[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。   .F}ZP0THnZ  
会计报表statement of account m"@M~~bh  
;xwa,1]  
xae}8E  
d<: VoQM6M  
往来帐目account current 0$* z   
%n!s{5:F  
`<+D<x)(3  
?u 9) GJO[  
现在往来帐||存款额current accout [YJP  
3P'.)=}  
:S?'6lOc(  
I)DLnnQQ  
销货帐account sales q4(&.Al\@  
a<c %Xy/  
m5f/vb4l  
_0^<)OSY  
共同计算帐项joint account K3'`!Ka*  
Z]oa+W+  
=s1"<hH}O)  
M
T;<\T  
未决帐项outstanding account ].2q.7Yur  
AUxLch+"5K  
bIe>j*VPh@  
3vmLftZE}  
贷方帐项credit account||creditor account "D8xHHb  
0XL x@FYn  
0qZ{:}`3  
/ gXli)  
借方帐项debit account||debtor account :]e:-JbT4z  
MdZ7Yep  
-Qqb/y  
<k}>eGn  
应付帐||应付未付帐account payable hSr#/dw&  
)!p=0&z@{  
BI,K?D&W-  
kB"Sh_:m  
应收帐||应收未收帐account receivable 6"eGd "  
!tHqF  
~SP.&>Q>  
)d0&iE`@  
新交易||新帐new account p!U#53  
xg\M9&J  
9= \bS6w*  
D@5&xd_@4  
未决帐||老帐old account C[?
itk!  
0x Ir:aFF  
`H^Nc\P#  
44RZk|U1J{  
现金帐cash account u\&oiwSIP  
SM![ yC  
G:A~nv9  
x-CYG?-x  
流水帐running account "op1xto  
mkrvWZjZX  
=5I1[
p;  
_N9yC\  
暂记帐||未定帐suspense account oQWS$\Rr.  
%!p14c*J H  
Nki18ud#  
dFo9O!YX[f  
过期帐||延滞帐overdue account||pastdue account tNmH*"wR<  
p5c'gziR  
X& O o1y  
f1hi\p0q  
杂项帐户sundry account Rb\=\  
bq<QUw=]q&  
J A4'e@  
*G>V`||RW  
详细帐单||明细表detail account )0fQ(3oOg  
f(?>z!n0  
:[|`&_D9J  
c@5fi
RPv!  
呆帐bad account  guC7!P^  
'xC83}!k  
j+_pF<$f:  
FrXh\4C  
会计项目title of account 3/w) mY-o  
rU{E}  
y<<:6OBj  
y@L-qO+{&  
会计薄||帐薄account-book 8>}^
W  
,;2x.We  
sPee"9
%,  
=7Wr  
营业报告书||损益计算表account of budiness||business report C9 8 Ks  
Pc*+QtQ  
:.+?v*%;n  
&$vW  
借贷细帐||交验帐account rendered KvM}g2"  
2A+I8/zRG  
.Fy f4^0  
]/p)XH
Ko  
明细帐account stated G(puC4 "&  
#\[
((y:q  
CS:mO|  
gGiLw5o,  
与…银行开立一户头to open an account with 5 E%dF9q  
3KF[ v{  
`W8A*  
{ER%r'(4Z  
与…银行建立交易to keep account with ;!CYp; _  
t^=6czk  
#NAlje(7  
' Vp6=,P  
继续记帐to keep account I.<>6ISI@  
e6n^l$'  
E! i:h62  
v;9VX   
与…有交易to have an account with mxYsP6&  
y<G@7?  
1|L3} 2  
P8JN m"C  
作成会计帐||有往来帐项to make out an account with ,Z7tpFC  
axl!zu*  
H-Uy~Ry*T  
8q6b3q:c  
清算||清理债务to make up an account bBQ1~ R  
|/?)u$U<  
G?Y2 b  

