[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。   8P`"M#fI  
会计报表statement of account ar,7S&sH  
Gc7=  
`]aeI'[}R  

(@YG~0  
往来帐目account current -?a 26o%e  
q3`u1S7Z7  
iy"*5<;*DD  
?JUe uNs9  
现在往来帐||存款额current accout mE[y SrV  
2g<Xtt7+o  
2an f$^[  
h+ ,@G,|D  
销货帐account sales !R$` +wZ62  
,r}6iFu  
*zLMpL_  
qQa}wcU'9p  
共同计算帐项joint account uAk.@nfiEv  
7EJ+c${e.-  
X>^fEQq"  
,x
$,l  
未决帐项outstanding account 9YGY,sx  
dr"1s-D4IQ  
7p[n  
i/.6>4tE:  
贷方帐项credit account||creditor account lquLT6]  
Dp:BU|
r  
PY'2h4IL  
y`Z\N   
借方帐项debit account||debtor account TA\vZGJ('  
Gm`8q}<I  
(k P9hcV  
xD7]C|8o  
应付帐||应付未付帐account payable g)B]FH1  
OT v)  

\U0'P;em  
n"8Yv~v*2j  
应收帐||应收未收帐account receivable SX#&5Ka/  
4Tc~b3\!Y  
N>E_%]Ch  
i~72bMw sA  
新交易||新帐new account jWgX_//!  
Fzcwy V   
=MWHJ'3-/  
atzX
;@"
K  
未决帐||老帐old account |BYRe1l6l  
iRBfx  
]@TCk8d$0  
3U}%2ARo_  
现金帐cash account xx $cnG  
ig"L\ C"
T  
tX[WH\(xI  
#Q5o)x  
流水帐running account MOC/KNb  
V~
#tuv  
_dU\JD  
p}P-6&k,U  
暂记帐||未定帐suspense account {[F A#  
"jCu6
Rjd  
c",*h  
m+9#5a-  
过期帐||延滞帐overdue account||pastdue account X{VOAcugr  
.]Z"C&"N]  
5R7DDJk  
('~LMu_  
杂项帐户sundry account @nf
`Gw ;  
R#KU^]"(  
#E]59_  
W3RT{\  
详细帐单||明细表detail account P2Y^d#jO  
!9x}  
xD$\,{  
AwN!;t_0+N  
呆帐bad account [-&Zl(9&  
pot~<d`:K"  
(.,G=\!  
N g,j#  
会计项目title of account V.Mry`9-  
;kK/_%gN-G  
Ho%CDz z  

