[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。   #-dK0<:  
会计报表statement of account S]b xQa+  
%OFj  
kpWzMd &RK  
+yIL[D  
往来帐目account current }
(cY|  
X iw@  
F%y{% C7l  
hJ4S3b  
现在往来帐||存款额current accout "$Y(NFb  
U>1b9G"_  
{)uU6z {'  
}2mI*"%)\u  
销货帐account sales 7>KQRLw  
;6zPiaDQ  
+qZc} 7rJF  
Ba<#1p7_  
共同计算帐项joint account ^K/G5  
Bf+^O)Ns^  
,=x RoXYB}  
`+Xe'ey  
未决帐项outstanding account e %&  
.c|9..Cq=  

CCn/ udp@  
/xF 9:r  
贷方帐项credit account||creditor account p^Ag
h  
c0SX]4} G  
@,GjeF]!  
!b'IfDp[-!  
借方帐项debit account||debtor account <(Tiazg  
r /^'X
j'(  
H[Cj7{V  
s?5 d  
应付帐||应付未付帐account payable S>(z\`1qm  
6G$/NW=L  
*qbRP"#[$  
XS3{R  
应收帐||应收未收帐account receivable #A f)n(  
>b3@>W  
(%Ng'~J\|  
#*+;B9
3)  
新交易||新帐new account ?${V{=)*X'  
|E? ,xWN  
x}_rnf_  
rAL1TU(vm  
未决帐||老帐old account 7Onk!NH  
N:twq&[Y  
eS* *L3  
*1i?6$[ "  
现金帐cash account x Ridc^  
3g^IXm:K$  
" S ?Km  
k:`a+LiZ  
流水帐running account L,O>6~9:^1  
j-j'phK  
rA[nUJ,  
Vn@A]Jx^  
暂记帐||未定帐suspense account 8TUF w@H%  
sw[<VsxjR  
b_q!>&c  
#j\*Lc"Ur:  
过期帐||延滞帐overdue account||pastdue account G,+xT}@wu  
tP&{ J^G  
gv`%Z8u(  
hT\p)w  
杂项帐户sundry account <.;@ksCPW{  
)hePN4edj  
Ml'bZLwq  
58qaA\iw  
详细帐单||明细表detail account "r:H5) !  
|:~("rA+v  
M0Lon/%  
3S; >ki4(0  
呆帐bad account 2=i+L z^  
U+:S7z@j?  
pZyb  
7Ntjx(b$"h  
会计项目title of account Rc$=+K#  
'SsPx&)l  
?IL! X-xx  
mMel,iK=  
会计薄||帐薄account-book 
.;]YJy  
kxcgOjrmI  
b>GqNf!  
?FkQe~FN{  
营业报告书||损益计算表account of budiness||business report Lr!L}
y9T+  
A}az m>  
k#{ lt-a/  
gEcnn.(S  
借贷细帐||交验帐account rendered s^{{@O.  
gt].rwo"  
pZni,<Q  
(:tTx>V#  
明细帐account stated 'p4da2%  
Fm-q=3  
Enq6K1@%G  
7J#g1  
与…银行开立一户头to open an account with |H3?ox*  
d;@E~~o?B]  
#n6FQ$l8m  

