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。
^FMa8;'o 会计报表statement of account
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kgL;$h rn5g+%jX* g*c\'~f; 往来帐目account current
F#bo4'&>@ ?*mbce[ 8\.1m9&r>o +2fJ 现在往来帐||存款额current accout
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DfzUGX 销货帐account sales
CU`Oc>;*T _,0!ZP- hSKH#NS '=5
_u 共同计算帐项joint account
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$o 未决帐项outstanding account
Yg,lJ!q A-Pwi.$ <07W&`Dw =yhfL2`aw 贷方帐项credit account||creditor account
KdMA58) 2&K|~~ C(*@-Npf[ E1ob+h:`d 借方帐项debit account||debtor account
+Y]*>afG aq \TO? 14YV#o: $#JVI: 应付帐||应付未付帐account payable
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XD, RkP|_Bf8) 0@x$Cp %c/"A8{ eb 应收帐||应收未收帐account receivable
vfTG*jG safS>wM] >8;%F<o2 \lIHC{V\ 新交易||新帐new account
Dlf=N$BL7d e.ym7L]$O +pViHOJu&V IeI%X\G 未决帐||老帐old account
]sP9!hup t}+c/ C%b= dB)hW'J? LF.~rmPa 现金帐cash account
;U3Vows \0T*msYQ poFjhq
/#( JU1; /3( 流水帐running account
1gej$G@ (Ha}xwA~( -vfu0XI~ w/W?/1P>q 暂记帐||未定帐suspense account
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Il/3\ 过期帐||延滞帐overdue account||pastdue account
sZBO_](S )^#Zg8L Mf13@XEo >,vW 杂项帐户sundry account
*LdH/C.LIf %)ov,p| /M `y LI 1V$B^/ _ 详细帐单||明细表detail account
q ? TI, c;}n=7,>:L UzHhU*nW #f;1f8yrN 呆帐bad account
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<QL[qyV MtTHKp 会计项目title of account
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P,=J"%a - 会计薄||帐薄account-book
Qh%vh;|^ !O_^Rn+<2 5{aQ4H>~tx 2]f.mq_PD 营业报告书||损益计算表account of budiness||business report
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: 借贷细帐||交验帐account rendered
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=} 明细帐account stated
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h1su5 Q[tz)99~ Mn;CG'FA 与…银行开立一户头to open an account with
_Fy:3,( iPNsEQ0We >m{-&1Tx 8GQs9 与…银行建立交易to keep account with
<QLj6#d7Y o|E(_Y4d K%_JQ0` [T|1 Qq7 继续记帐to keep account
g&5VorGx IWnW(>V |<icx8hbr ~,1X>N" 与…有交易to have an account with
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rP{`m e$I:[> P^+>QJ1 T5G+^XDA 作成会计帐||有往来帐项to make out an account with
1uzfV) lR^Qm| .AS,]*?Zn% WG4|Jf Y 清算||清理债务to make up an account
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m ,aL"Wy( 清洁帐目||与…停止交易to close ones account with
'11h Iu=: ]TN}`] <!$Cvx\U y+h=x4t 结帐to close an account
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/] 4}j}8y2)H e#{L~3 ZH:X4! 清理未付款to ask an account||to demand an account
kp"cHJNx 1-<Xi-=^{t Rvo<ISp <{j9|mt 结清差额to balance the account with
e@YR/I8my ]P^ +~ Xu0*sQK ]ORat.*0[T 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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#kEdf0 E"!*ASN 检查帐目to examine an account
I}x*AM 7+ ) 'KHUa9 uqH;1T;s e{/\znBS% 转入A的帐户to charge the amount to As account
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~t1i 以计帐方式付款to pay on account
=?hlgQ G#>X~qk() t~`Ef iV=#'yY 代理某人||为某人on ones account||on account of one
Zup?nP2GkT !j@ 8:j0WY x&wUPo{ @P>@;
S 为自己计算||独立帐目on ones own account
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^4:= b ~x+w@4)a> xPv&(XZR 由某人收益并负风险on ones account and risk||for ones account and risk
?a}~yz#B( # L R[6l 2}AV_]] q ^?{6}sy 由某人负担for ones account||for account of one
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}sZ]SE EUgs2Fsb3 I/l]Yv! 按某人指示||列入某人帐户by order and for account of one
}e$);A| V !$m{)Y U?>cm`DBP s*@.qN 列入5月份帐目for May account
o2L/8q. KqQrxi?f- !p2&$s"N. zc"eSy< w$ 编入某中帐项下to pass to the account of||to place to the account of
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bW ZO~N|s6B^ ,LvJ'N 寄出清算书to send in an account||to send in render an account
h4CB1K d=pq+ lF<(yF5 (|-/S0AV 支票薄cheque book
.B@;ch, Onl:eG;@ 0=04:.%D x]:mc%4-Z 支票陈票人cheque drawer
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*Ho V}*b^<2o5 Y9u2:y!LdL J_,y?}.e3 持票人cheque holder
^t*BWJxPC +W}f0@#)< Msf yIB `` ={FaV~m 不记名支票cheque to bearer||bearer cheque
x>K em$z S=o/n4@} C5m*pGImG `is6\RH 记名支票||认人支票cheque to order
QwiC2}/ ,70|I{,Km Y9C] -zEv 22GtTENd1h 到期支票antedated cheque
,J[sg7vcv k3Y>QN|q8 6^~&sA tY7u\Y;^ 未到期支票postdated cheque
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i~FLR kys?%Y1 kn!J`"b 保付支票certified cheque
