[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。    8%RI7Mg  
会计报表statement of account OVk~N)  
pe&UQ C^  
!8tS|C#2  
/Y^8SO4  
往来帐目account current B8I4[@m>w\  
/b,TpuM^  
/\Q*MLwD  
YH:8<O,{-  
现在往来帐||存款额current accout #:ns64|  
P|jF6?C  
C0x"pO7  
& GWkq>  
销货帐account sales Z"I/ NGiU  
"zZIS6j  
1MA@JA:T  
xU9@$am  
共同计算帐项joint account %1:chvS  
{fSfq&o  
o!&WsD  
g2p"LWex-  
未决帐项outstanding account 2)/NFZ  
+1;'B4  
")lw9t`  
q S8B##x+=  
贷方帐项credit account||creditor account gH:ArfC  
>E"9*:.^a  
YTyX`Y#  
J7i+c];!<  
借方帐项debit account||debtor account 19d6]pJ5  
:]eb<J  
v@u<Ww;=@  
$R^lo$(  
应付帐||应付未付帐account payable yqSY9EX7  
Q1tpC
T  
(B`sQw@tu  
</E>tMW  
应收帐||应收未收帐account receivable fUcLf
nr  
:mv`\  
SQ#7PKH  
aU<s<2O)  
新交易||新帐new account 9XV^z*E(J  
t;#Gmo  
r[HT9  
?~2Bi^W5  
未决帐||老帐old account M$&>5n7  
jQt
SwVDr  
^b53}f8H  
V,LVB_6  
现金帐cash account jM__{z  
^@.G,u  
XT||M)#  
t =dO  
流水帐running account }e=e",
eAT  

wRVD_?  

MEU[%hty_  
\{PNwF?  
暂记帐||未定帐suspense account kX8=cL9G  
am:.NG+  
[b`6v`x  
,$Tk$  
过期帐||延滞帐overdue account||pastdue account 8wF#e\Va0  
 Tb#
  
d=e{]MG(  
If.n(t[M9  
杂项帐户sundry account .s};F/(diD  
/PC`0/b  
$!`L"szqD*  
6ojo##j  
详细帐单||明细表detail account .xpmp6-  
RG?MRxC  
F!~l MpuE  
0>Fqx{!heq  
呆帐bad account (2%>jg0M  
%CT!$Y'n  
%c1FwAC  
?L
`ZKRD  
会计项目title of account :QKb#4/8;  
T}2:.Hk:N  
Ed=}PrE  
eycV@|6u*  
会计薄||帐薄account-book #`j][F@N  
d;g-3Pf  
46dc.Yi  
{8ECNQ[]  
营业报告书||损益计算表account of budiness||business report g8Aj `O  
*8206[y  
6z]`7`G  
`Qq/F]  
借贷细帐||交验帐account rendered 73pC  
_m7co :  
tDU}rI8?  
 b_ JWnh  
明细帐account stated ZeTL$E[E}  
2[BA(B  
xOM_R2Md  
lWlUWhLnP  
与…银行开立一户头to open an account with L?.7\a@  

x@ 6\Ob  
HPTHF  
sU*3\  
与…银行建立交易to keep account with Zsk?QS FE  
1 mHk =J~  
5U;nhDmM  
54wM8'+  
继续记帐to keep account CKN8z  
7*g(@d  
O3&
|}:<  
lrn+d$!@  
与…有交易to have an account with J=VyyUB  
qSR?,G  
^Yr|K  
:o<N!*pT  
作成会计帐||有往来帐项to make out an account with R ^^1/%  
NlMQHma  
Pzptr%{  
,0.|P`|w  
清算||清理债务to make up an account J5-rp|  
=<>pKQ)[  
?KCxrzf  
Q_v\1"c  
清洁帐目||与…停止交易to close ones account with sM0c#YK?  
i&1U4q  
hOl=W |)v  
bCt_yR  
结帐to close an account Lv^a+'  
=E; #OZO  
j^rYFS w:Q  
;h~?ko  
清理未付款to ask an account||to demand an account 0tSA|->(  
@F~0p5I  
< )Alb\Z  
Q{8qm<0g  
结清差额to balance the account with -t%L#1k  
G
+fd.~aGE  
:( +]b  
z6Fun  
清算to settle an account||to liquidate an account||to square an account g"w)@*?K  
>]^>gUmq
 
