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。
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3&* 会计报表statement of account
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P|rsq|', lu]Z2xSv )p,uZ`~v 往来帐目account current
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IKSD]% 现在往来帐||存款额current accout
$~#N1 tb%u<jY w&A&BE^O/ m\3r<*q6 销货帐account sales
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-uho; fxW,S h)O<bI8 共同计算帐项joint account
}~8/a3 ,I(PDlvtM {l /]+8G^ R.(cGZS 未决帐项outstanding account
0SoU\/kUi ] D(laqS;" i Sm5k:7 Fx^e%":@ip 贷方帐项credit account||creditor account
GCw<jHw 'f+g`t? 2u0dn?9\ Z */*P4\ 借方帐项debit account||debtor account
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r3az ZBDEE+8e 应付帐||应付未付帐account payable
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\M;& z8#c!h<@; D$sG1*@s- 应收帐||应收未收帐account receivable
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T?!&a0 =xO q-M 新交易||新帐new account
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"+J fO!S^<9,- *`}4]OGv. 未决帐||老帐old account
Rp#9T?i``[ Z;/"-.i S-FoyID\H YNGG> ;L 现金帐cash account
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S.'mK 流水帐running account
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5 _$OhV#LKG 暂记帐||未定帐suspense account
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mp_(ke 过期帐||延滞帐overdue account||pastdue account
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sAr m"B)%?C# +C~,q{u 杂项帐户sundry account
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E$h u~X]W3 详细帐单||明细表detail account
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BeJZ 呆帐bad account
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3IQPl^ urT!?*g, K5x&:z 会计项目title of account
&`7tX.iMlh T-=sC=sS, ojO<sT:by u7!X#< 会计薄||帐薄account-book
e![|-m% (rcH\ H<dOh5MFh _oxc~v\< 营业报告书||损益计算表account of budiness||business report
F+vgkqs@9 XVi?-/2 ffGiNXCM ~ifo7, 借贷细帐||交验帐account rendered
.K(IRWuw xz dqE 6:i(<7 CT6Ca, 明细帐account stated
wi]|"\ C& 0iWY\a [((P,v* |F36^ 与…银行开立一户头to open an account with
c ?mCt0Cg ^ N]u 6xSdA;<+] YPAMf&jEF 与…银行建立交易to keep account with
DSyfF&uC 9)p VDS hV_eb6aj}P C?Dztkz 继续记帐to keep account
Q4Mp[ (3C6'Wt b_*Y5"(* k<uC[)_ 与…有交易to have an account with
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ST MyZ@I7Fb, wm|{@z 作成会计帐||有往来帐项to make out an account with
U7U-H\t7 a4FvQH#j ml7]sN( #_{3W-35* 清算||清理债务to make up an account
]Y;EIn UJ1Ui'a(!! [QA@XBy6 IbQ3* 清洁帐目||与…停止交易to close ones account with
n{j14b' '7Dg+a^x7 me@4lHBR gq`gitu0 结帐to close an account
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(? 清理未付款to ask an account||to demand an account
y4s]*?Wz 6/B"H#rN ~}|)@,N'bm b|t` )BF 结清差额to balance the account with
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VK15t +`l>_u' A7DEAT))4L 清算to settle an account||to liquidate an account||to square an account
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hv te) 审查帐目||监查帐目to audit an account
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?]GOQI HcwqVU 检查帐目to examine an account
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|N#x 转入A的帐户to charge the amount to As account
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Y s[J xP sG*1 ? 以计帐方式付款to pay on account
ENm\1 i>i@r ;:| L,V\g^4$K (D F{l?4x- 代理某人||为某人on ones account||on account of one
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_x_om#~n VnW]-P*: J4!Om&\@ 为自己计算||独立帐目on ones own account
vBAds rr>*_67-: ,2S w6u wND0KiwH 由某人收益并负风险on ones account and risk||for ones account and risk
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#jn6DL@[{ 由某人负担for ones account||for account of one
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y)o!F^ 按某人指示||列入某人帐户by order and for account of one
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m? 列入5月份帐目for May account
52K_kB5 &*iar+vr 67Rsd2 T<kyxbjR 编入某中帐项下to pass to the account of||to place to the account of
AHX_I 3OTq HV ab14}E iHhoNv`MR 寄出清算书to send in an account||to send in render an account
=o]V!MW MB;<F -I4-K%%B` 5-lcz)DO 支票薄cheque book
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7R#( $$`E@\5P 支票陈票人cheque drawer
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NGMGu$ 6O2 r5F$T M6U/.
