[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。   a%Ky;ys  
会计报表statement of account E7E>w#T5  

2lw0'  
;hsgi|Cy-  
Lx&2)  
往来帐目account current Q>s>@hw  
F5 Tah{  
#&vP(4p  
Q8.SD p  
现在往来帐||存款额current accout %h;~@-$  
aagN-/mgm  
>U@7xeK  
vluA46c  
销货帐account sales {4"!~
W  
F-%wOn /  
HpI[Af}l  
M/ @1;a@\  
共同计算帐项joint account 2T!pFcc  
]Auk5M+  
qG.HJD  
E )D*~2o/  
未决帐项outstanding account il=y m  
*7<5 G{  
r (Ab+1b  
>W[8wR  
贷方帐项credit account||creditor account l v]TE"  
-E1b5i;f  
l;$HG
oJ  
d*ch.((-  
借方帐项debit account||debtor account HJT}v/FZ  
d0YN:lJc  
UCzIOxp}  
j!9p#JK#u  
应付帐||应付未付帐account payable @O b$w1c  
C5;=!B  
 6jFc'  
6?nAO  
应收帐||应收未收帐account receivable g+h)s!$sB  
Rk8>Ak(/  
26|2r  
1euL+zeh  
新交易||新帐new account B'\^[  
4PUSFZK?  
`MFw2nu@t  
+$M%"=tk  
未决帐||老帐old account VA*~RS  
,
w%cX {  
9dl\`zlA*  
/* J}7  
现金帐cash account 7(B|NYq  
YnC7e2  
INZycNqm,  
](yw2c;me  
流水帐running account rjfcZ@  
qB-9
&X  
vKYdYa\  
[|PVq#(  
暂记帐||未定帐suspense account 37'@,*m`  
N|pjGgI  
|5 |^[v   
sr%tEKba)  
过期帐||延滞帐overdue account||pastdue account W,~s0a!  
MJ sz  
p? S: J`q  
N=hr%{}c  
杂项帐户sundry account F;p>bw  
e _\]Q-  
S'~Zlv3`  
2*:lFvwP  
详细帐单||明细表detail account 7Yp;B:5@  
't".~H_V  
tpw0j CVu  
cn1CM'Ru  
呆帐bad account 3In` !@EJ  
W!B4~L  
j.
O7-t%C  
V {R<R2
h1  
会计项目title of account |}
zvCD  
$#ks`$vM  
1{\{'EP{  

v#u]cmI  
会计薄||帐薄account-book 9An_zrJ%i  
:<Z*WoEmt  
Oq~>P!=  
sIQd}  
营业报告书||损益计算表account of budiness||business report ~I<yN`5(a  
.])ubK
_9  
BEM_y:#  
(XY YbP  
借贷细帐||交验帐account rendered r:.5O F}  
*yp}#\rk  
q]Gym 7o  
~@ =: I  
明细帐account stated 
#W`
>vd}  
IE*GF27n  
Ep-{Ew{T_=  
5Gm,lNQAv  
与…银行开立一户头to open an account with 4Fhiac  
}5dYmny  
.Lz\/ OS  
PZ2$ [s0W  
与…银行建立交易to keep account with xzF@v>2S+  
-Si'[5@  
AkdONKO8{  
hY=#_r8  
继续记帐to keep account I=)Hb?qT~  
C $`z23E  
=)5eui>{  
hPtSY'
_@_  
与…有交易to have an account with 9Mo(3M  
oj*5m+:>a  
K d}cf0  
i-!Z/,oL  
作成会计帐||有往来帐项to make out an account with 8XtZF,Du  
%Y8#I3jVJ  
n ,sl|hv2U  
'9cShe  
清算||清理债务to make up an account $(v1q[ig  
q%8%J'Fro  
qH'T~#S  
5`,qKJ
  
