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。
3!fR'L/i 会计报表statement of account
ZeU){CB J@E]Fl ~OPBZ# /#(IV_Eol 往来帐目account current
i$@xb_ @SiV3k <#nU 06 fN hif;atO 现在往来帐||存款额current accout
Qj_)^3`e L8f+uI ipp`9 9 q0Q[]|L 销货帐account sales
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mq1H CrL9|78 V4ePYud;^ I]+
zG 共同计算帐项joint account
Y9<[n)>+ FK~wr;[ R.HvqO p#]9^oA 未决帐项outstanding account
r,0D I $hcv}<$/ %N
~c9B 8Nyz{T[ 贷方帐项credit account||creditor account
r0lI&25w 7qOkv1.}0 iv6G9e{cx stUv! 借方帐项debit account||debtor account
D})/2O p |UWIV C=q&S6/+ iJOG"gI& 应付帐||应付未付帐account payable
l9=Ka{$^* $p0D9mF kwT)j(pp< 6V1oZ-:} 应收帐||应收未收帐account receivable
CkNR{?S /4pYhJ8S e.DN,rhqI z[QDJMt> 新交易||新帐new account
9=]HOUn #TR!x,Hc U!o ^"
g?m 未决帐||老帐old account
gAsmPI.K c|9g=DjK sGtxqnX:J <5pNFj}0;X 现金帐cash account
mkyYs[ ^$O(oE(D 8\'tfHL XA;PWl5! 流水帐running account
)rj!/% E.NfVeq !w%c=V]tV :M{
)&{D 暂记帐||未定帐suspense account
Y_ne?/sZE NJr)f R"O%##Ws r^C(|Vx 过期帐||延滞帐overdue account||pastdue account
DGCvH)Q "'Fvt-<^S7 zzI,iEG 6 *S
/frE 杂项帐户sundry account
Y#V(CIDe i_AD3Jrs Hkia&nz'3 *'aJO}$ 详细帐单||明细表detail account
ZZ^A&%E(a 3-:^mRPJ af>i WK*tXc_[b 呆帐bad account
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4US gE@Pb 会计项目title of account
t6KKfb ,WOCG2h -YQS\@? B\rY\ 会计薄||帐薄account-book
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bIBF2m4 营业报告书||损益计算表account of budiness||business report
PV"\9OIKb. HiK+}?I C/N;4 ZR3,dW6S 借贷细帐||交验帐account rendered
e#mf{1& ivl %%nY' 420K6[ 2@Nd02v| 明细帐account stated
b1IAp >*2l iY@}Q " {N{eOa<HA 6vNn;-gg. 与…银行开立一户头to open an account with
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~x'8T!M{ ~YW;' oupWzjo 与…银行建立交易to keep account with
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'h MNe/H\ BRu}"29 继续记帐to keep account
A ?V-Sz# )^qXjF H*<E5^#dw [>p!*%m 与…有交易to have an account with
z0ufLxq _ti^i\8~ lj&\F|-i LHZsmUM(dg 作成会计帐||有往来帐项to make out an account with
RZpjr !R Zi}h\R a 3*%+NQIj ,Q Ge=Exn 清算||清理债务to make up an account
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j'rbbs/ A~E S{Zkh -t<1A8% 清洁帐目||与…停止交易to close ones account with
F)eP55C6 ;DZj.|Sj+ p(GI02|n w0$+v/ 结帐to close an account
^5~x*=_ lAA6tlc#C Iy*Q{H3[ n9&fH 清理未付款to ask an account||to demand an account
It/'R-H yCkc3s|DA; dly -mPmP k??CXW 结清差额to balance the account with
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>y5$ GK11fZpO:i zD8$DG8 N,9~J"z 清算to settle an account||to liquidate an account||to square an account
#;8VBbc\^ 'cS| BT o%lxEd r pg,JYn 审查帐目||监查帐目to audit an account
H[pvC=O= RlvvO p_n$}z V{>;Z vj1R 检查帐目to examine an account
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9 QjpJIw 转入A的帐户to charge the amount to As account
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AxB0d9z &dw=jHt .pl,ujv 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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B;o 为自己计算||独立帐目on ones own account
I-J%yutB X>yE<ni zh?B-"O=5 qnd] UUA^ 由某人收益并负风险on ones account and risk||for ones account and risk
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}/& b/#<::D ` ?6N\AM' =/ !A 由某人负担for ones account||for account of one
