[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。   _j*I\  
会计报表statement of account {+3g*s/HI  
T2 1?~jS  
EB6X Yr
 
F[W0gjUc  
往来帐目account current 2vb qz  
17 
0r5  
c6y>]8_  
j*;.>akY7  
现在往来帐||存款额current accout @Pi]kWW})  
}U4mXkZF  
={;+0Wj
b8  
4I|pkdF_  
销货帐account sales <(V~eo e  
<=w!:   
L{&=SR.  
X\i;j!;d  
共同计算帐项joint account _+~&t9A!  
)r)ZmS5O  
>
$)~B4  
Sq:J'%/z  
未决帐项outstanding account 0"ooHP$1  
Wt=@6w&  
LnsYtkbr  
FV,aQ#  
贷方帐项credit account||creditor account NzeiGj  
L=M'QJl9  
S1m5z,G  
M-q5Jfm  
借方帐项debit account||debtor account 4?[1JN>  
W"CG&.  
6o5,d]  
2iOYC0`!  
应付帐||应付未付帐account payable /^bU8E&^M  
Y>~jho  
{))Cb9'  
#JXXq%4 @  
应收帐||应收未收帐account receivable
/WLZyT2  
OPogH=vf  
?32i
1F!  
[nrD4  
新交易||新帐new account eV}H  
_#{qDG=  
~ tN/  
6K=}n] n  
未决帐||老帐old account f|)~_JH  
m| 7v76(  
|L:X$oM  
-%{+\x2  
现金帐cash account O'3/21)|y  
rq}xuSFI  
h'_$I4e)  
j#Lj<jX!xR  
流水帐running account TqOH(={  
+Z"[2Dm  
^uVPN1}b^@  
9-24c  
暂记帐||未定帐suspense account zqZ/z>Gf  
crSqbL  
mQ:YHtHE.F  
raU_Z[  
过期帐||延滞帐overdue account||pastdue account YQD/vc~8G  
)V*`(dn'zm  
l m(mY$B*_  
:m/qR74+"  
杂项帐户sundry account tAujm*|&  
t -fmA?\  
ez5>V7Y  
2k&Voa  
详细帐单||明细表detail account }jdmeD:  
z3>4 xn{  
E0DquVrz  
4%JJ}{Ff  
呆帐bad account wByTNA7  
e#F3KLSL`  
W{j(=<|<  
o&$lik  
会计项目title of account U%;E:|  
7m?fvKy  
>}JEX]V  
U9awN&1([  
会计薄||帐薄account-book \%V !& !'  
zvdIwV&oT  
Xh/BVg7$  
^<    
营业报告书||损益计算表account of budiness||business report kr!>rqN5  
z92Xc  
L&uPNcZ`-  
6Lg#co}9  
借贷细帐||交验帐account rendered hPCSAo!|  
S?VKzVDB.S  
ocp  
R9QW%!:,\2  
明细帐account stated Wc;N;K52   
Wvl'O'R  
LW">9;n  
jX*gw6!  
与…银行开立一户头to open an account with lZ <D,&  
MfKru,LSh  
j_0l'Saj  
5Kk}sxol  
与…银行建立交易to keep account with `49!di[  
4E1j0ARQQ  
.1ep8 O<  
L6ypn)l  
继续记帐to keep account >enP~uW[#  
eiRVw5g  
PGVP0H+RV  
cHVu6I?h  
与…有交易to have an account with $~?)E;S  
ZZfi,0R  
X?/32~\  
frV_5yK'  
作成会计帐||有往来帐项to make out an account with
mD*!<<Sw  
o? K>ji!  
h53G$Ol
.  
,JPDPI/a  
清算||清理债务to make up an account s:z  
{Hvkn{{'  
1W}k>t8?h'  
O(_f&a  
清洁帐目||与…停止交易to close ones account with f
3:dn7  
[[]NnWJ  
~L>&
p  
zgn`@y2  
结帐to close an account Qk
w_9  
o_[
I#PT  
N% u4uLP5k  
Qk@BM  
清理未付款to ask an account||to demand an account 3Gw*K-.  
?
,[$8V  
`q1-yH0~4  
`/WOP`'zM  
结清差额to balance the account with yHZ&5  
(dV7N  
%(s2{$3  
WM=)K1p0u  
清算to settle an account||to liquidate an account||to square an account M.C`nI4  
v^[!NygShs  
7~QAprwVS  
]xIgP%  
审查帐目||监查帐目to audit an account -;i:bE  
V=Bmpg  
VwarU(*  
%0f*OC  
检查帐目to examine an account L%pAEoSG  
sp0_f;bC  
ZOx;]D"s  
6QPT  
转入A的帐户to charge the amount to As account Cwji,*  
(@O,U  
2t=&h|6EW  
t!>0^['g4  
以计帐方式付款to pay on account OXX D}-t  
yDpv+6(a  
EvA8<o  
(;HO3Z".q$  
代理某人||为某人on ones account||on account of one VHL[Y  

