[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。   6HoqEku/Q  
会计报表statement of account 6M ^IwE  
^P`NMSw  
R?cUy8?'S  
kdp% !S%2  
往来帐目account current pDu{e>S|:  
'p%=<0vrr  
d%0+i/p  
Dv&>*0B  
现在往来帐||存款额current accout w |_GV}#_  
x#VyQ[ok  
b~7Jh:%@;  
kt^yj"C>  
销货帐account sales CRFCqmevR  
lT]=&m>  
pb#mg^8  
mjb {~  
共同计算帐项joint account WwuZ(>|  
>$\Bu]{1  
F|9+ +)  
v*SAI]{#~  
未决帐项outstanding account C.~j'5N  
x?"#gK`3;  
e}A&
V+  
$X*mdji  
贷方帐项credit account||creditor account Sk:2+inU  
dpwD8Q< U  
XS?gn.o\
 
,CciTXf  
借方帐项debit account||debtor account mOP4z'  
hq#kvvi{f  
9R p2W  
yGTziv!  
应付帐||应付未付帐account payable G Wsd| kxU  
brh=NAzt  
uWjN2#&,  
`>6T&  
应收帐||应收未收帐account receivable  ~,"N[Q  
4KXc~eF[M"  
,_jC$  
c%z'xM  
新交易||新帐new account !KcWH9  
 G2`${aMS  
P7:d ly[,q  
_;hf<|c  
未决帐||老帐old account  ?CP2AK  
w{!(r  
^T6S()G  
%@?A_jS  
现金帐cash account ~.^AL}zm_  
,2L$G&?  
xzsdG?P  
<8!  Tq  
流水帐running account ~S*b  
|a-fE]{7  
{EA1vo"  
jV
O{$j  
暂记帐||未定帐suspense account Y9Z]i$qS&k  
d(-EcY>?  
`zA#z />  
H4:&%"j7  
过期帐||延滞帐overdue account||pastdue account J0Z7l  
_Mk7U@j+9  
B
4h5[fPX  
%Jp|z? [/  
杂项帐户sundry account ! zL1;d  
eF~dQ4RZ  
NBYH;h P  
*$, :m  
详细帐单||明细表detail account SmhGZ   
Dnw|%6Y  
7B7&9<gc  
K cy@$uF{2  
呆帐bad account u0QzLi,  
lk3=4|?zsE  
LzML%J62  
oDn|2Sdqd  
会计项目title of account v+G=E2Lh
v  
B07v^!Z>  
AY,].Zg[  
0.TaXb
i  
会计薄||帐薄account-book z//VlB  
,ho3  
)G~w[ ~  
?QZ"JX])  
营业报告书||损益计算表account of budiness||business report ea'&xs#GK  
x79Ha,  
`R
"~v/x  
U75Jp%bL  
借贷细帐||交验帐account rendered xtfBfA  
v{aq`uH  
b2,!g }I  
up>c$jJ  
明细帐account stated ;G\8jP'   
q1?&Ev^  
ZfrVjUB  
-fS.9+k0/  
与…银行开立一户头to open an account with \C,p
WW  
D^Jk@<*  
MUnEuhXTr  
UCWV2Mu  
与…银行建立交易to keep account with lVOu)q@l7g  
R:X0'zeRr  
f>`dF?^6  
`d7n?|pD  
继续记帐to keep account 9KWuN:Sg  
km~Ll  
'2^7-3_1  
Ae]sGU|?'  
与…有交易to have an account with L){iA-k;Ec  
w| `h[/,  
0:w"M<80  
'k;rH!R  
作成会计帐||有往来帐项to make out an account with U_x)#,4  
BTgG4F/)  
#Cpd9|  
hj'(*ND7z  
清算||清理债务to make up an account HY)-/  
;X*cCb`h  
o1M$.*  
7d LuX   
清洁帐目||与…停止交易to close ones account with !?c|XdjZ  
.<@8gNm3  
}PTV] q%  
V"c 6Kdtd  
结帐to close an account fhL,aCS=  
/1U e?)g  
DL$@?.?I  
}=c85f~i  
清理未付款to ask an account||to demand an account _ODbY;M  
_S>JKz  
QQWadVQo  
}zhGS!fO  
结清差额to balance the account with lOtDqb&  
|{CfWSB7~@  
SkmT`*v@  
*S2ypzwRZ,  
清算to settle an account||to liquidate an account||to square an account "[y-
+)WTG  
ZK>WW  
` ,SiA-3*  
}Y;K~J  
审查帐目||监查帐目to audit an account ")d`dj\o  
0`^&9nR  
z^T`x_mF  
Q~ Hy%M%R3  
检查帐目to examine an account (1#J%  
rqY`8Ry2M  
<J^MCqp!v  

