[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。   q#$Al  
会计报表statement of account u
1R_u9  
:Xqq hG  
]c4?-Vq%u  
7. `Fe g.  
往来帐目account current c 2t<WRG  
G(" S6u  
;EDc1:  
..'k+0u^  
现在往来帐||存款额current accout yPs4S?<s  
DryN}EMOKD  
t"4RGO)jh  
`f?v_Ui-$  
销货帐account sales ;/l$&:  
e)"]H*  
Sc#B-4m  
}86&? 0j.  
共同计算帐项joint account l+`f\},  
Jr+~'  
[$:M/5y9  
QhR.8iS  
未决帐项outstanding account Z\c^CN  
c AnL,?_v  
Jas=D  
dnRbt{`jP  
贷方帐项credit account||creditor account _kGJqyYV  
q% *-4GP  
#e)A  
nE;^xMOK!  
借方帐项debit account||debtor account `<_A#@  
P5-1z&9O  
M uz+j.0  
=Y!x  
应付帐||应付未付帐account payable s[<a(  
3h N?l :/b  
EC#4"bU`'2  
tjLp;%6e  
应收帐||应收未收帐account receivable <j\osw1R  
gJ;jh7e@  
D#"BY; J  
l}w
9c`f  
新交易||新帐new account o\<m99Ub  
v_=xN^R  
~hiJOaCzM  
[&H$Su}$0  
未决帐||老帐old account 4PdJ  
$r>$ u  
vl}fC@%WRI  
*S _[8L"  
现金帐cash account EY+/ foP  
PH!^ww6  
zt,Tda4Y  
10.u  
流水帐running account B"; >
zF  
3jR>  
$
+'bRUo  
m 0jm$>:Z  
暂记帐||未定帐suspense account Jr2x`^aNO  
CB!5>k+mC  
"p Rr>Fa  
"Sx}7?8AB  
过期帐||延滞帐overdue account||pastdue account Dq
xtc|vo  
&>%R)?SZh  
~%gO+qD  
x{'3eJ^8  
杂项帐户sundry account [B0]%!hFw  
FR57F(31  
BIJlU(aF  
rHSA5.[1P  
详细帐单||明细表detail account _U Q|I|V#  
J~jxmh  
*HC[LM  
[nYm-\M  
呆帐bad account <q}w,XU  
uDe%M  
.@5RoD[o  
|M;tAG$,"y  
会计项目title of account WSi`KNX  
U-]Rm}X\M  
Ng Jp2ut  
mKTa.  
会计薄||帐薄account-book \Ei(HmEU  
U gqfO(  
r0Cc0TMdj  
5u:{lcC.X  
营业报告书||损益计算表account of budiness||business report JXhHitUD  
@gc|Z]CV  
t%k1=Ow5i  
#E'aa'P}  
借贷细帐||交验帐account rendered  UZ*
Yt  
Q`0k=<  
Q$`u=-h|  
U07G&?/  
明细帐account stated LK>J]p  
:6T8\W  
@nNhW  
)NjxKSiU@  
与…银行开立一户头to open an account with
)8,)&F  
;:`0:Ao.  
pBR9)T\n  
bdx mJ9a:R  
与…银行建立交易to keep account with <
jjn'*44f  
.dE2,9{Z  
asj*/eC$/i  
' K\ $B_  
继续记帐to keep account *LA2@9l  
8T]x4JQ0  
mh$Nwr/W:  
^Gt9.  
与…有交易to have an account with ,suC`)R  
_=g;K+%fb  
MJ%gF=$X  
^#0k\f>_  
作成会计帐||有往来帐项to make out an account with cD5^mxd%  
wOg?.6<Kxa  

