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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(<J 会计报表statement of account
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m1U:&{:^ Ps74SoD- 往来帐目account current
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?[!t Zym6btc 现在往来帐||存款额current accout
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=GJ j/z=<jA 销货帐account sales
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%V 共同计算帐项joint account
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$,y-;$ +yp:douERi $2Whb!7Z( 未决帐项outstanding account
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\&5V'; eHy UY&N/ 贷方帐项credit account||creditor account
mK[Z#obc= 0RT 8N=B83 { aUnOyX_ +cfEyiub 借方帐项debit account||debtor account
@"-\e|[N s*ZE`/SM3 4b`E/L}2 IWQ0I&tzdx 应付帐||应付未付帐account payable
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Rl[M+Q AJ bCC 应收帐||应收未收帐account receivable
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jX49Vt 新交易||新帐new account
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Z 未决帐||老帐old account
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Wr,h P>VoA R}ki%i5| 现金帐cash account
5To@d|{ 9 {&g.+ 5#,H&ui\ ;=Ma+d# 流水帐running account
s-$Wc)l p~ b4TRvA6 wq$$.
.E EtKq.<SJ 暂记帐||未定帐suspense account
n#lbfN 4 eV[{c %wN: b=,BLe\ (/e&m=~ 过期帐||延滞帐overdue account||pastdue account
gQy%T] U?*zb ?woL17Gt S,c{LTL 杂项帐户sundry account
.a.HaBBV ye^x>a[' u?
=mh` V eGSr 详细帐单||明细表detail account
L4>14D\ o,*m,Qc r&{8/ 5" k=]e7~! 呆帐bad account
jHFjd' b^/u9 EYT^*1,E* Kh]es,$D 会计项目title of account
v$y\X3)mB ]9oj,k /Q1 b%C 'Z{`P0/^o` 会计薄||帐薄account-book
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}iJsF kR<sSLEb yu;EL>G_AY 营业报告书||损益计算表account of budiness||business report
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6jFT_ QVT0.GzR 借贷细帐||交验帐account rendered
/5,6{R9 Hn /t'D3 imM!Me 0TE Wg|6{'a 明细帐account stated
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<v f(Xin3#' 与…银行开立一户头to open an account with
iJ{axa & V IzIl\<aM $DDO9 Ua}R3^_)a 与…银行建立交易to keep account with
w7MRuAJ4 D?KLV_Op fbApE :` SIuu~@ 继续记帐to keep account
?p{-Yp*h G#7*O` ]3v)3Wp AROHe 与…有交易to have an account with
nAP*w6m0j Es[3Ppz D1RQkAZS qsj$u-xhX 作成会计帐||有往来帐项to make out an account with
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r*{.|>me 清算||清理债务to make up an account
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` M(>74(}] 清洁帐目||与…停止交易to close ones account with
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22b4 "smU5 s,P |E6Thvl$ -o/Vp>_UOE 结帐to close an account
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? m+M^we*R 清理未付款to ask an account||to demand an account
U R^r> ZKI8x1>Iq K-'uE) _#~D{91
j: 结清差额to balance the account with
-']Idn6 PVi;h%>Y dsX"S;`v o"qxR'V 清算to settle an account||to liquidate an account||to square an account
_E9[4%f F*G]Na@6D =o~mZ/ 7=M RSAGSGp 审查帐目||监查帐目to audit an account
`{ Ox=+]M 5Y;&L!T GYtgw9 "Y %S%UMA. 检查帐目to examine an account
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E 转入A的帐户to charge the amount to As account
6# bTlmcg n:a~=^IV TQ![ _rSwQ<38> 以计帐方式付款to pay on account
(0@b4}Z # a4OtRiI }x|q*E\ n3?
msY(* 代理某人||为某人on ones account||on account of one
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My3&6 jjrE8[ id,' + < 为自己计算||独立帐目on ones own account
<0Y<9+g! sMLXn]m Z6b]EcP)# M]%dFQ 由某人收益并负风险on ones account and risk||for ones account and risk
pSAtn $J<WFDn9 F7<u1Rx] 'Jek<
5 由某人负担for ones account||for account of one
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Y2B?C 按某人指示||列入某人帐户by order and for account of one
>tkz%;6 Xn~\Vb .p Mwa B&7:=t,m( 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
wQ/.3V[ "J*>g(H53 l['p^-I )n<p_vz 寄出清算书to send in an account||to send in render an account
@ G!Ir"Q UlNiH J8@.qC'! ;K7kBp\d 支票薄cheque book
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[ 支票陈票人cheque drawer
-da: j-_ $e4N4e2x/ #=0 BjW* J"S(GL 持票人cheque holder
>hSu1s: )/[L)-~y~ !/a6;:_y 6WIs*$T2* 不记名支票cheque to bearer||bearer cheque
Gj%q:[r )FG/ bJ9*z~z)e 3*\Q]|SI! 记名支票||认人支票cheque to order
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qq \Wg_ gA 到期支票antedated cheque
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vf#d lup2>"?* 未到期支票postdated cheque
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STtuT 保付支票certified cheque
MwQ4&z#wh 5D<ZtsXE oP4+:r)LKD F#)bGi 未获兑现支票,退票returned cheque
d-m.aP)y: $`%Om WW{ gs/o cu ]jiVe_ OS< 横线支票crossed cheque
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sD&O QY<5o;m` 普通横线general crossing
.L;e:cvx QS\wtTXj S-3hLw&? D *PEIsV 特别横线special crossing
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(q&(/ <-N2<sl u3,O)[qV 空白支票blank cheque
|Ox='.oIb 4 83rU $?k]KD aHYISjZ]> 失效支票,过期支票stale cheque
j!%^6Io4 bX:h"6{=R %m[ZU<v U~"Y8g#qgy 普通支票open cheque
