[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。   !ho~@sc{W  
会计报表statement of account IK#W80y  
Z4+S4cqnh  
6:Eu[PE~w  
L< 3U)Gp  
往来帐目account current 
HR0t[*  
&OpGcbf1  
rof&
 O  
46U?aHKW@|  
现在往来帐||存款额current accout j,@N0~D5  
VKzY6  
uL`6}0  
O3H~|R+^  
销货帐account sales 3awh>1N2W  
cL/6 p0S  
3aMfZa<=  
AawK/tfs  
共同计算帐项joint account NI(fJ%U  
>GRL5Iow  
5v1f?btc  
n.}A :Z  
未决帐项outstanding account /`d|W$vN  
%Pl 7FHfB  
\SA"DT  
ED9uKp<Wbv  
贷方帐项credit account||creditor account _FV<[x,nE8  
}d<x
bL!#  
if|j)h&  
"S#}iYp  
借方帐项debit account||debtor account @|yRo8|  
*R
M?SE6;  
_,S L;*G4|  
Y8*k18~  
应付帐||应付未付帐account payable ?`& l Y  
D%PrwfR  
Q@M>DA!d^V  
ohI>\  
应收帐||应收未收帐account receivable >MXE)=  
bf~gWzA  
G$hH~{Y$  
d
[h2Y/AR  
新交易||新帐new account #X~{p4Lr  
[A@K)A$f  
q(tdBd'o6  
M$|r8%z1  
未决帐||老帐old account -Oj}PGj$e\  
'%JIc~LJ  
OyU[(  
k]J!E-yI8  
现金帐cash account DA> _9o/l  
aD 33! :y  
R-lB.9e#M  
ZS\jbii8  
流水帐running account f 7g?{M  
MS`wd  
U g'y  
VBHDI{HzRv  
暂记帐||未定帐suspense account 6\8 lx|w  
`RRC8]l  
9*AH&/EXth  
y.KFz9Qv  
过期帐||延滞帐overdue account||pastdue account _RzwE$+9  
H ;#3 S<  
%RlG~a  
T]&% KQ  
杂项帐户sundry account sbWen?  
UIhU[
f]  
zli@XZ#  
UODbT&&  
详细帐单||明细表detail account FiN^}Kh  
]_8 bX}_n  
BhO*Pfs  
W u4` 3  
呆帐bad account *2K/)(  
O$'BJKj-4  
x1g0_&F  
vDGAC'  
会计项目title of account 0?]Y^:  
fjc8@S5x9j  
jm|x=s3}h  
u@(z(P  
会计薄||帐薄account-book ?CaMn b8  
4#pn]  
<!+T#)Qi  
'qhi 8=*  
营业报告书||损益计算表account of budiness||business report rQ_!/J[9  
v#. %eF m  
\0K3TMl)J  
RW4}n< 88  
借贷细帐||交验帐account rendered Bz&6kRPv  
J(k\Pz*  
~EYsUC#B_  
n^HKf^]  
明细帐account stated .?1 6w`Y  
k0%*{IVPN  
z.NJu q  
NJ^H"F LS:  
与…银行开立一户头to open an account with v/W\k.?q /  
PrA?e{B5m  
4Nz@s^9  
15o<'4|=Lm  
与…银行建立交易to keep account with ("G _{tVU  
xJ2DkZ  
R2]2#3`  
~1_v;LhH5+  
继续记帐to keep account COV8=E~  
QYm]&;EI  
oxs0)B  
XXx]~m  
与…有交易to have an account with =/ b2e\  
y:C=Ni&,"  
E %A] 8y7  
K *<+K<Tp  
作成会计帐||有往来帐项to make out an account with my.%zF  
S< TUZ /;  
*wSz2o),  
nUp, % z[  
清算||清理债务to make up an account ;
9WS#>o  
EAPLe{qw:q  
N ,8^AUJ3&  
#@quuiYq  
清洁帐目||与…停止交易to close ones account with ,Pq@{i#  
NC id`a$  
OoG Nij  
y4jJ&  
结帐to close an account /o$C=fDF  
Kd<c'!  
4#dS.UfI  
z0yPBt1W  
清理未付款to ask an account||to demand an account a9+l:c@  
lk<}`#(g  
K!L0|WH%!  
T>$S&U  
结清差额to balance the account with q6A"+w,N  
C0RnBu  
##_`)/t,  
><l|&&e-  
清算to settle an account||to liquidate an account||to square an account [
EdX6  
;5ANw"Dq  
q_J)68BR  
sI&|qK-(  
审查帐目||监查帐目to audit an account +dw=
)A#/  
3 P)N,  
)2&U Rt.  
O/N Ed)H!  
检查帐目to examine an account |qp^4vq.p  
AA&5wDMV>  
<w9<G  
BEfP#h=hr  
转入A的帐户to charge the amount to As account Xb/W[rcs  
l-~ o&n  
a7Xa3 vlpO  
5[qCH(6  
以计帐方式付款to pay on account UP+4xG  
W%&[gDp  
bb@3%r|_<  
aRc2#:~;  
代理某人||为某人on ones account||on account of one t>Ot)d  
E U# M.  
]:K[{3iM  
+|iJQF  
为自己计算||独立帐目on ones own account <$:Hf@tpMo  
V1d{E 0lM  
zCuN8  
&_V d  
由某人收益并负风险on ones account and risk||for ones account and risk HW"';M%  
~HM,@5dFC
 
