[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。   2&=CC4<!d  
会计报表statement of account |[p]])
o  
'$VP\Gj.  
3EH@tlTl  
D&=+PAX  
往来帐目account current 2Ima15^+F  
E&Zt<pRf;2  
v?}rA%so  
=>JA; ft  
现在往来帐||存款额current accout 7#N ?{3i  
+jS<n13T  
YDZB$?&a  
;2[OI  
销货帐account sales 3#aLCpVla  
'e6J &X  
3HNm`b8G4m  
a/3yn9`sQ  
共同计算帐项joint account 4;(W0RQa  
8Q0/kG  
Nfv` )n@  
1(Z+n,Hh  
未决帐项outstanding account 9ph>4u(R  
ZXf& pqmG  
2IP<6l8N  
`-Tb=o}.  
贷方帐项credit account||creditor account oTr,zRL  
`=Rxnl,<U  
xZ* B}O{{H  
9!0-~,o  
借方帐项debit account||debtor account "`mG_qHI[  
,s6lB0  

Ir(U7D  
i[wnG)  
应付帐||应付未付帐account payable YRv}w3yQ  
uZ+"-Ig  
ma/<#l^}  
eT?vZH[N  
应收帐||应收未收帐account receivable ^)'D eP/  
XsSDz}dg  
J3/e;5w2Z  
e&K7n
@  
新交易||新帐new account uz:r'+v  
Hq&MePl[  
hpq\  
a/rQ@c>  
未决帐||老帐old account ?;Da%VS3  
UMMGT6s,E8  
"*TP@X?@f  
Dc 84^>l  
现金帐cash account fP- =wd  
WpMm%G~'4t  
wzcv[C-x  
DYrci?8Ith  
流水帐running account 7.+vp@+  
yNG|YB;  
iQgr8[ SFf  
\5a;_N[Ed  
暂记帐||未定帐suspense account AmUH]+5KT  
1suP7o A;  
9lkl-b6xG  
#%/Jr 52<  
过期帐||延滞帐overdue account||pastdue account HIvSh6|0p  
^rGuyW#  
] pv!Ll  

}h|HT  
杂项帐户sundry account y>cT{)E$  
D+w?  
o*[[nK*fL  
5kHU'D  
详细帐单||明细表detail account j9}.U \  
@udc
/J$  
Ax9A-|  
V<U9Pj^?^  
呆帐bad account MRHRa  
<W^>:!?w  
oHF,k  
<2LUq@Pg  
会计项目title of account r jnf30  
E};1 H  
#8%~u+"N  
-AQ 7Bd  
会计薄||帐薄account-book R$">
 
6kONuG7Yv  
!nQoz^_`P  
M{=p0?X  
营业报告书||损益计算表account of budiness||business report (m')dSZ  
MB6lKLy6~  
,0?3k
  
mAe)Hy %  
借贷细帐||交验帐account rendered Ng*O/g`%L  
aq9Ej]1b  
X1Kze  
VT;cz6"6b4  
明细帐account stated :Yi 4Ia  
E<
pO!P  
]XWtw21I1  
B"t4{1/  
与…银行开立一户头to open an account with !3"Hn  
d:hX3  
n ,@ge
 
