[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。   )DfmO  
会计报表statement of account  R.*KaCA  
O,]t.1V  
.z7F58  
_)zSjFX9  
往来帐目account current eB<R@a|?S  
6}n>Nb;L"  
+KrV!Taf  
kdITh9nx<r  
现在往来帐||存款额current accout I/
_`/mQ  
 g  O,X  
b,$H!V*  
[F*t2 -ta  
销货帐account sales uRh`qnL  
/Rb`^n#  
\ :1M M  
y x4B!U  
共同计算帐项joint account j$n[;\]n  
FG38)/  
`<8~tS/. w  
$j)Er.!9|R  
未决帐项outstanding account ~:D
}L   
O (<Wn-  
uw&GXOzew9  
8sx\b  
贷方帐项credit account||creditor account r,A750P^  
ABSAle  
;KWR/? ec  
M4XnuFGB[w  
借方帐项debit account||debtor account 5<<e_n.2q  
\vs,$h  
Y<#WC#3=  
fF;Oz"I{\  
应付帐||应付未付帐account payable -z-58FLlO  

LL7a20  
'bN\bbR  
Jb#*QJ=  
应收帐||应收未收帐account receivable @c,}\"(  
5-0
  
Ultx|qU  
|g}! F-  
新交易||新帐new account {W62%>v  
x;# OM  
vS6}R 5  
EtWpBg  
未决帐||老帐old account E%:!* 9  
R)?K+
cJ%  
`Yn^ -W  
p^Kp= z  
现金帐cash account :(c2YZ   
^VR1whCrx  
A=o p R  
: CV!:sUm  
流水帐running account p{"p<XFyO  
c BQ|mA  
2^Tj7@  
mR,p?[P  
暂记帐||未定帐suspense account LS{g=3P0  
L"rL
alUw  
=#[_8)q  
Uq 2Uv  
过期帐||延滞帐overdue account||pastdue account "Q`{+|'=E  
iNZ'qMH22  
l!lt g
j  
jJg9M'@2!  
杂项帐户sundry account &THM]3:  
ps[TiW{q;  
p#HPWW"  
E j@M\  
详细帐单||明细表detail account w1F7gd  
m 0t5oO  
#IDDKUE  
U
B@>i3  
呆帐bad account [aU#"k)M  
=i~/.Nu&  
DZ?>9W{  
;TD<\1HJT=  
会计项目title of account Unc;@=c  
W1$B6+}Z0V  
lY[>}L*H8  
NDgl
se  
会计薄||帐薄account-book y4$UPLm
  