m-~V+JU;x  
与…银行建立交易to keep account with \i &vO
H'  
wN/*|?`Z  
.j'@K+< 45  
KT]J,b  
继续记帐to keep account +35)=Uov  
6!gtve_  
yg-L^`t+B5  
\4]zNV ~x  
与…有交易to have an account with .(gT+5[  
a:(: :m  
5bGjO&$l  
qr<-eJf  
作成会计帐||有往来帐项to make out an account with wfU&{7yt  
A*-]J=:E {  
rU2YMghE  
[qjAq@@N#q  
清算||清理债务to make up an account U_N5~#9  
l&e5_]+%  
i_jax)m%  
Nv*E .|G  
清洁帐目||与…停止交易to close ones account with 76u/WC>B  
N4Fy8qU;  
3<~2"@J  
5;sQ@  
结帐to close an account xqi*N13  
{8*d;[X50  
_taHf %\4  
Tvksf!ba  
清理未付款to ask an account||to demand an account ib""Fv7{  
yccuTQvz  
uZ=UBir  
~T p8>bmSR  
结清差额to balance the account with #sm_.?P  
7B:ZdDj  
9$\;voo  
U`8^N.Snrp  
清算to settle an account||to liquidate an account||to square an account a2klOX{  
*]E7}bqb  
#<PA- y  
Te U7W?M^  
审查帐目||监查帐目to audit an account 0F0Q =dZ  
W2W2WyPk  
=|WV^0=S'%  
KWn
1%oGJ  
检查帐目to examine an account 44fq1<.K  
4HJZ^bq9|  
5E oWyy  
_ \y0 mc4  
转入A的帐户to charge the amount to As account 9Sj:nn^/ u  
nTlv'_Y(  
6E\\`FE4y  
R6WgA@Z|r  
以计帐方式付款to pay on account E23 Yk?"  
*|gs-<[
#X  
rO?x/{;ai  
|q.:hWYFpM  
代理某人||为某人on ones account||on account of one mZ0oa-Iy  
8HRPJSO~g  
e ka@?`  
S'-`\%@7  
为自己计算||独立帐目on ones own account ,b.4uJg'  
U)I `:J+A  
DP6{HR$L  
cLyuCaH>c  
由某人收益并负风险on ones account and risk||for ones account and risk N5rG.6K  
=`\,2Nb  
c!u}KVH  
VgZaDd ;  
由某人负担for ones account||for account of one `d|bH;w  
u0oYb_Yv  
y!6:  
@aV~.!!  
按某人指示||列入某人帐户by order and for account of one @gqs4cg{f  
j'40>Ct=i  
WO(&<(?  
}jY[| >z  
列入5月份帐目for May account R;TEtu7  
< 8 Y<w|Hh  
_9-D3_P[3  
UK<DcM~n  
编入某中帐项下to pass to the account of||to place to the account of IL6f~!  
ME10dr  
T;[c<gc/  
r?yJ  
寄出清算书to send in an account||to send in render an account 4@mXtA  
M+R)P+  
`jQ}^wEgu  
Y\z\{JW  
支票薄cheque book ! 7*_
Z=  
(jE:Q2"  
FPUR0myCU  
B%g:
Z  
支票陈票人cheque drawer b`W'M:$  
'iISbOM  
O"^a.`27  
PUZXmnB  
持票人cheque holder c'#J{3d  
6L> "m0  
^'I5]cRa  
.q9|XDqQc  
不记名支票cheque to bearer||bearer cheque |UDD/
e  
%FWfiFV|<  
fYQi#0drn  
<&0*5|rR  
记名支票||认人支票cheque to order aLk2#1$g  
(DMnwqr  
kq.h\[  
^\kHEM|5v  
到期支票antedated cheque 4Z~D xo  
;6 qdOD6  
>\.[}th}  
fQ.>G+0I>  
未到期支票postdated cheque `L*;58
MA  
e, 0I~:  
V1#aDfiW  
V\`="  
保付支票certified cheque |wb(rua  
@gjdyz  
W>wi;Gf#  
rHBjR_L.2  
未获兑现支票，退票returned cheque 27 TZ+?  
+M]8_kE=+l  
g?AqC  
j"sO<Q{6%  
横线支票crossed cheque u&_U CJ
Cf  
r4ttEJ-jG  
Ahbu
>LPk  
u\geD  
普通横线general crossing @d^h/w  
!gew;Jz  
U@5Z9/n{  
:Q L p`s  
特别横线special crossing "jc)N46  
sK/"  
_";pk _  
}~'Wz*Gm  
空白支票blank cheque de47O  
+mOtYfW  
<sl q1  
JsEEAM:w  
失效支票，过期支票stale cheque \\Tp40m+  
}Y ];ccT  
-86:PL(I"  
l4reG:uYG  
普通支票open cheque jyH_/X5i7  
}F`2$Q+CW  
rK )  
5@%-=87S  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ly%B!P|  
}V;]c~Q/H  
M #&L@fg!  
S)|b%mVwR  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7O^ S.(  
9?$!=4  
swL|Ff`$  
9,eR=M]+:  
支票换现金||兑现to cash a cheque !QS<;)N@  
" z'!il#  
wR$8drn]Rq  
_N';`wjDY  
清理票款to clear a cheque XqH<)B ]  
aW$nNUVD  
*v/*_6
f*  
#e>MNc 'z  
保证兑现to certify a cheque J3^ZPW  
a\_,_psK  
ta.,4R&K  
}?kO<)d  
填写支票数额to fill up a cheque f.^w/ GJO/  
(r\h dLX  
Z@/5~p  
2<@!m@  
支票上划线to cross a cheque XO~^*[

