[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。   glC,E>  
会计报表statement of account .]E"w9~  
gy?uk~p  
XR]bd  
0Fkr3x  
往来帐目account current [+FiD  
`BZ|[ q3  
8$c)]Bv  
7Td 9mkO  
现在往来帐||存款额current accout Lvt3S .l  
a6zWg7 PN  
ZeG4z({af  
~5Fx[q  
销货帐account sales TgJ+:^+0  
ms3"  
:Xy51p`.;]  
%V;*E]  
共同计算帐项joint account NEIF1(:  
P7>\j*U91{  
,#N}Ni:  
S?Cd,WxT  
未决帐项outstanding account PkFG0  
KHP/Y{mH  
h}| .#!C3  
n
Kd'5f1  
贷方帐项credit account||creditor account ADF<5#I  
aAqM)T83  
1OvoW Nx  
+PBl3  
借方帐项debit account||debtor account '=G6$O2  
PE;<0Cz\  
$$Tf1hIg  
cY+fZ=  
应付帐||应付未付帐account payable AaU!a  
uo?R;fX26  
}@.@k6`n  
/\qzTo  
应收帐||应收未收帐account receivable 3ut<o-
 
{oAD;m`  
`_.:O,^n^  
8 # BR\  
新交易||新帐new account QeT~s5 H  
2f{p$YIt  
TPx`qyW  
PDH|=meXM  
未决帐||老帐old account >mtwXmI  
``]NB=N}{1  
Hi2JG{i  
w('}QB`xad  
现金帐cash account /F^ Jn_  

pm9sI4S  
G,+3(C  
\'zloBU  
流水帐running account +_ 8BJ  
%jx<<hW  
|F\fdB}?S:  
YHY*dk*|C  
暂记帐||未定帐suspense account *Cp:
<Mnd  
DD  
00SS<iX  
Pxkh;:agD  
过期帐||延滞帐overdue account||pastdue account vo:h"ti  
=/xx:D/  
 `wIWK7i  
Gh6U<;V?*  
杂项帐户sundry account H}&JrT95  
 0,&] 2YJ  
E:B<_  
UCj<FN `  
详细帐单||明细表detail account dEI!r1~n  
9:3`LY3wW  
=
eS?`|  
Pd;8<UMk  
呆帐bad account ;jQ^8S  
6~>h;wC  
hW~
UJ/$  
:)4c_51 `  
会计项目title of account }fef*>>}  
eNH9`Aa  
'n
"we# [  
*2.h*y'u  
会计薄||帐薄account-book q-@&n6PEOZ  
pVzr]WFx  
p<mBC2!%  
LOG>x!  
营业报告书||损益计算表account of budiness||business report ePR9r}  
6Hy_7\$(-  
C Qmozh-  
I(k(p\l%  
借贷细帐||交验帐account rendered +Y;hVcE9  
egr"og{  
CbxWK#aMmB  
R?#=^$7U  
明细帐account stated M$!-B,1BX  
I#]pk!  
~gQYgv<7  
OwNo$b]h`  
与…银行开立一户头to open an account with  8}AWU  
4hfq7kq7(  
oxUBlye  
9@mvG^  
与…银行建立交易to keep account with 5yj#9H  
Jr X. f  
Eg}U.ss^  
 !I&,!$  
继续记帐to keep account z6,E}
Y  
Wl+spWqW  
M '%zA;Wl  
@Jqo'\~&  
与…有交易to have an account with 
qu'D"0  
%] :ZAmN  
m fffOG  
-eD]gm  
作成会计帐||有往来帐项to make out an account with _ShWCU-~Z  
Bva2f:)K|  
/?b{*<TK  
=[Z3]#h  
清算||清理债务to make up an account se]&)%p[  
;n|%W,b-  
mb%U~Na  
4pelIoj  
清洁帐目||与…停止交易to close ones account with %.'oY%  
C(8!("tU  
6hcK%0z  
g>gf-2%Uo  
结帐to close an account .wlKl[lE2  
@[f$MRp\  
jaavh6h)  
1{a4zGE?[  
清理未付款to ask an account||to demand an account 4M6[5RAW{  
suFk<^3  
ZSD7%gE< D  
PRFl%M.H`  
结清差额to balance the account with ?| 6sTu!  
cW"DDm g  
l]Ym)QP  
T5I#7LN#  
清算to settle an account||to liquidate an account||to square an account a"t~
K  
B(} 'yY@%u  
h^1!8oOYD  
59"tHb6E  
审查帐目||监查帐目to audit an account 6R$Yh0%  
k\dPF@~Hvl  
/;[x3}[  
8Z"f"  
检查帐目to examine an account wf\7sz  
Ho[]03
 
