[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。   f8=]oa]  
会计报表statement of account >^=gDJ\a  
A?8\Y{FQ  
R(G\wqHUT3  
Zsj`F9*e  
往来帐目account current g
\Ak;03n  
Ow@v"L;jF!  
RP! X8~8  
%?9Ok  
现在往来帐||存款额current accout :_xh(W+2<  
dY!u)M;~~  
8.QSqW7t  
xzm@ v(  
销货帐account sales \K7t'20  
oh~:,  
AOb] qc  
]a?bzOr,  
共同计算帐项joint account FJ54S
 
d(;4`kd*N  
BMFF=  
=sgdkAYwP  
未决帐项outstanding account F}Srn
;V  
 |yKud  
eKG2*CV  
7 ^$;  
贷方帐项credit account||creditor account 8Lz]Z h=ZU  
fThgK;Qy'U  
t Rm+?  
"35A/V  
借方帐项debit account||debtor account G$bJ+  
"& 25D  
lG:kAtx4  
7K;!iX<d  
应付帐||应付未付帐account payable +v7) 1y  
)nfEQ)L;h}  
eE(b4RCM  
[X R$F@o  
应收帐||应收未收帐account receivable fjG&`m#"  
2g-` ]Vqb  
*[}^[J x  
$B(kZ  
新交易||新帐new account -c*\o3)  
Yh<WA>=  
ZZxk]D<  
J G$Z.s  
未决帐||老帐old account ztll}  
6'vbT~S!  
iE].&>w  
cU.9}-)  
现金帐cash account "i^ GmVn  
Fc6iQ  
pG3k   

P8Qyhc  
流水帐running account K> g[k_  
!l@zT}i??  
(s<s@`  
1q7tiMvV-  
暂记帐||未定帐suspense account p@ NaD=9  
i3$$,W!  
8\.b4FNJ  
6gL-OJNo  
过期帐||延滞帐overdue account||pastdue account 3FE(}G  
O+q/4  
\ 0W!4
D  
SmwQET<H  
杂项帐户sundry account Of,2Q#oji  
V)ig)(CT  
^D%Za'  
WJH\~<{mP  
详细帐单||明细表detail account yLE7>48  
g4p  
58Xzup_"  
,f3pqi9|  
呆帐bad account O^Q7b7}y  
ED>prE0  
kRCQv-*  
1\*\?\T>_  
会计项目title of account \_V-A f{6  
bNs4 5hDP  
pKiZ)3U  
OJ
|
r6  
会计薄||帐薄account-book GPz(j'jU  
>{gPN"S"a  
?'86d_8  
4fk8*{Y  
营业报告书||损益计算表account of budiness||business report g- AHdYJ  
!G^L/?z3  
6tH O!`}1  
hI%bjuq  
借贷细帐||交验帐account rendered X+L) -d  
-}O1dEn.  
0R{dNyh{  
*_a@z1  
明细帐account stated poGc a1  
QO;N9ZI  
{~!q`Dr3?q  
:I -V_4b  
与…银行开立一户头to open an account with j 8*ZF  
Ya>oCr}
K  
Tc8un.  
#e' }.4cr  
与…银行建立交易to keep account with w0w G-R ?  
