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。
=j w?* 会计报表statement of account
/!5cf;kl*l g|^U?|;p EN^L.q9#
StNA(+rT 往来帐目account current
sjLm-pn3 p;zT #% VtN@B* M?sTz@tqq 现在往来帐||存款额current accout
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D>!& \qW^AD(it< yHf^6|$8 S_AN.8T 销货帐account sales
ae0Mf0<#) ] -C*d$z F6DVq8f9 { O=_c|u{N 共同计算帐项joint account
R SWw4} 'g<FL`iP ;l `(1Q/ uu0t}3l 未决帐项outstanding account
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"cM`D 贷方帐项credit account||creditor account
T-s[na(/L ?*q-u9s9 h|z59h&X8G gi_f8RP=2a 借方帐项debit account||debtor account
e9k$5ps ~O/B Ql}#mC.>/ GVu-<R 应付帐||应付未付帐account payable
0LHge7482 bV)h\:oC Y!u">M#@ SrWmV@"y 应收帐||应收未收帐account receivable
|M?VmG/6 h!Fh@% TuwSJS7 iqd7 新交易||新帐new account
V22Br#+ 7W/55ZTmJ #zn`)n v~!_DD
au 未决帐||老帐old account
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Gv= =p8iYtI 1$yS Ii 现金帐cash account
gHvkr?Cg {4R;C~E8 i~DLo3 SV1;[ 流水帐running account
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BQ*n ~05(92bK ]A_A4=[w 暂记帐||未定帐suspense account
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L8 w^ 8^0i- Pz' Zn }Mc&yjhMrg 过期帐||延滞帐overdue account||pastdue account
{`% q0Nr VpM(}QHd c#[d7t8ONe =fK F#^E@ 杂项帐户sundry account
Uv:NY1(3! N?%FVF x@VZJrQQ v kW2& 详细帐单||明细表detail account
N!af1zj M ~6k[ew w}(Ht_6q{ Bnd Y\ 呆帐bad account
aD?ySc} G8hDR^ra % ELf7~ .t%`"C 会计项目title of account
lJ4&kF=t 5AAPtZ\lH URxy*) ddeH-Z 会计薄||帐薄account-book
A|0\ct b@N*W] oIY@xuj [/eRc 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
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明细帐account stated
lJXihr GH6ozWA -]vPF| 3ES3,uR 与…银行开立一户头to open an account with
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Ag4 9iQc\@eGd 与…银行建立交易to keep account with
0RGSv!w wfF0+T+IA 3%SwCYd /M8&` 继续记帐to keep account
:k.C|V!W [n;GP@A]R i_qR&X 095ZZ20 与…有交易to have an account with
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Rr? x 3?:"D2 D^JuL6U 作成会计帐||有往来帐项to make out an account with
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hMHa 清算||清理债务to make up an account
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\B ,~,{$\p 清洁帐目||与…停止交易to close ones account with
Qk.:b 00)=3@D cu V}<3& 3[O;HS3| 结帐to close an account
%?[H=v(b $s-HG[lX[ jI9Kn41 c|^#v8x^/ 清理未付款to ask an account||to demand an account
$f^ \fa[ -P>f2It !F&Ss|(} b!Z-HL6 结清差额to balance the account with
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L=wg"$ $5)ZaYx< 清算to settle an account||to liquidate an account||to square an account
Z#lZn!EbK =8F]cW'1` K 6Gri>Um E1e#E3Yq}s 审查帐目||监查帐目to audit an account
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4 {|~22UkF[V 检查帐目to examine an account
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N_"m9 tzeS D C ?!J{Mrdn 转入A的帐户to charge the amount to As account
6mi:%)" HFL(t] C4jqT _DK%-,Spu 以计帐方式付款to pay on account
+EWfsKz Uxq9H l}$Pv?T,2 _bO4s#yI 代理某人||为某人on ones account||on account of one
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Z+< zKn} 为自己计算||独立帐目on ones own account
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R zl W5$cC[ "Oh(&N:U 由某人收益并负风险on ones account and risk||for ones account and risk
