[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。   rerUM*0  
会计报表statement of account qen44;\L  
f]O5V$!RuE  
+-xSuR,  
zzDNWPzsA  
往来帐目account current 4+Li)A:4.  
yHV^a0e7EH  
/1s9;'I  
i!/h3%=  
现在往来帐||存款额current accout Off: ~  
r? 6Z1  
<lsi.x\y<  
BVwRP
t  
销货帐account sales ^H@!)+ =  
7zz(#  
98"z0nI%  
3M`hn4)K  
共同计算帐项joint account +?J_6Mo@X  
M9ter&  
Y,<WX v  
v ](G?L9b  
未决帐项outstanding account 'Kt4O9=p  
83p$!8]u  
*;V2_fWJ@  
*IjdN,wox  
贷方帐项credit account||creditor account x _YV{  
~]m@k'n  
d6Q :{!Sd"  
6w:g77SH)%  
借方帐项debit account||debtor account 8xeun~e"vS  
ys~p (  
P5ESrZ@f  
wUZ(Tin  
应付帐||应付未付帐account payable iPtm@f,bI  
|{}d5Z"5;}  
*cb D&R\  
3>:zo:;  
应收帐||应收未收帐account receivable lL(}dbT~N  
"
=v J}  
qU /W
g  
Sf.8Ibw  
新交易||新帐new account Rzn0-cG  
M25z<Y  
uV*f  
Kr+Bty  
未决帐||老帐old account !@]h@MC$7  
@zq\z$  
JVIcNK)  
"c
z]bCr8  
现金帐cash account 6{FS/+  
5G42vTDzS4  
G+\~rl  
W0r5D9k  
流水帐running account aS1P]&  
L{o >D"  
+-KRp1qq  
b$$L]$q2  
暂记帐||未定帐suspense account ,:Rq  
F6neG~Y  
a_#eGe>  
X G@>1/  
过期帐||延滞帐overdue account||pastdue account hnfrn YH  
Kw5+4R(5  
ED
=BZR  
OB? 79l  
杂项帐户sundry account _QtQPK\+  
BzG!Rg|J  
qT-nD}  
~)
\1g0  
详细帐单||明细表detail account E)Zd{9A5)  
nH3b<k;S  
y0mg}N1  
IB]VPj5  
呆帐bad account +Muia5G  
uhN
(`E@  
vGLb2Q  
bMK'J  
会计项目title of account p=P0$P+KM  
@SMy0:c:  
hcqmjqJ  
]\b1~ki!F  
会计薄||帐薄account-book gQzJ2LU(  
4>ce,*B1  
@OL3&R  
H
I`A;G]  
营业报告书||损益计算表account of budiness||business report 9Q
M"JEu@  
%cjGeS6}  
MH~qfH>K  
8@C|exAD`  
借贷细帐||交验帐account rendered . L6@R
s  
J$ih|nP  
L5N{ie_  
!v;_@iW3e  
明细帐account stated Vgb>3]SU  
D@vvy6
>~s  
M&\?)yG  
Chi<)P$^  
与…银行开立一户头to open an account with LkbvA  
/v ;Kb|e  
(/P&;?j  
TXOW/{B  
与…银行建立交易to keep account with 7|eSvC  
L}S4Zz18  
S/:QVs  
'!L1z4 5  
继续记帐to keep account BNm va  
Wa
tLAn+  
\ rWgA  
g[+Q~/yq  
与…有交易to have an account with Z1lF[d,f;  
WsDe0F  
~ai' M#  
~acK $ .#  
作成会计帐||有往来帐项to make out an account with DczF0Ow  
pC.T)k  
pPoC61F  
+&8Ud8Q  
清算||清理债务to make up an account r{jD,x2  
EuA<{%i  
c89vx 9  
DN{G$$or  
