[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。    ;S7MP`o@  
会计报表statement of account 5.q2<a :  
4703\ HK  
;1'X_tp  
+ZQ
f$@+  
往来帐目account current J4;w9[a$  
2ed$5.D  
iT227v!s  
@aAB#,  
现在往来帐||存款额current accout h-].?X,]Q  
;xS@-</:  
y U =) g  
+? E~F  
销货帐account sales Y[R veF  
6c$ so  
g=XvqD<  
Pv|g.hH9m  
共同计算帐项joint account @!"w.@Y  
%iPWg
  
 iVu  
M%92^;|`  
未决帐项outstanding account 3X=9$xw_  
lmi,P-Q  
%M]%[4eC  
HIsIW%B  
贷方帐项credit account||creditor account ?#YheML?  
Ye% e!  
{p[{5k 0  
c@7d4Jz  
借方帐项debit account||debtor account Q,9"/@:c,  
]V0V8fU|  
}E0~'  
mvgsf(a*'  
应付帐||应付未付帐account payable =(2y$,6g?  
b"H c==`  
"\cDSiD  
hjf!FY*F  
应收帐||应收未收帐account receivable b+Sq[  
;)$bhNFHx  
: fMQ,S0  
Kh&W\\K  
新交易||新帐new account xY4g2Q J  
>9dzl#  
!xk`o
W  
'5V}Z3zJ/  
未决帐||老帐old account cq+G0F+H  
{*mf Is  
-LzkM"  
XuS3#L/3p  
现金帐cash account 2^ uP[  
6Cw+  
fE`p  
: N9,/-s  
流水帐running account 3r^Ls[ey  
7>.d*?eao\  
vz6No%8X  
Hi%)TDfv  
暂记帐||未定帐suspense account K|L&mL&8  
^Gi9&fS,  
bUvVt3cm  
,Tp:. "  
过期帐||延滞帐overdue account||pastdue account !]f8 0z  
zVt1Ta:j  
HQ /D)D  
CWT#1L=  
杂项帐户sundry account `]~1pc  
TrCut2  
?vt#M^Q   
)7]la/0  
详细帐单||明细表detail account W(5XcP(  
#qLsAw--Q  
'Em3;`/C*+  
B(|*
u  
呆帐bad account w#6)XR|+,.  
Ec/&?|$  
-al\*XDz  
,3XlX(P  
会计项目title of account f \ E9u}  
K g6hySb  
|$|B0mj  
ycq+C8J+Ep  
会计薄||帐薄account-book cN% r\  
,V^2 Oa  
:$6m S[@|  
lA{JpH_Y8s  
营业报告书||损益计算表account of budiness||business report B4@1WZn<8  
-kF8ZF  
Y`NwE  
+D+v j|fn  
借贷细帐||交验帐account rendered h+rW%`B  
]l7rM"  
!78P+i  
'XJqh|G  
明细帐account stated B>}B{qi|  
}j$tFFVi~  
t|urv oz  
>sjvE4s  
与…银行开立一户头to open an account with |.*nq  
%W}YtDf\  
?;]Xc~  
LpK? C<?x  
与…银行建立交易to keep account with #V{!|Y'  

,ZI#p6  
+
+sbSl)Q  
7}1Z7"?  
继续记帐to keep account |&"/ u7^  
s%QCdU ]  
dQn,0  
CJjT-(a  
与…有交易to have an account with D\^mh{q(  
' hDs.Wnu  
0"}=A,o(w  
HV&i! M@T  
作成会计帐||有往来帐项to make out an account with QE|x[?7e,!  
mEmgr(W  
0.\}D:x(z  
aX,6y1  
清算||清理债务to make up an account .sjv"D"  
 :yw8_D3  
llN/  
D GL=\  
清洁帐目||与…停止交易to close ones account with \9fJ)*-  
;m=k FZ?  
