[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。   H9/!oI1P?  
会计报表statement of account CUu Owx6%  
_x,X0ncv]@  
""0Y^M2I  
QxYm3x5  
往来帐目account current iBSM \ n  
cag5w~Px  
("2X8(3z  
h;gc5"mG  
现在往来帐||存款额current accout "?NDN4l*  
gjDNl/r/  
y2jv84 M  
dLiiJ6pl*  
销货帐account sales !p &<.H_  
J\L'HIs  
Kjd3!%4mB  
d4S4 e  
共同计算帐项joint account !9;m~T7.  
.xJ54Vz  
>1j#X A8  
-V/y~/]J  
未决帐项outstanding account n/_q  
FEjO}lTK  
W{F)YyR{.  
8RMM97@1Q  
贷方帐项credit account||creditor account r1L@p[>  
72dRp!JU  
9 C[~*,qx  
>3!~U.AA'x  
借方帐项debit account||debtor account /mkT7,]  
~ WWhCRq  
hIe.Mv-I)  
w2 Y%yjCV  
应付帐||应付未付帐account payable ^4n#'
'wJ  
[bhKL5l  
t1w5U+z  
K b%Y
%j  
应收帐||应收未收帐account receivable tbS hSbj  
4z<c8 E8  
xt^1,V4Ei~  
c MY}Y [2c  
新交易||新帐new account \3JCFor/  
b Hr^_ogN  
}~ D WB"  
ZNBow
ZI  
未决帐||老帐old account 4Zbn8GpC  
v"k ?e  
Cbff:IP  
'nTlCYT  
现金帐cash account syl7i>P  
//7YtK6  

9JA@m  
#[prG  
流水帐running account cW%)C.M  
cGlN*GJ*H  
]Y[N=
G  
~B;}jI]d[  
暂记帐||未定帐suspense account xuXPVJdi  
a=MN:s?Fc0  
>Scyc-n  
",/6bs#$  
过期帐||延滞帐overdue account||pastdue account Ae>+Fcv  
o/{`\4  
`%Ih'(ne  
Lf9hOMHx  
杂项帐户sundry account kLgkUck8]  
MLd;UHU  
>=N-P<%  
v'hc-Q9+>  
详细帐单||明细表detail account K#OL/2^ 5  
IWv(GQx  
wpZ"B+oK!  
BM!ZdoKrKt  
呆帐bad account [icD*N<Gc  
p/Ul[7A4e  
u9"kF  
EE"8s7ZF  
会计项目title of account &wQ;J)13  
1 uU$V =  
w9| x{B  
HyzSHI  
会计薄||帐薄account-book |ke0G  
pT,8E(*l2  
(.#nl}fA  
38w^="-T  
营业报告书||损益计算表account of budiness||business report Tt
: (l/1  
EXSJ@k6=8s  
>w.;A%|N  
m"!SyN}&9?  
借贷细帐||交验帐account rendered _mm(W=KiL  
T,!EL+o4  
89M'klZ   
`CWh
jL8^  
明细帐account stated _[[0rn$  
-E}X`?WhD  
`KZV@t  
()aCE^C  
与…银行开立一户头to open an account with t'2A)S  
iy~h|YK;  
!.UE}^TV  
yEWm.;&3=  
与…银行建立交易to keep account with s*rR
>D:  
gXI-{R7Me  
Mxl;Im]!`.  