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:m'(8s8 T# tFzbr 按某人指示||列入某人帐户by order and for account of one
R*ex!u60M w+\RSqz/ 9/&1l
FKJ B
z:Hp{7& 列入5月份帐目for May account
0,__{?! 'rfsrZ? 4 #lLC-k vj#m#1\f 编入某中帐项下to pass to the account of||to place to the account of
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%>O}bdSf EjEXev<] mkBQTQGT 寄出清算书to send in an account||to send in render an account
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K_N`My ^b.fci{1m 支票薄cheque book
B(-F|q\ P=9sP:[f6 ;gRPTk$X3 q}g0-
Da 支票陈票人cheque drawer
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gd LzB*d 持票人cheque holder
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X 不记名支票cheque to bearer||bearer cheque
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d Z3Xgi~c G6"4JTWO 记名支票||认人支票cheque to order
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!<GB~ 到期支票antedated cheque
$@dPIq4o;} }L5;=A']S $T2z
s$ <S@2%%W 未到期支票postdated cheque
pl 1CEoe "1ZVuI f5nAD 2
t]=-@ 保付支票certified cheque
ljh,%#95= DEzL] 1;P 57U;\L;ZmZ V
f(n 未获兑现支票,退票returned cheque
Sa6YqOel@ %U97{y J8`vk#5 gLg\W3TOi 横线支票crossed cheque
)q%DRLD'G O<0-`=W,a TrHUM4 a'\fS7aE0l 普通横线general crossing
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/4 (Z>vbi% 特别横线special crossing
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0w)r ,<CzS,( 空白支票blank cheque
}/.b@`Dh; k%cT 38V* rAQ3x0 <$'FTv 失效支票,过期支票stale cheque
`q1K%id ]<E\J+5K t*!Q9GC_ I [v~nY~l` 普通支票open cheque
hKp-" eZRu{`AF* Pexg"328 sX=_|<[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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g{&YJ 0-A@X>6bs 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
[6a&9#[A ?$X1X`@
]4oF!S%F R&s\h"=* 支票换现金||兑现to cash a cheque
>c8EgSZJ \Ot,&Z k2 SNf*2~uq) Tk0Senq, 清理票款to clear a cheque
UR.l*+<W7 A!!W\Jt &r!*Y& `Jon^&^;| 保证兑现to certify a cheque
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{3=]cLtt _n_|skG 填写支票数额to fill up a cheque
]W 6!Xw)[ b\9}zmG[u IG~d7rh" 5J8U] :Y) 支票上划线to cross a cheque
=P<7tsSuoK ?i7}d@636 keWqL] a-7T 开发支票to make out a cheque
g)#neEA J |\/Y<_)JD ,XNz.+Ov
^iaG>rvA 签发支票,开立支票to draw a cheque||to issue a cheque
8!{F6DG zHvG3Ed@ Mk@%Wuxg2 OfGMeN6 透支支票to overdraw a cheque
E%6}p++ %) 8 UyZG |/-H:\5 v-mhqhb 背书支票to endorse a cheque
7 xm>+( xA>O4SD 8(c,b X8 (,
,>_ 请付票款||清付票款to pay a cheque||to honour a cheque
4r'f/s8"# `-L{J0xq 6{p]cr L<**J\=7M 支票退票to dishonour a cheque
z tLP {q# K7H`Yt VUaYK ..xg4V/ 拒付支票to refuse a cheque
Hqpw Q ]ozZW: yQxzFy y9OxPq.Cy 拒付支票to stop payment of a cheque
MjW g g~JN"ap QK3j.Ss $($26g 提示要求付款to present for payment
+84JvOkWi )ieT/0nt z\fmwI 9$pQ|e0tJ 见票即付持票人payable to bearer
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^ ir%?J&C+t \,i?WgWv l|c# 支付指定人payable to order
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]( 已过期||无效out of date||stale
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V1 VYb6#sl &xG>"sJ jF}u%T)HL 请给出票人R/D||refer to drawer
m4.IaBn/ %\5d?; O.%'
47A u"*@k^}( 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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x 文字与数字不一致words and figures differ
