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[SK>z 会计报表statement of account
i#la'ICwJ I0+6p8, 9rMO= mXz*Gi 往来帐目account current
c& ;@i$X( HV~Fe!J_ yJI~{VmU7 '{ _ X1 现在往来帐||存款额current accout
G[>NP#P M{L- V iAz0 A +Vk L?J 销货帐account sales
#Nh'1@@ b$b;^nly zP44
Xhz 5mZ2CDV 共同计算帐项joint account
blQ&QQL MDF_Xr-hZ }&vD(hX j,i9,oF6] 未决帐项outstanding account
0#WN2f, <: 4:/V|E\D "OenYiz M G$+Blw> 贷方帐项credit account||creditor account
;M.Q=#;E 9295:Y| w1 -zFJ)!/? Dz0D ^(;V 借方帐项debit account||debtor account
#KiJ{w' Z{B
e K;6#v% Onq^|r's& 应付帐||应付未付帐account payable
uA#K59E+ a<&K^M& {d.z/Buu tY;<S}[@7w 应收帐||应收未收帐account receivable
P\MDD@ Pg8.RvmQ &\9%;k )7
Mss/2T 新交易||新帐new account
<mFDC?j YD[HBF)~j
DT`HS/~fH @/:4beh 未决帐||老帐old account
G Y%5N= u )9nW`d+ *,z/q6 WJD2(el 现金帐cash account
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d?:L OWibmX >pp/4Ia! 流水帐running account
3Rb#!tx9 F- -g?Q^ *>a=ku:? i F+:j8
b 暂记帐||未定帐suspense account
h\[@J rDa B{)#A?Rh. u:APGR^ X|a{Z*y;r* 过期帐||延滞帐overdue account||pastdue account
nriSVGi P*!`AWn 7<)H?;~; |~5cNm 杂项帐户sundry account
"d)YqQ q\<l"b z HX2u{2$ znE1t%V 详细帐单||明细表detail account
d'W2I*Zc< _5rKuL hM]Z T5;< T{
@@V 呆帐bad account
MZ}0.KmaZ Bg),Q8\I {A==av =W7-;& 会计项目title of account
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@5 ~qqxHymc U^KWRqt ML>M:Ik+ 会计薄||帐薄account-book
ht%qjE 1*p6UR& eOb--@~8 4tkT\. 营业报告书||损益计算表account of budiness||business report
9KX% O-' ;+\h$ R*pPUw\yn Xb:*
KeZq 借贷细帐||交验帐account rendered
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G l1T`[2 明细帐account stated
iYB c4'X b\JU%89 aUNA`
L {v0r'+` 与…银行开立一户头to open an account with
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,'hAq_ /4(HVua D4c'6WGb@ ^S`hKv&87 与…银行建立交易to keep account with
[[c0g6 a_!H_J B0yJ9U= Fj WA2NjxYz 继续记帐to keep account
GcN}I=4| N4;g"k b ez32k[eV! atpHv**D<i 与…有交易to have an account with
T/ ECW Z e>R@rK LT$t%V0?.e l|
uiC%T 作成会计帐||有往来帐项to make out an account with
E+i(p+=4 sxr,]@ q`mxN!1[ i ZPNss 清算||清理债务to make up an account
Ra5 3M!>] Ub
f5: Eb~vNdPo 1|8Bv0-b 清洁帐目||与…停止交易to close ones account with
.f0qgmIyL Ws5N|g :ILpf+`yY \},H\kK+^ 结帐to close an account
s:lH4B 64mh. j iLv
-*%% >{{ds-- 清理未付款to ask an account||to demand an account
!i8)si_ ch%zu%;f cZ)JvU9] ?ch?q~e) 结清差额to balance the account with
dH5*% R\ 8[6H NV?x<LNWd {Zv%DV4_$ 清算to settle an account||to liquidate an account||to square an account
LhKbZoPp nHeJ20 .n+
;&5 9h+Hd&= 审查帐目||监查帐目to audit an account
j5R0e}/r +a*Ic8* F|6"-*[RS I}u\ov_Su 检查帐目to examine an account
nygGI_[l T^]]z}k 4jDi3MMU9 DqY"N] 转入A的帐户to charge the amount to As account
@ NDcO,] 4Ia'Yr g$C]ln>"9m =D0d+b6 以计帐方式付款to pay on account
% S"z9@ DM v;\E~D JE{cZ<NNH ms Cz\8Xd 代理某人||为某人on ones account||on account of one
WFc4(Kl Has}oe[ ~]no7O4 =e
1Q>~ 为自己计算||独立帐目on ones own account
'LG\]h>+) Zs}h>$E5_B GIYdI#0RC ?uc]Wgw"s 由某人收益并负风险on ones account and risk||for ones account and risk
`qd5+~c zqU$V~5;rG B>'J5bZsw +%[,
m& 由某人负担for ones account||for account of one
VJ'-"8tY& X ]&`"Z] n%\\1
rZ.=Lq 按某人指示||列入某人帐户by order and for account of one
