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。
Z@&%"nO 会计报表statement of account
M."/"hV`- d4\JM 65 )?(Ux1:
w) 83/m^^F{] 往来帐目account current
`NgQ>KV! E7? n'!= 8zj&e8&v 4=|Q2qgFV 现在往来帐||存款额current accout
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A%By^L- Y3&,U M57<e`m 4aBVO%t 销货帐account sales
Ti_G L@6]~[JvP Aixe?A_x 3I~.'>Pd 共同计算帐项joint account
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or5v Jk&!(YK& $o5i15Oy. YF-E1`+?< 未决帐项outstanding account
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% 贷方帐项credit account||creditor account
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&2= -#T%* Qr~!YPK\ g*YA~J@ 借方帐项debit account||debtor account
+<F3}]] Wd)\r.pJ SF-"3M 1Xm>nF~ 应付帐||应付未付帐account payable
Q}lCQK/g {._'Q[ ?i#x13 fv8x7l7 应收帐||应收未收帐account receivable
$G"\@YC< Nr>UZlU8 U.t][#<3 @U5gxK* 新交易||新帐new account
N'EZJoH \l/}` w QA0uT{x90 16 `M=R 未决帐||老帐old account
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IMqe( HSG Ln906 现金帐cash account
,Owk;MV@ CA`V)XIsP zc)nDyn ANw1P{9* 流水帐running account
qX-5/;n TA*}p=?6?! ky[Cx!81C vJ'22)n 暂记帐||未定帐suspense account
Y"8@\73(R /Ls|'2J<$ $#D#ezvxe Z!|r> 过期帐||延滞帐overdue account||pastdue account
ZXYyG`3+ zi6J|u U3:|!CC)T V
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)/z|[ 杂项帐户sundry account
,ESli/6 g*oX`K. eUNaq&M &57~i=A
3 详细帐单||明细表detail account
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08 ">wvd*w0"( r7R'beiH 呆帐bad account
BI)C\D3[ xJ/)*?@+ M]{~T7n- Jaw1bUP!oK 会计项目title of account
pIK:$eN!/ S5>ztK.e d"-I^|[OM d9TTAaf 会计薄||帐薄account-book
A8mc+ Bf( >e6 OlIW +0%r@hTv&> q9ra 营业报告书||损益计算表account of budiness||business report
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MbV.6 EL3X8H SceHdx(] +fboTsp% H 借贷细帐||交验帐account rendered
|-S!)iG1V v^o`+~i fWEQ vQ u=qK_$d4 明细帐account stated
^rq\kf*] `O2P&!9& Psx"[2iZm sNpA!!\PM 与…银行开立一户头to open an account with
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Te9 /"La@M37 BSHS)_xs -(
p%+` 与…银行建立交易to keep account with
V^Z5i]zT #OM'2@ |X>'W"Mn NYHK>u/5c 继续记帐to keep account
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Xx dI%jR&.e; jcj8w .E^w, o 与…有交易to have an account with
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F:Z %Jh(5 作成会计帐||有往来帐项to make out an account with
00i MU pEcYfj3M ] \|2= !YGHJwW: 清算||清理债务to make up an account
HM)D/CO,? zT)cg$8%fY (OE S~G FD E?O]^ 清洁帐目||与…停止交易to close ones account with
)_C>hWvo_ IYq#|^)5+ :atd_6 b1#C,UWK 结帐to close an account
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UBue: /77cjesZ9 V]J"v#!{ B6&[_cht 清理未付款to ask an account||to demand an account
0!YVRit\N lbt8S.fx =TEe:%mN bK#ZY 结清差额to balance the account with
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iP9]b& :^`j:B {:"<E?+ 清算to settle an account||to liquidate an account||to square an account
3YLfh`6 H?;+C/-K`_ L`<#vi \H>T[ 审查帐目||监查帐目to audit an account
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I "4WnDd5" 检查帐目to examine an account
wxK71OH p<dw C"z k]:`<`/I_ qh6b;ae\x 转入A的帐户to charge the amount to As account
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e{=KdzT ~b#<HG\,, 以计帐方式付款to pay on account
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]7k:3"wH 代理某人||为某人on ones account||on account of one
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t` 4$L -eV*I>G 为自己计算||独立帐目on ones own account
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V A <astIu Au 3)>re& 由某人收益并负风险on ones account and risk||for ones account and risk
d!<>Fh^6, @eBo7#Zr : I";&7C @qcUxu 4 由某人负担for ones account||for account of one
Ag:/iB] J| &aqY 2Q(ZW@0 |j'@no_rv 按某人指示||列入某人帐户by order and for account of one
ts[8;<YD t OnOzD *wqR .n? 8Wtr,
%82 列入5月份帐目for May account
In%FOPO &,p6lbP 3C=QWw? .