V 5
 
>EJ
`Z7E6  
由某人负担for ones account||for account of one ;d#`wSF`G  
H[;\[3  
i& phko}  
Vs:x3)m5j  
按某人指示||列入某人帐户by order and for account of one 7)FI_uW  
1>"Yw|F-|3  
&%infPI'  
?T ( @<T  
列入5月份帐目for May account U~nW>WJ+.  
b-Uy&+:X*d  
V=+wsc  
v;_k*y[VV$  
编入某中帐项下to pass to the account of||to place to the account of k04CSzE"%  
[ELg:f3}5  
1|Q-|jq`  
aN,.pLe;  
寄出清算书to send in an account||to send in render an account %s(Ri6R&  
%1jlXa  
dJYW8pcKT  
8 FJ>W.  
支票薄cheque book j_#oP  
'(S@9%,aK1  
E$?:^ausu  
zF-M9f$_PY  
支票陈票人cheque drawer F8 T.}qI  
$,&3:ke1  
hp<NVST  
c c^I9g~  
持票人cheque holder :TTZ@
q  
 "6} #65  
08pG)_L  
/^jV-Z`  
不记名支票cheque to bearer||bearer cheque rT}k[  
S@WzvM  
YS|Ve*t(L=  
rf[w& ~R  
记名支票||认人支票cheque to order _(&XqEX  