K  
&~f_1<  
S,RJ#.:F[t  
D07u?  
开发支票to make out a cheque j!7Uj]  
%]oLEmn}y  
[`\Qte%UH  
0M +tKFb  
签发支票，开立支票to draw a cheque||to issue a cheque `_^=OO
n  
(SA*9%  
3y,?>-  
xR`2+t&t  
透支支票to overdraw a cheque 0|;=mYa4M  
#K w\r50  
N&`ay{&`:  
0%+k>(@R  
背书支票to endorse a cheque ,m]q+ 7E  
Q*(o;\s  
Tj9q(Vq  
We?:DM [  
请付票款||清付票款to pay a cheque||to honour a cheque ZE`{J=,  
>K%x44|  
nTKfwIeg5  
L{p-'V  
支票退票to dishonour a cheque l:f sZO4  
u`|fmVI  
3k^jR1  
G].KJ5,y  
拒付支票to refuse a cheque }L9j`17  
O_^h 7   
qDAjW)w Jp  
'DQyB`V2y  
拒付支票to stop payment of a cheque Y\sjm]_  
Lai"D[N  
Z -(HDn  
`0:@`)&g1  
提示要求付款to present for payment e,8-P-h~T  
C<>.*wlp=  
}DaYO\:yK*  
e IA=?k.y  
见票即付持票人payable to bearer ^ BKr0~4A  
,qB081hPG  
>k|[U[@  
e.V){}{V  
支付指定人payable to order VIzZmd  
F}>`3//u  
'zK*?= ^jk  
/$(D>KU  
已过期||无效out of date||stale KK</5Aw9p  
DAW%?
(\,  
W(YJz#]6_  
f6nltZ  
请给出票人R/D||refer to drawer ^h=kJR9  
e$=|-Jz  
=P{RHhWy;  
\ua.%|  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r $5!KO  
QUf_fe!,|  
tO7{g  
o@. !Z8  
文字与数字不一致words and figures differ X;h~s:LM  
O5 SX "A  
soF^G21N  
~\P.gSiz  
支票 2+PIZ6=hN  
ikQ2x]Sp  
时间已过account closed {SV$fl;  
DxHeZQ"LL  
{Hu0  
n:P}K?lg  
更改处应加盖印章alterations require initials zYgLGwi{  
kWFR(J&R  
A7H=#L+C  
AI2CfH#:C  
bX,Z<BvbF  
P;Ox|  
时间已过effects not cleared /l L*U  
Dg`W{oj  
y+a&swd2(U  
#LiC@>  
停止付款payment stopped Vs >1%$If  
N5^:2ag  
Y2Bu,/9^  
N*fN&0r  
支票毁损cheque mutilated k4v[2y`  
i+}M#Y-O  
e 6*=Si}V  
\T0`GpE  
汇款||寄钱to remit||to send money eC?N>wHH  
n" sGI  
":OXs9Yg  
;6?K&}J)-  
寄票供取款||支票支付to send a cheque for payment 8Xr"4;}f+  
OR3TRa XD  
6o!"$IH4  
8QU`SoS9  
寄款人a remitter 7DDot_qb  
f&:g{K  
Ap/WgVw;  
-Db(  
收款人a remittee %llG/]q#  
FE`J.aw^X  
ec|IT0;  
[*fnTy  
国外汇票foreign Bill 5@Sb[ za  
lG2){){j  
/9sUp}*  
,M9'S;&^  
国内汇票inland Bill \a<E3 <  
ctf'/IZ5  
>a,w8^7  
AWw:N6\  
跟单汇票documentary bill .$Y[>9  
g& {YHq^+  
"xWC49
  
