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。
3\{acm 会计报表statement of account
`r&Ui%fk;0 fFC9:9< BGfwgI.m IecD41% 往来帐目account current
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rf?|, AvIheR `6Q+N=k~Z 现在往来帐||存款额current accout
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6t<[- 销货帐account sales
'M?pg$ta_V i< imE# UC`sq-n ZHwN3 共同计算帐项joint account
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R/B/|x 未决帐项outstanding account
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V}DWW 贷方帐项credit account||creditor account
3?gfDJfE -'oxenu @VND}{j bQ?Vh@j(M 借方帐项debit account||debtor account
@d5t%V\ nJgN2Z ^eV K. &B+_#V=X@ 应付帐||应付未付帐account payable
BD.l 5~: blG?("0! qbD_ 7k#>$sY+ 应收帐||应收未收帐account receivable
K)Ya%%6[U# 9$(N q DDT]A<WUV SoCN.J30 新交易||新帐new account
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9) 未决帐||老帐old account
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PJKxh%J Uu`}| &@i 1?TgI0HS 现金帐cash account
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9y/.Mu O" [#g E_z,%aD[ g]b%<DJ 流水帐running account
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{y[$#3 :W'.SRD 暂记帐||未定帐suspense account
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LIE8 过期帐||延滞帐overdue account||pastdue account
^sJp!hi4=) {!4ZRNy(k pL.~z Hc0V4NHCaL 杂项帐户sundry account
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WX2yJ] JS >"j d# ,+5!1>\ 详细帐单||明细表detail account
nzB!0U |z)7XK &9n=!S'Md H[/^&1P 呆帐bad account
M%eTNsbNm gi/W3q3c6 i8/"|+Z U`4t4CHA 会计项目title of account
tgrZs8? NCx)zJ\S %)r1?H} #% [!#;QQ&M 会计薄||帐薄account-book
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xAf?E%_pi K+U0YMRmz BLo=@C%w5 营业报告书||损益计算表account of budiness||business report
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M[Jy?b) P9# }aw+ x1`Jlzrp, 借贷细帐||交验帐account rendered
( 2KopL a3_pF~Qx ]@msjz' 38RyUHL= 明细帐account stated
#fF';Y7 IkLcL8P^ 3_Re>i e({-.ra 与…银行开立一户头to open an account with
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与…银行建立交易to keep account with
sTYA 0~nub 0 !F!Y_ dMH}%f5;1 继续记帐to keep account
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}1@ !*-|s}e 与…有交易to have an account with
U#n1N7P|$F <~.1>CI9D3 Cy\! H&0wg <3bFt [ 作成会计帐||有往来帐项to make out an account with
E"Y[k8-:2/ 09HqiROw V)Y#m/$` 3gba~}c) 清算||清理债务to make up an account
NB)22 % ,y*|f0&"~ @avG*Mr^ kCU(Hi`Q 清洁帐目||与…停止交易to close ones account with
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69{q*qCW ft4(^|~ 结帐to close an account
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Y 清理未付款to ask an account||to demand an account
[-JU(:Rh kG3m1: : _B^Q;54c 2lRE+_qz 结清差额to balance the account with
8A2 _4q@34 :PDyc(s{ xU;;@9X W v!%'IB 清算to settle an account||to liquidate an account||to square an account
18gApRa >du|DZq w|8T6W|w @ZGD'+zd? 审查帐目||监查帐目to audit an account
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t aqN6.t h_K!ch} 检查帐目to examine an account
0ZJt @PyZ u7' xg_9# C{U"Nsu+1 转入A的帐户to charge the amount to As account
]?a i k^*S3#" ,FDRU [^2c9K^NK 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
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t$. 为自己计算||独立帐目on ones own account
Dt=@OZW bE>"DPq B0|!s b]k9c1x 由某人收益并负风险on ones account and risk||for ones account and risk
nb_$g@ 03 B'8/`0^n5 }*s`R;B|, , IDCbJ 由某人负担for ones account||for account of one
~X!Z+Vg 6g&Ev' + Un(VTD 1j?+rs+o- 按某人指示||列入某人帐户by order and for account of one
EE$\8Gx']! =a^}]k} &ws^Dm]R jcL%_of 列入5月份帐目for May account
SZ(]su: JK'FJ}Z4 Z]qbLxJV G[$g-NU+ 编入某中帐项下to pass to the account of||to place to the account of
ZGj ^,? a 2R];Pv 2rPmu ce:p* 寄出清算书to send in an account||to send in render an account
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c'nC4 Bht! + p(Ux]_s% 支票薄cheque book
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6W[~@~D= 支票陈票人cheque drawer
2mEvoWnJ Mqv[7.| )9i$ 1"a( .C,D;T{ 持票人cheque holder
g+A>Bl3# WT63ve R9\ )a2 5Deo}(3 不记名支票cheque to bearer||bearer cheque
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8[< B,A,5SuMk {hFH6]TA 记名支票||认人支票cheque to order
