[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。   O;tn5  
会计报表statement of account Fv B2y8&W  
4QDzG~N4)|  
9bvd1bKEW  
nQC[[G*x  
往来帐目account current nV1
, ):kh  
BJTljg({o  
@n3PCH6:Ao  
jws(`mIf\  
现在往来帐||存款额current accout *n\qV*|6bI  
_l<"Qqt  
~a Rq\fx{  
%*hBrjbj  
销货帐account sales MDt4KD+bZ  
ujBADDwOg)  
b8
7d'# .  
kE}Ib4]J  
共同计算帐项joint account M,P_xkLp  

N11am  
#{a<{HX  
FUqiP(A  
未决帐项outstanding account vF1$$7k  
c=CXj3  
R7>@-EG  
^ TS\x/P  
贷方帐项credit account||creditor account k2a^gCBC  
#t*c*o  
@(L|
 
9:WKG'E8a  
借方帐项debit account||debtor account k5/}S@F8  
$6[]c)(  
ah.Kb(d:  
8h=XQf6k0  
应付帐||应付未付帐account payable IG\ \RYr  
LGkKR{ep(  
.j },  
BN67o]*]<  
应收帐||应收未收帐account receivable <dZ{E7l  
 qn .  
PC5FfX  
/WMLr5  
新交易||新帐new account P#C`/%$S  
b~p <  
-$rfu  
A{k @V!A%  
未决帐||老帐old account =G`m7!Q)  
WF]:?WE%
 
3 ren1   
JqO( ]*"Hi  
现金帐cash account 4C$,X!kzF  
,o`qB81  
L r,$98D
y  
i.]}ooI  
流水帐running account b< rM3P;  
Us<lWEX;k  
Hcpw[%(  
{+ m)*3~w  
暂记帐||未定帐suspense account UTz;Sw?~hw  
cjL!$OE6  
A,osrv  
t t=$:}A  
过期帐||延滞帐overdue account||pastdue account J';tpr  
2+'&||h  
;Mc}If*  
` mi!"pmw  
杂项帐户sundry account *VpQ("  
tPUQ"S  
AxeWj%w@  
T'XRl@  
详细帐单||明细表detail account )\e_I\-  
rtI4W  
psMagzr&)e  
gm8H)y,  
呆帐bad account :p{iBD
A  
&sW/r::,  
$KiA~l  
P>H'od  
会计项目title of account /swTn1<Y  
k$hWR;U  
/xmd]XM=_  
qIk6S6  
会计薄||帐薄account-book 3|A"CU/z@  
&I70ve NY  
YC$pT  
e'jR<ln|  
营业报告书||损益计算表account of budiness||business report {kC]x2 U  
6@d( <Z  
k_skn3,u  
/f #sg7)  
借贷细帐||交验帐account rendered 33; ytd  
Sc
I9.{  
wxoBq{r;  
NENbr$,G  
明细帐account stated XhS<GF%  
Awj`6GeJ
  
m$4Gm(Up  
r1[0#5kJ;J  
与…银行开立一户头to open an account with bZ389dSn  
+n0y/
0Au  
CV`  I.  
{30A1>0#P  
与…银行建立交易to keep account with 6PTD%Rf\  
@M(vaJB8u  
JeO(sj$e  
?e BN_a,r6  
继续记帐to keep account 7~IAgjo,@  
`527vK 6  
8\[6z0+;  
A5z `3T;1  
与…有交易to have an account with eX=W+&l j  
e]rWR  
8U-}%D<a  
NZ Xmrc{S  
作成会计帐||有往来帐项to make out an account with <5nz:B
/  
ub-ZrC'  
rc"Z$qU?  
LOp<c<+aW  
清算||清理债务to make up an account {AB0 PM;-  
8&3G|m1-2  
gn'. 9";j  
zW\&q!`IRP  
清洁帐目||与…停止交易to close ones account with P2lj#aQLS  
#/YKA{  
.~Td/o7  
VG)kPKoi  
结帐to close an account "6.kZ$`%  
]/U)<{6  

