[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。   dUhY\v oQ  
会计报表statement of account `G}TG(  
f.9SB  
7Ve1]) u  
r[*V qcz  
往来帐目account current z*!%g[3I  
r8xv#r1  
bJX)$G  
rogT~G}q  
现在往来帐||存款额current accout %4gg@
Z9  
R21b! Pd\  
. ?loO3 m  
rp;b" q  
销货帐account sales MB~=f[cUnd  
6|PrX L&  
0"pAN[=K@  
?k(7 LX0j  
共同计算帐项joint account uc){+'[  
%yv<y+yP~  
3v1iy/ /  
'ZDp5pCC;  
未决帐项outstanding account ,)vDeU  
1ng!G 7g  
FG.em  
d^{RQ  
贷方帐项credit account||creditor account e?8 HgiP-  
~Vr.J}]J  
iT2B'QI=<  
,g2ij  
借方帐项debit account||debtor account 2#c<\s|C  
tp63@L|Q  
~f $|HP}  
hhCrUn"  
应付帐||应付未付帐account payable u>2 l7PA|  
nU7>uU  
^hZ0IM  
PoG-Rqe  
应收帐||应收未收帐account receivable tMf}   
_({hc+9p  
U:^PC x`  
Y 0d<~*  
新交易||新帐new account W3MJ r&p  
:bwjJ
}F  
)48QBz?  
0jy2H2  
未决帐||老帐old account O$_)G\
\\m  
a
u: fw  
`d5%.N  
(nf~x  
现金帐cash account UC ]\yUK1J  
f4 P 8Oz  
;f#v0W`5  
5z7U1:  
流水帐running account J&W)(Cf  
haK3?A,"_A  
%4et&zRC  
ILEz;D{]  
暂记帐||未定帐suspense account p<2L.\6"  
itBwCIjG  
.F   
%5M/s'O?i  
过期帐||延滞帐overdue account||pastdue account J:CXW%\ <q  
B+\3-q  
9g'LkP  
X' H[7 ^W  
杂项帐户sundry account #`CA8!j!!  
e7Xeo+/  
[ 9 {*94M  
+ jc!5i .  
详细帐单||明细表detail account \2N!:%k  
r`W)0oxD  
BTGvN%  
=,spvy'"*C  
呆帐bad account /uPcXq:L~  
R!\_rc1/  
{o_X`rgrL  
Cl;oi}L  
会计项目title of account ~zCEpU|@N  
e6@=wnoX u  
G&D7a
/G\  
;RDh~EV  
会计薄||帐薄account-book Ktb\ bw  
k1w_[w[  
JD)(oK %C  
OK[T3/v,  
营业报告书||损益计算表account of budiness||business report K1mPr^3rC  
`q
}I"iS  
Jj!v
h{  
XewVcRo  
借贷细帐||交验帐account rendered "-e \p lKj  
;X?}x%$  
1"zDin!A  
ciBP7>'::  
明细帐account stated [
~-9i&Z  
@mOH"acGn?  
~ELNyI11  
_ky,;9G]  
与…银行开立一户头to open an account with 6t>.[Y"v  
z:8eEq3w  
H$=e -L`@  
-G}[AkmS  
与…银行建立交易to keep account with 7C,&*Ax,9  
E
27vR 7  
Wvbf"h
q  
z.7cy@N6  
继续记帐to keep account QS%%^+E2  
M2PAy! J  
X iS1\*  
/1"(cQ%?  
与…有交易to have an account with
S>h;K`  
wW7eT~w  
|SoCRjuCPM  
5's87Z;6  
作成会计帐||有往来帐项to make out an account with !nqUBa  
{IxA)v-`  
_,p/l&<  
^V?<K.F  
清算||清理债务to make up an account F~T]u2qt  
pXrFljoYl[  
X &uT
SgN  
4" Cb/y3  
清洁帐目||与…停止交易to close ones account with +MR.>"  
o|>'h$  
+AR5W(&  
f%SZg!+t  
结帐to close an account KC/=TSSXd.  