清洁帐目||与…停止交易to close ones account with TFA  
X35U!1Y\  
/<pQ!'/G  
M@@O50~  
结帐to close an account Ujzz`!mz  
O !+5As  
wupD  
]c=1-Rl
  
清理未付款to ask an account||to demand an account s3
!LR2qiF  
c^gI K1f-  
ga9:*G!b{)  
0lh6b3tdP  
结清差额to balance the account with j;'Wf[V  
{YTF]J$  
nv Gd:]Z  
:Aiu!}\  
清算to settle an account||to liquidate an account||to square an account Rw8m5U  
]H7Mx\  
?t P/VL  
BtApl)q#  
审查帐目||监查帐目to audit an account 2,nCGSfc  
M.^A`  
shvcc  
<]qd9mj5  
检查帐目to examine an account ~o5iCt;w  
" CoR?[,x  
5FKd{V'  
Q8: ocEhR  
转入A的帐户to charge the amount to As account ; O0rt1  
wcT6d?*5  
x^skoz  
*lO+^\HXD  
以计帐方式付款to pay on account hkI);M+@6  
Q kpmPQK  
vBnHG-5;P  
?{")Wt  
代理某人||为某人on ones account||on account of one Wy )g449  
Yk&{VXU<  
@!O{>`  
W/Q%%)J  
为自己计算||独立帐目on ones own account gi >{`.]  
Isb^~c_P  
f`rz )C03  
_8`
;Xgp  
由某人收益并负风险on ones account and risk||for ones account and risk #_\~Vrf(#  
@1Lc`;Wd  
y@JYkp>I  
EBLoRW=8ld  
由某人负担for ones account||for account of one Mp=+*I[  
~-i
?=  
)zV5KC{{  
Tyl"N{ _  
按某人指示||列入某人帐户by order and for account of one j-|0&X1C  
 '|T=  
-y<uAI g  
"r+<=JU>OV  
列入5月份帐目for May account h_!"CF<n  
E1_4\S*z  
Ts6X:D4,  
)>p6h]]a  
编入某中帐项下to pass to the account of||to place to the account of h]P$L>  
ro@BmRMW  
4*W7{MPY  
fh<G&E8 p  
寄出清算书to send in an account||to send in render an account k({8C`&tK/  
P s ;:g0  
[Nc
Ok,  
;0gpS y$#  
支票薄cheque book Um <vs
R  
1[]cMyV  
>m!.l{*j>N  
v g]&T  
支票陈票人cheque drawer +dv@N3GV  
iN*@ f8gf  
rkl7p?  
CG;D(AWR;  
持票人cheque holder }JsdgO&z  
vxx3^;4p  
= xk@Q7$  
i$bBN$<b<  
不记名支票cheque to bearer||bearer cheque M-g jS6c\3  
9n'p7(s%  
+n d yR  
%5 4![-@  
记名支票||认人支票cheque to order `fyAV@X  
KK6YA  
lOui{QU  
IpxjP\  
到期支票antedated cheque |z%,W/Ef  
nabN.Ly  
E.9F~&DPJ<  
P'8E8_M}  
未到期支票postdated cheque -tQ|&fl  
9@06]EI_  
G
w[&P%  
25L{bcng  
保付支票certified cheque u+_#qk0NfK  
2OTpGl  
jo~Pr  
$BY{:#a]  
未获兑现支票，退票returned cheque (L1`]cp  
6X7_QBC)  
cx|j _5%i  
*)<tyIHd  
横线支票crossed cheque /L.a:Er$  
c z|IBsa*  
A?/?9Gr  
x-<dJ}`  
普通横线general crossing ~a$% a  
BlUY9`VWh@  
fVM%.`  
d\ v _!