Q|xa:`3? ?kdan o3YW(%cYR T:Nc^QP|tm 到期支票antedated cheque
qWM+!f f0&% F.),|t$\ v=d16 未到期支票postdated cheque
&EmG\vfE vb6kr?-i* Y'C1L4d ^!fY~(=U4 保付支票certified cheque
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`{= < 1[K1'7h 未获兑现支票,退票returned cheque
TJCE6QG MXiQWg$ R.!.7dO LXqPNVp# 横线支票crossed cheque
_iL?kf 6H=gura& :gO5#HIm RqX^$C8M 普通横线general crossing
T+e*' <!O #%EHcgF ,Qs%bq{t _b$ yohQ 特别横线special crossing
y @S_CB47 k/(]1QnW Y_K W9T_ Ec2;?pvd%J 空白支票blank cheque
Xv3pKf-K #_{Q&QUk +Qf}&D_ P ^ 4 @ 失效支票,过期支票stale cheque
Z?xRSi2~7 SA7(EJ95 ^e=G} N^ mRa\ wEg% 普通支票open cheque
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aa 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
1jej7p>K ]f0OmUHR5i =r*Ykd;W|E C!|LGzs0 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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7uU BM'!odRv 支票换现金||兑现to cash a cheque
&O^-,n +:"0%( X'-Yz7J?o aL%E# 清理票款to clear a cheque
fbU3-L? uKXNzz 7[w<v(Rc s8)`wH? 保证兑现to certify a cheque
s M*ay,v; 2 rr=FJ 1Dl6T\20 a eeor 填写支票数额to fill up a cheque
!1fZ7a ;0Pv49q 0~z\WSo xhOoZ- 支票上划线to cross a cheque
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R_W 开发支票to make out a cheque
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#2 EG;E !0 c~?Zmdn: .z.4E:Iq 签发支票,开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque
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;7n' \7uM5 k}l 背书支票to endorse a cheque
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7^p d9F. 请付票款||清付票款to pay a cheque||to honour a cheque
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0pI k=hWYe$iAz Z0jgUq`r 支票退票to dishonour a cheque
67YC;J]n=z ksOGCd^G7 -juG[zn fq]PKLW' 拒付支票to refuse a cheque
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y)b`r !qj[$x-ns 拒付支票to stop payment of a cheque
B6Vlc{c5SO _!R$a- W(`QbNJ GWnIy6TH l 提示要求付款to present for payment
|)29"_Kk5 hTr5Q33y> _*fNa!@hY 8w&-O~M 见票即付持票人payable to bearer
Ki\.w~Qs t'vt'[~,U 'J|)4OG: En?V\|, 支付指定人payable to order
!Qe;oMqy} 2}r=DAe0 " B#|C' hfaU-IPcFX 已过期||无效out of date||stale
["Ltqgx l@4_D;b3o" sU ZA!sv GiV%Hcx 请给出票人R/D||refer to drawer
-3EQRqVg ;uUFgDi ~2w&+@dV% xH-d<Ht,7 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
`Vb Nr~$i% [ nqcq3o*B 4wl1hp>, 文字与数字不一致words and figures differ
z-5`6aE9< (^d7K:-' L*(9Hti tS'lJu 支票
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r]DiB:. 时间已过account closed
`@~e<s`j sgX!4wG&Z .Pc>1#z&[ Dcl$? 更改处应加盖印章alterations require initials
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tIsWPt]Y 时间已过effects not cleared
w,LtQhQ kQ`tY`3F 'cW^ S7 liKlc]oM 停止付款payment stopped
rFRcK>X\L Kg[OUBv uN|A}/hr] l!mbpFt 支票毁损cheque mutilated
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v2.Jo/Q `ONjEl ;H_/o+ 汇款||寄钱to remit||to send money
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.1.@ 寄票供取款||支票支付to send a cheque for payment
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ROJXB LW %AZkAx YG "Ta|@5 $~/2!T_ 寄款人a remitter
~ZHjP_5Q sVLvnX, BQ@7^E[ Hq3|>OqC2Q 收款人a remittee
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D\# p=8Qv 1|bXIY.J* ;FPx 国外汇票foreign Bill
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lD+%E C"hN2Z!CD| [);oj< 跟单汇票documentary bill
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A~zn; o`U}uqrO 空头汇票accommodation bill
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s\*L5{kiSl i_Kwxn$ 原始汇票original bill
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dArh0 F'bwXb** A2_ut6&eb }0'=}BE 改写||换新票据renewed bill
9:j?Jvw$ k(gbUlCc 5ut| eD`3 J2mHPVA3 即期汇票sight bill||bill on demand
xL}i9ozZ &?<uR)tl LC%ococ -JW~_Q[ …days after date||…days after date…日后付款
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=|3BkmO …months after date||…months after date…月后付款
GO"`{|o r`H}f#.KR 222 Y?3>@D b--=GY))F 见票后…日付款…days after sight||…days sight
I!x.bp~V! Y:^hd809 18&"j 8'm 'Wlbh:=$ 见票后…月付款…months after sight||…months sight
l|CM/(99- DfXkLOGik ?&B8:<qy;L J_Lmy7~xbD 同组票据set of bills
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