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。
7#BpGQJQ 会计报表statement of account
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!fn 往来帐目account current
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$ Q!<b"8V] x;cjl6Acm 现在往来帐||存款额current accout
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7j 销货帐account sales
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|"wN] 共同计算帐项joint account
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%hzl3>(). bF'^eR 未决帐项outstanding account
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4 s!VK1X JR1/\F<} 贷方帐项credit account||creditor account
u[_~ !y IG1+_-H: E5P?(5Nv AK/_^?zA s 借方帐项debit account||debtor account
!'()QtvC< ]C =+ <B*}W2\ 7ZbnG@s7 应付帐||应付未付帐account payable
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G9.+N~GZ. 应收帐||应收未收帐account receivable
h[SuuW DbdxHuKa> ?\C7.of iD)R*vnAi 新交易||新帐new account
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{n 未决帐||老帐old account
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Fv"!Ql 1'dL8Y YPraf$ CY&Z*JI"'B 现金帐cash account
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;Zb+WGyj g|r:+%,M 流水帐running account
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[]D@"Bz beyC't ho#]i$b}f2 暂记帐||未定帐suspense account
0Bx.jx0? rULrGoM b$kCyOg Zk*/~f|\ 过期帐||延滞帐overdue account||pastdue account
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`Z*k M VN 75j`3wzu Sq,ZzMw 杂项帐户sundry account
K8{U b fHek!Jv. >}`q4U6$ U$j*{`$4 详细帐单||明细表detail account
kK]JN iX8&mUR I4kN4*d!N, XOQj?Q7)U 呆帐bad account
3+gp_7L 9*gD;) ! P8jXruZr c0v;r4Jo#j 会计项目title of account
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a 会计薄||帐薄account-book
-EV_=a8[y `<>Emc8Z 0?3Ztdlb \'I->O] 营业报告书||损益计算表account of budiness||business report
qkpnXQ }~Z1C0t .!T]sX_P d5gYJ/Qv 借贷细帐||交验帐account rendered
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)Ehd. W)I)QinOH 明细帐account stated
deR2l(0%yr >'3J. FY V_JM@VN}Kk "f|\":\ 与…银行开立一户头to open an account with
hC@oyC(4 @N?A0S/ wehZ7eqm ^v.~FFK 与…银行建立交易to keep account with
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fa ]J\tosTi Zf~Em'g"3 继续记帐to keep account
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|b$S [4 与…有交易to have an account with
c?;~Z |) {)w` 5 3=zHYQ {]1+01vI- 作成会计帐||有往来帐项to make out an account with
{S4^;Va1 %k(V 2]WF (rV#EA+6[` <%fcs"Mb 清算||清理债务to make up an account
~ow_&ftlo 1Wzm51RU 7Pu.<b} }r:H7&|& 清洁帐目||与…停止交易to close ones account with
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hf 结帐to close an account
Z'EXq.hk ?0HPd5=<v v^_OX$=, %,Fx qw 清理未付款to ask an account||to demand an account
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S /8 /2#`3R 清算to settle an account||to liquidate an account||to square an account
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. 审查帐目||监查帐目to audit an account
J A'C\ ?Y4$ Dk&@AjJga 871taL= 检查帐目to examine an account
`8$gaA* kqJ\kd r@;n \ nRKh|B) 转入A的帐户to charge the amount to As account
9L+dN%C 78't"2> B16,c9[ ]<\FtH 以计帐方式付款to pay on account
*,Bo $:(n -A}U^-'a} -:w+`x?XaB mouLjT&p 代理某人||为某人on ones account||on account of one