Ts9uL5i  
会计薄||帐薄account-book .V*^|UXbHi  

?Ob3tUz2  
xC?h2hIt  
]f3>-)$*  
营业报告书||损益计算表account of budiness||business report ite~E5?#  
;d?R:Uw8  
W9)&!&<
o  
I_BJH'!t  
借贷细帐||交验帐account rendered "5 A!jq  
E'8;
10s  
'PHl$f*k  
'<M{)?  
明细帐account stated T;#FEzBz  
uw7zWJ n  
,vDbp?)'U  
;Qq\DFe.w  
与…银行开立一户头to open an account with (w{j6).3Dj  
H>C=zo,oiC  
])!*_  
o(HbGHIP  
与…银行建立交易to keep account with #Dac~>a'  
P*o9a  
t^L]/$q  
q*KAk{kR(v  
继续记帐to keep account n*$ g]G$  
He)%S]RLk  
BuwY3F\-O  
4m)n+ll  
与…有交易to have an account with ww/Uzv  
6nQq  
y)pk6d  
l^qI,M  
作成会计帐||有往来帐项to make out an account with )*[3Vq  
Z}QB. $&  
+d>IHpt  
M}Sv8D]I  
清算||清理债务to make up an account 26nx`w?j(  
f<H2-
(m  
HP=+<]?{G  
}'.m*#Y  
清洁帐目||与…停止交易to close ones account with oQ#8nu{k  
A's{j7  
hQi 2U  
B3BN`mdn>  
结帐to close an account <qSC#[xu  
wbHb;]  
OCU r{Nh  
?EL zj  
清理未付款to ask an account||to demand an account ]! dTG  
PdCEUh\>y  
8RX&k  
/\Ef%@  
结清差额to balance the account with G9lUxmS<  
99S^f:t  
e!Hhs/&!T  
+H.`MZ=  
清算to settle an account||to liquidate an account||to square an account <N)oS-m>  
T|p"0b A  
yLGRi^d#  
?0SEMmp`H  
审查帐目||监查帐目to audit an account R@0R`Zs  
25T18&R  
Q@niNDaW2  
+:f"Y0  
检查帐目to examine an account `gJ(0#ac  
S:Hl/:iV  
\8 ":]EU  
?CZdOl  
转入A的帐户to charge the amount to As account < [v[ci  
%RVZD# zr  
9z0p5)]n>  
phK/  
以计帐方式付款to pay on account >0gW4!7Y  
TV:9bn?r)  
GeqP Rah  
qLCR] _*  
代理某人||为某人on ones account||on account of one N;d] 14|  
cR{#V1Z  
=vPj%oLp'a  
So;<6~  
为自己计算||独立帐目on ones own account *#2h/
Q.  
GVz6-T~\>  
@7u0v  
i?/qY&~  
由某人收益并负风险on ones account and risk||for ones account and risk =v\.h=~~  
K'xV;r7Nt  
4 :v=pZ  
W/ \g~=vo  
由某人负担for ones account||for account of one 7,MR*TO ,  
pdMc}=K  
[?gP;,  
RNL9> 7xV  
按某人指示||列入某人帐户by order and for account of one "N;EL0=  
YQ}o?Q$z  
~rm_vo  
[KQi.u  
列入5月份帐目for May account &[9709 (=  

t:S+%u U  
g7|@  
ta0|^KAA  
编入某中帐项下to pass to the account of||to place to the account of uO**E-`  
3R/bz0 V>  
Zfw,7am/  
vI?, 47Hj+  
寄出清算书to send in an account||to send in render an account 7^Uv7<pw  
y} '@R$  
d5b% W3  
2eogY#  
支票薄cheque book [Pp'Ye~K@c  
8|^7ai[am  
m~|40)   
RFGff
A&  
支票陈票人cheque drawer @iiT
<
 
_aphkeqd  
~Ei<Z`3}7"  
+3gp%`c4  
持票人cheque holder ^q&x7Kv%  
Y2Tt Y;  
mv><HqDL1  
qK+5NF|  
不记名支票cheque to bearer||bearer cheque mq l Z?-  
s"|Pdc4  
LeQjvW9y  
Sz~OX6L  
记名支票||认人支票cheque to order U:`Kss`  
n< ,BmVQ  
SM'|+ d  
 G *m0\  
到期支票antedated cheque .}t e
>]A*  
e.>P8C<&  
GyIV Hby  
@~e5<:|5#  
未到期支票postdated cheque F [M,]?   
|pK!S  
1oS/`)  
M:8R-c#![  
保付支票certified cheque !if   
/z!%d%"  
SBpL6~NW  
sK{e*[I>W  
未获兑现支票，退票returned cheque x:;kSh  
7_L;E
~\  
LLo;\WGZ  
'%qr.T %  
横线支票crossed cheque :h$$J lP  
a[C@  
\Ri
P  
*hx  
普通横线general crossing .8R@2c`}Cs  
D-c4EV  
2T35{Q!=F  
M{@(G 5  
特别横线special crossing M+>u/fldV  
3mgD(,(^  
uD'6mk*  
M7T5 ~/4  
空白支票blank cheque )UR7i8]!0  
I0-MRU~[K  
d~ H`CrQE*  
$X6h|?3U,  
失效支票，过期支票stale cheque O?2DQY?jT  
.3;;;K9a~]  
vt 8By@]:  
l;Wj]  
普通支票open cheque 2 nCA<&  
wz%-%39q%  
3$ pX  
&pRREu:[4L  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gJXaPJA{  
DI>s-7  
29KiuP  
0;k# *#w  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kj_c%T ]/  
fu5=k:/c  
#a
6iuO0I  
M >u_4AY  
支票换现金||兑现to cash a cheque J zl6eo[;  
Sc0w.5m6  
^sw?gH*  
RP"kC4~1  
清理票款to clear a cheque ueudRb  
;I}fBZ3  
K-4PI+qQ\  
dH!*!r>  
保证兑现to certify a cheque C]6O!Pb0  
Vksuu@cch  
Da|z"I x  
oU8q o-J1H  
填写支票数额to fill up a cheque I,tud
!p`  
^!d3=}:
0  
iTwm3V P  
!g[Zfo2r"  
支票上划线to cross a cheque 'DR!9De  
m`XH
KRp  
jp,4h4C^)  
G\i
9:7 `  
开发支票to make out a cheque Tk
}]Gev  
4 KiY6
)  
dN q$}  
8tL~FiHb"  
签发支票，开立支票to draw a cheque||to issue a cheque ZVBXx\{s  
Vr}'.\$  
vP&(-a  

