[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#hF K'&~  
会计报表statement of account o[aIQ|
G  
G2w0r,[  
bKQ_{cR  
B4{F)Zb  
往来帐目account current Ww =ksggpB  
#{5h6IC  
;^ff35EE8  
8=-#LVo~c  
现在往来帐||存款额current accout G8lTIs4u;  
y*T@_on5  
"c
*# ZP  
+pxt
ar  
销货帐account sales <q:2' 4o  
bA07zI2  
^zKP5nzL  
LCMn9I  
共同计算帐项joint account >:|jds#  
ne# %Gr  
?i$MinK  
Sr+ &  
未决帐项outstanding account 2#@-t{\3-p  
ql7N\COoq  
<x1,4a~  
yAQ)/u[|  
贷方帐项credit account||creditor account D 4<,YBvV  
}[: i!t.m  
Qn \=P*j  
: 2A\X' @  
借方帐项debit account||debtor account P.3kcZ   
b q8nV  
eKe[]/}e9  
wp<f{^ et  
应付帐||应付未付帐account payable <*z9:jzQ  
RY
]jY | E  
gM&4Ur  
v
,c;dlg_  
应收帐||应收未收帐account receivable nQ;M@k&9eV  
8*EqG5OP  
.e |\Bf0P  
1 Ay.^f  
新交易||新帐new account y-_IMu.J`  
(S8hr,%n  
&?^"m\K4J*  
QURpg/<U  
未决帐||老帐old account sPRs;to-  
7@Xi
*Azd  
5 ~YaXh^  
,@aF#  
现金帐cash account \N.Bx
  
Xbc:Vr  
`t2Y IwOK  
7o9[cq w  
流水帐running account wj\kx\+  
WnQ+  
.F@ 2C  
8[x{]l[  
暂记帐||未定帐suspense account w%~Mg3|  
m">2XGCn  
j5m]zh5\J=  
r^`~GG!,Q  
过期帐||延滞帐overdue account||pastdue account ^F87gow%`B  
mBDzc(_\$'  
G],W{<Pe  
4B@Ir)^(*  
杂项帐户sundry account !DXK\,;>  
PDpDkcy|QM  
~X,ZZ 9H  
QoS]QY'bZ  
详细帐单||明细表detail account ZX0!BS  
afye$$X  
gqDSHFm:  
GE}>{x=^x  
呆帐bad account J"Nn.iVq  
_aw49ag;  
U\6Ee-1#_  
Q6d>tqWhq  
会计项目title of account U)D}J_Zi(  
GhW{6.^  
v(^;%  
u=ZZ;%Rvd  
会计薄||帐薄account-book YT<(2u#Ng  
~Z5Wwp]a  
_s+_M+
@et  
h/7_IuD  
营业报告书||损益计算表account of budiness||business report g4GU
28l  
-o YJ&r  
D3x W?$Z  
.>^U mM  
借贷细帐||交验帐account rendered ZC9S0Z  
x%55:8{  
Fr1OzS^&(  
<4%PT2R  
明细帐account stated :CG;:( |  
cL:hjr"  
s;xErH@RA  
k];fQ7}m<0  
与…银行开立一户头to open an account with p&ZLd