&}x[~g 编入某中帐项下to pass to the account of||to place to the account of
2<0".5+I P;y!Y/$ C $Nvox<d0 F3!6}u\F 寄出清算书to send in an account||to send in render an account
_]'kw [ R=R]0 *j,noHUT~> "S{GjOlEDF 支票薄cheque book
@fo(#i& $ta"Ug.z M^l%*QF[,q 4$2HO`@uN 支票陈票人cheque drawer
:SN? t Wn;%B].I SI6?b1;-:F L28wT)D- 持票人cheque holder
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(Nj 1GR|$E 不记名支票cheque to bearer||bearer cheque
w"M!**bP "3 2Ua3m:G >3 p8o@: 9@M;\ @&g 记名支票||认人支票cheque to order
d\A7}_r*x (NnE\2 s;Z i 2"
v{ 到期支票antedated cheque
c2GTN " Ygfy;G% OHngpe4 {KTZSs $n 未到期支票postdated cheque
A#pH$s g:c?%J YyYp-0# ;6]ag< Q 保付支票certified cheque
rf^IJY[ vsA/iH. ij?]fXf:)y )WEOqaR] 未获兑现支票,退票returned cheque
Ttb ?x<)+8 ~:C`e4 VL\Ah3+ }DvT6 横线支票crossed cheque
N-p||u 44^jE{,9 /^si(BuC^* L)H/t6}i 普通横线general crossing
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特别横线special crossing
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#v-'Z b9Eb" l~1l~Gx_&n @%MGLR{pH 空白支票blank cheque
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>n&+<06 失效支票,过期支票stale cheque
O+DYh=m*p /5>A 2y 6SAYe%e ~^3U@(: 普通支票open cheque
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J'\ L1SZutWD? V1,4M _Z |t58n{V.O 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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"} 5cr\ JR &x4|!"G 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Wjd_|Kui wX@g>( *@ S+J$ *M~BN}. 支票换现金||兑现to cash a cheque
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U k#5Qwxu` I^``x+a ge&!GO 清理票款to clear a cheque
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thk ukee.:{ FbD9G6h5 phcYQqR 保证兑现to certify a cheque
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* F{m?:A 填写支票数额to fill up a cheque
5q}7#{A Ch&2{ng Y)C!N$=@Q b5%T)hn= 支票上划线to cross a cheque
(;nh?"5 ?$H=n{iW HAcC& s8 KD..X~Me 开发支票to make out a cheque
[jKhC<t} y>JSo9[@ @B>pPCowa yt`K^07@ 签发支票,开立支票to draw a cheque||to issue a cheque
D;oX*` Up1e4mNL $_W kI^ vq5o?$:-
透支支票to overdraw a cheque
Cl!qdh6 SOJkeN !X<dN.. _VLA2#V> 背书支票to endorse a cheque
f;a55%3c c"S{5xh0& rIAbr5CG z~RE}k 请付票款||清付票款to pay a cheque||to honour a cheque
EpH\;25u u'"]{.K>fb }m.45n/ S,qEKWyLd 支票退票to dishonour a cheque
6F3FcUL j:'8yFi_ c[4I
> "w I73=PfS:m 拒付支票to refuse a cheque
zXv2plw( w@hbY:Z9z iiTt{ab\Y e6I7N?j 拒付支票to stop payment of a cheque
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eX y3@5~ 4+ 提示要求付款to present for payment
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"]U+aIg *f3?0w mBg$eiGTB V*F |Yo: 见票即付持票人payable to bearer
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!:kwF {*K7P> & 9 wP,Z" 支付指定人payable to order
vW`[CEm^X RfzYoBN }\aJ%9X02 cP>[H:\Xc 已过期||无效out of date||stale
CjUYwAy$k E8b:MY ]YKxJ''u }o@Dsx5 请给出票人R/D||refer to drawer
9qX)FB@'i; ({WV<T& `]wk)50BVp UKp
^TW1^ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
*w[0uQL5Z Z6IWQo,)Rh .._UI2MA sc$I,|d2 文字与数字不一致words and figures differ
w7QYWf' @k||gQqIB L=V.@? Jqz K5)
