[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。   w*|7!iM  
会计报表statement of account L30$%G|  
~Q>_uw}g#  
QCX8IIHG  
;d'Z|H;  
往来帐目account current aMvI?y {  
E[bd@[N 8  
7g(F#T?;'  
a)#1{JaoY  
现在往来帐||存款额current accout tX"Th'Qi  
m/qbRk68s  
.?!N^_ Ez3  
DNj"SF(J  
销货帐account sales %o:2^5\W  
{FG|\nPw  
>$,y5 AJ&  
YI .w- K\  
共同计算帐项joint account S-'fS2  
y(=#WlK}  
y
:h}z).  
<1.A=_ M  
未决帐项outstanding account 6^c>,.R  
$LLA,?;!  
K.z64/H:  
_!?Hu/zo  
贷方帐项credit account||creditor account " $ew~;z  
f}@jFhr'<  
1[t=XDz/e  
pmFk50`  
借方帐项debit account||debtor account Zt&6Ua[Y}  
D.1J_Y=9  
Gsc\/4Wx  
,+ #6Y _  
应付帐||应付未付帐account payable DVkB$2
]  
#zRbx  
q=DN {a:  
 ^_%kE%I  
应收帐||应收未收帐account receivable D^-7JbE]  
T1r3=Y4  
A?oXqb  
G_dsrpI=N  
新交易||新帐new account hAjM1UQ,Y  
j$7Xs"
 
l?q%?v8  
C^z\([k0er  
未决帐||老帐old account i]#+1Hf  
mnID3=JF  
) 9oH,gZ  
03iv
3/{H  
现金帐cash account Vm|Y$C  
C(id=F  
wV)}a5+  
"sKa`WN}  
流水帐running account #%FN>v3e  
Dr~=o%  
n?:=  
hG_?8:W8HT  
暂记帐||未定帐suspense account .y&QqxiE  
q,3;m[cA  
_zu?.I0^  
D>!6,m2  
过期帐||延滞帐overdue account||pastdue account NKmoG\*  
;=< ^0hxer  
lMz<s  
KnNh9^4"\2  
杂项帐户sundry account !8@*F  
uyF|O/FC  
3~qR  
}BmS)Jq  
详细帐单||明细表detail account D)brPMS:o  
/n4pXT  
8V-\e?&^  
2nFy`|aA%  
呆帐bad account '>v^6iS  
j2Pn<0U  
S',9g
4(5  
0gn@h/F2%  
会计项目title of account
((rv]f{  
,b$2=JO'f  
vwr74A.g0  
"|m|E/Z-9  
会计薄||帐薄account-book =q"eU=9  
oy<
J6  
sK 2 e&  
M- 0i7%  
营业报告书||损益计算表account of budiness||business report a?
R[J==  
i\H+X   
 j4R 4H;  
xc?}TPpt  
借贷细帐||交验帐account rendered GyC/_ntn  
-~4+w  
c[ht`!P  
Y&2aO1  
明细帐account stated ]=!P
(z|  
? &zQaxD  
ofW+_DKB?l  
~B$b)`*  
与…银行开立一户头to open an account with AA:no=  
jFerYv&K~  
L"<B;u5pM  
c {I"R8  
与…银行建立交易to keep account with 8#` 6M5  
Z7jX9e"L  
gZT
)pP  
/dDzZ%/@  
继续记帐to keep account d/7lefF  
w.N,)]h  
j|e[s ?d  
xiyxrR;  
与…有交易to have an account with Z v0C@r  
ZB5?!.ND  
(P==VZQg  
,PWj_}|L[  
作成会计帐||有往来帐项to make out an account with k*-N
sNPw$  
Ih1|LR/c  
Gowp <9 F  
(RXS~8  
清算||清理债务to make up an account
yoqa@V  
\%,&~4 !  
/!Z^Y  
`dJDucD  
清洁帐目||与…停止交易to close ones account with gUB{Bh($Y  
&B!%fd.'  
`eRLc}aP2  
<E':[.zC  
结帐to close an account 'Zk<l#"}  
wUi(3g|A  
-PAF p3w\y  
fY2wDD  
清理未付款to ask an account||to demand an account G5Q!L;3HZ  
0zqj0   
wAbp3hX  
|ia@,*KD  
结清差额to balance the account with W'_/6_c$!  
>kdM:MK  
S=gW(c2'  
FQf#*  
清算to settle an account||to liquidate an account||to square an account ${U6=  
vW' 5` %  
"7?js $  
8U.$FMx :  
审查帐目||监查帐目to audit an account Kla
:e[{  
.R5/8VuHF  
=8{*@>CX  
{Iy7.c8S  
检查帐目to examine an account zj]b&In6;  
$<e +r$1  
{e]NU<G ,  
p27p~b&  
转入A的帐户to charge the amount to As account A
|<;  
q|q::q*  
MWq$AK ]  
v`)m">e*w  
以计帐方式付款to pay on account i+~QDo(Pi  
:$"7-a%f  
6tOi^+qN  
Mr6E/7g%  
代理某人||为某人on ones account||on account of one s!h5hwBY  
o_yRn16  
B5Va%?Wg?H  
XUsy.l/  
为自己计算||独立帐目on ones own account h3J*1  
xbC~C ~#  
7b.U!Ju  
n0.8)=;2  
由某人收益并负风险on ones account and risk||for ones account and risk *5wv%-  
[:i sZG*  
\ j]~ >9  
6H;kJHn  
由某人负担for ones account||for account of one T|f_~#?eV  
tL8't]M,  
vug-n 8  
q[boWW  
按某人指示||列入某人帐户by order and for account of one +-HE'4mo  
v:P!(`sF  
fH!=Zb_ {8  
DS 1JF  
列入5月份帐目for May account nx :)k-p_[  
A;%kl`~iyz  
r"]Oe$[#  
4GTrI@}3  
编入某中帐项下to pass to the account of||to place to the account of 2nx8iA  
OQ|,-  
bD@@tGr;W  
<t6d)mJ%  
寄出清算书to send in an account||to send in render an account [i9[Mj  
xL&PJ /'  
YnxU
(v'\  
7sN0`7  
支票薄cheque book a
a=b<Cd  
Ij$)RSPtH  
Q}z{AZ  
QAXYrRu  
支票陈票人cheque drawer !>|`ly$6  
Et0&E  
Z W2s[p r  
!ZA}b[  
持票人cheque holder 'X ~Ab  

