[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。   _kj]vbG^;  
会计报表statement of account eU?hin@X  
^:eZpQ [,  
FK|O^->B  
>qjV{M  
往来帐目account current {meX2Z4  
E9HMhUe  
6OES'3Cy  
Ccf/hA#mb  
现在往来帐||存款额current accout (q> TKM  
yPm2??5MW>  
/:&!o2&1H  
b'H'QY   
销货帐account sales |?`5~f  
3^ Yc%  
]b/]^1-(b  
tT$OnZu&  
共同计算帐项joint account Y?T{>"_ W  
T(4d5 fY  
I5$P9UE+^9  
dhl[=Y` Q  
未决帐项outstanding account /HC:H,"i  
W? iA P  
f-=\qSo  
@=Kq99=\U  
贷方帐项credit account||creditor account (L_-!=e  
h~MV=7 lE  
GXNf @&  
)xGAe#E~j  
借方帐项debit account||debtor account ^
rkKE dd  
092t6 D}  
) nfoDG#O  
WL$^B@gXQ  
应付帐||应付未付帐account payable Q=\ Oa(I  
mCtS_"W  
X'9.fKp  
wucdXj{%  
应收帐||应收未收帐account receivable bQAznd0  
i%glQT  
/'O8RUjN  
"(koR Q  
新交易||新帐new account "q4tvcK.  
BG{f)2F\  
s:`i~hjq  
WA{igj@\  
未决帐||老帐old account ?Cq7_rq  
o<2GtF1"o  
0ju1>.p  
/YKd [RQ  
现金帐cash account uFd$*`jS  
^6 6!f 5^W  
]`E+HLEQ'  
\/-c)  
流水帐running account jXcJ/g(X3  
R+sT &d  
#%"q0 "  
ijI/z 5  
暂记帐||未定帐suspense account -DDA b(2*  
o3ZN0j69|  
r@r%qkh(.@  
UNI< r  
过期帐||延滞帐overdue account||pastdue account g jF5~ `  
[;E%o^/^  
vG& >-
Z  
Fc[KIG3@  
杂项帐户sundry account -H1=N  
=O/Bte.  
I8F +Z  
 K +7  
详细帐单||明细表detail account  ~/:vr  
VFT@Ic#]  
vccWe7rh  
xQ?>72grP  
呆帐bad account ;'!x  
q:{#kv8  
,RP-)j"Wff  
`s}*  
会计项目title of account `i{d"H0E  
Hg+<GML  
mDD.D3RS  
SNEhP5!  
会计薄||帐薄account-book Gk;YAI  
"SF0b jG9C  
t2&kGf"  
J )1  
营业报告书||损益计算表account of budiness||business report 6K2e]r  
5
<?Ah+1  
|1tKQ0jg  
N'^>pSc4W|  
借贷细帐||交验帐account rendered rK~-Wz
wu  
{+N< 9(O  
PSrx!  
570Xk\R@M  
明细帐account stated 3CUQQ_  
G1:}{a5i_  
*miG<  
:XKYfc_y  
与…银行开立一户头to open an account with Z0|5VLk,<{  
<H[w0Z$  
jzvK;*N  
]kh]l8t^
 
与…银行建立交易to keep account with r}U6LE?>  
=4ygbk  
:cpj{v;s  
p l)":}/)  
继续记帐to keep account ",r v%i2 f  
`RTxc  
dQX-s=XJ   
6#w>6g4V~R  
与…有交易to have an account with gqaM<!]  
>OG189O  
PA2}4`  
;W|kc</R*  
作成会计帐||有往来帐项to make out an account with OT#@\/>  
KbJ6U75|f  
w+$$uz  
.5JIQWE(  
清算||清理债务to make up an account xL* psj  
,%i Scr,z  
2g(_Kdj*{  
Po>6I0y
  
