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。
w8I&:"^7< 会计报表statement of account
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8L}: q.km>XRk~ q|l|mO 往来帐目account current
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]N~_9w 现在往来帐||存款额current accout
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# ;o459L>sW IF}c*uGj} _rd j,F8 销货帐account sales
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kv r;8z"* 共同计算帐项joint account
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-'t !H=k7s 未决帐项outstanding account
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ruA+1-<f 贷方帐项credit account||creditor account
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*r `G0rF\[ Cf=q_\0|W 借方帐项debit account||debtor account
Ss! 3{VW mKQST ]5 mCNf]Yz yx w27~ 应付帐||应付未付帐account payable
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w 应收帐||应收未收帐account receivable
05VOUa*pb &W<>^C2v &zX 3 OK?3,<x 新交易||新帐new account
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W/ \i;&@Kp.N 未决帐||老帐old account
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V1@> OG^WZ.YU 现金帐cash account
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UQ.D!q &*]{"^ 流水帐running account
#+Yp^6zg Xtu`5p_Qv x1V2|~;p| t-7[Mk9@ 暂记帐||未定帐suspense account
{qtc\O n]C%(v!u3 qz=#;&ZU jo;uR l 过期帐||延滞帐overdue account||pastdue account
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q]i(CaKh vMZ7uO 杂项帐户sundry account
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d 详细帐单||明细表detail account
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$Ji12 ,v}?{pc 呆帐bad account
"h;;.Y8e BU]WN7]D$ yXTK(<' MB8SB 会计项目title of account
Dz8:;$/ q1TW?\pjb: 2l)9Lz=;L gVnwsE 会计薄||帐薄account-book
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}b'g ne"?90~ Q$fRi[/L 营业报告书||损益计算表account of budiness||business report
kByrhK5U 7 7xq/c[) xMNNXPz( &}nBenYp 借贷细帐||交验帐account rendered
(aJP: ^ Tf#2"(! .|-l+ dSe8vA!) 明细帐account stated
$"sq4@N fou_/Nrue <Qcex3 b46[fa 与…银行开立一户头to open an account with
~_u*\]- <?LfOSdMs^ b W=.K>| X-)RU? 与…银行建立交易to keep account with
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l t;.^K\S4 RIy5ww}3| 1p7cv~#95 继续记帐to keep account
=My}{n[ %XP_\lu] _{LN{iqDv Uvjdx(fY[a 与…有交易to have an account with
%RQ C9! ?$|uT (C`FicY V#'26@@ 作成会计帐||有往来帐项to make out an account with
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GD2WK Hp)X^O" Iv$:`7|crX 清算||清理债务to make up an account
~L %Pz0Gg tZaD ${ -}{%Q?rYj Zm%VG(l 清洁帐目||与…停止交易to close ones account with
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4%g6_KB 0U82f1ei k}-yOP{ 结帐to close an account
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86-R! 清理未付款to ask an account||to demand an account
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qW~;9 结清差额to balance the account with
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?3S TZ?Os4+ fCgBH~w,9 清算to settle an account||to liquidate an account||to square an account
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-&% 审查帐目||监查帐目to audit an account
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w3^NL(> 3`8dii 检查帐目to examine an account
H@V 7!d CY34X2F &J8Z@^ b,nn&B5@{ 转入A的帐户to charge the amount to As account
gks ==|s. ,Pn-ZF 1hl]W+9 HbcOTd)=5 以计帐方式付款to pay on account
!7}IqSs JkZ50L ,eR8~(`= l^.K'Q1~a 代理某人||为某人on ones account||on account of one
2ck4C/ h K&*iw` Bd{4Ae\_+g MWiMUTZg3 为自己计算||独立帐目on ones own account
Rj^7#,993 J^ `hbP+2 M :V2a<!c nSS>\$ 由某人收益并负风险on ones account and risk||for ones account and risk
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2K;#Evn'j F*M|<E= ~4Pc_%&i 由某人负担for ones account||for account of one
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4]] J1bA2+5.*e qD#VbvRc9+ wJgX/W 按某人指示||列入某人帐户by order and for account of one
} ^i b 9:5:`'b 6SVqRD<` f/,tgA 列入5月份帐目for May account
Ur^j$B} 2#3^skj .e@> QYQtMb, 编入某中帐项下to pass to the account of||to place to the account of
%a]; {XgnZ`* IS BV%^la| ~]BMrgn 寄出清算书to send in an account||to send in render an account
Y>BP?l JWROYED {^5?)/< q_ %cbAcD 支票薄cheque book
[ |[>}z: k6!4Zz_8 *:_P8G; MxOD8TDF4 支票陈票人cheque drawer
+E/y ~s GMW,*if8p |9Yi7. QV qK 持票人cheque holder
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Z)pz, |%1?3Mpn Ri#H.T<' 不记名支票cheque to bearer||bearer cheque
>xu[q\:" k6"KB u3J?bR k%P;w1 记名支票||认人支票cheque to order
-h#mn2U~3r +Llo81j& C5W>W4EM %+-C3\' 到期支票antedated cheque
Lq (ZcEKo v>A=2i*j &<5+!cV= >^$2f&z 未到期支票postdated cheque
FJNF%a)x2I PXzT6) T[?6[,. nmFC%p)4 保付支票certified cheque
ceT&Y{T ir16 O7t(,uox3y )US:.7A[. 未获兑现支票,退票returned cheque
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A' B*1W`f 7v7G[n 横线支票crossed cheque
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l@* (08I 普通横线general crossing
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$:8+ 特别横线special crossing
? 1*m,;Z r\`+R" QK`i%TXJ BV`- =wRC 空白支票blank cheque