DRRy5+,I  
与…银行建立交易to keep account with [h.i,%Ua"P  
|KSoS#Y  
h0l_9uI  
iH-(_$f;  
继续记帐to keep account NRs%q}lX  
"Fxw" I <  
7V"Jfh4_  
n,p \~Tu,  
与…有交易to have an account with QQ99sy  
j^L n\N]^  
K48QkZ_gY  
i>=y3x"  
作成会计帐||有往来帐项to make out an account with 1R#1Fy%  
uTmT'u:}  
V)mi1H|m  
z~jk_|?|?  
清算||清理债务to make up an account CSr2\ogT  
- ysd`&  
6h&i<->  
&Z+.FTo  
清洁帐目||与…停止交易to close ones account with .Txwp?};  
"g1Fg.o  
nwJc%0  
e?e oy|  
结帐to close an account )2bbG4:N  
UJ&gm_M+kL  
fBPJ8VY  
?T>NvKF  
清理未付款to ask an account||to demand an account p8z"Jn2P  
XE;aJ'kt  
:Lq=)'d;6  
/$UWTq/C7  
结清差额to balance the account with ,"T[#A~  
@SAJ*hfb0  
q94*2@KV  
.1[pO_  
清算to settle an account||to liquidate an account||to square an account .X6V>e)(3  
q/3co86c  
;Y$d!an0  
h6e,w$IL  
审查帐目||监查帐目to audit an account XKbTjR  
$#
b  
L$; gf_L  
wKy4Ic+RV  
检查帐目to examine an account JvD`RUh  
\6,Z<.I  
~tqNxlA  
Le,+jm  
转入A的帐户to charge the amount to As account 7 '7a`-W  
!)uXCg9U  
UG,n
q  
;}AcyVV  
以计帐方式付款to pay on account [Mlmn$it  
)h;zH,DA[3  
oX[I4i%G  
)H1chNI)  
代理某人||为某人on ones account||on account of one Jl89}Sf  

cONfHl{  
l78:.  
Ky'\t7p u  
为自己计算||独立帐目on ones own account rX nG"A  
DZX4c2J  
b'4r5@GO  
Jv:|J DZ'  
由某人收益并负风险on ones account and risk||for ones account and risk r A9Rz^;xa  
BsN~Z!kd  
v5`Odbc=w  
8?k.4{?  
由某人负担for ones account||for account of one
QK`2^  
X[o"9O|<  
]Oe[;<I  
7>|p_o`e  
按某人指示||列入某人帐户by order and for account of one , -S n  
D{s4Bo-  
8\8%FSrc  
?[ v C?P  
列入5月份帐目for May account WFpR@53Db  
h3kBNBI )  
rDU"l{cg  
\fD[Ej  
编入某中帐项下to pass to the account of||to place to the account of }F (lffb  
m{sc
h`bP  
, MU
9p*  
.@]M'S^1  
寄出清算书to send in an account||to send in render an account Q$DF3[NC  
w^QqYUL${  
-X#qW"92q  

Z(fhH..T`  
支票薄cheque book %q,^A+
=  
\{`*`WQF  
x$tzq+N  
<2RxyoDL6  
支票陈票人cheque drawer +v'n[xa1v  
XvW $B|  
Zu%oIk  
.[#bOp*  
持票人cheque holder {v}jV{'^um  
a fhZM$  
MBH/,Yd  
Yg14aKZl  
不记名支票cheque to bearer||bearer cheque ) XHcrm&  
,@*`2I>`  
q CB9 z  
N\dr_   
记名支票||认人支票cheque to order E.~~.2   
V/7?]?!xu  
ZI#Xh5  
\:wLUGFl5  
到期支票antedated cheque {01wW1  
~j2=hkS  
n;Etn!4M  
|1(9_=i'  
未到期支票postdated cheque Gk5SG_o  
CDM==Xa*  
& A<Pf.Us  
tC -H2@  
保付支票certified cheque D?"TcA  
F /:2+  
k)R >5?_  
F I\V6\B/  
未获兑现支票，退票returned cheque >zDnJb&"&  
vXM``|  
\i#0:3s.  
%U)M?UNjw  
横线支票crossed cheque &Wup 7  
W=~H_L?/  
".SQ*'Oc  
wfrWpz=FO  
普通横线general crossing ?k:i3$  
O}3M+  
RFkJ^=}  
ai,Mez  
特别横线special crossing [2,u:0"  
$'Hg}|53  
V-w[\u  
=>CrZ23B"  
空白支票blank cheque }?Y+GT"E  
s"|N-A=cS  
HiG&`:P>q  
Pne[>}_l/  
失效支票，过期支票stale cheque r8M/E lbk  
|7I.DBjR;  
A4?_0:<  
Q'^]lVY  
普通支票open cheque +:d))r=n  
;
D[b25  
[J+K4o8L<A  
dR_hPBn/@  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount QE5 85s 5  
JqH2c=}-  
n6nwda  
V@K}'f~  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /=\__$l)  
um&e.V)N  
RS/%uxS?  
)x"Z$jIs  
支票换现金||兑现to cash a cheque 6#5@d^a  
[:!#F7O-  
|P2GL3NR  
r/L
3j0  
清理票款to clear a cheque b \?#O}  
N2tvP+Z6D  
Xb3vvHdI  
VPg`vI$(X  
保证兑现to certify a cheque H$ xSl1>E  
G$4lH>A&  
0tB9X9:,  
J\
  
