[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{\wkn  
会计报表statement of account B mq7w,L.  
L^:+8g  
q^],K'  
MIPmsEdBi  
往来帐目account current 0r=:l/Pz  
#87:Or1  
OHeVm-VC  
>&h#t7<  
现在往来帐||存款额current accout MF/359r)Et  
,?;q$Xoi  
noiUi>G;:  
RG=!,#X  
销货帐account sales nA%H`/O{  
* ";A~XNx  
oXG,8NOdC  
"=I ioY  
共同计算帐项joint account O@jW&-;  
vKppXm1  
mBgMu@zt)  
iJ_FJ[ U  
未决帐项outstanding account @)mH"u!(7  
6y&d\_?Y  
2ul!f7#E  
aF4vNUe
G  
贷方帐项credit account||creditor account kKnz F  
b]hP;QK`U$  
gc@,lNmi  
;wCp j9hir  
借方帐项debit account||debtor account /X)fWO S6  
_@0>yMZ^  
/C29^P  
uUb[Dqn  
应付帐||应付未付帐account payable [i24$UT  
 Z+ [Nco
 
Riid,n  
C,:3z  
应收帐||应收未收帐account receivable "YD<pRVB  
hRZ9[
F[[  
DzX5_ kA  
@qH{;   
新交易||新帐new account ZK4/o  
Q}ho Y  
weC$\st:D  
uNV(r"
 
未决帐||老帐old account w~sr2;rp<  
9/R|\  
hH8:7i  
+~RiCZt  
现金帐cash account nb0V~W  
v0`E lkaN  
p%5RE%u  
2w93 ~j  
流水帐running account k0.|%0?K  
"Q]`~u':  
?fcQd6-}  
z>+@pj   
暂记帐||未定帐suspense account h_L-M}{OG  
1Iu^
+  
tn201TDZ]=  
q?'*T?|  
过期帐||延滞帐overdue account||pastdue account 75}BI&t3k  
[_ESR/&N  
C0;c'4(  
7u-o7#,X2  
杂项帐户sundry account =xFw4D9  
GMRw+z4  
%gDMz7$~  
he;;p="!*  
详细帐单||明细表detail account ~7T]l1]W%  
W\gu"g`u  
^0ZabR'  
k2muHKBlk  
呆帐bad account K"-.K]O8E%  
`~QS3zq  
J<BBM.^]  
6}A1^RB+w  
会计项目title of account S1NM9xHJ  
*j RNpB{)z  
%JmSCjt`G  
!},_,J~(|  
会计薄||帐薄account-book m[,! orq  
oVyOiWo\Z  
Oe=7
z'o  
x\!Q[  
营业报告书||损益计算表account of budiness||business report gq4le=,v  
LC) -aw>-  
jHq.W95+P  
h^eaV,x>=  
借贷细帐||交验帐account rendered @13vn x  
6hQ?MYX  
e*. l6H/B  
`Xvrf  
明细帐account stated gH5E+J_$  
I|] ~f[xI  
,cD(s(6+  
3 4CqLPg8  
与…银行开立一户头to open an account with XhjH68S(  
OD 09XO  
-R@mnG 5  
 Ew1> m'  
与…银行建立交易to keep account with -t2bHhG  
ys|a ^VnN  
]P;Ng=a  
< TJzp  
继续记帐to keep account F1%-IBe  
86$9)UI  
F[mL_JU   
H@o3u>}  
与…有交易to have an account with )e`$'y@L$  
`b 6j7  
+x$GwX  
1:5jUUL8  
作成会计帐||有往来帐项to make out an account with }S|~^  
Cc7PhoPK  
WVlyR\.  
J P'|v"  
清算||清理债务to make up an account *T0{ yI  
gSS2)Sd}
 