3APYO  
gDc]^K4>  
cV(H<"I  
不记名支票cheque to bearer||bearer cheque 7n>|D^  
&`sR){R  
DD6'M U4  
a?\ `  
记名支票||认人支票cheque to order Ris-tdg  
M[vCpa  
Pd&,G$l  
}Y$VB%&Hy  
到期支票antedated cheque HqDa2q4  
Q 5T(nEA  
5z[6rT=a  
" V/k<HRw  
未到期支票postdated cheque jM;d>Gymx  
~:s!].H  
"#J}A0  
(aBP|rxg  
保付支票certified cheque `bi k/o=%  
e7wKjt2
fy  
zlN+edgY#,  
?xf~!D  
未获兑现支票，退票returned cheque u4xA'X'~R  
3_@G{O)e  
_BCT.ual  
OT"lP(,  
横线支票crossed cheque X[Y#+z4  
o+R. u}|  
&,Uc>L%m  
!zl/0o  
普通横线general crossing q2D`1nT  
<|wmjW/D  
g;ct!f=U  
]#+5)[N$>  
特别横线special crossing _4g}kL02.  
rufRaar  
2%*|fF}I  
Z*;*I<-  
空白支票blank cheque F}\[eFf[  
&8.z$}m  
N_|YOw6  
^S3A10f,  
失效支票，过期支票stale cheque KS8\F0q  
p$&_fzb  
x%Zi
E5#  
mfUKHX5  
普通支票open cheque s'_$j$1  