填写支票数额to fill up a cheque BoIe<{X(9  
#D+Fq^="P  
=W !m`  
ASy7")5  
支票上划线to cross a cheque 4[.- a&!}  
xyz-T1ib  
O,JthlAV4  
sS(^7GARa  
开发支票to make out a cheque jO:<"l^+u  
8N-~.p  
,bmTBZV  
YQX>)'  
签发支票，开立支票to draw a cheque||to issue a cheque &"C1XM  
n3b@6V1_  
&[\rnJ ?D  
~`_nw5y  
透支支票to overdraw a cheque J(/ eR,ak  
fBd +gT\S  
|klL KX&  
A7_*zR@  
背书支票to endorse a cheque b<.+WkO  
 |Be.r{l  
NK#Dq&W+&  
sQih yq6U;  
请付票款||清付票款to pay a cheque||to honour a cheque Z/x<U.B  
rhn*kf{8  
JBUJc  
[S</QS!  
支票退票to dishonour a cheque @1Zf&'/6  
`&9#!T.  
y'yaCf  
S-f3rL[?  
拒付支票to refuse a cheque <U,T*Ql1x  
`8'T*KU  
5K6_#g4"  
U-n33ty`H  
拒付支票to stop payment of a cheque [sKdIw_  
x-Mp6  
`XWxC:j3%  
ki+9Ln;  
提示要求付款to present for payment \v-> '  
U5Ho? `<  
":-)mfgGU  
b$ Uwj<v  
见票即付持票人payable to bearer 0|^x[dh  
:Dr& {3>  
:&or'Yi}  
?4lAL  
支付指定人payable to order <&L;9fr  
?pF;{  
]7u8m[@  
z~VA#8>  
已过期||无效out of date||stale U.^)|IHW  
v\MH;DW^Z  
HK[sHB&
 
9C4l@jrF  
请给出票人R/D||refer to drawer 'Ux_X:,:;  
'g=yJ  
nO|S+S_9  
g3Xz-  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wyc,Ir  
G8;S`-D1a,  
TM^1{0;r5  
.i=%gg  
文字与数字不一致words and figures differ \W(p)M  
} 1XLe  
Txfb-f!mv\  
Y?5yzD:  
支票 Uv+pdRXn  
3tm z2JIb  
时间已过account closed YwF6/JA0^  
eh`V#%S=  
h3)KT+7.  
zEhy0LLm  
更改处应加盖印章alterations require initials 0zT v'L  
eLC&f}  
G1nW{vce  
9=kTTF s  
"FXS;Jf  
0}^-, Q,  
时间已过effects not cleared W?l .QQk  
-pD&@Wlwak  
18n84RkI9  
:>;psR  
停止付款payment stopped I?Zs|A  
Q./lX:  
R_N<j  
k0YsAa#6V  
支票毁损cheque mutilated a[$ .B2U  
SQ Fey~  
(Dar6>!  
=3zn Ta }  
汇款||寄钱to remit||to send money a:|4q  
jo(Q`oxm!>  
:U:7iP:  
EU@mrm?  
寄票供取款||支票支付to send a cheque for payment x@Y2jM  
eFnsf}(Iy  
L
|2COX  
nM; G; T  
寄款人a remitter ATzNV=2s  
.3U[@*b(  
PPqTmx5S  
~4>Xi* B  
收款人a remittee vW{cBy  
`
;_tt_  
kr*c?^b  
Ad,r(0a LZ  
国外汇票foreign Bill >b["T+  
 ft'iv  
BH-[q9pf  
eTF8B<?  
国内汇票inland Bill a`-hLX)~Z  
YDNqW P7s  
'<0q"juXE  
{\aSEE/'  
跟单汇票documentary bill y\_S11{v  
"pZ3  
h3kHI?jMWG  
b66X])+4jE  
空头汇票accommodation bill 4v|/+J6G  
ZW?7g+P  
Ft7a\vn*B  
)R^Cqo'  
原始汇票original bill Lmwh`oOl  
]hj1.V+  
Y/S3)o  

