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。
T#ehJq 5 会计报表statement of account
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Jf# 往来帐目account current
qhOV>j,d =|qYaXjT$ [Y8ot-6 ]]/p.#oD, 现在往来帐||存款额current accout
bix}#M )]{& 4_w{~ 9`G}GU]@} 销货帐account sales
,S-zY\XB 6&L8{P _SqUPTb"u :JCe,1!3@ 共同计算帐项joint account
~i=5NUE 2fG[q3` m-R`( pF7S("#R 未决帐项outstanding account
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CUI0/J 6mC% zXR5 贷方帐项credit account||creditor account
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=:Lc-y > \g:Bg%43h 借方帐项debit account||debtor account
+Ec@qP R& <%=@Ue #RP7?yGM, !\|L(Paf 应付帐||应付未付帐account payable
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) zwdi$rM5 应收帐||应收未收帐account receivable
wsAijHjJI! b0[H{q-z{X @mu=7_$U ThYHVJ[; 新交易||新帐new account
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iv[8B |oTA$bln o'!WW 未决帐||老帐old account
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|+\ U[c^xz& qh/}/Sl; 7=pJ)4;ZA 现金帐cash account
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G ]L9$JTGF`w ~k/GmH at5=Zo[bP 流水帐running account
<jtu/U]78| ~19&s~ ;09U*S$eK OM#eJ,MH<) 暂记帐||未定帐suspense account
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l 8?&!@3n Dt]*M_ U-lN-/=l6 过期帐||延滞帐overdue account||pastdue account
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; 2JLXDkZ 5/4q}U3 杂项帐户sundry account
F@jyTIS^ 75RQ\_zDu H@BU/{ nfA#d- 详细帐单||明细表detail account
R^tDL \,yX3R3}.~ LV$`bZ 'U'Y[*m@ 呆帐bad account
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I~47s|v 会计项目title of account
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\y h-=lZ~W~ v= "2p8@F 会计薄||帐薄account-book
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L3 J G3#(DVc; a^.5cJ$] 营业报告书||损益计算表account of budiness||business report
9{XC9\~ wU)vJsOq %TA@-tK= i9quP"
<9 借贷细帐||交验帐account rendered
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0"@B Z{spo= 明细帐account stated
R[{s\ #ybtjsu'"U j3)fmlA \1cJ?/$_Of 与…银行开立一户头to open an account with
o2r)K AA MPF;P&6 ^Yu%JCN8g T{Y;-m 与…银行建立交易to keep account with
n0<I 2'5%EQW;0y GV(@(bI* ~x 0x.-^A 继续记帐to keep account
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"L~qsFL c&n.JV sqP (1|9 与…有交易to have an account with
kqyPb$Wy wSd o7Lb y{]iwO; n*vzp?+Y 作成会计帐||有往来帐项to make out an account with
H:>i:\J/M9 (_'Efpg| Hj^_Cp]@* tf_
<w?~ 清算||清理债务to make up an account
'o.A8su, |ZuS"'3_w }[m,HA<j %^ z##7^ 清洁帐目||与…停止交易to close ones account with
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z tsvh/)V u AmDXqJ3 UjrML 结帐to close an account
k x26nDT( qL?`l;+ "de3Sbj@? -VVJf5/ 清理未付款to ask an account||to demand an account
I#U"DwM oUG!=.1}K5 >p|tIST XAF*jevr 结清差额to balance the account with
6o!Y^^/U 7C"&f *lEi L5-Kw+t QKt[Kte 清算to settle an account||to liquidate an account||to square an account
c mI&R( /6PL `rLy7\@; N);2 2- 审查帐目||监查帐目to audit an account
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Y;0' [~#]p9|L 检查帐目to examine an account
5h6c W :$J4T;/{ fce~a\y0 O${B)C, 转入A的帐户to charge the amount to As account
@0{vA\ \Q m1+tg qe{:9 Td"_To@jd 以计帐方式付款to pay on account
0M_~@E*& ;H;c Sn5uL e0; KmQjG ;('(Yn7~ 代理某人||为某人on ones account||on account of one
