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。
io\t>_ 会计报表statement of account
.hckZx / 2aTq?ZR|8A v,opyTwG| V9/2y9u 往来帐目account current
cQ$[Ba 0]f/5
jvLj <:AA R2= ~_0XG0oA 现在往来帐||存款额current accout
}!xc@ !'!\>x$ E4=D$hfq` F
,as>X# 销货帐account sales
{|$kI`h,3- xrXfZ>$5bM Tcv/EST <FR!x#!
共同计算帐项joint account
VN09g& qsEFf(9G 3u t<o- V(;T{HW& 未决帐项outstanding account
qOmL\'8 [g`4$_9S mb`h 6i+AJCkC 贷方帐项credit account||creditor account
^[R/W VNk 'I}wN5` _s<BXj Ve9)?=! 借方帐项debit account||debtor account
#lik: ? UdcV<# yD$d^/: Y_C6*T% 应付帐||应付未付帐account payable
;y7+ Q {|0Y
cL vz3olHX C \5yo 应收帐||应收未收帐account receivable
DGTE#?'( 'xG{q+jj' d~6UJ=]@8 ?.-+U~ 新交易||新帐new account
<3ep5` 1 w87$p821 ,ExY.'%1 cb|hIn\>7 未决帐||老帐old account
Rxr?T- 1Ke9H!_P Z6
- M<=e~';H 现金帐cash account
?
47"$=G vqVwo\oEdU `2\:b^h s^.tj41Gx} 流水帐running account
X,lhVT
| a*&&6Fo .
=yv m -glGOTk 暂记帐||未定帐suspense account
C]3:&dx9 SY:ISzB} F.@|-wq& hpbi!g 过期帐||延滞帐overdue account||pastdue account
`SZ-o{ 9GT}_
^fb '~7zeZ' PQ;9iv 杂项帐户sundry account
8df| 9E$ e%)MI
AS0 B\aVE|~PB >[nR$8_J-l 详细帐单||明细表detail account
V_e I\M
}Dxpp >o3R~ [ }}rp/16 呆帐bad account
xzFQ)t& 3 _!MVT %h,&N D 'R-g:X\{ 会计项目title of account
^qVBg BPb A@:U|)+4 OZz!8-|wE jS8
B:> 会计薄||帐薄account-book
M
'%zA;Wl DvLwX1(l bI(8Um6m Ejf5M\o 营业报告书||损益计算表account of budiness||business report
}J-e:FUF# 8X278^
# x&+&)d ]O~$|Wk 借贷细帐||交验帐account rendered
p*T[(\8{n "(dI/} <Ter\o5% q\gbjci
明细帐account stated
`ueOb 1;B&R89} Ro `Xs.X b5KK0Jjk 与…银行开立一户头to open an account with
f#7=N{wm
{gD`yoPrV %~>-nqS qzO5p=
} 与…银行建立交易to keep account with
>pJ#b= KDV.ZSF7 ""_G4{ @6aJh< c 继续记帐to keep account
[7LdTY"Tl rce._w } }s6Veosl } *C 与…有交易to have an account with
Zw'050~- ma<uXq ;KEie@Ry F?cw
IE\J 作成会计帐||有往来帐项to make out an account with
gh
:5 rKT.~ZP\ xD~r Q$6sI p&)d]oV> 清算||清理债务to make up an account
:V@)A/}uk /EegP@[ S;D]ym V\]j^$ 清洁帐目||与…停止交易to close ones account with
BpX` 49 Qgv g*KX Q00v(6V46 ?_p!teb 结帐to close an account
`
vFD O$K f5{|_]q] ,w9|?%S G%zJ4W%
清理未付款to ask an account||to demand an account
K)+]as _IV!9 JL z}Us+>z+jc .5s^a.e'O 结清差额to balance the account with
P|p
X
F~ Qe4 % A utl-#Wwt/ 0w< ilJ 清算to settle an account||to liquidate an account||to square an account
CF\wR;6k H8HVmfM Uq{$j5p8 ZH>i2|W< 审查帐目||监查帐目to audit an account
5ug|crX H!OX1F FZZO-,xa G!G:YVWXP 检查帐目to examine an account
ZJF+./vN jENC1T( \7#w@3* BIew\N
转入A的帐户to charge the amount to As account
BSB&zp P{:Z xli0 R
?/xH=u> h| `R[ 以计帐方式付款to pay on account
fR+{gazk
n G-K{ U /~uu u2`
j\
Vu 代理某人||为某人on ones account||on account of one
}aI>dHL JP5en $/5\Hg1 VlSM/y5 为自己计算||独立帐目on ones own account
|!7leL i "X" -)# %|^,Q -i, v^F00@2I 由某人收益并负风险on ones account and risk||for ones account and risk
b
!Nr Tp.]{* +Wy `X5v gyV`]uqG 由某人负担for ones account||for account of one
9V&+xbR& UL#:!J/34 V"2 G \/gf_R_GN 按某人指示||列入某人帐户by order and for account of one
U>bIQk"4 :D;pD l e8oAGh" :A:7^jrhi 列入5月份帐目for May account
&)JoB ,Shzew+ WS(m#WFQr Z]bG"K3l 编入某中帐项下to pass to the account of||to place to the account of
"UhE'\() VAUd^6Xdwx &2[Xu4* N#)Klq87z 寄出清算书to send in an account||to send in render an account
)Y'g; Nq\)o{<1 !7Qj8YmS H\ E%.QIx 支票薄cheque book
&m[}%e%~0 JC~4B3! zSk`Ou8M "rEfhzmyF 支票陈票人cheque drawer
lcy+2)+ ? u".*!% >SziRm>Y7 .