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:Kyr}- nTsV>lQY, 'HfI~wN 列入5月份帐目for May account
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MY\mo,# =;n>#< 编入某中帐项下to pass to the account of||to place to the account of
cEp/qzAiD% M@q)\UQ' N1g;e?T': <l,e6K 寄出清算书to send in an account||to send in render an account
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5Z-w 支票薄cheque book
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@4 X_JC1 c uAp,! 支票陈票人cheque drawer
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]u 持票人cheque holder
nWYfe-zQxg v(O@~8(I 4;Hm%20g 2&s(:= 不记名支票cheque to bearer||bearer cheque
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*x#5S.i1 MD1d M>RLS/r>d 记名支票||认人支票cheque to order
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s zhRF>Y` =&4eW#{LuH 到期支票antedated cheque
9p02K@wkD 3PzF^ 8KJ {![
E)~ q_;# EV 未到期支票postdated cheque
D 5Z7?Y {[H#lX 4 s5d[sx Bt\V1 ) 保付支票certified cheque
hoPh#? G kmfz.:j{ L<<v
6NFLk+kqN 未获兑现支票,退票returned cheque
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Y$ X~; *zYd5 5oD%~Fk l 横线支票crossed cheque
Si#XF[/ #zd}xla0] rPW9lG =8qhK=&] 普通横线general crossing
]=0D~3o3 t&bE/i_T =U~\iJ 5i3nz=~o 特别横线special crossing
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w$I$xup 37,)/8]lG `jFvG\aC 空白支票blank cheque
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WgV[,( l]e7 @2$iFZq~ 失效支票,过期支票stale cheque
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xzbg Vuo 8[h> 普通支票open cheque
}JWk? 2!bE| [Hp"a^~r| k{$Mlt?&- 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
?jBh=X\]: cm7>%g(oQo .mS'c#~5Y {?'c|\n Li 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
1(U\vMb {~d8_%:b o[eIwGxZ B,dKpz;kFg 支票换现金||兑现to cash a cheque
nR~L$Wu5_a G@n%P~ W%7m3/d Mio~CJ"? 清理票款to clear a cheque
S)\%.
~ n D3%`vqu& U5wO;MA bQM_rqjJGw 保证兑现to certify a cheque
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Ra]31W ~v<,6BS<$Z nM)H2'%kL& gobqS+c 填写支票数额to fill up a cheque
vl}uHdeP9 #G ZGk? lTv_%hUp ^Ru/7pw5 支票上划线to cross a cheque
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开发支票to make out a cheque
AiO29< .<`Rq' :xT=uE.I ~?{"H< 签发支票,开立支票to draw a cheque||to issue a cheque
u{ .UZTn NN W* o5FBqt UI 7JMeV 透支支票to overdraw a cheque
~T[m{8uh }0Q6iHX@ n300kpv `jb?6;15 背书支票to endorse a cheque
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.m i=<N4Vx 请付票款||清付票款to pay a cheque||to honour a cheque
b='YCa q<b;xx pFg9-xd% q*<Df=+B 支票退票to dishonour a cheque
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;z1 P$\vD^ ,g$N 拒付支票to refuse a cheque
KPUc+`cN% W/uaNp %fpcH 7oDr`=q1]r 拒付支票to stop payment of a cheque
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P<4"Hf ht S5<+Y 65Ysg}x 提示要求付款to present for payment
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F;%#P {q"l|Oe C``%<)WC 见票即付持票人payable to bearer
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q7wd9 6G: It4J\S 支付指定人payable to order
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8,6qP[ b#.hw2?a` mD)_quz.sk 已过期||无效out of date||stale
1k\1U M*E4:A9_M k"V3FXC) /cr.}D2O 请给出票人R/D||refer to drawer
59p'Ega. 0%+T U4Xx N@^?J@#V >b |l6#% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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@#v 文字与数字不一致words and figures differ
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7+j@0v\ 支票
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q0w5ADd 时间已过account closed
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> 更改处应加盖印章alterations require initials
xZL`<3? Ps.O.2Z5ZB +?(2-RBd ZsUxO%jP ALwkX"AN
2:/' 时间已过effects not cleared
?U2ed)zzw OHqLMBW!! &H,j
.~a&l $[[6N0}*: 停止付款payment stopped
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MNL x"v5'EpL Yk:fV &] ^Q4w<sX' 支票毁损cheque mutilated
hX 9.%-@sR 9.lSF brNe13d3~" usR19 _E- 汇款||寄钱to remit||to send money
#:vos VqG =q^o6{d0" ~5`rv1$ }`IN5NdYp 寄票供取款||支票支付to send a cheque for payment
u|WX?@\ bI@+Or /!JpmI RXt`y62yK 寄款人a remitter
<jw`"L[D }o=R7n% zScV 9,H1 Rh9>iA@fd 收款人a remittee
0X0HDQ 1F/`*z _xAdvr' W 8
:$kFy\A' 国外汇票foreign Bill
23pHB|X }^?dK3~q .-`7Av+7 ~{Tus.jk 国内汇票inland Bill
_myam3[W 88pz<$ 20zIO.&o =35EG{W( 跟单汇票documentary bill
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A4h 0OEyJ|g #g{ZfO[
# 空头汇票accommodation bill
tV*g1)'zX Nh]eZ3O ^%#v
AS 2y
~]Uo 原始汇票original bill
rA8neO) k2<VUeW5 )f(#Fn n9t8RcJS: 改写||换新票据renewed bill
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[*vk& eO(VSjo'` 即期汇票sight bill||bill on demand
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:,OT zJ3{!E}`v Tp)-L0kD_k ~6kEpa …days after date||…days after date…日后付款
zg)Z2?K|;u C%}FVO\c o8
q@rwu3 '<>pz<c …months after date||…months after date…月后付款
Rw^4S@~T #kA/,qyM s7(mNpo =6ZZ/+6b 见票后…日付款…days after sight||…days sight
2[r#y1ro `cy_@Z5A b0PF7PEEQ mAk)9`f/ 见票后…月付款…months after sight||…months sight
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BNQ~O^R0 :f 1*-y eMPi ho 同组票据set of bills
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单张汇票sola of exchange||sole of exchange
Ad9'q!_en DN;g2R`f TW{.qed8^
B r`Xw^S 远期汇票usance bill||bill at usance
p#qQGJe 9y>dDNM\< (05/}PhB` Fv.}w_ 长期汇票long bill
CS:j-> 5^ARC^v .,
o=# ?`uY*+u 短期汇票short bill
(}V.xi *q=pv8&*s yS@c2I602 !X`
5 逾期汇票overdue bill
8l~]}2LAs x5.HdKV ?y>P O B_g:T 宽限日期days of grace
u+&BR1)C l"W9uS;\T /$|C s &;&i#ZO 电汇telegraphic transfer (T.T)
Rf^$?D&^ 9 ]c2ub7 2RFYnDN sG=D(n1 邮汇postal order||postal note (Am.)||post office order||money order
n!2"pRIi }rj.N98 .__XOd}K s )POtJ< 本票promissory note (P/N)
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< Q>8F&p?R 押汇负责书||押汇保证书letter of hypothecation
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}`v 3k.{gAZKh t3|If@T 副保||抵押品||付属担保物collateral security
v8Vw.Ce`f Dt%Gv0 VUpa^R cfBq/2I 担保书trust receipt||letter of indemnity
{_&'tXL {Fs}8\ z =
NHuj. Jr$,w7tQn@ 承兑||认付acceptance
Ls< ";QJc ,pM~Phmp m\o<a| <o@&I "
o 单张承兑general acceptance
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*ED Yz 有条件承兑qualified acceptance
t2skg ZUePHI-dP #5)0~4%l 7r;7'X5 附条件认付conditional acceptance
Rah"La nr7#}pzo hsG~xRA\ =lT~ 部分认付partial acceptance
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