[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。   =eDVgOZ)  
会计报表statement of account 2
Af1-z^^K  
L V?- g  
5WP) na6"  
bfQ+}|;  
往来帐目account current `(q+@#)  
:&/'rMi<T  
w=rh@S]  
p4fU/  
现在往来帐||存款额current accout 2VrF~+  
>TeTa l  
;xN4L  
';^VdR]fk  
销货帐account sales ,l_"%xYx  
T5=3 jPQ  
jRmv~]  
0%<Fc9#  
共同计算帐项joint account cDYKvrPY  
l <Tkg9  
fx_7X15  
\uc]+nV!o  
未决帐项outstanding account w+fsw@dK&  
P bj&l0C  

?R(fxx  
kOfbO'O9  
贷方帐项credit account||creditor account /3Zo8.  

Q=)$  
"@xI  
rFh!&_  
借方帐项debit account||debtor account 0> 6J-   
D. fPHq  

%|*tL7  
_s[ohMlh  
应付帐||应付未付帐account payable `+CRUdr  
DJ dW$S7  
CCNrjaA  
Q_$aiE  
应收帐||应收未收帐account receivable g=0`^APq
l  
~Y7>P$G)  
<~X4&E]rT_  
fZw/kjx@  
新交易||新帐new account _/;vsQB  
Sb+^~M  
6ey{+8  
Cvry
8B  
未决帐||老帐old account 3
+%a  
vO`~rUA  
X4_1kY;  
<wfPbzs-V  
现金帐cash account Hz) Xn\x  
7hQXGY,q  
oCg|* c|+  
CBN,~wzP*  
流水帐running account mEeD[dMN  
Ngi]I#Vz  
s1.EE|h,5  
A=JPmsj.  
暂记帐||未定帐suspense account aZn]8jC%  
 Sg  
w<#/ngI2  
@{P<!x <Q  
过期帐||延滞帐overdue account||pastdue account G8z.JX-7g  
^SM>bJ1Z_  
/>Kd w  
{k*rD!tT  
杂项帐户sundry account d0``:  
q4=Gj`\43  
JN)@bP  
o9\J vJk  
详细帐单||明细表detail account @( p
9}  
I
!1|);li  
L|ZxB7xk  
 iga.B  
呆帐bad account "'U+T:S  
0Lb:N]5m8  
7IkNS  
) rw!. )  
会计项目title of account yAD-sy +/  
g]&7 c:/  

f$1&)1W[  
q>|&u  
会计薄||帐薄account-book Yw =7(}  
qQjd@J}^  
{6Y|Z>  
c(W
s 3  
营业报告书||损益计算表account of budiness||business report n=Ze p{^  
i&mcM_ g32  
9U&~H*Hf  
Gk:tT1  
借贷细帐||交验帐account rendered *).u:>D4  
M/?eDW/  
fVf @Ngvu  
sE^ee2]OI@  
明细帐account stated jRiXN%  
{,aX|*1Ku~  
EDAtC  
W{Uz#o  
与…银行开立一户头to open an account with IC"Z.'Ph  
ba-4V8w  
cYmgJBG  
-.xiq0  
与…银行建立交易to keep account with 6|uv+$  
G+7#!y Y  
r)S:-wP  
C&|K7Zp0v  
继续记帐to keep account jQBL8<  
O h# z zo  
wxJu=#!M  
S5o,\wT  
与…有交易to have an account with \)$:  
.jUM'; l  
3 C{A  
CS'LW;#[
 
