[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。   1=IOio4
U  
会计报表statement of account 2oahQ: }B  
UQh.o  
e#mf{1&  

`{Oqb  
往来帐目account current ]SU)L5Dt;
 
Wll0mtv  
]JGq{I>%+6  
MH'%E^n `  
现在往来帐||存款额current accout (oy@j{G)c6  
%4x0^<k~  
GR*sk#{  
oO?+2pTQV  
销货帐account sales  bV(BwWm  
yxpv;v:)=  
X!z-J>  
wVf 7<@/y  
共同计算帐项joint account ZyNgG9JL]  
H'!OEZ  
v ))`U,Gm  
P6>C+T1  
未决帐项outstanding account {*hFG:u  
$0$sDN6)x  
_,K[kVn  
>ZPu$=[W  
贷方帐项credit account||creditor account v:74iB$i/C  
6 .?0 {2s  
R{A$|Ipaq  
KV;q}EyG  
借方帐项debit account||debtor account o?M;f\Fy  
#X*);cn  
NkGtZ.!pk  
1qn/*9W}=  
应付帐||应付未付帐account payable }I}GA:~$%  
f&5S`}C  
R'B_YKHBY  
rBL2A  
应收帐||应收未收帐account receivable &_;=]ts  
"-Nyf  
Wy6 a4oY  
'*`n"cC:  
新交易||新帐new account ckP AH E@  
SbL7e#!!  
%|JL=E}%|  
GcO:!b*YMp  
未决帐||老帐old account |p
*cI @  
a[zVC)N0  
y[jp)&N`  
c1_Z
i  
现金帐cash account 94 6r#`q  
h|'|n/F  
ZWuNl!l>  
}8"i~>>a  
流水帐running account !JDuVqW  
H[pvC=O=  

RlvvO  
p_n$}z  
暂记帐||未定帐suspense account h1 "#  
nZNS}|6  
PW"?*~&  
Kt]vTn7! 9  
过期帐||延滞帐overdue account||pastdue account QjpJIw  
k{X+Y6'ku  
5HbJE'  
oLlfqV,|L\  
杂项帐户sundry account ;cL+=!  
l&W:t9o  
XD!}uDZ^  
}NV<k
 
详细帐单||明细表detail account !]mo.zDSW5  
IJPyCi)  
%t9Kc9u3p  
n2c(x\DA&  
呆帐bad account i,Jz7OX  
Ya<KMBi3  
jL3 *m  
I)*J,hs1  
会计项目title of account _m a;b<I/<  
g?j^d:  
@#o7U   
r}|)oG,=  
会计薄||帐薄account-book Ym -U{a  
u0[O /G  
/ )[\+Nc  
l% %cU"  
营业报告书||损益计算表account of budiness||business report jt3W.^6HO  
T# tFzbr  
F$:mGyl5_  
I%j]pY4  
借贷细帐||交验帐account rendered v33[Rk'
 
RJT55Rv{  
d|UH AX  
v )2yR~J  
明细帐account stated FO]f 4@  
y^{4}^u-^  
\ sz
](X  
K6~')9Q  
与…银行开立一户头to open an account with GV9pet89yu  
iztF  
2Qp]r+!  
xw1,Wbu]  
与…银行建立交易to keep account with 3%x-^.  
[a^<2V!vMn  
F[v^43-^_  
+@@( C9  
继续记帐to keep account 'P&r^V\~(/  
9/#b1NGv  
wlP% U  
@ <'a0)n>  
与…有交易to have an account with `"iPJw14  
j_zy"8Y{  
A>:31C  
AMK3I`=8WO  
作成会计帐||有往来帐项to make out an account with %a-
fxV[  
IeIv k55  
hGUQdTNP  
8h|~>v  
清算||清理债务to make up an account D9r;Ys%  
r9-)+R J  
diw5h};W  
B,4GxoX`  
清洁帐目||与…停止交易to close ones account with ; Oz p  
)B5U0iIi  
:3}K $  
<&t[E0mU  
结帐to close an account H[r64~Sth  
<g8{LG0  
].gC9@C:$i  
j8t_-sU9 i  
清理未付款to ask an account||to demand an account vZSwX@0  
] RW*3X  
t 9.iWIr  
m{6*ae  
结清差额to balance the account with 6y@o[=m  
wqXo]dX  
Q VN@B[9  
&G+ :t)|S  
清算to settle an account||to liquidate an account||to square an account <,nd]a  
CT{X$N  
gLg\W3TOi  
)q%DRLD'G  
审查帐目||监查帐目to audit an account O<0-`=W,a  
=Ajw(I[56  
maQOU1  
xkz`is77Y@  
检查帐目to examine an account As#/ln$nE  
8GT{vW9  
Fz_8m4  
PF;`mdi-,  
转入A的帐户to charge the amount to As account [#2z=Xg  
{Hxziyv~Y(  
`XbV*{7  