B[8  
JD,/oL.KA  
清理未付款to ask an account||to demand an account 8)T.[AP  
3]V"9+  
'sJYt^  
wVp  
结清差额to balance the account with 1{_;`V  
|E|d"_Ma  
<D =U=5  
*;Sj&O  
清算to settle an account||to liquidate an account||to square an account \=i>}Sg  
$O=m/l$  
NKh8'=S  
,|}Pof=]xk  
审查帐目||监查帐目to audit an account %I?uO( @  
;jS~0R  
wU+-;C5e  
*GD?d2.6j  
检查帐目to examine an account v, 9MAZ ,  
Q/L:0ovR  
Y=\;$:L[  
:Fu.S1j$  
转入A的帐户to charge the amount to As account hjs[$,1  
!Yd7&#s  
X J.b
K  
6Xbo:#  
以计帐方式付款to pay on account O6 bB CF;  
p%ek)tT  
CB\E@u,  
Ar,B7-F!  
代理某人||为某人on ones account||on account of one ?u/RQ 1  
>Ta|#]{  
a;8q7nC  
XhhV7J_F  
为自己计算||独立帐目on ones own account Z2!O)
8  
`2()Vf  
5Z @OgR  
J{`G=  
由某人收益并负风险on ones account and risk||for ones account and risk j&(aoGl@  
&3#19v7/  
TldqF BX  
h0_od/D1r  
由某人负担for ones account||for account of one XmJu{RbS  
2Sz?r d,0f  
iK%%  
B"P-h^oiV  
按某人指示||列入某人帐户by order and for account of one -
C1,$mkj  
o-H\vtOjE  
\jH^OXxb  
Te_%r9P|2  
列入5月份帐目for May account 'So,*>]63  
>PHin%#  
DPqk~KCM  
<#H
QU<  
编入某中帐项下to pass to the account of||to place to the account of Hwiw:lPq`E  
X+dLk(jI`u  
vVBu/)   
Okxuhzn>"  
寄出清算书to send in an account||to send in render an account X"lPXoCN  
j%%& G$Tfu  
kn9ul3c  
Ps<;DE\$f4  
支票薄cheque book O1xK\ogv  
p`N+9t &I4  
u2\QhP 9  
x)GpNkx :  
支票陈票人cheque drawer J;8M._  
{Qv Whf  
N5K\h}'%  
FglW|Hwy  
持票人cheque holder {/ef`MxV }  
f(
SK[+aqW  
oyC5M+shP9  
Z/G`8|A  
不记名支票cheque to bearer||bearer cheque 7H=V|Btnc  
9fQ[:Hl"  
sQ"; t=yC  
D[i?T3i  
记名支票||认人支票cheque to order 2J;_9 g&M  
9^+8b9y  
sH_B*cr3  
HAKB@h)  
到期支票antedated cheque 8@rddk   
hlKM 4JT\  
<ddXvUCX  
4J5 RtK  
未到期支票postdated cheque ngLpiU0H&  
Mj!g1Q  
 2-$O$&s.  
-F7P$/9  
保付支票certified cheque ! mb<z^>5  
xw
Si.~.  
'LX]/D  
&) qs0  
未获兑现支票，退票returned cheque y <] x  
,azBk`$iQr  
}e
bu@)r  
}t%2giJ  
横线支票crossed cheque BZP{{  
M4}b lh#  
u;G-46  
3sD/4 ?  
普通横线general crossing eHE?#r16Z  
4ux^K:z  
_ci8!PP  
i K,^|Q8  
特别横线special crossing ihp>cl?  
EBMZ7b-7  
qbx}9pp}g  
)dh _eqnX  
空白支票blank cheque &zV;p  
,z5B"o{Et
 