作成会计帐||有往来帐项to make out an account with A=W:}sz t]  
y%Rq6P=4Q  
-wa"
&Q  
S-'R84M,F  
清算||清理债务to make up an account w**~k]In  
~+ kfb^<-  
60TM!\  
HmiG%1+{A  
清洁帐目||与…停止交易to close ones account with !mZDukfjQ  
n&l(aRoyx  
ZJe^MnE (G  
2cEvsvw>  
结帐to close an account "%}24t%  
(/7b8)g  
'Zs3b 4n8  
j"hNkCF  
清理未付款to ask an account||to demand an account a8$4  
3{)!T;Wd  
2##;[  
iGPrWe@.  
结清差额to balance the account with x(n|zp ("  
]"/SU6# 4:  
cgnMoBIc  
e%s1D  
清算to settle an account||to liquidate an account||to square an account A+|bJ>q  
,eGguNA9  
!
RP0W  
D V\7KKJE  
审查帐目||监查帐目to audit an account IClw3^\l  
5S
<Rz)1r  
i#98KzE  
>AFQm  
检查帐目to examine an account N5c*#lHI  
ku4Gc6f#gG  
%QG3~b% h  
!2Gua1z!CJ  
转入A的帐户to charge the amount to As account Mz.C`Z>o  
9a[1s|>w-  
&gJ1*"$9  
eC"k-a8j+  
以计帐方式付款to pay on account egK~w8`W%  
{#st>%i  
Atb`Q'Yrw  
Iprt ZqiL  
代理某人||为某人on ones account||on account of one AR!v%Z49i  
wFF,rUV  
0SU v5c  
wz1nV}  
为自己计算||独立帐目on ones own account ?wu@+  
-:95ypi  
A_l\ij$Y  
veuX/>!  
由某人收益并负风险on ones account and risk||for ones account and risk Fv7]1EO.  
>?1GJ5]\s  
Zb=;\l*&  
_CPj]m{  
由某人负担for ones account||for account of one gg.]\#3g  
@<3E`j'p  
&@,lF{KTL  
43E)ltR=]  
按某人指示||列入某人帐户by order and for account of one ~n8UN<  
5kGQf  
A@Q6}ESD  
BYu(a  
列入5月份帐目for May account -<g[P_#  
T ay226  
tmOy"mq67  
-.r"|\1X  
编入某中帐项下to pass to the account of||to place to the account of )u+O~Y95&i  
9
i U/[d  
T_!F I29  
Zr1"'+-  
寄出清算书to send in an account||to send in render an account #q K .AZi  
4 evNZ Q  
BdMd\1eMw  
 71@kIJI  
支票薄cheque book q_6lD~~q^  
wm^1Fn--  
i3mw.`7  
@Co6$ <  
支票陈票人cheque drawer F53 .g/[  
m_Pk$Vwx  
,}\LC;31,  
I{0cnq/  
持票人cheque holder vmEn$`&2t  
akk*f+TD`  
b 1>]?.  
X $V_  
不记名支票cheque to bearer||bearer cheque S!#5  
]zVQL_%,  
P>u2 ""c  
>]anTF`d  
记名支票||认人支票cheque to order V)Oot|  
NC!B-3?x  
X31%T"  
+,,dsL  
到期支票antedated cheque \pkK >R  
R<_VWPlj  
t\LE\[XM>  
-~aG_Bp!($  
未到期支票postdated cheque tK[o"?2y  
#'O9Hn({  
8\9W:D@"x  
7FkiT
  
保付支票certified cheque QnOs8%HS-  
0LXu!iix  
zRmVV}b  
p#Po?  
未获兑现支票，退票returned cheque c~/poFj  
%z.V$2  
g33Y$Xdk  
V~#5^PF{  
横线支票crossed cheque B_iaty   
43y@9P0  
4OLYB9HP_  
~:k r;n2  
普通横线general crossing @`+\v
mfD  
[kpQ:'P3
 