EPeV1$  
以计帐方式付款to pay on account *>Zq79TG  
rP&.`m88n  
a^9}ceu?   
qIgb;=V  
代理某人||为某人on ones account||on account of one HG})VPBa  
9t0NO-a  
*IC9))PGJ  
}nNCgH  
为自己计算||独立帐目on ones own account x$V[xX  
EF'U`\gX  
Y<`uq'V  
9=MxuBl  
由某人收益并负风险on ones account and risk||for ones account and risk WAh{*$Rpl  
ljj}XJQ  
G]fx 3=  
EXbh yg
 
由某人负担for ones account||for account of one l'(7p`?  
+t;j5\HS  
H52] Zm  
y+a]?`2  
按某人指示||列入某人帐户by order and for account of one Y!nE65  
Sc$]ar]S  
r;&rc:?A  
[,p[%Dza  
列入5月份帐目for May account ucC'SS  
cH\.-5NQ  
5ayH5=(t  
W-@}q}A  
编入某中帐项下to pass to the account of||to place to the account of "zBYhZr  
w#`E;fN'  
^0&   
5i1Xumh 4  
寄出清算书to send in an account||to send in render an account v
`pIovn  
@Vac!A??:  
,Tc598D  
FOd)zU*L2  
支票薄cheque book WMd5Y`
y  
cYp]zn+6  
PWThm ooP  
&8uq5uKg  
支票陈票人cheque drawer _kT$/k  
&7t3D?K'qX  
(y!<^Q  
seEG~/U<  
持票人cheque holder qY$/i#  
^<O=<tN\  
}*I:0"WH  
x*uQBNf=  
不记名支票cheque to bearer||bearer cheque z>X<Di&x)  
op|/_I$  
c)OQ_3xOs  
%$L!N-U6  
记名支票||认人支票cheque to order YYUWBnf30G  
U#W9]il$  
Ks  @  
U6
@j=|q  
到期支票antedated cheque >|22%YVX  
(:]on
^|  
oO8V0VE\  
L<**J\=7M  
未到期支票postdated cheque Hki  
z\fmwI  
')Drv)L  
!Z*2X ^  
保付支票certified cheque QFm~wv8:  
-kVt_  
bZ.q?Hlfk  
QVVR_1Q  
未获兑现支票，退票returned cheque |Y6+Y{|\  
Q^qdm5}UkW  
 <
V-D  
?,J'3nZ'  
横线支票crossed cheque G /:;Qig  
+&7D ;wj=  
VuqJ&U.-  
l H@hV  
普通横线general crossing '<.@a"DnJ  
M
}]E,[  
YM*{^BXp  
JlZU31Xws  
特别横线special crossing -c"nx$  
#G;0yB:76  
f?OFMac  
8%
qHy1  
空白支票blank cheque M~Tx4_t  
c5& _'&  
QN!$41A?{  
O(~74:#*  
失效支票，过期支票stale cheque f,ajo   
Ps@a@d"83  
)zzK\I6/EQ  
.]_ (>^6  
普通支票open cheque Gy+ /P6  
M PhG:^g  
%z}{jqD&:X  
A.@
S>H'P  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TmZ% ;TN  
w^e5"og]  
Q:6i 3 Nr/  
LZirw'  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .""?k[
f5Q  
h/7m.p]  
<<,YgRl2  
Oq-O|qJj  
支票换现金||兑现to cash a cheque MC
BZq\ c  
8ug
\GlZc  
Q Q3a&  
&Ff#E?Y4|  
清理票款to clear a cheque j: )"s_  
5 *8V4ca  
AATiI+\S  
$IZ02ZM$  
保证兑现to certify a cheque K"%_q$[YQ  
jA&ZO>4  
q97Z . o  
9~ [Sio~  
填写支票数额to fill up a cheque i(hI\hD  
G4=R4'hC  
A2fc_A/a  
I\%a<  
支票上划线to cross a cheque `1AVw]k  
~J:cod  
I{e[Y_  
CK <Wba  
开发支票to make out a cheque &!|'EW  
qhFWQ1W  
JDTlzu1hR  
%XX(x'^4  
签发支票，开立支票to draw a cheque||to issue a cheque )=KD  
&:K!$W  
_$g2;X >  
6:Fb>|]*PY  
透支支票to overdraw a cheque ?X'm>R. @  
cym<uh-Wg^  
n};:*N! v  
MLbmz\8a  
背书支票to endorse a cheque it Byw1/  
g4Y1*`} 2f  
]LcCom:]  