6Vz9?puD  
转入A的帐户to charge the amount to As account 8ji_#og  
iyg*Xbmi~.  
Hv2De0W  

9I4K }R  
以计帐方式付款to pay on account x QIq^/F0  
{WYX~Mvvj  
;qm D50:%  
Q)IKOt;N]  
代理某人||为某人on ones account||on account of one 8P|D13- Q  
Evedc*z~P  
= >_\fNy  
lhqg$lb  
为自己计算||独立帐目on ones own account abyo4i5T  
#`)(e JF  
 iKT[=c  
PpAu!2lt9  
由某人收益并负风险on ones account and risk||for ones account and risk MRdduPrM%$  
Fvbh\m ~  
JU)dr4S?  
>Z'NXha  
由某人负担for ones account||for account of one <$IM8Y5p+w  
NA~V
g8  
g\&g N  
T
( U_  
按某人指示||列入某人帐户by order and for account of one dZ0A3(t  
f=WDR m ]  
De'_SD|=  
^G}47(  
列入5月份帐目for May account Pu"P 9  
zd >t-?g  
&7K?
w~  
T7hcn
F$  
编入某中帐项下to pass to the account of||to place to the account of Qo{/@  
-#N.X_F  
#Up86(Z  

heV=)8  
寄出清算书to send in an account||to send in render an account ddJe=PUb  
?fi,ifp*|l  
#ML%ij 1  
woGAf)vV#  
支票薄cheque book rWR}Stc@
]  
!xo{-@@wS  
T?ZRiR)@  
+|n*b  
支票陈票人cheque drawer ?kbiMs1;u  
l~w2B>i)  
f'EuY17w  
Lr~=^{  
持票人cheque holder a%/9v"}  
_x(o*v[Pt  
UCB/=k^m  
Oi8.8M  
不记名支票cheque to bearer||bearer cheque R6;=n"Ueb  
s %j_H  
nxnv,AZG  
q _A!'sm@)  
记名支票||认人支票cheque to order EyJJ0  
YIQ 4t  
P3+5?.p.  
dxMOn  
到期支票antedated cheque 7q?, ?  
R;&AijS8  
'7hu 2i5  
f!Y?S  
未到期支票postdated cheque 9PXFRxGA  
=Y|Vg
V  
cUKE   
Ug>~Rq]  
保付支票certified cheque ?PeJlp
YzV  
5q3JI  
saBVgSd  
=
.Pw`.  
未获兑现支票，退票returned cheque vlmB`T  
2_HNhW  
0l)~i''  
'3/4?wi  
横线支票crossed cheque @\0ez<.p}  
x<tb  
ype$ c  
U)fc*s  
普通横线general crossing <\rT%f}3^  
<J
<{l  
:}'=`wa  
kCWV r  
特别横线special crossing +%
yfcyZ.  
%?0:vn  
: ~&~y-14  
x nsLf?>]  
空白支票blank cheque sBj(Qd  
k:t]s_`<  
6tgt>\y  
Pr':51(  
失效支票，过期支票stale cheque PxWT1 !  
wN_Vfb  
(y=C_wvqZ  
n\Z!ff/  
普通支票open cheque g
X@HO|.t  
_C%3h5  
:;t:H] f  
"jeb%k   
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :3v}kLO7|  
EizKoHI-z  
tU}h~&M  
w1Nm&}V  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K -nF lPm\  
l%k\JY-  