7  
特别横线special crossing sAN #j {  
!NCT) #G`  
WxFjpJt  
N5\<w>  
空白支票blank cheque iJi|*P5dw  
E !8y|_(j  
IjNm/${$  
VsC]z, o
V  
失效支票，过期支票stale cheque RC 48e._t  
i,'~Ds  
1 .M?Hp9i  
RY'y%6Z]ZO  
普通支票open cheque Fv 9Z'#t  
i]nE86.;  
\&H%k   
CbZ1<r" /  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !4E:IM63  
 89paR[  
1}6pq2  
(;"ICk&  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?vVkZsU  
!o@-kl  
"#7i-?=  
CqoL5qt  
支票换现金||兑现to cash a cheque g_=Q=y@,  
l
wU&jo*@  
V/Q6v YX  
/Yh8r1^2tZ  
清理票款to clear a cheque Ur`v*LT}~  
;Gi w7a)  
-4Xr5j%o  
(/Ubw4unI  
保证兑现to certify a cheque 2C-u2;X2  
?sO_c3^7z  
^T5c^ M8o  
/Hx\ gtV  
填写支票数额to fill up a cheque d|TIrlA  
& zG=  
3t,SXI@  
P ,i)A  
支票上划线to cross a cheque NB^.$39n  
eYagI  
*f(}@U  
&0#qy 9wx  
开发支票to make out a cheque #_ E8>;)k  
-l\@50,D  
4
MM#\  
z +4R[+[  
签发支票，开立支票to draw a cheque||to issue a cheque alG}Aw#gS  
#U1soZ7  
gQ?k}D  
D,hl+P{^K  
透支支票to overdraw a cheque DGU$3w  
&]euN~y  
ecHy. 7H  
r=9*2X#  
背书支票to endorse a cheque 
4_mh  
\z_@.Jw{  
65 AOFH  
MT9a1 >  
请付票款||清付票款to pay a cheque||to honour a cheque "-hgeQX  
}$7Hf+G  
k@Hu0x  
A$5T3j'  
支票退票to dishonour a cheque [p<L*3<  
M6e"4Gh  
tSg#2  
#*9*[Xbi  
拒付支票to refuse a cheque
$Ec;w ~e  
q%JV"9,  
nhIITfJJ  
,^
+3AT  
拒付支票to stop payment of a cheque HsO= %bb  
F;zmq%rK  
9@h>_1RJz  
83S],L  
提示要求付款to present for payment 4yknX%[  
S"Efp/-  
'C[gcp  
6@T_1  
见票即付持票人payable to bearer -du+iOe?  
#>233<  
l/TH"z(  
-F*j`  
支付指定人payable to order N%T-Q9k  
-Wmpj  
>Mn"k\j4  
c`i
Se$eS  
已过期||无效out of date||stale F`-? 3]\3  
im&|H-  

7Fq|Zc`P  
wo*/{KFvh  
请给出票人R/D||refer to drawer D
b2G)63  
Jus)cO#I  
{L8SDU{P  
r p _G.C  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds I\[*vgjm3G  
\O^= Z{3y  
EqOB 0\  
=B;)h  
文字与数字不一致words and figures differ ~:JKXa?  
wi9fYfuv3R  
B aXzz  
v+\E%H  
支票 ln3
.TR*  
p1 o?^A&  
时间已过account closed H\O|Y@uVr  
)d s(/P5b  
x[)S3UJ  
@ #V31im"N  
更改处应加盖印章alterations require initials "Uyw
7  
FMR0?\jnT  
C~l5D4D#  
0a(*/u  
Z3S\@_/;  
5uu{f&?u)  
时间已过effects not cleared Wve ^2lkoK  
#M_ QSD}&  
R,
y8~D  
!Dz:6r  
停止付款payment stopped [7$<sN<'  
g

:O.$  
YpuA,r;"  
|ejrE,~1vb  
支票毁损cheque mutilated u]zb<)'_  
!'+t)h9^  
T vk=NJ  
y{kXd1,  
汇款||寄钱to remit||to send money [t ^|l?  
