[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。   "[)G{VzT  
会计报表statement of account 77RZ<u9/`  
kg/B<w'  
J Enjc/  
{cK<iQJ  
往来帐目account current eg[EFI.h  
^~4]"J};M  
E7uIur=g!  
}\a#e^-xQ+  
现在往来帐||存款额current accout |x}TpM;ni  
aV;|2}q "  
g)hEzL0k  
.:S/x{~  
销货帐account sales -&/?&{Q0  
)nN!% |J  
{*xE+ |  
JE.$]){  
共同计算帐项joint account N_Us6X  
L 8 P0bNi  
ETDWG_H |  
!I7$e&Uz@  
未决帐项outstanding account n Kkpp-  
Ev fvU:z  
w{ja*F6  
|Ajd$+3  
贷方帐项credit account||creditor account
.f~9IAXP`  
% km<+F=~  
(5T>`7g8  
-]3K#M)s  
借方帐项debit account||debtor account o/AG9|()4  
oO2DPcK  
*yZ6"  
u>>|ZP e  
应付帐||应付未付帐account payable ]\yIHdcDi  
[S6u:;7  
vC]X>P5Px  
`d <`>  
应收帐||应收未收帐account receivable U9 iI2$  
!Dd'*ee-;  
w2B)$u  
EX)&|2w  
新交易||新帐new account "P! .5B  
M5bE5C  
A7 RI&g v5  
1RAkqw <E  
未决帐||老帐old account ]d
*9@+Iu  
eMGJx"a  
E'6>3n  
 AG(6.  
现金帐cash account /-M:6  
^G4YvS(  
8xy8/UBIk0  
4Kj.o  
流水帐running account 0cm34\*  
V.B@@ ;  
jKUEs75]  
lZk  z\  
暂记帐||未定帐suspense account 2ZK]}&yC  
q9 Df`6+  
4[lFurH  
6Zi{gx  
过期帐||延滞帐overdue account||pastdue account n Bm ]?  
n/9afIN  
R ]Ev=V'U  
S,5ok0R  
杂项帐户sundry account ]B/>=t"E  
F5?S8=i  
mSYjc)z  
\[9VeqMU  
详细帐单||明细表detail account lY,^  
66val"^W  
D07M!U  
7|}4UXr7y  
呆帐bad account /,G `V  
9evr!=":  
` GF w?G  
^50dF:V(1  
会计项目title of account k9k39`t  
)n&h
O_c/  
yTZev|ej@  
R+LKa Z  
会计薄||帐薄account-book 9=>q0D2
 
'#6eUb  
B&cIx~+  
0F[f%2j  
营业报告书||损益计算表account of budiness||business report ]p!{   
4*EMd!E=<  
g Wtc3  
_xKn2?d8g  
借贷细帐||交验帐account rendered oSCaP,P  

)Do 0  
bZxN]6_  
]N'3jf`W  
明细帐account stated v,<14w  
4c5BlD  
--$* q"  
}`qAb/Ov  
与…银行开立一户头to open an account with J,}h{-Xy`  
]dUG=dWO  
ACyK#5E  
@!`__>K  
与…银行建立交易to keep account with =|oi0  
atyvo0fNd  
6ll!7U(9(  
c}(H*VY2n  
继续记帐to keep account 4l 67B]o  
y[m,t}gi  
&M13F>!  
$d*9]M4  
与…有交易to have an account with >jt2vU@t.  
^_]ZZin  
b~aM=71  
A3eCI  
作成会计帐||有往来帐项to make out an account with ABCm2$<  
v0DDim?cc  
hl1IG !  
4)gG
_k  
清算||清理债务to make up an account w;lpJB\  
UF+Qx/4h0  
g~DuK|
+  
U}w'/:H  
清洁帐目||与…停止交易to close ones account with B|m)V9A%-  
:+\0.\K0!  
c5ij2X|I  
_,drOF|e  
结帐to close an account I!hh_  
SA TX_  
I[?\Or  
Ll]5u~  
清理未付款to ask an account||to demand an account iVFOOsJ@  
bv4umL /  
rI>x'0Go*  
AYn65Ly  
结清差额to balance the account with {w2] Is2F  
phy}Hk/  
JV~ Dly>  
NzT &K7v  
清算to settle an account||to liquidate an account||to square an account (4FVemgy  
W\l&
wR  
RBQ8+^  
^.A*mMQ  
审查帐目||监查帐目to audit an account >+{WiZ`  
t'eaR-  
0=>$J WF  
AX`Tku  
检查帐目to examine an account 70qEqNoC  
Y D<3#Dr]  
S)U *1t7[  
SW9 C 8Q  
转入A的帐户to charge the amount to As account uU^DYgs  
UBwl2Di  
u IXA{89  
:SaZhY  
以计帐方式付款to pay on account nI3p`N8j*  
27!FB@k-  
cy^=!EfA  

