[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。   >m!.l{*j>N  
会计报表statement of account 5yID%  
$ 1ZY Vw  
_: K\v8  
a06DeRCej  
往来帐目account current lR!$+atW  
YSi f`W!  
H_FhHX.2(  
&EOh}O<  
现在往来帐||存款额current accout gKCIfxM  
-C+vmY*@  
HV(Kz  
4{KsCd)  
销货帐account sales ,}0pK\Y>$  
2Mda'T8  
}d(6N&;"zN  
4KnDXQ%  
共同计算帐项joint account  r "R\  
=qR VKz  
}0G Ab2  
U|nk86r  
未决帐项outstanding account 4Q5v8k=  
-E7\.K3  
|sh U  
uM8gfY)OI  
贷方帐项credit account||creditor account d,)L, J  
U?QO'H5  
:y)'qv[  
nq=fSK(  
借方帐项debit account||debtor account V
|)>  
V_* ^2c)  
@w0[5ZAj  
LHb{9x  
应付帐||应付未付帐account payable p9
8lu'?@  
&%lhov  
jo^*R'}  
sq_:U_tJ  
应收帐||应收未收帐account receivable ?HY0@XILI  
5h1j.t!  
VA0TY/{ ]  
C6n
4OU  
新交易||新帐new account B.?yHaMI
[  
&BgaFx**  
N+\*:$>zt6  
P*SXfb"HC  
未决帐||老帐old account kBzzi^cl  
zkMQ=,[  
r2G<::<zL  
.<.qRq-  
现金帐cash account ?P5D!b:(  
D&shrKFx  
fh~&&f}6  
/y0 )r.R  
流水帐running account OH~t\fQ1Zf  
n>HNpy  
$spf=t"nh  
Lh}he

:k+  
暂记帐||未定帐suspense account 2B4c:jJ  
",}VB8K  
ld $`5!Z  
6]Jv3Re'(I  
过期帐||延滞帐overdue account||pastdue account Xk2  75Y  
ciTQH
(G  
+FiV!nRkZ  
&l Q j?]  
杂项帐户sundry account `&_qK~&/X  
J0#% *B  
3 yElN.=  
gvC2\k{  
详细帐单||明细表detail account -K jCPc  
mT.F$Y9  
_VlNZ/V  
M(|gfsD  
呆帐bad account %;<FfS  
{t7 M  

BXdT;b"J(  
8X%;29tow  
会计项目title of account )"1D-Bc\Q  
2d._X$fx7  
&^<94l  
$OT:J  
会计薄||帐薄account-book e9 NHbq  
O/k4W#  
Di
rWe  
"K8qmggTq  
营业报告书||损益计算表account of budiness||business report O7.Is88!  
$*PyzLS  
;#;X@BhS  
GB+G1w  
借贷细帐||交验帐account rendered {?C7BClB  
O^f@ g l  
Dx
Yu   
5`+*({  
明细帐account stated .Ybm27Dk  

4_mh  
+q4T];<  
r dK.*oT  
与…银行开立一户头to open an account with G67BQG\av  
L]p:gI
{m  
4QDW}5xB  
b#P8Je`;9  
与…银行建立交易to keep account with p?}Rolk7  
Rl,B !SF  
y|@^0]}%<  
os2yiF",   
继续记帐to keep account +Kk6|+5u  
K g.E~  

9Dpmp|  
M VdE7P  
与…有交易to have an account with lyib+Sa ?`  
%|;^[^7+}t  
s8tI_h  
}n<dyX
:a  
作成会计帐||有往来帐项to make out an account with "u%$`*  
V{"5)Ly?fu  
hP7nt  
rGN-jb)T+  
清算||清理债务to make up an account Y`M.hYBXk  
J|ILG  

9`b*Y*d  
HloP NE&}  
清洁帐目||与…停止交易to close ones account with 
VC.r  
>Mn"k\j4  
c`i
Se$eS  
F`-? 3]\3  
结帐to close an account im&|H-  

