[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。   23tX"e  
会计报表statement of account 4H6Fq*W{k
 
KVOV<uDCj  
0I.KHIBk  
Q` &#u#  
往来帐目account current 4;AF\De  
J3mLjYy  
&b|Ro
PV  
Po)U!5Tm  
现在往来帐||存款额current accout 7Vy_Cec1  
B/;>v  
:Dty([  
&za }THm  
销货帐account sales 9I/l+IS"X  
sbmtx/%U  
s>/Xb2\  
b1?^9c#0d  
共同计算帐项joint account &?R/6"J  
vcFR Td  
lMFo)4&P  
L?/AKg  
未决帐项outstanding account j{Px}f(=  
684& H8  
+#eol~j9N  
C>Hdp_Lm  
贷方帐项credit account||creditor account D>y5&`  
"<=4]Z  
IB&G#2M<  
HTYyX(ya  
借方帐项debit account||debtor account q~}oU5  
:k_&Zd j,B  
^W$R{`  
)xy>:2!#Y  
应付帐||应付未付帐account payable 5@xR`g-  
]jD\4\M}  
p/(Z2N"  
![%wM Pp  
应收帐||应收未收帐account receivable B2kZ_4rB  
NW
n*_@7;  
:2KHiT5  
6]iU-k0b  
新交易||新帐new account Kzn1ct{65!  
/p<9C?
 
4m<]qw
 
@.7/lRr@bp  
未决帐||老帐old account /[_aK0U3  
%"v:x?d$$o  
Zy+ERaF|]  
wKpBH}  
现金帐cash account y>=YMD  
y!1X3X,V  
T{ @@
V  
Kn->R9Tl  
流水帐running account r{.pXf  
/}6I 3n  
+\Vw:
~e  
\=WPJm`p  
暂记帐||未定帐suspense account T!]rdN!  
RK.lzVaY  
F% n}vA`  
(H
uvo9  
过期帐||延滞帐overdue account||pastdue account N
*36rR$^  
`n>|rd  
1\( N,'h  
L6CI9C;-b  
杂项帐户sundry account `T*Y1@FV  
@K
!JE w\  
= vqJ0!  
A M=,:k$  
详细帐单||明细表detail account MxpAh<u!vF  
C"kfxpCi  
QD0x^v8  
[lML^CYQ  
呆帐bad account bJn&Y  
d(|?gN^  
bK6^<,~  
bXJ(QXHd%  
会计项目title of account JL4E`  
I;rW!Hb  
,iYhD-"'  
iT&4;W=72~  
会计薄||帐薄account-book w=fWW^>bP  
60|PVsmDm  
,j XK  
m Z +dr[  
营业报告书||损益计算表account of budiness||business report YD[AgToo0  
B](R(x>L  
p^ (Z  
LT$t%V0?.e  
借贷细帐||交验帐account rendered l| uiC%T  
}< '6FxR  
sxr,]@  
q`mxN!1[  
明细帐account stated X~&8^?  
Ra53M!>]  
Ub f5:  
n@tt.n!{l  
与…银行开立一户头to open an account with 1|8Bv0-b  
/ 1Gmga5  
wtSU43D  
aPlEM_escS  
与…银行建立交易to keep account with 3PvxU|*F  
FR6 W-L  
. WKJ37od  
mlc8q s  
继续记帐to keep account ??aO3Vm{  
ASov/<D_q  
yKUxjb^b\  
@8{8|P  
与…有交易to have an account with mfg >69,w  
!i8)si_  
6p  }a!  
nGWy4rY2S  
作成会计帐||有往来帐项to make out an account with dH5*%  
vTFG*\Cq  
NsYEBT7f  
cvy 5|;-u  
清算||清理债务to make up an account 9Vq  
" 4#&tNQ  
Lk]|;F-2i  
C.ynOo,W  
清洁帐目||与…停止交易to close ones account with f_PH ?  
::{\O\w  
0xDn!  
3mofp`e  
结帐to close an account 6 8n ;#-X  
93D
}0kp  
#Tzs9Bkaca  
jNx{*2._r  
清理未付款to ask an account||to demand an account ':}9>B3 S  
9c4p9b!  
,<+:xl   
/"="y'Wx  
结清差额to balance the account with N`7O J)l  
zQ:nL*X'Z"  
+}at#%1@  
%CnVK1u!  
清算to settle an account||to liquidate an account||to square an account l'[;q '  
WFc4(Kl  
nLAwo 3  
q p}2   
审查帐目||监查帐目to audit an account 1P*GIt2L  
 nm`(;<W  
O[$X36z  
KM)MUPr  
检查帐目to examine an account j<)$ [v6  
~sn3_6{  
`qd5+~c  