m'
P1BLk  
?]D"k4  
t`*!w|}(1  
继续记帐to keep account
j83p)ido  
~U;rw&'H  
^O^l(e!3  
u[nyW3MZ  
与…有交易to have an account with dJT]/g  
>e\9Bf_  
nKW*Y}VO  
GKN%Tv:D_  
作成会计帐||有往来帐项to make out an account with Wu4Lxv]B4  
Q+4Xs.#  
j'9 "cE5_  
:ba5iMa  
清算||清理债务to make up an account *OuStr \o  
V&-~x^JK  
0-~\ W(  
(`y*V;o4  
清洁帐目||与…停止交易to close ones account with ': N51kC  
,
-7R
(iMd  
(aD_zG=k5  
v)
vkn/:  
结帐to close an account 6iCr RjY*  
\[Z?&  
PO6&bIr  
xg)v0y~  
清理未付款to ask an account||to demand an account J,Ks0MA  
^Z:~91Tv-_  
V<Z[ nq  
rn<PR *  
结清差额to balance the account with H$I=W>;  
~gGZmTb  
T49zcJf;  
],P;WPU  
清算to settle an account||to liquidate an account||to square an account Mbjvh2z  
X7s `U5'l  
`Od5Gh  
a'z)  
审查帐目||监查帐目to audit an account <~ Sz04  
OKoan$#sn  
liXdNk8  
;qrB\j"  
检查帐目to examine an account !Q#{o^{Y~  
9<KAXr#  
rF]h$Z8o  
~8lwe*lNV  
转入A的帐户to charge the amount to As account F&&$Qn_+  
dPhQ :sd>  
V7/I
>^X  
:_O%/k1\@  
以计帐方式付款to pay on account O} f80K  
Y.*y9)#S6  
k1Qp Kn*  
U\Z?taXB  
代理某人||为某人on ones account||on account of one u9N 1pZ~  
R)c'#St  
5H ue7'LS  
@HOBRRm`  
为自己计算||独立帐目on ones own account 9=U kV\m)  
)b:7-}d  
Yl3n2R /U  
x
P[n  
由某人收益并负风险on ones account and risk||for ones account and risk p\<u6v ~ J  
l,kUhZ@W  
0(S"{Ov
 
iRrl^\qn  
由某人负担for ones account||for account of one P'`r  
JfR%L q~  
HaP}Y:p  
l(02W  
按某人指示||列入某人帐户by order and for account of one +(h\fm7*-  
5F~'gLH/F-  
vMS |$L  
<WcR,d  
列入5月份帐目for May account B&@?*^.  
nVi[  
R00eisd  
1&-
</G#  
编入某中帐项下to pass to the account of||to place to the account of m&?#;J|B$  
Z-l=\ekJ  
a]MX)?  
49vcoHlf  
寄出清算书to send in an account||to send in render an account IyPwP*A  
9<>wIl*T`  
^pYxKU_O  
(_"*NY0  
支票薄cheque book s{$(*_  
TTKs3iTXz  
"OdXY"G  
'L8' '(eZ^  
支票陈票人cheque drawer F~P%AjAx'  
`tn{ei  
|g//g\dd  
Vb= Mg  
持票人cheque holder @WVcY:1t#  
$
GTU$4u  
Ipf=ZD  
dzDqZQY$  
不记名支票cheque to bearer||bearer cheque ]VD|xm:kj  
d&+h}O  
< Pky9o;  
b4QI)z  
记名支票||认人支票cheque to order {\:{[{qF  
<kx&w(=  
Y4v|ko`l%  
2u5|8  
到期支票antedated cheque iLkZ"X.'|1  
* /:x sI  
x;8A!8w  
k@z,Iq8  
未到期支票postdated cheque L2[f]J%  
D?NbW @]  
23DiW# o'  
3U7
*>H  
保付支票certified cheque ybY]e; v*O  
r(RKwr:m  
,f[>L|?e  
:gep:4&u  
未获兑现支票，退票returned cheque R 5X.^u  
34Kw!  
oz}+T(@O  
v#U"pn|M  
横线支票crossed cheque N _86t  
'*"vkgN  
Ht&:-F+dm  
B>0].CK`  
普通横线general crossing GJoS#s  
4*Hgv:0?kI  
5Hw~2 ?a,  
-)RH5WGS  
特别横线special crossing !BOY@$Y  
>8qQK r\"  
)'6DNa[y  
g.zEn/SM  
空白支票blank cheque -bSSP!f  
z$?~Y(EY  
8j=}u/T@F  
fngOeLVG  
失效支票，过期支票stale cheque L 8dc(Z%v  
ucG@?@JENm  
29?,<bB)  
P8*=Ls+-F  
普通支票open cheque P dhEQ}H  
^]W<X"H+Z  
C'o64+W^  
?C&z]f3(:  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >U]C/P[+  
a{qM2P(S  
\4-" L>  
`O[};3O&  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k=4N.*#`y  
YQ6f}O  
7:)n$,31FW  
=p=rg$?  