`7v"(  
请付票款||清付票款to pay a cheque||to honour a cheque ?Xdb%.   
(gdi2  
_6y#?8RMB  
d:j6
5yu  
支票退票to dishonour a cheque V 6DWYs>  
_h?hFs,N]  
iJ&*H)}^  
~pv|  
拒付支票to refuse a cheque 
O[$,e%  
}:04bIaV  
G1RUu-~+  
'AU:[eyUV  
拒付支票to stop payment of a cheque 25NTtj:X  
2=\} 0  
QD2;JI2  
DW@|H  
提示要求付款to present for payment $N;Nvp2  
?pBQaUl&  
l2Gtw*i_I  
yYdow.b!  
见票即付持票人payable to bearer Kc3BVZ71  
\ 5&-U@  
8)Z)pCN  
e-Pn,j  
支付指定人payable to order ;hz;|\ko5  
^~ 95q0hq:  
8^ujA  
W(gOidKKz  
已过期||无效out of date||stale vYPZVqF_$  
iE 6?Px9]  
nzcXL =^r3  
jTeHI|b  
请给出票人R/D||refer to drawer O`M6=\  
JZl"k  
Y8%bk2  
;2k!K
W@  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _A>?@3La9  
8q}955Nl  
ij=_h_nA  
^\(<s  
文字与数字不一致words and figures differ DN$[rCi7  
c:d.mkF\  
q6]T;)U&  
Rj'Tu0l  
支票 ehpU`vQz  
_HAtTW  
时间已过account closed 6zZT5 Kn  
*!m
\%*y
{  
ITt*TuS2c  
K Y=$RO  
更改处应加盖印章alterations require initials x\i+MVR-  
PwC9@c%c  