XU<XK9EA  
m*wDJEKo  
结帐to close an account U3jnH  
o@m7@$7  
J`4V\D}n  
s)jNP\
-  
清理未付款to ask an account||to demand an account *JRM(V+IEv  
SdF+b+P]  
Wf3{z D~  
-_xTs(;|8  
结清差额to balance the account with eiCmd =O7  
rB-R(2 CCN  
Q\
W)}  
9n49p?  
清算to settle an account||to liquidate an account||to square an account ]UkqPtG;  
t33\f<e  
t7yvd7  
f%3MDI  
审查帐目||监查帐目to audit an account HzL~B#  
L#?m PF  
0 .UN  
X(O:y^sX}  
检查帐目to examine an account a ]:xsJ~  
P v=]7>e  
0dIGX |e  
xU2i&il^!  
转入A的帐户to charge the amount to As account !<HF764@`  
'pyIMB?x  
t%%zuqF`  
beBv|kI4  
以计帐方式付款to pay on account  Ci 'V  
V["'
eJA,,  
1Q=L/keP  
&lID6{79Z  
代理某人||为某人on ones account||on account of one \PD%=
~  
<I*N=;7  
V*r/0|vd  
gil:SUW1r  
为自己计算||独立帐目on ones own account !u:Fn)j
  
GPizR|}h  
P'SGt  
o^/ fr&,9  
由某人收益并负风险on ones account and risk||for ones account and risk 0}YadNb7  
Xq_hC"s  
S?zP; iFj  
5R)IL2~  
由某人负担for ones account||for account of one  c_,pd  
L
r20xm  
W6`_lGTj  
P)LQ=b}V#;  
按某人指示||列入某人帐户by order and for account of one 8#R%jjr%T  
t<"`gM^|  
W9{;HGWS  
txm6[Io  
列入5月份帐目for May account W4qnXD1n  
VU6+"2+'2  
c}!`tBTm  
6kMEm)YjT  
编入某中帐项下to pass to the account of||to place to the account of lfG',hlI;  
z 8r ?C  
WZjR^6  
4]E1x l  
寄出清算书to send in an account||to send in render an account YzJWS|]  
[vz2< genn  
P8H2v_)X&  
Q);}1'c  
支票薄cheque book T24$lhM  
v9!]/]U^  
+3M1^:  
,Y#f0  
支票陈票人cheque drawer fB&i{_J  
Z"KrirZ  
c,]fw2  
?=1i:h  
持票人cheque holder kyZZ0  
oLtzPC  
_RS CyV  
3g56[;Up?  
不记名支票cheque to bearer||bearer cheque WRRR"Q$  
?!$Dr0r  
N/b$S@  
_mQ j
=  
记名支票||认人支票cheque to order zGc]* R  
!HtW~8|:  
dj4a)p|YN  
=EH/~NGk  
到期支票antedated cheque 1bDAi2 H  
EMxMJ=  
I.>8p]X  
1(_[awBx  
未到期支票postdated cheque Jh36NE8r  
HX,i{aWWy  
IL uQf-  
W6r3v)~  
保付支票certified cheque 5|`./+Ghk  
_;/+8=  
loHMQKy@  
{lUaN0O:  
未获兑现支票，退票returned cheque ^r O!-  
biForT_no  
iSfRo31  
X eslOsHh  
横线支票crossed cheque bA'N2~.,  
8A/rkoht*  
" YOl6n  
'c]Pm,Ls  
普通横线general crossing b/\l\\$-  
)T&r770  
+D[C.is>]}  
FF7?|V!Q  
特别横线special crossing 5^CWF|  
X`-o0HG  
f]C^{Uk#  
et(AO)uv6  
空白支票blank cheque MUCes3YJH  
a]6dhQ`
 
1zCgPiAem  
P?jI:'u!R.  