HS|X//]  
清洁帐目||与…停止交易to close ones account with ~ituPrH%<  
n=vW oU9  
KfXE=v{t  
`hD\u@5Tw  
结帐to close an account p",HF%  
|(e`V  
8 0>qqz  
UQwLAXs  
清理未付款to ask an account||to demand an account EHT5Gf  
=H_|007C  
xud  
Wmp,,H  
结清差额to balance the account with silTL_$  
N/A.1W  
qY24Y  
$Nr :YI  
清算to settle an account||to liquidate an account||to square an account :@TfhQV_=Q  
1*eWo~G  
Tc6H%itV  
V~+{douq  
审查帐目||监查帐目to audit an account .[1"Med J  
"WTnC0<  
=Tf uw hV  
a*d>WN.;U  
检查帐目to examine an account 3A_7R-sQ  
R{~Yh.)~  
xf8C$|,  
So*Q8`"-.  
转入A的帐户to charge the amount to As account E3#}:6m  
}bG|(Wp9  
Gw6*0&3')  
sKhX0,s&  
以计帐方式付款to pay on account &L,zh{Mp  
FO{K=9O  

t)74(  
8|A*N<h  
代理某人||为某人on ones account||on account of one dZ&/Iz  
+I0?D  
mnM#NT5]  
U:eahK  
为自己计算||独立帐目on ones own account 3u7^*$S  
?]}1FP
 
T<\Q4Coth  
{Slc6$  
由某人收益并负风险on ones account and risk||for ones account and risk I\O<XJO)_  
(!Q^.C_m  
SrfDl*  
:]Jwcp  
由某人负担for ones account||for account of one )p7WU?&I  
f)\ =LV  
F8km8lPQl  
2
{zFO3i<3  
按某人指示||列入某人帐户by order and for account of one =$UDa`}D  
87zs
V /  
h Ns<Ae  
UBp0;)-  
列入5月份帐目for May account )/h~csy:~  
[ZS}P  
<U=
:N~L  
X#<#7.  
编入某中帐项下to pass to the account of||to place to the account of 6X5`npf  
Vd[[<  
QfJ?'*  
vW`{BWd  
寄出清算书to send in an account||to send in render an account /i|T\  
yw`xK2(C$  
 :\1:n  
~qm<~T_0  
支票薄cheque book ;Y#~2eYCz  
[)|P-x-<  
~HD:Y7  
|?0Cm|?  
支票陈票人cheque drawer
? &ew$%  
M@S6V7  
8 M3Q8&  
?fDF Rms  
持票人cheque holder Y9ueE+6  
wE:hl  
[>+(zlK"  
|D%i3@P&ZR  
不记名支票cheque to bearer||bearer cheque r'M|mQ$s>  
/j!?qID  
SLO;c{EFH  
{~ ZSqd  
记名支票||认人支票cheque to order `6`NuZ*6g  
 ]L4B  
.Ya]N+r*  
pc<")9U%/  
到期支票antedated cheque "BZ6G`  
=]yJvn"  
?"\`u;  
$:w4_X5T  
未到期支票postdated cheque 9:CJl6~N)#  
nC^?6il  
TLzg*  
g4_DEBh  
保付支票certified cheque vr2tIKvpn  
SeqnO.\  
7%L%dyN  
f m. -*`ax  
未获兑现支票，退票returned cheque 9*2A}dH  
cAIMt]_  
&bBK#d*-u?  
qYc]Y9fi  
横线支票crossed cheque !Gsr* F{.  
7(lR$,bE;=  
;LNFPo   
:Eq=wbAw  
普通横线general crossing Ha9A5Ao}0  
'h_PJ%  
C"_f3[Z  
J:Uf}!
D  
特别横线special crossing 'F^nW_ryW  
DbFTNoVR  
sF
^3KJ |  
&Al9%W  
空白支票blank cheque >tX n9'S  
c%c/mata?  
*IUw$|Z6z)  
)vO;=%GQ  
失效支票，过期支票stale cheque ~` v7  
^%wj6  
{ecmOxKP}  
x&7%U  
普通支票open cheque H[?~
u+  
1C(6.7l  
ZYZQ?
FN  
\]=qGMwFs  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2f ]CnD0$  
V`?2g_4N
 
