[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。   .bh7  
会计报表statement of account |P9)*~\5  
Vn/FW?d7  
/k\)q  
0!:%Ge_  
往来帐目account current T0@<u  
a{ByU%  
65+2
+p  
!,7)ZW?*8  
现在往来帐||存款额current accout (8W?ym  
$Zrc-tkV  
]nxSVKE4p  
5HAAaI  
销货帐account sales ESS1 L$y  
sC :.}6  
K
7qR  
JkLpoe81  
共同计算帐项joint account yWH! v]S  
6TQ[2%X'  
O6q5qA  
raP9rEs  
未决帐项outstanding account ~/K'n  
e]:(.Wb- 9  
iNL>TVUM  
XzBl }4s  
贷方帐项credit account||creditor account u~N'UD1x  
_*t75e$-  
shY8h   
U:aaa  
借方帐项debit account||debtor account O`>u70  
ub4(g~E  
U'}[:h~)  
~ Bt>Y  
应付帐||应付未付帐account payable $D*Yhv!/  
B|AIl+y  
u$"Ew^C  
9J}^{AA  
应收帐||应收未收帐account receivable ZZeF1y[q  
4% jQHOZ  
fhki!# E8M  
catJC3  
新交易||新帐new account 1HRcEzA  
j  W-K  
'z};tIOKJk  
%LnG^L  
未决帐||老帐old account 4"+v:t)z6{  
l
p1GK/!s  
,YrPwdaTB
 
\%#
luk@:  
现金帐cash account )Y=ti~?M(  
5lE9UoG[Q  
T'14OU2N{Y  
$h1pL>^J  
流水帐running account Q6PMRG}/o  
o~'UWU'#
 
*.-qbwOg  
"!o|^nN,  
暂记帐||未定帐suspense account 2$joM`j$  
n=h!V$X  
sFRQFX0XoY  
`S]DHxS  
过期帐||延滞帐overdue account||pastdue account 6?l|MU"Q.  
TzV~I\a|  
*,XT;h$'>  
,LDdL  
杂项帐户sundry account }Szs9-Wns  
W=!D[G R  
4m_CPe  
@p9YHLxLjQ  
详细帐单||明细表detail account YD;"_yH  
+tv"j;z  
9+frxD&pO  
d((,R@N'  
呆帐bad account t,yMO  
r 4+%9)  
tfd!;`B  
2TX.%%Ze  
会计项目title of account IU rGJ#}O  
1lHB g  
$"{I|UFC  
'# J/e0o@  
会计薄||帐薄account-book .$r7q[  
~"U^N:I"  
+2^Mz&I@b  
x/?w1  
营业报告书||损益计算表account of budiness||business report (!diPwcv  
!4fT<V(  
I!g+K  
A!_yZ|)$T  
借贷细帐||交验帐account rendered (L7% V !  
7V;wCm#b  
Q|W~6  
Jgzg[6  
明细帐account stated e\H1

IR3  
bqm%@*fZo  
pm'i4!mY<P  
x@,B))WlGr  
与…银行开立一户头to open an account with NGuRyZp69&  
NvjKB)J  
d/`d:g  
oJor ]QYK  
与…银行建立交易to keep account with r[kmgPld  
o<i\1<eI  
tD3v`Ke  
690;\O '  
继续记帐to keep account 7!#34ue  
sKGR28e  
z%[^-l-  
G:!'hadw  
与…有交易to have an account with 4[f>kY%[  
]*pro|  
G297)MFF  
} !RBH( m%  
作成会计帐||有往来帐项to make out an account with HmVp
xD+  
fd zaM&  
eih~ SBSH  
HT=-mwa_]  
清算||清理债务to make up an account sGFC?1r?\  
>`Zw0S  
sWX\/Iyy2p  
!1ZrS  
清洁帐目||与…停止交易to close ones account with Xe:e./@  
mpDQhD[n  
3v:c'R0  
_J33u3v  
结帐to close an account `ouCQ]tKz  
] sV) '-  
y>_*}>2,O  
x_BnWFP  
清理未付款to ask an account||to demand an account n*vhCe L  
{,zn#hU.R  
P)&qy .+E0  
e6hfgVN  
结清差额to balance the account with Bq#B+JwX  
RI-)Qx&!f  
Rkz[x  
VW*d*!  
清算to settle an account||to liquidate an account||to square an account "gGv>]3  
""u>5f  
k5]`:k6  
_q1E4z  
审查帐目||监查帐目to audit an account cXG$zwS\  
Dro2R_j{  
=/L ;}m)7  
b0!ZA/YC-  
检查帐目to examine an account 3eJ"7sftW
 