清洁帐目||与…停止交易to close ones account with Y%!3/3T  
!J ")TP=  
\YO1;\W  
eaP,M
kK&  
结帐to close an account tU7,nE>p  
$/;:Xb=q  
4eapR|#T  
v,w/g|  
清理未付款to ask an account||to demand an account [ 9)9>-  
*njdqr2c~  
5|Yp kY  
Dg~r%F
 
结清差额to balance the account with l1}=>V1  
td-2
[Sy  
bnBnE[y<'  
1z
NH[   
清算to settle an account||to liquidate an account||to square an account Unev[!  
:9H=D^J  
@? 4-  
oLVy?M%{P  
审查帐目||监查帐目to audit an account 2\&uO  
HV'xDy[)  
[*zB vj}G
 
/CX_@%m}e=  
检查帐目to examine an account 1iBOf8  
[)U|HnAJ  

~PYMtg=i  
@8X)hpHf  
转入A的帐户to charge the amount to As account )70-q yA  
>?s [g)np  
`.Z Mw A  
:-HVK^$%  
以计帐方式付款to pay on account l6ayV  
a$!|)+  
UD1R_bL}  
T7vilfO5G  
代理某人||为某人on ones account||on account of one q9rY++Tv  
` MIZqHM @  
&Ji!*~sE  
$/</J
]2`;  
为自己计算||独立帐目on ones own account j4H]HGHv  
CDcZ6.f  
n'a=@/  
K#q1/2  
由某人收益并负风险on ones account and risk||for ones account and risk ihjs%5Jo%  
gj{2"tE  
s0,c4y  
[5Zs%!Z;8N  
由某人负担for ones account||for account of one ?&?gQ#\N_J  
#DjSS.iW  
(VeX[*}I  
E0QrByr_  
按某人指示||列入某人帐户by order and for account of one 9xL8 ];-  
=Tv;?U C  
X5i?Bb.  
"
HI&dC  
列入5月份帐目for May account TZ8:3ti  
i
X4?5yz~<  
h^ wu8E  
5,  
编入某中帐项下to pass to the account of||to place to the account of ?B> {rj  
hh\}WaY  
%5<uQc9  
T:$a x  
寄出清算书to send in an account||to send in render an account l1* qDzb  
yn=BO`sgW  
_7df(+.{<A  
4%#Y)zo.e  
支票薄cheque book ?K9&ye_rgw  
Ce 3{KGBw  
*@6,Sr)_  
Q;A1&UA2  
支票陈票人cheque drawer h!l&S2)D`  
+[386  
k=D_9_  
4cC  
持票人cheque holder )`;Q]?D   
wyF' B  
}pk)\^/w/  
' lt5|  
不记名支票cheque to bearer||bearer cheque v%gkQa
 