A0#
K@  
H6 ( ~6Bp5  
'\H{Y[  
营业报告书||损益计算表account of budiness||business report @Ytsb!!  
j9XY%4.  
i >Hh_q;'  
BhJqMK>'S  
借贷细帐||交验帐account rendered W%hdS<b  
_j-k*:  
2f]:n  
"tBdz V  
明细帐account stated TKvUBy  
3M 8P%  
x-:vpv%6y  
UTc$zc7  
与…银行开立一户头to open an account with Mcj4GjV6:"  
4JKB6~Y  
I>k3X~cG  
;'!U/N;-  
与…银行建立交易to keep account with k$y(H;XA  
z11;r]VI  
@riCR<fF  
8kXbyKX[b  
继续记帐to keep account {6^c3R[  
c!T^JZBb  
daE/v.a4|  
.%+'Ts#ie  
与…有交易to have an account with Y}7'OM  
{J%Na&D  
Y N_#x  
90|p]I%  
作成会计帐||有往来帐项to make out an account with xY(+[T!OF  
E0$UoP   
GBzC<e#  
5s8S;Pb]<  
清算||清理债务to make up an account 
H
AEgR  
x=Qy{eIe  
D{Y~kV|  
KGxF3xS*7  
清洁帐目||与…停止交易to close ones account with *#;8mM  
8[Cp  
m~1{~'  
p18-yt; 1  
结帐to close an account yc|C}
oQF  
I.r&;  
w(8q qU+\  
F7^8Ej9*a  
清理未付款to ask an account||to demand an account QIQB  
D$q"k"  
H/Cv?GJF  
h?j;*|o-  
结清差额to balance the account with q -M& f@Il  
OOQfa#~k  
{S%)GvrT  
0&=2+=[c  
清算to settle an account||to liquidate an account||to square an account nQdNXv<(  
nL5Gr:SLo  
bxyEn'vNvQ  
4q/E7n  
审查帐目||监查帐目to audit an account >hoIJZP,  
fKOm\R47  
=rl/l8|P  
bW;0E%_  
检查帐目to examine an account tBtJRi(  
VH4P|w[YF  
|xZDc6HDW  
bv;&oc:r  
转入A的帐户to charge the amount to As account Fe.Y4\xz  
x5v^@_: jr  
<4bv=++pS  
kMKI=>s+  
以计帐方式付款to pay on account )wP 0U{7?v  
H.uflO  
fD#
|C~:=  
_Dl!iV05:  
代理某人||为某人on ones account||on account of one 7yx
Ze4~|#  
kPF[E5  
:)X?ML?  
f sAgXv  
为自己计算||独立帐目on ones own account -8; ,#  
Z{7lyEzBg  
iD#HBo  
Urur/_]-%  
由某人收益并负风险on ones account and risk||for ones account and risk " &'
Jw  
48Y5ppcS  
Z=n#XJO15  
'Cs D[<  
由某人负担for ones account||for account of one r 11:T3  
B5 pMcw  
/Za'L#=R  
KB!.N[!v  
按某人指示||列入某人帐户by order and for account of one +lmMBjDa  
cZT;VmC  
@kC>+4s!  
Lc
(D2=%  
列入5月份帐目for May account 0{g@j{Lbz  
LS@[O])$'  
&#aQ mgDF  
3Vj uk7  
编入某中帐项下to pass to the account of||to place to the account of $8h
^R#  
+,<\LIP
  
R4GmUCKB=  
<T{2a\i 4f  
寄出清算书to send in an account||to send in render an account ^:W
.R7|  
]YYjXg}%  
)[Bwr bn  
oB;EP  
支票薄cheque book betN-n-  
1$oVcDLl  

w-\U;&8  

&hWLG<IE  
支票陈票人cheque drawer 3>q UYxG8  
NKB,D$!~&  
WV_y@H_  
d)`XG cx{=  
持票人cheque holder mcAg,~"HB  
:L<$O7  
vUl5%r2O4
 
"f\2/4EIl  
不记名支票cheque to bearer||bearer cheque 'gd3 w~  
Cr|v3Y#h'  
q/-8sO}q  
x"h0Fe?J  
记名支票||认人支票cheque to order r1&b#r>  
K}ACZT)Wp  
zLg$|@E&  
Ku uiU= (L  
到期支票antedated cheque 8:*ZuR|~  
(n2_H ePE  