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c tqHXzmsjW ),n?" +}^ 未获兑现支票,退票returned cheque
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F_E I nX 9:P)@UF X:DHz0S 横线支票crossed cheque
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E*kS{2NAq 1vobfZ-w9 普通横线general crossing
X/@Gx 4 XOxm<3gXn I%%$O'S [ML4<Eb+x 特别横线special crossing
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M$FW ct/I85c@P 空白支票blank cheque
__zsrIUJ /({5x[ TiH(HW|: LG;xZQx' 失效支票,过期支票stale cheque
BKN]DxJ6 pPh$Jvo] &We'omq \A':}<Rj 普通支票open cheque
m'%F,c) *rA!`e* 2(UT;PSI %F03cI, 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
D@mDhhK_ Nz2}Ma 2 0^hz 1\g ~,ac{%8x 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
@mW0EJ8bb p_[k^@$ iE$0-Qe[3 <n0-zCf 支票换现金||兑现to cash a cheque
]Dx5t& jLZ+HYyG9 M[N|HsI8? HgbJsv$ 清理票款to clear a cheque
IUwY/R9Q -OoXb( I4 anv_I= y9:|}Vh 保证兑现to certify a cheque
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>z% 填写支票数额to fill up a cheque
$lUZm\R|k ='>k|s: ,)%nLc {R&F_51)V 支票上划线to cross a cheque
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C~ 开发支票to make out a cheque
W)o-aX!P cLX~NPD/ @eR>?.:& Zb3E-'G+ 签发支票,开立支票to draw a cheque||to issue a cheque
.,-t}5(VSq _^Rf*G ! J/=b1{d"n . [*6W.X 透支支票to overdraw a cheque
"c=\? l=xy_ TCf t hTY('m v"\Q/5p 背书支票to endorse a cheque
^+!!:J|ra vA"yy"B+ V (7&[!PS !c'a<{d@ 请付票款||清付票款to pay a cheque||to honour a cheque
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3 支票退票to dishonour a cheque
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+MqXeq 拒付支票to refuse a cheque
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LeXuTd Qgf\gTF$r+ 拒付支票to stop payment of a cheque
P]1`=- 9Iy>oV gtqgf<mS d 6j'[ 提示要求付款to present for payment
cT-XF 9^x'x@6 Sycs u_je pd/{yX M 见票即付持票人payable to bearer
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[XBp {H=DeQ Sc`W'q^X 支付指定人payable to order
gfR B pk:YjJs lt`#or"o Xq` '^) 已过期||无效out of date||stale
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A"2dh 请给出票人R/D||refer to drawer
uwU;glT "at*G>+ %D:Mt| 7?Q<kB=f 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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)xw)! 37Q9goMov 5~5d%C^3k Dh*Uv, 文字与数字不一致words and figures differ
]*'V#;s b<u 2zZ" }Zr# }YfM< 支票
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n3SCiSr 时间已过account closed
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更改处应加盖印章alterations require initials
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@en[5 时间已过effects not cleared
?ey!wcv~ &-mPj82R FJ#:RC ~G+o;N,V 停止付款payment stopped
2m7Z:b h&|q>M3 yj13>"n h 2ys'q! 支票毁损cheque mutilated
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iCt1~U Hpo7diBE 3GqvL_ 汇款||寄钱to remit||to send money
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|]4 寄票供取款||支票支付to send a cheque for payment
2Z!%Q}Do J{<,V\t) r\-Mj\$- *.nC'$-2r 寄款人a remitter
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.: MhaN+N ~?T*D* sq1Z;l31" 收款人a remittee
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&VHjU 国外汇票foreign Bill
hYOUuC R-CFF ME4Ir sz}YXR=m 国内汇票inland Bill
Hry*.s - ;[9WB<t eJD!dGa g|L" |Q 跟单汇票documentary bill
YbjeM6#E "9mJ$us s"G;rcS}# }$E cNm$% 空头汇票accommodation bill
2@ 4^ 81 :y#KR\T1 f~nAJ+m= M8j%bmd(, 原始汇票original bill
QJ1_LJ4)a E{_$C!. =73""ry u7R:7$H 改写||换新票据renewed bill
^D`ARH l'h[wwEXm{ 0NKo)HT #SWL$Vm> 即期汇票sight bill||bill on demand
aI @&x =<~/U?
O+D"7 KFxy,Z$-4 …days after date||…days after date…日后付款
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d(1?\o …months after date||…months after date…月后付款
pi`sx[T@{Z 1~X~"M oB$7m4xO\ k8]=5C?k 见票后…日付款…days after sight||…days sight
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Ja}5k!r r[2N;U h ]'VAt 见票后…月付款…months after sight||…months sight
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L\p@1N?K e>"/Uii 同组票据set of bills
;-Bi~XD ?FC6NEu}8 b.Wf*I? 9n][#I)a3 单张汇票sola of exchange||sole of exchange
M+Rxt.~6 )dFTH?Mpo ^"Y5V5 -t28"jyj 远期汇票usance bill||bill at usance
xxnMvL; JStT"*4j h9Zf4@w _VIVZ2mU= 长期汇票long bill
b.jxkx\nt Mk-C' e[D'0L !wl3}]q 短期汇票short bill
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z v&CKtk!3{ w`~j(G4N 逾期汇票overdue bill
nr/^HjMV |Tz/9t u#tLY/KA e<