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IJIzXU >q~l21dUi c`*TPqw(B[ 失效支票,过期支票stale cheque
Q,h7Sk* D4JLtB'= f.B>&%JRZ RW$:9~ 普通支票open cheque
'b*%ixa _c$9eAe ]iNEw9 K+=+?~ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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8 I zbU)ud 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
{%2v Gn <"D=6jqZ jjM\. KL] xVL5'y1g B 支票换现金||兑现to cash a cheque
'})0!g<Y ?E%ELs_Dl r7]zQIE vIl+#9L0 清理票款to clear a cheque
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isO 保证兑现to certify a cheque
>odbOi+X %1 vsN-O}8 A\_ |un% 54-#QIx| 填写支票数额to fill up a cheque
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= 支票上划线to cross a cheque
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%D 开发支票to make out a cheque
$N:Vo(* !zj0/Q G\ \)K^=jM kF;DBN 签发支票,开立支票to draw a cheque||to issue a cheque
m-^8W[r+_ 'TH15r@ a22Mufl 1&;QyTN 透支支票to overdraw a cheque
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
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]y=v pwwH<0[ |-V&O=!^+ E*L iM5+I 支票退票to dishonour a cheque
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Bd Ig3;E+*> 拒付支票to refuse a cheque
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c 拒付支票to stop payment of a cheque
Z2im@c67{ cUTE$/#s >``MR%E:< Ut$;ND.- 提示要求付款to present for payment
JXyM\}9-X ynA|}X 8,0YD#x u7?$b!hG^C 见票即付持票人payable to bearer
It2" x; u,}{I}x_ f!O{%ev v3v[[96p 支付指定人payable to order
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V*%V; 已过期||无效out of date||stale
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L pp7$J2s+j 请给出票人R/D||refer to drawer
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QtvY v! a{{g<<H 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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7, 3e(ehLc4DJ rj6#1kt < yC 文字与数字不一致words and figures differ
&3yD_P_3 e9Nk3Sj] gn3jy^5 765p/** 支票
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;|UF)QGa2 时间已过account closed
7"8hC ]O]GeAGC2 (PfqRk1Y da (km+ 更改处应加盖印章alterations require initials
!qX_I db\ ~#kT_*sw) UKM2AZ0lb ^5=B`aich 2 !'A:;
wC5ee:u C% 时间已过effects not cleared
Y5F]:gs@ /%Nr?V }N*_KzPIa Y[L-7^o@y 停止付款payment stopped
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uuy {#)0EzV6 B, 9w0 支票毁损cheque mutilated
U^Xm)lL b!)<-|IK f]`vRvbe Zfyo-Wk 汇款||寄钱to remit||to send money
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XP@1~$ 7U"[Gf 寄票供取款||支票支付to send a cheque for payment
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"c /Ml.}7& yrR1[aT 寄款人a remitter
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3\Xbmq8} Dq)j:f#QM U4cY_p? 收款人a remittee
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Ql Vi O)"gS!, 国外汇票foreign Bill
f aLtdQi -N"&/) +=:#wzK@ ;g~TWy^o 国内汇票inland Bill
sq;s]@~ N2w"R{) j\ i@4~.iZ8 k68F-e[i^ 跟单汇票documentary bill
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ba4[ g>J<%z,}2 kS!viJwtT 空头汇票accommodation bill
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: /"B?1?qc,= l\s U mVR P~:+ 原始汇票original bill
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ss/D^YS :duo#w"K R~ZFy0 PP!SK2u"L 改写||换新票据renewed bill
1n@8Kv \.3D~2cU nH<eR)0 )LyojwY_g 即期汇票sight bill||bill on demand
APO>y Dre]AsgiV ?|39u{ Ebd
fV-E …days after date||…days after date…日后付款
*Q,0W:~- 4vwTs*eB` nG;8:f` Q*b]_0Rb …months after date||…months after date…月后付款
nI*v820, V#`fs|e;y _-#'j2 (t4&,W_spA 见票后…日付款…days after sight||…days sight
B|&"#Q r3\cp0P;s PZ*pQ=` QI3Nc8t_2 见票后…月付款…months after sight||…months sight
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K' 同组票据set of bills
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d-Tv`L# 单张汇票sola of exchange||sole of exchange
ivW(*c o!!yd8~*r iV eC=^1 %!PM&zV 远期汇票usance bill||bill at usance
a$Cdhx! uECsh2Uin 6CMub0 1hziXC0WY 长期汇票long bill
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)3O=! !ki.t /)>s##p* 短期汇票short bill
Y14W?|KOB XQ~Ke-QW) &Ky_v^ :bC40@ 逾期汇票overdue bill
eR3$i)5 /*c\qXA5 f0BdXsV#g b/Xbs0q 宽限日期days of grace
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电汇telegraphic transfer (T.T)
z$kenhFG/ X 51Yfr w-0mzk" R%c SJ8O# 邮汇postal order||postal note (Am.)||post office order||money order
!eUDi( 6}KZp~s EVNY*&p KR%{a(V;7 本票promissory note (P/N)
uSR~@Lj ~ VV9_`myN7 nM0[P6p Vo"RO$%ow* 押汇负责书||押汇保证书letter of hypothecation
IEcf +(+Itmx2& yOwA8^q e A}%C.ZR 副保||抵押品||付属担保物collateral security
<$hu g=e71DXG2 HWVtop/ %zOh 担保书trust receipt||letter of indemnity
>(snII &RTX6%'KY shMSN]S_x Y9`5G% 承兑||认付acceptance
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RCS8i A.5i"Ci[ie RTFZPq84 单张承兑general acceptance
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: %.z,+Zz? 有条件承兑qualified acceptance
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pOuy8 HyR!O> 附条件认付conditional acceptance
Hp(D);0+) x1BobhU~Zl s-S}i{Z! )<xypDQ 部分认付partial acceptance
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