2 Q}^<^r  
~{cG"  
失效支票，过期支票stale cheque AGGNJ4m  
RLNto5?  
3]rd!Gp=*  
9f #6Q*/  
普通支票open cheque PblO?@~O  
eKvQS}11  
l1 UN.l'p  
HDHC9E6  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount irooFR[L9  
E}lNb  
jI!WE$dt  
Y^2]*e%  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8i~n;AhDs  
$s<bKju  
6~+/cY-V  
ydMfV-  
支票换现金||兑现to cash a cheque f#3!Q!C^  
6b-E|;"]:^  
(5h+b_eB  
C^ 1;r9  
清理票款to clear a cheque v=J[p;H^H  
Z(c2F]  
9{&oVt~Y$  
<G60R^o  
保证兑现to certify a cheque NR.YeKsBq  
L(`Rf0smt  
t|]2\6acuc  
^GC 8^f  
填写支票数额to fill up a cheque T:0#se  
~# PC(g  
eb=#{  
u&Cu"-%=M  
支票上划线to cross a cheque h e1=  
&BE'~G  
rvETt  
JXAH/N&i  
开发支票to make out a cheque j-(k`w\  
&Ef_p-e-P  
Sr4/8BZ  
uTvck6  
签发支票，开立支票to draw a cheque||to issue a cheque k |;[)gE  
hngdeGa  
Dl=qss~g+  
ByivV2qd{  
透支支票to overdraw a cheque Q}|QgN  
cUD}SOW  
n]a/nv  
p -wEPC0  
背书支票to endorse a cheque !_pryNcb  
Hq."_i{I  
g3kF&+2i  
s\io9'Ec  
请付票款||清付票款to pay a cheque||to honour a cheque vI0::ah/  
xO<Uz"R  
Wer.VL  
j7v?NY  
支票退票to dishonour a cheque woyeKOr  
.?LP$O=  
by@}T@^\  
@ZtDjxN &  
拒付支票to refuse a cheque yGX"1Fb?;x  
Pj7n_&*/  
a6epew!2  
qIg^R@  
拒付支票to stop payment of a cheque eG\`SKx_  
&'A8R;b}-?  
IrTMZG  
Ika(ip#]=  
提示要求付款to present for payment vj4n=F,Z  
B<6Ye9zuG  
~-zch=+u  
IHStN,QD  
见票即付持票人payable to bearer qb?9i-(  
!)+8:8H'  
HRF;qR9v  
m j@{hGP  
支付指定人payable to order > ?<C+ZHh  
>'e(|P4  
qgk6 \&K[  
L>{p>  
已过期||无效out of date||stale L6f$ID:  
|}2X|4&X  
6ujePi <U  
~CQTPR  
请给出票人R/D||refer to drawer _|} GhdYE  
<
(<IRCR  
=6 ^phZ(  
}RN&w]<  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -1<*mbb0  
TF-k|##G  
iU9>qJ]  
3+d_5l;m)  
文字与数字不一致words and figures differ UCL aCt -  
CH4 ~9mmE  
9~6)u=4sS"  
C3z#A3&J  
支票 -3T~+  
k.("<)  
时间已过account closed C,#FH}  
?
/ Cl  
8e*1L:oB!  
`D9AtN] R  
更改处应加盖印章alterations require initials RT$.r5l_@  
Kt\#|-{CH-  
uIb,n 5  
UqEpeLK  
[(PD2GO+  
L-QzC<[F/  
时间已过effects not cleared  76j5  
NvU~?WN  
,sln0  
Kb5 YA  
停止付款payment stopped $2lPUQZ<5  
j@4AY}[tX  
+8~C&K :  
:UDT! 5FNO  
支票毁损cheque mutilated S=.7$PY  
Ut
 hH  
s
fwlv^  
AHl1{* [  
汇款||寄钱to remit||to send money w\QMA3  
Ln C5"
 
