[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。   y0{u<"t%w  
会计报表statement of account :WjpzgPuN  
wu7Lk3  
{'NZ.  
yg`j-9[8  
往来帐目account current 'v VQg  
w;;BSJ]+[  
(lXGmx8  
D|lzGt  
现在往来帐||存款额current accout 61Bwb]\f/|  
1A?W:'N  
XR8,Vt)=  
L(/e&J@><  
销货帐account sales |!1Y*|Q%s  
H7?Vybg~  
k|v3.< -  
p?{Xu4(  
共同计算帐项joint account zbXI%  
",p;Sd  
|+"<wEKI  
H~oail{EQ  
未决帐项outstanding account szb_*)k  
4{}FL  
 H_B4  
xN>npP   
贷方帐项credit account||creditor account ;PF`Wj  
9 3U_tQ&1?  
8|b3j^u  
mH54ja2  
借方帐项debit account||debtor account P]<4R:yb  
`uq8G  
2`AY~i9  
@D)al^]x6  
应付帐||应付未付帐account payable 4qN{n#{+]  
T
Ix|L  
)bA;?i  
_U$<xVnP  
应收帐||应收未收帐account receivable .0p0_f=  
o=
u3&liBi  
b[__1E9v'  
$[9%QQk5<L  
新交易||新帐new account -B>++r2A^  
n?oW< &  
Zvhsyz|  
}xKP~h'F  
未决帐||老帐old account ylUrLQ\  
A]y`7jJ  
Nw:GCf-L  
=AsEZ)" _  
现金帐cash account lackB2J9 A  
[M?}uK ^  
i F*:d  
E^Y#&skXp3  
流水帐running account +~St !QV%  
,4hJT  
ImCe K  
sJ\BF  
暂记帐||未定帐suspense account sD<a+Lw}x  
uzXCIv@  
~)*,S^k(C.  
XoXM^*Vk  
过期帐||延滞帐overdue account||pastdue account d[[]PX  
_my"%@n  
;1#H62Z*  
(w&F/ynO:  
杂项帐户sundry account ::o lN  
Ulhk$CPA  
w^(<N7B3T  
2C2fGY u  
详细帐单||明细表detail account yH7F''O7  
(VS5V31"  
kTKq/G,Ft  
Ytgcs( /$  
呆帐bad account #1J &7F1  
>AC]#'  
YgKZ#?*  
VzBqjE_  
会计项目title of account |].pDwgt  
})uGRvz  
wU8Mt#D!  
<wZQc  
会计薄||帐薄account-book 2*rH?dz8E  
tzZ63@cm  
Gb"r|(!  
YZP(tn   
营业报告书||损益计算表account of budiness||business report %?LOs H  
Q *~LCtrI  
MRQ.`IoS  
z MLK7+  
借贷细帐||交验帐account rendered =b38(\  
)_a~} U]=.  
 rL/H2[d  
)S`jFQ1   
明细帐account stated Tfh 2.  
2#o>Z4 r{  
D@G\7KH@  
"~E[)^ANxD  
与…银行开立一户头to open an account with a-y+@#;2_  
yPM3a7-Bm  
`{,Dy!rL  
H&F9J^rC  
与…银行建立交易to keep account with DQMHOd7g  
F1iGMf-8  
# G|qD  
?P
4w]a  
继续记帐to keep account CxGx8*
<X  