:9L}jz  
转入A的帐户to charge the amount to As account ?r(vX
q\  
R`$jF\"`r  
^m D$#  
U) xeta+  
以计帐方式付款to pay on account k>MXOUaW.  
K)x6F15r  
D@sMCR  
x&u@!# d]  
代理某人||为某人on ones account||on account of one /
|NyO+Io  
g,*fpk  
8?m=Vw<kIZ  
_}j>  
为自己计算||独立帐目on ones own account WxD $k3U  
[7x;H  
#p;<X|Hc}8  
MY\mo,#  
由某人收益并负风险on ones account and risk||for ones account and risk =;n>#<  
cEp/qzAiD%  
M@q)\UQ'  
N1g;e?T':  
由某人负担for ones account||for account of one <l,e6K  
G,Yctv  
M7Z&t'=  
ZR3sz/ulLd  
按某人指示||列入某人帐户by order and for account of one SK/}bZ;f  
f]2gjQHM  
S+6YD0  
g&B7Y|Es  
列入5月份帐目for May account ( Ygy%O%  
aB G*  
*S<I!7Q  
2y$DTMu  
编入某中帐项下to pass to the account of||to place to the account of u-n$%yDS  
2.j0pg .  
n|=yw6aV'  
*WzPxQ_  
寄出清算书to send in an account||to send in render an account ZFX}=?+  
4K;0.W;~|  
>4>. Ycp  
uGl
z|C  
支票薄cheque book Lrx"Hn {  
uY3$nlhP6  
 wN0?~  
U!"RfRD.<  
支票陈票人cheque drawer },5LrX`L  
n#GHa>p.-  
-xH3}K%  
RC"xnnIJv  
持票人cheque holder (|6!pQ7  
:/Y4I)'  
{[H#lX 4  
}LIf]YK  
不记名支票cheque to bearer||bearer cheque RKs
_k`N0  
uWXxK"J.  
]%Whtj.,x7  
'
i/"D8  
记名支票||认人支票cheque to order 'HvW&~i(  
,tBc%&.f  
k8.,id  
#eI`l`}  
到期支票antedated cheque lQ.3_{"s  
jI}{0LW&F&  
[z}$G:s  

l`K5fk  
未到期支票postdated cheque %%O_:@9x,  
]=0D~3o3  
'aZAWY d  
BS3BJwf; f  
保付支票certified cheque qp1rP#  
zgpvI~Ck  
TU8K\;l]  
);F /P0P  
未获兑现支票，退票returned cheque a<D]Gz^h  
##NowO  
l]e7  
W.b?~  
横线支票crossed cheque Lr(wS {  
q/tC/V%@(  
T^ah'WmNw
 