_2N7E#m" S gJUawK xYUC|c1Q9 %SHgXd#X 为自己计算||独立帐目on ones own account
{InD/l'v6n Hk8pKpn3 ?\7$63gBH VQ,;~^Td 由某人收益并负风险on ones account and risk||for ones account and risk
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s<2Ozv @W+m;4 HH 由某人负担for ones account||for account of one
ft"t wYLi4jYm pDloew > q!:* 按某人指示||列入某人帐户by order and for account of one
#5b}"xK{ n#Y=y# :3aZ_ p|f5w"QcH 列入5月份帐目for May account
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9 b|'{f? 9yrSCDu00 T}55ZpSC& 编入某中帐项下to pass to the account of||to place to the account of
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H= 41Nm+$m 6hX[5?} 寄出清算书to send in an account||to send in render an account
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C"r_ :*6#(MX 9iy3 dy^ Y:-O/X 支票薄cheque book
|_GESpoHH RP1sQ6$ \lBY4j+; (G<fvl!~ 支票陈票人cheque drawer
]aN]H a }3DZ`8u \]y /EOT t 8,VR FV 持票人cheque holder
1> IA9]D7 (aTpBXGr= |[B JZ snm1EPj 不记名支票cheque to bearer||bearer cheque
#P)(/>nF c*c 8S~6 5%K(tRc| 8`GN8F 记名支票||认人支票cheque to order
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56 lK yeG( 到期支票antedated cheque
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p .wvgHi 未到期支票postdated cheque
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mf$ dZIruZ)x L_{gM`UFc gk%nF 保付支票certified cheque
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&EDW5I >3!~U.AA'x /mkT7,] 未获兑现支票,退票returned cheque
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)0 ]WJ 横线支票crossed cheque
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NN.5No !mlfG"FE 普通横线general crossing
J@5iD ?'> .> d{S'6*`D Fv^zSoi2 特别横线special crossing
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5P!ZGbG 空白支票blank cheque
pJHdY)Cz eFiG:LS7 rCPIz< qO>UN[Y 失效支票,过期支票stale cheque
#]}Ii{1?Y :nIMZRJ_!E 05wkUo:9 a=MN:s?Fc0 普通支票open cheque
>Sc yc-n ;Nn( ~+\=X`y s5*4<VxQN. 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
k4q":}M NY.Cr.} P]Fb0X Bp^LLH 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
wkp2A18n hz:7W8 'zUV(K?2] m9[ 7"I 支票换现金||兑现to cash a cheque
/b,>fK^ [%K6-\S 'yiv.<4 @aS)=|Ls\ 清理票款to clear a cheque
JBpV'_"] edL2ax $ar^U }b1G21Dc! 保证兑现to certify a cheque
HYdM1s6vo V(`]hH0;T 2K:A4)jZ ys`-QlkB 填写支票数额to fill up a cheque
p-s\D_ 6{)pF do8[wej<: _mm(W=KiL 支票上划线to cross a cheque
)BJkHED{ 3q%z j@4MV^F2c z6`0Uv~ 开发支票to make out a cheque
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9u&!T& ,b5'<3\ 签发支票,开立支票to draw a cheque||to issue a cheque
;.4y@?B iy~h|YK; Oi\ s ,>B11Z}PH 透支支票to overdraw a cheque
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6 'w ? 背书支票to endorse a cheque
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tXL icb)JZ1K 请付票款||清付票款to pay a cheque||to honour a cheque
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xgxfPcI ?>;b,^4 支票退票to dishonour a cheque
mh8fJ6j29N O[d#-0s xN*k&!1& yy3x]%KK 拒付支票to refuse a cheque
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" :& =DdPwr 0Op "mQp#d/' }-fHS;/ 拒付支票to stop payment of a cheque
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/xUF@%rT 提示要求付款to present for payment
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p c!E{fS P 见票即付持票人payable to bearer
JtO}i{A ?3~t%Q` bD{tsxm[9 ;B@#,6t/ 支付指定人payable to order