7Fq|Zc`P  
wo*/{KFvh  
.$q]<MK8  
清理未付款to ask an account||to demand an account E djh

*  
o&>0 pc  
xUG|@xIwc  
m,*f6g  
结清差额to balance the account with *fjarZu  
>z(6ADq  
HkQ2G}<  
^@6eN]  
清算to settle an account||to liquidate an account||to square an account wi9fYfuv3R  
c*3ilMP\4  
js>6Du  
/WM : Bj  
审查帐目||监查帐目to audit an account ]qXfgc  
1XSqgr"3  
R+^/(Ws'<  
Uqkh@-6-  
检查帐目to examine an account 4b a1c  
:}E*u^v K  
8x+K4B"oe  
vK6bpzI 3  
转入A的帐户to charge the amount to As account 7}nOF{RH]  
(+4=A k  
+[cm  
7C&
`i}/t  
以计帐方式付款to pay on account u52@{@Ad  
s$RymM  
& ??)gMM[  
`Rjc J?r  
代理某人||为某人on ones account||on account of one \0b",|"3  
?Ww',e  
)hn,rmn (P  
>(\[$  
为自己计算||独立帐目on ones own account d`^@/1tO  
[T
NYPA>{  
O *jNeYA  
L:'Y#VI{  
由某人收益并负风险on ones account and risk||for ones account and risk (/uL6W d0  
Cu!4ha.e`  
?lbX.+  
A@`C<O ^  
由某人负担for ones account||for account of one 4I, HvP  
S
-v9z:M3  

Phx/9Kk  
!4 6^}3  
按某人指示||列入某人帐户by order and for account of one T nPC\.x  
:S,#*rPKBK  
dAg a(<K  
 gs9f2t  
列入5月份帐目for May account J :,  
b
cOX/  

y*zZ }>  
b5yb~;0  
编入某中帐项下to pass to the account of||to place to the account of ]ImS@!Ajjx  
FmnA+fA  
o2%"Luf<  
y 5=J6a2.  
寄出清算书to send in an account||to send in render an account K<N0%c~  
az`5{hK  
76c}Rk^  
t7lRMCN  
支票薄cheque book hf%W grO.  
DNL TJrN  
&\1Dy}:  
GTLlQy)'=  
支票陈票人cheque drawer `7'(U)x,F  
O  89BN6p  
Gew0Y#/  
Xf#uK\f  
持票人cheque holder 2Q<_l*kk(  
#He:p$43  
yQ&;#`!'  
0k3
^+#J  
不记名支票cheque to bearer||bearer cheque a3p|>M6E  
?t<wp3bZ  
 vlE#z  
tMupX-V  
记名支票||认人支票cheque to order >o(*jZ  
vR:t4EJ`  
.t\Yv/|`  
a) }?rzT]  
到期支票antedated cheque mQ1QJ_;  
#U!J2240  
C10A$=!  
.H9!UQ&It  
未到期支票postdated cheque `t#C0  
tXfB.[U  
`SOaQ|H  
ZP?](RV>xg  
保付支票certified cheque =(zk-J<nY  
6:QJ@j\  
en#W<"_"
  
-7\RO%U  
未获兑现支票，退票returned cheque ~|?2<g$gYR  
DfqXw^BKD  
SkN^ytKE  
a!wPBJJ  
横线支票crossed cheque WqwD"WX+w  
$^`hu%s,~  
yUBic~S  
@-Gf+*GZys  
普通横线general crossing yp!Xwq#n  
<:/V`b3a  
+]UPY5:F  
XbG=H-|  
特别横线special crossing >YPfk=0f0  
MQp1j :CK  
ISOPKZ#F  
*FOTq'%i  
空白支票blank cheque | h8C}P&Z  
V$^x]z  
At.WBa3j%{  
R?^FO:nM%!  
失效支票，过期支票stale cheque $g5pKk
  
"<bL-k*H)  
=OhhMAn  
c1b@3  
普通支票open cheque vR#A7y @!  
^oaG.)3  
r+\it&cW+  
R% }OZJ_  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .LV=Z0ja  
;`@DQvVZ:  
>}_c<`:  
FL0[V,  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges jhK&Z7;  
g'hBs D1'  
Fx)]AJ~[t  
%p^C,B{7w  
支票换现金||兑现to cash a cheque Cl i k  
3^wJ4=^  
hg=\L5R  
Y`\zLX"_m  
清理票款to clear a cheque J:pn
mZ`X  
vk.Y2 :  
!0E$9Xon  
C$M^<z  
保证兑现to certify a cheque m n4j#-  
KmpX^Se[  
u~% m(  
u=k\]W-  
填写支票数额to fill up a cheque QMHeU>  
%%klR{  
Wf>UI)^n  
7ugmZO}lL  
支票上划线to cross a cheque 0nG& LL5  
$;"@;Lj%,  
?9 2+(s  
W
Y0u9M4  
开发支票to make out a cheque Sr%~ 5Q[W  
o%Pi;8
  
eGtIVY/D  
w{#%&e(q"  
签发支票，开立支票to draw a cheque||to issue a cheque i8u9~F  
T\. 8og  
*slZ17xg  
K.*zqQKlI|  
透支支票to overdraw a cheque Xgr|~(^  
Lp1wA*  
ZVgR7+`]#  
l.fNkLC#  
背书支票to endorse a cheque <P$b$fh/  
l&U3jeW-o  
E8 #y
9q  
DpI_`TF#$Z  
请付票款||清付票款to pay a cheque||to honour a cheque )bPwB.}kq  
&A=d7ASN=  
(;C_>EL&u  
9S.R%2xw`  
支票退票to dishonour a cheque Qt]nlui~  
S3btx9y{  
(#\3XBG  
 p^\>{  
拒付支票to refuse a cheque G@ed2T  
r3 pfG  
B=|yjA'Fg  
tJ2l_M^  
拒付支票to stop payment of a cheque y#YCc{K [  
~'v^__8  
Xqf"Wx(X  
r(%#@?&  
提示要求付款to present for payment e>sr)
M  
Scxf5x-  
0z.`
 
C@hnT<e  
见票即付持票人payable to bearer 3l5q?"$  
rbQA6_U 5A  
PN+,M50;1  
t~,!a?S7  
支付指定人payable to order Hagj^8  
khc5h^0  
D-~
HJ  
0`,a@Q4  
已过期||无效out of date||stale "2Js[uf  
pd>EUdbrp&  
h9g5W'.#  
'Kp|\Tr  
请给出票人R/D||refer to drawer )wSsxX7:  
>:KPvq!0  
Ca?pK_Y  
/ExnW >wT  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3PI{LU  
oA_AnD?G+  
s:wLEj+  
q^O{LGN  
文字与数字不一致words and figures differ PM o>J|^  
z}u  
B7N?"'$i  
tGv4 S\  
支票 )5'S=av9  
+!.=M 8[  
时间已过account closed +#'exgGU^[  
Tet,mzVuu  
j~Rh_\>Q  
V"T;3@N/4  
更改处应加盖印章alterations require initials IBnJ6(.  
|CStw"Fog  
?}B_'NZ%  
W#-M|  
A%%WPBk{O  
 7 &l  
时间已过effects not cleared p A1Tod  
|/YT.c%  
o5. q  
]U' KYrh  
停止付款payment stopped 1mf|:2,  
83)2c a  
z4_>6sf{  
9K FWa0G  
支票毁损cheque mutilated "d%":F(  
tx TDuS  
xjv?Z"X  
j YO#  
汇款||寄钱to remit||to send money l(%bdy  
0&c12W|B<L  
>|uZIcs 6  
jJ|O] v$N  
寄票供取款||支票支付to send a cheque for payment #}e)*(  
` ')3}  
+r4^oT[-  
=,,!a/U  
寄款人a remitter MP0gLi  
:;)K> g,b  
RUSBJsMB  
3ef]3  
收款人a remittee 5 EDGl  
ze!7qeW  
Ko2{[%  
VY Va8[}  
国外汇票foreign Bill g^4'42UX  
5wiU4-{  
N [E t  
b@z/6y!  
国内汇票inland Bill o}Dy\UfU  
N\<M4 fn  
< E!M<!h  
z.P) :Er  
跟单汇票documentary bill I:bi8D6  
~Ci|G3BW  
?5jkb  
n\wO[l)  
空头汇票accommodation bill NR^z!+oSR  
r5tv9#4]  
6\/C]![%  
}(20MW8rMc  
原始汇票original bill /nGsl<  
I tp7X  
U]d{hY."  
O .m;a_  
改写||换新票据renewed bill >/ W:*^g)  
Rb|\!  
Da)9s %_4  
K7U`  
即期汇票sight bill||bill on demand *d?,i-Q.+  
q%8,@xg  
zD7\Gv  
I[@}+p0  
…days after date||…days after date…日后付款 Abd&p N  
Mm+_>   
V!a\:%#^Y  
#3\F<AJ<VB  
…months after date||…months after date…月后付款 *:aJlvk  
shjS^CP  
ORyFE:p$  
_;L9&>!p6  
见票后…日付款…days after sight||…days sight /mo
4Q?^  
rpQB# Pz  
11Pm lzy  
j
a#E}`wC4  
见票后…月付款…months after sight||…months sight =| %:d:r  
[8(e`6xePb  
_<yJQ|[z~i  
Fp'k{  
同组票据set of bills 
?8)_,  
|!aMj8i2  
aS-rRL|\L  
gH(,>}{^K  
单张汇票sola of exchange||sole of exchange /P Qz$e-!Y  
G=!Gy.  
#Bj.#5  
<A;R%\V  
远期汇票usance bill||bill at usance GxuFO5wz  
wtu WzHrF  
c7[|x%~  
4 B"tz!  
长期汇票long bill Fi14_{  
>Ke4lO"  
+DY%Y `0  
 ?;ZTJ  
短期汇票short bill ts<5%{M(  
<=W;z=$!Bb  
'+hiCX-_  
"\Zsr6y  
逾期汇票overdue bill kid3@  
4@&8jZ)a  
E=_M=5]  
RLu y;z  
宽限日期days of grace D'$ki[{,  
C4H M  
/59jkcA+  
=6y4*f  
电汇telegraphic transfer （T.T） {0 IEizQ|i  
iSCv/Gb: ,  
^i&sQQ({  
82n
Q]  
邮汇postal order||postal note （Am.）||post office order||money order F4xYfbwY"]  
MDZ,a0?4t  
kAsYh4[  
$,ZBK6CT  
本票promissory note （P/N） s2FJ^4  
\DI%/(?  
O8%+5l`T!  
56Z 1jN^U  
押汇负责书||押汇保证书letter of hypothecation b)"bX}  
%SaC[9=?  
7s+3^'  
M0YV Qa  
副保||抵押品||付属担保物collateral security 9+k7x,  
9*pH[vH  
]:uJ&xUar  
g <S&sYF5  
担保书trust receipt||letter of indemnity !C]0l  
~xZFm  
`CP#S7W^  
Xxh zzm-B  
承兑||认付acceptance TUuw  
$$ma1.t"   
r`Y [XzT9  
wl|cipy"  
单张承兑general acceptance `a2%U/U  
z UN&L7D  
P(D0ru  
CV&+^_ j'k  
有条件承兑qualified acceptance _+73Y'  
sH(@X<{p  
Q}zAC2@L  
{>$i)B  
附条件认付conditional acceptance \Jq$!foYx  
~5g2~.&*  
f"My;K$l;  
:)hS-*P  
部分认付partial acceptance   `}<x"f7.z