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。
xP&7i'ag 会计报表statement of account
Fb8d=Zc {z0iWY2Xw 1E&S{. C~@m6K 往来帐目account current
Tq?Ai_
x 4L3Z__ *.k*JsU~B U4K ZPk 现在往来帐||存款额current accout
V@-Q&K# {cIk-nG-_ 2gZp
O9 (PGw{_ 销货帐account sales
nQ+5jGP1 {j]cL!Od bEQ- ?X%7 ?2Z`xL9QT 共同计算帐项joint account
~S;-sxoO0l }8aqSD<: ]YFjz/f ,f:K)^yD 未决帐项outstanding account
J9*;Bqzim w(S~}'Sg*P K|-m6!C!7 :adz~L$ 贷方帐项credit account||creditor account
3.BUWMD 5=|h~/.k qmFbq<& 2-8Dc4H]
r 借方帐项debit account||debtor account
6
o h#Rza-?"\ VJ
h]j( Q(A$ >A 应付帐||应付未付帐account payable
IkmEctAU @=z.^I30 C ]B P}MY< %yc-D]P/ 应收帐||应收未收帐account receivable
vr"Pr4z4i ,_$J-F? D
HQxu4 Kt qOA[6 新交易||新帐new account
a
Z)1S X`D t+d7{&B
:G98uX t 3S#p4{3 未决帐||老帐old account
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?f| }UcdkKq gT=pO`a 3H<%\SYp 现金帐cash account
gT+wn-3 n>,GmCo ,%A|:
T] ml|FdQ 流水帐running account
t@R n#(~" %R?WkG ]5@n`;. k(7Q\JKE 暂记帐||未定帐suspense account
kWa5=BW2f `z q+Xl K@:omT |Wa.W0
A 过期帐||延滞帐overdue account||pastdue account
Is6}VLbB Uu*iL< ` [%yj'
)R/ )RTWt` 杂项帐户sundry account
7jxx,#I: [f {qb\ 4P5^.\. <L*`WO]\l 详细帐单||明细表detail account
!#%>,X#+ zp:QcL" "doiD=b I
YtiX 呆帐bad account
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!e V'RbTFb9Z 会计项目title of account
WC=d@d)M rqp]{?33 b{aB^a:f=L (f_YgQEL 会计薄||帐薄account-book
S"?fa)~ >l%8d'=Jl )HI\T]; nql9SQ'\\ 营业报告书||损益计算表account of budiness||business report
Xm|~1 k_3 j[R.UB3J co\Il]`R/ N.q*jY=X| 借贷细帐||交验帐account rendered
Id`V`|q 1,h:| "P|n'Mx R{Zd ]HT 明细帐account stated
'ZI8nMY ?Be}{Qqlg opm_
|0 XC;Icr) 与…银行开立一户头to open an account with
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AMr ![Gn0X?] <b *sn]l KiI+ V;o 与…银行建立交易to keep account with
gd7r9yV %GY'pQz z k}AGw '@@!lV 继续记帐to keep account
45wtl/^9 K, !
V _ #\=7A *k8?$(
与…有交易to have an account with
Z|x|8 !D [mjie1j/< 1,)
yEeHjU ^Y+C!I 作成会计帐||有往来帐项to make out an account with
!Tv3W Q@ R{bG`C8.d (57!{
[J [|c%<|d2 清算||清理债务to make up an account
6YNL4HE? #z%D d{E 2'- "&d+O 8 I_ 清洁帐目||与…停止交易to close ones account with
<,GVrVH=t" `?N0?;
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I 7mdd}L^h
Z 结帐to close an account
9NU0K2S hchG\i v
;}s`P\" jMTM:~0N 清理未付款to ask an account||to demand an account
K
y%lu^ 51y"#\7 }]mxKz w5%i 结清差额to balance the account with
OrM1eP"I YcDKRyrt b=/'cQ B T"R"w 清算to settle an account||to liquidate an account||to square an account
V+lF|CZb5 P][jB r
<5}& B` Pb8@owG8 审查帐目||监查帐目to audit an account
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;TWLo_ jmkOu5@ 检查帐目to examine an account
[C0v- \*e\MOp6 @lE'D":? 6^'BTd 转入A的帐户to charge the amount to As account
(VjU ,'h _;;Zz&c <R@,wzK .nrllVG%` 以计帐方式付款to pay on account
eyyME c! LO{Axf% sg^|dS{3D [TFJb+N& 代理某人||为某人on ones account||on account of one
l^Rb%?4Z %?PFe} :NF4[c tWIJ,_8l 为自己计算||独立帐目on ones own account
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kiV BtC*]WB"_' b[<RcM{r} \4>,L_O 由某人收益并负风险on ones account and risk||for ones account and risk
!&rd#ZBn l,4O -U=Ci "G K9Y 由某人负担for ones account||for account of one
VWE>w|' (6S'wb aE`d[dSG w]0@V}}u$o 按某人指示||列入某人帐户by order and for account of one
VX$WL"A PVo7Sy!'H K@O^\ +
t5SrO!` 列入5月份帐目for May account
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BHUI1y5t C}RO'_
Pq IA@>'O 编入某中帐项下to pass to the account of||to place to the account of
tR|dnC4U jb.H[n,\ hGz_F/ =n5'~1?X? 寄出清算书to send in an account||to send in render an account
i3,IEN 2jFuF71 L"m^LyU "0An'7'm
支票薄cheque book
i7Up AHd/ DW. w=L|5R !ajBZ>Q $8=|<vt 支票陈票人cheque drawer
OM*c7& $eYL|?P50h ^viabkf C mn/)_1', 持票人cheque holder
G#n 4g:K 1[!v{F%] q!ZM Wg !bE-&c 不记名支票cheque to bearer||bearer cheque
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o"| b6N[t _, hIJtu;}zU 4dX{an]Cz 记名支票||认人支票cheque to order
/;*_[g5*i ,CfslhO{j [IL*}M!