` [  
1V;,ZGI*  
)gNVJ  
[[KIuW~ot  
与…银行建立交易to keep account with x_#'6H\1ga  
%R?#Y1Tq;  
v.Xmrry  
5>&C.+A 9  
继续记帐to keep account ig4mj47wJ  
i 8:^1rHp)  
9tIE+RD  
qoOq47F  
与…有交易to have an account with d*Kg_He-  
I1!m;5-c9k  
1qhSN#s{_  
W"1=K]B  
作成会计帐||有往来帐项to make out an account with |4F'Zu}g>  
%^bN^Sq -  
xN44>3#  
mh8)yy5\  
清算||清理债务to make up an account VP:9&?>G  
o<7'(Pz  
{\ J%i|u  
e%KCcU  
清洁帐目||与…停止交易to close ones account with pt~b=+bBm  
B{cb'\C  
z&Lcl{<MA  
`yrJ}f  
结帐to close an account M(<.f
}yZQ  
vSGvv43G  
SaA-Krn  
N6!$V7oT  
清理未付款to ask an account||to demand an account [u7i)fn5?  
{GS$7n  
I5w>*F  
yQ quGu  
结清差额to balance the account with =Y-mc#{8  
jU=n\o=?  
{'[S.r`  
?Z"<&ts
Z  
清算to settle an account||to liquidate an account||to square an account o7v,:e:  
'))=y@M  
$WG<  
3Hkb)Wu  
审查帐目||监查帐目to audit an account q 1+{MPJ  
\Wf1b8FW  
@tPptB  
"[\),7&03  
检查帐目to examine an account 6_O3/   
yn.f?[G2  
5U <;6s  
'S
nB7Y  
转入A的帐户to charge the amount to As account Vi<F@ji  
4i(?5p>f  
y/!jC]!+c  
=J^FV_1rJ  
以计帐方式付款to pay on account yIma7H@=L  
CG[04y  
%lSjC%Z'd  
9M1UkS$`@  
代理某人||为某人on ones account||on account of one ,2lH*=m;  
Ep1p>s^  
nx@h  
T#-U\C~o  
为自己计算||独立帐目on ones own account YB"=eld  
O@sJ#i>  
(sx,Ol  
v?
`DP  
由某人收益并负风险on ones account and risk||for ones account and risk HHg[6aw  
Hjc *WTu  
=x}p>#o,J  
4pZ=CB +j  
由某人负担for ones account||for account of one e\ '=#Hw  
= K3NKPUI  
Jn)DZv8?  
m-XS_5x\  
按某人指示||列入某人帐户by order and for account of one K)9+3(?  
&,C;_3   
R6-Z]Hu  
fkJElO-F  
列入5月份帐目for May account
4?.L+wL  
+<w \K*  
{qL}:ha?  
do=s=&T  
编入某中帐项下to pass to the account of||to place to the account of < <]uniZ\  
#wfb-`,5&9  
@V qI+5TA  