K>x+*UPL  
u[;,~eB%w  
寄票供取款||支票支付to send a cheque for payment [/iT D= O,  
JLFZy\  
% XS2;V  
W]U},g8Z  
寄款人a remitter TE!+G\@  
e )?~  
bJ#]Xm(]D  
#FQkwX'g  
收款人a remittee 02F[4c~  
|NoTwK  
l6O8:XI  
G3
78,H  
国外汇票foreign Bill {} gr\  
;%_s4  
H:jx_  
+'f+0T\)  
国内汇票inland Bill H$o=kQN  
s%c
>Ge  
j68_3zpl  
gvLzE&V}  
跟单汇票documentary bill .vJlTg  
'gQ0=6(\  
]`,jaD  
1#m'u5L  
空头汇票accommodation bill 01^+HEbm  
.\6q\7Ej  
rrL gBeQa  
Spqbr@j  
原始汇票original bill AZgeu$:7p<  
_>k&M7OU4  
9z0G0QW[  
*fj5$T-Z  
改写||换新票据renewed bill fKYRDGn  
ZJ Ke}F`l  
i3[%]_eP.  
T1YCld  
即期汇票sight bill||bill on demand , A@uSfC(  
<QcQ.b  
l}jC$B`5  
iXsX@ S^F  
…days after date||…days after date…日后付款 7}r6mr0vpm  
AIU=56+I\  
`EJ.L6j$'  

U-mZO7y!  
…months after date||…months after date…月后付款 uZ/XI {/  
V }?MP-.c  
??u*qO:p  
d(X/N2~g  
见票后…日付款…days after sight||…days sight
Wq}Y|0c  
q@(M D3OE  
HZJ)q`1E  
|@*3 nb8  
见票后…月付款…months after sight||…months sight rQb=/@-  
+$;*"o  
61 8k-  
Q dPqcw4+X  
同组票据set of bills L%Mj{fJ>Wm  
]I<w;.z  
bK69Rb@\A  
e\7AtlW"  
单张汇票sola of exchange||sole of exchange 5ca!JLs  
=euMOs  
f'WRszrF  
FD[o94`%  
远期汇票usance bill||bill at usance Svl;Ul  
nd#owjB  
E3"j7y[S  
ZR8
%h<  
长期汇票long bill &rbkw<=j  
F>lM[Lu#  
kuI$VC  
/Y#Q<=X  
短期汇票short bill #9e2+5s  
zc.r&(d  
;#XF.l,u  
F(DM$5z[  
逾期汇票overdue bill 8c3/n   
f>zd,|)At  
F"| ;  
Qu_=K_W  
宽限日期days of grace Memb `3  

i*jnC>  
UpSa7F:Uw  
m88(f2Ch  
电汇telegraphic transfer （T.T） J
KY  
[U@;EeS  
+k{l]-)1  
 ZE[NQ8  
邮汇postal order||postal note （Am.）||post office order||money order W!R7D%nX  
cof+iI~9O%  
fJK;[*&Y  
9y YNX;C  
本票promissory note （P/N） Y;1s=B9  
A)80qx:  
6ee1^>  
%zYTTPLZ  
押汇负责书||押汇保证书letter of hypothecation 9ePR6WS4  
P%y9
fU2[  
qoAJcr2uN  
4K0Fc^-  
副保||抵押品||付属担保物collateral security ^5q
}M'  
;-quK%VO!  
#:E^($v  
L~!Lq4]V\g  
担保书trust receipt||letter of indemnity RV>n Op}R  
MZ:Ty,pw:O  
@g]>D  
z0 J:"M  
承兑||认付acceptance 30{+gYA  
^%t {:\  
6g) X&pZ  
}*|aVBvU  
单张承兑general acceptance gg&Dej2{  
p?#xd!tc2N  
1[]V @P^  
#&Fd16ov  
有条件承兑qualified acceptance ow7*HN*  
50^CILKo7  
B*^8kc:)L  
0Ci:w|J  
附条件认付conditional acceptance 0IxHB|^$  
tN_~zP  
fiQ/ &]|5  
ch)#NHZ9F  
部分认付partial acceptance   &`}ACTY'P