c:sk1I,d~^  
ca!DZ%y  
)0p7d:%mV  
转入A的帐户to charge the amount to As account V o:Gp  
yOXL19d@p_  
S| v")6  
oBZzMTPe  
以计帐方式付款to pay on account Z^SF $+UN  
[nG@ 3n  
0dKi25J  
-/ h'uG  
代理某人||为某人on ones account||on account of one "`8~qZ7k  
bO\E)%zp  
e!JC5Al7  
.0f6b  
为自己计算||独立帐目on ones own account fPu,@ L  
"fX9bh^  
]\Q9j7}37+  
%$H~  
由某人收益并负风险on ones account and risk||for ones account and risk g6Nw].{  
x;p7n2_  
>lIQM3  
S,%BhQ[  
由某人负担for ones account||for account of one ohj(1jt  
RbGq$vYol/  
&$+nuUA  
 i#W0  
按某人指示||列入某人帐户by order and for account of one >@wyiBU  
B2DWSp-8*  
`U[s d*C"  
/agX! E4s  
列入5月份帐目for May account oD>j26Q  
Zbobi,  
8O0E;6b  
An0Zg'o!G  
编入某中帐项下to pass to the account of||to place to the account of ; &v~tD7  
&]mZp&  
t
V5Uz&:b  
?*h2:a$  
寄出清算书to send in an account||to send in render an account R#0Z  
Az"(I>VfD  
,Kw]V %xOb  
a2tRmil  
支票薄cheque book l
eSR2os  
6~_TXy/  
tjIT4  
="*:H)
  
支票陈票人cheque drawer N akSIGm  
/9..hEq^  
2IGoAt>V  
ohP
CYt  
持票人cheque holder S_ Pa .  