清洁帐目||与…停止交易to close ones account with IPot][ N>  
[o^$WL?c
 
VO#rJ
1J  
SX3'|'-  
结帐to close an account Zy0M\
-Mn  
2:LUB)&i  
Za.}bR6?Y  
yoE-
a  
清理未付款to ask an account||to demand an account I=`?4%  
g&RpE41x  
hzD)yf  
o)Q4+njT@  
结清差额to balance the account with 2"0VXtv6  
N=mvr&arP  
t  Cuvb  
vgW(l2,@  
清算to settle an account||to liquidate an account||to square an account hvt]VC]]  
xvGYd,dlK  
zD_5TGM=  
+U f w  
审查帐目||监查帐目to audit an account jAQ{
H  
g4W
$MI  
&BVUK"}P  
_JH.&8  
检查帐目to examine an account Aez2n(yac  
01Ja
v~WR  
a[ULSYEi  
/N0mF< P  
转入A的帐户to charge the amount to As account TtJX(N~  
l&& i`  
+Q&l }2  
mQj#\<*  
以计帐方式付款to pay on account #v c+;`X  
T*p7[}#  
CKw-HgXG  
[gzaOP`f  
代理某人||为某人on ones account||on account of one jMT[+f  
YB*)&@yx  
ZllmaI  
Vmz#u1gGT6  
为自己计算||独立帐目on ones own account \mF- L,yu  
fb f &bJT  
osc8;B/  
I!zoo[/)%  
由某人收益并负风险on ones account and risk||for ones account and risk AB=%yM7V*  
COi15( G2  
s$y_(oU,D  
~
XUUrg;  
由某人负担for ones account||for account of one EXdX%T\  
1@Ba7>%'  
dcKpsX  
;&lXgC^*  
按某人指示||列入某人帐户by order and for account of one 6>?qBWW  
NbWEP\dS'z  
j,rc9  
c{'Z.mut  
列入5月份帐目for May account M:O*_>KF  
#kQ! GMZH  
R0M>'V?e  
/G5KNSi  
编入某中帐项下to pass to the account of||to place to the account of G-CL \G\n  
s.(.OXD&  
(~@.9&cBD  
4n#u ? )  
寄出清算书to send in an account||to send in render an account :b9#e g  
HX.K{!
5  
\] Y<d  
II^Rp],>  
支票薄cheque book MdX4Rp'  
ErN[maix#  
&" u(0q  
ZW M:Wj192  
支票陈票人cheque drawer h5{//0 y  
j1Ys8k%$l  
W3l[a^1d  
*wAX&+);  
持票人cheque holder /5%'q~  
M_O$]^I3w  
l>jrY1u  
\,v^v]|  
不记名支票cheque to bearer||bearer cheque D~inR3(}  
9f['T
G,"  
N+V#=Uy  
+4J'> dr  
记名支票||认人支票cheque to order H28-;>
'`  
!/`AM<`o  
VK4UhN2  
0MT?}D&TL  
到期支票antedated cheque i~GW  
:WH{wm|  
lC*xyOK   
}?b\/l<  
未到期支票postdated cheque !:d\A  
`B?+1Gv  
E;yr46  
ZyDf@(z`  
保付支票certified cheque kFJ]F |^7  
)1 @v<I  
ZSlK  
7|Vpk&.>  
未获兑现支票，退票returned cheque 0"-H34M<D  
UB] tKn  
8<Nz34Y  
mj9|q8v{+  
横线支票crossed cheque jKP75j
m  
MPp:EH  
7d{xXJ-  
`zs@W  
普通横线general crossing 7ey|~u2  