>hh"IfIZ4  
C[^a/P`i  

Q9SPb6O2  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]q@rGD85K  
H74NU_  
vs*_;vx  
(d1V1t2r6  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges p3i qW,[@  
Uia)5zz8  
Ebmqq#SHjX  
BZ8h*|uT"  
支票换现金||兑现to cash a cheque ^?JEyY   
8'>.#vyMGv  
^2(";.m  
tauP1&%oH{  
清理票款to clear a cheque FC|y'j 0  

'Sm/t/g"|  
qM+!f2t  
9p!dQx  
保证兑现to certify a cheque *NKC\aV`0  
a .B\=3xn  
uBV^nUjS"m  
Bx_8@+  
填写支票数额to fill up a cheque K.c6Rg  
m|g$'vjk  
7~QwlU3n<F  
rl_1),J\qG  
支票上划线to cross a cheque 4{1c7g  
LKoM\g(  
xQcMQ{&;  
=D;UMSf  
开发支票to make out a cheque xNkwTDN5  
.'+|>6eU  
BUboP?#%)  
9'1;-^U1  
签发支票，开立支票to draw a cheque||to issue a cheque VbY>l' rY  
Ra*k  
gDjd{+LUo  
RJ7/I/yD|  
透支支票to overdraw a cheque  : $u{  
 $A dp  
gs)%.k[BqG  
>(YPkmH  
背书支票to endorse a cheque &)/H?S;yN  
\^^hG5f  
bE%mgaOh  
I NFz X  
请付票款||清付票款to pay a cheque||to honour a cheque UOOR0$4  
(&a3v  
!S$oaCxM  
6='_+{   
支票退票to dishonour a cheque z.\[Va$@l  
5Rt0h$_J  
Uzm[e%/`  
h)aWerzL  
拒付支票to refuse a cheque tS*^ }e*  
*RqO3=  
FK/ro91L  
OM#OPB rB  
拒付支票to stop payment of a cheque 8Y;zs7Y  
QL|:(QM  
GurE7J^=  
+A&IxsTq5=  
提示要求付款to present for payment fQ?n(
 
n?KS]ar>  
kAKqW7,q"  
_|Kv~\G!  
见票即付持票人payable to bearer T(fR/~:z?  
9_CA5?y$:  
 *
<h  
E.Gh@i  
支付指定人payable to order @a7(*
<".  
FZ'>LZ  
}Rf:DmPE  
He$mu=$q{  
已过期||无效out of date||stale n3@g{4~  
NiQc2\4%  
\]d*h] Hms  
t&?v9n"X  
请给出票人R/D||refer to drawer \t~u :D  
wW)&Px n  
![."xHVeL  
FlA$G3  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e7j]BzGvl  
?p/kuv{\o#  
yP=isi#dDY  
gQcr'[[a  
文字与数字不一致words and figures differ \~1zAiSd>#  
c75vAKZ2  
'<E8<b
i  
KzH}5:qI  
支票 
>kLH6.  
p2_Zsq  
时间已过account closed p?gLW/n  
%A[p!U  
0?*I_[Y  
2b&
;Y/z  
更改处应加盖印章alterations require initials {XUfxNDf  
'9F{.]  
m
WFZg.#?  
i:Ct6[  
9+;f1nV  
QvQf@o  
时间已过effects not cleared QbKYB
 
