[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。   4_U
"M@  
会计报表statement of account .'<K$:8@|  
*URT-+'  
m:[I$b6AY  
:=ek~s.UV  
往来帐目account current '6& o:t  
>$L7J=Em  
yxp ,)os:  
L8Tm8)  
现在往来帐||存款额current accout Q+9:]Bt  
$Vq5U9-  
Wt cib-  
~nfOV*  
销货帐account sales o9"?z  
PRaVe,5a  
1*dN. v:5  
nM2<u[{gF  
共同计算帐项joint account NGl 8*Af
 
|`#fX(=  
O=RS</01!  
dVEs^ZtI  
未决帐项outstanding account j7kX"nz  
\+O.vRc"M  
8TeOh1\  
Z}uY%]  
贷方帐项credit account||creditor account iKJqMES  
W wPzm?30  
/u4RZ|&as  
)c' 45bD  
借方帐项debit account||debtor account =N\; ?eF(  
hoqZb<:  
PD0&ep1h7G  
`M6"=)twu  
应付帐||应付未付帐account payable U\?D;ABQ%  
HC6U_d1-6  
m]>zdP+  
a- rR`  
应收帐||应收未收帐account receivable eb\SpdM6  
X_o#!  
m.Zy$SDj(  
@NRN#~S,_]  
新交易||新帐new account ?`Yu~a{  
018SFle  
$ItmYj.m  
v-3VzAd=*&  
未决帐||老帐old account .s*N1 U?h  
&`l\Q\_[@  
0@-4.IHl  
;kk[x8
$  
现金帐cash account w8:[w  
JVX)>2&$  
1#,4P1"  
y%i9 b&gDd  
流水帐running account `z (o01y  
W<X3!zuKSg  
iv~R4;;)  
7 mCf*|  
暂记帐||未定帐suspense account IRm}?hHf  
yogavCD9b/  
$
45|^.b  
{S{%KkAV  
过期帐||延滞帐overdue account||pastdue account
;um)JCXz  
?uSoJM`wa!  
v}j5G, [-  
0>BxS9?w  
杂项帐户sundry account -a)1L'R  
 )Ri!  
s`bGW1#io  
wkx9@?2*  
详细帐单||明细表detail account V ,p~,rC  
B.r^'>jQ  
Xs052c|s  
=m2_:&@0x  
呆帐bad account vYV!8o.I  
p6<JpW5@_  
e^O:I  
 \nEMj,)  
会计项目title of account r89AX{:  
&<e18L7a  
$M)i]ekm  
(uvQ/!  
会计薄||帐薄account-book @FN|=
?8%  
p *Q-o  
#s~;ss ,  
I:TbZ*vi~  
营业报告书||损益计算表account of budiness||business report ~6t!)QATnp  
Fa>f'VXx  
yk8b>.Y\A  
9-T<gYl  
借贷细帐||交验帐account rendered F9j@KC(yg  
?A|JKOst]  
1@L18%h  
uM`i!7}  
明细帐account stated Q^f{H.  
+;~o R_p  
 1;(h0j  
v ^h:E  
与…银行开立一户头to open an account with Q<V(#)*  
lwf4
ke  
C~pas~  
[L+*pW+$\.  
与…银行建立交易to keep account with J]TqH`MA  
?0t^7HMP  
!{^kH;
*u  
lZ-U/$od  
继续记帐to keep account ;|vP|X
i  
B%6cgm,  
<8b1OdA  
;-VZVp}Y  
与…有交易to have an account with <rE>?zvm  
]_h3  
Z|E9 }Il]  
kZG.Id  