p7
)b@,  
普通横线general crossing 0.t1p(x;  
}JWk?  
pK2n'4 C  
?K?v64[  
特别横线special crossing }"c
hm=b  
w~9=6|_  
cm7>%g(oQo  
.mS'c#~5Y  
空白支票blank cheque {?'c|\n Li  
1(U\vMb  
[W,maTM"  
,7Lu7Q  
失效支票，过期支票stale cheque j]_"MMwk$<  
_9zydtw  
J$<g"z3  
5/{gY{  
普通支票open cheque VlFDMw.4.+  
"Q@ZS2;A  
vV9q5Bj:  
C,m o4 ,Q  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount jG3i )ALx  
|2~fOyA+  
KEj-y+  
;yH1vX  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #(NkbJ5ka  
@oL<Ioh  
X[c8P7  
#G ZGk?  
支票换现金||兑现to cash a cheque "&/&v  
nMHs5'_y  
d6k`=Hlg  
Ot} E  
清理票款to clear a cheque A5ps|zidI  
fOyLBixR  
9WuKW***  
/TgG^|  
保证兑现to certify a cheque uB:utg  
4RqOg1  
`cr.C|RT:  
;2;Kq)j_=  
填写支票数额to fill up a cheque 7MT[fA8^  
6!n%S Ut  
93d ht  
29#;;n}p  
支票上划线to cross a cheque
v(t?d  
[Hww3+~+  
=kvYE,,g_  
<vV?VV([  
开发支票to make out a cheque m+Yj"RMx&  
f13%[RA9N  
~WJEH#  
U>^-Db
]  
签发支票，开立支票to draw a cheque||to issue a cheque ,wlh0;,  
&6E^<v?]  
p' FYK|  
bd2"k;H<o  
透支支票to overdraw a cheque k]"Rg2
>%  
v:<UbuJw  
ds4)Nk4% O  
Au,}5=+`P  
背书支票to endorse a cheque zrt8ze=Su  
HzT"{N9  
$IQ !g  
3L4lk8Dd  
请付票款||清付票款to pay a cheque||to honour a cheque $N=A,S  
.Tdl'y:..  
Oav^BhUO  
mIZ#uW  
支票退票to dishonour a cheque ?zNv7Bj  
W&6P%0G/  
g4I&3 M  
J+LFzl07q  
拒付支票to refuse a cheque |YQ:4'^"  
s"G6aM  
M#d_kDMw  
Mnaoh:z  
拒付支票to stop payment of a cheque lFD$Mc  
?iUAzM8  
"@E1^
  
'@Y@H
,  
提示要求付款to present for payment xUzSS@ot^  
>"S'R9t  
0%+TU4Xx  
y^:g"|q  
见票即付持票人payable to bearer ){")RrD(  
VWmZ|9Ri  
\sF}NBNT@  
BRV /7ao="  
支付指定人payable to order 9QI\[lT&  
Vl?R?K=`~J  
^^%sPtp  
>0i?}  
已过期||无效out of date||stale PS@` =Z  
#Qy*zU#9  
>GgX-SZ%  
w-|i8%X  
请给出票人R/D||refer to drawer t4UKG&[a  
&|26x >  
dLal15Pb  
!/['wv@  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds uyxU>yHV<g  
."PR Z,  
:j vx-jQ  
*n2Q_o  
文字与数字不一致words and figures differ >3X!c"#l  
(ZjIwA9>  
OHqLMBW!!  
'sY>(D*CQ  
支票 C&3#'/&  
l8%x(N4  
时间已过account closed P~i^V;g  
)-[ 2vhXz  
yK0Q,   
QO7> XHn  
更改处应加盖印章alterations require initials 0;3;Rs  
P
QXyu1  
<Ky\^  
7~eo^/PbS  
Nj.(iBmr  
<{YP=WYW  
时间已过effects not cleared r['T.yo  
usR19_E-  
v(=fV/  
4G@vO{$  
停止付款payment stopped <= cj)  
Yiu)0\ o  
Fx0K.Q2Y0  
27E6S)zv  
支票毁损cheque mutilated e&7GW9FSg  
-d %bc?  
Z,,Da|edH  
} ~=53$+  
汇款||寄钱to remit||to send money +sE81B  
doP4N6
 
