[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。   ,zN3? /7  
会计报表statement of account S"P9Nf?9  
'z-;*!A}j  
%R5Com  
Vq D[G<|9T  
往来帐目account current xi?P(sA  
%9QMzz5  
29Z!p2{hk  
uS,p|}Q&  
现在往来帐||存款额current accout 1c)\   
1C0Y0{6,  
coF T2Pq  
;V(H7 ZM  
销货帐account sales -v;n"Zy1  
a1g6} ym\  
c{
mK
ra  
msc 1^2  
共同计算帐项joint account .Na&I)udX.  
PG6[l Hmi  
R%b*EBZ  
-yC:?  
未决帐项outstanding account W&+y(Z-t  
1KTabj/C  
aJ:A%+1  
|;A9A's  
贷方帐项credit account||creditor account 6_R\l@a  
`E} p77  
=PNdP  
L
289'Gzg  
借方帐项debit account||debtor account 5c:'>  
}rzdm9  
9W1;Kb|Z<  
p!+L  
应付帐||应付未付帐account payable wv, GBZ-f  
Lw>-7)  
3y
TQ  
-6rf( ER  
应收帐||应收未收帐account receivable r=fE8[,  
'8)Wd"[  
gB]C&Q  
l^k+E-w\  
新交易||新帐new account 'FShNY5  
2c}B  
uu}a:qrY  
}FPM-M3y  
未决帐||老帐old account sA/,+a M  
wL'oImE  
C
_8j:Z&  
EfK
M*;A  
现金帐cash account "_ LkZBW.  
%6AYCN?Ih  
OuB2 x=B  

("_Q  
流水帐running account fd4;mc1T  
6#<Ir @z  
qE>i,|rP`  
 d,)}+G  
暂记帐||未定帐suspense account 3PfiQ|/b  
8NnhT E  
<O;&qT*b  
kr^0% A  
过期帐||延滞帐overdue account||pastdue account gf+o1\5t@  
\WWG>OUh.U  
~\2;i]|  
$zdd=.!KiK  
杂项帐户sundry account z~F37]W3[  
);=Q] >  
avlqDi1l  
[!W5}=^H  
详细帐单||明细表detail account !?jK1{E3  
.+OB!'dDK^  
rB,ld
y,f  
u[)_^kIE(n  
呆帐bad account $nj\\,(g  
,ohmc\*J  
{Jrf/p 9w  
+a-D#^2;  
会计项目title of account 4bnt=5]  
2zhn`m  
=tq1
ogE  
 Q.yb 4  
会计薄||帐薄account-book gt'*B5F (  
+vf:z?I
8  
{t&*>ma6)  
GjEqU;XBi  
营业报告书||损益计算表account of budiness||business report E-^2"j>o  
yX`#s]M  
VrVDm*AGQ  
x.b
a|:5  
借贷细帐||交验帐account rendered sJOV2#r  
avg4K*
vv  
=LOk
13l\"  
7SaiS_{:  
明细帐account stated d,UCH  
Yr=8!iR$  
$%=G[/i'  
40u7fojg2  
与…银行开立一户头to open an account with [,rn3CA  
ul$,q05nb  
SyAo, )j  
88+ =F XG  
与…银行建立交易to keep account with 8fh4%#,C%  
uxb:^d?D!  
q (gjT^aN  
FNC[59  
继续记帐to keep account /[%w*v*'  
9mDnKW  
\9w~pO  
)&:L'N  
与…有交易to have an account with UA0F) :  
g8RPHjvZ  
->h5T%sn  
J:AMnUOcDi  
作成会计帐||有往来帐项to make out an account with z6I%wh  
{ D+Ym%n  
V#L'7">VP  
LL.x11o3  
清算||清理债务to make up an account IB8gDP2  
2
e59Ez%k6  
a~opE!|m  
<!F3s`7~  
清洁帐目||与…停止交易to close ones account with >'b=YlUL  
>I^9:Q  
hO \/  
RkA8  
结帐to close an account <bP#H  
:b@igZ<  
LTXz$Z]  
-uj3'g(;w  
清理未付款to ask an account||to demand an account
DkdL#sV  
y^R4I_* z  
u%B&WwHG  
8
vSIf+  
结清差额to balance the account with f@d9Hqr+l;  
U*\17YU6h  
~x#vZ=]8  
Gq1)1  
清算to settle an account||to liquidate an account||to square an account to`mnp9Z  
{$33B'wk  
C6]OAUXy:F  
<<,>S&/  
审查帐目||监查帐目to audit an account
-ihiG_f  
0[Eb .2I  
lP3h<j  
Dpv
rMI~I_  
检查帐目to examine an account t,H
Fz6   
||Y<f *  
I 8zG~L%"  
`5l01nOxJ  
转入A的帐户to charge the amount to As account p!DP`Ouc3\  
EI1? GB)b  
)];aIA$  
rt}^4IqL  
以计帐方式付款to pay on account 5JSrrpGr
 
wk @,wOt  
s`;f2B/|  
!OAvD#  
代理某人||为某人on ones account||on account of one D(\$i.,b2  
|`0n"x7  

!Z|($21W  
HI D([Wk  
为自己计算||独立帐目on ones own account ,b|-rU\  
S|AjL Ng#  
g 7n"  
eV2mMSY  
由某人收益并负风险on ones account and risk||for ones account and risk ,H[SI0];  
76@qHTh}  
D*2\{W/  
:_HF j.JW  
由某人负担for ones account||for account of one /XbW<dfl  
m3 -9b"  
t C)6  
fk{0d  
按某人指示||列入某人帐户by order and for account of one J^ G  
'*T]fND4  
RN9;kB)c  
4 b,N8  
列入5月份帐目for May account 93o;n1
rS  
;rR/5d1!  
d%ME@6K)  
NX,-;v  
编入某中帐项下to pass to the account of||to place to the account of |.U)ll(c  
:YO@_  
5zB~4u  
>*1}1~uU`'  
寄出清算书to send in an account||to send in render an account @_yoX(.E&  
/,tAoa~FA  
XKU=oI0\j  
N#k61x  
支票薄cheque book go'j/4Tp  
2`bdrRD0  
NNkP\oh\  
'i|rjW(  
支票陈票人cheque drawer }NCL>l;q  
~Xv=9@,h  
`I;F$`\  
HdX2
YPYn;  
持票人cheque holder S Xr%kndS  
GbZ;#^S  
Q
[u6|jRt  
\'v(Xp6  
不记名支票cheque to bearer||bearer cheque ^@6q  
iK;opA"  
u8L$]vOg  
MaY682}|y  
记名支票||认人支票cheque to order B[o`k]]  
NXk!qGV2  
,kM)7!]N  
r4XH =  
到期支票antedated cheque 5iX! lAFJ  
=o7} ]k7  
MuI2?:~:*4  
RHY4P4B<v>  
未到期支票postdated cheque xge7r3i  
SNpi=K!yn  
L}k/9F.5  
S
4o$t-9l  
保付支票certified cheque *_-'/ i  
<V&5P3)d9  
&#
w=7L3AW  
BlC <`2S  
未获兑现支票，退票returned cheque 7jG(<!,  
|oFAGP1  
I PCGt{B~  
Yl^mAS[w&  
横线支票crossed cheque Xrq x\X  
$'wq1u  
i@P }{  
 iThSt72  
普通横线general crossing )%Iv[TB[  
6g:|*w  
DBH#) 4do@  
r ,(Mu  
特别横线special crossing {S.>B
XX  
R^&q-M=O[  
&, a3@i  
~qP[eW e  
空白支票blank cheque C(?blv-vM0  
!nf-}ze{  
Kq6jw/T  
hGTV;eU  
失效支票，过期支票stale cheque L:&k(YOBA  
3lxc4@Zmd  
@C8DZ5)  
_2ef LjXQ  
普通支票open cheque Tl("IhkC  
ef"?|sn  
XP?rOOn  
 # TkR  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A<MtKb  
b{7E;KyY,  
ro~+j}*  
N:5[,O<m_  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6sfwlT  
){;02^tX  
5jcte< 5I_  
8(U{2B8>\%  
支票换现金||兑现to cash a cheque oMH.u^b]fT  
 7A$B{  
|UnUG  
Q4]4@96Aj  
清理票款to clear a cheque :Ixx<9c.  
2\D8.nQr  
._Zt=jB  
W6c]-pc  
保证兑现to certify a cheque
J;R v ~<7  
S_(d9GK<  
a}yXC<}$  
QCOo  
填写支票数额to fill up a cheque |,C#:"z;  
.x83Ah`  
256LHY|6  
"\%On >  
支票上划线to cross a cheque RzKb{> ;A  
iP@6hG `:  
D=f7NVc>Q  
YvL?j  
开发支票to make out a cheque qQ[b VD\*  
knp>m,w  
A;XOT6jv?  
S^I,Iz+`S'  
签发支票，开立支票to draw a cheque||to issue a cheque >H][.@LyR  
X@ N$Z{  
IIFMYl gF  

