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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;z1 会计报表statement of account
k]"Rg2>% V4!RUqK &k?Mt#J 08S|$_ 往来帐目account current
S0~F$mP' e}e\*BL tsZrn SA|f1R2uS 现在往来帐||存款额current accout
fO.gfHI $N=A, S ![iAALPNl Oav^BhUO 销货帐account sales
mIZ#uW ?zN v7Bj W&6P%0G/ Tc`LY/%Od 共同计算帐项joint account
c;ELAns> ]v 6u VWG#v#o Q<r O5 -K 未决帐项outstanding account
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+aV>$Y Y2w 9]:J 贷方帐项credit account||creditor account
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iJ68 XWbe|K!e UtiS?w6 JF_\A)<ki 借方帐项debit account||debtor account
LeY\{w -[x^z5Ee` ;EE*#"IJ 3Cwqy#X#8 应付帐||应付未付帐account payable
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9 h]c-x(+ 应收帐||应收未收帐account receivable
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=Z 新交易||新帐new account
,l`q .dV o[m; abCcZ<=|b w=3@IW 未决帐||老帐old account
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/0'/ 现金帐cash account
[cru+c+O: >u~ [{(d , ;vF8V`f ?ae:9ZcH 流水帐running account
yIbz\3 lb&tAl"D ZqkP# ]+Y' RWXj)H)w 暂记帐||未定帐suspense account
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M7FD $[[6N0}*: )AqM?FE4R 过期帐||延滞帐overdue account||pastdue account
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c,UR. 杂项帐户sundry account
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5, lVXgp'!#j lyIstfRh15 RoLUPy9U 详细帐单||明细表detail account
<k5FlvE2 brNe13d3~" 23y7l=.b/ CjOaw$s 呆帐bad account
:4<+)r26 2sy{ Q{H88g^=J %7O`]ik: 会计项目title of account
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e_E +fAAkO*GP 会计薄||帐薄account-book
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PFG):i-? RXt`y62yK rc*3k 营业报告书||损益计算表account of budiness||business report
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,F>5P 借贷细帐||交验帐account rendered
0X0HDQ 1F/`*z _xAdvr' W gO4J[_ 明细帐account stated
6}x^T)R (bH "x 5D-xm$8C p."pI Bd 与…银行开立一户头to open an account with
0FjSa\ZH !;'U5[}8 /Rx%}~x/m B HoZ}1_ 与…银行建立交易to keep account with
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mrk`o~ 继续记帐to keep account
Kdx?s;i Puily9# [ #A!B#` Nh]eZ3O 与…有交易to have an account with
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Ve$ \KLWOj% bW3e*O$V 作成会计帐||有往来帐项to make out an account with
0}PW?t76 m{_\@'q Qgo0uuM @w,-T@nAW 清算||清理债务to make up an account
9j:?s;B 8Th|' <|hvH X
dLB1H 清洁帐目||与…停止交易to close ones account with
q^([ & + DD"]as"# Nypa,_9} Q++lgVh)E 结帐to close an account
N:d`L+tcc t \DS}3pv ;|soc:aH JT[|l-\zo 清理未付款to ask an account||to demand an account
.9lx@6]+ B\KvKT|\ 7AV !v` *vCJ
Tz 结清差额to balance the account with
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VH }4#%0x`w 清算to settle an account||to liquidate an account||to square an account
asj^K|.z -zN*2T r<UZ\d - >e=tem~/ 审查帐目||监查帐目to audit an account
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[ba$S,T s$&:F4=? 1q}iUnR FGzB7w# 检查帐目to examine an account
]hS4'9lD 'F5&f9A 2e/ JFhA Y71io^td~j 转入A的帐户to charge the amount to As account
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V 以计帐方式付款to pay on account