4*E5@{D lQ!OD&6 dVHbIx s0D4K 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
]{\M,txo8 mK"s*tD s/C'f4 Sl ^PELU 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
SZ$WC8AX Qr7v^H~E4. ;J 5z :V)jm`)#+ 支票换现金||兑现to cash a cheque
GYaP"3Lu "[|b,fxR JF 4A 'Be'!9K*d 清理票款to clear a cheque
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%t\ FI$:R 保证兑现to certify a cheque
;Y`Y1 tUJRNEg }#O!GG{ Y$r78h=4 填写支票数额to fill up a cheque
Z nc(Q ssi7)0 "n!yK cqNK`3:.j 支票上划线to cross a cheque
3`HK^((o yJm"vN F3qK6Ah. )?*YrWO{ 开发支票to make out a cheque
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E\|\g fSuykbZ "#j}F u_! $RPW/Lyiq 签发支票,开立支票to draw a cheque||to issue a cheque
M<fhQJ H$(bSw$ Cl}nPUoL f&^(f1WO 透支支票to overdraw a cheque
@^W`Yg)C 6Dq4Q|C \2i7\U n{;j 背书支票to endorse a cheque
7^q~a(j p~qe/ i6`"e[aT[o =?fz-HB 请付票款||清付票款to pay a cheque||to honour a cheque
nVb@sI{{k Tu#< {'1$ %z><)7 iq(PC3e`V 支票退票to dishonour a cheque
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B<mq 拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque
7 F^d- #%0V`BS7n )O]T}eI +K57. n{ 提示要求付款to present for payment
1 DWoL}Z CLb6XnkcA\ +L(amq;S +eM${JyXH 见票即付持票人payable to bearer
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N%y i4 支付指定人payable to order
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W ^u/%zL 'Ts:. 已过期||无效out of date||stale
-EjXVn! vQ 5gszAvOO m7 =$*1k sGvbL-S-f: 请给出票人R/D||refer to drawer
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p^)K pMc6p0 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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I w Q M,!-~t G1"iu89d 文字与数字不一致words and figures differ
Pf?kNJ*Tv) bQAznd0 mYBEjZB x%P|T3Qy5 支票
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(}"D x3K 时间已过account closed
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j )^h6'h` _B4&Fb. .=_p6_G 更改处应加盖印章alterations require initials
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yoi4w 7: 时间已过effects not cleared
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aX.Av 停止付款payment stopped
4 p_C+4 k1 5vs `S&a.k l/$GF|`U 支票毁损cheque mutilated
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0?x I Mgd2qIC NOz3_k 8WP>u8& 汇款||寄钱to remit||to send money
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+Z 寄票供取款||支票支付to send a cheque for payment
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+7 Ku;fZN[g :-&|QVH wZrFu(_ 寄款人a remitter
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LvWs w$gvgz 收款人a remittee
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[ 国外汇票foreign Bill
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<+8'H:wz 国内汇票inland Bill
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d 跟单汇票documentary bill
?7{U=1gb$ f^%3zWp|- zVh yAf ,|%KlHo^ 空头汇票accommodation bill
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* 原始汇票original bill
S :HOlJze 6fwNlC/9 yUoR6w J?4{#p 改写||换新票据renewed bill
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5: b#2)" V( j KU2 即期汇票sight bill||bill on demand
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d[9,J?'OQ U }2@ …days after date||…days after date…日后付款
RK# 6JfC3X whI{?NP $C16}^ ! FcGa …months after date||…months after date…月后付款
w0QtGQ| ,f03TBD} bC&A@.g{ 1nVQYqT_ 见票后…日付款…days after sight||…days sight
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x07 = +Z#=z,.^ ITPE2x 见票后…月付款…months after sight||…months sight
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"< 同组票据set of bills
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4+olyBht 单张汇票sola of exchange||sole of exchange
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3vGu9 ]dycesc' N2h5@*1Y 远期汇票usance bill||bill at usance
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_/[qBe as07~Xvp- 长期汇票long bill
L03I:IJ k|fM9E 2%/F`_XbP T!
}G51 短期汇票short bill
C&O8fNB_ He_O+[sc vbJ<|#|r- 0+&WIs 逾期汇票overdue bill
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3 bbL\ xq^ lyL6w1 宽限日期days of grace
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U;} ;5X6`GlS#5 电汇telegraphic transfer (T.T)
;LS. 2d[tcn$;h] ~XUUrg; 9WHE4'Sa 邮汇postal order||postal note (Am.)||post office order||money order
cfmwz~S6i 33`bKKO} 2e6P?pX~2 6>?qBWW 本票promissory note (P/N)
\:'GAByy j,rc9 5a |[cR +5fB?0D; 押汇负责书||押汇保证书letter of hypothecation
1D%P;eUDp $#^3>u ;apLMMsWC s.(.OXD& 副保||抵押品||付属担保物collateral security
zBm~ J% CW;zviH5 erI&XI {UH45#Ua 担保书trust receipt||letter of indemnity
$y;w@^ s-#@t ImQ-kz?b kr$)nf 承兑||认付acceptance
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DB! +s}!+I8P 单张承兑general acceptance
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Q' d{TcjZ E[hSL#0 fe\'N4 有条件承兑qualified acceptance
~vP_c(8f %n]jsdE^| ]:ca=&> 0ytAn+/"x 附条件认付conditional acceptance
hz bvR~rn BTsvL>Wy H28-;>'` B^19![v3T 部分认付partial acceptance
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