L 2k?Pl  
,J63?EQ3  
gZLzE*NZ  
不记名支票cheque to bearer||bearer cheque @CJ`T&  
]&mN~$+C  
1>"[b8a/  
4I97<zmrT  
记名支票||认人支票cheque to order SlRQi:  
-lNq.pp3-$  
b b]r  
E"l/r4*f@  
到期支票antedated cheque 5i42o+'  
fi.[a8w:W  
WFTXSHcG  
-4!9cE  
未到期支票postdated cheque HpX ;:
/I  
tin5.N)"z  
SL O~  
v
==b. 2=  
保付支票certified cheque f1_b``M  
( ndTEnpp  
/P>t3E2c  
WE|-zo  
未获兑现支票，退票returned cheque X5hamkM*m  
D%+
cf  
zc
n/LF  
`,O#r0m  
横线支票crossed cheque RrG5`2  
ipThwp9  
AJ0 ;wx  
OdrnPo{  
普通横线general crossing (&)PlIi7  
&Oih#I  
sG6ts,={  
OrJuE[R.  
特别横线special crossing @*VfG CQ(  
ZVin+z  
d}Y\;'2,  
$gv3Up"U  
空白支票blank cheque 9 Y-y?Y  
+[R,wsG  
&O:IRR7p  
P,}cH;w6Ck  
失效支票，过期支票stale cheque +=:*[JEK,U  
?E*;fDEC  
5S EyAhB  
pmIOV~K  
普通支票open cheque 2.>WR
~\  
~mR@L`"l  
a^ __Z3g,  
NZTG)<  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |K(2_Wp  
b5u8j  
U_8 Z&  
5x=aJl;G  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *:
+&SxL  
%tOGs80_{  
`Pcbc\"*y  
{#_CzI.0f  
支票换现金||兑现to cash a cheque %lbDcEsf9  
j+9;Cp]NV  
S /kM
#  
]+ KN9  
清理票款to clear a cheque cOq'MDr  
L2,.af6+  
) 43\qIu\  
sYG:\>}ie  
保证兑现to certify a cheque L/Ytkag  
3bd(.he2u  
ILU7Yhk  
d5z=fH9  
填写支票数额to fill up a cheque O?=YY@j  
?^Q8#Y^M  
VK]cZ%)  
X>la!}sV  
支票上划线to cross a cheque  mdtG W  
dKk#j@[n"  
<l.l6okp  
%6%~`((4  
开发支票to make out a cheque kF@Z4MB}yr  
].Sz2vI  
a7fFp9l!  
#B!HPlrv  
签发支票，开立支票to draw a cheque||to issue a cheque ..K@'*u  
fFNscY<4w  
\}n\cUy-  
k',#T932x1  
透支支票to overdraw a cheque #lY_ XV.  
3T= ?!|e  
Ct<]('Hm(  
B4Fuvi  
背书支票to endorse a cheque {M^BY,%*  
BI|TM2oa  
:u9OD` D  
euyd(y$'k  
请付票款||清付票款to pay a cheque||to honour a cheque
4aGVIQ  
]i:_^z)R  
1VR|z  
Pxvf"SXX  
支票退票to dishonour a cheque  W<@9ndvH  
)4e8LO  
{6tj$&\)  
)vsX (/WU  
拒付支票to refuse a cheque }1#prQ0F  
Z_h-5VU-  
(UB?UJ
c  
xep8CimP'  
拒付支票to stop payment of a cheque EvKzpxCh  
:OFs"bC  
:Dj0W8V  
kRb %:*  
提示要求付款to present for payment ^?8/9o  
3OB=D{$V  
%#<MCiaK  
*N&~Uq^  
见票即付持票人payable to bearer ZYS]Et[Q  
B2,c_[UZ.  
6Qk[TL)t  
<2SWfH1>  
支付指定人payable to order %XBMi~  
^~;"$=Wf  
6]sP"  
i*((@:  
已过期||无效out of date||stale 4q"4N2  
;
Rljx3!N  
NZ"nG<;5  
P?ms^  
请给出票人R/D||refer to drawer Rc vp@  
Am!OLGG4  
ka_(8  
c;Gf$9?iC  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GO)5R,  
 b]gVZ-  
`=$p!H8  
kMx)G]  
文字与数字不一致words and figures differ 3yrb7Rn3  
4a=QTq0p  
E)`:sSd9
 