v FQ]>nX  
E+EcXf  
特别横线special crossing aCH;l~+U  
?/1LueC:  
{`k&Q +gY  
N t]nwae>A  
空白支票blank cheque 6HJsIeQ  
w2
V:x[  
a!4p$pR  
cUP1Uolvn  
失效支票，过期支票stale cheque \!jz1`]&{  
-hfkF+=U'  
!-n*]C  
3?<A]"X.  
普通支票open cheque 8+7*> FD)1  
p<h(  
)g?jHm-p\  
]b>XN8y.  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~|, "w90  
z>0$SBQ-  
)Ghw!m  
,SIGfd  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7O%^4D  
^K::g)  
pzjNi=vhd  
ZU0*iA  
支票换现金||兑现to cash a cheque >EA\KrjW  
55TFBDc  
LjEMs\P\  
u\iKdL  
清理票款to clear a cheque E_$nsM8?  
k:iy()n[  
_*g
.U=u  
[>
_zV.X  
保证兑现to certify a cheque _qk&W_u  
;5
$ GJu(  
|;(P+Q4lB  
*kZH~]  
填写支票数额to fill up a cheque +t*I{X(  
a(|0'^  
"".a(ZGg  
 q^6#.}  
支票上划线to cross a cheque 7rbw_m`12-  
A7XA?>~+|  
^x/D 8M  
=d<~
:!)  
开发支票to make out a cheque 7BqP3T=&_  
?G7*^y&Q  
p
/u   
{*g{9`   
签发支票，开立支票to draw a cheque||to issue a cheque ]oz>/\!  
wxBZ+UP_  
@p/"]zf  
b{ A/M#=  
透支支票to overdraw a cheque ?li/mc.XG  
a{}#t}  
[AIqKyIr  
<C;TGA  
背书支票to endorse a cheque [g:cG  

