[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。   @,^c?v  
会计报表statement of account N|5fkx<d^  
[C^&iLX/F*  
ks|c'XQb  
Da3Z>/S  
往来帐目account current 'c/S$_r
 
q).["fSV  
q]2t3aY%  
GoUsB|-\  
现在往来帐||存款额current accout
rNN ,!  
Z#NEa.]  
dTrz7ay
H  
mMOjV_  
销货帐account sales }.k*4Vw#Wt  
;.U<Lr^9#  
MUW&m2  
V'^E'[Dd{  
共同计算帐项joint account M/a40uK  
YAP,#a  
dRL*TT0NW  
or qL0i  
未决帐项outstanding account csjCXT=Ve  
l.Q.G<ol  
'ju'O#A9  
fNk0&M  
贷方帐项credit account||creditor account RRUv_sff  
M.oH,Kd6  
q@&6&cd  
PpLuN12H  
借方帐项debit account||debtor account .%G>z"Xx  
wx*03(|j;  

7CwQmVe+  
6Z#$(oC  
应付帐||应付未付帐account payable %7hf6Xo=  
=/e
$Rp  
N;` jz(r  
7h#*djef  
应收帐||应收未收帐account receivable ~J![Nx/  
p#0L@!,  
{!&^VXZIT  
f=hT o!i  
新交易||新帐new account (91 YHhk{  
E_D0Nm%n  
]4onY>  
ZJ8"5RW  
未决帐||老帐old account _$KEE|9  
$d*PY_  
*X /i<  
(Xl+Zi>\{  
现金帐cash account {,B.OM)J  
B:96E&  
3gv@JGt7`  
43,baeG  
流水帐running account \GPTGi5A  
5t,X;  
5)C`W]JE  
ntQW+!s
;P  
暂记帐||未定帐suspense account &~:+2  
sSy!mtS
 
*]:J @KGf  
aTwBRm  
过期帐||延滞帐overdue account||pastdue account "&C>=  
w0X})&,{`m  
_>J`e7j+  
b!<)x}-t>  
杂项帐户sundry account .hRtQU  
xW|8-q  
w<u@L  
Van=dzG  
详细帐单||明细表detail account NG8F'=<  
@E4ya$A)F  
uD\rmO{  
I7HGV(  
呆帐bad account EXsVZg"#  
!l5@L\  
XS$#\UQ  
>d(:XP6J  
会计项目title of account PqMu2 e  
/r8sL)D+  
E/<n"'0ek  
OX7a72z  
会计薄||帐薄account-book Ept=&mJPu  
Bbtc[@"X  
@KRia{  
?pWda<&  
营业报告书||损益计算表account of budiness||business report 6_&S ?yA  
ftz-l&5  
Lvrflx*Q  
6rM{r>  
借贷细帐||交验帐account rendered oB(9{6@N  
U|<>xe*|%  
:31?Z(fQ  
-jzoGzC3  
明细帐account stated {55f{5y3 c  
biZ=TI2P,L  
6~l+wu<$  
X]
D:vuB  
与…银行开立一户头to open an account with wq|7sk{  
T 0qM"  
T7|= `~  
\Xe{vlo>h  
与…银行建立交易to keep account with _S,UpR~2W  
SkmKf~v  
?zf 3AZ9  
+R7pdi  
继续记帐to keep account n5#QQk2  
CM6! 1 7  
a)L|kux;l  
jZH4]^De  
与…有交易to have an account with @yj~5Gf(j  
j`+{FCB7  
1,7 }ah_  
P@Fx6  
作成会计帐||有往来帐项to make out an account with $3gM P+  
/([a%,DI  
&?TXsxf1Zh  
3.9/mztS  
清算||清理债务to make up an account ,J
=lHj  
RY3=UeoF  
`(DHa=s1  
<m