6@X j  
xRiWg/Z~  
清算||清理债务to make up an account 3W#f Fy  
f8AgTw,K8  
{E3329t|'  
VNggDKS~K  
清洁帐目||与…停止交易to close ones account with $%GW~|S\C  
S!JwF&EW  
wJ}
9(>id*  
RIg `F#,3  
结帐to close an account Xlp$xp"  
tUr
wg  
DtRu&>o_6D  
i,R+C.6{  
清理未付款to ask an account||to demand an account wMx#dP4W8  
dU<qFxW  
=)O%5<Lwx  
?z/ )Hkw  
结清差额to balance the account with Z{p)rscX  
M#'j7EMu
 
<<iwJ U%:  
4r+s" |  
清算to settle an account||to liquidate an account||to square an account }z|@X KA#  
:,~]R,tJQ  
>I&'Rj&Mc  
sSdnH_;&  
审查帐目||监查帐目to audit an account K:_5#!*^98  
,JVW n>s  
6$*\
%  
Kc,=J?Ob  
检查帐目to examine an account ] l@Mo7|w  
gOSFvH8FU  
V!XT=Ou?6  
PQJI~u9te}  
转入A的帐户to charge the amount to As account =,HxtPJ  
[>#@?@x`P  
[]#>r k~  
?ZS/`P0}[  
以计帐方式付款to pay on account L&nqlH@+~  
mcg kNED  
BK/~2u  
or)v:4PXW  
代理某人||为某人on ones account||on account of one 3;t{V$  
6_
vhBYLf  
ynQ+yW74Z  
y2=`NG=  
为自己计算||独立帐目on ones own account 9=FqI50{  
;+6TZqklQ  
u.~`/O  
k&M
9Hn2  
由某人收益并负风险on ones account and risk||for ones account and risk P r_$%x9D  
UU;U,q  
Dmq_jt  
J4VyP["m  
由某人负担for ones account||for account of one W}0cM9 g  
Kx<T;iJ}  
)o[Jxu'  
/jB0  
按某人指示||列入某人帐户by order and for account of one CA8N  
W, YYL(L  
6%Ws>H4@|  
CG397Y^  
列入5月份帐目for May account e4rhB"qQdn  
//
O9}-  
|Js?@  
{S*:pG:+q  
编入某中帐项下to pass to the account of||to place to the account of +`_Km5=  
nbf w7u  
DM[gjfMXu  
Of?3|I3 l  
寄出清算书to send in an account||to send in render an account G1z0q3< B  
89
8=9`7e  
"eOFp\vPr  
?K>=>bS^h  
支票薄cheque book ,2*x4Gycb  
J~=tR1k  
\7elqX`.yY  
}g]O_fN7
~  
支票陈票人cheque drawer Y [p  
~ IIlCmMl,  
%!HBPLk  
=T3O;i  
持票人cheque holder ?x-:JME0  
jDKL}x  
CgxGvM4  
}bM=)eUfX  
不记名支票cheque to bearer||bearer cheque !{c"C  
J*}Qnl+  
B(/)mB  
gT8%?U:  
记名支票||认人支票cheque to order -!JnyD  
tIJ?caX5=  
j $Unw  
%*Aq%,.={  
到期支票antedated cheque tLc9-  
`^#V1kRmH  
}_GI%+t  
'"~ 2xiin  
未到期支票postdated cheque #lo1GoL\  
tuW Jj^  
B$)&;Q  
d|Q_Z @;JF  
保付支票certified cheque g2t'u4>  
b
8$(j2B~  
QT[yw6Z  
?Gr2@,jlD  
未获兑现支票，退票returned cheque 2C@s-`b   
hnD=DLW $  
2S#|[wq(  
F `cuV  
横线支票crossed cheque e/*T,ZJ  
|bWvQdN  
,MRAEa2  
Q xg)Wb#  
普通横线general crossing `:y
{  
n$z+g>~N  
$<QOMfY>  
%M KZ':m  
特别横线special crossing }_[Bp  
c u:1|gt  
@GrQ/F7  
$Lx2!Zy
 
