[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。   [2|kl l  
会计报表statement of account %e@HZ"V  
Y-0?a?q2Fr  
"U\JV)N  
V _c@b%  
往来帐目account current |T{C,"9y  

x}twsc`  
4ikdM/  
RyRpl*^
 
现在往来帐||存款额current accout jzK5-;b  

1EyL#;k  
D/=5tOy  
ai*f F  
销货帐account sales zB? V_aT  
R=Tqj,6  
F_bF  
HV/cc"  
共同计算帐项joint account *|_"W+JC  
j w* IO  
7n90f2"m  
{-A^g!jT&  
未决帐项outstanding account  l$hJE;n  
DD44"w_9  
x2QIPUlf  
:{q"G#   
贷方帐项credit account||creditor account 'Z`$n8  
5E0eyW
 
<9sO  
cVwbg[W]  
借方帐项debit account||debtor account 6DZ),F,M  
;}z\i  
-LM
;
}<  
L}m8AAkP[  
应付帐||应付未付帐account payable 7#<c>~   
bZx!0> h  
?GTU=gpQ  
KFZm`,+69  
应收帐||应收未收帐account receivable `nO71mo  
dCu'>G\bP  
A6oq.I0  
}KD;
0t4  
新交易||新帐new account v=95_l  
Z@gnsP N^r  
>E,U>@+  
kcDyuM`  
未决帐||老帐old account A^2L~g[^Q  
*z'yk*  
OTZ_c1
"K  

J1XL<7  
现金帐cash account ;# MB7A  
H[b}k
ZW:a  
=_]2&(?  
,^8MB.  
流水帐running account VGqa)ri"  
VYw%01#  
{7MjP+\  
t\v+ogbk)  
暂记帐||未定帐suspense account j6(?D*x  
~ 7)A"t  
\Ey~3&x9f  
7FO'{Qq  
过期帐||延滞帐overdue account||pastdue account #Dfo#
]k(  
-A-tuyIsh"  
6bBdIq Gb}  
9%sM*[A  
杂项帐户sundry account ~L7:2weV[  
a,7&"  
XR0O;JN  
(5^ZlOk3  
详细帐单||明细表detail account [_xyl e  
s/Xb^XjS1  
h.K
(P+h  
I?Q+9Rmm`J  
呆帐bad account (qwdQMj`  
_#o' +_Z  
8[ry|J  
[0[M'![8M  
会计项目title of account F~U!1)  
F^!mI7Z|(2  
`Pc3?~>0HH  
=l<iI*J. M  
会计薄||帐薄account-book _~aG|mAj
 
<Q<+4Y{R  
hY<{t.ws  
wcDjg&:=ml  
营业报告书||损益计算表account of budiness||business report nU`Lhh8y  
ji
+{ :D  
~YCuO0t  
x?D/.vrOY  
借贷细帐||交验帐account rendered 7t-Lz| $"  
%~*jae!f  
1px\K8  
;1DdjETr  
明细帐account stated ezTZnutZ  
A\ te*G0:S  
O7aLlZdg~  
VSOz.g>  
与…银行开立一户头to open an account with p2x [
p  
[FQ\I-GNC  
)y7_qxwbV  
`"k9wC1  
与…银行建立交易to keep account with wHsB,2H  
%IBL0N QT  
> 7 `&0?  
cy~oPj]j  
继续记帐to keep account `0#H]=$2h  
Ul Mi.;/^  
?a/n<V '  
e<gx~N9l'  
与…有交易to have an account with ZI ?W5ISdg  
Ua*&_~7kJ  
TF
+ l5fv  
N~,_`=yRx  
作成会计帐||有往来帐项to make out an account with n<V 1|X  
FquFRx  
Qu{cB^Ga*  
6!EYrX}rI[  
清算||清理债务to make up an account \Mi#{0f+q  
& 7Q H^  
,=[*Lo>O  
\Rk$t
7ZH  
清洁帐目||与…停止交易to close ones account with ]jM^Z.mI+  
9]_GNk-D  
oJaAM|7uv  
p4/$EPt)lY  
结帐to close an account nx4P^PC  
WBppKj_M  
H)J S0 G0  
L{ ^4DznI  
清理未付款to ask an account||to demand an account ekzjF\!y  
u39FN?<^  
q/6UK =  
Ht=$] Px  
结清差额to balance the account with 6`puTL?  
|ViU4&d*  
_C+DBA  
oK-!(1A-  
清算to settle an account||to liquidate an account||to square an account v}il(w;O  
Da,&+fZI!  
B7 "Fp  
:Z2tig nL  
审查帐目||监查帐目to audit an account F ! )-|n}  
jEU'.RBN%  
ch,|1}bi  
tjb/[RQ  
检查帐目to examine an account Ku%6$C!,  
?6:cNdN  
>rR
f9wO1l  
.98.G4J>  
转入A的帐户to charge the amount to As account u:4["ViC  
c/$*%J<  
:`<psvd  
0(TvQ{  
以计帐方式付款to pay on account utd:&q|}  
L[]^{ O
 