-_ 9k+AV  
代理某人||为某人on ones account||on account of one ,-6Oma -  
T1C_L? L  
s*PKr6X+  
` PARZ|  
为自己计算||独立帐目on ones own account Pxl,"  
CQ2vFg3+o  
"AagTFs(i  
j-9)Sijj{  
由某人收益并负风险on ones account and risk||for ones account and risk |[rn/  
/5sn*,  
OH/9<T
?  
5{HF'1XgZ*  
由某人负担for ones account||for account of one M@T{uo  
/bykIUTKI  
obvE m[x!Z  
%6q82}#`  
按某人指示||列入某人帐户by order and for account of one ! yJ0Am>  
[l-
o*@  
:aOR@])>o  
6) i-S<(  
列入5月份帐目for May account N}5  
2WS*c7Ct  
M+:5gMB'  
.'`aX 7{\  
编入某中帐项下to pass to the account of||to place to the account of X
HA|v ^  
+JI,6)Ry  
;87PP7~  
:|(YlNUv  
寄出清算书to send in an account||to send in render an account ug,AvHEnB  
bo#xqSGQ  
0f5
ag&  
a6gw6jQ  
支票薄cheque book ^$'
{:i  
N7s0Ua'-v  
-Y524   
`i.fm1I]  
支票陈票人cheque drawer ~g!!#ad  
:WRD<D_4  
hr]+4!/  
WdOxwsq"  
持票人cheque holder i1x4$}  
Z=8&`  
Osz=OO{  
80Y%C-Y:  
不记名支票cheque to bearer||bearer cheque Y-})/zFc  
bqH [-mu6  
P DY :?/  
C]Fw*t   
记名支票||认人支票cheque to order oU)(/  
G$a @}9V  
1)c{;x&W  
29grbP  
到期支票antedated cheque A!GvfmzqIn  
9iT9ZfaW  
2K_ QZ  
%( OP  [  
未到期支票postdated cheque k(G6` dY  
.=YV  
zx<t{e7  
<SJ6<'  
保付支票certified cheque >e;jGk?-  
_v#puFy  
%! iqJ)*~  
lrc%GU):  
未获兑现支票，退票returned cheque T[OI/
WuK  
D?y-Y  
^n
Z=B>Yn2  
=xkaF)AW&v  
横线支票crossed cheque "tl{HM5u  
mKtMI!FR  
\\EX'L
 
0(d!w*RpG  
普通横线general crossing U{
dK8~  
1VYH:uGuAU  
]N}/L lq  
Btznms'  
特别横线special crossing (@NILK  
@ *Jbp  
j8Mt"B  
? IeBo8  
空白支票blank cheque QN;5+p
[N  
.]exY i  
b,:^\HKC  
I b{#dhV  
失效支票，过期支票stale cheque N1Xg-u?ul#  
$-^&AKc  
+D @B eQu  
sh,4n{+  
普通支票open cheque U$DZht4>u  
]UIN4E  
f\?Rhyz  
W`LG.`JW  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount OE[7fDe'  
A%EhRAy  
V*JqC  
uUS~"\`fk  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges CC@U'9]bH  
3W ]zLUn  
f.` 8vaV  
Otr=+i ZI  
支票换现金||兑现to cash a cheque ]~$@x=p2e  
dR i6
 