: _>/Yd7-& Y!6,ty' 9(>l trA ;@$B{/Q 由某人负担for ones account||for account of one
gt1W_C\ P2S$Dk_<\X JZ5NQ)sX _O-ZII~ 按某人指示||列入某人帐户by order and for account of one
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hT{ 列入5月份帐目for May account
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`U.k~M FBYAd@="2 e)[>E\u _ 编入某中帐项下to pass to the account of||to place to the account of
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t7}# l0m\2Ttf Z2]ySyt] 4&Uq\,nx 寄出清算书to send in an account||to send in render an account
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2w D|u! KH .cTK\ 支票薄cheque book
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5y. n >4A~?= 5Mfs)a4j. 支票陈票人cheque drawer
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I&I\ MX%D%}N 持票人cheque holder
5YlY=J qYHAXc}$ qV%t[> +X4O.6Mn 不记名支票cheque to bearer||bearer cheque
Fg3VD(D^U Zc"Vf]: .!ThqYo s6(iiB%d 记名支票||认人支票cheque to order
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{V 到期支票antedated cheque
HSk gS OC|9~B1 }s_'q~R EK^B=)q6:W 未到期支票postdated cheque
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_bHLoI 保付支票certified cheque
(vCMff/ Y1 oyGO!j pu(a&0 &u62@ug#} 未获兑现支票,退票returned cheque
+~O0e-d &TqY\l 6&pI{ ~c~$2Xo 横线支票crossed cheque
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;-=Q6Ms8 普通横线general crossing
P@ewr} ,EyZ2`| MB9tnGO-Q gC81ICM 特别横线special crossing
V[<]BOM\v cqzd9L6= Ys@M1o L&wJ-}'l 空白支票blank cheque
(f DA bT|NZ!V R;9H`L/> ?@U7tNI 失效支票,过期支票stale cheque
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OQ 74VN3m q2* G86 jd9GueV*( 普通支票open cheque
<eU28M?\ 8}m bfuo1 kG:,Ff> 5BvCP 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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H,"G yvxdl=s G=lcKtMdg 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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1eC1Cyw aRBTuLa)fo 支票换现金||兑现to cash a cheque
2|vArRKt c}iVBN6~.< 2Yd0:$a 'p=5hsG 清理票款to clear a cheque
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:t [6@{^ S<"M5e 保证兑现to certify a cheque
q\Cg2[nn2 WvG0hts=[ 8spoDb.S ;[%_sVIy 填写支票数额to fill up a cheque
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7cx~?xk <m 6QsH?!bu 支票上划线to cross a cheque
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开发支票to make out a cheque
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k9j_#\E[ 8H4"mxO 签发支票,开立支票to draw a cheque||to issue a cheque
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%"GF+ 透支支票to overdraw a cheque
YUo{e=m| J(*qOGBD RXa&*Jtr - c|<*w[%C 背书支票to endorse a cheque
2Y_ `& Rk2V[R.`S 4`lt 4L }} cz95 请付票款||清付票款to pay a cheque||to honour a cheque
'N$hbl g z!q T"1H%65`V &6fNPD(| 支票退票to dishonour a cheque
OE87&Cl"{t su]CaHU 7Iu^l4=2 OjxaA[$ 拒付支票to refuse a cheque
/(C?3}}L ,4oYKJ$+h :5!>h8p; J2cqnwUV 拒付支票to stop payment of a cheque
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a1Q|su{H n>]`8+a~%X 提示要求付款to present for payment
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,"?h_NbF &$yC+cf 见票即付持票人payable to bearer
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D g_lj/u]P }7iWm XlI 支付指定人payable to order
Y<('G5A b%`^KEvwfo &phers N3?hyR<T 已过期||无效out of date||stale