~,j52obR6Z  

B!:%^S  
8nCw1  
记名支票||认人支票cheque to order wuRB[KLe  
>fG=(1"  
PvW {g5)S  
^e*Tg&  
到期支票antedated cheque kpT>xS^6<  
D c5tRO  
Mf'T\^-!  
LIzdP,^pc  
未到期支票postdated cheque byA
LM  
1+wmR4o  
e5\/:HpI  
@)[Q6w
`x  
保付支票certified cheque SrlTwcD  
c8uFLM j  
KO*# ^+
g  
fC6zDTis8A  
未获兑现支票，退票returned cheque er<yB#/;-  
(>~:1  
$;GH -+  
i_/
A,5TF  
横线支票crossed cheque [4p~iGC  
b
$7p`Ay  
e:W]B)0/e  
O9%`G  
普通横线general crossing ylFoYROO  
z;T_%?u  
=K#5I<x  
n1yIQ8F  
特别横线special crossing uJxT)m!/  
=|}_ASbzw  
+Cf"rN  
80(Olf@PE  
空白支票blank cheque [)efh9P*  
FM{^ND9x  
18*M  
:V,agAMn  
失效支票，过期支票stale cheque a^{"E8j  
> nHaMj  
\mK;BWg)  
`!BP.-Zv  
普通支票open cheque \zCw&#D0Z  
>:C0ZQUW  
xh6Yv%\@  
|
DUW B;  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c{"=p8F _  
'dXGd.V7u  
N.~zQVO#R  
|B{@noGX  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T`ofj7$:  
r`dQ<U,  
k-V3l  
nYFM^56>_  
支票换现金||兑现to cash a cheque {l0[`"EF  
8]@$7hy8  
[SKN}:D  
`[)!4Jb  
清理票款to clear a cheque Zk: Kux[7  
gT-"=AsxZQ  
?)-#\z=6G  
]z77hcjB1  
保证兑现to certify a cheque ID_#a9N  
`erKHZ]S  
j^1Yz}6nR  
W1;QPdz:  
填写支票数额to fill up a cheque FF5|qCV/z  
^RI&`5g  
n g,&;E   
k_?Z6RE>  
支票上划线to cross a cheque f>CJ1;][{  
<5 )F9.$  
&7J-m4BI  
;T\+TZtI  
开发支票to make out a cheque ?-v]+<$Y  
m[}@\y  
WGwIc 7  
v ^R:XdH  
签发支票，开立支票to draw a cheque||to issue a cheque `GUGy.b  
|Cm6RH$(  
cM_!_8o  
+RBX2$kB  
透支支票to overdraw a cheque XN&cM,   
~K/_51O'  
agGgj>DDd  
;5p;i8m  
背书支票to endorse a cheque ]x(cX&S-9  
Fks #Y1rI  
Y*QoD9<T?;  
:Tcvj5  
请付票款||清付票款to pay a cheque||to honour a cheque R wTzS;  
T -p~8=I  
oTN:Q"oK7?  
O=5q<7PM.  
支票退票to dishonour a cheque yZV Y3<]  
q o6~)Aws  
WYN0,rv1:+  
wnU-5r&!]  
拒付支票to refuse a cheque Nu;?})tF  
X> T_Xc  
LC,6hpmh  
dKQu  
拒付支票to stop payment of a cheque #LR.1zZ  
XI+GWNAmJ  
%"Ia]0  
u[
E0jI  
提示要求付款to present for payment  X`20=x  
FnPn#Cv>*  
_Ie?{5$ng`  
d{Cg3v`Rd  
见票即付持票人payable to bearer }X/>WiGh:  
6rMXv0)  
A<y]D.Z"  
7<ZGNxZ~  
支付指定人payable to order
l@0${&n  
/K(l [M  
xOx=Z\ c  
y8ODoXk  
已过期||无效out of date||stale Pj
P6^"  
Y?6}r;<  
ti^=aB   
25j?0P"&  
请给出票人R/D||refer to drawer =pBr_pGz=  
q2P_37  
m X%T"_^  
TQtH
U6  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?3%r:
g4  
0g2rajS  
P(.XB`  
P( UY}oU  
文字与数字不一致words and figures differ =q(?ALGc  
H;seT X
L  
V a
oqI  
Zu*7t<W  
支票 ]XASim:A  
}9 ]7 V<  
时间已过account closed |\Q2L;4 C  
vq+4so )/S  
M.\XG}RR  
{oS/Xa  
更改处应加盖印章alterations require initials !sp`oM  
Xf[;^?]X  
'jXJ!GFw  
<iBn-EG l>  
"(iDUl  
9^&B.6!6  
时间已过effects not cleared Y>T<Qn^D  

XmaRg{22  
v 8EI   
DL#y_;#3_  
停止付款payment stopped d)3jkHYEjj  
}KYOde@  

gCF
9XKW  
)gD2wk(  
支票毁损cheque mutilated yFn~rv
|&G  
+,g!xv4Q  
iaJLIrl  
!*3]PZ25a(  
汇款||寄钱to remit||to send money (+6N)9rj`/  
MJ$.ST  
Cd]g+R}j  
e _(';Lk  
寄票供取款||支票支付to send a cheque for payment Qp7F3,/#  
]a`"O  
">M&/}4  
K%W;-W*'  
寄款人a remitter )H`V\H[0P  