.S3-(xW
持票人cheque holder
Hg8
4\fA '+j;
g ?OoI63& V>Xg\9B_ 不记名支票cheque to bearer||bearer cheque
=3SJl1w1 J|be'V#]1 |22vNt_ +/kOUz/] 记名支票||认人支票cheque to order
Vkd_&z7 h05FR[</ c+T`X?.j YO?o$Hv16 到期支票antedated cheque
UWS 91GN@ n_ ?+QF Fv$w:r]q6 nR@mm
j 未到期支票postdated cheque
u>agVB4\F ^-mW k?> LikCIO %{cVG-<_iz 保付支票certified cheque
,)J>8eV (a-Lx2 T 0pW;H|h YDYNAOThnb 未获兑现支票,退票returned cheque
FV
aC8Kw qTwl\dcncC s"w^E\>6 _LfbEv<,T 横线支票crossed cheque
!Y7$cU &
'Z9UqEGV
(Pw,3CbJ upZc~k!1\ 普通横线general crossing
D8PC;@m
`_ M+=*} ,D(Bg9C DcM/p8da 特别横线special crossing
^J^FGo|M 1uG)U)y/Q N=T} vUO[V$rx 空白支票blank cheque
{YrA[9 8f)pf$v` H_x}- r)Zk- !1 失效支票,过期支票stale cheque
#8M^;4N>[ %{:pBt:Z Ars*H,9>e
z-g6d ( 普通支票open cheque
=ONM#DxH <n~.X<6V' 4tUt"N 7,Z<PE 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
y\-iGKz{0 ?@FqlWz , bT
T> Xppb|$qp4H 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/%p
~ W7_m,{q }
''0N1,/ =OPX9oG 支票换现金||兑现to cash a cheque
~EXCYUp4v QV\af
JgKhrDx ?P>4H0@I+ 清理票款to clear a cheque
d=uGB" ^u"WWLZ Mk973'K' %VR{<{3f 保证兑现to certify a cheque
whP5u/857 L{)t(H>O o&z [d CH|cK8q 填写支票数额to fill up a cheque
I} +up,B]o Lz-|M?( ,`YBTU P7bb2"_9 支票上划线to cross a cheque
>g~IP> +s;Vfc$b]H n|DMj[uT
1ZYo-a;) 开发支票to make out a cheque
h# Z,ud_ 34k>O "XLtrAu{ >b5 ;I1o=y 签发支票,开立支票to draw a cheque||to issue a cheque
E.ji;5 EfpMzD7/( o:3(J}
:2
:VMIa 透支支票to overdraw a cheque
GXQ%lQ 4(oU88z `{
HWk^ 'wMvO{}$ 背书支票to endorse a cheque
EEK!'[<,sE ^q&|7Ou- j;z7T;!i 7gB?rJHV, 请付票款||清付票款to pay a cheque||to honour a cheque
J=: \b ~OvbMWu Kr1Y3[iNv =2QP7W3mg< 支票退票to dishonour a cheque
!]D`|HoW enQW;N1_M XK@&$~iA3 ANM=:EtP 拒付支票to refuse a cheque
>b=."i w{2CV\^>5 tu* uQ:Ipk !~R<Il|B 拒付支票to stop payment of a cheque
)X|)X,~+- fc<y(uX g)TZ/,NQ{ N!wuBRWR 提示要求付款to present for payment
.QZjJ9pvK ,c?(
|tF UA2KY}pz5 -\;0gnf{J 见票即付持票人payable to bearer
OgC,oj,!/ Rf>)#hn% kN{$-v=K K*b* ]hf{ 支付指定人payable to order
r<:d+5" <Z.{q Zd eiyr^Sch.