空白支票blank cheque m.0:
R  
p.50BcDg  
hNWZ1r~_  
y^xEZD1X6-  
失效支票，过期支票stale cheque G$T#ql  
:,]*~
Nl  
XI"8d.VR  
IA&NMf;{  
普通支票open cheque +#Q\;;FNP  
*W&}}iL  
Yj-JB  
-YD+xPD  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "z/)> ?Wn  
/CW 0N@  
(|kcSnF0  
ytk
V"^1^  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -Nn@c|fz  
G+dQ" cI9  
Rx,Qw> #  
E!_mXjlPc  
支票换现金||兑现to cash a cheque Y(D&JKx  
tITx+i  
qY^@^)b[  
C 7e  
清理票款to clear a cheque  IA$)E  
7F !(60xY  
\4qwLM?E^  
% bpVK~z  
保证兑现to certify a cheque MfJ8+3@K  
g4"0:^/  
oI2YJ2?Je8  
VP\'p1a  
填写支票数额to fill up a cheque #MwNyZ  
4x;vn8yh  
,-[e{=Cz  
ja1W I  
支票上划线to cross a cheque J/ !Mt  
&Ub 0o2+y  
RD1N@sHDKc  
,dZ&i!@?  
开发支票to make out a cheque +dB/SC-^U  
f5p:o}U*  
`~ ,  
wAn}ic".b  
签发支票，开立支票to draw a cheque||to issue a cheque F R%u1fi  
3\~ RWoB0u  
A3jT;D9Y %  
ESQgN+llj  
透支支票to overdraw a cheque kl&9M!;:n  
/-_<RQ  
6.|Qyk*  
|# x]F Ng  
背书支票to endorse a cheque tOQura
 
h%0hryGB  
Q \E[py  
Fy!-1N9|l  
请付票款||清付票款to pay a cheque||to honour a cheque 'c")]{  
$&>z`bAS>  
kCoTz"Z-  
2S`D7R#6s  
支票退票to dishonour a cheque -N4km5  
_0uFe7sIZ  
LBs:O*;  
k%[pZ5.!  
拒付支票to refuse a cheque beN(7jo  
Ry+Ax4#+(y  
TGe)%jZ  
w)u6J,  
拒付支票to stop payment of a cheque '=^$;3Z  
8T2iqqG/1  
&q?A)R  
FN)vFQ#J  
提示要求付款to present for payment *;] j#0  
/N'|Vs,X  
\@ jYY~
 
v]tNJ=aI  
见票即付持票人payable to bearer v o9Fj  
fNkN  
T9,T'y>BD  
Sjogv  
支付指定人payable to order H$j`75#u?-  
/1Q i9uit  
S@N:Cj  
mF|7:zSo  
已过期||无效out of date||stale "AAzBWd/  
q!5 *)nw"  
Z6Owxqfht  
Tn'_{@E;  
请给出票人R/D||refer to drawer W%)uKQha  
+}u{{  
Wg3\hv29  
C6-71`C0  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <Fc @T4Q,  
lM<SoC;[  
2?)bpp$WZ  
DV,rh83.ip  
文字与数字不一致words and figures differ &$!'Cw`,  
h.`U)6*?&N  
%kcyE<c  
v@8=u4  
支票 lQnl6j  
b)5z
'zQu  
时间已过account closed H,F/u&O  
&vy/Vd  
?2#v`Z=L;  
~;pv&s5}  
更改处应加盖印章alterations require initials 2`-yzm  
^YpA@`n  
?-"%
%#  
vWM3JH~a6  
|]<eJ|\=  
NVTNjDF%s  
时间已过effects not cleared TvEN0RV2  
m _0D^e7#  
QzzV+YG$(4  
A=v^`a03I  
停止付款payment stopped
KvFGwq"X  