T$ <'ZC  
HFFr S%  
未到期支票postdated cheque 8r@GoG>  
P\{s C6E  
7PUy`H,&  
s`[V{1m,  
保付支票certified cheque I0x;rP  
` l'QAIo  
O7.eq524  
~ oq.yn/1  
未获兑现支票，退票returned cheque KjF8T7%  
>dw 0@T&p  
aC Iz(3^  
U#w0E G  
横线支票crossed cheque U#PgkP[4  
O*] }0*CT  
QR~4Fe  
cG@Wo8+  
普通横线general crossing Nr)DU.f  
+u5xK  
xdaq` ^Bbt  
=JPY{'VO  
特别横线special crossing ]]}i Sw'  
DR]oK_  
~d,$nZ"z  
a0B%x!y^  
空白支票blank cheque [(TmAEON  
(sH4T>  
UMFM.GI  
Ic&YiATj  
失效支票，过期支票stale cheque s9+lC!!  
a%6=sqxE  
n
? =O@yq  
|\| v%`r2  
普通支票open cheque 6e5A8e8"]  
$`vXI %|.  
}&s
|~  
KZ65#UVX  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount WHLTJ]OB  
%=s2>vv9  
w6lx
&K-  
*] >R  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M-+!z5q~d  
h: FN&E c}  
3Y +;8ld  
sE{5&aCSR  
支票换现金||兑现to cash a cheque L UpkO  
'r-B%D=  
! z5c+JqN  
P~x4h{~Gd  
清理票款to clear a cheque x1Gc|K/-  
@q@I(%_`  
{S@, ,  
DM\pi9<m  
保证兑现to certify a cheque  : ?Z9  
wLE|J9t%Ea  
ALInJ{X  
%Br1b6 V  
填写支票数额to fill up a cheque KxFA@3  
Zba<|C  
 *lheF>^  
rCA0c8  
支票上划线to cross a cheque q 4Ok$~"I  
FS!vnl8`  
ds{)p<LpT  
:r:x|[3.  
开发支票to make out a cheque LJ z6)kz  
!# xi^I  
!<X/_+G\  
tv]9n8v  
签发支票，开立支票to draw a cheque||to issue a cheque  7(o:J  
bpDlFa  
\"5p)(  
DD>n-8M@>  
透支支票to overdraw a cheque n-dC!t   
`:0A uw9h  
;vk>k0S  
2@N-#x'  
背书支票to endorse a cheque c2Y\bKeN  
nVP|
{M  
9sv#TT5V  
3?!c<^"e  
请付票款||清付票款to pay a cheque||to honour a cheque :#N]s  
K
z]\o"K
 
#B_H/9f(  
I}}>M#  
支票退票to dishonour a cheque z\WyL;  
x69RQ+Vw  
?+{_x^  
dtV7YPz4+  
拒付支票to refuse a cheque 6mxzE3?G  
(H]NL  
B_3N:K Y 9  
]x'd0GH"]  
拒付支票to stop payment of a cheque DTdqwe6pi  
lB|.TCbW  
2%]#rZ  
V.o*`V  
提示要求付款to present for payment ^;Yjs.bI`F  
MOIVt) ZY  
mn\GLR.  
 ww\2  
见票即付持票人payable to bearer +H!aE}
  
rE\&FVx  
i2\CDYP  
t9_&n.z  
支付指定人payable to order @$wfE\_L  
]oC7{OoX  
wee5Nirw6  
/NVyzM51V  
已过期||无效out of date||stale _Aw-{HE'  
o:Tpd 0F  
5WtI.7r  
6%T_;"hb  
请给出票人R/D||refer to drawer 4ug4[  
*(VwD)*  
k6_
OP]  
hud'@O"R+  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K*"Fpx{M  
XJ3aaMh"  
1qwJPM  
b28C(  
文字与数字不一致words and figures differ 5eas^Rm  
qp ]sVY  
{.UK{nA?sm  
*@&V=l  
支票 ?:RWHe.P  
l{_1`rC'  
时间已过account closed OEHw%  
x ~@%+ d  
v1E(K09h2  
IPnx5#eB  
更改处应加盖印章alterations require initials 
!]!9 $6n  
{^K&9sz  
"ScY '<  
f<@`{oP@  
DZ5h<1  
x4@IK|CE  
时间已过effects not cleared 0ac'<;9]zP  
c A+O]",}  
pKk{Q0Rt
 