WaB0?jI  
继续记帐to keep account N}#Rw2Vl  
Q"I(3 tp9[  
uX-^9t  
s)WA9PiC  
与…有交易to have an account with RI*n]HNgy+  
6/<Hx@r (  
_*H Hdd5I  
^}P94(oz  
作成会计帐||有往来帐项to make out an account with $I9& cNPv  
>5t! Xt  
/phMrL=  
i(%2t(wf+  
清算||清理债务to make up an account xn`)I>v  
l
rJV
"H  
"s|P,*Xf  
+c%jOl  
清洁帐目||与…停止交易to close ones account with +6uf6&.@~  
2OoANiX  
a{xJ#_/6  
aV$kxzEc  
结帐to close an account pFH.beY  
%?[gBf[y  
Ue \A ,  
X$UK;O  
清理未付款to ask an account||to demand an account bse`Xfg  
]EHs
Rd  
s4|tWfZ  
_
_b4
dv  
结清差额to balance the account with
:fj>JF\[  
FO/cEu  
.F,l>wUNe  
t]SB.ja  
清算to settle an account||to liquidate an account||to square an account deAV:c  
MiZ<v/L2  
[2,D]e  
nFJW\B&(`  
审查帐目||监查帐目to audit an account ,f^fr&6jb  
:#g.%&  
ou-#+Sdd  
}<~(9_+  
检查帐目to examine an account <( OHX3~  
[y8(v ~H  
X
MS:F]HN  
2OUx@Vj  
转入A的帐户to charge the amount to As account ^##j {h7  
=Xvm#/  
ueJ^Q,-t  
]r#b:W\  
以计帐方式付款to pay on account Lk|`\I T  
'!A}.wF0  
)Lz =[e  
/)kJ iV  
代理某人||为某人on ones account||on account of one 'o)Y!VYnJF  
s=:)!M.i  
ulzX$  
H<|}pZ  
为自己计算||独立帐目on ones own account WSMpX-^e@  
~qZ6I
)?  
2->Lz  
)Wle CS_
 
由某人收益并负风险on ones account and risk||for ones account and risk 8Ygf@*9L4  
j_5&w Znq  
.u\$wJ9Ai  
%~:\f#6  
由某人负担for ones account||for account of one YZ<zlU  
Pl=)eq YY  
iT:i '\~  
;`/a. /bc  
按某人指示||列入某人帐户by order and for account of one 2OpA1$n6  
$VQ;y|K+[  
J-/w{T8:  
W0MgY%Qv[  
列入5月份帐目for May account `D|])^"{  
ujnT B*Cqc  
e|:\Ps`8  
mKu,7nMvF  
编入某中帐项下to pass to the account of||to place to the account of c $r"q :\  
|=ph&9  
6O,k! y>  
Q9AvNj>X  
寄出清算书to send in an account||to send in render an account g%T
okl  
 I!? Xq  
`Y.~eE  
q#AIN`H  
支票薄cheque book h STcL:b   
CyLwCS{V\  
@:RoYvk$  
h2x9LPLBxT  
支票陈票人cheque drawer K"VcPDK  
9,~7,Py}  
@gbW:  
a9;KS>~bq  
持票人cheque holder T8Mqu`$r  
,vmn{gz  
NA2={RB;  
.xwskzJ3  
不记名支票cheque to bearer||bearer cheque 9tv,,I;iU  
)%S@l<%@?  
n_; s2,2r  
Nc( CGl:
 
记名支票||认人支票cheque to order q=->) &D%  
Y!oLNGY
 
vE^tdzAG  
JDR_k  
到期支票antedated cheque q\?p' i  
xE;O =mI  
;PC!  
r!fUMDS  
未到期支票postdated cheque '4{=x]K  
m-azd~r[  
Dq~;h \='  
N jZ~b/  
保付支票certified cheque X-nC2[tu'W  
W;=Ae~  
OS;
T;  
'I/_vqp@  
未获兑现支票，退票returned cheque }NyQ<,+mq&  
h_#=
f(.'j  
N8pL2y:R[P  
-->0e{y  
横线支票crossed cheque siI%6Gn;  
k*) sz  
8 5ET$YV  
BZ:tVfg.  
普通横线general crossing {*B0lr`  
?[Y(JO#  
^K"BQ~-w  
DNq(\@x[!  