z_F-T=_  
M9!HQ   
C<NLE-  
清理未付款to ask an account||to demand an account 6g|*`x{  
.X@FXx&  
0t Fkd  
S)cLW~=z  
结清差额to balance the account with d;zai]]  
&+cEV6vb+  
9KDEM gCW  
2;zb\d   
清算to settle an account||to liquidate an account||to square an account "3Uv]F  
T ?$:'XJ  
'10oK {m$  
e5*ni/P  
审查帐目||监查帐目to audit an account O~T@rX9f  
Lhl]g^SN  
*AG#3
16  
a6D &/8  
检查帐目to examine an account xDG2ws=@D  
0rOfrTNOz%  
w1hPc!I  
Tu
$f?  
转入A的帐户to charge the amount to As account RX
>xB  
hWM< 0=  
[0(B>a3J  
~ DBcIy?  
以计帐方式付款to pay on account :Pvzl1  
=T-&j60  
GNgKo]u  
>[9J?H  
代理某人||为某人on ones account||on account of one $CY~5A`l9  
M^O2\G#B  
/ q<__N  
TV<'8L  
为自己计算||独立帐目on ones own account |bq$xp  
d@ i}-;  
ur3(HL  
'9S8}q  
由某人收益并负风险on ones account and risk||for ones account and risk 6eT5ktf  
G!"YpYml  
SW*"\X;  
+@94;me  
由某人负担for ones account||for account of one **$LR<L  
:K-~fA%kt?  
hM;lp1l  
|_] Q$q[[%  
按某人指示||列入某人帐户by order and for account of one E;Y;z  
qT%FmX
 
{ vKLAxc  
4(|cG7>9-  
列入5月份帐目for May account &X |#R1 \  
=-8 bsV/l  
e4!:c^?  
eCqHvMp  
编入某中帐项下to pass to the account of||to place to the account of <R''oEf9  
`V`lo,"\  
:
[O 8  
6kNrYom  
寄出清算书to send in an account||to send in render an account rf>0H^r  
x D5:RE~g  
\MbB#  
[3(74  
支票薄cheque book )Qe~8u@?  
VKq=7^W  
oXb;w@:  
(BTVD,G  
支票陈票人cheque drawer P!H_1RwXKC  
YE|SKx@  
fQi4\m  
' 0J1vG~c  
持票人cheque holder E~]R2!9  
}% `.h"  
*:Vq:IU[D  

~io szX  
不记名支票cheque to bearer||bearer cheque \HKxh: F'  
)TVFtI=,NN  
OR%'K2C6S  
F<qz[,]|-j  
记名支票||认人支票cheque to order `(YxI  
I1pWaQ0  
-o!$tI&  
.}OR  
到期支票antedated cheque %kS(LlL+6  
M%ICdIc'  
h|,:e;>}  
_H j!2 '  
未到期支票postdated cheque NWMFtT  
9aze>nxh.  
.NYbi@bk(<  
NYrQ$N"  
保付支票certified cheque Fs9I7~L3  
,Wk?I%>  
FFu9&8Y  
-Z 4e.ay5  
未获兑现支票，退票returned cheque c(!6^qk]!`  
wE?'Cl  
qU#1i:(F*  
1JztFix  
横线支票crossed cheque VU&7 P/\f%  
@\f^0^G  
G LIi6  
L&u$t}~)  
普通横线general crossing (NF~Ck$#q  
(oEC6F  
m 8aITd8  
2QJ{a46}  
特别横线special crossing v":x4!kdX  
orWbU UC  
"#{4d),r  
{bJ`~b9e  
空白支票blank cheque v7iuL6jl  
-O apVac  
zi]\<?\X  
ll`>FcQ  
失效支票，过期支票stale cheque f;W|\z'  
LUM@#3&  
m^ tFi7c  
L.S;J[a;  
普通支票open cheque ?~hHGf\^b6  
@d 
mV  
Q9Kve3u-i  
}]lr>"~y}  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {q`jDDM  
ZWc]$H ?  
qz0;p=$8Z  
HY&aV2|A1  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges __|+w<]  
0n;< ge&~R  
]6TATPIr  
i{`FmrPO~  
支票换现金||兑现to cash a cheque hc>HQrd  
}:us:%  
:h\Q;?  