x]:B3_qR  
停止付款payment stopped ?yvjX90  
e&=T`  
A#w*r-P  
"ODs.m oq  
支票毁损cheque mutilated W; ?'  
4)d#dy::\  
Je~<2EsQ  
~ponYc .Y  
汇款||寄钱to remit||to send money b_oUG_B3]  
m?<5-"hz  
,wk %)^  
h)yAge  
寄票供取款||支票支付to send a cheque for payment AW`+lE'?  
x% Eu.jj  
5E\&O%W"  
#^<Rx{  
寄款人a remitter /w(t=Y  
k+Ay^i}s.  
j;i7.B"[  
n6 AP6PK7  
收款人a remittee 62J-)~_  
4031~A8  
{;
Y2O.lV  
nsV;6^>  
国外汇票foreign Bill pkEqd"G  
=h}IyY@o  
8@4)p.{5I  
HVcd< :g0  
国内汇票inland Bill `n~bDG>  
cvQMZ,p  
=Ev*Q[  
8{ J{)gF  
跟单汇票documentary bill RU  GhhK  
/s^O M`5  
,;-55|o\V  
9WsGoZPn  
空头汇票accommodation bill EX^j^#N  
M}tr*L  
GOhGSV#  
j`kw2 (  
原始汇票original bill 1t7S:IZ  
3~^}R  
E;^~}  
@-Js)zcl q  
改写||换新票据renewed bill O U3KB  
<xQHb^:  
_,;|,  
_Tj`  
即期汇票sight bill||bill on demand ^8r4tX  
5//.q;z  
L|[0&u!  
AT4G]pT  
…days after date||…days after date…日后付款 7'9~Kx&+  
s'|^6/  
U[UjL)U  
DU/WB  
…months after date||…months after date…月后付款 (lY<\l
 
hE"a(i  
+iYy^oXxw  
#(G#O1+  
见票后…日付款…days after sight||…days sight O0i[GCtP5  
2_]"9d4  
Jr4^@]78o<  
HO(9
)sK  
见票后…月付款…months after sight||…months sight [EETx-  
%2)'dtPD~  
"e\:Cq>\  
E#=slj@  
同组票据set of bills Ph*tZrd*#  
JtrLTo   
YI*Av+Z)  
hw [G  
单张汇票sola of exchange||sole of exchange x!o>zT\  
^Pk-<b4}  
kU5chltGF  
 vNJ!d  
远期汇票usance bill||bill at usance yF}l.>7D  
P+Ta|-  
v<z%\`y  

{- (B  
长期汇票long bill "3"9sIZ(  
):lq}6J#  
9_mys}+  
W:^\Oe5&a  
短期汇票short bill BEkxH.   
PZQn]lbak  
k%?
fy  
\?_eQKiZ3  
逾期汇票overdue bill n3t0Qc  
 m%-  
pbe" w=<  
gZ*8F|sg  
宽限日期days of grace C"I:^&
sL  
^y,%Tv>  
a~_5N&~pi  
-$#'  
电汇telegraphic transfer （T.T） `4& GumG  
IG1+_-H:  
E5P?(5Nv  
|7V:~MTkk&  
邮汇postal order||postal note （Am.）||post office order||money order IGj%)_W  
5__8+R  
0?]*-wvp  
BK>uJv-qU  
本票promissory note （P/N） FL+^r6DQ  
|5 sI=?p&t  
n"'1.  
X#
$mBRK7  
押汇负责书||押汇保证书letter of hypothecation c[4H  
k{3:$, b  
);*A$C9RA  
C<GS._V&  
副保||抵押品||付属担保物collateral security e'I13)  
]:B|_|H  
-t, .A/?  
/h=:heS4$  
担保书trust receipt||letter of indemnity oGi;S=
"I  
6@T Ga%:G  
_h4{Sx  
&}P{w  
承兑||认付acceptance 7tgn"wK  
;Zb+WGyj  
g|r:+%,M  
}4PIpDL  
单张承兑general acceptance ,4hQ#x  
MXWCYi  
V&x6ru#  
_q >>]{5  
有条件承兑qualified acceptance B1]dub9  
Fh u(u  
Sq,ZzMw  
__\Tv>Y  
附条件认付conditional acceptance k\UDZ)TQV  
zmH8#  
ln#Jb&u  
z\Vu`Yz  
部分认付partial acceptance   t&+f :)n