支票换现金||兑现to cash a cheque qT` k*i?  
OVhE??#  
O]1y0BOQ  
vfE6Ggz  
清理票款to clear a cheque SVB\  
'F$l{iR  
=W BTm  
#7q7PYG4  
保证兑现to certify a cheque i5K[>5  
lJis~JLd`  
wT:b\km:!  
&'}/f5s|  
填写支票数额to fill up a cheque ~nG(5:A5g/  
DIzH`|Y  
V&\[)D'c  
)XzI #iQ  
支票上划线to cross a cheque ?l^1 *Q,  
t`,`6
@d  
7U2J xE  
o\3L}Y  
开发支票to make out a cheque #EsNeBu  
&qr;IL7'  
5&q8g;XiEM  
yX0dbW~@y  
签发支票，开立支票to draw a cheque||to issue a cheque bj"J'  
JAX*hGhkh  
Yo("U8:XX  
nY`RRC  
透支支票to overdraw a cheque Hr]h Jc  
J_v$YwE  
~ ArP9 K"  
26k LhFS  
背书支票to endorse a cheque o)2W`i&  
(C@~3!AVa  
q~vDz]\G  
-cSP_1  
请付票款||清付票款to pay a cheque||to honour a cheque 2U:H545]]  
4@ML3d/  
'_/Bp4 i  
K?zH35f$  
支票退票to dishonour a cheque tP2qK_\e=  
JMz;BAHT  
'Ub g0"F(  
9=V:&.L  
拒付支票to refuse a cheque a8i]]1Blz  
nx^]>w  
/s[l-1zW  
>ey\jDr#O  
拒付支票to stop payment of a cheque WeQk<y
 

75T7+:p  
NN E<L;u  
L_+k12lm  
提示要求付款to present for payment }c`fW&  
I]&#Dl/  
,XIz?R>;c  
R&Jm +3N  
见票即付持票人payable to bearer ]zQo>W$  
gUpb 4uN  
IuOgxm~Y  
tvu!< dxZ  
支付指定人payable to order :L1dyVA{  
&%s8L\?  
s_> f5/i2  
u6MzRC  
已过期||无效out of date||stale UQ+?\wi*  
 -Y H<  
^
B@Wp  
c{&*w")J  
请给出票人R/D||refer to drawer fuA&7gNC  
2con[!U  
Z0*ljT5|  
GD:4"$)[o  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }j^\(2  
CXO2N1~(J  
>A<bBK#  
<7n4_RlF!  
文字与数字不一致words and figures differ L9@&2?k  
h? f>X"*|(  
G <uyin>  
zt<WXw(  
支票 GHHav12][  
8-lOB  
时间已过account closed ! /NG.Wf  
c= x,ijY "  
v\,N5  
? B E6  
更改处应加盖印章alterations require initials RKa}$ 7  
C:uz6i1  
Ht-t1q  
k $fGom  
`D": Q=:  
sU"}-de  
时间已过effects not cleared I`w4Xrd  

Z1h ]  
p[@5&_u(z  
Zo}y(N1K}  
停止付款payment stopped xy<`#   
I"t(%2*q  
V=X:=  
)m&U#S _;  
支票毁损cheque mutilated ~-#yOu ,w  
tdEnk.O  
ZKz,|+X0G  
2iU7 0(H  
汇款||寄钱to remit||to send money W>=o*{(YO  
KYkS9_yF  
t9_E$w^U  
ph}j[Co  
寄票供取款||支票支付to send a cheque for payment kwud?2E  
3s:%2%jVK  
m$ LVCB  
ur\qOX|{  
寄款人a remitter "0EA;S8$8  
~aXqU#8  
<N(oDaU  
nq19Q)  
收款人a remittee cM&2SRBZ  
y#<MVH  
(5<^ p&  
phYDs9-K  
国外汇票foreign Bill "{E qhR~  
 Q2p)7G  
I<=Df5M  
i1oKrRv  
国内汇票inland Bill _Hd{sd#xX1  
A K/z6XGy  
y\F=ui  

sLcFt1  
跟单汇票documentary bill @ 2_<,;$  
ue8qIZH  
nPkZHIxuD  
?`zgq>R}w[  
空头汇票accommodation bill x3e]d$  
8V$3b?]  