&.=d,XKN  
)(\5Wk9(  
寄票供取款||支票支付to send a cheque for payment gJ
c5Y  
^gH.5L0]gH  
M$%aX,nk'  
j"_V+)SD  
寄款人a remitter s3_i5,y  
1<<`T%&  
o&;+!Si@T  
F]z xx  
收款人a remittee HG=!#-$9  
z mrk`o~  
O<iE,PN)  
uMP
J  
国外汇票foreign Bill sTeL4g|%{  
\[]36|$LS  
5
U3="L  
^z9ITGB~tV  
国内汇票inland Bill n9t8RcJS:  
$62ospR^Y  
8
cfxKUS  
WSi Utf|g  
跟单汇票documentary bill lp!@uoN^T  
G}BO!Z6  
cpgHF`nt  
hP `3Ao  
空头汇票accommodation bill b&HA_G4  
x?va2 6FV  
["MF-tQ5  
ztgSd8GGE  
原始汇票original bill i?qS8h{  
j@ UIN3  
-AD3Pd|Y[  
i)+@'!6  
改写||换新票据renewed bill !wJ~p:vRdY  
9N5&N3  
3PpycJ}  
k/j] *~"
 
即期汇票sight bill||bill on demand a&.8*|w3  
4@/
[aFH  
oq^#mJL  
Rzj5B\+Rk(  
…days after date||…days after date…日后付款 ;5PXPpJ  
nI|jUD+y  
Q;)[~p  
tL 3]9qfj  
…months after date||…months after date…月后付款 rzLpVpTaz  
*]W{83rXQ  
lyF~E  
dF5EIPl;J  
见票后…日付款…days after sight||…days sight xs.>+(@|;  
O<Ht-TN&  
[Sg1\UTl  
:nCGqg  
见票后…月付款…months after sight||…months sight Gi6s
l_"q  
S'9T>&<Kn  
`rbTB3?  
7xMvf<1P  
同组票据set of bills {tOu+zy  
-3_-n*k!  
Q
O[ !  
\WQ\q \  
单张汇票sola of exchange||sole of exchange A'c0zWV2  
CDK0 $W n  
d2Z5HFtY  
.Quu_S_vH  
远期汇票usance bill||bill at usance ]- ")r  
)c^Rc9e/  
]p\7
s  
4fT,/[k?  
长期汇票long bill &;&i#ZO  
p3&/F=T;)  
Ckj2$c~  
kl?U2A.=  
短期汇票short bill %nSm 32/t3  
S*Qip,u  
P6u9Ngay  
='`z  
逾期汇票overdue bill s{(aW5$!s  
-+A
xa[,5=  
EeIV 6ug  
Aq yR+  
宽限日期days of grace }3E@]"<cVR  
TD'RvTpl  
Q>8F&p?R  
/x c<&  
电汇telegraphic transfer （T.T） uUB,OmLN  
DJVH}w}9_P  
t3|If@T  
x4r8^,K3Zn  
邮汇postal order||postal note （Am.）||post office order||money order `O?Kftv*  
|_
"JyGR2  
(OwAhjHE  
# ` Q3Z}C  
本票promissory note （P/N） 48hu=,)81*  
[=7=zV;}4  
ELfcZfJ  
ROlef;/A  
押汇负责书||押汇保证书letter of hypothecation Zyt,D|eWj  
*1"xvle  
DDxbIkt  
'
3TwrY?-  
副保||抵押品||付属担保物collateral security jd8`D6|Z  
,V1/( |[h  
m?'H7cFR  
KJn@2x6LP  
担保书trust receipt||letter of indemnity s~ || Vv!  
rH*1bDL  
r<VZEbm)  
RfH.WXi  
承兑||认付acceptance Y)#x(s?t  
+Ysm6n '  
7ss Y*1b  
zx` %)r  
单张承兑general acceptance > %h7)}U  
}<R,)ZV^G  
Zk,` Iq  
w0qrh\3du  
有条件承兑qualified acceptance rQmDpoy
=  
qTSyy=  
lS@0 $  
p]h;M  
附条件认付conditional acceptance

-#<
6  
8(-V pU  
DJ_[{WAV  
z=mH\!  
部分认付partial acceptance   tfB}U.