_&]7 C<_\{de|9 FO/cEu [~8U],?1 已过期||无效out of date||stale
1 3]e< ' ;j9%D`u< C`r:jA<LC, x\'3UKQP+^ 请给出票人R/D||refer to drawer
}K?b2 6` BI%^7\HZ (2eS:1+'8 +(=-95qZ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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^ 2Vti|@JYp 3:GwX4yW no8\Oees 文字与数字不一致words and figures differ
!-)!UQ~|8 $9?:P}$v +d#8/S* Ug+ K:YUq 支票
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(eF[nfM 时间已过account closed
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=[e /)kJ iV 'o)Y!VYnJF el2Wk@* 更改处应加盖印章alterations require initials
)y8Myb} H<|}pZ MB;rxUbhe3 y7/4u-_c Sj I,v+
G2N0'R" 时间已过effects not cleared
w)|9iL8 qRaPh:Q' f?:=@35 }>M\iPO.]* 停止付款payment stopped
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ln6m 9ye!kYF, 支票毁损cheque mutilated
j*>Df2z G>"n6v'^d 6~sU[thGW |$
^3 5F 汇款||寄钱to remit||to send money
~D@ YLW1z( &Z>??|f @k{q[6c2n sSfP.R 寄票供取款||支票支付to send a cheque for payment
7vXP|8j J-/w{T8: ^~N:lW#= d`TiY` ! 寄款人a remitter
`D|])^"{ 4L:O0Ggz} XY{N"S8 ZxSnqbyA* 收款人a remittee
:[+8(~| za &[{sA; |J4sQ!%K #/ePpS
yD 国外汇票foreign Bill
@p~scE.#\ U]}F A2 2FaCrc/ x2t&Wpvt 国内汇票inland Bill
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g)K .`~?w+ ~ =v^#MU{k? HI{q# 跟单汇票documentary bill
Uhr2"Nuuy 0?oL zw& y;CX)!8 "f
89 空头汇票accommodation bill
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\|"5) 'm`}XGUBS 原始汇票original bill
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i6L/U. g_{N^wS ]B;`Jf 改写||换新票据renewed bill
OU.}H $x" a9;KS>~bq
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]h/M,xg 即期汇票sight bill||bill on demand
y+k^CT/u -a@e28Y Bk3\NPa _ f";zd …days after date||…days after date…日后付款
awo'#Y2> MvZa;B 2DPv7\fW MG=8`J-` …months after date||…months after date…月后付款
D|Q7dIZm q=->) &D% pl3ap(/ x5MS#c!7 见票后…日付款…days after sight||…days sight
UL}wGWaoG Z@dVK`nD hsrf 2Xw[ "P#1= 见票后…月付款…months after sight||…months sight
>w<w*pC aOd#f:{y ]w>o=<?b 1xEOYM) 同组票据set of bills
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zw8 T 单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance
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W3 长期汇票long bill
]$-cMX Z4TL6]^R 6rti ' \/`? 短期汇票short bill
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0s ,$*IzL~ jR ~DToQ uLeRZSC 逾期汇票overdue bill
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.y]9 @r^!{ 宽限日期days of grace
pE]?x$5U % ~]xuP[ 0Wvq>R.(]7 Ue:z1p;g 电汇telegraphic transfer (T.T)
Lz9#A. G`h+l< ?WI3/>:< S:Q! "U 邮汇postal order||postal note (Am.)||post office order||money order
zR6siAV9 }3 m0AQ;K _mE^rT >cMd\%^t 本票promissory note (P/N)
c~,23wP1 AnsjmR:Jv +%>:0mT Lm*VN~2 押汇负责书||押汇保证书letter of hypothecation
*O$CaAr\s IakKi4( 2RtHg_d_l !c W[G/W8 副保||抵押品||付属担保物collateral security
E|EgB33S /TQ}}
YVw :PYtR sd re#@n} 担保书trust receipt||letter of indemnity
'XOX@UH d M(q'%XL^ j=+"Qz/hr_ mg:!4O$K 承兑||认付acceptance
f&@BKx v`[Eb27W. yBed kj ~i;fDQ&! 单张承兑general acceptance
0[A9b,MMVO @ez Tbc3 x|64l`Vp(: J'mDU 有条件承兑qualified acceptance
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wZ_ 附条件认付conditional acceptance
VObrlOkp Kr`]_m S]3Ev#> )U<Y0bZA! 部分认付partial acceptance
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