|Bv?! sjf  
~}c`r4  
YEEgDw]BQ  
支票毁损cheque mutilated f-V8/  
?Q~6\xA  
i&r56m<  
#b~wIOR)Z  
汇款||寄钱to remit||to send money ^Ms)T3dM  
*mc]Oa  
rt7Ma2tK  
s[V$fvW  
寄票供取款||支票支付to send a cheque for payment J|orvnkK  
o4)^U t+  
<eObQ[mQ  
MZ(TST"  
寄款人a remitter H?dmNwkPY  
hLVS}HE2  
[w%MECTe  
T:$zNX<f  
收款人a remittee uc%
&g  
`Z3Qx~fx  
YHVJg?H3  
Y4%Bx8  
国外汇票foreign Bill #xqeCX4p  
6,"fH{Bd  
mulK(mp  
9.KOrg5}L  
国内汇票inland Bill 0hKF)b  
iY =M67V  
O1@-)<_71  
-fl?G%:(!0  
跟单汇票documentary bill O7#ECUH  
&&0,;r,-)  
"t<${  
U/ncD F%C  
空头汇票accommodation bill gr'M6&>  
E^.y$d~dS  
5Rv6+d  
kIAWI;H{  
原始汇票original bill Lm kv.XF  
y.AF90Q>)  
YfC1.8  
zN(fZT}K5  
改写||换新票据renewed bill XE_|H1&j  
/B$"fxFf  
8&6h()  
,x| 4nk_  
即期汇票sight bill||bill on demand DWB.dP *8  
Zho d%n3  
z6)SaSYE  
|-N\?N9"  
…days after date||…days after date…日后付款 Azx4+`!-  
D?w?0b Eu  
K~A$>0c  
L\||#w   
…months after date||…months after date…月后付款 6i/x"vl>  
G9s: Wp  
.Od.lxz"mp  
Y`S9mGR#  
见票后…日付款…days after sight||…days sight .6%-Il  
D6,rb 9  
m~%\f8w-x  
qp*C%U  
见票后…月付款…months after sight||…months sight >]q{vKCAP  
_B`'1tNx  
\ajy%$;$}  
N"2Ire  
同组票据set of bills '>AOJaA  
z bdmz  
:E/]Bjq$;  
 ?[Od.  
单张汇票sola of exchange||sole of exchange YEoQ IR  
#%U5,[<a8  
`7qZ6Z3z@  
*<n]"-  
远期汇票usance bill||bill at usance z'K&LH  
"?|sC{'C4j  
vn@9Sqk  
>HatbbA  
长期汇票long bill w-?_U7'  
ahNpHTPa  
(tV/.x*G  
[ z$th  
短期汇票short bill q/,>UtRr  
9L;fT5Tp7  
8 /1 sy.
R  
[psW+3{bG  
逾期汇票overdue bill Hc1S:RW  
mG2*s ^$  
=$6z1] ;3  
$pK2H0c
 
宽限日期days of grace =Jfo=`da  
_p/ _t76s  
tW;1  
XTpYf  
电汇telegraphic transfer （T.T） (j;
s6g0  
hER]%)#r  
s^F6sXhyPi  
~G.'pyW  
邮汇postal order||postal note （Am.）||post office order||money order 5y;texsj[  
[k-Q89  
:B?C~U k  
Dbt"}#uit;  
本票promissory note （P/N） t<5$ 85Y~  
Su99A.w  
xMNUyB{?  
F)'kN2  
押汇负责书||押汇保证书letter of hypothecation n}(/>?/  
m[6 ?v;w  
Coz\fL
 
Tg|0!0qD]F  
副保||抵押品||付属担保物collateral security -J8&!S8X  
[%'yHb~<  
5s3!{zT{  
 1+|s   
担保书trust receipt||letter of indemnity &@CcH_d*  
{\3ZmF  
>5Y%4++(  
r
M/Ona2x  
承兑||认付acceptance 1sgI,5liUs  
Hd H,  
t]LOBy-Kv  
X}*\/(fzl  
单张承兑general acceptance 8."B  

;oW#>!HrY  
LUSBRr8  
j4h6p(w{  
有条件承兑qualified acceptance
wp7<0PP  
JB.f7-  
BEWDTOY[  
W]b>k lp;  
附条件认付conditional acceptance PhTMXv<cE  
[?z`XY_-  
UXpF$=  
[\eh$r\
 
部分认付partial acceptance   Yxik.S+G