特别横线special crossing ;x\oY6:  
2lsUC QI;  
J6s]vV q"  
~5&4
s  
空白支票blank cheque ]87BP%G  
xA(z/%  
~C%I'z'  
{>1FZsR49t  
失效支票，过期支票stale cheque ?< b{  
@T\n@M]  
#}y8hzS$  
JXJ+lZmsz  
普通支票open cheque h*l
$!nEN  
?MRY*[$  
]7Vg9&1`  
*p $0(bz  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cw!,.o%cD  
*KvD$(ny  
S
u,:f_If,  
PX|@D_%Y=  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U)bv,{-q  
wUCxa>h'  
\PE;R.v_:  
XJe=+_K9  
支票换现金||兑现to cash a cheque @/<UhnI  
fYUV[Gm  
(|^m9v0:  
sRD fA4/TF  
清理票款to clear a cheque 6"Fn$ :l?  
'3672wF/  
O,B\|pd2  
)k,n}  
保证兑现to certify a cheque P'U2hCif  
X-HE9PT.  
W\kli';jyC  
kh0cJE\_^  
填写支票数额to fill up a cheque EB*sd S  
f zo'9  
 JaY"Wfc  
{zAI-?#*u  
支票上划线to cross a cheque 4MS<t FH)  
Gc|)4c  
*z0d~j*W;  
TsTc3  
开发支票to make out a cheque o]oiJvOr  
ps 3)d  
e NIzI]~  
j0jl$^  
签发支票，开立支票to draw a cheque||to issue a cheque 1H)mJVIKkB  
nB[-KS  
,Kit@`P%  
\bA Yic  
透支支票to overdraw a cheque `?Rq44=  
RaZ>.5 D  
2
Xb, i  
]S|FK>U[  
背书支票to endorse a cheque 2_o#Gx
'  
cs9^&N:w[  
q}1ZuK`6  
B@,9Cx564  
请付票款||清付票款to pay a cheque||to honour a cheque y4V:)@P  
.8hI ad  
*6uccx7{  
q2GW3t  
支票退票to dishonour a cheque $Y$9]G":  
&hCbXs=  
K%(y<%Xp  
*Ak.KBg  
拒付支票to refuse a cheque x3@-E  
f)I5=Ijy(  
CSk]c9=  
boh?Xt-$  
拒付支票to stop payment of a cheque c/{FDN  
:5d>^6eoB?  
~z,o):q1}  
8HF^^Cva  
提示要求付款to present for payment tAX*CMW  
*bkb-nKw  
DE?v'7cmA  
So:X!ljN(e  
见票即付持票人payable to bearer 8~=*\ @^  
)?n'ZhsX  
g7oY
1;  
Onmmcem  
支付指定人payable to order 'U@ o!\=a  
{(73*-~$  

R1jl<=  
%!|w(Povq  
已过期||无效out of date||stale 2*Z2uV^  
 EM,C  
J[ds.~ $  
lQA5HzC\  
请给出票人R/D||refer to drawer yNu_>!Cp5  
OvdT* g=8*  
6( HF
)z  
: t ?B)  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds V0ze7tSG[f  
~lj~]j  
qA*~B'  
^E&PZA\,;  
文字与数字不一致words and figures differ W{p }N  
3;nOm =I  
-@TY8#O#-  
Ts iJK  
支票 nhI+xqfn  
 U'jt'(  
时间已过account closed +9)JtmoL  
K!|eN_1A   
bMH~vR  
gY}In+S  
更改处应加盖印章alterations require initials +X?ErQm  
igO>)XbsM  
6W1GvM\e  
%&ejO=r  
#A63?kDE&&  
A=|XlP$6  
时间已过effects not cleared _\!]MV  
Ik G&  
nF3}wCe)  
U>5^:%3  
停止付款payment stopped m_NX[>&Y3  
hU)t5/h;K  
p8Vqy-:  
~ o}:!y  
支票毁损cheque mutilated ^BsT>VSH6  
}$6L]   
;p`1Y<d-O  
m*0YMS>Y |  
汇款||寄钱to remit||to send money (f/(q-7VWt  
obb%@S`  
% "RJi?  