作成会计帐||有往来帐项to make out an account with }8 z:L<  
CKn2ZL  
o9e8Oj&  
u$R5Q{H_  
清算||清理债务to make up an account ! eZls  
^ 4<D%\  
:+/8n+@#  
.1[.f}g$J  
清洁帐目||与…停止交易to close ones account with D:Q#%wJ  
o`c+eMwr(  
5\pS8<RJ;  
@
\&j3A  
结帐to close an account 0]SWyC :  
1+Gq<]@G  
JhFn"(O  
gFp3=s0~  
清理未付款to ask an account||to demand an account G~5pMyOR  
$L= Dky7  
`w 6Qsah  
\B4H0f  
结清差额to balance the account with aPelt`  
ym{@w3"S  
Hq}g1?b  
 nz?[  
清算to settle an account||to liquidate an account||to square an account u&Ic  
2%WeB/)9  
o5s6$\"  
IVh5SS  
审查帐目||监查帐目to audit an account Cw(e7K7&  
MOQ6&C`7q  
u"qu!EY2  
xZ {6!=4!  
检查帐目to examine an account 6#U~>r/  
>;4q  
&tZIWV1&  
)58O9b  
转入A的帐户to charge the amount to As account Jt5V{9:('  
5&s6(?,Eu  
Jai]z  
.rk5u4yK  
以计帐方式付款to pay on account Em&3g  
9$$  Ijf  
73X*|g  
X&zGgP/  
代理某人||为某人on ones account||on account of one 4N,[Gs<7  
GPHb-  
>`03EsU  
*}89.kCBF  
为自己计算||独立帐目on ones own account z|3v~,  
@LI;q  
z~h?"'  
#k9&OS?  
由某人收益并负风险on ones account and risk||for ones account and risk :'bZ:J>f  
F\N0<o  
E9\"@wu[d  
;t+p2i  
由某人负担for ones account||for account of one qR cSB  
I+ |uyc  
"^z%|uXkf  
68?&`/t  
按某人指示||列入某人帐户by order and for account of one M@es8\&S.  
enPtW  
b<y*:(:  
OT\D;Z"__I  
列入5月份帐目for May account c{Z "'t7  
!f(A9V  
%BC%fVdP  
p|->z  
编入某中帐项下to pass to the account of||to place to the account of .<Q KQ%-  
aiX &`   
d"n>Q Tn\  
VL*5  
寄出清算书to send in an account||to send in render an account |I1,9ex  
q}Po)IUT`5  
75H!i$(*+  
!y_L~81?  
支票薄cheque book w aniCEo  
6%p6BK6  
@VP/kut  
e*'bY;8lo  
支票陈票人cheque drawer >A D!)&c  
o%+ w:u.  
8*8Y\"  
VJ-t#q"  
持票人cheque holder  iyCH)
MA  
x(u.(:V  
;sA 5&a>!  
m>Wt'Cc  
不记名支票cheque to bearer||bearer cheque f ] *w1  
]uhG&: }  
J
37vA zK%  
=55)|$hgD  
记名支票||认人支票cheque to order #(qvhoi7lM  
):G+*3yb  
%62|dhl6  
*8qRdI9  
到期支票antedated cheque ISZEP8w  
Z .`+IN(>E  
o&q:b9T  
wIRU!lIF9  
未到期支票postdated cheque )%Xp?H_  
xM)P=y_!M+  
S~ckIN]
 