4R6X"T9-  
空头汇票accommodation bill rS=6d6@  
dpy,;nqzeN  
gbvBgOp  
c8(.bmvF  
原始汇票original bill jsuQR  
)[A}h'J)  
&kP>qTI^p~  
@^%# ]x,:  
改写||换新票据renewed bill M:ttzsd  
\o/oM,u  
7JbN WN  

1Z`zdZs  
即期汇票sight bill||bill on demand @ ~PL|Pp_  
t ,0~5>5  
qu?D`29  
-50|r;a  
…days after date||…days after date…日后付款 EM"YjC)F  
fNQecDuS  
,$*$w<  
x,n;GR  
…months after date||…months after date…月后付款 cEe
>Lyt  
<|v]
9`'  
DwoO([&I  
@hk~8y]rz  
见票后…日付款…days after sight||…days sight )F:hv[iv  
s+aeP  
ALhu\x>AY  
LcQ\ d*  
见票后…月付款…months after sight||…months sight bEM-^SR  
By" =]|Q  
9T)-|fja_  
U tzW5{  
同组票据set of bills m/<7FU8  
(%tKGeb
  
F;kNc:X`)  
QHK$2xtq|  
单张汇票sola of exchange||sole of exchange 9mr99tA  
E#J+.&2  
<}G7#xg  
J@52<.>6  
远期汇票usance bill||bill at usance Wfp[)MM;  
yKi* 8N"e<  
='a$>JVJ5  

/aP`|&G,)  
长期汇票long bill 4~D?F
'o  
@`)A
)  
|[8&5[);  
q45Hmz  
短期汇票short bill ]"^U  
Ue! &Vm  
;: f.a(~c  
MC^H N w  
逾期汇票overdue bill >o sY?9  
sT|8a  
>A#]60w.  
Dr&2qX!  
宽限日期days of grace S -GcH  
6Z0@4_Y@B6  
Jc
/*w  
K%O%#Kk  
电汇telegraphic transfer （T.T） z.--"cF  
>HXT:0  
V|)3l7IC<  
QYPsqkF*  
邮汇postal order||postal note （Am.）||post office order||money order x8w455  
eVS6#R]'m  
K08xiMjl  
rUR{MF&]D  
本票promissory note （P/N） ,!Gw40t  
hvkLcpE  
/{6PwlP5  
ihdN{Mx<2  
押汇负责书||押汇保证书letter of hypothecation |\Nu+w  
^fa+3`>  
q{ i9VJ]  
( w}iEm\b  
副保||抵押品||付属担保物collateral security :2vk vLM  
CNwIM6
t  
"8>T  
B/6wp^#VX  
担保书trust receipt||letter of indemnity |wZcVct~  
 QX-%<@  
[> Q+=(l  
A\X?Aq-^'  
承兑||认付acceptance f%<kcM2  
V4PI~"4q#1  
E<y0;l?H<  
kaqH.e(  
单张承兑general acceptance ux:czZqy  
wylbs@  
MOi.bHCQJP  
YMb\v4  
有条件承兑qualified acceptance rl"$6{Z}  
(e.?). e  
M{w[hV  
0]p! Bscaf  
附条件认付conditional acceptance VC$,Y  
hH_&42E6  
,T&=*q  
O/ Yz6VQ  
部分认付partial acceptance   bis}zv^%v