"% i1zQo&  
)p!") :'fv  
;J?fK69%  
特别横线special crossing +vFqHfmP  
c5CxR #O  
K Jn 3&7  
4&]NC2I  
空白支票blank cheque |/-# N  
C#&b`  
Q#*qPgs  
H
VC|0}  
失效支票，过期支票stale cheque VQ~eg wJL  
EZQ!~  
?` *`A9@  
Ux,dj8=o  
普通支票open cheque N}|1oQkjf  
b9f5  
Z,3CMWHg  
7|m{hSc  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9Up>e  
Y\H4.$V  
EU5(s*A  
8BIPEY -I?  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4
[0.M  
I1ibrn  
'u[cT$  
)P/~{Ci:T&  
支票换现金||兑现to cash a cheque m[5ed1+  
5o|u!#6  
~"~uXNd  
F fzY3r+   
清理票款to clear a cheque  wZ8LY;  
_i"[m(ABj1  
t/"9LMKs?  
=66,$~g{  
保证兑现to certify a cheque )o_$AbPt  
=2wy;@f  
Z=?qf$.}  
!hPe*pPVV)  
填写支票数额to fill up a cheque (7aE!r\Ab  
"jl`FAu)q  
K)oN^  
k.0pPl  
支票上划线to cross a cheque HQ|{!P\/?U  
Y0OVzp9 b  
Ks7k
aX  
PI")
^`  
开发支票to make out a cheque wa9{Q}wSa  
XN'X&J  
YwM;G g3  
i `8Y/$aT  
签发支票，开立支票to draw a cheque||to issue a cheque -aMwC5iR@  
]| =#FFz  
3412znM&  
t#J #DyY5  
透支支票to overdraw a cheque Neb%D8/Kn  
4VL]v9  
lO|H:7  
HaamLu  
背书支票to endorse a cheque w3IU'(|G  
">RDa<H]  
'uOp?g'7  
3?(||h{  
请付票款||清付票款to pay a cheque||to honour a cheque _^ @}LVv+E  
*SZ*S%oS3  
\+w -{"u$  
pRdO4?l  
支票退票to dishonour a cheque pKSVT  
Vi>kK|\b  
8:A6Ew&\]O  
kR-5Ra W  
拒付支票to refuse a cheque xH8nn3U  
e{9(9q E"  
L``K. DF  
HPj7i;?O  
拒付支票to stop payment of a cheque V #6`PD6  
M:(k7a+[^  
Zt[1RMO  
',* 6vbII  
提示要求付款to present for payment 0)qLW& w  
]urcA,a  
e~weYGK  
C31SXQ  
见票即付持票人payable to bearer (sn|`k3I  
V9m1n=r  
`}u~nu<  
C`x>)wm:  
支付指定人payable to order [H)p#x  
)P.|Xk:r  
TM':G9
n  
@ B3@M  
已过期||无效out of date||stale gGdZ}9  
6q8qq/h)  
L+QEFQ:r5  
XH2g:$  
请给出票人R/D||refer to drawer HWGlC <  
e:
.Xs  
4 ITSDx  
#tBbvs+%  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *-Y
|qS%  
=N n0)l  
c66Iy"  
5kJ>pb$/  
文字与数字不一致words and figures differ +;z4.C{gM  
QkzPzbF"  
82Vxk  
Ybx4 Up@  
支票 Md_\9G .e  
yZ+o7?(2 p  
时间已过account closed `pN]Ykt  
B69NL  
 c:~o e  
T.W/S0#j3  
更改处应加盖印章alterations require initials 2&!G@5  
F1|4([-<]  
">voi$Kzey  
'J<KL#og  
JT<Ia  
*RM#F!A
 