U`N?<zm<oO  
<x$nw'H9  
清理票款to clear a cheque mGg/F&G9  
RJ3uu NK7  
| J'k9W"  
@f A|y  
保证兑现to certify a cheque 8S#&XS>o  
r]}6iF.  
\+Qd=,!i(  
gCYe^KJ  
填写支票数额to fill up a cheque VxOWv8}|  
vp&.  
Qu/f>tJN;  
GLub5GrxR  
支票上划线to cross a cheque zGme}z;1@  
jB9~'>JY  
dj5|t~&  
0gOca +&  
开发支票to make out a cheque !iHC++D  
 3bd`q $  
/Xc9}~t6  
t?^!OJ:L  
签发支票，开立支票to draw a cheque||to issue a cheque 5`}za-  
DdISJWc'`5  
ADxje%!1O  
irw5<l  
透支支票to overdraw a cheque EBWM8~Nm#  
(!m6>m2  
7CSn79E  
B(FM~TVZ  
背书支票to endorse a cheque _ZJQE>]nWu  
+F,])p4,]i  
lV3k4iRH  
D'moy*E  
请付票款||清付票款to pay a cheque||to honour a cheque Uv?^qe0=  
J7dHD(R8  

3KeY4b!h  
55`p~:&VQ  
支票退票to dishonour a cheque Pdh`Gu1:3  
n<)A5UB5-  
s7jNRY V  
SH"<f_  
拒付支票to refuse a cheque t0xE&#4  
5D-as9k*  
U7fNA7#x"  
y% !.:7Y  
拒付支票to stop payment of a cheque ETH ($$M  
lpB:lRM  
VqD_FS;E  
uARkf'  
提示要求付款to present for payment Bn.R,B0PL  
SMd[*9l [  
h1B_*L   
,\\=f#c=  
见票即付持票人payable to bearer #5^OO ou|  
03iy[~Y2  
,'<N
yA><  
-)&lsFF  
支付指定人payable to order gQ{<2u  
3*{l^<`:gA  
x~IrqdmW  
DHhty qm  
已过期||无效out of date||stale S,,Wb&A$  
I@Yk &aU  
n Jz*}=  
",5=LW& ,  
请给出票人R/D||refer to drawer (Xzq(QV  
9 )[)07  
^[+2P?^K  
wsR\qq  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wT3D9N.  
B'O1dRj&6  
AjO{c =d  
A;^{%S  
文字与数字不一致words and figures differ @QYCoEU8J  
8{%&P%vf  
U3M;{_g  
Dl\0xcE
  
支票 >$3 =yw%  
@.dM1DN)  
时间已过account closed ;<cCT!A  
/7a3*a  
i gnOF  
P $r!u%W  
更改处应加盖印章alterations require initials g
<w1d{Td  
z>=;Xe8P8n  

