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。
?v Z5 ^k 会计报表statement of account
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;:p vA#?\j2 YL@d+
-\ 5h>t4 [~ 往来帐目account current
J.pe&1 @-BgPDi.Z `*Jw[Bnh8 ybVdWOqv 现在往来帐||存款额current accout
u^uo=/ 0= -D Lz;E/a}s 6T=zHFf~ 销货帐account sales
KDy:A>_ G" f n'N^ <>K@#|%Y& 0%5x&vx'S 共同计算帐项joint account
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V39)[FH} 未决帐项outstanding account
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)|" &<%U7?{~ 贷方帐项credit account||creditor account
cRC)99HP kn|z YK|Y^TU^ _\2^s&iJh 借方帐项debit account||debtor account
*oz=k 1">]w2je: rCO:39L- -Fs^^={Q 应付帐||应付未付帐account payable
{cBLm/C hX@.k|Yd JPT VZ [/I1%6; 应收帐||应收未收帐account receivable
=rDIU&0Y #]5|Qhrr+ S+C^7# lT mLn =SU{# 新交易||新帐new account
)04lf*ti xj!_]XJ^w "Z6: d"S` >}ozEX6c2 未决帐||老帐old account
eX>X=Ku _;+N=/l0 |_;Vb kV Z5>D$ 现金帐cash account
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]=g|e W[3)B(Vq<E 流水帐running account
IK-E{,iKc 6'6@VB =pS\gLQu fE/8;v!= 暂记帐||未定帐suspense account
$zBG19 [% S,,3h0$X t9()?6H\ :22IY>p 过期帐||延滞帐overdue account||pastdue account
ZR'q.y[k) @.X}S"yr (UV+/[, 3rZ" T 杂项帐户sundry account
7o+!Gts] %?EOD=e= g~@0p7]Y xW,(d5RtZ 详细帐单||明细表detail account
WLWE%bDP ZCMB]bL-e y6o^ Knl u-h3xj 呆帐bad account
q'?:{k$% k852M^JP z~xN]= s%z'1KPS 会计项目title of account
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GfU+'k;9 6mBX{-Z[ 会计薄||帐薄account-book
v}]x>f morI'6N d/(=q \wNn c" 营业报告书||损益计算表account of budiness||business report
,\DB8v6l\A ~]/X,Cf GD'C^\EaZ g}3c r. 借贷细帐||交验帐account rendered
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JVI@1T 明细帐account stated
2ezuP F 4W.;p"S2 fwAN9zs >UJ&noUD#: 与…银行开立一户头to open an account with
#Y}Hh7.< VSZ 6;&2^ VJCh5t* 0mj=\ j 与…银行建立交易to keep account with
"\BP+AF @\!wW-:A 0 \LkJ*i Bw*z4qb{yH 继续记帐to keep account
n/@/yJ<EFi B;;D(NH ''BP4=r5n ~~zw[#' 与…有交易to have an account with
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OV8b~k4= hCT%1R}rKr 作成会计帐||有往来帐项to make out an account with
\-s) D#Y;r NTL#! MmWJYF= X=\#n-* 清算||清理债务to make up an account
;6b#I$-J- fe37T@ +H&_Z38n v[a#>!;s 清洁帐目||与…停止交易to close ones account with
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3jxt rY!uc! ,uKvE`H N0vd>b 结帐to close an account
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a DQlaSk4hF_ _f3A6ER` zW0AB8l 清理未付款to ask an account||to demand an account
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tu>z+P! 结清差额to balance the account with
&YT7>z, o~-X7)] z)VIbEy =(n'#mV 清算to settle an account||to liquidate an account||to square an account
2/7=@>| y9*H rd,mbH[<C 6ZG)`u".(" 审查帐目||监查帐目to audit an account
"}OFwes Y$ChMf ,#wVqBEk g
Go 检查帐目to examine an account
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l#~FeD 转入A的帐户to charge the amount to As account
44W3U~1 huF L [ Q"Ec7C5eM Z@[,"{Sn 以计帐方式付款to pay on account
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g$_ ]X _"sRL}-Z JA{YdB;il 代理某人||为某人on ones account||on account of one
CD&m4^X5D Vd?v"2S(9 /B!m|)h5~ pt4xUu{ 为自己计算||独立帐目on ones own account
*cf"l \9}5}X_x. FvJSJ.;E, -1_Z*?=- 由某人收益并负风险on ones account and risk||for ones account and risk