-E_lwK  
Lq.aM.&;#  
清洁帐目||与…停止交易to close ones account with + >?"P^  
R,?
7|x  
swEE >=  
$6Z@0H@X  
结帐to close an account gOaL4tu  
]Gm"U!h*  
7jP C{W  
,tBb$T)7<  
清理未付款to ask an account||to demand an account 6'+;5M!  
ak]:ir`o  
V*HkFT  
_GSl}\  
结清差额to balance the account with cC@B\Q  
D
/w X  
P5/\*~}  
$2N)m:X0  
清算to settle an account||to liquidate an account||to square an account @X\-c2=  
*0M[lR0t  
5{?J5  
w+c%Y\:  
审查帐目||监查帐目to audit an account Kppi N+||  
Jb+cC)(  
'o41)p  
##Jg>HL'  
检查帐目to examine an account >;I$&  
zi M~V'  
62{(i'K  
; C/:$l  
转入A的帐户to charge the amount to As account &|cg`m  
|/rms`
YQ  
{ uVvo=3  
G 92\` Q  
以计帐方式付款to pay on account >6xZF'4  
i#c1ZC  
A#/O~-O^  
vh
e[:`=a  
代理某人||为某人on ones account||on account of one $mfZ{  
j?a^fcXB  
4O}ZnE1[  
B
.)!zv\{  
为自己计算||独立帐目on ones own account 90ZMO7_  
w<}kY|A"=-  
VHwAO:+-  
k0[b4cr`  
由某人收益并负风险on ones account and risk||for ones account and risk [N]5)n  
iKs @oHW  
Q7u/k$qN  
-2Bkun4Pt  
由某人负担for ones account||for account of one $H}G'LqiG  
SvE3E$*  
BCy# Td  

>/W  
按某人指示||列入某人帐户by order and for account of one 1< 22,  
/K!&4mK  
S.G"*'N  
L-J 7z+{  
列入5月份帐目for May account
|%p;4b  
([vyY}43h  
LBO3){=J  
~< ~PaP$=\  
编入某中帐项下to pass to the account of||to place to the account of =v-qao7xCV  
)w3?o#@  
Y8$Y]2  
e+`LtEve0  
寄出清算书to send in an account||to send in render an account LmCr[9/  
'E _M,Y  
dXwfOC\\  
k :KN32%  
支票薄cheque book 2L\}
 
 Xaz`L  
+OEheG8  
H>
Y0R  
支票陈票人cheque drawer TU-aL  
BC*)@=
7fx  
. }#R  
8\ 
V  
持票人cheque holder 0#$<2   
'aj97b;lpG  
"e)C.#3  
i-kj6N5  
不记名支票cheque to bearer||bearer cheque d'bAM{R>  
nw.,`M,N  
yf 7Sz$Eq  
pv LA:LW2  
记名支票||认人支票cheque to order Dm^Bk?#(  
jFE1k(2e  
3u&>r-V6Fn  
|<:Owd=  
到期支票antedated cheque [Un~]E.'J  
3c%dErch  
B<V8:vOam  
.N:& {$o:  
未到期支票postdated cheque 1$+-?:i C  
[.ya&E) x  
|{STk
V]  
O1C|{ M  
保付支票certified cheque Y! 8 I  
'3<AzR2  
M/Twtq-`H  
dq6|m }g{  
未获兑现支票，退票returned cheque +1uAzm4SL  
B z7rf^H`Z  
"W"
2Y(  
{hP _"nN#  
横线支票crossed cheque S)n+E\c  
`jI$>{oa  
PN(P$6
 
