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。
GUSEbIz): 会计报表statement of account
Dn~c +8h!@ ;LD!eWSK, >cJf D9-<h 往来帐目account current
b@`h]]~: OO#_0qK '*lVVeSiFw mQUI9 现在往来帐||存款额current accout
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u ~n Ce_k&[AJF 销货帐account sales
4MUN1/DId` fRh}n ^X Kjzo>fIC{ :J6 xYy$ 共同计算帐项joint account
kn%i#Fz l$/.B=] <x-7MU& >\[/e{Q" 未决帐项outstanding account
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dnTEl 贷方帐项credit account||creditor account
Sq:,6bcG X)Zc*9XA C8Ja>o2' XSHK7vpMf 借方帐项debit account||debtor account
4M*Z1 Gn&=<q:H lV".-:u_ 4Dy|YH$>S 应付帐||应付未付帐account payable
aGBUFCCa )[wB:kG !{q_Q ! y~Z7sx0 应收帐||应收未收帐account receivable
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6 {;5\ #VFg 新交易||新帐new account
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4W 未决帐||老帐old account
&8\6%C T{:8,CiW DrK@y8 fDjJdRS" 现金帐cash account
C&HN#Q_ xciwKIpS ?[?;%Y HjCe/J ; 流水帐running account
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F 暂记帐||未定帐suspense account
i"#pk"@` |_njN uN&UYJ'B 7bk`u'0% 过期帐||延滞帐overdue account||pastdue account
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S)$|m_ p(>D5uN_}5 杂项帐户sundry account
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*b7evU *1 详细帐单||明细表detail account
\NTVg6>qN u-M Td #(}'G* o-<XR9,N* 呆帐bad account
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yy*rt 0SR[)ma {4 {X`$ ' ""s%C+ 会计项目title of account
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W}a`z9 会计薄||帐薄account-book
)>tT""yEl NvvD~Bb O"}O~lZ[6T Vkfc&+ 营业报告书||损益计算表account of budiness||business report
&D91bT+L .oM;D~(=9 MxOIe|=& / hg)=p 借贷细帐||交验帐account rendered
iD.p KG (&-I-#i 97dF MU4BAN 明细帐account stated
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H/H( >}B53.;.k H#M;TjR 与…银行开立一户头to open an account with
[HhaBy9 Tol V3 FqZD'Uu7 $F1Am% 与…银行建立交易to keep account with
(coaGQ@d ymn@1BA8J _hgGF9 .pG`/[*a 继续记帐to keep account
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6 0 3:<[;yo 与…有交易to have an account with
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|[4R E5?$=cL? cT@H49#uB 作成会计帐||有往来帐项to make out an account with
tkmzOc H 0+K<;5"63d cfPp>EK y7,t"XV 清算||清理债务to make up an account
b'I@TLE') ~R\ $Z pgW^hj\ ^9]g5.z: 清洁帐目||与…停止交易to close ones account with
TEla?N ?4# fymmAfaR 8?rq{&$t 结帐to close an account
Ce~Pms] lt yhYPS K+d{R=s^ \TLfLqA 清理未付款to ask an account||to demand an account
Q3'P<"u !}5+hj!6 36Lf8~d4"h :QF`Orb!^ 结清差额to balance the account with
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(w`_{%T nkz<t 清算to settle an account||to liquidate an account||to square an account
% .wx]:o W)^%/lAh 3m~,6mQ ^)o]hE| 审查帐目||监查帐目to audit an account
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T+S\'f\ ^Nt^.xi7 检查帐目to examine an account
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p( PI?]X 转入A的帐户to charge the amount to As account
Bc`L]< >p`i6_P0P/ %zR5q Lb ItVVI"- 以计帐方式付款to pay on account
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J 7jr+jNsowj 代理某人||为某人on ones account||on account of one
b&]z^_m) N8,g~?r^ L=.@hs 9{rE7OX*A 为自己计算||独立帐目on ones own account
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c^\2 由某人收益并负风险on ones account and risk||for ones account and risk
/7ShE-.5# %s ;5 A'"J'q*t >"z`))9 由某人负担for ones account||for account of one
?kRx;S+ ,s6lB0 Ir(U7D i[wnG ) 按某人指示||列入某人帐户by order and for account of one
YRv}w3yQ uZ+"-Ig ma/<#l^} [h>A<O 列入5月份帐目for May account
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5=Bm; iG"1~/U 编入某中帐项下to pass to the account of||to place to the account of
9JeT1\VvHY =>&~p\Aw KM[&WT ')iyD5/4 寄出清算书to send in an account||to send in render an account
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# {bC(>k|CQ 支票薄cheque book
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g 6KE64: \; 支票陈票人cheque drawer
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1 0IHAoV60 <p?oFD_e4 持票人cheque holder
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. 不记名支票cheque to bearer||bearer cheque
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^wP =tX"aCW~ 记名支票||认人支票cheque to order
aU#r`D@0 OLGMy5 J/rF4=j%xy qZlL6 到期支票antedated cheque
	HV umpa!q}; -k%|sqDZj d6zq,x!cI 未到期支票postdated cheque
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#UvWS f'tQLF[r< f%P#. 保付支票certified cheque
Gsy90 K]^Jl0 ^a| "b"|ay 未获兑现支票,退票returned cheque
