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。
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8 'v d3 会计报表statement of account
tBNoI 1J6,]M FvN<<&B
:,WtR 往来帐目account current
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} 994`ua+ uMut=ja(U p(PMZVV` 现在往来帐||存款额current accout
3k|oK'l Vm5c+; )>b.; %ThyOl@O 销货帐account sales
Jo$G,Q *\(r+>*x* e?`5>& Up {D?50Q 共同计算帐项joint account
uA,>a>xYI baJxU:Y=p I/M _p^ n8uv#DsdK 未决帐项outstanding account
3<k `+,' Na$Is'F&p Q?8R[i RaWG w 贷方帐项credit account||creditor account
g8Q5m=O* &j?#3Qt'_ af#pR&4}
'; = f 借方帐项debit account||debtor account
6 `Aj%1 fbWFLSm; CNQC^d\ h 2H/Z_+\ 应付帐||应付未付帐account payable
B;R.# ^@/ #O$ YoN*:jB<M T<JwD[( 应收帐||应收未收帐account receivable
+E1I"); &FH2fMLQ } X^|$ r|PFw6 新交易||新帐new account
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!Y 未决帐||老帐old account
G2]4n T Oy<5>2^P eh4gQ^l @g2cC 现金帐cash account
>$ NDv V[}4L|ad 'fcMuBc+4 fLSXPvm 流水帐running account
[q_`X~3 |,#t^'S! p8kr/uMP ; 6ZKsz5:= 暂记帐||未定帐suspense account
~7$&WzD is1' s[ |o2sbLp bHhtd_} 过期帐||延滞帐overdue account||pastdue account
yz-,)GB6 -b9;5eS! 1G0fp:\w uKz,SqX 杂项帐户sundry account
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lz?;#U JCPUM*g8 'WI^nZM 详细帐单||明细表detail account
Mmo6MZ^ FuUD 61JHY eVt$7d?Jw =/u%c!
呆帐bad account
Rx*BwZ I=7Y]w= }w/;
){gu s0*0 'f 会计项目title of account
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F=UB 会计薄||帐薄account-book
9%iUG(DC WYIQE$SEv j,t#B"hOnp Yz4_vePh+5 营业报告书||损益计算表account of budiness||business report
c9\2YKo 4\pWB90V Qd_Y\PzS h'i{&mS_b 借贷细帐||交验帐account rendered
AsPx? $B#6tk~u 'DCFezdf3 T1`|~Z?g- 明细帐account stated
BaO1/zk :qR=>n= Wxkx,q? 6oinidB[l 与…银行开立一户头to open an account with
p1D[YeF4 (=16PYs k-E{d04-2 dLvJh#`o 与…银行建立交易to keep account with
0l=+$&D V $|< Q\
Gq|e* 9'DtaTmGW 继续记帐to keep account
4g}FB+[u >S1)YKgz !mRx$
%ul Uu"0rUzt 与…有交易to have an account with
Um)>2|rp} R//$r%a 1[E#vdbT !Y<oN~<%) 作成会计帐||有往来帐项to make out an account with
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EQIUSh)M Vvt ; /<&h@$NHH4 清算||清理债务to make up an account
a`E*\O'd joXfmHB} .fzu"XAPu sVoW=4V8 清洁帐目||与…停止交易to close ones account with
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1%- ?X9]HlH 结帐to close an account
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sM\lO C}?0`!Cc% \OC6M` / 清理未付款to ask an account||to demand an account
J4tcQ L{ho*^b +'#oz+ Nt:8ogk/ 结清差额to balance the account with
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B JR9$.fGJ U>S`k6 清算to settle an account||to liquidate an account||to square an account
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G: i3mAfDF 审查帐目||监查帐目to audit an account
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ra TNY4z(r !&]z*t Zg:gY"^ 检查帐目to examine an account
K3mAXC,d OQ4c#V? E-ZRG!)[v H]31l~@] 转入A的帐户to charge the amount to As account
0{^H]Y *~z#.63oZ gJ3c; G
Z}/leR 以计帐方式付款to pay on account
WxGSv#u kII7z;<^` -s__E :Gh~fm3} 代理某人||为某人on ones account||on account of one
I<h=Cj[[ /&Jv,[2kV cs_}&!c{ uD>z@J-v 为自己计算||独立帐目on ones own account
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uwz 9 1P4:6 H5nS%D vz`@x45K 由某人收益并负风险on ones account and risk||for ones account and risk