n21$57`4 z;/'OJ[. .u*].As= 4 P;O8KA5y 由某人负担for ones account||for account of one
}-L@AC/\# WvJ?e +E [b Lz^ RE .@ +A 按某人指示||列入某人帐户by order and for account of one
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oVD+\~Y ) ,hj7 列入5月份帐目for May account
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5)4^bk cik@QN<[0 编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account
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`_'Dj> VjqdKQeVq 支票薄cheque book
BLH=:zb5 %^l&fM* 0X?fDz}jd 7S2F^,w 支票陈票人cheque drawer
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@="b 持票人cheque holder
#5C3S3e= GnOo+hB 2jZ}VCzRG 8-5jr_* 不记名支票cheque to bearer||bearer cheque
#Q@6:bBzv 'r n;|K \r%Vgne-g iFCH$! 记名支票||认人支票cheque to order
8~)[d!' y+scJ+< 02^(z6K'&? _<a)\UR 到期支票antedated cheque
T+nC>}*jgJ N`Xnoehu Cj1UD; rgz
I 未到期支票postdated cheque
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;@ 保付支票certified cheque
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A\ /C"s_:m;3 9BD|uU;0 未获兑现支票,退票returned cheque
6J-}&U 'HWgvmw( !(_xu{(DL |J Q:.h 横线支票crossed cheque
A4Q)YY9~ '>|*j"jv- x0A%kp&w TJ[jZuT: 普通横线general crossing
Mto~ / >jz%bY quGPk)c Z)O>h^0 特别横线special crossing
\Tf{ui /N]Ow Mr NOcx& q AVfbcb 空白支票blank cheque
ls"\YSq$ +Q!xEfpO; y[WYH5&DJ :$cSQ(q9a 失效支票,过期支票stale cheque
HA.NZkq.tV 7k t7^V< :IT U0%;!+ K# i*9sM 普通支票open cheque
l&sO?P[ / v6P~XK}G Go+xL/f uU ?37V 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
G2+)R^FSC LYy:IBI7_ ,6orB}w?z h,'mN\6t 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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!'"p 支票换现金||兑现to cash a cheque
tD~PvUJ WQLHjGehe !Zyx$2K n|mJ
E,N 清理票款to clear a cheque
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r %AEK[W+0 `/wq3+ ? F%_,]^ n[ 保证兑现to certify a cheque
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zP4 ngkeJ)M0$ 填写支票数额to fill up a cheque
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9h AeY$.b K*_{Rs0P 支票上划线to cross a cheque
27*(oT fs3-rXoB cdJ`Gk ]EVe@ 开发支票to make out a cheque
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V' (w#slTFT /_:T\`5uO 签发支票,开立支票to draw a cheque||to issue a cheque
j""y2c1 LG Y!j_bD d#vSE.& JhhU
g 透支支票to overdraw a cheque
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.5 PV]k3&y '?`@7Eol 背书支票to endorse a cheque
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= s}[A4`EWH 请付票款||清付票款to pay a cheque||to honour a cheque
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s ;e~{TkD 支票退票to dishonour a cheque
}1a <{& 1Es*=zg 3XAp Y' wuBlFUSg 拒付支票to refuse a cheque
GCP{Z]u +gbX}jF0% daA47`+d .# !'c 拒付支票to stop payment of a cheque
j[m_qohd7 pB g|n=^ WA]%,6 H)`C ncB 提示要求付款to present for payment
gqP-E 08Pt(kzNA ih+*T1#:( 7d|*postv 见票即付持票人payable to bearer
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Qq,i ),nCq^Bp 支付指定人payable to order
J{Y6fHFi F,p`-m[q 3d,-3U Sk6b`W7$ 已过期||无效out of date||stale
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r ] ?DDCew E3~,+68U kfMhw M8kP 请给出票人R/D||refer to drawer
YBYB OH 8iMF 8\ <ICZ"F`S LJRg>8 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
YMc8Q\*B 0[n c7)sW d] b~)!VW ]}mly`Fw 文字与数字不一致words and figures differ
