[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。   6F(hY !}5  
会计报表statement of account d,UCH  
M_Bu,<q^  
^+wk  
opXDm\  
往来帐目account current 
[_
V:)  
K U$`!h  
d.p'pGL  
f~q4{  
现在往来帐||存款额current accout e9 *lixh  
4Ac}(N5D@  
>VP5vkv=  
w-ALCh8o
 
销货帐account sales `kFiH*5%z  
X &D{5 ~qC  
`^x9(i/NE  
w//omF'`  
共同计算帐项joint account `"c'
z;  
>OK#n)U`  
>k;p.Pay%  
%&h c"7/k  
未决帐项outstanding account ya.n'X14  
CcY7$D  
w.z<60%},0  
zW5C1:.3K  
贷方帐项credit account||creditor account pw\P<9e=  
TcJ$[  
^&Q<tN7  
w^Ag]HZN  
借方帐项debit account||debtor account JaI Kjn  
q_sEw~~@!  
b
# u8\H  
s1bU  
应付帐||应付未付帐account payable WI&lj<*  
cI:-Z{M7z  
0q#" clw  
dxCPV6 XI  
应收帐||应收未收帐account receivable X
h}&uZ`A  
o/^1Wm=  
k"0;D-lTZ>  
s6n`?,vw  
新交易||新帐new account D:9 2\l  
:IZ"D40m"  
2"X~ju  
~8{sA5y  
未决帐||老帐old account gi$XB}L+X  
"}zt`3  
A[)C: q,  
/8c&Axuv  
现金帐cash account e;h,V(  
VD[pZ2;4  
`N'V#)Pi  
J+ts  
流水帐running account |##GIIv;i  
cU8xUpq  
.3X Y&6  
Q4Q pn  
暂记帐||未定帐suspense account $FX,zC<=  
n_23EcSy  
RB$ z]/=  
#]Y*0Wzpfn  
过期帐||延滞帐overdue account||pastdue account snC/H G7  
i\Wdo/c-H  
 #^0(  
"HK/u(z)  
杂项帐户sundry account PVYyE3`UB  
t)a;/scT  
v* ~3Z1  
^B]@Lr E^  
详细帐单||明细表detail account =J/FJb  
/{*$JF  
S|AjL Ng#  
Fr [7  
呆帐bad account eV2mMSY  
,H[SI0];  
76@qHTh}  
GBQn_(b9I  
会计项目title of account :_HF j.JW  
/XbW<dfl  
m3 -9b"  
t C)6  
会计薄||帐薄account-book fk{0d  
J^ G  
'*T]fND4  
RN9;kB)c  
营业报告书||损益计算表account of budiness||business report 6q/?-Qcy  
PJ\0JR7a  
OZ(dpV9.S  
$NG++N  
借贷细帐||交验帐account rendered nc?B6IV  
D/ Dt   
Adx`8}N8  
RE"^ )-  
明细帐account stated -t-tn22  
^4pto$#@O:  
8Vn4.R[vE  
caq} &A]C  
与…银行开立一户头to open an account with !#N\b  
46No %cSiG  
(f#b7O-Wn  
n}nEcXb  
与…银行建立交易to keep account with 8dO?K*J,H'  
/aqEJGG>  
j6YiE~  
qJv[MBjk3B  
继续记帐to keep account \".^K5Pm  
8e2?tmWM  
WAPhv-6  
4N>>+]MWc  
与…有交易to have an account with #&8rcu;/  
N4!<Xj  
{
eT.SO  
(z7+|JE.  