d/99!+r  

n|`):sP  
"5DAGMU  
停止付款payment stopped Z 5YW L4s  
R*5;J`TW  
n^(yW  
b2@x(5#  
支票毁损cheque mutilated =$z$VbBv  
^~IcQ!j/5  
s^X/ Om  
q^+NhAMz  
汇款||寄钱to remit||to send money HyYQQ  
Xm[r#IA  
v{*X@)$  
)mO;l/,0  
寄票供取款||支票支付to send a cheque for payment |+=:x]#vV  
e/#&5ISk  
.A[.?7g  
{%k;V ~  
寄款人a remitter &,kB7r"  
"._WdY [  
3#ZKuGg=  
n&78~@H  
收款人a remittee S<9d
^= a  
)Is*- W  
qJzK8eW  
A;nmua-Fv  
国外汇票foreign Bill |0!97*H5  
PC7.+;1  
H+&w7ER  
BW\5RIWwE5  
国内汇票inland Bill ;= @-j@?  
;{7lc9uRj  
10a*7 L  
2EcYO$R!  
跟单汇票documentary bill {:8[Mdf  
c,%>7U(w_  
M<m64{m1  
Kj|F  
空头汇票accommodation bill w%-!dbmb%  
eQIi} \`  
!VTS $nJ4  
s H[34gCh;  
原始汇票original bill %,q#f#  
* rANf&y  
kx(:Z8DX  
H#`?toS  
改写||换新票据renewed bill zO]dQ$r\Z  

C:EoUu  
'^Np<  
6oBt<r?CJ  
即期汇票sight bill||bill on demand #,{v Js~  
qr;" K?NX  
*4VP5]!  
M8Lj*JN  
…days after date||…days after date…日后付款 5h7DVr!  
DNO%J^  
phSP+/w  
PS]XLz  
…months after date||…months after date…月后付款 F RUt}*  
raZRa*C;  
ZSb+92g{L$  
41D[[Gh  
见票后…日付款…days after sight||…days sight b4PK  
FKm2slzb  
7U0):11X#  
=S +:qk  
见票后…月付款…months after sight||…months sight @V u[Tg}J  
t\0JNi$2  
&bx,6dX  
HWZ*Htr  
同组票据set of bills u8=|{)yL  
86VuPV-  
H9[.#+ln  
+y#979A,  
单张汇票sola of exchange||sole of exchange *~X\c Z  
46`{mPd{aO  
(dZ&Af  
gI{F"7fa=  
远期汇票usance bill||bill at usance *E6 p=  
x7>sy,c  
mL+ps x+  
GMI>$$<  
长期汇票long bill @#">~P|Hp  
2O>iAzc  
]7@Dqd-/S  
D=]P9XDvb.  
短期汇票short bill >cLZP#^\2E  
p]HtJt|]  
$]86w8?-N  
VgL<uxq  
逾期汇票overdue bill n$iz   
sS|5x  
pTd@i1%Nr  
[c~zO+x  
宽限日期days of grace g5`YUr+3?h  
C%h_!z":  
C^'}{K  
)VrHP9fu  
电汇telegraphic transfer （T.T）
u]-$]zIH  
:PJjy6,1  
ZN/")  
V#Eq74ic  
邮汇postal order||postal note （Am.）||post office order||money order  VPzdT*g]  
dXQWT@$y!E  
Z_/03K$q  
Ns{4BM6j  
本票promissory note （P/N） Dc5XU3Eu`  
lC{m;V2  
4`B:Mq&j  
O,PHAwVG%L  
押汇负责书||押汇保证书letter of hypothecation Hr'#
0fW  
r\?*?sL  
,;;~dfHm  
pK%'S  
副保||抵押品||付属担保物collateral security 8[V!e[  
nLQJ~("  
es{ 9[RHK  
>"b"
K{t  
担保书trust receipt||letter of indemnity `Jo}/c5R  
[ q}WS5Cp  
Z]dc
%>  
oUH\SW8?  
承兑||认付acceptance ;#*mB`  
a+d|9y/k  
G1BVI:A&S  
wlJ_,wA  
单张承兑general acceptance _eS*e-@O5  
u]"RAH  
Mmn[ol
  
gxiJ`.D=  
有条件承兑qualified acceptance 1JY4E2Q  
GZo^0U,;  
SJfsFi?n  
Oc1ZIIkh\  
附条件认付conditional acceptance uPpP")  
pc #^{-  
7G(X:!  
6_7d1.wv9  
部分认付partial acceptance   q~Ud>{