WJCEiH  
z.n`0`^  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Gjq:-kX\  
#k5WTcE  
rXXIpQRi$S  
aG;6^$H~  
支票换现金||兑现to cash a cheque ]uO8  
\^2%v~  
X~t]qT  
evryk,x  
清理票款to clear a cheque ~(kIr?^  
}q9;..oL  
yHkZInn  
p% ESp&  
保证兑现to certify a cheque 4&;.>{:;  
BFmYb
K  
vUl5%r2O4
 
"f\2/4EIl  
填写支票数额to fill up a cheque 'gd3 w~  
[?$ZB),L8  
q/-8sO}q  
n~N>c*p  
支票上划线to cross a cheque r1&b#r>  
]bCeJE.+)  
i
aO;i1K5U  
+N1oOcPC>C  
开发支票to make out a cheque 5\1Z"?  
9k=-8@G9  
flp< QT  
2f(5C*~  
签发支票，开立支票to draw a cheque||to issue a cheque /'?Fz*b  
&RP!9{F<  
Q>f^*FyOw<  
> ^fY`x,  
透支支票to overdraw a cheque B$qmXA)ze  
<SI&
e/  
2xRb$QF  
$+P9@Q$  
背书支票to endorse a cheque +F q`I2l|  
U*F
|Z4{W  
9frP`4<)  
-dbD&8   
请付票款||清付票款to pay a cheque||to honour a cheque oZ95)'L,  
|eL&hwqzG  
`C"Slz::  
J7X-=E D  
支票退票to dishonour a cheque j
eF1{%  
lQQXV5NV  
)\_xB
_K\  
0-cqux2U  
拒付支票to refuse a cheque jq(3y|6,  
OD<0,r0f,  
|gEA.} pY  
O-B~~$
g  
拒付支票to stop payment of a cheque Jhu<^pjs  
)}L*8 LV  
dq~p]h~,H  
RL/~E xYC  
提示要求付款to present for payment Q(h,P+
 
p'1n'|$e  
NhQIpzL)  
kb1{;c:  
见票即付持票人payable to bearer |8}f  
q]q(zUtU  
9PhdoREb  
 !J!zi  
支付指定人payable to order T.="a2iS2  
=Run  
?TLEZlB2"  
adtK$@Yeg  
已过期||无效out of date||stale WmLl.Vv=  
, RfU1R  
KTxdZt  
dj4 g  
请给出票人R/D||refer to drawer _i~n! v  
H4 Y7p  
2#&9qGR  
84tuN
  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f ^mxj/%L  
!OM9aITv[  
"T5?<c  
EAo7(
d@  
文字与数字不一致words and figures differ OO_{o  
8yax.N j  
%Bmi3 =Rr  
AC3K*)`E  
支票 f]"][!e!,  
Taxi79cH  
时间已过account closed #C|:]moe  
7|PpAvMF  
Q_/{TE/sO5  
` _()R`=  
更改处应加盖印章alterations require initials VBR@f<2L  
nk9hQRP? 8  
/tA $'tZ  
<'op  
!Jb?rSJ.h  
? Ldw\  
时间已过effects not cleared 6}R^L(^M  
lJoMJS;S]}  

!.iu_xJ  
(xK=/()}q  
停止付款payment stopped aAO[Y"-:,Y  
cRz7.9-<  
isHa4 D0  
mB;W9[  
支票毁损cheque mutilated #0`2wuo {  
l3n* b6  
qfE/,L(B  
&9Pz Bc  
汇款||寄钱to remit||to send money k='sI^lF  
FB@c +*1  
dW;{ ,Q  
hF+YZU]rT  
寄票供取款||支票支付to send a cheque for payment tc@v9`^_  
<VB
  