作成会计帐||有往来帐项to make out an account with Wf26  
n/Dp"4H%q  
I4c!m_sr  
T.:+3:8|F  
清算||清理债务to make up an account o l ({AYB  
3$/ 4wH^  
1vevEa$  
zsQoU&D
5  
清洁帐目||与…停止交易to close ones account with n"D ?I  
TnH\O$  
zGlZ!t:  
ip:LcGt  
结帐to close an account ~mp0B9L%  
;H0{CkH  
qUJ aeQ  
q_ fam,9  
清理未付款to ask an account||to demand an account KY9n2u&4  
5Fw
- d  
NL"G2 [e  
CI7A# 6-  
结清差额to balance the account with Z;DCI-Wg  
nv/[I,nw  
0 p
uY"[c  
<[~,uR7  
清算to settle an account||to liquidate an account||to square an account W;_E4  
zGo |JF  
^QXbJJ  
lS5ny  
审查帐目||监查帐目to audit an account ^TdZ*($5  
P:xT0g tt  
2DDsWJ;  
5Rv+zQ#GR  
检查帐目to examine an account y/_XgPfWU  
D
l\`  
bn9;7`>.  
t+Bf#:  
转入A的帐户to charge the amount to As account mI1H!  
Xl-e !  
X` YwP/D  
8{ c!).  
以计帐方式付款to pay on account KLWDo%%u  
$.E6S<(h  
t#E}NR  
fxQN+6;  
代理某人||为某人on ones account||on account of one  # TkR  
A<MtKb  
Hf gz02Z$  
ro~+j}*  
为自己计算||独立帐目on ones own account _.)eL3OF  
6sfwlT  
}Fb!?['G5  
xyh.N)  
由某人收益并负风险on ones account and risk||for ones account and risk v $({C  
1 OaXo!  
V A^l+Z,d  
'fd1Pj9~$  
由某人负担for ones account||for account of one ts~{w;c  
8(U{2B8>\%  
u{H?4|'(  
|AZ
W9  
按某人指示||列入某人帐户by order and for account of one  vb{i  
\%jVg\4'  
kLSrj
\6I[  
9"{W,'r&d  
列入5月份帐目for May account $1 4:(<   
!0VfbY9C  
]2SI!Ai7  
o2H1N~e#c  
编入某中帐项下to pass to the account of||to place to the account of },$0&/>ft  
(]2H7X:b  
%q3$|>  
+C]&2zc.  
寄出清算书to send in an account||to send in render an account .d<W`%[  
a6x j
\w  
=3xE:  
<U Zd;e@  
支票薄cheque book jdA ]2]  
=qVP] 9  
:a[Ihqfg  
_u0$,Y?&|  
支票陈票人cheque drawer )eeN1G`rDE  
I<oL}f  
6=_~0PcY  
-NGK@Yk22  
持票人cheque holder Dr3n+Q  
4vnUN  
w
*7|dZk{  
)=pD%$iq  
不记名支票cheque to bearer||bearer cheque E$s/]wnr[  
XKOUQ
c4!R  
R{YzH56M  
]$-cMX  
记名支票||认人支票cheque to order Z4TL6]^R  
9 ' 1B/{  
t:~t@4j}  
~`8hwR1&z  
到期支票antedated cheque ,$*IzL~  
'_s}o<  
/lhz],w  
K-vWa2  
未到期支票postdated cheque bp<^ R  
unl1*4e+  
+>^7vq-\'  
|iYg >  
保付支票certified cheque #U7_a{cn"M  
Pf_F59"  
`bI)<B  
D|bBu  
未获兑现支票，退票returned cheque &Nl2sey  
'vV$]/wBF  
QWnndI_4p  
G#`\(N
W  
横线支票crossed cheque qZk'tRv  
rsNf$v-*  
P@}Pk  
U 5w:"x  
普通横线general crossing U'( sn  
_o6G6e,  
n^(A=G  
. v)mZp  
特别横线special crossing 8;P2A\X  
=s97Z-  
Wl"0m1G  
qem(s</:  
空白支票blank cheque 4R%*Z~  
$o?@0  
o5o^TW{  
?8@>6IXn  
失效支票，过期支票stale cheque 4DWwbO  
PaB!,<A  
Z
,7R;,qX  
Cr/`
keR  
普通支票open cheque DC+wD Bp;  
EpPf_ \o  
5~ 'Ie<Y_  
U]~^ZR  
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i8X`HbmN  
.aOnGp  
Rf %HIAVE  
5r{;CKKz
 
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !<@J6??a}s  
9.O8/0w7LV  
Bvjl-$m!v  
\(UKdv  
支票换现金||兑现to cash a cheque t%1^Li  
Vn=qV3OE]  
zzGYiF?  