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xl5mI~n_~ 代理某人||为某人on ones account||on account of one
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2$ 5^ARC^v ^UEI`_HO0 为自己计算||独立帐目on ones own account
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Kt )_,*2|b 由某人收益并负风险on ones account and risk||for ones account and risk
rt_%_f>qd q$(aMO&J *_!nil 3(i HIk5Q'e k 由某人负担for ones account||for account of one
CDK0 $W n %qV=PC r0+lH:G*q Uk`ym 按某人指示||列入某人帐户by order and for account of one
!)?n n3 8uP,#D<wZ )U`6` &F J LT1
0c3 列入5月份帐目for May account
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g1@zk$ 编入某中帐项下to pass to the account of||to place to the account of
O6pswMhAc blpX_N FDbb/6ku IGV @tI 寄出清算书to send in an account||to send in render an account
-Ds}kdxw 5k)QjZo )M<"YI)g 47|Lk]+O 支票薄cheque book
@i'RIL} 9.{u2a\ 8`v+yHjG MCZTeYnx 支票陈票人cheque drawer
64%P}On yS^";$2Tc (0 /,R UOJx-o!c? 持票人cheque holder
] JVs/ (dd+wx't d&BocJ q_bE?j{ 不记名支票cheque to bearer||bearer cheque
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` Q3Z}C 记名支票||认人支票cheque to order
X;lL$ =iW!Mq )e(Rf!P{ PIR#M(' 到期支票antedated cheque
/2N'SOX Zyt,D|eWj *1"xvle 4y\qJw)~U 未到期支票postdated cheque
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BgRfy2: >L\$ 保付支票certified cheque
*oopdGue Aslh}'$}- )hs"P%Zg a\;1%2a 未获兑现支票,退票returned cheque
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Vv! TUHm.!+a +Z> Y// 3*)<Y}Tc 横线支票crossed cheque
.B?6 zmH8^:-x 5pSo`) p4mi\~Q 普通横线general crossing
yMaU`z Le;;Yd}f Ne<={u% 8X Jg 特别横线special crossing
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$4i| W>f q 9 失效支票,过期支票stale cheque
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gvT ?*DM|hzOi paKur%2u 普通支票open cheque
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0:U qt_ocOr 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Dzd[<Qln eTg8I/)%B di.yh3N$ a8 X}r. 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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r/ yyPQ^{zD 支票换现金||兑现to cash a cheque
f(M$m,d f3yH4r?;w /my5s\;s|z 9S'u1% 清理票款to clear a cheque
C@x\ZG5rA )6+Z9 9w f^JiaU4 [ 8^IV`P~2M 保证兑现to certify a cheque
q+iG:B /Z &f=O`*I'+! ;x<5F+b -VZn`6%s 填写支票数额to fill up a cheque
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3W 1`hmD1d k8KRVXgx 支票上划线to cross a cheque
mM9a T0_w * 'eE[/K |>^5G@e j_I[k8z 开发支票to make out a cheque
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~%'V *wk?{ U sKy3('5; 签发支票,开立支票to draw a cheque||to issue a cheque
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n~"qbtp} 透支支票to overdraw a cheque
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=oE(ur 背书支票to endorse a cheque
&Fiesi!tET ,?>{M sYEh>%mo^C tJG+k)EE 请付票款||清付票款to pay a cheque||to honour a cheque
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] 支票退票to dishonour a cheque
vjL +fH<0: (himx8Uml2 T_)g/,5> YpOcLxFL 拒付支票to refuse a cheque
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r>e1IG xTU;rJV 拒付支票to stop payment of a cheque
`q9n`h1 &6^ --cc A"B#t" $@D*/@ 提示要求付款to present for payment
yhkKakg,) {RGQX"k %G|Rb MP kwXUjnp 见票即付持票人payable to bearer
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>TNp XU`ly3! 支付指定人payable to order