z,M'Tr.1|  
m^5s>hUl  
审查帐目||监查帐目to audit an account U~Xf=f_Q$  
\N4d_fPj  
N:A3k
p  
FSFFk~  
检查帐目to examine an account mQFa/7FX  
|
z]aa  
Ko]QCLL  
dRHlx QUn  
转入A的帐户to charge the amount to As account p[_Yi0U  
.Dc28F~t  
6xyY+  
}z8{B
3K  
以计帐方式付款to pay on account OA!R5sOz"  
<r0.ppgY  
EqVsxwa  
l&vm[3  
代理某人||为某人on ones account||on account of one (/('n Y  
U2VV[e)Z!  
bx;yHIRb  
o; 6fvn  
为自己计算||独立帐目on ones own account 0T1HQ  
E
`Q;DlXv>  
,0BR-#  
/*AJ+K._  
由某人收益并负风险on ones account and risk||for ones account and risk v/]Qq  
RfD{g"]y  
Wk7L:uK  
vU?b"n  
由某人负担for ones account||for account of one 
<>SR4  
mu 2 A%"7  
a$~IQ2$|6  
2O$95M  
按某人指示||列入某人帐户by order and for account of one \FIa,5k8  
r9+E'\  
#Tup]czO  
U? {'n#n 5  
列入5月份帐目for May account <j{0!J@:  
"xL;(Fqu  
@TdQZZ}G\x  
,}eRnl
\  
编入某中帐项下to pass to the account of||to place to the account of ,:Rft  
hN Z4v/  
J'I1,5(  
AD~~e% s=  
寄出清算书to send in an account||to send in render an account )GB3=@  
fui4

@  
R)
sp
 
i_[^s:*T  
支票薄cheque book HyZVr2  
Uzan7A  
$
,8CH)w  
q"{Up
  
支票陈票人cheque drawer ox!|)^`$_  
b24NL'jm  
`Ev A\f  
6U;Jg
_zS  
持票人cheque holder PN1(j|  
l*F!~J3  
%KbBH:z05  
,`ZPtnH+  
不记名支票cheque to bearer||bearer cheque +io;K]C  
04I6-}6  
1zh$IYrd  
E}xz7u   
记名支票||认人支票cheque to order H.jLGe>  
kHt! S9r  
f?/|;Zo4  
2neF<H?^o  
到期支票antedated cheque XR{5]lKt_  
@4G.(zW  
1<XiD3H;  
bs<WH`P  
未到期支票postdated cheque C ffTv  
?&whE!  
m1^dT_7Z  
WHlD%u  
保付支票certified cheque I ybl;u  
s[0prm5.  
nU=f<]S=  
",M
K'\E  
未获兑现支票，退票returned cheque IeRl6r%:  
}V1DyLg:  
sh',"S#=@  
^BF@j4*~  
横线支票crossed cheque XA&tTpfJE  
DBj;P|L_  
OhSt6&+  
#U?EOm  
普通横线general crossing U6/m_`nc  
[JX}1%NA  
0Zc*Yd H  
fl pXVtsQ  
特别横线special crossing K B`1%=  
oyKt({  
oiTMP`Y  
?`vM#)  
空白支票blank cheque %0 ll4"  
|x _-I#H  
vSyi}5D  
,wry u|7"$  
失效支票，过期支票stale cheque p%1xj2 ?nN  
eHF(,JI  
b6LC$"t0  
g(@$uJ  
普通支票open cheque h 7(H%(^_  
wzNt c)~i  
~xlMHf  
%S(#cf!HP  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g9FVb7In_  
h-?q6O/|  
SU_]C+  

