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。
8Z!ea3kAT 会计报表statement of account
mDmWTq\ &sRJ'oc 1<p"z,c v:0i5h&M 往来帐目account current
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l5r"% |#B"j1D,H uR%H"f 现在往来帐||存款额current accout
~EM];i awK'XFk nJya1AH; FS}z_G|4] 销货帐account sales
J?<L8;$s7 !jW32$YTR s?E: ] ybG)=0 共同计算帐项joint account
F1=+<]! !!86Sv 8dhY"& W Q&<QVK 未决帐项outstanding account
/fq6-;co+ B<RONQj_ $g};u[y &F}+U#H 贷方帐项credit account||creditor account
!%X`c94 z&0V21"l GXRjR\Ch +*DX(v"BH 借方帐项debit account||debtor account
l}2WW1b( f)x}_dw% }BrE|'.j' *La =7y: 应付帐||应付未付帐account payable
^IpiNY/%Q ]EnaZWyO] h;KK6*Z*$E /<$"c"UQ 应收帐||应收未收帐account receivable
G~L?q~b Fzs'@* U;GoC$b}| 1znV>PO! 新交易||新帐new account
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l$E vWH>k+9&X e;5Lv9?C8 未决帐||老帐old account
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lKUm_; m I)6Sbt JV^ X^5"7phI@ N{t:%[ 流水帐running account
CJixK>Y^ Ib8i#D V 1qe^rz| F^z8+W 暂记帐||未定帐suspense account
gj,J3x4TK/ O N0+:`3\ }>~>5jc/Pg R?~h7 d 过期帐||延滞帐overdue account||pastdue account
PAU+C_P !(K{*7|h EE6|9K> ~vV)| 杂项帐户sundry account
je4&'vyU XFTMT'9 &AcFa<U sC_UalOC_ 详细帐单||明细表detail account
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K %*c|[7Z~V t}k'Ba3]:Y MW~B[%
/ 呆帐bad account
:wZ`>,K"t> aSkx#mV 'Q>z** G5#}Ed4 会计项目title of account
Ygi1"X} ]}7rWs[|1 mv*T=N8fC Z/= %J3f 会计薄||帐薄account-book
!5%5]9'n@* Gj19KQ1G ` u\z!x' !u{"] T: 营业报告书||损益计算表account of budiness||business report
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,n_`an =l4\4td9p .q`H`(QM |8c:+8 借贷细帐||交验帐account rendered
CEuk1$ +^ DRto= PT#eXS9_ VNrO(j DUv 明细帐account stated
O| J`~Lk .k,Jt+ L\m !8o4 ,r 2VP\hLh 与…银行开立一户头to open an account with
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+lgF/y6 kq%gY ,0uo&/Y4L 与…银行建立交易to keep account with
CLY6 YB' R dH2]ZE0V vdT+,x` 6~F#F)C' 继续记帐to keep account
g"]<J& lIVxW+ e(w/m(!Wny hK39_A- 与…有交易to have an account with
4Wla&yy |3,yq^2 G?-`>N-u A?Nn>xF9X 作成会计帐||有往来帐项to make out an account with
;4kx >x*H m c\ C 7mn,{2 -|Yh/ 清算||清理债务to make up an account
a#Kmj0 GL5^_`n 'EL || KIKq9 * 清洁帐目||与…停止交易to close ones account with
p584)"[*t eyf4M;goz} VZ2.w4b L7Qo- 结帐to close an account
hg&w=l cK|rrwa0 R 5K-KSvW K=tx5{V 清理未付款to ask an account||to demand an account
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#"i& 结清差额to balance the account with
8B *E+f0 0):uF_t< TZh\#dp4l _b0S 清算to settle an account||to liquidate an account||to square an account
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nEH Iys6R?~ 审查帐目||监查帐目to audit an account
YER:ICQ ~VqFZasV NV8]#b e{fZ}`=7y 检查帐目to examine an account
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"AA_A? 转入A的帐户to charge the amount to As account
t7|MkX1 9 m\)\/V BgJkrv7~ E\R raPkQT 以计帐方式付款to pay on account
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M8 iEVJ 代理某人||为某人on ones account||on account of one
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9N:c hz<|W5 UvPp~N7, 为自己计算||独立帐目on ones own account
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oj4Rg+( kF+ZW%6N j6n2dMRvSE 由某人收益并负风险on ones account and risk||for ones account and risk
h`?y2?O ,dHP`j ? tCZpfZ@+= M'\pkzx 由某人负担for ones account||for account of one
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3AvVU]@&Z@ cJP'ShnCh 0SJ{@* 按某人指示||列入某人帐户by order and for account of one
|yLk5e~@- xJvLuzUD X,>(Y8 r~)VGdB+ 列入5月份帐目for May account
.r ~'(g{qt shM{Y9~O9& 7 ,$ axvLw M'^(3#ZU 编入某中帐项下to pass to the account of||to place to the account of
M} O[`Fx{W 'To<T z8b
_ _%Br +yth_9 寄出清算书to send in an account||to send in render an account
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nd/ hgj CXl /r-8T>m v-ThdE$G# 支票薄cheque book
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Q7 -<O JqB DWuRJ 支票陈票人cheque drawer
]a)IMIh; '#H&:Htm;L ]X*YAPv KZECo1 持票人cheque holder
Z%Vr+)!4 fb/qoZ [d0%.+U gyC^K3} 不记名支票cheque to bearer||bearer cheque
;JYoW{2 pNuqT* Wt(Kd5k0'2 /;DjJpwf0 记名支票||认人支票cheque to order
^ b@!dS }gCG&7C Pow|:Lau! 7O:"~L 到期支票antedated cheque
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hpSxdAz4 ~+<<bzY kr#I{gF 5|CzX X#U 未到期支票postdated cheque
R^w}o,/ .U<F6I:<md D{>\-]\ $iwIF7,\P 保付支票certified cheque
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V, !Pw$48cg 未获兑现支票,退票returned cheque
*y{+W u-kZW1wrQ p/N 62G |!oXvXU 横线支票crossed cheque
!\ZcOk2 $}db /hY* r4EoJyt V7BsE w 普通横线general crossing
~ibF M5m VxkEe z'| \ p3v#0R{ l/M[am 特别横线special crossing