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]/N}b ?E1<>4S8 XWH{+c" 请给出票人R/D||refer to drawer
#<ppiu$ *0>![v 5WN^8`{'3 ,|hM`<"? 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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BV ^):m^w. 文字与数字不一致words and figures differ
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0:q \lj.vzD-A FEqs4<}E 支票
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P:GAJ->;]> 时间已过account closed
SMHQo/c r e~#;ux [RtTi<F^ V~j:!=b%v 更改处应加盖印章alterations require initials
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^0A}iJL 时间已过effects not cleared
4 .7YIM Dqss/vwV ~JjL411pG 5,/rh,? 停止付款payment stopped
2$=U#!OtU /Y=Cg%+ <9zzjgzG{c VyQ@. Lm 支票毁损cheque mutilated
>b2j j+8 Dq=&K,5; 0p6 USF9sF0l 汇款||寄钱to remit||to send money
,;3#}OGg Hh^EMQk W?y7mw_S ZL!,s# 寄票供取款||支票支付to send a cheque for payment
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nB ITcgpK6k CPJ8G}4 GyU9,>|~T 寄款人a remitter
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BE,XiH; 收款人a remittee
C\%T|ZDE s98Jh(~ B4tC3r _+c' z 国外汇票foreign Bill
m9yi:zT% @Z0?1+k JmMB=}
< @9,=|kxK 国内汇票inland Bill
rGa@!^hk _=%F6}TE 4:umD*d 3E K1`Z}k_p. 跟单汇票documentary bill
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@ L7kNQ/ .h({ P#QT ;Fo%R$y 空头汇票accommodation bill
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Zv[D{ 原始汇票original bill
\<e? &,v-AL$:Q ++9?LH4S4 W=E+/ZvPt 改写||换新票据renewed bill
\[\4= !v G909R> r4YiXss aPU.fER 即期汇票sight bill||bill on demand
|}^me7C,[ B#Q` !B4v fL xGaOT w!/\dqjv …days after date||…days after date…日后付款
,=_)tX^ n>t&l8g%g BE0Ov{' _\/KI
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GG0H3MSc uez"{ _I Fb2,2Px )2z<5 ` 见票后…日付款…days after sight||…days sight
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et0w `}r)0,Z}3 t4;eabZK 见票后…月付款…months after sight||…months sight
nrBpq 8ln{!,j; XC(:O(jdA2 MZ2/ks 同组票据set of bills
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C` 单张汇票sola of exchange||sole of exchange
}}Zwdpo !Y8+Z&^2 M2kvj'WWq ,59G6o 远期汇票usance bill||bill at usance
!1b}M/Wx I`~Giz7@ ]
KQv]' u1}/SlCp 长期汇票long bill
$#z-b@s=B (jyT9'*wAT (U{,D1? bI-uF8" 短期汇票short bill
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W 逾期汇票overdue bill
NR>&1aRbyb !V'~<& K/YXLR + {e+}jZ[L 宽限日期days of grace
_v#Vf*# /n2qW.qJ> &gg Om KqL+R$??"( 电汇telegraphic transfer (T.T)
~W2Od2p! 1!%T<!A. q)l1tC72 .rwa=IW 邮汇postal order||postal note (Am.)||post office order||money order
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* lJkk 本票promissory note (P/N)
,/YTW@N Lp7h'|]u j5gL67B b}3t8?wG& 押汇负责书||押汇保证书letter of hypothecation
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0 {UFs1 ae#Qeow` 副保||抵押品||付属担保物collateral security
Gc=uKQ+\V :caXQ) Z?<&@YQS rw$ =!iyO 担保书trust receipt||letter of indemnity
czLY+I;V3 >g;995tG 0<XxR6w ?orLc,pU^ 承兑||认付acceptance
C"0vMUZ 6zp]SPY ATWa/"l(H- Zet80|q 单张承兑general acceptance
;lQ>>[* l*z+<c6$_ 8Sk$o.Gy Sc?q}tt^C 有条件承兑qualified acceptance
&u4;A[-R uqM=/T^A Ov#G 7a" (@Kc(>(: Y 附条件认付conditional acceptance
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>0> 489xoP goOw.~dZ' 部分认付partial acceptance
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