0=bm{j  
清洁帐目||与…停止交易to close ones account with I Bko"|e@  
h(^c5#.  
$ inKI  
RN}joKV  
结帐to close an account "3'a.b akw  
ysC
K_  
G`/4n@  
+_25E.>ml  
清理未付款to ask an account||to demand an account EPA 2_  
TRJTJM_k  
H?FiZy*[Y  
a^\F9^j  
结清差额to balance the account with pNZ3vTs6  
!/ dH"h  
DliDBArxZ  
h6bvUI+|h  
清算to settle an account||to liquidate an account||to square an account H/k]u)Gtv  
x iz+R9p  
q(csZ\e=  
zqURnsJ  
审查帐目||监查帐目to audit an account NJmx(!Xsh  
|onLJY7)  
9Zf  
Spu;  
检查帐目to examine an account TU;AO%5  
auqN8_+=  
e z_c;  
}x&XvI  
转入A的帐户to charge the amount to As account t~)4f.F:  
yE .st9m  
gI9nxy  
epG]$T![  
以计帐方式付款to pay on account .tHjGx  
 deq5u>  
-m[ tYp,q  
&/:c?F?l  
代理某人||为某人on ones account||on account of one ,% 'r:@'  
2Dt^W.!  
c}|}
o^  
sva-Sd8  
为自己计算||独立帐目on ones own account t=My=pG  
Q@8(e&{#W  
q(WGvl^r  
#xq3)B  
由某人收益并负风险on ones account and risk||for ones account and risk U#- 5",X|  
F>^KXq:Z  
P[$idRS&  
w~+\Mfz  
由某人负担for ones account||for account of one IwS<p-  
q2OF-.rE  
c<~DYe;;  
Fe+(+ S  
按某人指示||列入某人帐户by order and for account of one m:Rm(ga9  
kGC*\?<LmR  
m5a'Vs  
L>&{<M_  
列入5月份帐目for May account O2yD{i#l*#  
XiV K4sD8  
]&B/rSC  
Vq/hk
  
编入某中帐项下to pass to the account of||to place to the account of 8e ?9:VM]  
N)a5~<fBG  
x^i97dZS^"  
__1Hx?f  
寄出清算书to send in an account||to send in render an account T+t7/PwC;  
 _VM}]A  
^|vP").aQm  
ydRS\l  
支票薄cheque book ;j[
gE  
H;@0L}Nu+}  
!6sR|c"~j  
Snn4RB<(  
支票陈票人cheque drawer "vkM*HP  
%KN2iNq  
69Z`mR  
#7sxb  
持票人cheque holder a;kiAJ'  
F9tWJJUsr  
E7.{SGH}  
cVarvueS  
不记名支票cheque to bearer||bearer cheque (lq%4h  
^y93h8\y  
*lu*h&Y  
UF\k0oLz  
记名支票||认人支票cheque to order SO MAs'=  
m;IKV,  
kmlO}0  
33 a}M;vx  
到期支票antedated cheque a*_&[  
uINEq{yo  
8/y8tMm]  
paYS<8In  
未到期支票postdated cheque KG96;l@'(  
`#r/L@QI  
$]W*;MTI}  
"jq6FT)O  
保付支票certified cheque >* F#ZZv}p  
(JE&1 @  
[Z;H=`  
3RD+;^}q3  
未获兑现支票，退票returned cheque pe).  
t-iQaobF  
C\;%IGn  
 ^)$T`  
横线支票crossed cheque R!\._m?\h  
7C_U:x  
BvHI}=  
P.=Dd"La  
普通横线general crossing $bBUL C  
p_fsEY  
X3XTB*  
P8w56  
特别横线special crossing jd"YaZOQ  
]/%CTD(O  
_0\wyjjU  
46|LIc }  
空白支票blank cheque X*bOE}  
`}}|QP5xG  
D*_.4I  
O-~ cj7 0\  
失效支票，过期支票stale cheque p}K+4z  
83'rQDo)G  
hsQ*ozv[)  
6$csFW3R  
普通支票open cheque D6\k}4n-  
`V*$pHo  
'k<~HQr  
/CbM-jf  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iRv\:.aQ.  
3#F"UG2,_  
[W dxMU  
ws,VO*4  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /$FpceB!W  
7L]Y.7>  
78]( ZYJV  
C6D Eq>v  
支票换现金||兑现to cash a cheque <c [X^8  
`YBHBTG'o!  
!P
d )  
E-?JHJloU  
清理票款to clear a cheque H^$7=  
>k~3W> D  
%kQ[zd^  
,pdf$) XB  
保证兑现to certify a cheque -t125)6I  
RTL@WI  
/BM{tH  
C }:_&^DQ  
填写支票数额to fill up a cheque 9; aOUs:<  
<*ME&cgh4  
<sjz_::V8R  
}
. V!|R,  
支票上划线to cross a cheque U/\LOIs  
CraD   
- KaU@t  
88 DMD"$B  
开发支票to make out a cheque ^VjF W  
-}H EV#ev  
{iTA=\q2O  
|W|RX3D  
签发支票，开立支票to draw a cheque||to issue a cheque KFM)*Icg\8  
V24FzQ?z:.  

