[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。   tG%R_$*  
会计报表statement of account JXPn <  
`kekc.*-[@  
qn+mlduU  
61jDI^:  
往来帐目account current {W `/KU?u  
;u ba  
la
FkOQI  
uVp R^  
现在往来帐||存款额current accout _`D760q}  
YRC`2)_'  
XZKOBq B]  
T}u'  
销货帐account sales rWbL_1Eq  
b[*di{?-  
v'_tna6`O  
f kP WGd  
共同计算帐项joint account y{v*iH<  
-09<; U
 
78 UT]<Q;K  
&TK%igL  
未决帐项outstanding account %>JqwMK  
1XHGW=n  
*YtITyDS3>  
Z.h`yRhO  
贷方帐项credit account||creditor account ](Sp0t  
dFFB\|e;0  
}bB_[+YV`{  
_a.Q@A4'  
借方帐项debit account||debtor account -Tz9J4xU&  
:;7qup  
K0+J!-a]7  
/CX<k gz@  
应付帐||应付未付帐account payable cDAO5^  
34P?nW(  
lJU[9)Q_  
!PQ@"L)p  
应收帐||应收未收帐account receivable ?np`RA  
wz:wR+  
M4DRG%21  
xNm<` Y?  
新交易||新帐new account ,u\M7,a^  
.@[+05Yw  
P@*whjPmo  
"` 9W"A=  
未决帐||老帐old account RrRCT.+E  
?;i6eg17<  
(# ?~^ut  
b,{?+
8  
现金帐cash account  =v8#@$  
x$A5Ved  
g(<@r2p  
7v=Nh  
流水帐running account K}a[~  
Sc*p7o: A  
IS8ppu&E  
`FmI?:Cv  
暂记帐||未定帐suspense account rV1JJ.I  
`Th!bk  
*.Kc-f4mP  
vB#3jI  
过期帐||延滞帐overdue account||pastdue account K_}vmB\2l  
Os[^ch  
*;4 r|#LG  
ph3[}><6  
杂项帐户sundry account ?)JW}3<.  
 / @%  
?BLd~L+  
P'FI'2cN7  
详细帐单||明细表detail account 9]d$G$Kv9  
OcIJT1  
!O$EVl  
p-zLi!  
呆帐bad account
!".@Wg$  
O":x$>'t  
oOSw>23x  
.|_+>){$w  
会计项目title of account '8dgYj  
,.F,]m=  
Jzfz y0$  
s>_n e0  
会计薄||帐薄account-book F"9qBl~  
&@{Ba~S  
Grkj@Q*  
)5e}Id  
营业报告书||损益计算表account of budiness||business report #& Biu}4D  
18|H  
 LN_6>u  
}`*]&I[P  
借贷细帐||交验帐account rendered 8R-?x/:  
unP7("A0D  
DJ=miJI'  
(R Ttz  
明细帐account stated $s?q>Z)  
]D(%Ku,
O%  
^ zo"~1  
|J~;yO SD  
与…银行开立一户头to open an account with 8[xb+_  
*I> 1O*  
fMhMB |W.  
5\qoZs*e  
与…银行建立交易to keep account with \{abyi;  
1p`XK";g  
+D$\^ <#  
MW`q*J`Y o  
继续记帐to keep account Qt!l-/flh  
:?yv0Iu  
0*,r  
5C2 *f4|  
与…有交易to have an account with ?%;)> :3N  
z\Qg 3BS  
H| Q)Tp Lk  
 #*?5  
作成会计帐||有往来帐项to make out an account with nj #Ab  
oIX]9~  
u["Pg  
zFwp$K>{QY  
清算||清理债务to make up an account WG(tt.  
A1R t  
D4;V8(w=#  
uFG]8pj2V1  
清洁帐目||与…停止交易to close ones account with 3Pkzzyk_|D  
[V}I34UN  
Hza{"I*^  
Q4q3M=0  
结帐to close an account bL{wCo-Y  
lSl=6 R  
n16, u$|  
D|6prC%/  
清理未付款to ask an account||to demand an account nv@$'uQRp  
V$< og  
zziujs:  
7S1 Y)  
结清差额to balance the account with 7BdvJ"  
ysDfp'
C,  
uu]<R@!J  
xHe<TwkI  