84X/=l-c=  
普通横线general crossing e-@.+f2CC  
\vKKq/f  
V"A*k^}  
47/14rY 2  
特别横线special crossing o.o$dg(r!  
jPDk
~|  
X 

npn{  
YA?46[:  
空白支票blank cheque VKZZTFmV2)  
<SPT2NyX  
mFGiysM  
KscugX*x  
失效支票，过期支票stale cheque J*%XtRio  
p?6`mH  
%}`zq8Q
;  
@,9cpaL3  
普通支票open cheque m-wK8]t9  
&"R`:`XF  
nt
Zl(]l  
=sIkA)"!=  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ukInS:7  
0]~'}  
'zUWO_(  
:(?F(Q^  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Vw@?t(l>  
wf,B/[,d  
?as1^~  
F\Z|JCA  
支票换现金||兑现to cash a cheque Y}n$s/O:u8  
g><*qd?t  
# fe%E.  
_U<r @  
清理票款to clear a cheque 810pJ  
8TE2q Pm  
qhQeQ  
XwlF[3VbiX  
保证兑现to certify a cheque [S:{$4&  
 0rA&Q0  

#GVf+8"  
{gkY:$xnrG  
填写支票数额to fill up a cheque C25EIIdRb  
a49xf^{1"i  
d7U%Q8?wUR  
6!|/(~  
支票上划线to cross a cheque 7jzd I!  
TGSkJ 1Lx  
^77Q4"{W  
{Y6;/".DM  
开发支票to make out a cheque OH_mZA  
,| Zkpn8  
?E6C|A$I  
IwZe2$f  
签发支票，开立支票to draw a cheque||to issue a cheque ,?KN;~t#vz  
>S[NI<=8S  
=;z42oS  
Fu$JI8  
透支支票to overdraw a cheque 4COo~d  
XPfheV G  
?]/"AWUX  
$%"?0S  
背书支票to endorse a cheque L Rn)  
(DTXc2)c  
@ |^;d  
J;#7dRW{  
请付票款||清付票款to pay a cheque||to honour a cheque @\}w8  
@ rG=>??k  
\ 0J&^C  
w yC1
M  
支票退票to dishonour a cheque ":Uv u[-  
T@?uA *J  
XR@C^d  
x:0nK,  
拒付支票to refuse a cheque 4RDdfY\%u  
YkJnZ_k/P  
ZmKxs^5S  
|<Rf^"T  
拒付支票to stop payment of a cheque ^
,sKj-  
5m\T~[`%  
v$]eCj'  
Jr.4Y>;}e3  
提示要求付款to present for payment =&-+{txs  
VPI;{0kh  
? f>pKe  
2(s-8E:  
见票即付持票人payable to bearer RS9mAeX4h  
 }0f"SWO>  
syB.Z-Cpd  
grbUR)f<?-  
支付指定人payable to order -+,3aK<[  
d>k"#|  
cms9]  
fKQq]&~ H  
已过期||无效out of date||stale u0?,CQPL  
Z+M* z;  
kW.it5Z#  
KL^hY jC  
请给出票人R/D||refer to drawer E5`KUMZkq  
m6iQB\ \  
5fuB((fd(  
$`'Xb  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v
q;_x  
m0[JiwPI  
d"~-D;  
SXF~>|h5<  
文字与数字不一致words and figures differ qpZR-O  
@p$$BUb  
P8\bi"iiN  
t/Y)%N  
支票 Ow f:Kife  
z]33_[G1U  
时间已过account closed {wy#HYhv  
m{{ 8#@g  
0k):OVfm=  
KoF_G[m  
更改处应加盖印章alterations require initials PZE{-TM?W  
)D>= \Me  
2|:xb9#  
V0/O T~gS8  
qdY*y&}"J  
*fg|HH+i  
时间已过effects not cleared ~3r}6,%  
RM `zxFn  
V^/]h u   
C[IY9s:Pf  
停止付款payment stopped o5`LLVif5y  
"79"SSfOc  
i?D KKjN$  
OK\F  
支票毁损cheque mutilated ,d~6LXr<fM  
8AQ@?\Rc"2  
vzPuk|q3  
,'z=cB`+o  
汇款||寄钱to remit||to send money N}5'Hk4
+  
6E0{(*  
,bnrVa(I  
G.y~*5?#  
寄票供取款||支票支付to send a cheque for payment l.@&B@5F  
:0'2m@x~  
'BmLR{[2L  
Z&[_8Y5j  
寄款人a remitter w$%1j+%&
 