(5$!MUS~9  
[%"|G9  
支票换现金||兑现to cash a cheque OcR$zlgs[v  
-u6bAQ  
$p1(He0 2  
<GS^  
清理票款to clear a cheque DrKP%BnS  
B]nEkO'a:  
Q3kdlxXR  
[owWiN4`s  
保证兑现to certify a cheque /hr7NT{e%v  
f',Op1o  
}*M6x;t  
2%DSUv:H%  
填写支票数额to fill up a cheque xgwY@'GN  
G,&<<2{(f;  
i?p$H0bn  
Fco`^kql.D  
支票上划线to cross a cheque Rvqq.I8aC  
-o^7r@6  
 :|>h7v  
)tC5Hijq,  
开发支票to make out a cheque zU5v /'h>d  
#3i3G(mQ  
"3X2VFwo
J  
2,DXc30I  
签发支票，开立支票to draw a cheque||to issue a cheque .p<:II: 6  
Vh'P&W?[  
|B?cVc0  
+%+tr*04O  
透支支票to overdraw a cheque E uZ<quwWg  
:i0uPh\0  
Yz<3JRw  
Yxr>"KH6a  
背书支票to endorse a cheque 8r*E-akuyr  
%6|nb:Oa  
52@C9Q,  
|UkR'Ma  
请付票款||清付票款to pay a cheque||to honour a cheque EEEh~6?-e  
&fDIQISC  
.<->C?#  
-WY<zJ  
支票退票to dishonour a cheque $.Qkb@ }  
GSoX<*i  
UE8kpa)cQ  
%"q 9:{m  
拒付支票to refuse a cheque VpE*(i$  
JgxtlYjl  
1vS#K=s b  
] ]u s %  
拒付支票to stop payment of a cheque f/U`  
sfpZc7  
QJZK|*  
x) ,eI'mf  
提示要求付款to present for payment 57'*
w]4f  
G~F b  
Q
7HRzA^-  
` )/vq-9  
见票即付持票人payable to bearer ~k"=4j9  
B al`y  
aHV;N#Lx3  
?k+xSV  
支付指定人payable to order +cJL7=V&  
0CWvYC%e  
1jx:;
j  
h\$$JeSV]  
已过期||无效out of date||stale j@AIK+0Qc  
YDIG,%uv  
2bv=N4ly  
U&g@.,Y#  
请给出票人R/D||refer to drawer )cW#Rwu_A4  
g&^quZ"H  
.r|tSfm6  
q}b dx
a  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
-F i`Z$  
|.(dq^  
)Oq|amvC  
$By<$  
文字与数字不一致words and figures differ rF3wx.  
S50k>_a;  
.ODU
 
^4y,W]JUDt  
支票 _F4Ii-6  
7!evm;A  
时间已过account closed u]g%@3Pn  
e+=y*OmQ  
jrCfW
a}z  
jSJqE_1  
更改处应加盖印章alterations require initials w_aknt T  
m~w[~flgZ  
b10cuy|a/X  
w0[6t#$F  
N,<uf@LQ  
h!M  
时间已过effects not cleared T"(&b~m2b4  
1m'k|Ka  
6{@w="VT  
+Te\H  
停止付款payment stopped T tfo^ksw  
2VPdw@"~}  
ud63f`W]4  
0B[="rTS7#  
支票毁损cheque mutilated ~jWn4 \  
]N/=Dd+|  
7dN*lks  
rbul8(1h  
汇款||寄钱to remit||to send money mWv3!i;G<s  
zZ:>do\2  
UgRhWV~f0  
kAKK bmE
 
寄票供取款||支票支付to send a cheque for payment R1s`z|?
 