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<lj;}@qQ< "[[9i yaiw|j`A 支票
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nS8oSs_ 时间已过account closed
[YQVZBT|{ y Q_lJIX lj{J w.t aB6F<"L, 更改处应加盖印章alterations require initials
[J'O5"T l0^~0xlED N<lO!x1[H* "Cz8nG K/+Y9JP9
%QW1?VVP 时间已过effects not cleared
dvWQ?1l_ @pcmVsIp 0:Ow
$ =BN_Kvza^6 停止付款payment stopped
8{@0p"re@ @j/UDM Cy'0O>v5 G1t{a: 支票毁损cheque mutilated
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DwA rq;Xcc FwB}@)3 汇款||寄钱to remit||to send money
KiXRBFo g]sc)4 1$&(ei]*: K+=cNC4B 寄票供取款||支票支付to send a cheque for payment
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&Oz!TQ n&? --9r 寄款人a remitter
yMdE[/+3 R!mFMw" i(hI\hD G4=R4'hC 收款人a remittee
eI%{/> YueYa#7z u@V|13p< oa4{s&db- 国外汇票foreign Bill
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q/!q =Oo=&vA.oc 6FYO5=R UMcQqV+vT 国内汇票inland Bill
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eXN\w]GE 跟单汇票documentary bill
gj(|#n5C <OQn|zU\ E}7@?o7u} |@6t"P ]@ 空头汇票accommodation bill
G?p !*7N fl8~*\;Xu /$w,8pV= xSnkv,my< 原始汇票original bill
ULqFJ*nla C`4m# q5@N//<DNN xL-]gwq 改写||换新票据renewed bill
re]e4lZ [{}Hk%wlX (KHO'QNMt^ V7+fNr]I 即期汇票sight bill||bill on demand
Pdq}~um3{ ,~z*V;y) Aoi) 11> MBeub
S …days after date||…days after date…日后付款
AQx:}PO oGtz*AP% F(!9;O5J] /0.m|Th'm …months after date||…months after date…月后付款
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O,a1?_m8 &xAwk-{W 见票后…日付款…days after sight||…days sight
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BZaH %<^IAMkp 见票后…月付款…months after sight||…months sight
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r J~}%j.QQ7 CyR1.|!@ 同组票据set of bills
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J|> K:<j=j@51 [>IV#6 $ 单张汇票sola of exchange||sole of exchange
]!um}8!} nM<B{AR5^ d~0k}|> G!G]*p5 远期汇票usance bill||bill at usance
eYpK!9 (aeS+d x r5>1n/+6 Ie z`g<r 长期汇票long bill
vtA%^~0 V6L0\ 4#^E$N: 3i*HwEh 短期汇票short bill
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;4:[kv@ v@&UTU M ^89]woC 逾期汇票overdue bill
GJ9'i-\*\ -eQ>3x&3r 0xEr`]]U Sc.@u3 宽限日期days of grace
z]49dCN k#oe:u`<
` P,-NVB 3FglzJ 电汇telegraphic transfer (T.T)
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K!<3|d _ ;!$1lM[ 邮汇postal order||postal note (Am.)||post office order||money order
kgv29j?k; x@p1(V. A!:R1tTR;S j=up7395 本票promissory note (P/N)
k9*6`w H#+2l?D:" v;WfcpWq2 JeXA*U# 押汇负责书||押汇保证书letter of hypothecation
Bo4MoSF} u[<ij sJ>JHv <1pRAN0 副保||抵押品||付属担保物collateral security
=^5#o)~BB >4^,[IO/ i"h~QEE 0
3?7kAI 担保书trust receipt||letter of indemnity
'3uN]-A>D 0hpU9w}12 W%
-` {5NE jUu{j 承兑||认付acceptance
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2Zp@q( n|'}W+ |I2~@RfpO: 单张承兑general acceptance
t!&p5wJ*Q IQ $
/|b/ +=Y$v2BZA3 -%_v b6u 有条件承兑qualified acceptance
@#>YU 1Xkl.FcFw nkO4~p f~R`RBZ]9 附条件认付conditional acceptance
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` *?x[pqGq b^'>XT~1J& %%{f-\-7Ig 部分认付partial acceptance
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