d y HC8 到期支票antedated cheque
|C[!A QqA=QTZ} 94"+l@K h'y%TOob 未到期支票postdated cheque
cS;3,#$ ngo> ^9/8 y [8;mCh J}#gTG( ' 保付支票certified cheque
MCKN.f%lP 1<YoGm& t6DSZ^Zq xZ'fer`& 未获兑现支票,退票returned cheque
TN(Vzs% pU$k{^'UK mmTpF]t
?` !dLu($P 横线支票crossed cheque
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i#jAwkN5 0:$}~T9T tT}b_r7h(1 v(1 [n]y 普通横线general crossing
K*/oWYM] `6Bx8CZ'I >,e^}K}C PG&t~4QM` 特别横线special crossing
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/8x';hQ 2XP
}:e K./qu^+k 空白支票blank cheque
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(dy(.4W\ 3l{V:x!9@ QAs)zl0 失效支票,过期支票stale cheque
h `Lr5)B' Y^fw37b c1#0o)q*7 ?doI6N0T 普通支票open cheque
F.[%0b E r48|C{je- $ev+0m_ yf&g\ke 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
)DgXsT O$ *lPA[ 1oQw)X 0AQazhm 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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LA3m, 支票换现金||兑现to cash a cheque
ZQ`8RF *v RkYdK$|K 6/UOzV,[ IMf|/a9- 清理票款to clear a cheque
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/raTD AdDX_\V,* 保证兑现to certify a cheque
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se%O sxNf"C=-. Y2`sL,'h r2-iISxg+ 填写支票数额to fill up a cheque
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-E ^ja]e%w# 支票上划线to cross a cheque
V]H(;+^P I9X\@lTf & NYaKu,} ha
:l-<a 开发支票to make out a cheque
cY?|RXNmZ
s= Fp[>qA \s=r[0tj! vjEDd`jYZ 签发支票,开立支票to draw a cheque||to issue a cheque
7:4c\C0 4Mt3<W5 ~74Sq'j9Wt \{h_i
FU! 透支支票to overdraw a cheque
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op;Fn 1Lb)S@Q`*R )?UoF&c/ O"+0 b| 背书支票to endorse a cheque
`vgaX,F* z__?k Y 3>-h-
cpMX Tk4>Jb 请付票款||清付票款to pay a cheque||to honour a cheque
"mf$E| )\=xPfs T1$E][@Iv +q'1P}e 支票退票to dishonour a cheque
Q`<{cFsU UGI<V! cQyN@W .Mb[j1L^ 拒付支票to refuse a cheque
&]#L'D!" LK~aLa5wG v62_VT2v YE{ [f@i0 拒付支票to stop payment of a cheque
fk5'v Td|u@l4B ERV]N:( d@$
|zr6 提示要求付款to present for payment
{g<D:"Q )x7n-|y6 MhD' 0_gN]>,9n 见票即付持票人payable to bearer
0X5cn 0L^ **Ioy+ ]=qauf>3 M`H#Qo5/ 支付指定人payable to order
SQ_?4 s:: [~s+,OO9) )N&SrzqTK phuiLW{& 已过期||无效out of date||stale
D4!;*2t 0% rDDB U`ttT5;
I?3b}#&V9 请给出票人R/D||refer to drawer
\Y)HSJR;e /GIGE##1F Qh1pX}X {r&mNbz 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
#ODP+>-IjB (BVqmi{ Ayw_LCUD (XO=W+<' 文字与数字不一致words and figures differ
SKL 4U5D{ 8(%F{&<; )A7^LLzG .[O{,r 支票
f=F:Af!
