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。
]jgMN7 会计报表statement of account
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!YENJJ 往来帐目account current
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RV 现在往来帐||存款额current accout
~UQXt r e)*-<AGwC NY"+Qw@$ *1g3,NMA 销货帐account sales
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XNQPyZ2@|b ^50\c$ sny$[!) 共同计算帐项joint account
e&-MP;kgW9 Ox9M![fC N<^)tR8+ c;.jo?RR2 未决帐项outstanding account
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~4 ~'w]%rh! vq:?a Hb3t|<z 贷方帐项credit account||creditor account
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5G B,U|V iaHL&)[YK 借方帐项debit account||debtor account
p9![8VU 6 l7iX] i'p6# xiOAj"}~ 应付帐||应付未付帐account payable
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eB >f70-D28 <FfmDR 应收帐||应收未收帐account receivable
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m Egmp8:nZl@ ;e6L@)dp9 oc;4;A-;`c 新交易||新帐new account
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,D :QIf0*.O ^~^=$fz ~rlPS#]o 未决帐||老帐old account
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n9T @*BVS'\ 现金帐cash account
2`J#)f| {9vMc OmlM9cXm^4 s*R UYx 流水帐running account
'm0_pM1:D Yf_/c*t\5 ,*8)aZ1k uAu'2M,_ 暂记帐||未定帐suspense account
o:`^1 r4Xaa< !uP8powO =!u]t&
yv 过期帐||延滞帐overdue account||pastdue account
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[b 杂项帐户sundry account
/9o6R:B Y>x3`f] dF7`V J2 f.0HIc 详细帐单||明细表detail account
<Ok7-:OxA wb ^>/ Wr`<bLq1vs pnUL+UYeM 呆帐bad account
9Zr6 KA{ ?}HZJ@:lB KQ ^E\,@o 4U3 `g 会计项目title of account
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9Y?``QBN 会计薄||帐薄account-book
vAjog])9s ~5>TMIDiuR f8-~&N/_R DABV}@ K" 营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered
),H1z`c&I =&PO_t5)z _&[ -< cu !&5|:96o 明细帐account stated
[LrO"9q( +_jM$?:F} fi%lN_Ev? u Yc}eMb 与…银行开立一户头to open an account with
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% 与…银行建立交易to keep account with
.g94|P \eAV: qV [E/. r{S $01~G?:]` 继续记帐to keep account
UG4I@@= Q_dMuoI X{ :3UTBR _|{Z850AS 与…有交易to have an account with
,eSpt#M 5Q: %f @'y8* _ (B%[NC6 作成会计帐||有往来帐项to make out an account with
( X+2vN "~KTLf *;Cpz[N 3QF[@8EH{ 清算||清理债务to make up an account
O\6gw$ 7Hj7b:3K&! 40z1Qkmaey W$W w/mcl+ 清洁帐目||与…停止交易to close ones account with
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ca5;Z@t$S 结帐to close an account
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Gj@$ O}j@+p%M b *3h}n; 清理未付款to ask an account||to demand an account
mx#)iHY j?g#8L;W\w [k&7h, ?.n1t@sG& 结清差额to balance the account with
0fK#:6 fwh/#V-i .~TI% vsQvJDna~ 清算to settle an account||to liquidate an account||to square an account
"z=~7g RD;A 3,#v0 # (cV1Pmn 审查帐目||监查帐目to audit an account
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.mZ7 Lr(JnS 检查帐目to examine an account
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K$B~vy6E` 转入A的帐户to charge the amount to As account
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;>Im Xq "Es 以计帐方式付款to pay on account
[57`V&c5 P"Z1K5>2L J3B+WD] 8i<]$ 代理某人||为某人on ones account||on account of one
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2UNIgN 为自己计算||独立帐目on ones own account
r=p^~tuyxr /b/ 6*& J,s:CBCGL B]mMwqM# 由某人收益并负风险on ones account and risk||for ones account and risk
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e0 YPO24_B 由某人负担for ones account||for account of one
Rm6i[y& I1s$\NZ~] @W~aoq6 "$ISun=8 按某人指示||列入某人帐户by order and for account of one
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{XD':2E jM-5aj[K l-x- 列入5月份帐目for May account
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KP$AT}D ,DEcCHr, G]mD_J1$ 编入某中帐项下to pass to the account of||to place to the account of
}wI+eMr 7s;;2<k;_ =EU;%f tCA0H\'; 寄出清算书to send in an account||to send in render an account
rj?c -8dz`o} ub+XgNO )h{+pK 支票薄cheque book
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IB)cpo {.DY\;Q <Q`3;ca^ 支票陈票人cheque drawer
ou`KkY|| 8U7dd[ 6#\:J0 02,.UqCz 持票人cheque holder
ug;~dhe~ AS[j)x! #7}YSfm^6 e<FMeg7n 不记名支票cheque to bearer||bearer cheque
_A0X[}^K *O\lR-z!k ^&$86-PB/ x"cB8bZ!$ 记名支票||认人支票cheque to order
}z|9F(I 2^w{Hcf mgM"u94-] 9`? M-U 到期支票antedated cheque
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e "/2kf)l{4 L{&=SR. X\i;j!;d 未到期支票postdated cheque
@ `mke4>_ "<%J^Z9G !,]c}Y{i -(ST 保付支票certified cheque
Kltqe5 og&h$<uOZt N.ZuSkRM !41"`D!1 未获兑现支票,退票returned cheque
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"n9v` 横线支票crossed cheque
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J, 普通横线general crossing
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)Ps2 J8Vzf$t}; 特别横线special crossing
=qL^#h83y >J)4e~9EJ2 G-;EB RZ ?SiwE 空白支票blank cheque
>&F:/ 4mpcI 6K=}n] n _sy]k A 失效支票,过期支票stale cheque
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7v76( |L:X$oM "ctZ"* @U1t~f^ 普通支票open cheque
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S^ B7.&yXWgn 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