$HRed|*.C  
IgA.%}II}  
代理某人||为某人on ones account||on account of one {W'8T}q  
|LFUzq>j
 
oWrE2U;  
t,?,F4j
 
为自己计算||独立帐目on ones own account Sf5]=F-w  
" ~n3iNkP  
lu3.KOD/  
y$h"ty{g  
由某人收益并负风险on ones account and risk||for ones account and risk _@|fva&s,;  
#`58F
.  
Z3n~&!  
zW)gC9_|m-  
由某人负担for ones account||for account of one a8NVLD>7}  
=jG?v'X  
d"!yD/RD  
\CtQ*[FmN  
按某人指示||列入某人帐户by order and for account of one [edH%S}\  
/.2u.G  
AI R{s7N  
]F_r6*<  
列入5月份帐目for May account
Q(blW  
OgTSx  
rV U:VL`2  
\L %q[  
编入某中帐项下to pass to the account of||to place to the account of n`QO(pZ6+  
1(#RN9   
CnQg*+  
$*i7?S@~-  
寄出清算书to send in an account||to send in render an account cLHF9B5  
,N0uR@GN  
+0U #.|?  
Wv NI=>  
支票薄cheque book T(&kXMaB  
A~XOK;sB  
Kc-4W6?$  
Vbo5`+NAis  
支票陈票人cheque drawer hLSTSD}  
ennR@pg  
\{:%v#ZZ  
$59nu7yr  
持票人cheque holder '6+Edu~Ho)  
Y.(v{l  
>6k}HrS1V  

jwq\stjD  
不记名支票cheque to bearer||bearer cheque DQMPA j.  
_o&94&  
2aFT<T0  
PaxK^*  
记名支票||认人支票cheque to order \a?K?v|8  
,zD_% ox  
0s)cVYppe  
prwC>LE  
到期支票antedated cheque V0s, f.a  
8H7O/n  
/MhS=gVxM  
=MCNCV/
<  
未到期支票postdated cheque g;l'VA3v  
{v,{x1  
' *}^@[&  
i,([YsRuou  
保付支票certified cheque &;Ed*OJ  
) b
/n)%6  
mF}c- D  
F. }l(KuJ  
未获兑现支票，退票returned cheque W"dU1]
  