[`=LTBt  
清理票款to clear a cheque `\|ssC8u  
qk(P>q8[  
?NNn:tiD  
~:Uwg+]j  
保证兑现to certify a cheque 8[%Ao/m  
" K*  
SF]@|  
W1aa:hEf  
填写支票数额to fill up a cheque 1YxgR}7  
I,6/21kO  
Ei>m0 ~<\  
H(^bC5'  
支票上划线to cross a cheque n}-
3o]ku  
I8  
'Yy&G\S  
xgsjm))  
开发支票to make out a cheque 7\ SUr9[  
W{cY
6@  
6$Q,Y}j  
8 (jUe  
签发支票，开立支票to draw a cheque||to issue a cheque #b0{#^S:  
3B0lb"e  
nx":"LFI  
!{^\1QK  
透支支票to overdraw a cheque 7YWNd^FI V  
y? (2U6c  
R H;:9_*F  
a)-FGP^  
背书支票to endorse a cheque {[Q0qi =  
u<ySd?  
]Al;l*
yw  
6"j_iB  
请付票款||清付票款to pay a cheque||to honour a cheque %%%fL;-y  
^>4
o$}  
=8G&3 R  
72oWhX=M%  
支票退票to dishonour a cheque YOyX[&oi  
}]P4-KqI  
:bU(S<%M  
6`01EIk  
拒付支票to refuse a cheque {2'm^0Kl  
XdEPbD-  
e59dVFug.U  
U4?(A@z9^  
拒付支票to stop payment of a cheque Doze8pn  
-7 >)i  
E|"=. T  
_,h@:Xij  
提示要求付款to present for payment BF|(!8S$U  
I XA>`D  
`RQ#.   
2+8#H.  
见票即付持票人payable to bearer 0O!cN_l|  
C2e.2)y  
R/b4NGW@  
"HMP$)d  
支付指定人payable to order C}g9'jY  
sE(HZR1  
d=.2@Ry  
[}mA`5  
已过期||无效out of date||stale 9W*+SlH@!  
zQ
y"m-Q  
5@osnf?  
Oq hD7 +  
请给出票人R/D||refer to drawer Rxpn~QQ  
"LhUxnll  
Tz&Y]#h_  

D8K-K]W@  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *2"6fX[  
^[:9fs  
|Q~cX!;  
w [>;a.$  
文字与数字不一致words and figures differ qgt[~i*  
kW3E =pr  
i yYJR  
y2HxP_s?P?  
支票 `XTh1Z\  
UQCo}vM  
时间已过account closed T4e\0.If  
5vzceQE}  
~0"p*?
^  
8Chj w wB  
更改处应加盖印章alterations require initials #1'\.v  
=%)+%[wv  
~i'Nqe_  
q
=HHNjj8  
V2Q$g^X'  
4S0>-?{  
时间已过effects not cleared "e3["'  
Id'RL2Kq*&  
!4"sX+z9  
txql 2  
停止付款payment stopped Cm$1$?J  
0Y=![tO8  
^he=)rBb?  
ij5g^{_T;8  
支票毁损cheque mutilated 2],_^XBvB  
`L;eb a  
O^>jdl!TZ  
A?Qa 4i  
汇款||寄钱to remit||to send money  q}Z3?W  
- "*r  
!33#. @[  
Bc-yxjsw  
寄票供取款||支票支付to send a cheque for payment aMARZ)V  
yj6@7@l>A  
`?\tUO2_T  
:yT-9Ze%q  
寄款人a remitter [//R~i?  