_p\O!y  
寄出清算书to send in an account||to send in render an account P%Tffsl  
_X]S`e1F  
\#q|.d$u  
}WEF*4B!  
支票薄cheque book 1eMz"@Q9  
sL\W6ej  
w}r~Wk^dLI  
{x<yDDIv_  
支票陈票人cheque drawer 6tv-PgZ  
Wd]MwDcO  
.f
D%*-  
gkL{]*9&%  
持票人cheque holder ##|]el%Y  
#Iwxt3K  
i'`[dwfS  
R/?ZbMn]!  
不记名支票cheque to bearer||bearer cheque j|2s./!Qg  
)jHH-=JM  
"*Gp@  
N=~aj7B%  
记名支票||认人支票cheque to order )|j?aVqZ  
hLF;MH@  
L1YiXJ,T,  
vw[i.af  
到期支票antedated cheque j/uu&\e  
o2W^!#]=
 
#D|n6[Y'.t  
v5dLjy5
 
未到期支票postdated cheque H?tX^HO:q  
XG}9)fT  
!FHm.E_>  
a/dq+  
保付支票certified cheque JpC_au7CX  
2tI,`pSU  
a+PVi  
T1WH  
未获兑现支票，退票returned cheque D'<'"kUd  
2C"[0*.[N  
9#b /D&pX5  
$ uqB.f$  
横线支票crossed cheque vfloha p  
aKC,{}f$m  
+wxDK A_  
Am"e%|:  
普通横线general crossing -)Of\4k x  
LGT?/gup  
L= wpZ`@ y  
B\Uocn  
特别横线special crossing `/JuItL-  
]oxi~TwY^  
M*2 Nq=3  
]'5 G/H5?;  
空白支票blank cheque Er@OmNT  
+a0` ,Jc  
#dDM "s  
Hp5.jor(k  
失效支票，过期支票stale cheque ?,^Aoy  
!Z<=PdI1Ys  
\@m^w"Ij  
yoG*c%3V?  
普通支票open cheque B
V=~!tsl  
~Aw.=Yi=  
HMmB90P`  
a6!|#rt  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount RZP7h>y6@  
e-*-91D  
frT<9$QUL  
RAj>{/E#W  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9nSfFGu  
fs0Eb VDF  
ip!-~HNwJ  
v"-K-AQjB  
支票换现金||兑现to cash a cheque bW^C30m  
_BZ6Ws$C2  
(!%9#  
K/M2L&C  
清理票款to clear a cheque nYE%@Up  
|dhKeg_  
q5{h@}|M  
V6Y0#sTU  
保证兑现to certify a cheque nM|F MK^  
ZQ{-6VCjl  
ZdgzPs"  
u6SQq-)d  
填写支票数额to fill up a cheque u(i=-PN_<  
_$i
)bJ  
F}?4h Dt  
U1O8u-X  
支票上划线to cross a cheque 5GbC}y>  
!cW!zP-B*p  
|enb5b78  
sO{TGk]*  
开发支票to make out a cheque }:57Ym)7w  
3,-[lG@o  
quRTA"!E  
Rqr
>B(|  
签发支票，开立支票to draw a cheque||to issue a cheque k$ b)  
< n/ 2  
</2 aQn  
LGK@taw^  
透支支票to overdraw a cheque r1:CHIwK  
}=Ul8 <  
9g]%}+D  
9{ #5~WP  
背书支票to endorse a cheque /36gf  
;8a9S0eS  
F^81?Fi.  
%OOkPda  
请付票款||清付票款to pay a cheque||to honour a cheque OX%#8Lx  
ERia5HnoD,  
51Vqbtj^  
V-eRGSx  
支票退票to dishonour a cheque xpc{#/Nk  
b!bg sd  
S=\cF,Zs  
<cU%yA710  
拒付支票to refuse a cheque O_]hbXV0  
<Zvvx  
LosRjvQ:  
F?[1m2  
拒付支票to stop payment of a cheque *2pf >UzL  
`QtkC>[  
HLOrDlj7  
Em !%3C1 r  
提示要求付款to present for payment p6V#!5Q  
fvk(eWB  
u /
] P  
` FOCX
;  
见票即付持票人payable to bearer ?U+hse3e~  
FPH2dN  
c g)>A  
==Xy'n9'  
支付指定人payable to order `So/G  
e9HL)=YP  
No)0|C8:  
b3FKDm[  
已过期||无效out of date||stale b$yIM   
(Ldvx_
 
r8?p6E  
d%.|MAE  
请给出票人R/D||refer to drawer T*%rhnTv0  
<bb!BS&w  
?|98Y"w  
 $v #  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~_Fx2T:X  
JsNj!aeU%  
DP0@x+`k  
1Dc
X$b  
文字与数字不一致words and figures differ J]#rh5um  
W
MC\J(@.  
v? O Ud^  
rZ|p{ym  
支票 oyr b.lu/  
Hqs!L`oW)  
时间已过account closed ')0@J`  
#4./>}G  
3UaW+@  
}X?#"JFX?  
更改处应加盖印章alterations require initials y*ZA{  
wU>Fz*  
}Nd1'BVf  
G%FZ TA6a  
kmX 9)TMVO  
)obgEJ7Y`l  
时间已过effects not cleared +<.o,3  
]WYV  
}8" |q3k  
8["%e#%`$  
停止付款payment stopped ]XbMqHGS  
PPH;'!>s"  
rJkJ/9s  
z=) m6\  
支票毁损cheque mutilated ah hl  