Z2})n
- 已过期||无效out of date||stale
[+R_3'aK qhcx\eD:? 2\z|/
Q "M[&4'OM 请给出票人R/D||refer to drawer
:3
Hz!iZM >JsVIfAF MusUgBQy A/UO cl+N 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
cHT\sJo`l 6
B7*|R> I%Yq86 w{xa@Q]t- 文字与数字不一致words and figures differ
8 M,@Mbn 0,0Z!-Y cb0rkmO w2X HY>6]; 支票
kp<Au)u
qpCaW0]7 时间已过account closed
4;AQ12<[1 )AR-b8..o p3mZw lO \7*|u 更改处应加盖印章alterations require initials
%W7%]
Z@j _D?/$D7u#% 9@q!~u
r &I8DK).M+ MD<x{7O12>
eWex/ m 时间已过effects not cleared
l1]{r2g 1hi,&h 26k~Z} B;NK\5> 停止付款payment stopped
/
j$pV =P9rOK= KGo^>us Q%?%zuU 支票毁损cheque mutilated
]S@T|08b iV?8'^ H!X*29nX YlG#sBzl 汇款||寄钱to remit||to send money
*WJK& biS[GyQ lt:&lIW,3 4~$U#$u_ 寄票供取款||支票支付to send a cheque for payment
~uZ9%UB_m ^%Cd@!dk sn^ 3xAF DBcR1c&<H 寄款人a remitter
c U(z5th +$(y2F7|u- Cu24xP` \I4Uj.'>\ 收款人a remittee
^mFsrw bf2n%-&9g Ax~
i` er1XZ 国外汇票foreign Bill
ps,Kj3^T< N: 38N -#/DK DO*6gzW 国内汇票inland Bill
sg}<() W1xPK* is^R8a l$c/!V[3 跟单汇票documentary bill
}93FWo. u^E0u^ _:tS-Mx@5 <[}zw
!z 空头汇票accommodation bill
,98 F $t"QLsk
0 #Y-_kQV* Zj ` ;IYFG 原始汇票original bill
g5Io=e@s %Y'/_
esH2 9 4lt?|3= |r;>2b/ x 改写||换新票据renewed bill
'" &*7)+g* PlA#xnq# tq'hiS(b F 8sOc&L 即期汇票sight bill||bill on demand
40].:9VG 4,X CbcC &{a#8sbf#c f]?&R c2C …days after date||…days after date…日后付款
4s_5>r4 z%+rI BSd.7W;cS= $kmY[FWu? …months after date||…months after date…月后付款
"o u{bKe 2MYez>D saQ
~v@ ks%;_~b 见票后…日付款…days after sight||…days sight
$;=?[Cn T<Zi67QC@ #FRm<9/j edlf++r~ 见票后…月付款…months after sight||…months sight
\/Q~C! ?g@X+!RB =c&.I}^1L ZDI
?"dt{ 同组票据set of bills
Em{;l:;(W x.|sCqx Rx&.,gzj[ N;!!*3a9= 单张汇票sola of exchange||sole of exchange
i7 YUyU u`(yT<>H FoZI0p?L)9 j!k$SDA- 远期汇票usance bill||bill at usance
z}$.A9yn I*cb\eU8Y l
a 0:jO5 x=x%F; 长期汇票long bill
+tg${3ti_ w6mYLK% NzM ,0q
eIlovq/X 短期汇票short bill
r_tt~|s,> ==%5Ci7qMy Z:x`][vg OBF-U]?Y 逾期汇票overdue bill
w6Mv%ZO_ u:l<NWF^ /f+BeQ3#/ q%vel.L]% 宽限日期days of grace
:1gpbfW r5(efTgAd+ DZH2U+K 6^BT32,' 电汇telegraphic transfer (T.T)
z" ?WT$ .VUnOdI S-7 C'dc l4iklg3 邮汇postal order||postal note (Am.)||post office order||money order
ty%,T.@e UFj!7gX ] $ZB`4!JxG A
=&`TfXu 本票promissory note (P/N)
mWn0"1C .XkVdaX 7xG~4N<)] 7<B-2g 押汇负责书||押汇保证书letter of hypothecation
7;Q4k"h Co=Bq{GY {L.uLr_?e U.$Th_ 副保||抵押品||付属担保物collateral security
^/x\HGrw x1E;dbOZ |}<Gz+E> # Oq.}x?i 担保书trust receipt||letter of indemnity
qFq$a9w|@ HRu;*3+%>F }
*qj,8-9 IAe/) 承兑||认付acceptance
#<u;.'R O;}K7rSc AUIp
vd
{5d 5Y%& 单张承兑general acceptance
pe3;pRh' ?*7Mn` iY&I?o!Ch
fWi/mK3c 有条件承兑qualified acceptance
SN\c2^# yg~@}_C2_ v#X#F9C QH,(iX6RY 附条件认付conditional acceptance
` QW=<Le? *BF[thB:a b&LAk-}[ ?0+g.,9 部分认付partial acceptance
`c-omNu