lak,lDt] mm9uhlV8 zviTGhA ]xkh"j+W 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
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$[2qPj 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
abAw#XQ8 xHCdtloi?I D^QL.Du, r$1b=m,0d 文字与数字不一致words and figures differ
Hd\.,2a" p"FWAC! A0>r]<y l^XOW- ;u 支票
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0h~{K 时间已过account closed
'6kD6o_p1 +I\54PBws `g_r<EY8/ m2H?VY.^K 更改处应加盖印章alterations require initials
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o[1#)& 时间已过effects not cleared
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P{ 停止付款payment stopped
.R@s6}C`}= 2">de/jS OTGy[jY" [K@(,/$ 支票毁损cheque mutilated
S[gACEZ = Qcks:|5 o%f:BJS Y]=k"]:% 汇款||寄钱to remit||to send money
n=PfV3B Ud Vf/PGx z`YC3_d 0Vrs bkS 寄票供取款||支票支付to send a cheque for payment
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1s= o<J6KTLv 6O/c%1VHA3 寄款人a remitter
L+VQtp&" 3A{)C_1a dF09_nw >&Oql9_ 收款人a remittee
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国外汇票foreign Bill
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[OE 国内汇票inland Bill
g1?9ge1 Mo<q(_ZeRP Be6+YM5Cl $5/d?q-ts{ 跟单汇票documentary bill
G@`ZDn zd)QCq rQ_]%ies8 x;sc?5_` 空头汇票accommodation bill
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Oz0.W 原始汇票original bill
S 6_:\Q MoQ\~/Z| G&Dl($ f>$RR_ 改写||换新票据renewed bill
_'ebXrbZB 4Ngp - 'e' p`* gC7P o 即期汇票sight bill||bill on demand
Ef?hkq7X< \v6lcAL- Ncsh{. x{8h3.ZQ, …days after date||…days after date…日后付款
HzKY2F(, ~@Q]@8Tv\ rX /' m2"e ]I …months after date||…months after date…月后付款
mNacLkh[ uDXV@;6< 4bp})>}jB "g #%d 见票后…日付款…days after sight||…days sight
5O d]rE uSRhIKy "OK[uug :UP8nq 见票后…月付款…months after sight||…months sight
+0z7}u\x @!'}=?` c?EvrtND rD4umWi 同组票据set of bills
W+63B8)4 ;*t#:U* >;hAw!|# D>7J[ Yxg- 单张汇票sola of exchange||sole of exchange
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F jLt3jN ![_0GFbT 远期汇票usance bill||bill at usance
Xpn\TD<_I A] 'jsv!+ .,p=e$x] =#[oi3k 长期汇票long bill
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/4 % g 短期汇票short bill
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-x{ [8IO0lul+ 逾期汇票overdue bill
>@Ht*h{~ cPuXye ) c\Y!vS >8kXa.)84 宽限日期days of grace
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} v:YSG :,aY|2si o}114X4q; 电汇telegraphic transfer (T.T)
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7]zZdqG&p` +"<+JRI(M5 ;]Q6K9.d8 邮汇postal order||postal note (Am.)||post office order||money order
aMY@**^v :R=6Ku> cI\[)5& yT_W\"=8 本票promissory note (P/N)
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$ 押汇负责书||押汇保证书letter of hypothecation
s$hO/INr IJGw<cB]+ 4BCe;Q^6 $$NWN?H~ 副保||抵押品||付属担保物collateral security
}rfikm ,GYQ,9: . waw=C SK'h!Ye5Z 担保书trust receipt||letter of indemnity
Lo!hyQ) ?PMbbqa0 zvdut ,6< =b:XL#VA 承兑||认付acceptance
}-Mg&~e` &=kv69v s<F*kLib d'ZNp2L 单张承兑general acceptance
j@z IJ K$h\<_V . &j+& z eT`kZ 有条件承兑qualified acceptance
J@I>m N1\ [A84R04_% _Pqq* 3 Vc}Q'&Y 附条件认付conditional acceptance
6Bjo9,L )xV37] <N= k&\ y ;[~(Yg[ 部分认付partial acceptance
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