T2Cdw\  
#^<7VS!x  
寄款人a remitter !6|Kpy8  
S4s\tA<  
ru3nnF_I  
&PD 4+%!  
收款人a remittee e`4Ol
M]  
jnt0,y A  
?v#t{e0eQ  
dGQxGt1  
国外汇票foreign Bill 1W8[ RET  
s\#kqw\x  
C2AP   
9%oLv25{)  
国内汇票inland Bill cg7NtY  
W5$jIQ}Bw  
0KnlomuH2  
?A(=%c|,g  
跟单汇票documentary bill |^Try2@  
({Fus@/  
9/D+6hJ]:  
$q DH  
空头汇票accommodation bill (Z)  
eL^,-3JA(]  
Qz{:m  
Y1{6lhxgE  
原始汇票original bill "My \&0-  
Cv{rd##Y8  
IyOujdKa  
6;dB   
改写||换新票据renewed bill 9XF+? x  
!-x^b.${B  
eN>=x40  
$b\Gl=YX^  
即期汇票sight bill||bill on demand |GL#E"[&'  
7R<<}dA]  
0
Z2![n  
o&rejj#  
…days after date||…days after date…日后付款 U;OJ.a9  
QtkyKR  
$&n!j'C:  
`iv,aQ '  
…months after date||…months after date…月后付款 T$GhE  
$ tj[*  
2aW&d=!ZV  
Eo)Q> AM  
见票后…日付款…days after sight||…days sight [>;U1Wt  
Rla1,{1  
1P3^il7  
& @^|=>L  
见票后…月付款…months after sight||…months sight Sq-mH=rs]  
LEc%BQx  
O9=vz%  
oO$a4|&,  
同组票据set of bills l *yml  
u` `FD  
B2 Tp; )  
n:`> QY  
单张汇票sola of exchange||sole of exchange ]^VC@$\)+  
>LFhu6T  
"%<Oadz ap  
xV~`sqf  
远期汇票usance bill||bill at usance !(w\%$|  
h/V0}|b  
)+N%!(ki  
puL1A?Y8UM  
长期汇票long bill j?g{*M  
B:&/*HU  
@wYuc
{%S  
kE UfQLbn  
短期汇票short bill fJd!;ur)0  
%z`bu
2  
HMS9_#[kE  
K S,X$)9  
逾期汇票overdue bill (lwkg8WC  
O>Xyl4U  
Ue^upx  
v\c.xtjI5x  
宽限日期days of grace :a0qm.EN  
K {!eHTU  
BB|w-W=Kd  
gUy >I(  
电汇telegraphic transfer （T.T） P
Lw;9^<  
fN?HF'7V  
S3P;@Rm  
X[(u]h`  
邮汇postal order||postal note （Am.）||post office order||money order i.)kV B  
g.s~Ph-G  
06]J]  
S)n~^q  
本票promissory note （P/N） {O]Cj~}  
[wjA8d.  
oZmni9*SD  
n3g3(}Q0  
押汇负责书||押汇保证书letter of hypothecation c9=
;:E  
+' N? `l6<  
^bexXYh  
@2L+"=u#  
副保||抵押品||付属担保物collateral security mG1=8{o^  
](aXZ<,  
5WP) na6"  
bfQ+}|;  
担保书trust receipt||letter of indemnity E/Q[J.$o  
[_^K}\/+  
aHXd1\6m  
y7u"a)T  
承兑||认付acceptance f}Mc2PQ-  
<omSK- T
-  
,&Gn7[<  
Eii)zo8Xd  
单张承兑general acceptance 6*lTur9ni  
v<ASkkh>  
}~:`9PV)Z%  
NJI-8qTGI  
有条件承兑qualified acceptance {uM
*.]  
%S. _3`A  
cE$<6&0  
-L NJ*?b  
附条件认付conditional acceptance 3T
'9_v[Y  
N41)? -7F  
7s4G|N[wR\  
D2#3fM6  
部分认付partial acceptance   y
S0!#AG