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。
{vj)76%y 会计报表statement of account
>_TZ'FT N#]ypl 0_/[k*Re >~f]_puT 往来帐目account current
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!7F e.%nRhSs3 =D(j)<9$A 现在往来帐||存款额current accout
?M2J wAK5 [UR-I0 s!/ l] vm=7: +_!QSU,@ 销货帐account sales
?0.NIu,,o 5G#n"}T 4| f*eO ;a/E42eN; 共同计算帐项joint account
#mT"gs A,]h),b hPh-+Hb \['Cj*e k 未决帐项outstanding account
#tHK"20 wzA$'+Mb +|v90ed (:_$5&i7 贷方帐项credit account||creditor account
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j 3Vwh|1? 借方帐项debit account||debtor account
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% 7% siaG'%@*r ' QG?nu 应付帐||应付未付帐account payable
M}a6Vu9 {ax:RUQxy /z!%d%" F2WKd1U 应收帐||应收未收帐account receivable
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7v kL1IA XSDpRo 新交易||新帐new account
7/H)Az@i45 do%&m]#; eRYK3W )4OxY[2J 未决帐||老帐old account
ixFi{_ sx%[=g+<2( eDMO]5}Ht +TJCLZ.. 现金帐cash account
b-DvW4B Z r8*et Uly ue q'DW~!>qX 流水帐running account
&&+H+{_Q %4H%?4 8Wx=p#_ .]u/O`c] 暂记帐||未定帐suspense account
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s &HW9Jn fl(wV.Je| t!XwW$@ 过期帐||延滞帐overdue account||pastdue account
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n:,' JI}'dU>*U: 杂项帐户sundry account
rH-23S XZ7Lk)IR gJXaPJA{ DI>s-7 详细帐单||明细表detail account
29KiuP oxs#866x q1,~ <YY 14p 呆帐bad account
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xpt:BBo CrLrw T 会计项目title of account
^sw?gH* $Yq9P0Ya ueudRb r&CiSMS* 会计薄||帐薄account-book
K-4PI+qQ\ S'" Df5 )pa]ui\t w{KavU5W 营业报告书||损益计算表account of budiness||business report
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{FkF 借贷细帐||交验帐account rendered
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s!J9|]o 明细帐account stated
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21%zPm 与…银行开立一户头to open an account with
# d Xvu(vA 3`g^ *@5 @,=d 与…银行建立交易to keep account with
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}%W# ?9/G[[( 0kh6@y3 继续记帐to keep account
4s-!7 23PGq%R dPlV>IM$z ~ljXzD93Z 与…有交易to have an account with
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gWRW7Se tmq OJ !L(^(;$Kgr 作成会计帐||有往来帐项to make out an account with
(QEG4&9 /v{I Ud?Q%)X x5Bk/e' 清算||清理债务to make up an account
Z@HEj_n D*jM1w_` )9g2D`a4 X?O[r3< 清洁帐目||与…停止交易to close ones account with
teRTu l?e.9o2- I7onX,U+ {: /}NpA$ 结帐to close an account
Txu/{M, j2k"cmsKh ch]IzdD C%u28| 清理未付款to ask an account||to demand an account
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V~GDPJ+ 结清差额to balance the account with
K(4_a``05 Rcuz(yS8 3o*YzwRt wwqEl( 清算to settle an account||to liquidate an account||to square an account
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pa+hL,w{6 \z$= K 审查帐目||监查帐目to audit an account
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E`9~ zLQx%Yg! 检查帐目to examine an account
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; 转入A的帐户to charge the amount to As account
Xw1*(ffk F4QVAOM]U :FF=a3/"6 Py<}S-: 以计帐方式付款to pay on account
e-;}366} [E_9V%^ 4+n\k ;uW FHc5@B 代理某人||为某人on ones account||on account of one
gYj'(jB rv;3~'V S:}7q2: 4H/OBR 为自己计算||独立帐目on ones own account
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XppOU !-bB559Nv 由某人收益并负风险on ones account and risk||for ones account and risk
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6!o1XQr=Z Gj*9~*xm( {g6%(X\r.r 由某人负担for ones account||for account of one
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jIyQ]:* p _F{C\} -Za/p@gM 按某人指示||列入某人帐户by order and for account of one
pAEx#ck CTK;dM'uQ /reX{Y CLSK'+l 列入5月份帐目for May account
rQX zR Vl]>u+YqE YIE<pX4Q7) Rcv9mj]l 编入某中帐项下to pass to the account of||to place to the account of
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c> af 寄出清算书to send in an account||to send in render an account
mOSv9w#, 8MBAtVmy ^8tEach (hsl~Jf 支票薄cheque book
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g}i61( R+| h w; zi:BF60]= 支票陈票人cheque drawer
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o5a YqG7h,F l2d{ 73h 持票人cheque holder
Si,6o!0k ,Q,^3*HX9} *I'yH8Fcn E4!Fupkpf 不记名支票cheque to bearer||bearer cheque
51u0]Qx;fm >7r!~+B"9' CARzO7b\w S'14hk< 记名支票||认人支票cheque to order
"KlwA.7/ %SI'BJ /=h` L, zQA`/&=Y 到期支票antedated cheque
HDKbF/ 07)yG:q*x }Lv;! 23?rEhKe 未到期支票postdated cheque
y]imZ4{/ :EH=_" eFAnFJ][L fh{`Mz,o 保付支票certified cheque
_6Ha X.V~SeS nm+s{ 8f7>?BUS, 未获兑现支票,退票returned cheque
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j1_!.T z=FZiH {)"vN(mX \1`O_DF~o 横线支票crossed cheque
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7)]q 4=.so~9odX 普通横线general crossing
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\J| i&k7-< 特别横线special crossing
W l16`9 e*!kZAf o.\oA6P_ 4~=l}H>& 空白支票blank cheque
~v83pu1!2s B;WCTMy} 7Qsgys#/= 7?t6UPf 失效支票,过期支票stale cheque
Ha#>G<;n 2[CdZ(k]5 p#[.{ *j-aXN/ $ 普通支票open cheque