TF7~eyLg  
T]0H&Oov  
T2p;#)dP  
收款人a remittee LktH*ePO  
V3t;V-Lkt  
KE*8Y4#9  
7f,!xh$  
国外汇票foreign Bill .M zAkZ=  
R[T94U  
sBV})8]KM  
QxS=W2iN  
国内汇票inland Bill /hksESiU  
?@LqrKj11  
P{ HYZg  
3qNLosm#M  
跟单汇票documentary bill f OtzbYVC  
q[Ed6FM$~  
/lqVMlz\77  
5*P+c(=  
空头汇票accommodation bill
0kOl,%Ey  
_oBJ'8R\  
6l,oL'$}P1  
Yv ZcG3@c3  
原始汇票original bill gtVnn]Jh  
|| 0n%"h>i  
.lE7v-e  
TOC2[mc'  
改写||换新票据renewed bill E Zh.*u@^r  
SoPiEq  
(W'.vEl  
Htn''adg5  
即期汇票sight bill||bill on demand /ij)[WK@  
rwh,RI) )g  
66 @#V  
|jT^[q(z  
…days after date||…days after date…日后付款 \[yg f6#[  
 tQSJ"Q  
}?KfL$@$  
D_2~ 6  
…months after date||…months after date…月后付款 Fh0cOp(  
qOM"?av  
PTZ/jg@71  
'wm :Xa  
见票后…日付款…days after sight||…days sight &upM,Jsr*  
#ssSs]zl  
/.m &rS  
U?.cbB ,  
见票后…月付款…months after sight||…months sight yuA+YZ  
pN?geF~t|  
jPc"qER!  
o.|P7{v}  
同组票据set of bills mA2L~=v#  
:Y)jf
 
DITo.PU  
3 jRI@  
单张汇票sola of exchange||sole of exchange |X6/Y@N  
bpp {Z1/4  
Y5,[udF:O  
H.=S08c3kA  
远期汇票usance bill||bill at usance -{O>'9'1A  
CaE1h9  
[QZ g=."  
su\iUi  
长期汇票long bill IF~E ;  
RM|2PG1m  
Q! *}^W  
rU!QXg]uD  
短期汇票short bill qr<RMs  
L5j%4BlK/  
=&~7Q"  
cM 5V%w  
逾期汇票overdue bill (2uF<$7(  
 oo4aw1d  
e !2SO*O  
DElrY)3O.  
宽限日期days of grace o!@}&DE|*L  
#ExNiFZ  
3Z%~WE;I  
0*^>/*  
电汇telegraphic transfer （T.T） =`pH2SJT  
0Fc^c[  
}huFv*<@'  
` G-V %  
邮汇postal order||postal note （Am.）||post office order||money order Qo$j'|lD  
dn1Fwy.  
``:+*4e9  
OC=g 1  
本票promissory note （P/N） SPN5H;{[]K  
U]AJWC6  
j[Q9_0R~lR  
r?2EJE2{V  
押汇负责书||押汇保证书letter of hypothecation AC&)FY
  
;1AXu/  
gzd<D}2F~  
wG@f~$  
副保||抵押品||付属担保物collateral security i9k oh3R\  
/nWBol,  
PK).)5sW  
f"RS,]  
担保书trust receipt||letter of indemnity 4H4ui&|7u6  
m"/ o4  
WRov7  
B&L-Lc2  
承兑||认付acceptance cNl NJ  
LE}V{%)xD  
7SJR_G6,{  
~YRG9TK  
单张承兑general acceptance Bw/8-:eb  
S7 !;Z@  
rt0_[i  
of=N+ W  
有条件承兑qualified acceptance V|&->9"  
lc[)O3,,B  
WCD)yTg:ES  
pf$gv L  
附条件认付conditional acceptance aY
-7K._</  
)_olJCdaP^  
F}~qTF;H  
$uUR@l  
部分认付partial acceptance   p?2^JJpUb