HT@/0MF{J  
NR@n%p  
8t$w/#'@  
到期支票antedated cheque +. ` I  
ex}6(;7)O  
Oj`I=O6  
8`?vWJS  
未到期支票postdated cheque hZ;[}5T\<S  
p0b2n a !  
XSDudL  
__Tg1A  
保付支票certified cheque >qT4'1S*g  
CKau\N7T  
aIsT"6A~{  
FJYc*l  
未获兑现支票，退票returned cheque g,,'Pdd7Pn  
OY?x'h  
h,u?3}Knnb  
nxZ[E.-\  
横线支票crossed cheque MNzW Tn@  
%I 3D/!%  
9 }_ccq  
M6mJ'Q482  
普通横线general crossing <`/22S"  
4#c-?mh_  
g/v"E+  
8F#z)>q~  
特别横线special crossing 3%'Y):  
<JyF5  
S7 fX1y[  
|5h~&kA  
空白支票blank cheque (uk-c~T!u  
ow!NH,'Hy  
JJ=%\j  
UOwEA9q%  
失效支票，过期支票stale cheque o(5eb;"yi>  
K:3u/C`  
= Co[pt  
Qe6'W  
普通支票open cheque F#S)))#  
o8A1cb4<T  
:Q@qR((&o  
F4|Z:e,Hr  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l2lyi  
`uN}mC!r]  
%0<-5&GE  
<8[y2|UBt  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges lz-t+LD@ST  
q]qKU`m!Q`  
rbEUq.Yk]~  
 /l)|
B  
支票换现金||兑现to cash a cheque !eH9LRp  
ff3HR+%M  
MMYV8;c  
9jC>OZ0s  
清理票款to clear a cheque ;*Z.|?3MM  
mTsl"A>  
)PNeJf|@  
jZ5 mpYUO  
保证兑现to certify a cheque >cE@m=[  
tU :,s^E"#  
U fzA/  
:
qQpBr$  
填写支票数额to fill up a cheque NPFrn[M$  
6hvmp  
6*({ZE  
Y 4 <  
支票上划线to cross a cheque \`!M5FJ  
pFZ2(b&  
7Y?=ijXXx\  
(i"@{[IP  
开发支票to make out a cheque ~$PQ8[=  
i3s,C;7[2  
bhqs%B!:  
TO|&}sDh  
签发支票，开立支票to draw a cheque||to issue a cheque ycr\vn t  
\en}8r9cy  
AusCU~:>  
4.^1D';(  
透支支票to overdraw a cheque IQ`#M~:  
+$b_,s  
!RJuH;8  
=WYI|3~Cz  
背书支票to endorse a cheque FuKp`T-H  
0)?.rthk4S  
)l|/lj  
Rpi@^~aP E  
请付票款||清付票款to pay a cheque||to honour a cheque (1|_Nr  
Eed5sm$H  
g20,et  
\"X<\3z2  
支票退票to dishonour a cheque KqE
5{ q  
7E-1 #4  
~ e4Pj`?=K  
n'&Cr0{  
拒付支票to refuse a cheque 6;:s N8M+1  
has \W\(  
is2OJ,  
|?tUUT!`t  
拒付支票to stop payment of a cheque )Ycjx~   
xP3v65Q1  
Mu>GgQSZ  
=Z($n:m=*  
提示要求付款to present for payment C|@6rr9TA  
&6yh4-(7  
<ah!!  
RO]Vn]qb  
见票即付持票人payable to bearer ?0{8fGM4  
cr&sI=i  

ex-0@  
Td7=La0
 
支付指定人payable to order i"#36CVT~  
/]mfI&l+9  
|fJpX5W-l  
U|Du9_0  
已过期||无效out of date||stale ~BSIp .  
~.FZF  
rhLm2q  
TT'sO[N[  
请给出票人R/D||refer to drawer )YB@6TiD  
jlf.~vt  
tqn
vC UIE  
Nan@SuKY  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r&u&$"c  
aQMUC6cPM@  
*kliI]BF]  
DvBL#iC  
文字与数字不一致words and figures differ 'T8(md299  
fG+/p 0sJ?  
lf<?k  
AB!
P(  
支票 :U,n[.$5'  
*~t&Ux#hj  
时间已过account closed .ykCmznf*  
y@5{.jsr_  
lji&]^1  
aSKLSl't`  
更改处应加盖印章alterations require initials K>"]*#aBv  
yJ\K\\]  
IfK%i/J  
PD-<D~7  
^1#"FU2cP  
yXuF<+CJ  
时间已过effects not cleared <"93  
f.Uvf^T}2  
)2Ru} -H  
qmWK8}F.cE  
停止付款payment stopped BrWo/1b  
0/1Ay{ns  
s/;iZiWK  
jp~C''Sj  
支票毁损cheque mutilated r#%e$
 