失效支票，过期支票stale cheque 4af^SZ)l  
j0n.+CO-{  
Cy)QS
{YX  
O*n@!y e  
普通支票open cheque E}#&2n8Y  
LY#V)f  
xJFcW+  
uu>R)iTQ%S  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?+%bEZ`  
5Q8s {WQ  
K!2%8Ej,J  
wS >S\,LV  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sv#b5,>9  
F ^m;xy  
PeLzZ'$ D  
0xaK"\Q  
支票换现金||兑现to cash a cheque C0>L<*C  
hx4c`fOs  
\>{;,f  
^7t1'A8e<  
清理票款to clear a cheque A>RK3{7  
U]9k,#  
tDMNpl  
;hEeFJ=/G  
保证兑现to certify a cheque 
QR<<
O  
xX Dj4j,  
CAN1~  
J: I@kM  
填写支票数额to fill up a cheque b dC  
Q]$pg5O  
ep*8*GmP  
,e GF~  
支票上划线to cross a cheque 'tjqfR  
9g.5:  
=Tfm~+7nE  
: JS
uC  
开发支票to make out a cheque k[f_7lJ2  
:YLurng/]  
!!cN4X  
::-*~CH)  
签发支票，开立支票to draw a cheque||to issue a cheque n?9FJOqi  
+c__U Qx  
%c8@  
8==_43  
透支支票to overdraw a cheque  }_7   
VssW
tL  
_g'x=VJF  
ySF^^X$J  
背书支票to endorse a cheque \BO6.;jA  
E@AV?@<sc  
aY6F4,7/B  
;krIuk-  
请付票款||清付票款to pay a cheque||to honour a cheque Yvu?M8aK!  
Nu'ox. V  
BKg Cuz:y  
c: (nlYZ  
支票退票to dishonour a cheque \m:('^\6o  
s%RG_"l  
[X>f;;h  
H?V b
 
拒付支票to refuse a cheque vI,T1%llu  
Tk`|{Ph0  
2(Aw  
${gO=Z  
拒付支票to stop payment of a cheque W! J@30  
,ne3uPRu7~  
uf"(b"N0  
9\0$YY%  
提示要求付款to present for payment imKMPO=  
O{Z${TC[  
wzBw5nf\  
,zxv>8Nt  
见票即付持票人payable to bearer jdx T662q  
\0&F'V  
k+Z2)j"  
`;j$]  
支付指定人payable to order M5L/3qLh1  
^`Hb7A(  
QZ*gR#K]Sz  
;mPX8bT  
已过期||无效out of date||stale 3Vak C  
F07X9s44E  
k|U2Mp  
&:1q3gDm  
请给出票人R/D||refer to drawer {-%8RSK=<  
z\woTL6D]  
.
N`*jT  
*kEzGgTzoS  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ? PpS4Rd  
2waPNb|  
c5:X$k\  
4yjIR?  
文字与数字不一致words and figures differ N,3iSH=cN[  
l[rK)PM  
&So1;RR,_M  
?GW}:'z  
支票 sRqecG(n  
v TTXeS-b  
时间已过account closed 5HIQw9g6  
(NN;1{DB8  
2U(q
yC  
"fW }6pS  
更改处应加盖印章alterations require initials HxcL3Bh$~}  
II!~"-WH  
p<,`l)o}~  
dC|6z/  
)4m`Ya,E3  
C\B4Uu6q  
时间已过effects not cleared / :6|)AW.{  
\O\q1 s~  
b};o:  
NRgVNE  
停止付款payment stopped <fV][W  
/bPs0>5  
ou-uZ"$,c  
%l6E0[  
支票毁损cheque mutilated euVj,m  
-
Mz[S  
F\|4zM  
c
*(^:#"9  
汇款||寄钱to remit||to send money F\L!.B  
S>S7\b'  
Aa4Tq2G  
`b%lojT.  
寄票供取款||支票支付to send a cheque for payment &;=/^~EG  
F=e-jKogK  
N_Kdi%q  
C,GZ  
寄款人a remitter VxuV`Plf  
]5Dh<QY&.  