DQ.v+C,  
aFiCZHohw  
~\nBjM2  
收款人a remittee v}G]X Z8  
u.p
x z8  
4Q=ftY<  
/e\{   
国外汇票foreign Bill 7DW]JK l  
pqM~l&  
3XiO@jzre  
"i.r@<)S  
国内汇票inland Bill ? ]sM8Bd}  
0rk]/--FGJ  
 c9''  
R`Aj|C z  
跟单汇票documentary bill y <R=  
hli|B+:m"  
|4)  
yDb'7(3 -  
空头汇票accommodation bill M x5`yT7  
OkAK  
6TWWlU^e  
_fFU#k:MU  
原始汇票original bill >M%\T}5  
:H6FPV78  
<q)4la  
Dq\ Jz~  
改写||换新票据renewed bill O40+M)e]  
C;AA/4Ib  
%x;x_  
\2[<XG(^  
即期汇票sight bill||bill on demand ymY1o$qWB}  
D8{D[fJ;  
U8#xgz@  
o 6{\Zzp  
…days after date||…days after date…日后付款 6[qA`x#  
{",MCu_V  
>t,M  
yn AB  
…months after date||…months after date…月后付款 )/ Ud^wi  
d|9b~_::V  
JE5  
+ Y.1)i}  
见票后…日付款…days after sight||…days sight JG`Q;K  
lA!"z~03*  
4P
Lk  
xVB;s.'!  
见票后…月付款…months after sight||…months sight vgIpj3u  
~8 H_u  
P;ZU-G4@  
lv0nEj8F  
同组票据set of bills P`4]-5gE  
a`9L,8Ve  
# M,
 7  
Z0 !5d<   
单张汇票sola of exchange||sole of exchange {yAL+}  
<^.=>Q0S\  
!2\ r LN  
z@|dzvjl Q  
远期汇票usance bill||bill at usance ^Jp&H\gI.  
2Q7R6*<N:  
p=GWq(S6  
Tl]e%A`|  
长期汇票long bill }uHrto3M  
=.<@`1  
wZT%Ee\D%  
w1x" c>1C  
短期汇票short bill 5la>a}+!!h  
2=0DCF;Bv  
%)jxW
{  
@[<nQZw:  
逾期汇票overdue bill C ,V%B  
f|A riM  
U/ V  
Ft=zzoVKg  
宽限日期days of grace _
cTh#t ^  
{_N,=DQ!  
vzzE-(\\e  
+cJy._pi!  
电汇telegraphic transfer （T.T） q>f<u&  
r;9 r!$d  
.Ig+Dj{)  
N- e$^pST  
邮汇postal order||postal note （Am.）||post office order||money order rD?L  
e+v({^
k  
8 a!Rb-Q:  
fy@avo9  
本票promissory note （P/N） |yyO q  
c0c|z Ym  
bawJ$_O_  
76tdJ!4Z  
押汇负责书||押汇保证书letter of hypothecation f:*vr['d  
VUTacA Y>L  
5Dp #u  
Y^Nuz/  
副保||抵押品||付属担保物collateral security waX>0e  
&uP~rEJl+  
I{JU-Jk|  
gM>t0)mGK  
担保书trust receipt||letter of indemnity HCK|~k  
NW~z&8L  
DU%w1+u  
5vo.[^ty  
承兑||认付acceptance UT~a&u  
kK8itO  
+[\eFj|=  
hLJM%on  
单张承兑general acceptance }(a+aHH  
qQ\Y/ }F  
jR=s#Xz  
j Ja$a [  
有条件承兑qualified acceptance XxHx:
mi  
}:: S0l  
aKU*j9A?;Z  
T5urZq*R  
附条件认付conditional acceptance T0)4v-EO  
\txbhWN  
(mxT2"fC  
B1]bRxwn?  
部分认付partial acceptance   80A.<=(=.