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*79 %bfZn9_m "mNq&$ &OBkevg 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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J[ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
BZxvJQ :L;a:xSpn= !Uc T RI =2 kG%9 支票换现金||兑现to cash a cheque
2"5v[,$1H :ivf/xn tl].r|yl Z8oK2Dw 清理票款to clear a cheque
03(4 x'z '\GbmD^F J$!iq| D0q":WvE 保证兑现to certify a cheque
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p>|5 xvy.=( r9lR|\Ax2U 填写支票数额to fill up a cheque
N?>vd* PT9*)9<L :eg4z ) JG,%qFlk 支票上划线to cross a cheque
aATA9V rD>f|kA?L hzRYec( \15nSB 开发支票to make out a cheque
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&hJ eIo7F m 签发支票,开立支票to draw a cheque||to issue a cheque
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6R0D} 9M9?%N:ra 1r7y]FyH$ 透支支票to overdraw a cheque
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m/(C 6 _ow%Rx~F 背书支票to endorse a cheque
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?1g# V/;B3t~f e,5C8Q`Z 请付票款||清付票款to pay a cheque||to honour a cheque
->{KVPHe{ xRsWI!d+| 4,0{7MLgK $a%MOKr 支票退票to dishonour a cheque
Y5d \d\e/ Ib0ZjX6 ^Q^_?~h*! gGS=cdlV 拒付支票to refuse a cheque
Fr$5RAyg _Y[bMuUb= 0{[,E. -B\HI*u 拒付支票to stop payment of a cheque
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DJJMm 提示要求付款to present for payment
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% c BI}Cg{^km 见票即付持票人payable to bearer
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`_h7? d&s9t;@= .eP.& 支付指定人payable to order
)@'}\_a3[] 2Q"K8=s l?^4!&Nm CC^'@~)? 已过期||无效out of date||stale
K:Q<CQ2 q8Z<{#oXu [\b0Lem `I5wV/%ib 请给出票人R/D||refer to drawer
-8rjgB~."/ t3Y:}%M {s{j~M QZ%`/\(!8_ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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v2;`f+ 文字与数字不一致words and figures differ
d6sye^P ZEO,]$Yi7 {3{"8-18 xLZG:^(I 支票
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e2W".+B1 时间已过account closed
\`\ZTZni f &wb JOim3(5?s }:*]aL<7_ 更改处应加盖印章alterations require initials
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f_Av3 时间已过effects not cleared
4u47D$= :e%Pvk JNUt$h !V g` 停止付款payment stopped
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J#xB6 支票毁损cheque mutilated
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|X3W 汇款||寄钱to remit||to send money
\3aoM{ztD TNh1hhJ$b )Z ?Ym.0/ !*. -`$x 寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter
`o8/(`a KOuCHqCfq J@Q7p} sAD}#Zw$ 收款人a remittee
j*jo@N| !XCm>]R dl@%`E48w zSja/yq 国外汇票foreign Bill
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^ 国内汇票inland Bill
z] ?N+NHOA wN-d'-z/rd Ix=}+K/ a (b# 跟单汇票documentary bill
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B T<p !5`B 1 ft KTnK. 空头汇票accommodation bill
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>J 原始汇票original bill
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M\ K%rk ^xh ; HxK80mJ i/ )am9 改写||换新票据renewed bill
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g@jRs oxkoA 即期汇票sight bill||bill on demand
v+`N*\J_ NzOo0tz: u!X|A`o5i 48qV>Gwf …days after date||…days after date…日后付款
Md2>3- r)~ T@'y W$OG(m!W> L3 --r …months after date||…months after date…月后付款
_Khc3Jo F,MO@&ue" *HO}~A%Lx Dg?70v<a 见票后…日付款…days after sight||…days sight
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` 7RCg` 见票后…月付款…months after sight||…months sight
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. 同组票据set of bills
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7 Uo>]sNP~ 7-T{a<g 单张汇票sola of exchange||sole of exchange
&[/w_|b fhp<oe>D h`k"A7M tj4VWJK 远期汇票usance bill||bill at usance
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|%B?\m 长期汇票long bill
I'iGt~4$ jvFTR'R)= ;@Z#b8a
M} wl$h4 {L7 短期汇票short bill
?)X,0P' o=?C&f{ $UCAhG$ 8C~]yd 逾期汇票overdue bill
kO{s^_qR^c @reeO= dJ""XaHqf rT5Ycm@ 宽限日期days of grace
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gus42f% !PJ 6%" 电汇telegraphic transfer (T.T)
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q G\r?f& +g]yA3 邮汇postal order||postal note (Am.)||post office order||money order
),!;| bh 6 9NQ]{1 (RZD'U/B Zrr5csE 本票promissory note (P/N)
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^3avRsC qfz 8jY] 押汇负责书||押汇保证书letter of hypothecation
.h5[Q/*h Bw64 z0*_^MH o b|BXF 副保||抵押品||付属担保物collateral security
(BfgwC) uDSxTz{ /E5 5Pec CL}{mEr} 担保书trust receipt||letter of indemnity
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B7<Kc -!L"') 承兑||认付acceptance
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t_7MD z,:a8LB#[ S (N\cw$ 1YJC{bO 单张承兑general acceptance
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}F }~h(w^t 有条件承兑qualified acceptance
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z;[ +p 附条件认付conditional acceptance
dwv 6;x ;6{@^ ,SiY;(b=\ $gM8{.! 部分认付partial acceptance
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