% j4 5e^t; 3LKL,z 83io@*D 为自己计算||独立帐目on ones own account
-z"=d<@ ;E? Z<3{ f=%k9Y*) =m{]Xep 由某人收益并负风险on ones account and risk||for ones account and risk
8P8@i+[]W \%fl`+` ,[6N64fy #Fx$x#Gc@y 由某人负担for ones account||for account of one
|> mx*G =?Y%w%2 =bt/2nPV Dk$[b9b 按某人指示||列入某人帐户by order and for account of one
rv/O^aL`Y W10=SM} FM\yf]' X"yjsk 列入5月份帐目for May account
>cm*_26;I "5 \<. [o]^\ay xE+Nz5F 编入某中帐项下to pass to the account of||to place to the account of
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aQ 寄出清算书to send in an account||to send in render an account
NE Br)~ ,dhSc<:LT R7xKVS_MP y_bb//IAG 支票薄cheque book
5$C4Ui{<E' CF|c4oY 82 7]}n0*fe I7!+~uX 支票陈票人cheque drawer
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b@ 2, bo *`]LbS 持票人cheque holder
[~cb&6|M Y](kMNUSg zd1X(e<|{ [kfLT::mT 不记名支票cheque to bearer||bearer cheque
FbxrBM p$r=jF& \4;}S&` k )TNAgTmqK 记名支票||认人支票cheque to order
rkw^ RW^ ^HpUbZpat) {9(#X]' =7&2-'(@ 到期支票antedated cheque
1=fP68n a`]Dmw8@ yb)!jLnH Ja$Ple*XU8 未到期支票postdated cheque
3LT[?C]H$ _T,X z_ "P4#Q_ |3tq.JU 保付支票certified cheque
/%W&zd=%# s*A#; R*m=V{iu` .Y;ljQ 未获兑现支票,退票returned cheque
+k@$C,A nP9zTa GR@jn]50 /5@4}m>Z@ 横线支票crossed cheque
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S +e mGf@J6wGz 普通横线general crossing
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w\_! 0taopDi;d 特别横线special crossing
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K5J (`z`ni Xi^#F;@sU 空白支票blank cheque
58T<~u7 eVDO]5? C_c*21X okl*pA) 失效支票,过期支票stale cheque
-Re4G78% -b?yzg,8 Wn p\yx` pf_(?\oz> 普通支票open cheque
G}MJWf Hl 5.1 c#rL !nPwRK> cr;\;Ta_!W 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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*BBf !G`7T 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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W 3B{B6w}t& 支票换现金||兑现to cash a cheque
2aROY2 VR/*h% +:JyXFu 5Z2tTw'i 清理票款to clear a cheque
qB%?t.k7 Tc{n]TV FZUN*5` BKiyog 保证兑现to certify a cheque
!R{C D7|=ev vMDX _trF /U< 填写支票数额to fill up a cheque
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4QR . n"p|tEK 支票上划线to cross a cheque
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c -!p +^wC ^e<"`e Wr3).m52}P 开发支票to make out a cheque
"r:i ( !K?^si Xm#E9 9 1WArgR 签发支票,开立支票to draw a cheque||to issue a cheque
YPq4VX, 9KqN . mBp3_E.t eM3-S=R?<g 透支支票to overdraw a cheque
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4 UJ}Xa&*H\ fV 6$YCf 背书支票to endorse a cheque
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#(1 @Lp;p$G` AK7IPftlH 请付票款||清付票款to pay a cheque||to honour a cheque
RB\0o,mw4 ucVWvXCr m'L7K K-Y) 7wO0d/l_ 支票退票to dishonour a cheque
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拒付支票to refuse a cheque
y([""z3<w "0,d)L0," T)!$-qdz/ yMJY6$Ct 拒付支票to stop payment of a cheque
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提示要求付款to present for payment
ftL>oOz[ |GDf<\ (|{b ZW} /SXms'C 见票即付持票人payable to bearer
`|["{j}^ j K!Y- c`hj^t 01/? 支付指定人payable to order
ZPM,ZGlu: %(9BWO kLr6j-X 6I)1[tU 已过期||无效out of date||stale
