a cheque ):! =XhQ  
v&YeQC>  
J/4T=:\  
V[nP TYO4  
请付票款||清付票款to pay a cheque||to honour a cheque nL:&G'd  
ZiJF.(JS  
o ?Hfxp0}  
BUBx}dbCM  
支票退票to dishonour a cheque eTx9fxw  
4@?0wV  
aDNB~CwZZ  
vAUt~X"  
拒付支票to refuse a cheque ;A EfU^[  
QPx5`{nN  
>s{I@#9  
j HHWq>=d  
拒付支票to stop payment of a cheque :jl* Y-mM  

|q77  
!'jq.RawP  
X=$Jp.  
提示要求付款to present for payment [b3!H{b#  
Wm}c-GD  
:DN!1~ZtW  
>S +}  
见票即付持票人payable to bearer FbE/x$;~O  
.zO2g8(VR  
-&8( MT*  

o]e,5]  
支付指定人payable to order wGAr
R7r  
%F>~2g?$  
YvU%OO-+,  
:X;G]B .  
已过期||无效out of date||stale G68KoM  
Ap dXsL  
dE7x SI  
t/iI!}  
请给出票人R/D||refer to drawer AFz:%m  
\3 SY2g8+  
nj[TTndJt  

FQ<-Wc  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h:%,>I%{  
9jkz83/+<  
J6Z[c*W  
;t&q|}x"  
文字与数字不一致words and figures differ 1X?ro;  
A5XMA|2_  
x%B_v^^^  
p/h\QG1   
支票 \
zO.#H  
&BVH
Q7[  
时间已过account closed pp"X 0  
}Ce9R2  
.G8`Ut Z  
tDK@?PfKz  
更改处应加盖印章alterations require initials v ccH(T  
U: 9&0`k(  
%~LY'cfPse  
U zy @\  
Cy~IB [  
o7) y~ ke  
时间已过effects not cleared 7d:]o>  
G]K1X"W?  
eHphM;C  
Qd}n4KF\  
停止付款payment stopped Th)
  
Y6jyU1>  
s6`E.Eevm  
kuEXNi1l  
支票毁损cheque mutilated h[ .  
gX}'b\zxC  
|a(KVo  
Ni_H1G  
汇款||寄钱to remit||to send money Xoe|]@U`  
/;`H )  
h,{m{Xh  
42Z:J 0  
寄票供取款||支票支付to send a cheque for payment  0,Ds1
y^  
-^@FZR^Y  
72<9xNcB!}  
PUdv1__C  
寄款人a remitter ng1E'c]0@  
|Xso}Y{  
^{Y,`F  
m06'T2I  
收款人a remittee a"#t'\  
3lUVDNbZ  
PQHztS"  
GkAd"<B  
国外汇票foreign Bill i).%GMv*r  
e={O &9Z  
S^QEctXU  
A
(y6]E!  
国内汇票inland Bill X5)D[aE6  
&h5Vhzq(<  
(X Z[-M7  
mb\T)rj  
跟单汇票documentary bill >.?yz
  
BtJkvg(2]  
1[egCC\Mo_  
R?wZ\y Ks}  
空头汇票accommodation bill }z]d]  
^twyy9VR  
9ihg[k  
yFE0a"0y  
原始汇票original bill |_53So:g  
T8 FW(Gw#  
"*lx9bvV_  
a"(Ws]K  
改写||换新票据renewed bill uKx:7"KD  
]3,'U(!+  
(:iMs) iO{  
Q2fxsa[  
即期汇票sight bill||bill on demand H1N@E}>|  
u(9pRr L  
P]+B}))  
(B#FLoK  
…days after date||…days after date…日后付款 lxn/97rA  
Q& [!+s:2J  
 0:{W t  
6~dAK3v5  
…months after date||…months after date…月后付款 iM .yen_vp  
|!oC7!+0^  
g`y9UYeh  
+w0Wg.4V  
见票后…日付款…days after sight||…days sight 5<Kt"5Z%7  
w,1N ;R&  
i4Yskh T  
<$A,|m  
见票后…月付款…months after sight||…months sight ,2AulX1  
f1NHW|_j  
J.iz%8  
FBE|pG7  
同组票据set of bills )Kx.v'  
TOiLv.Dor  
yzEyOz@Q  
WsTIdr36x  
单张汇票sola of exchange||sole of exchange Zbo4{.#  
BB}WfA  
/ Xnq0hN  
aT^ $'_ G  
远期汇票usance bill||bill at usance DY`0 `T  
0+mR y57  
5Sl"1HL  
QMMpB{FZ`o  
长期汇票long bill &>-'|(m+2  
Rk9n,"xpv  
CC^D4]ug  
s}JifY`  
短期汇票short bill Gza=
 0  
.XgY&5Qk  
WrP +n  
9DBX.|  
逾期汇票overdue bill gV)/lDEM5  
fBX@ MedC  
bfeTf66c  
wPI!i K@Ro  
宽限日期days of grace zd_N' :6  
/[c_,G""  
@<DRFP  
J5a8U&A  
电汇telegraphic transfer （T.T） Km
x4bp4  
j&ti "|2\  
*6JA&zj0B  
D <~UaHfk  
邮汇postal order||postal note （Am.）||post office order||money order QXj#Brp  
(bm> )U=  
S^R dj ]  
7 \xCNOKh  
本票promissory note （P/N） W,8Uu1X =  
R1JD{  
\=({T_j4  
4UbqYl3|a  
押汇负责书||押汇保证书letter of hypothecation 0SD'&   
@Mg&T
$  
,'C*?mms  
# 2|biTJ  
副保||抵押品||付属担保物collateral security g)f& mQ)  
RAa1^Qb  
t=lDN'\P  
86LE )z  
担保书trust receipt||letter of indemnity ="G2I\  
tIn`L6b  
h_-4Q"fb(  
x7B;\D#`i/  
承兑||认付acceptance jhRr!  
;u`8pF!_eE  
v2gk1a&  
a /]FlT  
单张承兑general acceptance %,$xmoj9O]  
[1GwcXr  
4SUzR\  
Z|KDi `S  
有条件承兑qualified acceptance bOU"s>?  
F<h+d917  
|FFz $'8)  
|t"CH'KJZ  
附条件认付conditional acceptance }72\A
w5  
8@ f!,!Wn  
7"Nd
a3  
_KloX{a  
部分认付partial acceptance   N, u]2,E