{k[dg0UV t)~$p#NS !T8sWMY JeA_mtSQ| 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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"t&,OU: 支票换现金||兑现to cash a cheque
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]&~yuI> p1mAoVxR 清理票款to clear a cheque
}nO%q6|\V TgJ6O,0 +V[;DOlll /~c9'38 保证兑现to certify a cheque
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填写支票数额to fill up a cheque
K*4ib/'E a s vS)7]{cU %mzDmrzq %,aSD#l`f 支票上划线to cross a cheque
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!' zvdIwV&oT dNov= w 开发支票to make out a cheque
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j7NOYm5N yF+mJ >kj DNyt_5j&: 签发支票,开立支票to draw a cheque||to issue a cheque
U:[CcN/~3 <i`s)L M&H,`gm c%+uji6 透支支票to overdraw a cheque
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8 y<} 1|:;~9n<t 背书支票to endorse a cheque
c+8 Y|GB HsT6 #K $Q,]2/o6n wub7w# 请付票款||清付票款to pay a cheque||to honour a cheque
CoWT (|3?wX'2U M8y|Lm}o wgq=9\+& 支票退票to dishonour a cheque
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[O# R$+"'N6p 拒付支票to refuse a cheque
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eGlI6 C+mPl +}w 拒付支票to stop payment of a cheque
[TxvZq*4 ![MtJo5 9[`\ZGWD t^%)d7$ 提示要求付款to present for payment
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z -Y N(j\ G%h+KTw =CCddLO 见票即付持票人payable to bearer
O~6AX)|&= %?8.UW\m Mt%Q5^ ,">CPl] 支付指定人payable to order
'] _7Xa' U<'z,Px6 Z uP3/d zn|O)"C 已过期||无效out of date||stale
DQ0 UY I+jc 2(Yt`3Go( %L-{4Z!"sI 请给出票人R/D||refer to drawer
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;Gs0Qi; $d&7q5[ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
FEBRUk6.h y'JJ#7O= th0>u.hJ -;i:bE 文字与数字不一致words and figures differ
V=Bmpg VwarU(* G,(Xz"`, <N=ow"rD 支票
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_LWMz=U=J/ 时间已过account closed
S>"C}F$X 1WY$Vs |47 2X&e N;=J)b|9 更改处应加盖印章alterations require initials
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]a:T]x6' 时间已过effects not cleared
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(! "#Q"gC.K 停止付款payment stopped
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?9*[\m?- 支票毁损cheque mutilated
wvr`~ e .wtYostv %@C$xM" HEK?z|Ne 汇款||寄钱to remit||to send money
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@w vgr5j u (`7F(R /[q_f 寄票供取款||支票支付to send a cheque for payment
+bWo{ KkR.p,/ V:g XP1P nyG 5sWMpe 寄款人a remitter
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收款人a remittee
mVT[:a3 mx2Ov u L|A1bxt G/KTF2wl7 国外汇票foreign Bill
3b<;y% gO]8hLT ]\3<UL fs#9*<]m 国内汇票inland Bill
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O%Qz6R 跟单汇票documentary bill
G4uOY?0N \F7NuG:m, )Qo^Mz N,ZmGzNP) 空头汇票accommodation bill
b|Eo\l2 \T;(k?28HN c{i\F D
m2F+6G 原始汇票original bill
3C#Sr6 c>#3{}X|x% 6N.MCB^ 2j[;M-3 改写||换新票据renewed bill
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gJA p.vxrk`c !\q'{x5C 即期汇票sight bill||bill on demand
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Z%VgAV>> …days after date||…days after date…日后付款
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FOuPj+}F …months after date||…months after date…月后付款
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>zauK 2K{)8;^ 9]a!1 HU-#xK 见票后…日付款…days after sight||…days sight
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q x\5\KGw16 -qB{TA-.\ F'njtrO3 见票后…月付款…months after sight||…months sight
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0E\m 8fQXif\z 同组票据set of bills
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]Q{MF- EKj 单张汇票sola of exchange||sole of exchange
2| ERif;) D (">bR)1 l'"Ici#7Ls WL<f! 远期汇票usance bill||bill at usance
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hl >jm^MS= 长期汇票long bill
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z;G%a 短期汇票short bill
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9_ e|.a%,Dcy *6]_ 6xO +HY.m+T 逾期汇票overdue bill
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#RfD 宽限日期days of grace
!]!J"!xg* lAPPng` c4FU@^Vv o1rH@ D6/- 电汇telegraphic transfer (T.T)
nb U?:=P (l:LG"sy\ wZ~eE'zx+ 8,?*eYNjb 邮汇postal order||postal note (Am.)||post office order||money order
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l AZBlO a*Ng+~5)6 本票promissory note (P/N)
E>`gj~ 0J1&6b 1IZTo!xi vN`JP`IBx 押汇负责书||押汇保证书letter of hypothecation
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,H (^LR9 CW 副保||抵押品||付属担保物collateral security
ci{WyIh )zvjsx*e=J NpF)|Ppb{ C 4hvk'= 担保书trust receipt||letter of indemnity
EL1*@ B3V+/o6 H@ .1cO 3Cl&1K #5 承兑||认付acceptance
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^{C4}x= ^TCfj^FP <~35tOpv "AHuq%j 单张承兑general acceptance
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f p"=8{LrO 有条件承兑qualified acceptance
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79VW ? ]hS^& 2"L a}Vx2 附条件认付conditional acceptance
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-RJ $C9['GGR 部分认付partial acceptance
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