a^VI)  
'p%w_VbI  
* $mb~k^R  
为自己计算||独立帐目on ones own account !wro7ilMB
 
e >7Ka\  
0-d&R@lX.  
s(MdjWw   
由某人收益并负风险on ones account and risk||for ones account and risk Dd$8{~h"G  
Y &i&H=U  
NpA%7Q~B$,  
[[}ukG4  
由某人负担for ones account||for account of one
e)F_zX  
T+!0`~`  
i}))6   
*r6v9  
按某人指示||列入某人帐户by order and for account of one a3He-76  
W,nn,%  
ksYPF&l  
S7R*R}
 
列入5月份帐目for May account }F3}"Ik'L  
:"+3Uk2  
8yuTT^  
gM6o~ E  
编入某中帐项下to pass to the account of||to place to the account of %XXjQ5p  
q+lCA#Sx  
u:^9ZQ+  
mx2Ov u  
寄出清算书to send in an account||to send in render an account `0R>r7f)H  
G/KTF2wl7  
3b<;y%  
gO]8hLT  
支票薄cheque book ]\3<UL  
eHyIFoaC/  
F}5skD=  
]v$2JgF]@  
支票陈票人cheque drawer  O%Qz6R  
G4uO
Y?0N  
U(<~("ocN  
YD5mJ[1t"2  
持票人cheque holder N,ZmGzNP)  
 b|Eo\l2  
\T;(k?28HN  
j7VaaA  
不记名支票cheque to bearer||bearer cheque !1bATO:x  
qp/nWGj  
[Lf8*U"  
*o=( w5   
记名支票||认人支票cheque to order 3gW+|3E  
Q1DiEg  
' KNg;  
m khp@^5  
到期支票antedated cheque asYUb&Hz88  
`>k7^!Ds  
z+nq<%"'  
$ Vsf?ID  
未到期支票postdated cheque D#X&gE  
s>ZlW:jY  
nTz( {
q  
LlbE]_Z!U%  
保付支票certified cheque _2<d6@}
 