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<r >{b3>s~T } #qQ2NCH 4b=Gg 空白支票blank cheque
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[L&* %;tJQ%6-.S T!(sZf rEmwKZF' 失效支票,过期支票stale cheque
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d" 'aZASPn[ 普通支票open cheque
lQWBCJ8y y`6\L$c D&-vq,c Tv1]v. 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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~" **n y! V,m3 -=q \qB6TiB/ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
0X#+#[W qEZ!2R^`G Mb1wYh V,vc_d?,_o 支票换现金||兑现to cash a cheque
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\q /e(W8aszi 清理票款to clear a cheque
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1k D?mDG|Z onib x^Fcd 保证兑现to certify a cheque
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`d ` .$&T7 A$:|Qd7F1 ##GY<\",; 填写支票数额to fill up a cheque
%jTw E>"8/ J)KnE2dw5 3e *-\TP- 支票上划线to cross a cheque
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^ B$j' /e-Zk R(`]n!V2 开发支票to make out a cheque
7DZTQUb" JRo;(wqZ #QS?s8IrW 4kh8W~i;/ 签发支票,开立支票to draw a cheque||to issue a cheque
fK"iF@=Z` x;(g dXK-&Po' /?U!y?t&@ 透支支票to overdraw a cheque
{Xv3:"E"O e5 3,Rqi)@ e[8UH =`| O"iak 背书支票to endorse a cheque
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A;<# P7UJ-2%Y+ g>T cJ/4Gl 请付票款||清付票款to pay a cheque||to honour a cheque
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mV;3ILO m1V- %kUI 支票退票to dishonour a cheque
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B&:G V GV>&g 拒付支票to refuse a cheque
ju.OW`GM ~bGC/I;W> S<pkc8 mLaCkn 拒付支票to stop payment of a cheque
LihdZ ) cm,4&x6 uY]T:UVk QTE:K? 提示要求付款to present for payment
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HB 见票即付持票人payable to bearer
xW0Z'== CW;m y!hi"! )cKj iXn 支付指定人payable to order
Gk 6fO ?Q?598MC --A&TV [S) G$JW 已过期||无效out of date||stale
H `5Ct A_i zSzC1 70=(.[^+ .l=p[BI 请给出票人R/D||refer to drawer
@(){/cF FJF3B)Va| ThiN9! Y )ji@k(x27q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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(O.m 文字与数字不一致words and figures differ
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支票
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l#ZyB| 时间已过account closed
q}sK i pwW%"6 L^)qe^%3 phmVkV2a;# 更改处应加盖印章alterations require initials
)WmZP3$^TX t2U$m'(A& m#;.yR F:_FjxU K.%z;(U
CWBbSGk 时间已过effects not cleared
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|< d=F)y~&' [WYJrk. 停止付款payment stopped
m|mG;8}pI <ZV7|'^ nSS}%&a:LX ?;fv!'?% 支票毁损cheque mutilated
pJn>oGeJ& $82zy q Yx!n*+ :J "raj>2@ 汇款||寄钱to remit||to send money
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6 寄票供取款||支票支付to send a cheque for payment
T%w(P ^qk =@%MV( sI$:V7/! 7F~xq#Wi# 寄款人a remitter
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8qP ^&HI+M 收款人a remittee
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国外汇票foreign Bill
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(Y&R0jt ga,A'Z 国内汇票inland Bill
m[{nm95QZ W%w82@' N:5b1TdI, H_v/}DEG 跟单汇票documentary bill
rC=f#YjR =y`-sU Hx (]oFB$ MuN[U17FB 空头汇票accommodation bill
&MBOAHhze S|tA[klh -0/=k_q_ 3huzz<n3 原始汇票original bill
e$gaE</ zv>ZrFl* WReYF+Uen Q^\{Zg)p 改写||换新票据renewed bill
dV'6m@C F@oT7NB/n P^i6MZ? uV/)Gb*j 即期汇票sight bill||bill on demand
X}kVBT1w+x G;87in ,} "~B~{ _<j @?(nwj~ s` …days after date||…days after date…日后付款
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zgZi m/SJ4op$ Ov F8&*A …months after date||…months after date…月后付款
9_I[o.q zS#f%{ q=(M!9cE "'Q$.sR 见票后…日付款…days after sight||…days sight
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wZQ |s)VjS4@ 见票后…月付款…months after sight||…months sight
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Hd W OLhWkN,qA eA;j/&qH 同组票据set of bills
x0N-[//YV <T4 7kL I ^^20vwq %`t]FV^# 单张汇票sola of exchange||sole of exchange
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aE_i 远期汇票usance bill||bill at usance
GFSlYG Xuz8"b5^Zx 4DG 9`5. G~Q*:m 长期汇票long bill
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q329z> 短期汇票short bill
v)v{QNQp^ |1\dCE03} `"^@[1 <
|]i 逾期汇票overdue bill
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5}cU{M 宽限日期days of grace
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x sk%:Sp 电汇telegraphic transfer (T.T)
4`EvEv$i 9>}(]T ||"":K V}Y~z)i0 邮汇postal order||postal note (Am.)||post office order||money order
T^-H_|/M ZQJw2LA gO S|=rF<]my O
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V8~ 本票promissory note (P/N)
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