m6 M/G  
保付支票certified cheque w@P86'< v  
-"Kjn`8  

S8;
c0}-  
1h(n}u  
未获兑现支票，退票returned cheque -;Mh|!yg  
3J4OkwqD  
 1^hG}#6_  
.gNJY7
`b  
横线支票crossed cheque c;b<z|}z  
7zQGuGo(  
e#6H[t  
y1Br4K5C  
普通横线general crossing +tkm,>s  
]S(nA!]  
C]ho7qC  
siuDg,uqK5  
特别横线special crossing Or/YEt}  
 CU\r I  
\SmYxdU'>  
>PWDo  
空白支票blank cheque =*(_sW6;  
%> YRNW@%  
sAX4giaLD  
!k'E  
失效支票，过期支票stale cheque , Z1 &MuV  
&xj,.;
  
(F R  
S2I{?y&K  
普通支票open cheque [mUC7Kpi  
V,7Xeh(+5L  
ywjD.od"v  
s?sr0HZ  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !9zs>T&9a\  
eZpi+BRS6  
#B$_ily)  
OJ\j6owA  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges d8jP@
>  
XX1Iw {o9:  
0ZAtBq.s  

wuqB['3  
支票换现金||兑现to cash a cheque Em<J{`k6  
k V'0r
b  
Q`h@-6N  
KH$o X\v  
清理票款to clear a cheque rj eKG-Z@  
tdi}P/x  
q={3fm  
q>a/',m  
保证兑现to certify a cheque y9GaxW*&  
/ vzwokH  
@:u2{>Yl  
M)nf(jw#G  
填写支票数额to fill up a cheque iaaD1<m  
Wf  *b"#  
ra\2BS)X  
w`Z@|A  
支票上划线to cross a cheque =H^^AG\}  
Q0_|?]v  
bJ.68643  
5~omZ,qe  
开发支票to make out a cheque sv>c)L }I  
:B_ itl0{e  
 0c:jwtf  
%$(*.o!+8  
签发支票，开立支票to draw a cheque||to issue a cheque ~gbq^  
1QDAfRx  
~ @s$  
jDM^e4U.l  
透支支票to overdraw a cheque kasx4m]^  
!P * z=  
S| v-lJ/I  
WXE{uGc  
背书支票to endorse a cheque R$40cW3`  
)x&}{k6 %  
/&'rQ`nd  
Y'i_EX|  
请付票款||清付票款to pay a cheque||to honour a cheque %xI,A'#  
sJ/?R:  
I'RhA\`  
!Zf)N_k  
支票退票to dishonour a cheque WAbt8{$D  
:~]ha  
>&N8Du*[  
 A&QO]8  
拒付支票to refuse a cheque JS1''^G&.  
lo!_;`v=U  
DW
~< 8  
z+B"
RV  
拒付支票to stop payment of a cheque 7L&=z$U@m  
[L
@ vC>G  
 k@ZmI^  
sHulaX{  
提示要求付款to present for payment :<Y, f(c  
^cF_z}Zi+  
_[.3I1kG  
Li_ a|dI  
见票即付持票人payable to bearer :Yqi5CR  
VDq?,4Kb  
K%A:W  
_/5mgn<GK  
支付指定人payable to order /A;!g5Y  

"(rG5z3P  
@{!c [{x,T  
Mrlv(1PQT  
已过期||无效out of date||stale *L.+w-g&&  
Y_49UtJIg  
@t6B\ ?4'T  
}l>0
m  
请给出票人R/D||refer to drawer 3Vl?;~ :5  
SXA_P{j&a  
LHb(T`.=  
-HU5E>xG  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Yvu!Q  
U_HOfix  
g2v0!  
d&QB?yLd  
文字与数字不一致words and figures differ OXuBtW*,z+  
Rj9YAW$  
-*u7MFq_  
h$EH|9HAb  
支票 /}\EMP  
hYMo5?  
时间已过account closed *94<rlh{"  
gSP]& _9j  
ee.#Vhz  
}Zue?!KQ  
更改处应加盖印章alterations require initials _Jc[`2Uv_c  
O$ 7R<V  
,=tPh4>  
0m^(|=N-  
Yp1;5Bbp  
I]|X6  
时间已过effects not cleared >'^
Tp7\  
QQUYWC
  