Y\ C"3+I  
(zmLMG(R
 
_+aMP=H  
-$A >b8  
时间已过effects not cleared .7<6 zG6J  
Jv8JCu"eky  
5qL;@Y  
] >4CBm$  
停止付款payment stopped .rcXx
V@f  
>53Hqzm&  
o..iT:f;n  
y0R9[;b07  
支票毁损cheque mutilated ~_]i'ii8  
H"; !A=0  
CZzgPId%x  
*-vH64e  
汇款||寄钱to remit||to send money sqv!,@*q  
EJid@  
qydRmi  
cHAq[Ebp2!  
寄票供取款||支票支付to send a cheque for payment W [G5+*i  
nw  
=e"RE/q2  
x,fX mgE  
寄款人a remitter ev[!:*6P  
ml1My1  
3P|z`}Ka  
(^~0%1  
收款人a remittee Njmb{L]Cps  
aInh?-  
3-T"[tCe  
n_/;j$h  
国外汇票foreign Bill 9
}|t`V"  
T!2gOe  
<"z9(t(V\%  
m
:W+s4!E  
国内汇票inland Bill +'"NKZ.>TT  
n.b_fkZNr  
XE`u  
nj<nW5[  
跟单汇票documentary bill S^:7V[=EgI  
\B Uno6  
(v0i]1ly[  
h @2.D|c)g  
空头汇票accommodation bill 1uJpn  
W5(.Hub}  
l H{~?x  
7Ml OBPh  
原始汇票original bill }Ryrd!3bY  
Ewa/6=]LA  
8FJPw"9  
,CP&o  
改写||换新票据renewed bill Z5Tu*u=  
bcUa'ZfN<  
C,) e7  
lbj_if;  
即期汇票sight bill||bill on demand THcX.%ToT  
1UN$eb7  
5n1T7-QCL  
 'EO"0,  
…days after date||…days after date…日后付款 R,8460e7  
2Xqa?ay0>  
u a_(wBipy  
,xg(F0q  
…months after date||…months after date…月后付款 =GL^tAUJ  
]owcx=5q%'  
W0LJXp-v  
?#|
in}  
见票后…日付款…days after sight||…days sight F @uOXNz)  
.GiQC{@9w  
Z"d21D~h9`  
bI:cYn1  
见票后…月付款…months after sight||…months sight | W<jN  
. sv uXB  
>8EmfjUoc  
wF)g@cw  
同组票据set of bills 7xfN}iHG  
Jyyr'1/<k  
t|v_[Za}Z  
!4 }Wp.  
单张汇票sola of exchange||sole of exchange K j6@=  
<]u]rZc$  
B18?)LA  
3|vZ`}  
远期汇票usance bill||bill at usance ]Vd1fkXO0  
xX\A&9m  
hEfFMi=a`  
f"d4HZD^  
长期汇票long bill uE&2M>2  
RsnFjfb'  
wQrD(Dv(yA  
f=Kt[|%'e  
短期汇票short bill N3|aNQ=X0  
R
O8]R2A  
x}jiHV@=  
f= 33+8I  
逾期汇票overdue bill P+(Y s[J3  
\)+s)&JLb  
T#=&oy7  
F5YHc$3^  
宽限日期days of grace 0T<DHPQ1  
"/zDcZbL;  
csms8J  
"kg?Or.  
电汇telegraphic transfer （T.T） b-)3MR:4  
#W[C;f|,  
xi!R[xr1  
q Qc-;|8  
邮汇postal order||postal note （Am.）||post office order||money order
XO"BEj<x  
! K/
zFYl  
<'92\O  
ka[%p,H  
本票promissory note （P/N） SkMBdkS9z[  
br7_P1ep  
(0QYX[(r~o  
AGgL`sP  
押汇负责书||押汇保证书letter of hypothecation o,DI7sb  
)!C|DSw  
m|k:wuzqK  
O<`\9  
副保||抵押品||付属担保物collateral security ]?j [P=\  
mx")cGGQ  
KI8Q =*  
uJ>_ 2  
担保书trust receipt||letter of indemnity D>I|(B!.p8  
YLe$Vv735  
etLA F  
te8lF{R  
承兑||认付acceptance jthGNVZ  
X?Z#k~JR  
h2fTG  
x#&%lJT  
单张承兑general acceptance pk: 2>sx/  
o _DZ  
D4W^{/S  
2_#Vw&v  
有条件承兑qualified acceptance ,K[
}Bz  
*<T,Fyc|  
F/zbb  
DeL7sU  
附条件认付conditional acceptance pm~uWXqxr=  
_9Y7.5  
B:QAG  
H:&|q+K=#  
部分认付partial acceptance   $ h<l