B)&z% +  
Dwah_ p8  
mFBuKp+0)h  
未获兑现支票，退票returned cheque 0}$R4<"{Y>  

?a~#`<  
Mbtk:Gu
Y  
}DkdF  
横线支票crossed cheque ^<Sy{KY  
!7Z?VEZ  
ZV~9{E8  
F^7qr  
普通横线general crossing oX6()FR  
D(Q=EdlO  
(KphAA8  
51!#m|  
特别横线special crossing }A7]bd  
l>@){zxL  
;VgB!  
,Z[pLF  
空白支票blank cheque ?L>}( {9  
\Jr7
Hy1;  
_RG2I)P  
r59BBW)M  
失效支票，过期支票stale cheque WNiM&iU  
X@@7Qk  
OH vV_  
h%U,g 9_  
普通支票open cheque \l/< [ZZ  
*6]_ 6xO  
+HY.m+T  
O
pf^#6'mq  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bU_P@GKB  
<
f@ A\  
tQIz  
Ny 7vId  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges UAtdRVi]M  
}j|YX&`p  
SHe547X1  
v cb}Gk  
支票换现金||兑现to cash a cheque jGOE CKP  
jxDA+7  
6i*LP(n  
6G?7>M  
清理票款to clear a cheque _S6SCSFc  
EdS7m,d  
O|0}m  
Yq-7!  
保证兑现to certify a cheque O*hQP
*Rs  
r$;u4FR  
n,%/cUl  
rJc=&'{&)N  
填写支票数额to fill up a cheque u$y5?n|  
5@{~830  
r_M5:Rz  
v^(J+d_>   
支票上划线to cross a cheque "$N 4S9U  
oJVpJA0IA  
5t[7taLX\  
#l-/!j  
开发支票to make out a cheque !9.`zW"40  
[35>T3Ku  
Mg=R**s1x%  
>Mk#19j[/  
签发支票，开立支票to draw a cheque||to issue a cheque -bQi4  
uKd79[1  
t-$Hti7Lk  
)TyI~5>;  
透支支票to overdraw a cheque 6B`,^8Lp  
xX2/uxi8  
6eAJ>9@x  
F48W8'un  
背书支票to endorse a cheque u_X(c'aE;  
6gJc?+  
F]`_akE  
zr[|~-  
请付票款||清付票款to pay a cheque||to honour a cheque T6Ks]6m_  
*|&&3&7  
Cc!LJ  
5Z(#)sa0Og  
支票退票to dishonour a cheque K.::P84m;  
L$ ZZ]?7j  
HWi: CDgm  
1c}LX.9K  
拒付支票to refuse a cheque tz`T#9  
SoL"M[O  
&Vmx<w  
n3 JSEu;J  
拒付支票to stop payment of a cheque yU< "tgE  
q;H5S<]/  
vy1N,8a  
Q (ec>+oi  
提示要求付款to present for payment \6K1Z!*;  
}-15^2
  
5{O9<~,  
QDJe:\n  
见票即付持票人payable to bearer *K2fp=Ns  
yDXW#q  
+}.S:w_xQ  
;0]s:0WD0P  
支付指定人payable to order hR%2[lBn!]  
C+X-Cp  
:ej`]yK |  
E8PlGQ~z{d  
已过期||无效out of date||stale )5U2-g#U  
so@wUxF  
:`20i*  
Ur2)];WZ  
请给出票人R/D||refer to drawer @c^g<  
&1,{.:@e  
W`` 
-/  
-x2&IJ!  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sD,FJ:dy  
b<"LUM*;  
i4r8146D[  
OIdoe0JR:O  
文字与数字不一致words and figures differ dn|OY.`|  
%E `=c]!  
W"ldQ  
}@Ou]o  
支票 1i:Q %E F  
s.9_/cFWB  
时间已过account closed ]sG^a7Z.X  
Y5$VWUrB  
L(w?.)E  
kCZxv"Ts  
更改处应加盖印章alterations require initials *-.,QpgTX  
=Z}=nS?4  
,G!mO,DX  
w@& (=C  
1O W#_
4w/  
&VfMv'%x  
时间已过effects not cleared e{7"7wn=  
"?#O*x  
`/L D:R  
I18<brZJ  
停止付款payment stopped ZIikDih1  
g.d~`R@v  
?N(opggiD  
i :Sih"=  
支票毁损cheque mutilated 31=vUS  
Kuy0Ci  
;iTZzm B  
w^wh|'u^_@  
汇款||寄钱to remit||to send money Q_M:v  
}D7} %P]  
^muPjM+D  
%:/?eZ  
寄票供取款||支票支付to send a cheque for payment ]aTF0 R  
>}'WL($5U  
2!;U.+(  
.rs\%M|X  
寄款人a remitter ry!0~ir  
Cso-WG
,  
gtlyQ _V  
$61j_;WF`  
收款人a remittee yy#4DYht  
uhO-0H  
?QG?F9?  
1_0\_|  
国外汇票foreign Bill Ft^+P*  
3KN>t)A#  
KW-g $Ma  
\+Pk"
M  
国内汇票inland Bill  j2%?-(U  
wC~LZSTt  
D~LU3#n  
a? P$8NLr  
跟单汇票documentary bill QDpzIjJj  
%% A==_b  
vD'YLn%Q  
n06Jg+  
空头汇票accommodation bill uPQrDr5  
3}ATt".  
?2i\ERG?  
9G=H
G={  
原始汇票original bill :]+p#l  
F uJ=]T  
Mv#\+|p 1x  
F=l.2t*9  
改写||换新票据renewed bill Kb,#Ot  
kQQhZ8Ch  