`>
`K7-H  
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Hnd9T(UB  
jza}-=&+e  
Pv{,aV\I}  
&9RW9u "  
支票换现金||兑现to cash a cheque /VhE<}OtH  
~n8*@9[  
6*(h9!_T1  
\Age9iz&  
清理票款to clear a cheque 2-cU -i4  
])$."g  
`aO@N(  
UgnsV*e&  
保证兑现to certify a cheque =E"kv!e   
YaY;o^11/  
JEm?26n X  
w{:Oa7_A  
填写支票数额to fill up a cheque ZVL-o<6  
2h|(8f:y  
Dvq*XI5  
n&3iv^  
支票上划线to cross a cheque JucxhjV#,  
=7J|KoKK  
(8@hF#N1  
f@F^W YQm  
开发支票to make out a cheque Il&"=LooZ  
7&RJDa:a7T  
[MQJ71(3  
|`94Wj<  
签发支票，开立支票to draw a cheque||to issue a cheque <mo^Y k3  
{'c%#\  
?,i#B'Z^  
&,Zz  
透支支票to overdraw a cheque 11@2;vw  
-}N\REXE  
]UCk_zWsn1  
jy__Y=1}  
背书支票to endorse a cheque >QZt)<[  
x3I%)@-Z  
\\R*V'e!  
=-Q  
请付票款||清付票款to pay a cheque||to honour a cheque zZ+LisSs&  
f_5R!;  
wzQdKlV  
g]@R'2:1  
支票退票to dishonour a cheque 2=/g~rp*  
YCB 3  
"13 :VTs[5  
X_tW#`  
拒付支票to refuse a cheque >;'1k'  
m[xf./@f{  
 CK!pH{n+  
)q]j?Z.  
拒付支票to stop payment of a cheque 9tc@   
Vm1c-,)3  
iz  GaV[  
P B6/<n9#  
提示要求付款to present for payment Vg [5bJ5  
LnRi+n[@7  
$Pb[c%'  
]N(zom_0d  
见票即付持票人payable to bearer xU\:Vid+A  
9J;H.:WH  
Am=PUQF$  
_"w!KNX>(~  
支付指定人payable to order >g i{x|/  
s<r.+zqW  
RJ@e5A6_  
^%*{:0'
 