H!5\v
"]WB  
清理票款to clear a cheque w5Ay)lz  
9 ~]~#Uj  
YjxF}VI~<  
GO`Ru 8  
保证兑现to certify a cheque ca7=V/i_a{  
Ye2 {f"F  
g#Sl
%Y  
S|
7!{}  
填写支票数额to fill up a cheque e4HA7=z  
x4;"!Kq\  
K 1 a\b"  
Jk7|{W\OA  
支票上划线to cross a cheque = \'}g?  
IsZHelg  
r:f[mk"-"A  
LBM ^9W  
开发支票to make out a cheque 8Kg n" M3  
ADDSCY=,  
D~
hg$XzK  
>7I15U  
签发支票，开立支票to draw a cheque||to issue a cheque eg(6^ :z?f  

xJ>fm%{5  
gtk7)Uh  
@k,z:~[C=  
透支支票to overdraw a cheque g!lWu[d  
Cs9.&Y  
bM{s T"  
vk77B(u  
背书支票to endorse a cheque %?}33yV  
Nl^;A><u  
M+U9R@  
q8/MMKCbX  
请付票款||清付票款to pay a cheque||to honour a cheque (.D~0a JU  
pR(jglm7-  
'*5i)^  
wQ^EYKD  
支票退票to dishonour a cheque +S>j0m<*  
s5CXwM6cx  
{1 UQ/_  
,w{e  
拒付支票to refuse a cheque W-mQjJ`,B  
Fv~20G(O  
N5Q[nd  
^hc!FD  
拒付支票to stop payment of a cheque ,?>s>bHV  
llcb~  
lAb*fafQy  
w,#>G07D  
提示要求付款to present for payment B"h#C!E  
NQBpX  
`uOT+B%R  
1S{D6#bE  
见票即付持票人payable to bearer 2bJQTk_S  
?}wk.gt>  
,:%CB"J  
L 6c 40  
支付指定人payable to order ',9V|jvK  
$x zAv{  
1oR7iD^  
U#lCj0iUt,  
已过期||无效out of date||stale dP 3CG8w5  
);#JL0I  
|2O]R s  
idLWe9gC  
请给出票人R/D||refer to drawer 4{y)TZ  
wH>a~C:   
Gr*r=s  
J1( 9QN[w  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds B^4&-z2|  
u(@$a4z  
.c8g:WB<  
8EW_V$>R  
文字与数字不一致words and figures differ uGwm r  
n&$j0k  
smlpD3?va  
gH12[Us'`  
支票 $Q&lSVQ  
\hTm)-FP  
时间已过account closed VJeu8ZJ.  