RZW$!tyI=  
amMjuyW  
(*MNox?w  
横线支票crossed cheque Z^{+,$H@  
W=UqX{-j)  
n>br,bQe  
sw[oQ!f  
普通横线general crossing qQL.c+%L  
I/Sv"X6E  
l<W*/}3  
h4tC. i~k  
特别横线special crossing kkT3wP  
O+p]3u  
O%fUm0O d  
E2Us#a  
空白支票blank cheque  NvUu
.  
<njI Xa{  
Cca6L9%  
4sb )^3T  
失效支票，过期支票stale cheque XO0>t{G  
LE8K)i  
^eT@!N  
'G<}U343=8  
普通支票open cheque 
'BqrJfv  
xy$vYDAFw  
@55bE\E?@  
&}>|5>cJu  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tB GkRd!  
Yr5iZ~V$  
xR*5q1j  
U&,r4>V@h>  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &1*4%N@'  
7X(rLd 6#  
mgo'M W\  
|~ z8<  
支票换现金||兑现to cash a cheque A *a{  
EW ~*@H  
:/>7$)+  
g4zT(,ZY  
清理票款to clear a cheque iPA@<D%  
ARmu{cL  
v;K{|zUdB  
tU9rCL:P  
保证兑现to certify a cheque <+<)xwOQ ]  
2ZU@>W  
?+bTPl;%'  
[Xs}FJ  
填写支票数额to fill up a cheque R"m.&%n  
U#8\#jo  
aw%>YrJ  
5JQd)[Im  
支票上划线to cross a cheque oN.Mra]D  
^fA3<|  
6>@(/mh*  
p3 V9ikyy  
开发支票to make out a cheque 2v"wWap-+  
C*"Rd   
vs5 D:cZ}  
" 7l jc  
签发支票，开立支票to draw a cheque||to issue a cheque p6<E=5RRd1  
V->.|[J  
 rE/}hHU  
38"8,k  
透支支票to overdraw a cheque 2AdX)iF@  
^?H\*N 4  
F@>w&A~K  
VFe-#"0ZO  
背书支票to endorse a cheque ({*.!ty  
9)G:::8u7  
Ln"+nKr  
&>d:ewM\  
请付票款||清付票款to pay a cheque||to honour a cheque k$9Gn9L%  
@"q~AY  
(Q}PeKM?jq  
X
 !&"&n  
支票退票to dishonour a cheque [, \'V0  
"U/NMGMj  
sq8tv]  
2jI4V;H8g  
拒付支票to refuse a cheque :d!i[W*  
Y}V)4j  
Up]VU9z  
m _t(rn~f6  
拒付支票to stop payment of a cheque =2ATqb"$w  
PuUon6bZ  
; @[.$Q@I  
0{{p.n8a~  
提示要求付款to present for payment T }8r;<P6  
n@yd{Rc  
IdQw Lt  
@=aq&gb  
见票即付持票人payable to bearer +e{d
jp@m  
z
m_hLk  
Y/:Q|HnXQ  
z9uEOX&2\  
支付指定人payable to order %(O^as  
H)?" 8 s  
45!`g+)  
5 \.TZMB  
已过期||无效out of date||stale j*3sjOoC  
&Hp\("  
U_zpLp m^  
'nmYB:&!  
请给出票人R/D||refer to drawer ?tal/uC  
=t>`<T|(  
)}zA,FOA*  
ND99g  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y GcY2p<  
Ff1M~MhG  
+wf
&L  
(cqA^.Td  
文字与数字不一致words and figures differ 9g^./k\8%  
DrV
bx  
`[W)6OUCx}  
K\%"RgF@&  
支票 ht[TMdV  
9iN!hy[  
时间已过account closed YM,D`c[pX  
-7A!2mRiz  
^PCL^]W  
@_tA"E  
更改处应加盖印章alterations require initials ">4[+'  
C*6bR? I9  
5xn0U5U  
})=c:h&  
qo&SJDG  
\2LA%ZU  
时间已过effects not cleared ,~68~_)  
Se]t;7j  
{<V|Gr  
b ffml  
停止付款payment stopped -<V F6k<  
HpgN$$\@  
[4(A458H  
eVbh$cIrZ  
支票毁损cheque mutilated (UiH3Q9C]%  
$@ #G+QQ_  
5;KT -(q~  
}X.8.S'  
汇款||寄钱to remit||to send money q~A|R  
fqp7a1qQl  
W9
V=hQ2
 