Q/HEWk  
{q&`B  
}`2+`w%uZ  
tqt~F2u  
时间已过effects not cleared )5x$J01S  
!QqVJ a{j  
A-^B?E  
)1YGWr;ykS  
停止付款payment stopped 8H3O6
ro  
G !D~*B9G  
|\C.il7  
ds2xl7jg  
支票毁损cheque mutilated &u) qw}  
mEb`ET|  
,oEAWNbgQ  
M%!j\}2A  
汇款||寄钱to remit||to send money d(5j#?  
,z((?h,nm  
'1G0YfG}n  
0'zjPE#  
寄票供取款||支票支付to send a cheque for payment L<Z2  
O`~L*h_  
Pi%-bD/w  
{-|El}.M  
寄款人a remitter 3m~3l d  
vMJC  
((BdT:T\_  
u)D!RhV&  
收款人a remittee )1)&fN41i#  
u b@'(
*  
bvJ*REPL?  
i-sm9K'ns  
国外汇票foreign Bill On+0@hh  
tg~7^(s  
|g\CS4$  
M l_!
)b  
国内汇票inland Bill e.|t12)L "  
On@p5YRwW  
&';@CeK  
"?Jf#  
跟单汇票documentary bill 2\Yv;J+;  
#vR5a}BAk  
` KP}pi\  
X(>aW*q  
空头汇票accommodation bill (g tOYEqx  
`_{ ,4oi  
368H6 Jj  
z+?48}  
原始汇票original bill JNA_*3'  
EOGz;:b&  
Ez>!%Hpn\  
"W"r0"4
 
改写||换新票据renewed bill  8KzH -  
bWB&8&p  
^P*+0?aFr  
XfwH1n/o#  
即期汇票sight bill||bill on demand mldY/;-H!1  
%bhFl,tL  
W6yz/{Rf  
DEenvS`,P  
…days after date||…days after date…日后付款 D._7)$d  
MIc(B_q  
^Ov+n1,)  
N)YoWA>#bF  
…months after date||…months after date…月后付款 2\[ Q{T=Qe  
>DR/lBtL  
GS!1K(7  
2AjP2  
见票后…日付款…days after sight||…days sight &$pA,Gjin\  
Z^yn S  
`6G:<wX  
/<IXCM.  
见票后…月付款…months after sight||…months sight liH1r1M  
/^[K  
oeG?2!Zh  
#Xun>0  
同组票据set of bills %U& ztvR0C  
ze#ncnMo  
S%w67sGl4n  
zS}!87r)  
单张汇票sola of exchange||sole of exchange 'i8?]` T  
MAG/7T5  
Ua>.k|>0  
IpsV4nmnz-  
远期汇票usance bill||bill at usance +|spC  
5{M$m&$1  
Hd~fSXFl  
vg[zRWh8  
长期汇票long bill D+Z,;X
Z  
toC|vn&P  
]iiB|xT  
i&,1  
短期汇票short bill ~ZRtNL9  
4' <y  
-.7UpDg~  
:N:e3$c  
逾期汇票overdue bill `qr.@0whP  
Th5}?j7  
g+u5u\k  
i8(n(  
宽限日期days of grace 8BM[c;-{g`  
}719_DF  
&d[%  
*(Us:*$W.  
电汇telegraphic transfer （T.T） @-}!o&G0  
wEbO|S+
K1  
x!9bvQT  
.h;X5q1  
邮汇postal order||postal note （Am.）||post office order||money order {:BY IdX  
C<iOa)_@Q  
 B*Q  
W:=CpbwENX  
本票promissory note （P/N） /Oa.@53tK6  
Gjf1Ba  
)N]%cO(^  
Z`bo1,6>  
押汇负责书||押汇保证书letter of hypothecation =zKbvwe%X  
L~L]MC&  
$*d
Y f  
:X-\!w\  
副保||抵押品||付属担保物collateral security [fXC ;c1  
Q02:qn?T  
U7Pn $l2!  
|:d:uj/  
担保书trust receipt||letter of indemnity <<9Y=%C+  
I KDh)Zm  
WevXQ-eKm  
3`Q>s;DjIU  
承兑||认付acceptance %p.hwgvnp  
vke]VXU9z  
STQ~mFs"  
jj"?#`cW  
单张承兑general acceptance Pr^p ^s  
l j*J|%~  
lIL{*q(  
I45\xP4i  
有条件承兑qualified acceptance rlVo}kc7:  
o[CjRQY]P  
3q0^7)m0  
W /|C  
附条件认付conditional acceptance $;%dQ!7*  
t>>\U X  
H!ISQ8{V  
}x}JzA+2  
部分认付partial acceptance   /w*;|4~Bf