M@h|bN  
:!/gk8F|dI  
r
I^zB mrr  
与…有交易to have an account with u7bLZU 0  
rX*H)3F  
TqNadHQ  
?!wgH9?8  
作成会计帐||有往来帐项to make out an account with Y^36>1.:  
jlp:lX  
{)DHH:n  
H1I{/g  
清算||清理债务to make up an account fKp#\tCc y  
f?oa"  
Av?2<  
6Z tq  
清洁帐目||与…停止交易to close ones account with :q ti  
>a"Z\\dF  
Q s.pGi0W  
z?>D_NLX6  
结帐to close an account uqM yoIc  
76>7=#m0u'  
Ad:TY pLD  
FvN<<&B  
清理未付款to ask an account||to demand an account !E,A 7s  
mK[)mC _8  
FW) x:2BG  
0OT\"O~S[  
结清差额to balance the account with /D 5`  
klQC2drS  
fR)m%m  
/R~1Zj2&  
清算to settle an account||to liquidate an account||to square an account ( xXGSx  
# S}Z8  
O@MGda9_;  
vy_D >tp  
审查帐目||监查帐目to audit an account 4%2~ Wi8  
DVah
 
d}LRl"_n  
4 SHU  
检查帐目to examine an account I&MY{f  
U7doU'V/  
b8$gx:aJ>$  
^ "i l}8`  
转入A的帐户to charge the amount to As account lrWV#`6!+  
8~9030>Q  
IP``O!WP  
O=v#{[  
以计帐方式付款to pay on account u
HH/rMV  
Jg]'+>,J  
u$*56y  
h@:TpE+N  
代理某人||为某人on ones account||on account of one s <   
+j(d| L\  
ysmNio  
Sr
FS#  
为自己计算||独立帐目on ones own account CNr/U*+  
} X^|$  
}Ow>dV?  
6'kS_Zu{<  
由某人收益并负风险on ones account and risk||for ones account and risk {GKy'/[  
1z&Ly3  
$U$V?xuE  
h Ggx  
由某人负担for ones account||for account of one gXonF'  
oY1';&BO9  
J8M$k/"X  
hty0Rb[dH  
按某人指示||列入某人帐户by order and for account of one /n5F(5<  
%VzKqh  
\A#1y\ok  
L
KCb_9  
列入5月份帐目for May account {%VV\qaC
 
"t({D   
?OE.O/~l  
?lbH02P{v  
编入某中帐项下to pass to the account of||to place to the account of pM{nh00[  
n6*En7I Vh  
rC.eyq,105  
a-"k/P#  
寄出清算书to send in an account||to send in render an account UOGuqV-  
r'dr9"-{  
%]g n?`O  
H;U)b{  
支票薄cheque book ~6pr0uyO`  
%&->%U|'  
aM@z^<Ub  
J[A14z]#`  
支票陈票人cheque drawer 2u"7T_"2D  
?Zc"C  
 U3izvM  
21ppSN>  
持票人cheque holder 4B4Z])$3  
-pU|hSW*b  
) c/% NiN  

!IC-)C,q  
不记名支票cheque to bearer||bearer cheque Q.9qImgN  
E,wVe[0)f  
`C_jP|[e  
K]qM~v<A  
记名支票||认人支票cheque to order Fi.aC;sx  
c9\2YKo  
&X|<@'933  
J0 k  
到期支票antedated cheque (faK+z,*6R  
rUlS'L;$"  
q;fKcblKj  
X*g(q0N<S  
未到期支票postdated cheque j}BHj.YuP  
+&X%<
S W  
[L6w1b,  
o7TN,([W  
保付支票certified cheque Gy,u^lkk:  
K.%U  
2[B4f7  
F,GN[f-  
未获兑现支票，退票returned cheque < AI;6/  
uK("<u|  
aYn8^  
9Ew7A(BG_3  
横线支票crossed cheque 6AvHavA^Y  
="%W2  
B/J>9||g  
KQld YA|m  
普通横线general crossing ZUp\Ep}  
6CC&Z>  
sBK <zR  
^*&X~8@)  
特别横线special crossing _
1*7Z=|  
1AHx"e,;L  
wNNB;n`l  
)9B:wc"
 