清算to settle an account||to liquidate an account||to square an account `'.u$IBW  
!x|OgvJ  
IP/ zFbc  
w6v P a  
审查帐目||监查帐目to audit an account KS3 /  
t&H):P  
gx@b|rj;  
U!^\DocAY  
检查帐目to examine an account ZKPnvL70  
B k#68p  
4LJUO5(y@  
:Y~fPke  
转入A的帐户to charge the amount to As account DRj\i6-v  
r4A%`sk @  
4Poi:0oOys  
* t{A=Wk  
以计帐方式付款to pay on account >jRz4%  
wp$CJ09f*  
*ZF7m_8u{  
``$At,m  
代理某人||为某人on ones account||on account of one D=o9+5Slw  
M($dh9A_  
,8cw jS2E  
;v*$6DIC5  
为自己计算||独立帐目on ones own account srO{Ci0  
KP -g<Zc  
h 5t,5e}  
P%g[!9 '  
由某人收益并负风险on ones account and risk||for ones account and risk V[uB0#Lp  
v
/}M_E  
$xa #+  
?&pjP,a  
由某人负担for ones account||for account of one ]?/[& PP,  
N9Y,%lQ|B8  
"!9~77  
WojZ[j>  
按某人指示||列入某人帐户by order and for account of one a>(LFpVk}  
+_3>T''_  
z2A7:[  
`6?r.;wj  
列入5月份帐目for May account Gdi1lYu6V  
u&9|9+"N  
JyvX NV,  
QjVP]C}p  
编入某中帐项下to pass to the account of||to place to the account of =YR/X@&  
2_ <  
GG/~)^VMe  
@G~T&6E!  
寄出清算书to send in an account||to send in render an account o{(-jhR  
{~.h ;'m  
[^
A93F  
kQRNVdiz  
支票薄cheque book O\q|b#q}/  
V+W,#5  
k?o(j/  
]<WKi=  
支票陈票人cheque drawer "|gNNmr  
*+vS f7  
s,\!@[N  
Ha)e
eE$  
持票人cheque holder (B.J8`h }  
S6*3."Sk  
aF;Q
SI  
o;7!$v>uK  
不记名支票cheque to bearer||bearer cheque #5-0R7
\d7  
!E'jd72O  
u0^GB9q  
BXiuVx  
记名支票||认人支票cheque to order Ie`kzssM  
J0~Ha u  
I@08F  
_S7GkpoK  
到期支票antedated cheque .ZJt  
~3dBt@%0  
x\)0+c~\}x  
Q|rrbxb  
未到期支票postdated cheque Z,.*!S=?h  
3l0x~  
8sOM%y9M  
m jC6(?V  
保付支票certified cheque f>g>7OsD]  
3(Kj|u  
P ^R224R  
{e/Qs|a R  
未获兑现支票，退票returned cheque d}GO(  
r]iec{ ^  
i:0~%X  
CaX&T2(  
横线支票crossed cheque S\JV96  
#(FG
+Bk  
8QV+DDZx  
IKb 7#Ut  
普通横线general crossing ^n"ve2  
%,g6:Zc@  
?*zRM?*  
ZY-W~p1:G  
特别横线special crossing Lj6$?(x}  
& ok2Xw  
f'Dl*d  
Ouc=4'$-  
空白支票blank cheque ;>{B
K,  
x>m_ v  
|Tuk9d4]  
MQ9 9fD$  
失效支票，过期支票stale cheque *D
!$gfa  
tbrjTeC  
% zHsh  
?u{y[pI6  
普通支票open cheque hJ 4]GA'  
B v/]>Z  
23BzD^2a  
n,SDJsS^  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  *[t@j*al  
Jf{
6'Ub  
_ #288`bU  
^\Gaf5{  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]f=108|8  
N1`/~Gi  
{SVd='!V  
v>CAA"LH  
支票换现金||兑现to cash a cheque p@!{Sh  
9IZ}}x  
`O ?61YUQH  
Ytop=ZIl'  
清理票款to clear a cheque QL%&b\K  
#G%[4.$n.  
}"BXqh"\`  
*oqQ=#\  
保证兑现to certify a cheque DS0c0lsx  
Hz&a~  