v5}X+'  
透支支票to overdraw a cheque >TL^>D  
Tb;d.^  
k3!a$0Bs;  
PG%0yv%  
背书支票to endorse a cheque Qq& W3  
"Y:/= Gx  
q6#<[ 4?  
;Y9=!.Ak0y  
请付票款||清付票款to pay a cheque||to honour a cheque )K
Soq/  
=JLh?Wx  
yc;3Id5?>  
+\ _{x/u1  
支票退票to dishonour a cheque NR%Y+8^M  
}Nj97R  
<~U4*  
7
u.
|XmUz  
拒付支票to refuse a cheque 4Aes#{R3v  
^y.nDs%ZT7  
<z+:j!~  
RSfM]w}Hq#  
拒付支票to stop payment of a cheque y8Xv~4qQW  
#EO1`9f48x  
F4#g?R::U  
b}!3;:iD  
提示要求付款to present for payment AbwbAm+  
 }alj[)  
+Lm4kA+aE5  
"bQ[CD  
见票即付持票人payable to bearer FwAKP>6*  
rnFM/GAy  
=v~1qWX  
y7\"[<E`(V  
支付指定人payable to order 5MTgK=c  
\0;(VLN'U  
}-p[V$:S  
D>
L2o88  
已过期||无效out of date||stale 8^^[XbH  
Wl"0m1G  
qem(s</:  
jn%kG ~]'Q  
请给出票人R/D||refer to drawer E|EgB33S  
/TQ}} YVw  
2C^B_FUg|]  
[U =Uo*  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FyL_xu\e  
zJlQ_U-!  
4EP<tV  
ws/63d
*  
文字与数字不一致words and figures differ iTo k[uJ}  
G\gMC <3  
N^0uit  
GyI-)BlDC  
支票 KU9Z"9#  
XkmQBV"  
时间已过account closed K ?$#ntp  
vEe NW  
hqSJ(gs{  
4 {GU6v)f  
更改处应加盖印章alterations require initials ygZ  #y L  
+#J,BKul  
Vn=qV3OE]  
zzGYiF?  
q~K(]Ya/  
&F$:Q:* *  
时间已过effects not cleared X~.f7Ao[  
~3h-jK?
 
hPhZUL%  
qa >Ay|92e  
停止付款payment stopped ?/*~;fM  
FE7)E.U  
"O>n@Q|  
H&}ipaDO  
支票毁损cheque mutilated 8euZTfK9e  
-| yb[~3  
O{z}8&oR:  
RuW!*LI  
汇款||寄钱to remit||to send money n_D8JF  
%~|HFYd  
_A_ A$N~9  
5x2Ay=s  
寄票供取款||支票支付to send a cheque for payment ?wpB
`  
}A$WO{2  
9~IQw#<  
uZKP"Oy  
寄款人a remitter $WQq?
1.9  
!hxIlVd
{  
he3SR@\T  
N@o?b  
收款人a remittee s$h] G[x  
`:{B(+6  
wt}9B[  
g\A y`.s  
国外汇票foreign Bill _+f+`]iM  
uUR~&8ERX  
H%f:K2  
;+"f  
国内汇票inland Bill woH)0v  
cX!Pz.C  
o@>? *=  
?@6b>='!  
跟单汇票documentary bill )4Q?aMm
 