@mcP- ?}S~cgL - a,:Nlr3 a!&m\+? 横线支票crossed cheque
=A_{U(> R0nUS<b0 v5FfxDvw UY)Iu|~0b 普通横线general crossing
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3?. yoTx3U@ 特别横线special crossing
GwG(?_I" >/.Ae8I) T+:GYab/ j k])S~xl? 空白支票blank cheque
1NAtg*` o KY0e&5 #-PUm0| -(E-yCu 失效支票,过期支票stale cheque
&hWYw+yH\ ;F/s!bupCM x139Ckn ZCDXy 普通支票open cheque
%.:]4jhk vfh\X1Ui} ~-A"M_n ? uzT>|uu$ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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G%%5lw!y' 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
rWp+kV[Ec> pQ`S%]k.< zKf0 :X ?u{D-by%& 支票换现金||兑现to cash a cheque
~b9fk)z! 1+ V<-I@{ )+a]M1j FuP~_ E~ 清理票款to clear a cheque
"ZG2olOqLI ,(kaC.Em %:Zp7O2UB' gv,%5r0YOw 保证兑现to certify a cheque
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+ 92^Dn`g s)9sbJ 填写支票数额to fill up a cheque
ho6,&Bp8 rTeADu_vf w)}@svv" &G7@lz@sK+ 支票上划线to cross a cheque
02po; 1tH#QZIT 9|>5;Ej 2VkA!o4nP 开发支票to make out a cheque
r6e!";w:U bE" J&;| ^K!R4Y4t )umW-A 签发支票,开立支票to draw a cheque||to issue a cheque
}ct*<zj[~u p5bM/{DP;K D^w<V%]. ^bXCYkx 透支支票to overdraw a cheque
X+//$J <}AmzeHr+ w%kaM= a0cW=0l= 背书支票to endorse a cheque
Ap`D{u/ KI5099 _/ +/Vzw |d_ rK2 请付票款||清付票款to pay a cheque||to honour a cheque
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' 支票退票to dishonour a cheque
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Zv| |8p 拒付支票to refuse a cheque
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ZVD<C :\ ]w9syz8X 拒付支票to stop payment of a cheque
#pX +~{ GI#TMFz3 ^r~R]stE^ b]\V~ZaXG 提示要求付款to present for payment
)"y]_} Y^uYc} LP}YHW/ QEl~uhc3 见票即付持票人payable to bearer
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>Y&o2zJy JT 5+d , '5n=tRx 支付指定人payable to order
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ffU15@N `jCq`-. 7=]Y7"XCf 已过期||无效out of date||stale
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(lffb 请给出票人R/D||refer to drawer
.s<tQU 69/qH_Y ^->vUf7PX Q$DF3[NC 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Z \)9R1zp/x `z3"zso 文字与数字不一致words and figures differ
FI(M 1iJ >eaK@u-'0 t8FgQ)tk AkRZUj\ 支票
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7q: 时间已过account closed
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H<e 更改处应加盖印章alterations require initials
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SvGs?nUU 时间已过effects not cleared
_a,XL<9 I YJ^TO\4WM $U/_8^6B0 XG}pp`{o 停止付款payment stopped
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R *d/]-JN,K 支票毁损cheque mutilated
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1| 汇款||寄钱to remit||to send money
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}H S+YbsLf g8_IZ(%: }ZWeb#\ 寄票供取款||支票支付to send a cheque for payment
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7 寄款人a remitter
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*#S \;A\ vQ[ 收款人a remittee
h&6x.ps@ cAc i2e ,FPgbs dj76YK 国外汇票foreign Bill
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2EAj <!vAqqljt 国内汇票inland Bill
AcF;5h :Y [r^=> VmB/X)) !Jj=H()} 跟单汇票documentary bill
U)p P^:| d0 tN73( ^ffh jjm-%W@ 空头汇票accommodation bill
-j9R%+YW< ~>)GW ud-.R~f{e ;D[b25 原始汇票original bill
[J+K4o8L<A 2g^Kf,m 'vTD7a^ \?fl%r2 改写||换新票据renewed bill
7j&l2Z >}/"gx !+H=e>Y6 B%9[ 即期汇票sight bill||bill on demand
RS/%uxS? )x"Z$ jIs 6#5@d^a b,G+=&6u …days after date||…days after date…日后付款
^dYLB.'= ^ :Q |,oy !U/:!e`N ,Ql3RO, …months after date||…months after date…月后付款
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dxlU/* ^B?koU l^ 见票后…日付款…days after sight||…days sight
4!6g[[|&J 4aB`wA^x AJ:@c7:eS YKl!M/
见票后…月付款…months after sight||…months sight
Dl/UZ@8pl ^m8\fCA* '7'cKp aM.l+DP 同组票据set of bills
n*iaNaU"' 7!JoP?! 8yFD2(# Q:VD2<2 单张汇票sola of exchange||sole of exchange
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f;}<O 远期汇票usance bill||bill at usance
w6Tb<ja (DKpJCx HNjkRl)QR B{1+0k 长期汇票long bill
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Qn%*kU0X >Q5E0 !] |Be.r{l 短期汇票short bill
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rhn*kf{8 逾期汇票overdue bill
<6L$:vT_ &<^@/osi FT(EH 29Q5s$YD@ 宽限日期days of grace
~Nc]`95 nVyb B~.= )s=z i" 6lWO8j^BN 电汇telegraphic transfer (T.T)
:f/ p5c P<4jY?. l1W5pmhK]' .=@M>TZM 邮汇postal order||postal note (Am.)||post office order||money order
Gh{k ~/B =h_4TpDQ @MB;Ez
v ;:$Na= 本票promissory note (P/N)
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