&kQ!KA28  
q6wr=OWD  
原始汇票original bill y_}SK6{  
df=zF.5  
fMeZ]rb  
P|^$kK  
改写||换新票据renewed bill p8,0lo  
1Qh`6Ya f  
yu ,h \  
sF
b4`  
即期汇票sight bill||bill on demand ]=D5p_A(  
.h;S e  
c-5jYwV  
8,o17}NY,  
…days after date||…days after date…日后付款 vN{-?  
IX?ZbtdX$`  
X^< >6|)  
vZajT!h  
…months after date||…months after date…月后付款 9b6!CNe!  
FBsn;,3<W  
P 4;{jG  
[U_[</L7  
见票后…日付款…days after sight||…days sight gKL1c{BV  
Yb=6C3l@  
Qa
$NBNxKl  
[[qwaI  
见票后…月付款…months after sight||…months sight MB*u-N0v  
hXX1<~k  
?En 7_X{C?  
'@:[axu  
同组票据set of bills j;2<-{  
bV3lE6z  
p ,n\__  
WF/l7u#
4i  
单张汇票sola of exchange||sole of exchange -NDi5i\  
p(7QAd4  
`)[dVfxA  
yx0Q+Sm1:  
远期汇票usance bill||bill at usance 6.Bh3p  
vF>gU_gz.  
8Inx/>eOI  
3cu9 [~K  
长期汇票long bill m1e b8yX  
~tNY"{OV#  
k,X74D+  
+{6`F1MO  
短期汇票short bill L#j|2H|  
/Dw@d,&[  
ogeRYq,g  
S\|^ULrH  
逾期汇票overdue bill  6wpU6NU  
pGGV\zD^  
k_Tswf3  
uMDtdC8  
宽限日期days of grace ~Oh=   
/p$=Cg[K  
Wy(pLBmb  
/Ri,>}n  
电汇telegraphic transfer （T.T） zKJ.Tj W  
1#D<ZN  
lf8xL9v  
C<t RU5|  
邮汇postal order||postal note （Am.）||post office order||money order +=,u jO:  
MOyT< $  
6To:T[ z#  
C|$L6n>DR6  
本票promissory note （P/N） \[T{M!s  
K_##- 6>  
</yo9.  
DoG%T(M!a9  
押汇负责书||押汇保证书letter of hypothecation V5Xi '=  
ru(J5+H  
A|C_np^z2  
0h:G4  
副保||抵押品||付属担保物collateral security <N5rv3 s  
a hwy_\  
&GU@8  
IM$0#2\  
担保书trust receipt||letter of indemnity &<=e_0zT  
+',^((o  
*N 'hA5.z  
<c\]Ct  
承兑||认付acceptance -? Tz.y&  
C1D ! V:  
zS?n>ElI  
GY7s  
单张承兑general acceptance v D&Kae<  
vu ?3
$  
*) } :l  
v\'rXy  
有条件承兑qualified acceptance FbBX}n  
08O7F  
55, =[  
_^b@>C>O  
附条件认付conditional acceptance W'V@  
(tpof 5a  
_lNC<7+#h  
DH/L`$  
部分认付partial acceptance   i[8NO$tN1)