BnfuI  
U%
0|LQk5  
F vTswM>  
收款人a remittee cNikLd~?A  
~Q#!oh'i  
>4q6  
E#3tkFF0Z[  
国外汇票foreign Bill 0176  
N]14~r=  
`\P1Ff@z0  
cml~Oepf  
国内汇票inland Bill >Q'*~S@v3  
D>^g2!b:  
DAg*   
4cqf=  
跟单汇票documentary bill O)DAYBv^  
M]M>z>1*v  
P_b!^sq9  
)#GF :.B  
空头汇票accommodation bill :P ]D`b6p  
K'/if5>Bc  
86 9sS
  
Jamt@=
  
原始汇票original bill db=S*LUbl  
Q/]o'_[vW  
k7{|\w%  
k ]T  
改写||换新票据renewed bill azNv(|eeJL  
ay||yn:  
/fLm )vN  
Q1{9>NI  
即期汇票sight bill||bill on demand $RB p!7  
ir>S\VT4  
wW8[t8%43  

lWd@  
…days after date||…days after date…日后付款 AC 2kG  
s"J)Jc  
y<wd~!>Ubu  
]5K(}95&'  
…months after date||…months after date…月后付款 r&Qa;-4Pl  
j:>0XP  
ycwkF$7  
,KD?kSIf  
见票后…日付款…days after sight||…days sight *-(o. !#1  
T$AVMVq  
FzP1b_i  
#6~Bg)7AM  
见票后…月付款…months after sight||…months sight AlG5n'  
V1GkX=H},  
@$t\yBSK  
]zCD1*)  
同组票据set of bills ?FUK_]  
ywkRH  
S v0?_3C  
hF5T9^8  
单张汇票sola of exchange||sole of exchange fLd2{jI,  
~)`\j  
`m8WLj  
Lz p}<B  
远期汇票usance bill||bill at usance )''V}Zn.X  
x,cvAbwS  
R*FDg;t4  
>T\@j\X4  
长期汇票long bill hQ!59  
>p0,]-.J,r  
_d!o,=}  
`W" ;4A  
短期汇票short bill ;"ESN)*|i  
km][QEX
s%  
W}2!~ep!  
b 62B|0i  
逾期汇票overdue bill -meY[!"X  
;Zj(**#H  
>Yk|(!v  
WHOX<YJs  
宽限日期days of grace Ewq@>$_!  
HZ}Igw.Z  
PB.'huu  
>3ZhPvE-p'  
电汇telegraphic transfer （T.T） bd-iog(  
z}.6yHS  
4\p%|G^hU  
oyY z3X  
邮汇postal order||postal note （Am.）||post office order||money order ^OX}y~'  
^,t@HN;gA  
z$}9f*W}B  
c3ru
4o*K  
本票promissory note （P/N） H?M:<q0|G  
GCiG50Z=  
W[qy4\.B  
r} ^1dO  
押汇负责书||押汇保证书letter of hypothecation rIYO(}Fl  
]W4{|%@H"  
S:`Gi>D  
X%&7-P
O  
副保||抵押品||付属担保物collateral security #gT"G1
8/!  
B:0oT  
:) -`  
U{bv|vF  
担保书trust receipt||letter of indemnity +kEM%z  
H_t0$x(\  
,Wu$@jD/]  
njZ vi}m~  
承兑||认付acceptance {X{S[ (|  
s^IC]sW\%  
x3#:C=  
XksI.]tfj  
单张承兑general acceptance XzX2V">(%  
3N+B|WrM  
}$L1A  
8 l)K3;q_  
有条件承兑qualified acceptance <uJ {>~  
o@_i&4[MW  

ai1;v@1  
a#%*H
 
附条件认付conditional acceptance M*D_pn&  
%t!r pyD  
o#1Ta7Ro  
k\;D;e{  
部分认付partial acceptance   lo'#dpt<