C@KYg/nYw  
BURiLEYZl  
 *A_  
寄票供取款||支票支付to send a cheque for payment *aTM3k)Zs  
S
-v9z:M3  
F.O2;M|x  
E{j6OX\  
寄款人a remitter 2y,~i;;_  
jkfI,T  
b
cOX/  
6.ap^9AD  
收款人a remittee uZ OUp8QQ  
RPLr7Lb  
FmnA+fA  
o2%"Luf<  
国外汇票foreign Bill y 5=J6a2.  
K<N0%c~  
"ebn0<cZ  
76c}Rk^  
国内汇票inland Bill t7lRMCN  
2b!b -  
@^`
-VF
 
]QpR>b=[j  
跟单汇票documentary bill GZO,]%z  
+!w?g/dV  
hI/p9 `w  
!hJ%{.  
空头汇票accommodation bill m.lNKIknQ  
{ qj>  
2Q<_l*kk(  
#He:p$43  
原始汇票original bill J|3CG;+  
VeCpz[r  
i++ F&r[  
aIkxN&  
改写||换新票据renewed bill .]8 Jeb  
UY>{e>/H9  
ULsz<Hj  
}_u)3X.O  
即期汇票sight bill||bill on demand 8whjPn0  
F[9IHT6{  
{'{ssCL  
.o fYFK  
…days after date||…days after date…日后付款 A(<- U|  
[rGR1>U?i  
]\Ez{MdAT  
mB_ ba1r  
…months after date||…months after date…月后付款 pW!]  
t+66kB N  
z#O{rwnl  

|"l g4S%  
见票后…日付款…days after sight||…days sight $k}+,tHtJO  
{>5c,L$  
]_#[oS  
r?H {Y3,  
见票后…月付款…months after sight||…months sight =axi0q?}
 
XjL( V1  
!74*APPHR  
1eKJ46W  
同组票据set of bills y:pypuwt;  
Ik~5j(^E-  
IgSe%B  
Jb_/c``  
单张汇票sola of exchange||sole of exchange +}z T][9w  
'0?5K0 2(  
P`RM"'Om  
Hs2L$TX  
远期汇票usance bill||bill at usance
'L=g(  
|RHX2sso  
`/Z8mFs Y  
%K?~$;Z.  
长期汇票long bill YIjBKh  
./.E= ,j  
]+,Z()  
{:fyz#>>^  
短期汇票short bill =]"[?a >  
"<bL-k*H)  
Cc9<ABv?  
+Hv%m8'0|  
逾期汇票overdue bill qAkx52v6  
&>sG xK  
.viA+V  
Bxz{rR0XV  
宽限日期days of grace J6\<>5A?  
(9'MdH  
iZ)7%R?5  
0p&:9|'z  
电汇telegraphic transfer （T.T） bm(0raugs  
XWk/S $-d  
7dN]OUdi  
'X{7b <  
邮汇postal order||postal note （Am.）||post office order||money order k|a{|2p  
l{Xsh;%=  
-O. MfI+  
hg=\L5R  
本票promissory note （P/N） :9]23'Md  
J:pn
mZ`X  
w QwY_ _  
7|IW\  
押汇负责书||押汇保证书letter of hypothecation ^!E;+o' t  
;I]TM#qGF  
h jWRU#  
JA())0a  
副保||抵押品||付属担保物collateral security T?E2;j0h'#  
G;wv.|\  
]';!r20  
Q >)?_O(  
担保书trust receipt||letter of indemnity Vs\)w>JF  
 -mcLT@  
UV@<55)K  
B% BO  
承兑||认付acceptance O:pQf/Xn  
A~O 'l&KB  
bbS'ZkB\  
}+I 8l'  
单张承兑general acceptance H;Z{R@kf  
<&b ~(f  
[,xFk* #  
KiH#*u S  
有条件承兑qualified acceptance *slZ17xg  
Y==# yNwM  
*)g*5kKN  
024*IoVZ  
附条件认付conditional acceptance ZVgR7+`]#  
es&+5  
>/ HC{.k  
B3)#Ou2  
部分认付partial acceptance   CA[ k$Sw*