1Mzmg[L8  
透支支票to overdraw a cheque ll^#JpT[S  
qGo.WZ$  
4Z*/WsCv  
o&%g8= n%  
背书支票to endorse a cheque dV_G1'  
W\3X=@|u)  
ye&;(30Oq  
~ljXzD93Z  
请付票款||清付票款to pay a cheque||to honour a cheque fhiM U8(&  
MtdG
>TzUn  
@"A4$`Xi3  
iS^QTuk3%  
支票退票to dishonour a cheque <~)P7~$d?p  
u9e@a9c  
@ Y+oiB~Y  
4( +PD&_J  
拒付支票to refuse a cheque tQ)qCk07  
>:- $+I  
B#A6v0Ta  
4?kcv59  
拒付支票to stop payment of a cheque (.:e,l{U%  
H_a[)DT  
Q ,g\  
c 9Mz]1@f  
提示要求付款to present for payment D.:Zx  
#qki  
ch]IzdD  
C%u28|  
见票即付持票人payable to bearer w)f#V s  
Jy)/%p~  
V3Bz Mw\9r  
>4TO=i  
支付指定人payable to order z{ dEC %  
MgZ/(X E  
U^PgG|0N  
x}4q {P5$  
已过期||无效out of date||stale )0
`C@um  
,1`z"7\W  
=;L|gtH"  
[^iN}Lz  
请给出票人R/D||refer to drawer -"x$ZnHU  
_ q"Gix  
F,kZU$  
F59 TZI  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KNl$3
n X  
0GLM(JmK  
".%k6W<n  
WJi]t93  
文字与数字不一致words and figures differ 7V>M]  
kh<2BOV  
I%):1\)  

Ry&6p>-  
支票 Wwo0%<2y  
u8^lB7!e/  
时间已过account closed  7GGUV  
4+n\k  
;uW FHc5@B  
gYj'(jB  
更改处应加盖印章alterations require initials
rv;3~'V  
S:}7q2:  
4H/OBR  
g(g& TO  
crCJrN=  
MV"=19]  
时间已过effects not cleared +ZYn? #IQ  
}H2R3icE  
lZ0 =;I  
$G>.\t  
停止付款payment stopped \vNU,WO  
xw%0>K[  
kAx4fE[c  
al0L&z\  
支票毁损cheque mutilated =1! 'QUc  
Bvj0^fSm  
K
oYF]  
a*;b^Ze`v  
汇款||寄钱to remit||to send money ?2a$*(  
INf&4!&h  
L];b<*d  
'-6~tWC~7  
寄票供取款||支票支付to send a cheque for payment & kIFcd@  
p_ =z#  
G3]4A&h9v~  
0(Ij%Wi,  
寄款人a remitter )jj0^f1!j  
llDJ@
 