>/k[6r5  
|{udd~oE&  
填写支票数额to fill up a cheque 2'UWPZgE  
PMC5qQ%x  
ZE863M@.  
0+p <Jc!  
支票上划线to cross a cheque 60(j[d-$p  
Y4q;  
aEBQx  
o<Hk/e~  
开发支票to make out a cheque {3cT\u  
w}nc^6qH  
HfEU[p7)  
\7o&'zEw  
签发支票，开立支票to draw a cheque||to issue a cheque 9bd$mp  
;DbEP.%u$  
Y3^UJe7E  
BU],,t\
 
透支支票to overdraw a cheque HE#IJB6BS?  
=0!PnB GYn  
|#G.2hMFr  
<=2\xJfxB  
背书支票to endorse a cheque Tl>D=Vnhh  
`5,46_  
VJquB8?H  
},<(VhP  
请付票款||清付票款to pay a cheque||to honour a cheque ~~,] b  
[xW;5j<87  
hq
[;QF:B  
+ve S~  
支票退票to dishonour a cheque %<c2jvn+k  
Q{FK_Mv<  
lr[U6CJY  
b?S,%  
拒付支票to refuse a cheque =UY)U-  

8[@aX;I  
}o^VEJc`O  
RN2^=$'.  
拒付支票to stop payment of a cheque SStaS<q'  
&GMBvmP  
zpi Q;P  
gp@X( d  
提示要求付款to present for payment (SMnYh4  
uW4)DT9[5  
kF{'?R5w  
8x":7 yV&  
见票即付持票人payable to bearer lRb|GS.h/  
"&!7wH ,A  
jUnS&1]MF  
}.`no   
支付指定人payable to order [{R^!Az&b<  
YO&=fd*  
MP aF  
B<^yT@Wc  
已过期||无效out of date||stale Jkf%k3H3I*  
B8J_^kd  
&|6 A 8,  
e3T&KyPm?+  
请给出票人R/D||refer to drawer 7I\qEr57  
8rZJvE#c  
OGA_3|[S  
lQ5d.}O&  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K9z 1'k QH  
OO$YwOKS  
04 o>POR  
$r3kAM;V:  
文字与数字不一致words and figures differ ^~dBO%M^  
F"|OcKAA}h  
b({K6#?'[  
}o9
fpo|  
支票 MZ$x( Vcj  
Ufw_GYxan  
时间已过account closed Hsdcv~Xr;l  
1:Sq?=&  
dUvgFOy|P  
&|]GTN `E  
更改处应加盖印章alterations require initials C0O$
iWs=  
HGiO}|q:  
`eo
$o!  
Jam&Rj,  
+mu.W r  
)c6t`SBwi  
时间已过effects not cleared ?:$ aX@r  
$V/Hr/0  
Yo-$Z-ud  
eE=}^6)(*  
停止付款payment stopped v~B "Il  
ffH]`N  
s@$SM,tnn  
V7S[rI<<r  
支票毁损cheque mutilated 2h;#BJ))  
TWU[/>K  
r*F^8_YMK  
.`ZuUr  
汇款||寄钱to remit||to send money l b9O  
H6.  
c*!xdK  
,%^qzoZnT  
寄票供取款||支票支付to send a cheque for payment h 2QJQ|7a  
r9 5hW  
t3l-]  
IE*5p6I
M~  
寄款人a remitter l_lK,=cLj+  
a#pM9n~a  
xo GX&^=  
S%6V(L|  
收款人a remittee &=.SbS  
)k~{p;Ke  
6Zx'$F.iqK  
^[=1J  
国外汇票foreign Bill /EvnwYQy  
hpBn_  
(~Hwq:=.  
77/j}Px h  
国内汇票inland Bill J|uSj/8  
O<\h_    
RD_l
 