WB<MU:.Vc  
lk R^2P
 
转入A的帐户to charge the amount to As account Je2&7uR0  
`CBXz!v!O  
nG{o$v_|  
a'n17d&  
以计帐方式付款to pay on account gS j0+|  
sX*L[3!vN  
I_N:j,Mx  
>ZeARCf"f  
代理某人||为某人on ones account||on account of one WiQVZ{  
]:'

]  
.c@Y?..+  
{{>,c}O /  
为自己计算||独立帐目on ones own account }QQ 7jE  
 s_+.xIZ  
h;y}g/HZ  
VN\VTSZh?\  
由某人收益并负风险on ones account and risk||for ones account and risk ^,5%fl  
6X?:mn'%QF  
G)M! , Q  
h+Yd \k  
由某人负担for ones account||for account of one 7sWe32  
qdmAkYU C  
Dsc0;7~6  
rwio>4=  
按某人指示||列入某人帐户by order and for account of one kt\,$.
v8  
b?lRada{I  
9k6/D.Dz  
HVhd#Q;  
列入5月份帐目for May account 6%:~.ZfN  
_Ex<VF u  
. &`Y
l K  
wPu.hVz  
编入某中帐项下to pass to the account of||to place to the account of fR+{gazk n  
G
-K{  
U /~uu  
!_~/Y/M  
寄出清算书to send in an account||to send in render an account }aI>dHL  
YktZXc?iI<  
R$ A%Zh6  
Z#(Y%6[u  
支票薄cheque book aJF/y3  
*QIYq  
v6[VdWOx5  
8O60pB;4  
支票陈票人cheque drawer h(J$-SUs  
@p}_"BHYWt  
B!8X?8D  
NXDkGO/*  
持票人cheque holder 2QEH!)lvr  
}~ N\A  
5} ur,0{  
#CAZ}];Qx  
不记名支票cheque to bearer||bearer cheque 72J=_d>+  
BA@M>j6d  
q #7Nk)<.  
n9k
  
记名支票||认人支票cheque to order ~Cw7.NA{3  
>,'guaa  
,Shzew+  
WS(m#WFQr  
到期支票antedated cheque Z]bG"K3l  
"U
hE'\()  
S~ S>62  
&2[Xu4*  
未到期支票postdated cheque ?m7i7Dz   
3O1Lv2)_  
, aBy1K  
<Kr`R+Q$DN  
保付支票certified cheque G %\/[ B  
d)D!np=  
P?c V d2Y  
z8%qCq  
未获兑现支票，退票returned cheque c;-NRvVb  
F$|:'#KN  
/YU8L  
NV?XZ[<*<  
横线支票crossed cheque f8qDmk5s  
^`aw5 +S  
UzIE,A  
<RbfW'<G  
普通横线general crossing *=v%($~PK6  
|M t2  
ePIN<F;
I  
n5BD0q  
特别横线special crossing LjW32>B  
R+e)TR7+  
4b`Fi@J\  
fkX86  
空白支票blank cheque kq?:<!z  
i^Jw`eAmT  
+j+ v(-  
?MmQ'1N  
失效支票，过期支票stale cheque G,^ ?qbHg  
W?P4oKsql*  
C2=PGq  
Ygkf}n  
普通支票open cheque x5pu+ -h  
#Z `Tk)u/  
3vAP&i'I  
5!$sQ@#}D  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8
9{;R  
KSEKoHJo  
f?GoBh<  
G?\eO&QG{"  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +t&)Z  
u8|CeA  
q+<,FdG  
'/

9MN;_  
支票换现金||兑现to cash a cheque \+Y=}P>  
DrAIQ7Jd  
"-MB 
U  
mJ5%+.V  
清理票款to clear a cheque q(hBqU
W  
eLXL5&}`fh  
G973n  
#r?[@aJ  
保证兑现to certify a cheque xw_$1 S  
v''J@F7  
ya^8mp-  
7P*\|Sxk%  
填写支票数额to fill up a cheque 7^M$u\a)U  
yENAcsv  
7 <]YK`a2d  
Z(R0IW  
支票上划线to cross a cheque <ME>#,  
F]>
+pU  
;1nXJ{jKw  
/dvr onG  
开发支票to make out a cheque i`];xNR'  
n4 N6]W\5  
]>k8v6*=  
/Ix5`Q)  
签发支票，开立支票to draw a cheque||to issue a cheque xSlgq|8  
y x#ub-A8  
8)pL0bg  
vJVh%l+  
透支支票to overdraw a cheque I!1+#0SG  
8No'8(dPX  
<Uf`'X\e6  
R~[~(`/S  
背书支票to endorse a cheque JTBt=u{6^  
3$5E1*ed  
k W 8>VnW  
o~"Y_dLsW  
请付票款||清付票款to pay a cheque||to honour a cheque CAom4Sp'  
Mk973'K'  
Ya!e83-r  
,1~zMzw^  
支票退票to dishonour a cheque .Z"`:4O  
c9CFGo?)N  
7w8UnPuM  
98?O[=  
拒付支票to refuse a cheque Ef?|0Gm  
)flm3G2u  
" Qyi/r41  
IqsUtWSp  
拒付支票to stop payment of a cheque 94t`&jZ&|u  
/7p(%vr  
n|DMj[uT  
g&EK^q  
提示要求付款to present for payment GJ2ZK=/  
?K2}<H-  
*vIP\NL?H  
dw5"}-D  
见票即付持票人payable to bearer "_dg$j`Y&&  
HJym|G>%?  
:Mh\;e  
Jmg9|g!f  
支付指定人payable to order GXQ%lQ  
4(oU88z  
@ V5i  
k\j_hu  
已过期||无效out of date||stale %, iAngF'  
y&O?`"Uv/M  
-U A &Zt  
B)L0hi  
请给出票人R/D||refer to drawer J-uQF|   
-Eq[J k  
9rT^rTV  
|mbD q\U  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7ZyP  
<%m1+%mA.  
)s,tBU+N  
]o0]i<:  
文字与数字不一致words and figures differ XOI"BLd
 
Qo^(r$BD  
Wq5}LO)  
F.1
u9)  
支票 nTwJR  
rKFnivGT  
时间已过account closed 5$Kj#9g-#  
$U9]v5  
_-543B}  
d6JW"  
更改处应加盖印章alterations require initials / j%~#@  
Umzb  
IvY3iRq6  
{ gs$pBu  
GbZ~eI`,2  
J
p}\@T.  
时间已过effects not cleared 8-k`"QI=  
-@`Ah|m@}  
V.qH&FJ=l  
lz<' L. .  
停止付款payment stopped P:vp/x!  
@H4]Gp ]  
i|AWaG)  
/J/V1dC}]D  
支票毁损cheque mutilated U.I w/T-5  
WG\ _eRj  
">3t+A  
){'<67dK  
汇款||寄钱to remit||to send money 
pOn&D  
vxC];nCC#  
<rK[&JlJ  
DQP!e6Of  
寄票供取款||支票支付to send a cheque for payment
"- X8  
MMpId Uhr  
Z}\,rex  
:3D6OBkB  
寄款人a remitter ?a% F3B  
'v CMf  
ZN;on dp4  
&p_iAMn:9  
收款人a remittee Ert={"Q  
qGMU>J.;c  
4uMMf  
bfZt<-  
国外汇票foreign Bill 6D2ot&5WW  
")vtS}Ekt  
%cUC~, g_(  
@{_X@Wv4iV  
国内汇票inland Bill 32SkxcfrCK  
^p 9V5o  
fmQif]J;;  
T8|?mVv s  
跟单汇票documentary bill VV}"zc^  
"T^%HPif  
zx2 `0%Q  
0|j44e}  
空头汇票accommodation bill U/s Z1u-  
r2'K'?T3  
4^:dmeMZ`  
oi,KA  
原始汇票original bill %k['<BYG<  
Shy.:XI  
Fv %@k{  
G/},lUzLg  
改写||换新票据renewed bill F {L#  