9^DXw!  
(1tb  
lK}W%hzU  
汇款||寄钱to remit||to send money )_m#|U?Rex  
5uVSbo.  
%Sgdhgk1  
z'FpP  
寄票供取款||支票支付to send a cheque for payment N8]DW_bsB  
?)8OC(B8q  
l*v6U'J  
4iXB `@k  
寄款人a remitter {Q%"{h']  
_iJ8*v8A  
&jg..R  
$.7Ov|  
收款人a remittee $CgJ+ua\8  
)I
Fzal}o  
dx/NY1  
*dTI4k  
国外汇票foreign Bill 4axc05  
h#Z5vH  
?hz9]I/8  
^Yz.}a##w2  
国内汇票inland Bill lY.{v]
i }  
CDNh9`  
Yv!r>\#0S  
rZ|!y ~S|  
跟单汇票documentary bill QR.]?t;1  
L~WC9xguDl  
m(B,a,g<  
w9Eb\ An  
空头汇票accommodation bill ?3I93Bt7  
-0 e&>H%  
[K*>W[n  
W=[..d  
原始汇票original bill <0P7NC:Ci  
&fyT}MA  
OdZLJt?g  
B{In "R8  
改写||换新票据renewed bill I^CKq?V?:  
rA"><pH  
`T-lBwH  
e5"?ol0  
即期汇票sight bill||bill on demand ^GyGh{@,f  
C6!P8qX  
Hq>"rrVhx  
iG.qMf.  
…days after date||…days after date…日后付款 JfrPK/Vn  
u
B`H9  
?HsQ417.H  
:~% zX*  
…months after date||…months after date…月后付款 Ot^<:\<`G  
K;n5[o&c  
Qd{h3K^hlu  
F+lsza  
见票后…日付款…days after sight||…days sight Nydhal00  
[pc6!qhDG&  
_YT9zG  
NIzxSGk|  
见票后…月付款…months after sight||…months sight 6G6B!x  
:ep jJ1mW  

+Vf39}8  
.3tyNjsn\  
同组票据set of bills G;'=#c ^  
Y!+q3`-%T  
B(omD3jzN  
^T{ww=/v  
单张汇票sola of exchange||sole of exchange {eQ') f  
qMA K"%x  
K<3$>/|  
JyfWy  
远期汇票usance bill||bill at usance a9w1Z4  
:'t+*{ff  
bSKe@4C  
=VctG>ct|  
长期汇票long bill '(qVA>S  
Gp PlO]  
`4&a"`&$  
y{`aM(&  
短期汇票short bill +pq/:h  
clcj5
=:  
IIrXI8'}  
}+" N '  
逾期汇票overdue bill nj@l5[  
EE^ N01<"\  
DH5]Kzb/  
8%Wg;:DZx  
宽限日期days of grace .ZB/!WiF  
tR;? o,T  
? 7H'#l  
l$:.bwXXO  
电汇telegraphic transfer （T.T） Wb|xEwqd`  
mp\`9j+{  
N?7vcN+-t)  
'%D$|)  
邮汇postal order||postal note （Am.）||post office order||money order YTtuR`  
Je5UVf3>2&  
RgPY,\_9+  
n1Y3b~E?E  
本票promissory note （P/N） e/h2E dY  
w'Cn3b)`  
8" x+^  
Dn}Wsd=  
押汇负责书||押汇保证书letter of hypothecation )RQX1("O  
1VH$l(7IQ  
B;ro(R  
Q]?Lg  
副保||抵押品||付属担保物collateral security :*{>=BD  
uAWmg8  
#ilU(39e  
vE9M2[TJA  
担保书trust receipt||letter of indemnity @k~_ w#  
G mA5E  
6L2Si4OGjG  
e>ZF? (a0  
承兑||认付acceptance N1O& fMz  
#*g.hL<  
>-~2:d\M3  
[~ Wiy3n  
单张承兑general acceptance Fe 4QWB6\U  
L 1fK  
q0}
?F  
Od>^yhn  
有条件承兑qualified acceptance P p}N-me>_  
CD]2a@j{  
d^&F%)AT  
l<](8oc. w  
附条件认付conditional acceptance 0'DlsC/`*  
sF/X#GG-  
owA0I'|V-A  
`mI%Se  
部分认付partial acceptance   xTnd9'Pk`: