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。
#A8@CA^d 会计报表statement of account
q5L51KP2 5cWw7V<m $u/E\l lKgKtQpi 往来帐目account current
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CkaJ3 现在往来帐||存款额current accout
~g7l8H67 f}D1|\7 M,5"b+mX[~ $\k0Nup} 销货帐account sales
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L_w+y Iz[@^IUx= 共同计算帐项joint account
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]<n%, 未决帐项outstanding account
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B 贷方帐项credit account||creditor account
Wpc|`e< rS1fK1dys _f6HAGDN b$eXFi/ 借方帐项debit account||debtor account
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5 2 应付帐||应付未付帐account payable
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\A(9u* 应收帐||应收未收帐account receivable
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a(mRY 新交易||新帐new account
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>w Pf F=m' FW"^99mrnb \u&_sBLKV 未决帐||老帐old account
jLJ1u/l>; %?e(hnM [TCP-bU xm6 EKp: 现金帐cash account
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S4fGT 流水帐running account
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=Bt 暂记帐||未定帐suspense account
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8L*GE 过期帐||延滞帐overdue account||pastdue account
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! }oJAB1'k @/&b;s73 P_u|-~|\ 杂项帐户sundry account
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H[b}kZW:a 详细帐单||明细表detail account
=_]2&(? TPE:e)GO R4Rb73o 8z5# ]u; 呆帐bad account
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_6+'0 8 ^B;1`# 会计项目title of account
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h[\) xmGk*W)P 71C42=AU 会计薄||帐薄account-book
Z2"?&pKV a ,7&" Iak0 [6Ey gK|R =J 营业报告书||损益计算表account of budiness||business report
@d"wAZzD? V,EF'-F wve=.n [@fz1{* 借贷细帐||交验帐account rendered
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X+{ 明细帐account stated
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9k UK*qKj.) 与…银行开立一户头to open an account with
]IJv-( G%u9+XV1# @U -$dw'4 kcB+ _ 与…银行建立交易to keep account with
TOLl@p]lU #pdUJ2)yM ,)~E>[=+ j[6Raf/(n 继续记帐to keep account
P%X-@0) ^;F{)bmu+) )R{UXk3q} 6ri\>QrF 与…有交易to have an account with
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[p *Dr5O 9Y oN(-rWdhZ 作成会计帐||有往来帐项to make out an account with
6@4n'w{" u~Tg&0V30 L4f7s7rJ TOI4?D] 清算||清理债务to make up an account
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AhY ]B9 ^3x[: +?`b=6e(` ``?6=mO 清洁帐目||与…停止交易to close ones account with
,ZI\dtl '~-IV0v9 n"aCt%v TA}UY7v 结帐to close an account
<M[U#Q~?~e Uz8hANN0_ Sav`%0q?7a (*l2
('e#@ 清理未付款to ask an account||to demand an account
G5]1s #I`ms$j% w\|Ei( nbd Gt 结清差额to balance the account with
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_ HW7FP]NH k ~6-cx 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
2f:Mm'XdB XKLF8~y8A q"aPJ0ni' +AQDD4bu 检查帐目to examine an account
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5Z`X Z @eQld\h' 转入A的帐户to charge the amount to As account
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9F_6}.O @sf90&f )}X5u%woV 以计帐方式付款to pay on account
6`puTL? Z}cIA87U rH}fLu8,;Q a20w, 代理某人||为某人on ones account||on account of one
8l xY]UT Ge}$rLu]0 .1ddv4Hk ;A^K_w' 为自己计算||独立帐目on ones own account
:Z2tig nL {Jx7_T& }]h\/, }bfn_ G 由某人收益并负风险on ones account and risk||for ones account and risk
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R*Y=Ie 3&J&^O 由某人负担for ones account||for account of one
R#6H'TVE _.f@Y`4d FP;":i RL F_PTMl=Q|J 按某人指示||列入某人帐户by order and for account of one
QAaF@Do Dsb(CoWw W]LQ &f uZ[/%GTX{) 列入5月份帐目for May account
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RSH/l;ii 编入某中帐项下to pass to the account of||to place to the account of
U(3(ZqP FU]4oKx BHiOQ0Fs J8h7e}n? 寄出清算书to send in an account||to send in render an account
$n*%v85 -h9#G{2W[ +wts 7,3 \L#QR 支票薄cheque book
#J~Xv:LgD QE6El'S lu3.KOD/ y$h"ty{g 支票陈票人cheque drawer
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AgI > ZV#$Z GXEcpc08 持票人cheque holder
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QHb|j 5h(jeT8" 不记名支票cheque to bearer||bearer cheque
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.% 记名支票||认人支票cheque to order
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Ut':$l= Q(blW 到期支票antedated cheque
OgTSx mLULd} g/o 2mLUdx~c /THNP 8. 未到期支票postdated cheque
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>Pyc[_j 保付支票certified cheque
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6eFXP1U 未获兑现支票,退票returned cheque
"kU>~~y, QK'`=MU 5<^'Cy P!9;} & 横线支票crossed cheque
!+=Zjm4L g?gqkoI >6k}HrS1V Wge ho 普通横线general crossing
8Kk3_ y SF"#\{cjj @kz!{g]Sn sK `<kbj 特别横线special crossing
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v&(Am; u7n[f@Eg,% "*+\KPCU 空白支票blank cheque
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m T0YDfo 8.[&wyU YWSz84d 失效支票,过期支票stale cheque
)`mbf|,&t{ _yNT=#/ b~jIv:9T WN$R[N 普通支票open cheque
(1rJFl! Sf=F cb "/Om}*VhD ujiZM 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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.N/GfR`0/< RzpC1nd 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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F?5 Cy<T Vk8 K*HCFqrU" 支票换现金||兑现to cash a cheque
.F4oo = {%=S+89l $4DFgvy$ "!xvpsy 清理票款to clear a cheque
UHr{ m{vT_ei ]Mn&76fu (~=Qufy 保证兑现to certify a cheque
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6# 填写支票数额to fill up a cheque
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# FTbT9 ^Vl^,@ 支票上划线to cross a cheque
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3caI Dm>T"4B`/ Pbc`LN/s| 开发支票to make out a cheque
$|>6z_3% ?+bTPl;%' p^p'/$<6_ M7`UoTc+>d 签发支票,开立支票to draw a cheque||to issue a cheque
3js)niT9u oN.Mra]D &W&7bZ$; J% :WLQo 透支支票to overdraw a cheque
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}1 F?}m8ZRv 背书支票to endorse a cheque
tfi2y]{A lH6Cd/a [37f#p PFImqojHd 请付票款||清付票款to pay a cheque||to honour a cheque
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[[ B ]|5?QP- 支票退票to dishonour a cheque
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b|X>3( <wIp$F. 拒付支票to refuse a cheque
*T.={>HE8 uf{SxEa Ig40#pA rC=p;BC@dD 拒付支票to stop payment of a cheque
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提示要求付款to present for payment
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_O22 见票即付持票人payable to bearer
,Ut!u) b?+Yo>yF8 LM'*OtpDG 9m<X-B&P 支付指定人payable to order
/ieu)m:2 hq|jC +1JZB*W 'W<a54T?z 已过期||无效out of date||stale
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6Dr$*9 请给出票人R/D||refer to drawer
oHP>v_X D7Rbho< ;-<<1Jz/2 ,b2O^tJF# 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
yK @X^jf ,M+h9_&0? } (GQDJp !0d9<SVC 文字与数字不一致words and figures differ
ek+8hnkh `Tm8TZd66 H|(*$!~e 0X S' v,| 支票
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hj#+8= 时间已过account closed
q) zu}m o/i5e=9[y <O`q3u'l %n V@'3EI 更改处应加盖印章alterations require initials
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<R]Wy}2- 时间已过effects not cleared
_UbR8 !O%f)v? .+yJh :67d>wb 停止付款payment stopped
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G9C {F{[!. n(F< 支票毁损cheque mutilated
A=2nj |[n|=ORI' [/2@=Uh- jrMGc=KL 汇款||寄钱to remit||to send money
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}N Nr*ibtz|D Z!5m'yZO Zqe[2() 寄票供取款||支票支付to send a cheque for payment
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^s,? <?`e9o S+\Mt+o \2LA%ZU 寄款人a remitter
9#=IrlV4 -QHzf&D? a!6OE"?QQ CB7R{~
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BW EXM/>PG -:1Gr8 国外汇票foreign Bill
`S!uj <- cB{;Nh6" 6`PGV+3j 3By>t!~Q 国内汇票inland Bill
-B++V ~'YSVx& ) FK,r<+h qm&53 跟单汇票documentary bill
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MUvak w})&[d xN~<<PIZ 空头汇票accommodation bill
9%hB ]KII?{<k IU"!oM ^ _\V{X}ftqa 原始汇票original bill
kTe<1^,m ,2L,>?r6 9~ .BH;ku <PA$hTYM 改写||换新票据renewed bill
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:=8q !"qEB2r }t{^*( 即期汇票sight bill||bill on demand
kJ:5msKwC G}OrpPP 9<#R;eIsv ?Pf
,5=*B …days after date||…days after date…日后付款
^|axt VhMO l~>rpG +GEKg~/4e _3?xIT …months after date||…months after date…月后付款
W2V@\ "+OMo-<K7 91'^--N 3uiitjA] 见票后…日付款…days after sight||…days sight
=>TtX@ Q{ 2FtEt+A+' W;j)ux7jMY pc(9(. | 见票后…月付款…months after sight||…months sight
-cS4B//IK8 = ~R3*GN ]7ZC>.t
.oOt(K+ 同组票据set of bills
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单张汇票sola of exchange||sole of exchange
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h!3Z%M 远期汇票usance bill||bill at usance
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rEL 'Z%aBCM Y2~{q Y 长期汇票long bill
-&^( T x{w ?X.Nt DD3yl\#, Kct +QO( 短期汇票short bill
W_lNvzag 3m9E2R, biuo.OG] ^E,UcK; 逾期汇票overdue bill
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5|r <GlV!y 宽限日期days of grace
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/9gMcn9EB D-EM 电汇telegraphic transfer (T.T)
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T; )W#g@V)> J@-9{< T+( A7Qrx% 邮汇postal order||postal note (Am.)||post office order||money order
Y&%0 eI! 6<O]_ HZ& gpl!Iz~5 oMf h|B 本票promissory note (P/N)
2(x KE_| 2,`mNjHh ZPog)d@! "lAS
<dq 押汇负责书||押汇保证书letter of hypothecation
8zv6Mx Qc/J"<Lx Hc3/`.nt iIRigW 副保||抵押品||付属担保物collateral security
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O['7 !I$RE?7eY g#NUo/ yQ2[[[@k@ 担保书trust receipt||letter of indemnity
xrd^vE XAkl,Y TR7TF]itb [X\2U4 承兑||认付acceptance
l^Z~^.{y M6n.uho/ ~0:c{v;4 cViCWc2 单张承兑general acceptance
j(N9%/4u h{9pr ]P5u:~U (.)s = 有条件承兑qualified acceptance
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T}5 ;B@l0)7(x 附条件认付conditional acceptance
3iwZUqyq 4Yk(ldR~ "[,XS` g
Q^]/X 部分认付partial acceptance
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