wXqwb|2  
<X4f2z{T{@  
Kg>B$fBx)  
即期汇票sight bill||bill on demand XXA'B{@Y)  
h?OSmzRLd  
>yn]h4
M  
id : ^|  
…days after date||…days after date…日后付款 uE(5q!/  
a*D<J}xe  
~aQR_S  
7_qsVhh]$E  
…months after date||…months after date…月后付款 DBcR1c&<H  
c U(z5th  
+$(y2F7|u-  
kJOZ;X=9/  
见票后…日付款…days after sight||…days sight ^q/^.Gf  
V(0Y   
CPcUB4a%#  
;R2A>f~  
见票后…月付款…months after sight||…months sight .-& =\}^2l  
PHIc7*_  
4]0:zS*O  
L&:A59)1k  
同组票据set of bills f-[.^/  
>!" Sr3,L  
rDoMz3[w  
*dBmb  
单张汇票sola of exchange||sole of exchange @g;DA)!(  
_4S
Z9yu  
xy!E_CuC$  
+,ar`:x&a  
远期汇票usance bill||bill at usance pxedj  
)T gfd5B  
(0LA.aBIf  
|P|2E~[r  
长期汇票long bill t!J>853  
s}` |!
Vyl  
{6qxg_{  
LCA+y1LP-_  
短期汇票short bill /`aPV"$M  
ebCS4&c  
p=x&X~  
l,b,U/3R.  
逾期汇票overdue bill /=9dX; #  
s%Ph  
T8&sPt,f  
m3P7*S5NJ7  
宽限日期days of grace }u0&>k|y  
,d_rK\J  
H i~)C\  
f]?&R c2C  
电汇telegraphic transfer （T.T） D5bi)@G7z  
mA, {E
-T  
pMViq0  
'4u/ g  
邮汇postal order||postal note （Am.）||post office order||money order b|kL*{;
  
Lp|n)29+du  
c>/7E-T  
y,`0f|  
本票promissory note （P/N） E U RKzJk  
8 Elhcs  
:ntAU2)H  
Zn)o@'{}{  
押汇负责书||押汇保证书letter of hypothecation j)iUg03>/4  
LqJV  
=<aFkBX-  
if\`M'3Xx  
副保||抵押品||付属担保物collateral security Q\xDAOEL  
;Q/1l=Bn  
?-`&YfF  
LXrk5>9  
担保书trust receipt||letter of indemnity wCv9VvF`  
f qWme:x  
ScVbo3{m*T  
a7u*d`3X=  
承兑||认付acceptance ;tA$ x!5]  
F,pKt.x  
 KE5>O1  
PGYx]r  
单张承兑general acceptance BAi0w{  
3tUn?;
9B  
Lrr(7cH,  
>MRuoJ  
有条件承兑qualified acceptance q?]K Z_a  
.V_5q:tu  
jMS>B)'T
O  
mC0Dj O  
附条件认付conditional acceptance ` 0q=Z],  
wr,+9uK  
3tkCmB  
^x^(Rk}|  
部分认付partial acceptance   _;S~nn