\=:g$_l  
寄票供取款||支票支付to send a cheque for payment }v|[h[cZ  
L[9+xK^g  
Sv]"Y/N  
1PjX:]:  
寄款人a remitter b*%WAVt2T  
fJ+E46|4  
f\%X7.  
IU"!oM^  
收款人a remittee _\V{X}ftqa  
LAjw!QB  
<8}9s9Nk  
&I">{J<  
国外汇票foreign Bill pmXWI`s  
%li{VDb  
Lm2cW$s  
hD~/6bx  
国内汇票inland Bill gQzF C&g  
7JK 'vT  
Boz_*l|  
R5YtCw]i=  
跟单汇票documentary bill 'k) P(H  
m`w6wz  
_rWXcK3cjr  
L?5t<`#lw  
空头汇票accommodation bill fwGz00C/U  
YH6 K-}  
I,q~*d  
9# ay(g  
原始汇票original bill %-zH]"Q$  
(#>5j7i8#  
2Uw}'J_N  
{:!SH6 ff  
改写||换新票据renewed bill iDe0 5f1R  
}T(q"Vf~  
(>% Vj  
l@2`f#y1~<  
即期汇票sight bill||bill on demand ?q8g<-?  
 6}ewBAq%  
HAOrwJFqU  
mTu9'/$(  
…days after date||…days after date…日后付款 m=b+V#4i(  
+c2>j8e6  
 _34YH5  
NQ{Z
   
…months after date||…months after date…月后付款 B,qZwc|  
{+59 YO  
CHSD8D  
9d|7#)a;  
见票后…日付款…days after sight||…days sight :)S4MoG  
X%qR6mMfT7  
%Y[/Ucdm  
)%W2XvG  
见票后…月付款…months after sight||…months sight z~;qDf|I  
?~9X:~6\  
\YyU5f7';  
gI$`d?[0{  
同组票据set of bills um4zLsd#v  
~|jy$*m4A  
U*l>8  
xL#oP0d<e  
单张汇票sola of exchange||sole of exchange Y'":O W#oN  
c_=zd6 b$S  
"lya|;  
?n~j2-[<  
远期汇票usance bill||bill at usance /9gMcn9EB  
 D-EM  
h(K4AiGE  
|#,W3Ik(l  
长期汇票long bill agot (  
BAed
[  
p 8rAtz>=J  
clV/i&]Qa  
短期汇票short bill %-1-J<<J q  
U5s]dUs (  
vUExS Z^  
JH,+F  
逾期汇票overdue bill IKj1{nZvDc  
ZPog)d@!  

p{GDW_  
8zv6Mx  
宽限日期days of grace Qc/J"<Lx  
<T9m.:l  
iIRigW  
!y0 O['7  
电汇telegraphic transfer （T.T） !I$RE?7eY  
g#NUo/  
dg<fUQ  
LZ$! =vg4  
邮汇postal order||postal note （Am.）||post office order||money order 8`<Gp
lO  
[#H8Mb+7  
nQMN2jM  
o*8 pM`uw  
本票promissory note （P/N） l0)6[yXK  
X:bgY  
s_Gp +-  
fR{7780WZ  
押汇负责书||押汇保证书letter of hypothecation &KwtvUN{  
,bg#pG!x Q  
pm|]GkM  
(.)s =  
副保||抵押品||付属担保物collateral security 4\iQ%fb  
H2-
(  
W;yZ$k#q}(  
H%V[% T4=  
担保书trust receipt||letter of indemnity 6jA Q  
)Qp?LECrt  
*8+YR  
M3;B]iRQD  
承兑||认付acceptance jeNEC&J  
T!r7RS  
0cVXUTJ|W  
UNHHzTsr?  
单张承兑general acceptance y+<HS]vyV  
4T-A Wk  

Nq3P?I(<  
cgAcAcmY  
有条件承兑qualified acceptance 6IH^rSUSK  
GW#Wy=(_  
z9ZAY!Zhq]  
$cedO']  
附条件认付conditional acceptance 75ob1h"  
,\IZ/1  
mB`r6'#=  
4)z](e$  
部分认付partial acceptance   lw{|~m5`