K&IHt?vh!  
跟单汇票documentary bill JY0}#FtgV  
*eEn8rAr  
&0Bs?oq_  
Aq *,cOF+  
空头汇票accommodation bill :c3'U_H^  
4|INy=<"t  
8b|m66#|  
IAFj_VWC0  
原始汇票original bill +01bjM6F_1  
w:|YOeP  
~&7 *<`7{  
!#TM%w  
改写||换新票据renewed bill =vD}O@tN  
W*Gp0pX  
`]$H\gNI[8  
C%QC^,KL  
即期汇票sight bill||bill on demand  B@K =^77  
JfVGs; _,  
dz"HO!9  
(@3?JJ]1  
…days after date||…days after date…日后付款 feA(Rj  
@sG5Do  
15Vo_ wD<y  
)%Lgo${[;  
…months after date||…months after date…月后付款 3IYb gUG  
"SFs\] Z  
wpepi
8w,  
fK1^fzV  
见票后…日付款…days after sight||…days sight G&,2>qxKR  
`\Hs{t]  
'qlWDt/  
z\6/?5D#
v  
见票后…月付款…months after sight||…months sight &Tn7  
M
tXd}/  
39 Zs  
^SJa/I EZ.  
同组票据set of bills =G-u "QJ6  
3=Va0}#&  
n||!/u)*  
J%ue{PL7  
单张汇票sola of exchange||sole of exchange  |7wiwdD"  
$-R9J6NN  
E?^A+)<"  
~\~XD+jy"  
远期汇票usance bill||bill at usance .,( ,<  
//H3{^{  
Nbm=
;FHB`  
#7dM %   
长期汇票long bill !Z`xw k"!  
^ ^R4%C  
+{/*
P5  

i'NN  
短期汇票short bill cwKOE?!  
&xjeZh4-  
x|IG'R1:Y  
CJ 9tO#R  
逾期汇票overdue bill #zv'N  
"Qxn}$6-  
J"O#w BM9  
_=oNQ  
宽限日期days of grace Co^a$K  
&m>txzo  
`<kV)d%xEF  
;3k6_ub  
电汇telegraphic transfer （T.T）  tmf=1M  
+6v;(] y  
Y'S9   
/DQcM.3  
邮汇postal order||postal note （Am.）||post office order||money order kzcD}?mSS  
j])nkm7_  
NurbioFL  
^Wz3 q-^  
本票promissory note （P/N） q{t"=@lX01  
@5-+>\Hd^t  
,9;d"ce  
w_ po47S4  
押汇负责书||押汇保证书letter of hypothecation 59I}  
S.Fip_  
5`3f"(ay/  
8!AMRE  
副保||抵押品||付属担保物collateral security fMFlY%@t  
P$ |DiiH  
,.+"10=N.  
wOp# mT  
担保书trust receipt||letter of indemnity "UY.; P  
7F{=bL  
_\Cd.
 
|fk,&5s
 
承兑||认付acceptance t(:6S$6{e  
b!' bu  
'D4KaM.d  
m'%Z53&  
单张承兑general acceptance YMx zj  
UVD::  
9/k?Lv  
IJnr^S8  
有条件承兑qualified acceptance 3*gWcPGe  
|KFWW  
Px4zI9;cB  
g loo].z  
附条件认付conditional acceptance =c8U:\0  
3&@MZF&  
N>Pufr  
C"IP1N  
部分认付partial acceptance   n~d`PGs?f