6zkaOA46V  
z#N@ 0R  
收款人a remittee X]=t>
 
V]&\fk-{  
<{pz<io)  
:,^gj  
国外汇票foreign Bill ivPg9J1S  
V)^+?B)T  
?"FbsMk.d  
.hiSw  
国内汇票inland Bill =sFTxd_"iQ  
!wNO8;(  
5x
de;  
+(*DT9s+  
跟单汇票documentary bill wzaV;ac4K  
Mtv?
:q  
.pq%?&  
>p/`;Kq@  
空头汇票accommodation bill 8fb'yjIC  
M2|is ~  
~ 1pr~  
V]N?6\Op  
原始汇票original bill X8|EHb<  
v:p}B$  
/=h` L,  
zQA`/&=Y  
改写||换新票据renewed bill HDKbF/  
P4?glh q#  
5uf a  
2tLJU Z1  
即期汇票sight bill||bill on demand ]9XDS[<2`  
}
%z  
#%s#c0TX  
M;NX:mX9  
…days after date||…days after date…日后付款 7.T?#;'3  
HThcn1u~^b  
yNc2@  
3F0 N^) @
 
…months after date||…months after date…月后付款 9cgUT@a  
Ah<+y\C  
oE~RySX  
{t!!Uz 7  
见票后…日付款…days after sight||…days sight *kVV+H<X|b  
{T8Kk)L  
Y~Ifj,\  
m4& /s  
见票后…月付款…months after sight||…months sight .l|$dE/E  
]d`VT)~vje  
jIF |P-  
`kr?j:g
 
同组票据set of bills h$=
2p5'-  
i&k7-<  
to\Ni~a&  
.KC++\{HE  
单张汇票sola of exchange||sole of exchange ?8 {"x8W;  
r
bQR,Nf2x  
bi:8(Q$w:`  
J=L5=G7(  
远期汇票usance bill||bill at usance ]HdCt3X  
KU;9}!#  
_FEFx  
SzRmF1<  
长期汇票long bill v@Ox:wl>  
SB7c.H,  
mqJ_W[y7  
aoTP[Bp  
短期汇票short bill `-&K~^-cH  
5PW^j\G-f  
&[SC|=U'M  
Kg$Mx  
逾期汇票overdue bill QM]YJr3rE  
MfQ!6zE  
_ J[
  
oE~Bq/p  
宽限日期days of grace kW (B
kuc)  
EzIGz[
 
d7i]FV  
JCaOK2 XT;  
电汇telegraphic transfer （T.T） d[35d J7F  
;6wA"  
?rIx/>C9  
$g7<Y*t[  
邮汇postal order||postal note （Am.）||post office order||money order ASfaX:ke  
\L\b$4$d  
Lp7SLkwh3M  
LDD|(KLR*.  
本票promissory note （P/N）
eY\ yE"3  
-(#iIgmP  
}{"fJ3] c^  
]q-Y }1di8  
押汇负责书||押汇保证书letter of hypothecation }T$p)"  
h}EPnC}  
Lk$B{2^n  
%[yJ4WL  
副保||抵押品||付属担保物collateral security x;')9/3  
PuO&wI]:  
j)GtEP<n#  
$\! 7 {6a  
担保书trust receipt||letter of indemnity
`p7=t)5k  
39|MX21k  
\G3rX9xG  
`#gie$B{  
承兑||认付acceptance g4@ lM"|S  
FE{FGMq  
pD74+/DD  
]cN1c}  
单张承兑general acceptance [sb[Z:  
w-{c.x  
hG:|9Sol,  
4g7)iL^#~  
有条件承兑qualified acceptance @gtQQxf"  
.}`Ix'
.  
}{< '8J.R  
\_U$"/$4VH  
附条件认付conditional acceptance {>%&(  
g>9kXP+  
6u}</>}  
TW>WHCAm  
部分认付partial acceptance   FkRo _?