空白支票blank cheque _TUt9}  
`_5GG3@Ff  
Z~6[ Z  

h{}mBQl  
失效支票，过期支票stale cheque ?Pwx~[<1""  
Q<6P. PTya  
|2`"1gt  
4KI
[D{  
普通支票open cheque _Mc>W0'5@  
S'U@X  
V8-h%|$p3W  
s$
DrR  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9Bdt(}0A  
JI|6B  
zTo8OPr  
}wwe}E-e  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _M,lQ~  
`Zz uo16  
s?3i)Ymr  
2 ?|gnbE:  
支票换现金||兑现to cash a cheque m-V02's  
| A:@&|  
K?u(1  
TNY4z(r  
清理票款to clear a cheque 6+dn*_[Z6  
DlyMJ#a  
J?n<ydZSH  
u>.y:>  
保证兑现to certify a cheque  m@rSz  
w7-
WUvxl  
~VTs:h  
gJ3c;  
填写支票数额to fill up a cheque 2GWDEgI1o  
%G?K@5?j?  
%do1i W  
 #T~&]|{,  
支票上划线to cross a cheque 4B -yTyO  
.~=HgOJ  
$ v}<'  
{.k)2{  
开发支票to make out a cheque uD>z@J-v  
beZ(o?uK  
oP,9#FC|(  
80ZnM%/}  
签发支票，开立支票to draw a cheque||to issue a cheque TSo:7&|  
N dR ]  
W7UtA.2LT  
Jm(ixekp  
透支支票to overdraw a cheque G+"8l!dC?  
])y{BlZ  
IS]{}Y\3H  
Ie'P#e'  
背书支票to endorse a cheque FUeq \Wuo  
EZ#gp^$  
/N^~U&7  
qeaA&(|5  
请付票款||清付票款to pay a cheque||to honour a cheque }X$l\pm  
m/USC'U%  
-!*p*3|03|  
uhn %lV]  
支票退票to dishonour a cheque MV+i{]  
o;J;*~g  
X<MpN5%|Wo  
f\ "`7  
拒付支票to refuse a cheque "D> ]ES%5  
 Iao[Pyk  
bY# ;E;'7  
2eok@1  
拒付支票to stop payment of a cheque [}""@?  
ER|!KtCSM  
Q5E:|)G  
EI`vVI  
提示要求付款to present for payment rFXSO=P?Z  
n@B{vyy  
w@N{@tG  
o+)A'S  
见票即付持票人payable to bearer G8NR
j9k?  
yMIT(   
Hc!!tbBQ  
r7XD&Y  
支付指定人payable to order ^eTZn[qH>w  
! Q[}s#g  
 tSw>@FM  
]Ti$ztJ  
已过期||无效out of date||stale &X w`T9<  
1=TSJ2{9  
Hptq,~_t  
h=f6~5l5  
请给出票人R/D||refer to drawer 2oNV=b[  
x*mc -&N  
#1l7FT?q  
SL*DK.  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <;KRj85"j  
u&3EPu  
)l2P}k7`  
</w7W3F  
文字与数字不一致words and figures differ QV)}3pW  
7&t~R}&|  
0}-#b7eR  
Z}f
^qc+  
支票 F^ TAd  
~|=rwDBZ8l  
时间已过account closed 8on[%Vk  
/Hk07:"c  
^fZGX<fH   
j&llrN  
更改处应加盖印章alterations require initials ftW{C1,U7  
p5qx=p~c  
qj;l,Kua  
;siJ~|
6)  
I3ho(Kdi
  
6 BPAux.]  
时间已过effects not cleared )6C` &Mj  
;x RjQR
 
BGA%"b  
?k w/S4  
停止付款payment stopped 5^o3y.J?P  
iiehrK&T!  
=u[rOU{X"W  
\SzGzCJ  
支票毁损cheque mutilated ${ 0%tCE  
z-)*Q  
L+(C5L93}  
{SH qW5VX  
汇款||寄钱to remit||to send money G/%Ubi6%  
IPkA7VhFF  
&V FjHW  
${CYDD"mdy  
寄票供取款||支票支付to send a cheque for payment ){jqfkL  
][rTQt m  
afV P-m4L  
E.U0q
K],  
寄款人a remitter zdT->%  
uJm#{[  
)MMhlcNC  
S--/<a2  
收款人a remittee M@5KoMsB9  
lbG}noqb  
Y)5)s0}  
oFwG+W/  
国外汇票foreign Bill o9~h%&  
Qlf 9]ug)  
dqL-'  
Y]M^n&f
 