已过期||无效out of date||stale /hEGk~  
Jn:GA@[I  
:jKXKY+T  
LWb}) #E  
请给出票人R/D||refer to drawer z5*O@_r+.b  
(27F   
k#=leu"I  
tv=FFfQ  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P2:Q+j:PX  
p2NB~t7Z  
1\608~ZH  
%{VI-CQ  
文字与数字不一致words and figures differ eUw;!Du  
K[|P6J   
Mn\B\  
E~g}DKs_5  
支票 2,e|,N"zN  
h9n<ped`A;  
时间已过account closed lSbM)gL  
/h.3<HI."*  
9B ;Sk]y  
pu)9"Ad[ G  
更改处应加盖印章alterations require initials cSs
/XJZ  
.HyiPx3^  
$Q$d\Yvi  
u/:Sf*;?  
Dp6"I!L<|  
dv9Pb5i  
时间已过effects not cleared Y)5uK:)^  
AA& dZjz  
xo 'w+Av  
2Ku#j ('  
停止付款payment stopped Umwg iw  
.Zt/e>K&  
.-26 N6S  
nT.2jk+  
支票毁损cheque mutilated |v'5*n9  
BMj&*p8R  
<@j  
4aGpKv W  
汇款||寄钱to remit||to send money ]:#$6D"  
+4p;4/=  
n|,Vm@zV  
{}C7VS1  
寄票供取款||支票支付to send a cheque for payment lRK?%~  
qmyZbo|8&  
qlT:9*&g  
n2hsG.4  
寄款人a remitter ^t%M  
m1; <T@  
i &Cqw~.H  
lz0]p  
收款人a remittee F"#*8P  
G}xBYc0b  
KQZRzX>0  
44{:UhJkx  
国外汇票foreign Bill ZU@jtqq  
C)^\?DH  
'0M0F'R  
 F%$Ws>l  
国内汇票inland Bill 5e8-?w%e  
0 S8{VZpy  
(qONeLf%  
+hhbp'%  
跟单汇票documentary bill \mit&EUh}  
'u%;6'y  
a#GqJ?nY  
Ip\g^ia  
空头汇票accommodation bill oqo8{hrdHk  
JJOs L!@  
c+XR  
2qR@:^  
原始汇票original bill d}CMX$1  
{73DnC~N  
N5]68Fu'({  
#^w 1!xXD  
改写||换新票据renewed bill dM.Ow!j  
<sG>[\i  
8k% :w0H  
2YEn)A@8  
即期汇票sight bill||bill on demand l{{ #tW  
[beuDZA  
n{* [Y  
)p](*Z^  
…days after date||…days after date…日后付款 [o6<aE-  
RaqrVC  
t~#+--(  
-
/*{^[  
…months after date||…months after date…月后付款 $jL.TraV7  
7cQw?C  
> _) a7%  
Ok"wec+,  
见票后…日付款…days after sight||…days sight 5Z0x2jV  
3p#^#1/_  
iKO~#9OF  
A[Xw|9  
见票后…月付款…months after sight||…months sight z$,hdZ]  
XwGJ 8&N  
_+7f+eB  
E_*T0&P.P  
同组票据set of bills 1O{67Pf  
ld0WZj   
/;[')RO`  
N4FG_N  
单张汇票sola of exchange||sole of exchange ku=q:ryO  
`Q[$R&\  
s@9#hjv2  
o W [-?  
远期汇票usance bill||bill at usance N* QI>kzU  
R'_[RHFC  
P|4a}SWU  
3KZ h?~B  
长期汇票long bill v7RDoO]I  
riQ?'!a7  
![Y$[l  
.- o,_eg1f  
短期汇票short bill X13bi}O6#  
8A=(,)`}9  
f5eX%FR  
x6]?}Q>>D
 
逾期汇票overdue bill ENr&k(>0HQ  
!o7.L%S  
e<pojb1Q  
$NSYQF%aO  
宽限日期days of grace awtzt?VtLh  
z5zm, Jw  
[ ff.R  
m[rJFSpef  
电汇telegraphic transfer （T.T） PI?[  
-
.G0k*[d  
gqamGLK  
P^r8JhDJ  
邮汇postal order||postal note （Am.）||post office order||money order :2+:(^l  
7eyh9E!_I  
_7VU ,  
{w(N9Va,(  
本票promissory note （P/N） Obm\h*$  
ny0`~bl{p  
5VS<
I\o}  
a7R7Ks|q  
押汇负责书||押汇保证书letter of hypothecation  G%{jU'2  
6I<`N  
G#>nOB  
ewR0e.g  
副保||抵押品||付属担保物collateral security #k6T_
ki  
9lwg`UWl,  
:nn'>  
)XWL'':bF  
担保书trust receipt||letter of indemnity >3/<goXk7  
:/0 8}!_:  
c_i;'  
B("kE`  
承兑||认付acceptance J=Z"sU=  
A}o1I1+  
\hVF K6  
Ki2_Nh>tM  
单张承兑general acceptance G}x^PJJt  
n%}0hVu  
>ZT3gp?E  
TOs|f8ay  
有条件承兑qualified acceptance  d p].FS  
ofV{SeD67  
Yi3DoaS;"  
78kk"9h'  
附条件认付conditional acceptance aE}u5L$#  
TqC"lO>:Q  
wrWWXOZ4  
.#SWfAb2h  
部分认付partial acceptance   4_eq@'9-q