cgi:"y F  
支票 f_2(`T#  
`&9iC 4P  
时间已过account closed +BVY9U?\"  
7$*X   
\ZA@r|=$  
fC".K Yjp  
更改处应加盖印章alterations require initials M@z_tR'3\  
3 "iBcsLn  
_G&gF.|  
9:*[Q" v  
_=cU2  
\n`/?\r.z  
时间已过effects not cleared !QpOrg  
nV`U{} x  
pm=m~  
#jh5%@  
停止付款payment stopped _X|prIOb=  
J5(^VKj  
\(RD5@=!4#  
osl\j]U8  
支票毁损cheque mutilated .1}1e;f-  
I~;w Q  
@qpj0i+>*  
$A`m8?bY  
汇款||寄钱to remit||to send money G j?$HFa  
zW\s{  
<F8e? xy  
PXyv);#Q`  
寄票供取款||支票支付to send a cheque for payment @C<ofg3E  
:..WL;gC  
0'HQ=pP  
*7E#=xb  
寄款人a remitter ;:&|DN3;  
wTD}c1J(  
5rmU 9L  
yM`u]p1  
收款人a remittee i)'tt9f$  
*NG\3%}%|@  
R +U$;r8l  
g60k R7;\  
国外汇票foreign Bill )o<^6Ic%7  
x5CMP%}d  
sQJGwZ7  
|j-ng;  
国内汇票inland Bill KIi:5Y  
*`rfD*  
O,9^R  
[_n
Oo`  
跟单汇票documentary bill E%DT;1  
x9AFN  
S@Rd>4  
,zdGY]$  
空头汇票accommodation bill `IEA  
uorX;yekC  
Q`W2\Kod]  
``P9f
d  
原始汇票original bill |iI dm  
14"57Jt8  
P%)r4+at  
2Kf/Id1  
改写||换新票据renewed bill K2yu}F^}  
vc&v+5Y  
/OWwC%tM/  
Scx!h.\5  
即期汇票sight bill||bill on demand p0WUF\ "  
p<{P#?4 g  
E]rXp~AZm  
5 ty2e`~K  
…days after date||…days after date…日后付款 F3EAjO)ch  
-2; 6Pwmv  
9OV@z6
  
_ ,s^  
…months after date||…months after date…月后付款 x};~8lGT>t  
gu!!}pwV9  
cZQ8[I  
xa@$cxt  
见票后…日付款…days after sight||…days sight (^35cj{s  
aTTkj\4  
k9f|R*LM  
60vmjmXl  
见票后…月付款…months after sight||…months sight }q`9U!v  
9gcW;  
hqvhnqQk  
oj - `G  
同组票据set of bills m2\\!C]f  
qC> tni%  
BV B2$&eJ  
lc[6Mpi7s[  
单张汇票sola of exchange||sole of exchange (s,&,I=@  
hK3-j;eg  
q4[}b-fF  
j|[rT^b@  
远期汇票usance bill||bill at usance 0[l}@K?  
Y7.+ Ma#|  
=G:Krc8w@  
q*UHzE:LI  
长期汇票long bill {P8d^=#q  
X$>F78e*  
EwzR4,r\M  
+d6onO{8  
短期汇票short bill |@X^_L.!  
t2o{=!$WH  
'z. GAR  
@&}}tALi  
逾期汇票overdue bill 'Gn>~
m  
V1]GOmXz  
L;RE5YrH%6  
OJcS%-~  
宽限日期days of grace LeL
Ut<4~  
&u2;S?7m  
Wk0E7Pr  
jsN[Drra  
电汇telegraphic transfer （T.T） $xWwI(SaB  
mKZzSd)p  
W~
 ~'  
hik.qK  
邮汇postal order||postal note （Am.）||post office order||money order +-j-)WU?,  
G?$@6  
e_=K0fFz  
Kyh>O)"G^%  
本票promissory note （P/N） y0d=  
L+8ar9es  
 g{Hgs  
iwK.*0
7+  
押汇负责书||押汇保证书letter of hypothecation _eKO:Y[e  
CVfV   
+Uq|Yh'Q  
h^\vk!Q-d  
副保||抵押品||付属担保物collateral security [./FzlAs  
,&_H   
+HS]kFH  
i(j/C  
担保书trust receipt||letter of indemnity l{[@Ahb}?  
\V>5)Rn  
Z mJ<h&  
p/ ITg  
承兑||认付acceptance NIs7v  
"W7|Xp  
]>X_E%`G<b  
e(t}$Q=  
单张承兑general acceptance uV 5uZ  
T?7u [D[[  
%hVR|K|J  
x"b'Pmw  
有条件承兑qualified acceptance <O1R*CaP  
g+#awi7  
w)EY j+L  
3uuIISK  
附条件认付conditional acceptance L_Ok?9$  
]}v]j`9m%  
<A,V
/']  
2o SM|  
部分认付partial acceptance   lb_N"90p