7[v%GoE  
X+8B!F  
u?+bW-D'd  
空头汇票accommodation bill pe0x""K  
J<j&;:IRd  
=V+I=rqo  

TTNkr`  
原始汇票original bill &(rWwOo6  
I~eSZ?$s#  
/Poet%XvRx  
g8;D/  
改写||换新票据renewed bill DsDzkwJE  
92W&x'  
y9Y1PH7G  
iyx>q!P  
即期汇票sight bill||bill on demand F
-Z%6O,2  
J a,d3K  
G*[P<<je_  
XdgUqQb}  
…days after date||…days after date…日后付款 8Ad606  
3Q}$fQ&S  
05\dl  
&FdWFt=X  
…months after date||…months after date…月后付款 3ucP(Ex@tg  
#PLEPB  
6V9doP]i  
K2_Q
u't0$  
见票后…日付款…days after sight||…days sight &Jc_Fc(M  
I lR\  #  
> Vb@[  
Die-@z|Y  
见票后…月付款…months after sight||…months sight PrF}a<:n:  
6bc337b  
_S0+;9fhY  
x90*yaw>h  
同组票据set of bills >r5P3G1  
$Byj}^;1  
= 64r:E  
Upl6:xYrG  
单张汇票sola of exchange||sole of exchange Y+%sBqo@  
@=S}=cl  
wHjLd$ +o  
iItcN;;7  
远期汇票usance bill||bill at usance `WEZ"5n  
H14Ic.&  
9 Vuq,dv  
EC&@I+'8Q  
长期汇票long bill PrQ?PvA<L  
7
"X>?@  
`D7C?M#j]  
}n,Z l>T9  
短期汇票short bill bte~c  
XhzGLYb~I`  
Fh7'[>onw  
f},oj4P\  
逾期汇票overdue bill V
v bFp  
'&O/g<Z}q  
IHfzZHy  
~`;rNnOT3  
宽限日期days of grace EUYCcL'G  
%b.UPS@I  
Gnm4gF!BI  
l7(!`NPbC  
电汇telegraphic transfer （T.T） ChryJRuwv5  
@xsP5je]  
-u!qrJ*Z  
[36,eK  
邮汇postal order||postal note （Am.）||post office order||money order " }gVAAvc7  
_STB$cZ  
ExSe=4q#  
(oK^c-x  
本票promissory note （P/N） 5M]z5}n/  
gQSNU_o Z  
inPJ2uBD\^  
ul Hn#)  
押汇负责书||押汇保证书letter of hypothecation ( <t_Pru  
>C WKH~  
E{xVc;t  

O[17";P  
副保||抵押品||付属担保物collateral security YO{GU7  
I[MgIr^  
I:(m aMc  
$DFv30 f  
担保书trust receipt||letter of indemnity WzW-pV]  
wCs3:@UH  
j;yf8Nf  
Oh.ZPG=  
承兑||认付acceptance >4m'tZ8  
>e5 *p
rx+  
5 lKJll^2:  
$ZPX]2D4B#  
单张承兑general acceptance 5/[H+O1;  
)o1eWL}  
?71+f{s  
HC {XX>F^  
有条件承兑qualified acceptance A|#`k{+ 1-  
V{-AP=C7  
fjo{av~]y  
Yw3oJf&  
附条件认付conditional acceptance %sh>;^58P  
T
G48%L  
$FH18  
mN`YuR~  
部分认付partial acceptance   &ej8mq"\