*/ OI*{Q h3Fo-]0 Jm(ixekp G+"8l!dC? 由某人负担for ones account||for account of one
])y{BlZ IS]{}Y\3H Ie'P#e' GVd48 * 按某人指示||列入某人帐户by order and for account of one
EZ#gp^$ ~!+h?[miV b; 9n'UX\ *M~.3$NN 列入5月份帐目for May account
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e1oT) s` >H 编入某中帐项下to pass to the account of||to place to the account of
3;$bS<> [{F%LRCo- (;6s)z ZL%VOxYqi 寄出清算书to send in an account||to send in render an account
9Z!lmfnJ aIvBY78o _|n=cC4Qu t]m!ee8*X< 支票薄cheque book
G%w_CMfH Qp:6=o0: N&;\PfG 'M%5v'$y 支票陈票人cheque drawer
sp8[cO= {HZS:AV0 Ao`_",E sQk|I x 持票人cheque holder
fuSq ={] I}:L]H{E ha'qIT3& hhq$g{+[ 不记名支票cheque to bearer||bearer cheque
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3HB=x 记名支票||认人支票cheque to order
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到期支票antedated cheque
oMTY)`me }|He?[TR T0L+z/N_m. !V(`ZH 未到期支票postdated cheque
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x 'jbMTI -c$z 2Q) 保付支票certified cheque
T{ nQjYb? %<S7 S_T LD@7(?mlU 未获兑现支票,退票returned cheque
~j}J<4&OvC Gmgeve oQBiPN+v.3 !d|8'^gc 横线支票crossed cheque
9L=;KtE1 nh. b/\o W8uVd zQ %Ht^yemQ 普通横线general crossing
T+BIy|O :xN8R^( Uf[T _
US]"4=Zm 特别横线special crossing
JB'qiuhab yr{5Rp05= G*Ib^;$u 09x+Tko9;* 空白支票blank cheque
p9w%kM? ^OjvL6A/p .='3bQ(UZ4 Ix4 jof6( 失效支票,过期支票stale cheque
dWIZ37w+D +QQYPEx+ J2Y 3er q1<Fg.-r 普通支票open cheque
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j$%yw4dsj ylT6h_z1[Y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Ft/+H tbRE/L< u,!4vKx 2Z-,c;21 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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o7 #EEG>M*xB 支票换现金||兑现to cash a cheque
9DY|Sa]#= Q;Q a5>)?m *+NZQjl' 清理票款to clear a cheque
~t$mw, PGMv(}%; 3[,wMy" e%'z=%( 保证兑现to certify a cheque
$]Rl__; .O;!W<Ef$ X9 z:D> )Xq@v']%~9 填写支票数额to fill up a cheque
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BQ5_s,VM 支票上划线to cross a cheque
Ny]'RS- 5>N6VeM )A"ZV[eOoQ ntDRlX 开发支票to make out a cheque
b1eK(F |K'Gw}fX/ @*bvMEE ?,D>+:: 签发支票,开立支票to draw a cheque||to issue a cheque
Y1m}@k,+M %_]=i@Y~ $^!a`Xr [0d-CEp[ 透支支票to overdraw a cheque
&e/@yu)x, d3\OHkM0^ DN4fP-m- =W;t@"6>2 背书支票to endorse a cheque
HKq2Js l6', 9k714bnMLX lNq:JVJ#\r 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
Ufm(2` FQ CpUI|Rs fF8a 1XV :;" aUHU' 拒付支票to refuse a cheque
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bd@*vu}?} Z?!JV_K _)HD4,` 拒付支票to stop payment of a cheque
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z; Bf D,z }:,o Y< 提示要求付款to present for payment
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XFAuF "N?%mCPI 见票即付持票人payable to bearer
cq'}2pob mB{&7Rb0 4jC4X* &CB.*\0 支付指定人payable to order
hLDch5J5~ PfwI@%2 lpM>}0v -13P 2<i+ 已过期||无效out of date||stale
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1Ir4 %a)0?U F20wf1^ 请给出票人R/D||refer to drawer
>?\v@ .IW_DM- BR&Qw'O% yV 9]_k 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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c$ t%]^5<+X58 cJ7{4YK_#/ 5 WN`8? 文字与数字不一致words and figures differ