PQy4{0 _  
7?#J~.d5  
?9!6%]2D  
更改处应加盖印章alterations require initials `F-/QX[:  
J?V?R  
i6^twK)j  
v\c>b:AofD  
%'bM){  
~-ia+A6GIV  
时间已过effects not cleared <CS(c|7  
5 h-@|t  
]] !VK  
,|3MG",@@h  
停止付款payment stopped 6/5YjO|a  
^H~h\,;zQ  
zNs55e.rx  
2<i!{;u$qL  
支票毁损cheque mutilated 8m-U){r!U^  
`ZU($!(  
.CL[_;}  
bp* ^z,w  
汇款||寄钱to remit||to send money BBaQ}{F8>2  
<`.X$r*  
nL5cK:  
-)w@f ~Q  
寄票供取款||支票支付to send a cheque for payment hpHr\g  
X$HIVxyq2  
&q3"g*q  
/k E6@  
寄款人a remitter }u\])I3  
1#C4;3i,  
,kiv>{  
\.0^n3y  
收款人a remittee vUN 22;Z\  
bn#"?6Z2  
SzAJ2:qhl  
T5R-B=YWu  
国外汇票foreign Bill ]s]vZ  
?Y
$JWEPJ  
.I7pA5V{#  
2a-w% (K  
国内汇票inland Bill 02f~En}>6  
HguT"%iv  
QqDC4+p"  
n&L+wqJ  
跟单汇票documentary bill VF&(8X\   
/sUYU(3  
xu>9(,l  
2P OXj!N  
空头汇票accommodation bill ];VA!++  
{ME2ImD  
9%k2'iV7  
RM]\+BK  
原始汇票original bill 9{  'N{  
4qO +_!x{)  
n
3T>QgK  
&T+atL`N  
改写||换新票据renewed bill :WjpzgPuN  
}K7#Q  
1Lc#m`Jln  
ls_'')yp  
即期汇票sight bill||bill on demand {}>0e:51  
DjCqh-&L  
c>,'Y)8  
TCN8a/@z  
…days after date||…days after date…日后付款 ?[VM6- &  
9`T)@Uj2n  
XR8,Vt)=  
]
jtK I4  
…months after date||…months after date…月后付款 |!1Y*|Q%s  
yd^{tQi  
y_
'Ub{w  
."TxX.&HE  
见票后…日付款…days after sight||…days sight ls?~+\Jb  
0Be<X  
}v@dL3{f  
1[mXd  
见票后…月付款…months after sight||…months sight XQ
rF4l  
P!$Z
x)T  
%"kPvI3Y  
aKV$pC<[o  
同组票据set of bills ^7>3a/  
e2L0VXbb  
l3KVW5-!gS  
dl.N.P7}4  
单张汇票sola of exchange||sole of exchange IrR7"`.i  
*]. 7dec/  
4ae `pAu  
jG6]A"
pr  
远期汇票usance bill||bill at usance T!-\@PB !  
 jPC[_g  
H;D>|q  
b IH;  
长期汇票long bill HpR]q05d  
;5wn67'  
?RX3MUN
  
W$QcDp]#p}  
短期汇票short bill G !<Z.]  
I W)()*8;/  
+y,T4^{  
OGBHos  
逾期汇票overdue bill D_?K"E=fw  
tN[L@t9#cr  
YSs)HV.8  
t$+?6E  
宽限日期days of grace 'QG xd!4  
_G_Cj{w  
rJd,Rd t.  
Z kgV_<M|  
电汇telegraphic transfer （T.T） h~A/y! s  
>@BnV{ d  
Bm.afsM;  
Q.bXM?V)  
邮汇postal order||postal note （Am.）||post office order||money order i}b${no  
iy6On,UL  
TvwZW!@jc  
uvg
dY  
本票promissory note （P/N） iz5CAxm  
9*$t!r{B@  
FRcy`)  
-_ I_
W&  
押汇负责书||押汇保证书letter of hypothecation .=U#eHBdAQ  
*RT>`,t/  
gep ;{G}
 
/TE_W@?^  
副保||抵押品||付属担保物collateral security YW-usvl&  
m2-Sx  
R= a|Blp  
8][nm
jk0  
担保书trust receipt||letter of indemnity ?xK8#  
P<oehw'>  
,"2s`YC  
>AC]#'  
承兑||认付acceptance YgKZ#?*  
M]
<?k]_p  
c_\YBe]wJ  
r[1i*b$  
单张承兑general acceptance QpZ:gM_  
=5aDM\L$&  
$J4 *U  
PiYY6i0  
有条件承兑qualified acceptance *?o{9v5}(  
8'n/?.7cX  
0YaA`  
sfLMkE  
附条件认付conditional acceptance #btLa\HJ  
r$5i Wu  
Y_}mYvJW  
"ZHW2l Mf  
部分认付partial acceptance   Vw[6t>`