kl]MP}wc  
;Mo_B9  
}oA>0Nw$K  
汇款||寄钱to remit||to send money >h)kbsSU0z  
YI ?P@y  
"3\y~<8%'  
`WN80d\)&  
寄票供取款||支票支付to send a cheque for payment ux
B)dS  
r'j88)^  
`_)H aF>/  
Vy
I\Jmr  
寄款人a remitter [#m kTY  
S4`X^a}pY  
fs 2MYa
t  
S '8+jY  
收款人a remittee mjWU0.  
\Q(a`6U  
wpuK?fP  
3a.!9R>  
国外汇票foreign Bill N-?5[T"  
l[c '%M|N  
JR#4{P@A  
p|.5;)%|  
国内汇票inland Bill <O 0Q]`i  
/uX*FZ  
babL.Ua8o  
(87| :{  
跟单汇票documentary bill OyVP_Yx,V  
- [h[  
Or.u*!od&  
tRJ5IX##L  
空头汇票accommodation bill Lm~<BBp.  
EN\cwa#FU  
(&Rk#iU 2  
zUL,~u  
原始汇票original bill m..ajYSQ  
(g@\QdH`|  
i,r:R g~  
` = O  
改写||换新票据renewed bill 9>w~B|/  
:vb5J33U  
6!"wiM"]  
V^n6~O  
即期汇票sight bill||bill on demand rL1yq|]I  
(cOe*>L;  
d<7b<f"~  
__'4Qt  
…days after date||…days after date…日后付款 ]"Uzn  
qIQ=OY=6  
ih".y3  
kZz'&xdv'.  
…months after date||…months after date…月后付款 GNMOHqg4  
O|,9EOrP  
i`2SebDj'w  
W+!UVUpW  
见票后…日付款…days after sight||…days sight 5OI.Ka  
/
RJ  
] 5"k%v|  
"u7[[.P)  
见票后…月付款…months after sight||…months sight sQ#e 2  
oYkd%N9P  
6]b"n'G  
=WT$\KYGv  
同组票据set of bills =|z:wlOs  
lf7bx}P*  
uVn"L:_  
EcB !bf  
单张汇票sola of exchange||sole of exchange ^qR|lA@=\  
_M`ZF*o=c  

}4YzP 4  
/%& d:  
远期汇票usance bill||bill at usance >n09K8 A  
Y 3ApW vS  
mp
8GHV  
(p%| F`  
长期汇票long bill pNb2t/8%%  
oN,1i g  
tRdf:F\X  
N x&/p$d  
短期汇票short bill pr#%VM[':R  
JPqd}:u3  
?z9!=A%<V~  
.Z[4:TS  
逾期汇票overdue bill nXRa_M(z8  
=8T!ldVxES  
T ?[28|  
eT".psRiC  
宽限日期days of grace ~JXz  
H:c5 q0O^x  
jjV'`Vy)  
754MQK|g  
电汇telegraphic transfer （T.T） _U^[h!  
[nO3%7t@  
}#ZRi}f2VJ  
7{F\b  
邮汇postal order||postal note （Am.）||post office order||money order .kBkYK8*t  
*lSu=dk+  

 B(;MI`  
$IE}fgA@5  
本票promissory note （P/N） Qfm$q~`D^W  
A7X a  
TWpw/osW  
Y bP @  
押汇负责书||押汇保证书letter of hypothecation c#N4XsG,  
'Bue*  
d%8n  
C(XV YND3  
副保||抵押品||付属担保物collateral security Q ]CMm2L^f  
!XtG6ON=  
Z`tmuu  
oPmz$]_Z  
担保书trust receipt||letter of indemnity i=Qy?aU?  
WoZU} T-  
|!PL"]?  
{^dq7!  
承兑||认付acceptance q%4X1 W  
h vYRAQR:  
Y#9W]78He  
"'z}oS  
单张承兑general acceptance F\DiT|?}  
#"UO`
2~`l  
dC({B3#e{  
:|W=2(>  
有条件承兑qualified acceptance nc;eNB  
QOXo(S  
KHAc!4lA  
.}\8Y=  
附条件认付conditional acceptance (.:*GUg  
5C!zEI)  
GmB&TDm  
qk<jvha  
部分认付partial acceptance   K KB+o)*W