V~UN  
~b(i&DVK  
ru'F6?d  
寄款人a remitter ?'IP4z;y  
Z EQ@IS:Y  
XP`Nf)3{Yd  
FX;QG94!  
收款人a remittee :)8VdWg  
t;){D:]k  
]q\b,)4 e  
2_)\a(.Qu  
国外汇票foreign Bill x" 7H5<  
M "ui0 ac  
*tGY6=7O  
+[
Dx ?XM  
国内汇票inland Bill 3D6RLu
  
SD
L7<ZaE  
"N;`1ce  
I.I`6(Cb  
跟单汇票documentary bill q~rEq%tk  
6 [k\@&V-  
D,FHZDt  
JX<)EZ!F  
空头汇票accommodation bill NxfOF  
<:_wbVn-  
t1]K<>g  
UJ%R   
原始汇票original bill 2L!u1  
.28<tEf  
-<6 \1J  
zh%#Y_[R  
改写||换新票据renewed bill \c,ap49RC  
S2E8Gq9  
AWcLUe{  
qjwxhabc  
即期汇票sight bill||bill on demand B)$| vK=  
X3(tuqmi  
. nTwPrG  
85>05?  
…days after date||…days after date…日后付款 *FWMn.  
}~2LW" 1'  
88Ey12$  
M\vwI"  
…months after date||…months after date…月后付款  vx\r!]  
AW%50V  
Y$o<6[7  
zy?.u.4L  
见票后…日付款…days after sight||…days sight "33Fv9C#bK  
C,wL0Yj[  
9K.V
b1&  
:1^LsLr5  
见票后…月付款…months after sight||…months sight 5
]~'_V  
p5Z"|\  
_> f`!PlB|  
:8I9\eet3  
同组票据set of bills Q}`0W[a ~  
9Q.rMs>qj  
09|K>UC)v  
i3dkYevs?  
单张汇票sola of exchange||sole of exchange vNVox0V  
ZLc -RM  
:D euX  
?:pP8/y  
远期汇票usance bill||bill at usance l~1Oef#y  
EH$1fv E  
Ut*`:]la  
ICpAt~3[M  
长期汇票long bill S3F;(PDzy  
8k2?
}/+  
t\ ?ik6  
>c1!p]&V  
短期汇票short bill >l]Xz*HE  
Sw:7pByjI  
R}
'bP  
P !AEf#1  
逾期汇票overdue bill LVX[uWEM  
y.anl  
lyIl-!|
 
kv]~'Srk  
宽限日期days of grace bhID#&  
+:8fC$vVfC  
*e<[SZzYZ  
NYyh|X:m  
电汇telegraphic transfer （T.T） wZG\>9~  
bT\1>  
2I%MAb&1@  
pSoiH<3
3  
邮汇postal order||postal note （Am.）||post office order||money order 7zA'ri3w  
dOa+(f
Me  
'ZT^PV\  
46$._h P  
本票promissory note （P/N） dpJ_r>NI  
M:XSQ["6>V  
wE[]6\ _x1  
u_hD}V^x4  
押汇负责书||押汇保证书letter of hypothecation O#b6mKPt;t  
+$u$<z3Q  
2gc/3*F8  
48c1gUwoP  
副保||抵押品||付属担保物collateral security {`J)j6;  
 RwKdxK+;  
(XeE2l2M  
ks"|}9\%<  
担保书trust receipt||letter of indemnity ?<V?wsp  
E;,u2[3  
B&\IGWG(  
~Am,%"% \  
承兑||认付acceptance 4P'*u mJi  
'w!Cn>  
,X#2\r<|  
Hx#;Z  
单张承兑general acceptance 4\y/'`xm)6  
BZ:H`M`n  
->sm+H-*  
XDsx3Ws  
有条件承兑qualified acceptance r) H Hwh{9  
i8`Vv7LF  
lU
@]@_<  
mZk]l5Lc  
附条件认付conditional acceptance lH#u  
>[MX:Yh  
+Fuqchjq  
P=7zs;k  
部分认付partial acceptance   os,* 3WO