iGG6Myp- -M7K8 N3uMkH-< BA~a?"HS 支票
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>.DF"]XM 时间已过account closed
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\ErJ+i P'a0CE% ksB 更改处应加盖印章alterations require initials
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ayV6m 时间已过effects not cleared
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S304ncS|M 停止付款payment stopped
aQ(`6DQv |BwRlE2CFO ./5jx2V EoKC8/ 支票毁损cheque mutilated
kP)YgkE 1*Sr5N[= {F'Az1^I= r8IX/ , 汇款||寄钱to remit||to send money
U{7 3Xax "e~k-\^Y 'Pf_5q M6J/mOVx5 寄票供取款||支票支付to send a cheque for payment
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cvKV95bn #2h+dk$1 -@rxiC:Q 寄款人a remitter
dSwm|kIa vT?Q^PTO u FMIY(vB Yx6hA#7I 收款人a remittee
C1V# ?03eI vKU`C?,L 3AK(dC[ri |</"N-#S 国外汇票foreign Bill
4py(R-8\ Y5HfN[u^7 +W6Hva. mKV'jm0 国内汇票inland Bill
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G0D^ N;<//, H6_xwuw: "ml?7Xl,n 跟单汇票documentary bill
NjbwGcH%\ cFLd)mt/ !L77y^oV u,fA! 空头汇票accommodation bill
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w2$o\hC 原始汇票original bill
JX{KYU S."7+g7Ar On4w/L9L5 Rvvh{U;t 改写||换新票据renewed bill
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s,as 即期汇票sight bill||bill on demand
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db _Fizgs eZNitGaU @;m$ua*|: …days after date||…days after date…日后付款
H>?F8R_iq !h>D;k6 e H>.B99vp 2Pp&d>E4 …months after date||…months after date…月后付款
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"U"U"F L~dC(J)@ZI 见票后…日付款…days after sight||…days sight
a=+T95ulDy *zy'#`> ?>V6P_r> _UkmYZ/ 见票后…月付款…months after sight||…months sight
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y{}10 同组票据set of bills
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-4flV D 单张汇票sola of exchange||sole of exchange
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U{mbw, bC~~5Cm A62<]R)n 远期汇票usance bill||bill at usance
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eE{ 长期汇票long bill
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9S 短期汇票short bill
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zoP%u,XL 逾期汇票overdue bill
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Xm[- Bf]$X>d 1$ML #5+, 宽限日期days of grace
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?rlh #tjmWGo, J!h^egP 电汇telegraphic transfer (T.T)
KrKu7]If6# +l?; ) ^Y04qeRd +a|/l 邮汇postal order||postal note (Am.)||post office order||money order
7>i2OBkAhB jtKn3m7 +p ALGgAX3t ],lV}Mlg* 本票promissory note (P/N)
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*M " q0O&UE)6Y 押汇负责书||押汇保证书letter of hypothecation
[pgZbOIN37 <7n]Ai@Y 4vdNMV~ "Xn%at4 副保||抵押品||付属担保物collateral security
%f&< wC I^3:YVR& &ZJgQ-Pc(m "0&N} 担保书trust receipt||letter of indemnity
C3VLV&wF Yck~xt&] ]gEhE H4<Nnd\ 承兑||认付acceptance
t FgX\4 N[U9d}Zv bJ3(ckhq 8`v$liH 单张承兑general acceptance
PRs@zkO hI|)u4q }
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p SKXD^OH 有条件承兑qualified acceptance
1u}nm;3 Hl7:*]l7b [-w@.^:]X 4TRG.$2[ 附条件认付conditional acceptance
SEF6B45}1 @Doyt{|T UUtbD&\ `/Y+1 aD 部分认付partial acceptance
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