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:a@) r]C`# ?|&plf| 请给出票人R/D||refer to drawer
@V9qbr=Z .7BB*!CP Z[(V0/[] !hBzT7CO 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
fnZa IV=H #4?(A[]>H CdTyUl +cDz`)N,, 文字与数字不一致words and figures differ
k:+Bex$g bIX'|= M"E ]r=1 6X@]<R 支票
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/(aKhUjhb 时间已过account closed
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<2\4eusk 时间已过effects not cleared
OMr &f8 ,| \62B` v7"Hvp3w wU\3"!^h 停止付款payment stopped
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支票毁损cheque mutilated
[7QIpt+FSo p'`SYEY@Z a"!D @a oNgu-& 汇款||寄钱to remit||to send money
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9E WHV]H dMA"% R %cDTy]ILu 寄票供取款||支票支付to send a cheque for payment
=Yxu {]G C,+Sv- nFVQOr; =5JTVF 寄款人a remitter
l_GsQ0 B:YUb{CJ ;st$TVzkn 6j]pJ]F6 收款人a remittee
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WWG& D@Zb|EI%< 国外汇票foreign Bill
0FDfB; </K"\EU 39W"G7n?v ] M"l-A 国内汇票inland Bill
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HaL /<(d.6T[}: 跟单汇票documentary bill
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YpFh_Zr[ 空头汇票accommodation bill
P'prp=JD SX$Nef9p J!Kk7!^| k^|P8v+"D 原始汇票original bill
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UB3b 改写||换新票据renewed bill
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3TnqA w[>/(R7im G22=8V wvAXt*R 即期汇票sight bill||bill on demand
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"[dr~. R@=Bk(h *$ZLu jy7 …days after date||…days after date…日后付款
yqpb_h9 OUY65K +U(m b ZJotg*I …months after date||…months after date…月后付款
S[o_$@| P:z 5/??2S 5feCA ,v7 } k[gR I] 见票后…日付款…days after sight||…days sight
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q%u;+/|l gxpGi@5 见票后…月付款…months after sight||…months sight
L#'B-G4&y `TBI{q[y 8$fiq}a s=lkK/ [ 同组票据set of bills
anj*a<C< Xa._ pKrol]cth8 0&1!9-(d 单张汇票sola of exchange||sole of exchange
K!q:A+] /J8'mCuC. kc d~`+C tA+ c 远期汇票usance bill||bill at usance
M[ea!an &lYZ=|6 s)q;{wz z.f~wAT@< 长期汇票long bill
JFx=X=C X0X!:gX g->cgExj Z9rs,_A 短期汇票short bill
CVsc#=w0 eATX8`W SSANt?\Z< u 89u#gCAC 逾期汇票overdue bill
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;*. _zQ3sm &Y2mLPB 宽限日期days of grace
#NM.g RltG/ZI `;L0ax U!sv6=(y@ 电汇telegraphic transfer (T.T)
1MdVWFKXV p&=F:- |9)Q =( oLcOp.8h[ 邮汇postal order||postal note (Am.)||post office order||money order
^a@Vn\V1 %Uk]e5Hu XJ;kyEx3=O ruM16*S{= 本票promissory note (P/N)
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1fl=i 押汇负责书||押汇保证书letter of hypothecation
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X{ 6=]%Y 副保||抵押品||付属担保物collateral security
h3.wR]ut $smzP.V -`6O(he .}.5|z} A 担保书trust receipt||letter of indemnity
vv,OBL~{ jcF/5u5e r=dFk?8XbC /ve8);cH\ 承兑||认付acceptance
fG O.wb 2~+Iu+ IMzhEm =)C}u6 单张承兑general acceptance
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u79.`,Ad& 有条件承兑qualified acceptance
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rEt SE{$a3`UzP 附条件认付conditional acceptance
!8ub3oj) s]0x^"#B BuI&kU,WY ,dKcxp~[ 部分认付partial acceptance
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