"z{rC}  
TM,Fab &  
透支支票to overdraw a cheque A$::|2~  
/@LUD=  
Dq*O8*#*  
]%h|ox0  
背书支票to endorse a cheque 73+)> "x>  
E*}1_,q)  
QU)A
gF[
 
;n/04z  
请付票款||清付票款to pay a cheque||to honour a cheque ygqWy1C  
IvB)d}p  
M#SGZ~=1r  
9?+?V}o  
支票退票to dishonour a cheque 2nB{oF-Z  
6"GHVFB  
[4\n(/  
R!RgQwEak  
拒付支票to refuse a cheque -W1Apd%>  
BPypjS0?8  
VP"C|j^I  
S&Sa~Oq<o  
拒付支票to stop payment of a cheque XchVsA  
7)l+hZ  
F{ sPQf'  
;PWx#v+vwF  
提示要求付款to present for payment E~c>LF_]Q  
o[ 4e_ @E  
%d#j%=  
p4wx&VLi
 
见票即付持票人payable to bearer >8w=Vlp  
MtBoX*"  
,V ) |A=ml  
K,f- w2!  
支付指定人payable to order H>|*D~RdT  
mP-Y9*k  
s.>;(RiJd  
q,.@<sW
 
已过期||无效out of date||stale QfI@=Kbg%#  
KqzQLu  
Q=F4ZrNqD  
L9,O,f  
请给出票人R/D||refer to drawer b%UbTb,  
?0'db  
aQL$?,  
.=/TT|eMS  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^<+V[=X  
pXoT@[}  
c7t.  
~)]R  
文字与数字不一致words and figures differ GvT ~zNd  
unAu8k^  
}/.GB5Ej  
y"Jma`Vjq  
支票 >vfbXnN  
1\%2@NR  
时间已过account closed +y9WJ   
{M P(*N  
,];QzENw  
XjU/7Q  
更改处应加盖印章alterations require initials 75*q^ui  
B1(T-pr  
P] qL&_  
^(T_rEp  
#;F*rJ[XY  
;.&k zzvJ  
时间已过effects not cleared ko`.nSZ-k  
uu;1B. [b  
k/2TvEV3=  
Ae_:Kc6  
停止付款payment stopped ]seOc],4  
! ^TCe8  
w)xfP^M#  
+$\/HO  
支票毁损cheque mutilated +VRM:&  
e&ci\x%  
tIL ]JB  
]r (s02  
汇款||寄钱to remit||to send money B
Fn4 H%1  
G
?5Vj_n  
K)s{D]B  
9;`E,w  
寄票供取款||支票支付to send a cheque for payment 8m 5T  
G)3Q |Vc  
tqwAS)v=  
_j}jh[M  
寄款人a remitter i{4J$KT  
0^>b=a  
4O:y ?D/e  
=R
jseTS  
收款人a remittee Vl%UT@D|  
=.ReM_.  
9y{R_  
.1A/hAdU  
国外汇票foreign Bill  -wQ@z6R  
{Xv0=P  
i.0.oy>  
H_d^Xk QZ  
国内汇票inland Bill G:i>MJbxT  
BY`vs+]XY  
B*AB@  
4{CeV7  
跟单汇票documentary bill ';KWHk8C  
n'qWS/0U=  
-xL^UcG0  
s%i \z }/  
空头汇票accommodation bill 1Ms_2  