@qW$un:  
qe?Ns+j<d  
f-H"|9  
请付票款||清付票款to pay a cheque||to honour a cheque 2h]CZD4  
Y}q~Km  
=\oW{?  
  </5  
支票退票to dishonour a cheque ?dv-`)S&  
6@47%%,}  
:yi} CM4  
:i {; 81V  
拒付支票to refuse a cheque P*%P"g  
(Rq6m`M2  
 t;PG  
./.aLTh  
拒付支票to stop payment of a cheque L:?Ew9Lf  
Z-_Xt^N  
ieWXr4@:  
+O8zVWr  
提示要求付款to present for payment 1=9GV+`n  
CK|AXz+EN  
cH:&S=>h  
{%P2.:  
见票即付持票人payable to bearer n_Y7*3/b-o  
qkp0'f*}  
Uugq.'>  
gcO$
T`  
支付指定人payable to order Slv:CM M  
pStbj`Eq  
8:*ZuR|~  
(]&B'1b  
已过期||无效out of date||stale 3,*A VcQA  
XN?my@_HpM  
tu{paQ  
*uccY_  
请给出票人R/D||refer to drawer ZWjje6  
r~oUln<[  
9&C8c\Y  
L*4=b (3  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W >}T$a}\  
}vgM$o  
vo)W ziHh  
7(C)vtEO:  
文字与数字不一致words and figures differ +!nf?5;  
vgg)f~  
Z0'LD <  
eAjR(\f>  
支票 `C-8zA  
O*] }0*CT  
时间已过account closed QR~4Fe  
cG@Wo8+  
Nr)DU.f  
`fJ;4$4  
更改处应加盖印章alterations require initials xdaq` ^Bbt  
' IVC!uL,%  
4OO^%`=)M'  
Iue=\qUK^  
d$E>bo-\   
T?jN/}qg  
时间已过effects not cleared >Lo'H
}[pF  
"fSaM&@[B  
Q.V@Sawe5  
Q[H4l({E  
停止付款payment stopped K9VP@[zbJ  
OS>%pgv  
u$ o19n  
*r9D+}Y(4  
支票毁损cheque mutilated Ro<5c_k  
ma
QxU(  
*&h]PhY  
)?l7I *  
汇款||寄钱to remit||to send money \S?-[v*{  
R{aqn0M  
$ER$|9)KD  
_ogN  
寄票供取款||支票支付to send a cheque for payment asy:[r"  
)MoHY  
gF2 93Ez  
b{x/V9&|  
寄款人a remitter #KHj.Vg  
E 0!0 uSg&  
vJ 28A  
Z$('MQ|Ur  
收款人a remittee !Zc #E,  
**1=|aa:  
!Bg
^-F:N  
E\9HZ;}G  
国外汇票foreign Bill ={
6vShG)m  
y0) mBCX  
.]<gm9l  
jSdC1,wR  
国内汇票inland Bill j9/iBK\Y  
`m"K_\w=/  
Gtv
bm  
'b>3:&  
跟单汇票documentary bill =t~]@?]1D  
! V4(- 8  
am| 81)|a  
/%{CJ0Y  
空头汇票accommodation bill o(D_ /]'8  
 fNyXDCl  
#W_-S0>&  
q"f7$  
原始汇票original bill #0^a-47PA<  
I.SMn,N  
oJE<}~_k  
#a]\3X  
改写||换新票据renewed bill ~~p )_  
*rV{(%\m  
o##!S
6:A  
IkGM~3e  
即期汇票sight bill||bill on demand s~5rP
:  
*W 04$N  
DwTVoCC  
fX1Ib$v  
…days after date||…days after date…日后付款 ,d^HAg^j  
lx~C{tl2  
AmCymT3P*e  
tTt}=hQpgX  
…months after date||…months after date…月后付款 $}0\sj%  
]2@lyG#<<  
VjeF3pmBa  
,,S 2>X*L  
见票后…日付款…days after sight||…days sight UZ:z|a3  
4O{,oN~7  
1@~ 1vsJ  
kD((1v*D$  
见票后…月付款…months after sight||…months sight I}}>M#  
z\WyL;  
x69RQ+Vw  
?+{_x^  
同组票据set of bills c;#gvE  
Tj6Czq=*%T  
F"' (i  
DW)81*~g  
单张汇票sola of exchange||sole of exchange C_h$$G{S(  
G) 37?A )  
? Z2`f6;W4  
xxC2 h
3  
远期汇票usance bill||bill at usance * COC&  
_@ _EQ!=  
? a/\5`gnN  
|`
AJ
P  
长期汇票long bill %9L+ Q1o  
ow'CwOj$  
x-q_sZ^8  
$L'[_J  
短期汇票short bill 5ne&6  
y (%y'xBP  
sWVapup?  
1T4#+kW&  
逾期汇票overdue bill 2LCOB&-Ww  
`j 4>  
W*u$e8i7  
$+U6c~^^  
宽限日期days of grace @F|pKf:M+  
p@d_Ru  
]#'&x%m  
VLbbn  
电汇telegraphic transfer （T.T） gA]3h8%w  
/%bnG(4  
IGA4"\s  
c+##!_[9  
邮汇postal order||postal note （Am.）||post office order||money order i G%R'/*  
m mH xPd  
{=MRJg!U  
\[AJWyP  
本票promissory note （P/N） ]na$n[T/I  
K d{o/R  
NjO_Y t  

j=u) z7J  
押汇负责书||押汇保证书letter of hypothecation ?*~sx=mC  
dleCh+ny?  
qsYg %Z  
vm=d?*cR  
副保||抵押品||付属担保物collateral security c1 j@*6B  
}V 4u`=  
1c*;Lr.K  
E<@N4%K_Q  
担保书trust receipt||letter of indemnity JOwu_%  
D8WKy  
3sl6$NKo  
5eM{>qr}  
承兑||认付acceptance KC8  
#[Rs&$vQm  
O;0VKNn['  
x-b}S1@  
单张承兑general acceptance F;T;'!mb  
m!3D5z]n9  
PlwM3lrj  
#@E:|^$1y  
有条件承兑qualified acceptance I*n]8c  
fk\]wFj  
~G.MaSm  
a>,Zp*V(  
附条件认付conditional acceptance b&RsxW7  
<s$Jj><  
!iK{q0  
_.I58r  
部分认付partial acceptance   $h5QLN