BFH=cs  
S1D;Xv@  
即期汇票sight bill||bill on demand 2X!!RS>qg  
MR-cOPn  
WuUT>omH  
%y_AT2A  
…days after date||…days after date…日后付款 jO6yZt  
gi5Ffvs$  
Z &j?@k,k  
!p$k<?WXc  
…months after date||…months after date…月后付款 T$r?LIa ,Q  
|dI,4Z\Qb  
AB")aX2%E  
Ye"#tCOEG  
见票后…日付款…days after sight||…days sight Zg~6  
#23m_w^L  
5KvqZ1L  
XbMAcgS  
见票后…月付款…months after sight||…months sight 2#g4R  
nk^-+olm  
7UA|G2Zr  
gt{ $G|bi  
同组票据set of bills JBxizJBP  
ug. 'OR  
[$P.ek<  
StWF66u34&  
单张汇票sola of exchange||sole of exchange 
Kt/Wd  
8bP4  
2i_X{!0}  
!-B r?  
远期汇票usance bill||bill at usance k=8LhO  
;$>wuc'L  
)o>1=Y`[z  
ZFO*D79:K  
长期汇票long bill }$T!qMst{  
k<cv80lhK  
Mh;rhQ  
1?5UVv_F  
短期汇票short bill [tY +P7j9)  
b"QeCw#v`>  
#Y 'svn1H  
@!zT+W&
 
逾期汇票overdue bill /'g"Ys?3  
KXTx{R  
JU\wvP5j  
Qpaan  
宽限日期days of grace Q1(6U6L  
|`i.8  
0&k!=gj:>Z  
TDnbX_xC<  
电汇telegraphic transfer （T.T） k9iXVYQ.;r  
#ZS8}X*S  
m"RE[dQ  
4hh=z>$|l)  
邮汇postal order||postal note （Am.）||post office order||money order
b/g"ws_  
sB>ZN3ptH^  
ZRr S""V  
*)H&n>"e  
本票promissory note （P/N） 6a\YD{D] _  
)TFBb\f>v  
\r+8}8  
7TN94@kCF  
押汇负责书||押汇保证书letter of hypothecation &?@5G  
LUjev\Re  
qmJ^@dxs  
+m8gS; 'R4  
副保||抵押品||付属担保物collateral security U&<Nhh  
FTfejk!  
d3|oKP6  
.0zNt  
担保书trust receipt||letter of indemnity ; 3WA-nn  
z}[qk:  
r+WY7'c  
Qy+&N*k>  
承兑||认付acceptance l[J'FR:  
E-_Q3^
  
0{GpO6!  
-n`igC  
单张承兑general acceptance [# '38  
G$"$k=[  
s s*% 3<  
*NDM{WB|)  
有条件承兑qualified acceptance mtON dI  
u< ,c  
oIP<7gz  
iS"(  
附条件认付conditional acceptance =(~UK9`  
uM^eoh_  
G#pRBA ^  
' `*{ig  
部分认付partial acceptance   YIQm;EEG