bO+]1nZ.  
aXh~w<5F  
v?(z4oOD/>  
原始汇票original bill W=\4
5BJ  
kV@?Oj.&I,  
}0AoV&75  
L*(`ccU  
改写||换新票据renewed bill IH3Nk
psg  
PM`iqn)@  
g+3_ $qIQ+  
vC!B}~ RG  
即期汇票sight bill||bill on demand n<
e1=L  
a7n`(}?Y  
tui5?\  
UT_kw}1 o  
…days after date||…days after date…日后付款 a [@Y>  
: 22)` ;0  
iCtS<"@Yx  
/_1q)`NYy  
…months after date||…months after date…月后付款 /B)`pF.n  
3@wio[  
/z`.-D(  
G>,43S!<  
见票后…日付款…days after sight||…days sight dF$&fo%  
rUh2[z8:  
D-LQQ{!D5  
eL88lV]I  
见票后…月付款…months after sight||…months sight y 'Ah
*h  
Q!70D)O$  
jbWgL$  
~-
eB  
同组票据set of bills m2 []`Ir^@  
L [&|<<c  
) 3.=)?XW  
sq{=TB{  
单张汇票sola of exchange||sole of exchange m ;yIFO  
DO6 pv  
.S[M:<<*  
4Q:r83#  
远期汇票usance bill||bill at usance $},_O8R  

HT7I ~]W  
l'7'G$v  
r6vI6|1  
长期汇票long bill mcTC'. 9  
GD %qrK?  
Q7-'5s   
OV |n
/~  
短期汇票short bill )v\ A8)[  
|f1RhB  
<Vl`EfA(  
cCs@[D#O1  
逾期汇票overdue bill gO#%*  W  
b8**M'k  
'LYN{  
!uP8powO  
宽限日期days of grace =!u]t& yv  
49= K]
X  
mFt\xGa  
;?C`Jagx  
电汇telegraphic transfer （T.T） .>1vN+  
Z-3("%_$/  
kRV]`'u,  
;@qQ^!g2  
邮汇postal order||postal note （Am.）||post office order||money order vI]V@il  
Vi#[kn'
 
0{/
'[o7  
U/ax` _  
本票promissory note （P/N） mbHMy[R  
9<.8mW^68  
x>+sqFd\  
,/Q`gRBh"  
押汇负责书||押汇保证书letter of hypothecation 4lI&y<F  
LI>Bl  
^UBz X;|p  
EAHdt=8W{  
副保||抵押品||付属担保物collateral security 
-.K'rW  
udPLWrPF\  
WW-}c;cnK  
W9]0 X  
担保书trust receipt||letter of indemnity D;z!C ys  
{vk%&{D0)  
S<z8  
S[{,+{b0  
承兑||认付acceptance WBR# Ux  
E
:;MI{;7  
hqV_MeHv'  
%qEp{i
tq  
单张承兑general acceptance (
dh9aR_a  
$`P]%I}  
b>]UNf"-  
5sSAH  
有条件承兑qualified acceptance TN<"X :x9  
s GE%zCB  
%v
bov}R  
_Td#C1g3  
附条件认付conditional acceptance AC!yc(^<  
Mm!;+bM%  
8:2Vib$  
N* \ri0  
部分认付partial acceptance   aSI%!Vg.