支票
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ygYy [IZ 时间已过account closed
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L4or*C^3 2[g kDZ 80 ckh 更改处应加盖印章alterations require initials
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:*WiswMFm !:M+7kmr7t V$3`y=8 WGHf?G/s
nG0R1< 时间已过effects not cleared
EjP9/VG@= uFn?U) 3U%kf<m= !TLJk]7uC 停止付款payment stopped
ayQ2#9X} !uqp?L^; D4$2'h LyRW\\z2 支票毁损cheque mutilated
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*1*; -.l.@ 汇款||寄钱to remit||to send money
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%BF,;(P 寄票供取款||支票支付to send a cheque for payment
fw)Q1"| BRXDE7vw lESv 61](a;Di 寄款人a remitter
5:(/k\9+yv OxN[w|2\4 Ni
D_ v =:'\wx
X 收款人a remittee
U<<XeSp C%H?vrR (@V_47o t8M\ 国外汇票foreign Bill
}VeE4-p B jc HyRR1R &cwN&XBY K%1`LT5:~ 国内汇票inland Bill
Q hdG(`PY~ @D>qo=KPM f4$sH/ 2#v ^0 &jy:{ 跟单汇票documentary bill
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!hfIYf g)7@EU2 空头汇票accommodation bill
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@6 #HZ W57" 8*Ty`G&v 原始汇票original bill
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(I -F_cBu81V 2D/bMq nDyA][ 改写||换新票据renewed bill
w |abaMam 88l1g,`** NS-0-o|4# xjD."q 即期汇票sight bill||bill on demand
Q]e]\J HuR774f[ |AS~sjWSJ nw(R=C …days after date||…days after date…日后付款
LW k/h1 gegM&Xo >Y(JC#M; =J|jCK[r …months after date||…months after date…月后付款
sf/m@425 q;*'V9# `@ny!S|1/ Rh#`AM`)j 见票后…日付款…days after sight||…days sight
L/In~'*- [5tvdW6Z& g#`}HuPoE _>ZC;+c? 见票后…月付款…months after sight||…months sight
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) N3N~z1x0h ZMLN
;.{Na m#[9F']Z` 同组票据set of bills
TO.STK` @ qi|}($ Jg)( F|>o $0vWC#.A] 单张汇票sola of exchange||sole of exchange
c91^7@Xv yEk|(6+^ ^VW]Qr! :W6'G@ p 远期汇票usance bill||bill at usance
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h&[D!2 `NsQ&G TQb@szp:| l fFRqZ 长期汇票long bill
W?"l6s h(R7y@mp\0 &*Xrh7K2e hnH<m7 短期汇票short bill
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)*6 l. _`gkYu3R+ 逾期汇票overdue bill
!#~KSO}zW2 (EvYrm4 5D2mZ/ T+aNX/c|> 宽限日期days of grace
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jj@3 X M$Bb,s ''D7Bat@ @$!6u0x 电汇telegraphic transfer (T.T)
b8Z_oN5! SP/b4 >F:1a\c K C"&3 邮汇postal order||postal note (Am.)||post office order||money order
K F_Uu L)&^Pu e$_gOwB i /I
本票promissory note (P/N)
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WMsqQ wN10Drc
xQU//kNL 4w'&:k47 押汇负责书||押汇保证书letter of hypothecation
lZ)6d-vK !.^x^OK%y bCr
W'}:de mdyl;e{0 副保||抵押品||付属担保物collateral security
,9}JPv4Z 0^\H$An*k n#Dy
YVb 5z9hcQAS 担保书trust receipt||letter of indemnity
(9ZW^flY 8t=O=l\ (gPB@hAv 2O@ON/ 承兑||认付acceptance
8(l0\R,%+z gK;dfrU.8Y r7>FH!=: 7Ok-T10 单张承兑general acceptance
H^5,]; GM9[ 0+u; & wtE"w SmD#hE[ 有条件承兑qualified acceptance
f*rub. y lhJY]tQt/ ;di
.U, A'7Y{oPHX 附条件认付conditional acceptance
p>\[[Md V`LE 'E T^v o9~N* -zMvpe-am& 部分认付partial acceptance
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