bJ|?5  
改写||换新票据renewed bill f^)uK+:.  
q`aY.dD=O  
O8r"M8  
Q@2tT&eL  
即期汇票sight bill||bill on demand O$Vm#|$sq  
h6h1.lZ  
(oXN>^-D  
<!9fJFE  
…days after date||…days after date…日后付款 "k-ov9yK  
&'7"i~pC  
R1.sq(z`  
|"yf@^kdC  
…months after date||…months after date…月后付款 z/KZ[qH\  
w`}9/s;$  
=4e=wAO(i  
w"v'dU^  
见票后…日付款…days after sight||…days sight ^V}R(gDu}s  
zcB2[eaV  
cU*lB!  
,GX~s5S8  
见票后…月付款…months after sight||…months sight Q H_W\W  
r.W,-%=bL  
=$8@JF'  

Tj= dL  
同组票据set of bills ;x-H$OZX  
R*@[Pg*  
HJ qQlEq  
t;!]z-Y>  
单张汇票sola of exchange||sole of exchange P!y`$Ky&  
OF&h=1De,  
}E5#X R  
T;4`wB8@  
远期汇票usance bill||bill at usance fT3*>^Uv  
^QAiySR`0  
QP%kL *=8  
YvruK:I  
长期汇票long bill P;[Y42\z |  
lV<Tsk'  
nnE_OK!}T  
5ttMua <G?  
短期汇票short bill @vQa\|j  
V-_/(xt*  
?Hi}nsw  
rAx"~l.=  
逾期汇票overdue bill Q0cY/'>4  
VkpHz
r[k  
zq;DIWPIoJ  
uyNJN  
宽限日期days of grace h.V]fS
 

*v rWA  
A/"}Y1#qX\  
m1-\qt-yy  
电汇telegraphic transfer （T.T） Vf0fT?/K  
5#0e={X  
6z3T?`} Y  
h}|6VJ@.  
邮汇postal order||postal note （Am.）||post office order||money order |rFR8srPG  
85D^@{  
L}W1* L$;<  
PXosFz~  
本票promissory note （P/N） 2L2 VVO  
] *-;' *  
t<
sNc8x  
SFn 3$ rh  
押汇负责书||押汇保证书letter of hypothecation s=N#CE  
uxOJ3  
BR36}iS
;V  
URK!W?3c  
副保||抵押品||付属担保物collateral security ivzAlwP  
[5Fd P0  
Dz`k[mI  
j1YH9T#|D  
担保书trust receipt||letter of indemnity hr
$S a  
u#+RUt M  
4.|-m.a  
qL| 5-(P  
承兑||认付acceptance >z=Ou<,  
^/>Wr'w  
{'h_'Y`bOQ  
`c"4PU^  
单张承兑general acceptance j z~[5m}J  
F7{R~mS;  
84
=-Lw  
)O3jQ_q=  
有条件承兑qualified acceptance y"^yYO  
TD lZ!$g(  
bD35JG^&i  
pkXv.D`  
附条件认付conditional acceptance w[(n>  
yl-fbYH  
x;]x_fz  
l'U1 01M>F  
部分认付partial acceptance   .^i<
xY