时间已过effects not cleared K=Fcy#,f  
})bTQj7  
JVTG3:zD  
@eT!v{o  
停止付款payment stopped '(u
[  
/tP"r}l   

*+qXXCA  
o*I-~k  
支票毁损cheque mutilated WFN5&7$W  
?~S\^4]  
<6n(a)L1  
} "y{d@  
汇款||寄钱to remit||to send money 9[6*FAFJPP  
Pd^ilRB  
h+ELtf  
iAWPE`u4  
寄票供取款||支票支付to send a cheque for payment {u46m   
8u;l<^<  
R^_/iy  
bUz7!M$  
寄款人a remitter ~`mOs1d  
Fv5@-&y$W  
{n%F^ky+7  
XRj<2U5  
收款人a remittee -@L*i|A  
6]Ppa ~Xwq  
vD}y%}  
KH2a 2  
国外汇票foreign Bill 3=5+NJ'8  
qz(0iZ]Y  
[a l$7R&  
k9WihejS  
国内汇票inland Bill P*R`3Y,  
vVZ@/D6w  
M.!U;U<?  
 +<AX 0(  
跟单汇票documentary bill 0ltq~K  
aLuxCobV  
Cq/*/jBM  
i~.L{
K  
空头汇票accommodation bill
hMeE@Q0  
=JNoC01D  
)MW.Y  
:)?w2'O  
原始汇票original bill RNp3lXf O  
"i4@'`r  
2Wq)y1R<T  
q}tLOVu1  
改写||换新票据renewed bill +`_%U7p(  
86@"BNnTh  
SAc}5.  
4 K{4=uU  
即期汇票sight bill||bill on demand p?=rQte([  
gn#4az3@e>  
{&"rv<p  
x(5>f9bb  
…days after date||…days after date…日后付款 W9{6?,]  
^ ,U9N  

[L] ca*  
"+r8izB  
…months after date||…months after date…月后付款  R.*KaCA  
"f(iQI  
\qi=Us|=  
'1|r+(q|2  
见票后…日付款…days after sight||…days sight \ d+&&ns  
BRFA%FZ,  
G;qC&7T  
AAxY{Z-4  
见票后…月付款…months after sight||…months sight 4)*8&  
I/
_`/mQ  
 g  O,X  
b,$H!V*  
同组票据set of bills
O:q 0-  
{SbA(a?B  
0^5SL/2  
[&j!g  
单张汇票sola of exchange||sole of exchange |u<qbl  
$F`jM/B6  
wz$1^ml  
h~urZXD<  
远期汇票usance bill||bill at usance QR
Oe
+:  
T`Sp!  
}>6=(!  
Ma:xxsH.  
长期汇票long bill mfIY7DP  
`BmAu[(e&  
KaZ*HPe(  
`)*
  
短期汇票short bill 1K"``EvNB  
Ef;_im  
%XMrSlSOp  
\vs,$h  
逾期汇票overdue bill Y<#WC#3=  
fF;Oz"I{\  
>w9fFm!Q  

LL7a20  
宽限日期days of grace 'bN\bbR  
Jb#*QJ=  
@c,}\"(  
pj6Q0h)  
电汇telegraphic transfer （T.T） Ultx|qU  
|g}! F-  
{W62%>v  
#U{^L{1Gx  
邮汇postal order||postal note （Am.）||post office order||money order -P]J:7*0?\  
#9,!IW]l  
p)(mF"\8=  
KN'l/9.  
本票promissory note （P/N） S&Q1Ky^  
OziG|o
@I  
5][Rvu0  
!Ui3}  
押汇负责书||押汇保证书letter of hypothecation A=o p R  
aEW Z*y  
(9CB&LZ(+E  
U59uP 7n
 
副保||抵押品||付属担保物collateral security p4\%*ovQt  
:W_ S  
..X efNbl  
$h0]  
担保书trust receipt||letter of indemnity y/K%F,WMf  
HWx
k>F0  
X4>c(1e  
i,NN"  
承兑||认付acceptance %np
b.C|+  
f#pT6  
hV;Tm7I2  
X's-i!  
单张承兑general acceptance 2-ev7:  
I1=YSi;A  
T {a%:=`  
B08q/qi  
有条件承兑qualified acceptance [
CGvM{  
!T@>Ld:  
-@b&qi7&S  
'm# -)R!  
附条件认付conditional acceptance #\"8sY,j  
!!E_WDZ#9  
f(=yC}si  
41>Bm*if  
部分认付partial acceptance   X&0m$x