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:l .-O@UQx.I 支票
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Xh7~MU~X 时间已过account closed
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z 8xD<A| 6)uPM"cO 更改处应加盖印章alterations require initials
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~7,2N.vO2 时间已过effects not cleared
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p|20`go O$<%z[ 停止付款payment stopped
[G'!`^V, iSZctsqE .%J?T5D +s/N@]5nW 支票毁损cheque mutilated
w$(0V$l_ l~Ie#vak R$T[%AGZ. \CJx=[3( 汇款||寄钱to remit||to send money
23(E3:. #pDGaqeX #iRyjD 8f{}ce'E* 寄票供取款||支票支付to send a cheque for payment
:EQme0OW O%fp;Y{` /BjGAa( JK:mQ_ 寄款人a remitter
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,%Ue LrM.wr zI/ JXSqtk= VkN[=0a, 收款人a remittee
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=c7 国外汇票foreign Bill
g~^{-6Vg ;Xd\$)n fw:^Lyn9$ a7v[l04 国内汇票inland Bill
z:i X]df XoxR5arj ?lET45' "k6IV&0
3x 跟单汇票documentary bill
"$V 8y -t~B@% n?P 5pJ OJ_2z|f< 空头汇票accommodation bill
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mEX <N 原始汇票original bill
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,m?UFRi 改写||换新票据renewed bill
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,^+R%7mv z$BnEd.y=: 即期汇票sight bill||bill on demand
v20I<!5w ^; V>}08 0h@%q;g +/>YH-P= …days after date||…days after date…日后付款
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[@fUxO) BWi 7v [A..<[ …months after date||…months after date…月后付款
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/ 见票后…日付款…days after sight||…days sight
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{4;,0= HlL@{< 见票后…月付款…months after sight||…months sight
ep}/dBg \lbiz4^> +#JhhW
Zj( ah Xq{> 同组票据set of bills
33KPo0g7 =ci5&B? vS t=Ax3] W &wDH 单张汇票sola of exchange||sole of exchange
{kRC!} ^$Io;*N4 7fzyD CG>2,pP, 远期汇票usance bill||bill at usance
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evvA(M WmVw>.]@~ +$=Wms-z 长期汇票long bill
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nw y yR8VO{ 5WJkeG ba vlN. OQ 短期汇票short bill
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h > YTPmS\ H _ &CmkNm_B 逾期汇票overdue bill
gcCYXPZp 5GFnfc} 75
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D ` dUiz5o' 宽限日期days of grace
p;t!"I:`? 0?Wf\7 ^oB1 &G P_g0G#`4 电汇telegraphic transfer (T.T)
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{nQ j] .z>." ` geN%rD :=7 '
1H 邮汇postal order||postal note (Am.)||post office order||money order
h-rj 2P=~3g* %=<NqINM[ ;,})VoC\! 本票promissory note (P/N)
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押汇负责书||押汇保证书letter of hypothecation
+,^M{^% F}.TT=((8 rtF6Lg nkj'AH"2 副保||抵押品||付属担保物collateral security
}R5&[hxh4t l<:E+lU gO%i5 ,UZE;lXJ'Q 担保书trust receipt||letter of indemnity
q.QYn.CBZz Kcdd=2 [T e CUcE( Aq]'.J=4 承兑||认付acceptance
GXK?7S0H =pOY+S| cH-Zj FH21
m wV 单张承兑general acceptance
j2qfEvU :tG".z 9S1V!Jp ,:4w$!; 有条件承兑qualified acceptance
t-(7Q8( 8Xzx;-&4 HU+H0S~g J+gsmP-_ 附条件认付conditional acceptance
uPv?Hq ZxPAu% Y DmPsltpzQ 6i9I 4*' 部分认付partial acceptance
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