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。
`^g-2~ 会计报表statement of account
Nog{w @Us#c 7/ '*U_!RmQ ()Img.TIt 往来帐目account current
wO%617Av R{B5{~m>W@ W9G jUswv! Kk \,q? 现在往来帐||存款额current accout
`y"a>gHC vN6)Szim ;%AY#b4m \ 6Y%z
销货帐account sales
vQ5rhRG)E Z'wGZ( lo7>$`Q I0bkc3 共同计算帐项joint account
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4f213h ?R@u'4yK 未决帐项outstanding account
On;7 L>`inrpz=w :9|CpC`. o^d 贷方帐项credit account||creditor account
;%/}(&E2 Q-e(>=Gv_ fHF*# 9 b&HqkXX 借方帐项debit account||debtor account
~. 5[ YQ-V^e6 qwuA[QkPi 1:Raa 5 应付帐||应付未付帐account payable
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\uOR1z W>$mU&ew[ 应收帐||应收未收帐account receivable
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`=} 新交易||新帐new account
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<-W-& n?NUnFA 0w".o!2\U{ 未决帐||老帐old account
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i< jGn2QL 现金帐cash account
^}Gu'!z9D BK foeN)% vn.j>;E' DLEHsbP{$ 流水帐running account
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;/(<yu48 暂记帐||未定帐suspense account
Nj}-"R\u IoxdWQ4]A xU;Q~( 7eyx cr;z 过期帐||延滞帐overdue account||pastdue account
+Y440Tz 10..<v7 n{z!L-x^b ;TCT%j`^o 杂项帐户sundry account
,z|g b]\ ]]V|]}<)m y.WEO> wGx*Xy1n< 详细帐单||明细表detail account
cD9axlJ $&FeR*$|g q=/ck aeTVcq
呆帐bad account
KqWt4{\8v` 6iJ\7 `>\>'V<& `j(-y`fo 会计项目title of account
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%t\ 会计薄||帐薄account-book
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,^q+ =o,6iJ^?$m ck#MpQ!An 营业报告书||损益计算表account of budiness||business report
8i?:aN[.1b +IbQVU~/ 4w(#`'I> oz/Nx{bg 借贷细帐||交验帐account rendered
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m7.6;k. nB#XQ8Nzx^ 明细帐account stated
:eW`El Wt9'-"c = ^_4u%} 0tp3mYd 与…银行开立一户头to open an account with
rI;tMNs C?7I(b: lb<D,&+ -gy@sSfvkv 与…银行建立交易to keep account with
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%Mx Ce!xa\ j#YPo 继续记帐to keep account
a X:,1^ NmZowh$M =.8fES 45$FcK 与…有交易to have an account with
}(Dt,F` ;n;bap o@A|Lm. ~)IiF.I b 作成会计帐||有往来帐项to make out an account with
2H2Yxe7? - oTLpq:9J _/@u[dWeL |Y]4PT#EE 清算||清理债务to make up an account
?Y\hC0a60 $ {5|{` l"1at eM3 2 s<uT 清洁帐目||与…停止交易to close ones account with
'MY0v_ eeu;A,@U [7@9wa1v! pkT26)aW 结帐to close an account
{<y.G1<. Ee 15Y$1 Z@QJ5F1y xdkC>o4> 清理未付款to ask an account||to demand an account
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7_#g4$L 结清差额to balance the account with
:*dfP/GO IAzi:ct U3b&/z|b? qM8"* dL 清算to settle an account||to liquidate an account||to square an account
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7 审查帐目||监查帐目to audit an account
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F7ru4"{ WI}cXXUKm0 =dDr:Y<@* 检查帐目to examine an account
"z9 p(|oZ %8$ldNhV Ic')L*i7O l7vxTj@(- 转入A的帐户to charge the amount to As account
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?A O#72h] w$4*/D}Y 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
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s)I% 为自己计算||独立帐目on ones own account
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ckdXla z[+Sb; 由某人收益并负风险on ones account and risk||for ones account and risk