)ycI.[C  
寄票供取款||支票支付to send a cheque for payment Xr*I`BJ  
IUMv{2C  
kR]P/4r  
8
NN+Z<  
寄款人a remitter U S^% $Z:  
<T2O^  
2a d|v]  
(qn=BPI  
收款人a remittee Y&2FH/(M  
Q3@zUjq_Q  
SX4*804a_  
q'D Ts9Bj  
国外汇票foreign Bill XM'tIE+
|  
*Pm
Zqe  
p1N}2]e  
=NB[jQ :(  
国内汇票inland Bill -jH|L{Iyq}  
$b8[/],  
y6(PG:L  
h5?^MRZS  
跟单汇票documentary bill NAYLlW}A  
x}G:n[B7_V  
_!xrBdaJ  
g 9,"u_  
空头汇票accommodation bill 1?@ HOu  
v^"\e&XL  
Tigw+2  
?m7:@GOE1  
原始汇票original bill )~2\4t4|g  
n 0!8)Sth  
{C |R@S  
^eW<- n@^  
改写||换新票据renewed bill !do`OEQKR  
9a`LrB  
G e;67  
{}$9 70y  
即期汇票sight bill||bill on demand 4uF.kz-cg  
NuZ2,<~9  
*'@Oo  
mK:gj&N7X|  
…days after date||…days after date…日后付款 SYJO3cY  
"@ >6<(Ki  
;m7V]h? R  
=<]`'15"V  
…months after date||…months after date…月后付款 OqtGKda  
J4bP(=w!  
s'HsLe0|  
C% -Tw]T$_  
见票后…日付款…days after sight||…days sight @3`5(xwzm  
{FIzoR"  
P&`%VW3E  
Ny^ 1#R  
见票后…月付款…months after sight||…months sight xHgC':l(0  
y2W+Y
V*  
t]K20(FSN  
Q2 q
~m8(  
同组票据set of bills 0O3O^ 0  
gt{kjrTv&  
5|*{~O |  
Zue3Z{31T  
单张汇票sola of exchange||sole of exchange ZP";B^J  
[@@{z9c  
eV7;#w<]  
s|C[{n<_  
远期汇票usance bill||bill at usance Y?^liI`#  
^\}MG!l  
"FHJ_$!  
r1!1u7dr t  
长期汇票long bill yr
\ClIU  
V?XQjH1X  
7FH(C`uKi  
[>ghs_?dZ  
短期汇票short bill `gSMb UgF  
- 2)k!5X=  
|5u
~L#
P  
T  Q41i/{  
逾期汇票overdue bill ~5 6&!4  
 3IxC@QR  
7@@g|l]  
-A#p22 D,5  
宽限日期days of grace h@RpS8!Bi  
@i ~A7L0/  
kf@JEcKV  
@a9.s  
电汇telegraphic transfer （T.T） 8063LWV  
KV0*dB;  
>0HH#JW  
h$5[04.Q  
邮汇postal order||postal note （Am.）||post office order||money order /r4l7K  
/3s&??{tv  
V]|X ,G  
,I"T9k-^  
本票promissory note （P/N） `r$7Cc$C  
UZ<K'H,q  
C0N :z.)4  
88HqP!m%P:  
押汇负责书||押汇保证书letter of hypothecation AM+5_'S,  
: UeK0  
Vh~h fj"  
4iAF<|6s  
副保||抵押品||付属担保物collateral security !Cgj >=  
[9 MH"\  
t:2DB)  
`D ;*.zrA  
担保书trust receipt||letter of indemnity - lX4;  
gqS9{K(f  
'K4FS (
q  
a``|sn9  
承兑||认付acceptance !(lcUdBd  
SnE^\I^ O  
??F* Z"x  
z}E_wg  
单张承兑general acceptance 4Ly>x>b<  
0&s6PS%  
|gE1P/%k  
vM/*S 6[  
有条件承兑qualified acceptance 3(c-o0M  
 GK/Po51  
H,}&=SCk  
'3S~QN  
附条件认付conditional acceptance ^fsMf B  
}JFTe g  
+vkmS  
3}nk9S:jr  
部分认付partial acceptance   JmCMFqB9