qJb9JL$s  
K"O+`2$  
停止付款payment stopped fWKI~/eUY|  
RHdcRojF  
|#);^z_  
^#T@NN0T  
支票毁损cheque mutilated #MbkU])  
) N*,cTE  
gwj+~vSfi  
3: 'eZcM  
汇款||寄钱to remit||to send money )A}u)PH4O  
x roo_  
}j^asuf~c  
< `r+ZyM  
寄票供取款||支票支付to send a cheque for payment d|!FI/  
Nv@SpV'  
"NY[&S  
A{Jp>15AVg  
寄款人a remitter owDp?Sy}E  
!=7(3<?  
wJs#rkW  
,iKL 68  
收款人a remittee \a+.~_iL|  
|'B-^?;  
B8){  
7JvBzD42  
国外汇票foreign Bill a\60QlAk~  
&eL02:[  
DlHt#Ob7  
`52+.*J+%  
国内汇票inland Bill )N4!zuSVf  
A}Q6DHh26  
z']TRjDbT  
V(hM@ztN  
跟单汇票documentary bill v]UT1
d=_T  
f;AQw_{  
TYv'#{  
d<{>&  
空头汇票accommodation bill $#VEC0  
{ z~n`ow  
}^!8I7J.  
F xek#  
原始汇票original bill I$.HG]  
LhN?j5XqM  
z'=8U@P'#  
5bKBVkJ'  
改写||换新票据renewed bill 1:!_AU?  
T?vM\o%i3  
(}Q
(Ux@X  
<'n'>@  
即期汇票sight bill||bill on demand 1b^e4  
b` a4SfbQS  
 ;gS)o#v0  
muh[wo  
…days after date||…days after date…日后付款 ,X+LJe$  
-;NGS )RM  
oT76)O  
;a"g<v  
…months after date||…months after date…月后付款 O;zq(/,-l  
j)G<PW  
&B1j,$NRc  
j<"@Y7  
见票后…日付款…days after sight||…days sight \9 ,a"g  
WP5cC@x  
WC&V9Yk  
G>siyUh  
见票后…月付款…months after sight||…months sight ?3[Gh9g`  
~Up5+7k@  
>:o$h2  
b/[$bZD5o  
同组票据set of bills s2Z'_rT  
@:,B /B;  
5 [GdFd>{  
6zbqv6  
单张汇票sola of exchange||sole of exchange 6d7E@}<  
pc/x&VY%  
2:5Go  
?04jkq&  
远期汇票usance bill||bill at usance ={'3j  
91f{qq=#J{  
DT;n)7+,  
k|hy_? *  
长期汇票long bill 7)RDu,fx  
PiwMl)E|!  
qjr:(x/  
1k)31GEQw  
短期汇票short bill aB_~Vh  
^X]rF Y1  
plNoI1st  
g5&ZXA  
逾期汇票overdue bill HNUpgNi  
?^3Y+)
}  
3<XP/c";  
a!@(bb z>  
宽限日期days of grace 2v$\mL  
at|.Q* &a#  
O*S Jx
.  
F 
,;B  
电汇telegraphic transfer （T.T）
m~I@q [  
+X%pUe  
"g
5<j p  
2%?Kc]JY9  
邮汇postal order||postal note （Am.）||post office order||money order QbJE+m5  
G1 K@Ir<  
T^ )\  
u+;iR/  
本票promissory note （P/N） Nf5zQ@o_y  
/$\N_`bM  
: uxJGx  
)H1\4LeP  
押汇负责书||押汇保证书letter of hypothecation l5T0x=y9!  
>qy$W4  
Mdw"^x$7  
1Y:JG on  
副保||抵押品||付属担保物collateral security 2!)|B ;
y  
K3*-lO:A9  
lyS`X  
%ONU0xtqk  
担保书trust receipt||letter of indemnity 6fm oIK{  

:@b=;  

FrsXLUY  
1f+z[ad&^  
承兑||认付acceptance V.e30u5  
z8dBfA<z  
Wh)>E!~9  
>:bXw#w
]  
单张承兑general acceptance n v ?u  
"]bOpk T  
yJ:rry  
:sS4T&@1=  
有条件承兑qualified acceptance +ovT?CMo  
kr\#CW0?  
6{w'q&LYcE  
]pWn%aGv*Y  
附条件认付conditional acceptance ?>
1wZ  
|fB/hs \  
'5lwlF  
lMmP]{.>$  
部分认付partial acceptance   Nh01NY;