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4x#CC %:e.ES 由某人负担for ones account||for account of one
xZ(ryE% kY^ k*-v FL E3LH 7Xf52\7n 按某人指示||列入某人帐户by order and for account of one
OAo;vC:^ L25%KGg'o 4~i?xo=;v bZW dd6 列入5月份帐目for May account
7(l>Ck3B# =:BTv[lv }*?,&9/_) 9:,ZG4s 编入某中帐项下to pass to the account of||to place to the account of
Wn-'iD+9< i!;9A6D bYBE h n G.3yuok9 寄出清算书to send in an account||to send in render an account
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1 <S3s==Cg DIw9ov>k 支票薄cheque book
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CiO se=;vp]3a :}z`4S@b 支票陈票人cheque drawer
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bs0[ a 1/ >R}G Jq?Fi'2F% 持票人cheque holder
HZqk)sN +Jh1D_+!9 +w/B3b 3~1Gts 不记名支票cheque to bearer||bearer cheque
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bH: 记名支票||认人支票cheque to order
V1haAP[# 0D Lw =Cd{bj.8 WK0:3q(P 到期支票antedated cheque
C8x9 Jrc 7=/iFv[ f,x;t-o+R }U ' 未到期支票postdated cheque
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nZ)E @ ;;6$d{ 保付支票certified cheque
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_qHF- w' E(9gV hpgOsF9Lh yf7|/M 未获兑现支票,退票returned cheque
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[(eX\kL &u~Pp=kv 横线支票crossed cheque
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#Y mfG m>U 普通横线general crossing
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m wX$|(Y} !C h1q 特别横线special crossing
\B^NdG5Y _a f $0! SU1N*k#-o !FD d5CS 空白支票blank cheque
D(OJr5Gg ~>N63I6 r6kJV4I=re 2W2T 失效支票,过期支票stale cheque
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``eam8Az_U 普通支票open cheque
<nb%$2r1 8d2\H*a9~ w$Fg0JS Rj4C-X4= 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
\7%#4@;? )P>/g* N.H<'Q8& W+/_0GgQ3 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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x ]%y>l j?Y 支票换现金||兑现to cash a cheque
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U!rFRq` ca,W:9#.xn KPI96P 清理票款to clear a cheque
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]iG |35OA/O?X 保证兑现to certify a cheque
O$}.b=N9 M2N8?Ycv3 SJ<v< B w#[cGaIB 填写支票数额to fill up a cheque
-fl6M-CYX ZZ!">AN`^ aZCq{7Xs 8*@{}O## 支票上划线to cross a cheque
\Dy|}LE b0YEIV<$ M:{Aq&. p7@R+F\.}; 开发支票to make out a cheque
Y#XRn_2D QxdC[t$Lp (y 7X1Qc) >Rd~-w)!| 签发支票,开立支票to draw a cheque||to issue a cheque
Hcwfe=K&/ XC)9aC@s IlB8~{p_ _1&Ar4: 透支支票to overdraw a cheque
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w\'tH <K`E*IaW jT=|!,Pn N{S) b 背书支票to endorse a cheque
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t6 vM6W64S cl2_"O No} U[u.O 请付票款||清付票款to pay a cheque||to honour a cheque
%ACW"2#( @;tfHoXD Tk4>Jb %:d7Ts&?Z 支票退票to dishonour a cheque
SXZ9+<\ w+R7NFq @)uV Fw"\ =I546($ 拒付支票to refuse a cheque
kuy?n-1g [i/!ovcY %g}d}5s ~}}<+ JEEO 拒付支票to stop payment of a cheque
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gj`o 提示要求付款to present for payment
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|zr6 {g<D:"Q 见票即付持票人payable to bearer
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J|cgmNw 支付指定人payable to order
>bh+!5Y0 oCaYmi=: w}>%E6UY 1N8] ~j 已过期||无效out of date||stale