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9oB<Etp r!+-"hS! 不记名支票cheque to bearer||bearer cheque
_=@9XvNM H~x,\|l# rf1Us2vp 0Pw?@uV 记名支票||认人支票cheque to order
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z17 fOtin[|}6@ *L>gZ`Q 到期支票antedated cheque
+o})Cs`|=A H)aeSF5 ,p6X3zY E`%Ewt$Z 未到期支票postdated cheque
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#%u2C 保付支票certified cheque
Hp;Dp!PLa `vWFTv *fVs| J@'}lG 未获兑现支票,退票returned cheque
u(V4KUk /]4[b!OTJ bJ8G5QU m5Gt8Z 6a 横线支票crossed cheque
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" b?`8-g ;,GE!9HW 5at\!17TY 普通横线general crossing
X?5M)MP+I !Tuc#yFw _KVge)j D(6d#c 特别横线special crossing
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z5# aLapb5VV ;7CE{/Bq.p g,/gApa 空白支票blank cheque
Qe<DX" F aO=<jYi `ZL~k #MYhKySku 失效支票,过期支票stale cheque
Z"rrbN1 IKSe X sLh9=Kh` X,d`-aKO\y 普通支票open cheque
]h8[b9$<") KMZ:$H 7kapa59 D h y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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z 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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D z$OKn#%T 支票换现金||兑现to cash a cheque
{p&M(W] >-fOkOWXy t~m > \(& pX3Q@3,$ 清理票款to clear a cheque
?:F#WDD MzLnD D^ u'}SaX]0 ?h)Z ;,} 保证兑现to certify a cheque
I_66q7U"0 |f+|OZY *|S.[i_7 /Zs;dam 填写支票数额to fill up a cheque
D9`J||]E ^b)8l B[k {u#Kp -Bymt[ 支票上划线to cross a cheque
z/zUb`` ?g*#ld() !#P|2>>u PScq-*^ 开发支票to make out a cheque
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`x }!{9tc$<b 签发支票,开立支票to draw a cheque||to issue a cheque
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hhf R$qp3I 透支支票to overdraw a cheque
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LJ7Qwh_", R_iQLBrd ?2h)w=dO 背书支票to endorse a cheque
_ZUtQ49 ~"-+BG(5 {=n-S2% -olD!zKS 请付票款||清付票款to pay a cheque||to honour a cheque
@64PdM!L $RA8U:Q!1e [|{2&830 !Yuu~| 支票退票to dishonour a cheque
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}\NCFh 8BP.VxX -58 V'[Lqe,y 拒付支票to refuse a cheque
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"}iD 拒付支票to stop payment of a cheque
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b`,9.a7 #NU;$& o/Z 提示要求付款to present for payment
J,@SSmJ` 05_aL` &eb 72J@Dc W$_}lE$ 见票即付持票人payable to bearer
)*!"6d)^ ID+o6/V8 \KmgFyF t;?M#I\,{ 支付指定人payable to order
9='a9\((mH ~loJYq'y )tc"4lp- v2X>% 已过期||无效out of date||stale
""LCyKu R+}x# .Pz( 0Y X}XTEk3[ 请给出票人R/D||refer to drawer
jSLC L' "Me)' tl.I:A5L }6YD5?4 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
>eF4YZ" *dB^B5 jkz.qo-% fb8"hO]s 文字与数字不一致words and figures differ
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tMH ssdpwn' 支票
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cT8b$P5w 时间已过account closed
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T`6Hz! O3U6"{yJ) 更改处应加盖印章alterations require initials
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.QwwGm 时间已过effects not cleared
014p = W G=rgL'{ .uu[f2.N+ &c;@u?:@S 停止付款payment stopped
\\<waU'' 5f.G^A: _X Qi&!Ub] x 6=Yt{ 支票毁损cheque mutilated
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KX'{Gy -c%K_2` l)JNNcej #w2;n@7;X 汇款||寄钱to remit||to send money
\>8r)xC ho5mH{"OV Z^Y_+)=s e|ChCvk 寄票供取款||支票支付to send a cheque for payment
%by8i1HR iw`,\V& SZGeF;N t:pgw[UJ 寄款人a remitter
(X!?#)fyn BQ&G7V `5VEGSP] ?]JTrv"zp 收款人a remittee
T#L/HD 1e Wl:S} /FzO9'kj qu}`;\9@ld 国外汇票foreign Bill
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Y[oNg>Rz RR*eq.; 国内汇票inland Bill
Q> Lh.U,{ }3G`f> s [K(|V l4 @ 跟单汇票documentary bill
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N4 %/b3G*$W 空头汇票accommodation bill
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m@|0iDS 7d44i SGuR-$U`) 原始汇票original bill
^lF'KW$ %'}zr>tx: o\n9(ao `WjRb 改写||换新票据renewed bill
RnvPqNs (MI8Kkb1d J$9`[^pV c ilo8x` 即期汇票sight bill||bill on demand
r2KfZ>tWg" [M:ag_rm+f zz4TJ(' z>\vYR$ …days after date||…days after date…日后付款
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6 ?`m#Y&Oi 'p%\fb6` …months after date||…months after date…月后付款
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<aM ;WF3w 见票后…日付款…days after sight||…days sight
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$N q 9cN2|: 3WOm`< 见票后…月付款…months after sight||…months sight
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/5cw Hr?_`: 同组票据set of bills
t`b!3U>I 5Op|="W. **oaR =)Aav! 单张汇票sola of exchange||sole of exchange
Yy,i,c`r kOu C@~, D*!UB5<>/t hkifd4# 远期汇票usance bill||bill at usance
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y ~9[^abz 长期汇票long bill
anM]khs? n54}WGo>9 OA_WjTwDs <)f1skJsP 短期汇票short bill
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RM5$O+" 逾期汇票overdue bill
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04clU^F l\Q-- 宽限日期days of grace
<Mt>v2a3Y W7\s=t\ _LYI#D E`M, n, 电汇telegraphic transfer (T.T)
nm8XHk] I%8>nMTJ h$[tEmD% j'2:z# 邮汇postal order||postal note (Am.)||post office order||money order
pGwBhZnb> {.,-lFb\ L}*s_'_e^> i]8 +JG6 本票promissory note (P/N)
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.%\lYk] KKFV+bK) Xb/W[rcs 押汇负责书||押汇保证书letter of hypothecation
F\)?Ntj)>@ $G,#nh2 oD (8XP7c]5 7uI~Xo?N 副保||抵押品||付属担保物collateral security
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_H]*~4F 担保书trust receipt||letter of indemnity
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N, 承兑||认付acceptance
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;fO]{ %]KOxaf_z 单张承兑general acceptance
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+)wI 有条件承兑qualified acceptance
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Qrfl 0|L%)'F kX1#+X 附条件认付conditional acceptance
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mWZ'" 5(qc_~p^ bS2)L4MQY 部分认付partial acceptance
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