国内汇票inland Bill T&mbXMN  
\kfcv  
L F8Pb;I  
k>$FT`  
跟单汇票documentary bill J]$er0`LY  
?L8&(&1@VD  
$:PF9pY(  
%f>X-*}NI-  
空头汇票accommodation bill 8Yo-~,Gb  
A>J1B(up  
(q~R5)D  
;K>{_kf  
原始汇票original bill \}U[}5Pk&  
3"f)*w7 d  
L,yA<yrC  
mL8A2>Gig  
改写||换新票据renewed bill l@~1CMyN  
d?Ia#K93G  
B#| Z`mZ  
0>I]=M]@  
即期汇票sight bill||bill on demand Wk0>1 rlu  
T$#FAEz  
%H 8A=  
ev)rOcOU  
…days after date||…days after date…日后付款 782[yLyv  
kQqBHA  
)[e%wPu4e  
%"1` NT  
…months after date||…months after date…月后付款 3D]2$a_ d  
}C_G0'"F  
Qx9>,e6+  
HVtr,jg  
见票后…日付款…days after sight||…days sight deR$  
5xG|35Pj  
5HWwl.
D  
#Nu%]  
见票后…月付款…months after sight||…months sight g,A.Y,})  
Dq0-Kf,
^  
P-/XYZ]`  
Xtu:  
同组票据set of bills HA$^ *qn  
V%X:1 8j  
Vy?R/ Uu  


q[PD  
单张汇票sola of exchange||sole of exchange J=f:\]@Oy  
i6meY$l  
d~togTs1  
ak~=[
7Nv  
远期汇票usance bill||bill at usance t(Q&H!~e   
v>x {jZkFL  
GInZ53cQ  
\;3B?8wbIl  
长期汇票long bill o<C]+Nt,@  
UFzM#  
h,!G7V  
~!
a~C~_  
短期汇票short bill rW=k%# p  
k" Z"$V2i  
C8bGae(  
F20wf1^  
逾期汇票overdue bill >?\v@  
`:-@E2  
BR&Qw'O%  
yV 9]_k  
宽限日期days of grace ,ZzB#\  
7yqSt)/U  
cJ7{4YK_#/  
'S%} ?#J  
电汇telegraphic transfer （T.T） /pAm8vK  
EPE!V>  
v&[X&Hu[  
&;~2sEo ,  
邮汇postal order||postal note （Am.）||post office order||money order c&| ' 3i+  
xN{"%>Mx  
avHD'zU}N  
uFm(R/V  
本票promissory note （P/N） TQO
g~lH  
S|RpA'n  
A}t&-  
bo~{<U T  
押汇负责书||押汇保证书letter of hypothecation g~ppPAH  
xzMeK
C`  
P/C+L[X=  
Oet#wp/I  
副保||抵押品||付属担保物collateral security !TV_dKa  
!BvTJ-e)F  
QKUBh-QFK  
?'ez.a}  
担保书trust receipt||letter of indemnity =x='<{jtgW  
zDvP7hl  
7 BnenHD  
m>*A0&??[  
承兑||认付acceptance St~SiTJU  
M3jv aI  
YvxMA#  
1{ho O<CJ  
单张承兑general acceptance Wd^F%)(  
bCE7hutl  
mD^qx0o<  
n}9Msen  
有条件承兑qualified acceptance {l
*&l2  
quCWc2pXX  
UpszCY
4  
|$SvD2^  
附条件认付conditional acceptance }`<>$2b  
qUoMg%Z%l  
d=4f`q0k  
4U! .UNi  
部分认付partial acceptance   zV_-rf