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vE Q+T#J9Y 请给出票人R/D||refer to drawer
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+7C9 Z^&G9I# THp_ dTD 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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e-ru) 文字与数字不一致words and figures differ
]`&_!T @kFZN 6 #:gd9os : mrP48#Y+l 支票
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W$zA, 时间已过account closed
1'E=R0`pA A*y4<'}< c`!e#w d&FXndC4F 更改处应加盖印章alterations require initials
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?Ij(B}D 时间已过effects not cleared
f CU] 1&=)Bxg4 XjG S.&'I +#FqC/`l 停止付款payment stopped
6dIPgie3w _nMd 1!v{#w{u7 ka9@7IFM 支票毁损cheque mutilated
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{1IB PlkZ)S7C p3=Py7iz 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
.Fo#Dmq3 z{rV|vQ 6m:$mhA5 {rKC4: 寄款人a remitter
BDI|z/~& GTdoUSUq PILpWhjL$9 FH,]' 收款人a remittee
7iP+!e}$. h9)S&Sk{s {18hzhs Jl{ 0q7b 国外汇票foreign Bill
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k- (7Z+ De? k1wIb']m]z <\&9Odqc 国内汇票inland Bill
\d@5*q w2DC5ei' wMW<lT=; TjUwe@&Rw 跟单汇票documentary bill
pa>C}jk}6 (;{X-c}? t(z]4y LikcW# 空头汇票accommodation bill
m!<HZvq?vf mku@n;Hl_ ?:"ABkL|+Y yvd)pH<a2 原始汇票original bill
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q *Al@|5 &,&+p0CSI! K<>kT4 改写||换新票据renewed bill
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@]|o ,2FK$:M\ 即期汇票sight bill||bill on demand
[HILK`@@ &K/?# FLi'}C #3&@FzD_P …days after date||…days after date…日后付款
%qc_kQ5% EvT$|#FY %f]#P8VP 'PF>#X'' …months after date||…months after date…月后付款
Bj@>iw?g' *9'3 `^l h( | T. ?NMk|+ 见票后…日付款…days after sight||…days sight
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o :33@y%>L 见票后…月付款…months after sight||…months sight
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同组票据set of bills
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L[\ SQN?[v q`<vY'&1 xUdF.c 单张汇票sola of exchange||sole of exchange
L `1 ITz > 80{n8 ]C \+b< dFz"wvu` o 远期汇票usance bill||bill at usance
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CLaHx! 5JzvT JMx F^%w%E\ h@%Xy(/m' 长期汇票long bill
<C`bf$ak :kgh~mx5LF iH(7.?.r aXe&c^AR 短期汇票short bill
Dz }i-tw+ k|;a"56F YC6T0m KIF9[/P 逾期汇票overdue bill
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<6Q^o[L 宽限日期days of grace
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9-$_m _o~ pVBl/ 电汇telegraphic transfer (T.T)
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5%,3)H{;t pCKP{c=6Q 邮汇postal order||postal note (Am.)||post office order||money order
!f~a3 {;j ASXGM0t H{}&|;0 XM]m%I 本票promissory note (P/N)
p$Tk;;wm iK}p#"si WDc[+Xyw LLx0X
O@ 押汇负责书||押汇保证书letter of hypothecation
zhJeTctRz SdH=1zBc =4_}. o0r&w;! 副保||抵押品||付属担保物collateral security
MdBmq/[O d@3DsE.{i )\+Imn kQ+y9@=/g 担保书trust receipt||letter of indemnity
dk&F?B{6T cK$yr)7 Z %pc" k0Vri$x 承兑||认付acceptance
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(upM 1H-Wk 单张承兑general acceptance
$yO B- _ZRmD\_t {a[BhK'g ILuQ.VhBVN 有条件承兑qualified acceptance
P& 1$SWNyW Pt"K+]Ym k+_>`Gre} vP{i+s18B 附条件认付conditional acceptance
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C;JmU l,|Llb QQAEG#.5 部分认付partial acceptance
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