E(r_mF7: 时间已过account closed
[<RhaZz i-O
D"5a` 4H-eFs%5 @*YF!LdU{M 更改处应加盖印章alterations require initials
Ay?<~)H Dt:
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3_> )j36Y =r3 '@t$3
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kw#X,hP 时间已过effects not cleared
dw"Es;^ XjG S.&'I +#FqC/`l Z6Fu~D2Uy 停止付款payment stopped
_nMd 1!v{#w{u7 *4U_MM#rX odhS0+d^ 支票毁损cheque mutilated
%;'~TtW5 4E^ ?}_$ Fc5.?X- JQ1MuE' 汇款||寄钱to remit||to send money
,eyh%k*hz F06o-xH= + `
|A/w duY?LJ @g 寄票供取款||支票支付to send a cheque for payment
4Hj)Av<O( 5qz,FKx5 xnZnbgO+ 6'Q{xJe? 寄款人a remitter
=0ZRGp ..)J6L5l +8Lbz^# {<,%_pJR 收款人a remittee
3a?-UT! FCEy1^u m)Plv+R} 5kiW@{m 国外汇票foreign Bill
!Y~UO)u2 Lnh=y2
;qWu8\T+ a{nR:zPE 国内汇票inland Bill
?\V#^q- tMxde+$y W8d-4')| eY<<Hld 跟单汇票documentary bill
io4<HN pe?)AiTZ: <\&9Odqc Np" p*O 空头汇票accommodation bill
w2DC5ei' |7|S>h^ dQ`Tt- n G}nJ3 原始汇票original bill
b>uD-CSA XY"b 90 b@Oq}^a&o S1
QMS 改写||换新票据renewed bill
=)Xj[NNRT %O\@rws 'ITq\1z _?~%+Oz/ 即期汇票sight bill||bill on demand
n28JWkK8
[^qT?se{ P 45Irir b$_81i …days after date||…days after date…日后付款
nTy]sPn r:H]`Uo'r &QHJ%c ~5KcbGD~ …months after date||…months after date…月后付款
[H h-F#|R
enQ*uMKd^ j?K$w` )WqolB 见票后…日付款…days after sight||…days sight
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5govor f'*-<sSr QOWGQl%! 见票后…月付款…months after sight||…months sight
&6sF wK g|~px$<iY ?bZH Aed \L Q+
n+ 同组票据set of bills
U=n7R
Pw w!f2~j~ 2"ax*MQH<^ a-NTA 单张汇票sola of exchange||sole of exchange
2*Qv6
:qK f[o~d`z c-+NWC .+:iAnf 远期汇票usance bill||bill at usance
6v)TCj/ N5
?bflY .6wPpL G?{
YSD G! 长期汇票long bill
i'ap8Dr /!5Wd(: 6
U.Jaai: 9?l a5 短期汇票short bill
(`.# n3{ noWF0+% .QvD603%5 )9eIo&Nl 逾期汇票overdue bill
sfXFh xi (@\A Hx.|5n,5 !l[;,l 宽限日期days of grace
:c*"Dx'D {)" 3 qb
"S 7b"fpB 电汇telegraphic transfer (T.T)
tq
L(H25z u&zY>'}zm !^arWH[od [> HKRVy 邮汇postal order||postal note (Am.)||post office order||money order
=KPmZ ,/w gVG^R02#<k Z)rW>I
m\>gOTpA4 本票promissory note (P/N)
!5*VBE\ dseI~} Mq>
4! DGvuo 8 押汇负责书||押汇保证书letter of hypothecation
rL5=8l PxKBcx4o` -E7mt`:d N3G9o`k 副保||抵押品||付属担保物collateral security
_U~R L.;b(b
Fe Myc-lCE
<nk|Z'G E 担保书trust receipt||letter of indemnity
d.&_j`\F MzvhE0ab \[G'cE JH?ohA 承兑||认付acceptance
4=,J@N- Gk
:fw#R )LP'4* NpVL;6?7T 单张承兑general acceptance
88?bUA3] l,@>J9}Se k{vj,# u&~Xgq5[ 有条件承兑qualified acceptance
{~apY,3 /?81Ypt T!jh`;D+ ".}R$W 附条件认付conditional acceptance
<F3{-f'Rx 4?pb!@l 1H-Wk 3 Zp<# 部分认付partial acceptance
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