Iy&,1CI"]
 
i];P
!Gm  
收款人a remittee i^V(LGQF  
wy0?*)~  
+jyGRSo  
S(?A3 H  
国外汇票foreign Bill Am_>x8z  
'tvuw\hhL  
,v,rY'  
mt`CQz"_  
国内汇票inland Bill Lj9RF<39g  
4+s6cQ]S`  
x!\q69ndv  
;i'[c`  
跟单汇票documentary bill I.GoY[u_%  
2E[7RBFY+\  
^gZ,A]  
%W)pZN}  
空头汇票accommodation bill r[H8;&EL  
J9p4\=9  
x3Y)l1gh  
Y)+q[MZ R  
原始汇票original bill Dfa3&##{  
\7"|'fz  
I "~.p='  
fe,6YXUf  
改写||换新票据renewed bill lM{fld  
qq]Iy=  
>3Q|k{97  
zdd-n[%@V  
即期汇票sight bill||bill on demand [n Ps  
{G VA4=UAE  
$2L6:&.P,  
-p.\fvip  
…days after date||…days after date…日后付款 cgSN:$p(R  
~"CGur P  
VL$ T  
OmO#} k<  
…months after date||…months after date…月后付款 "cP g_-n  
Jt@ lH  
W% -XN  
|f#hGk6  
见票后…日付款…days after sight||…days sight b' y*\9Ru  
x
I{4<m/0N  
.t5.(0Xk[A  
)J}v.8  
见票后…月付款…months after sight||…months sight Oo}h:3?  
t'l4$}(  
IrqM_OjC  
(^m] 7l  
同组票据set of bills P*OG`%y  
wG3b{0  
'#V@a  
a3tcLd|7J  
单张汇票sola of exchange||sole of exchange d*0R Bgn  
!S#3mT-  
nQjpJ /=  
Y \-W`  
远期汇票usance bill||bill at usance KBmOi  
{E :`  
*;Mi/^pzK  
Qs6Vu)U=  
长期汇票long bill QLWnP-  
$`E?=L`$  
Pwl*5/l  
<gkE,e9  
短期汇票short bill m-
vn5OX  
=cS&>MT  
fY[Fwjj3  
,,gMUpL7_8  
逾期汇票overdue bill X8$Mzeq  
,X4+i8Yc  
s)a-ky(  
`$B?TNuch7  
宽限日期days of grace %8Ff
P5#  
i[!|0U`p  
*c$[U{Px  
j Q5F}  
电汇telegraphic transfer （T.T） ?e$&=FC0;  
L0fe  
D_DwP$wSo  
uL`
#
@nI  
邮汇postal order||postal note （Am.）||post office order||money order f+
cb83}n]  
aDF@AS  
9\_AB.Z:  
"GO!^ZG]  
本票promissory note （P/N） e= IdqkJ%  
&<VU}c^!  
y2jv84 M  
o5o myMN  
押汇负责书||押汇保证书letter of hypothecation djdTh +>28  
>K
u4Il+36  
EZ)b E9  
,|A^ <R`  
副保||抵押品||付属担保物collateral security Z<nNk.G  
J:@gmo`M;V  
$ZM'dIk?  
atTR6%!6  
担保书trust receipt||letter of indemnity g,Ob/g8uc  
3W?7hh  
r3'J{-kl  
\sNgs#{7E7  
承兑||认付acceptance Hd~g\  
Q,3kaR@O  
wpK1nA+7N  
ywwA,9~  
单张承兑general acceptance ^4n#'
'wJ  
[bhKL5l  
Msqqjhoy  
ET}Z>vU} +  
有条件承兑qualified acceptance 4z<c8 E8  
9O;Sn+  
c MY}Y [2c  
\3JCFor/  
附条件认付conditional acceptance gi!_Nz  
duG!QS:  
`K{}  
>(RkoExO/  
部分认付partial acceptance   3``JrkPI