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。
'(yjq< 会计报表statement of account
3YJa3fflK \LQ54^eB v0'`K 5M si`h(VD9w 往来帐目account current
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Im #Bi8>S 现在往来帐||存款额current accout
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<^|=D y-#01Z ~SR9*< &u~#bDh 销货帐account sales
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!<vakCK 共同计算帐项joint account
><3!J+<? rJ)8KY> VJ()sbl{k TjLW<D(i> 未决帐项outstanding account
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]1 贷方帐项credit account||creditor account
;FO( mL ( F<LRo}j"9Q \O(~:KN ,7mB`0j> 借方帐项debit account||debtor account
ERz{, >G? 9KGi%UIFvn fsz:A"0H \S[I:fw#& 应付帐||应付未付帐account payable
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Aw ,AEaW v2;'F vG'I|OWg 应收帐||应收未收帐account receivable
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7 新交易||新帐new account
t?;\' kYnp$8 l[u=_uaYl HGl.dO7NU 未决帐||老帐old account
LMTz/M %8$ldNhV Ic')L*i7O l7vxTj@(- 现金帐cash account
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"#G`F 流水帐running account
?`T-A\A= ()o[(Hx+ph r%412# <tT.m[q g 暂记帐||未定帐suspense account
fF]w[lLDv g`r4f%O C q)Cwc[H %=`wN^3t2 过期帐||延滞帐overdue account||pastdue account
Y4Y~ep $~)YI/b 0I['UL^!F iph}!3f 杂项帐户sundry account
%:e.ES gnN"6r1 $L"h|>b\o fprP$MbI 详细帐单||明细表detail account
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"c@s IaT\ymm` 呆帐bad account
)18C(V-x 6<mlx' |qz&d=> za!8:( 会计项目title of account
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mnL+@mm ,#U[)}im 会计薄||帐薄account-book
w0^}c8%WR 6KDm#7J SZ1yy[" %&j\:X~A 营业报告书||损益计算表account of budiness||business report
apZPHau6h MFQyB+Z
.,F`*JVFq K$I`&M( 借贷细帐||交验帐account rendered
\![ p-mW{ 53WCF[ N;gY5;0m o[)*Y`xq<w 明细帐account stated
:}z`4S@b qL4s@<|~ 2p~}<B spT$}F2n 与…银行开立一户头to open an account with
'P)c'uqd# mgMa)yc!dp L%jIU<?Z7 ZI.Czzx\= 与…银行建立交易to keep account with
L7]o^p{g}Q 72 ZoN<c K[
yP{01 8]D0) 继续记帐to keep account
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bH: cx]H8]ch7 与…有交易to have an account with
X0Wx\xDg[ AuT:snCzR 2Z>8ROv^X WK0:3q(P 作成会计帐||有往来帐项to make out an account with
E0AbVa. |DYgc$2pN U"=Lzo.0 0S96x}]J B 清算||清理债务to make up an account
Y#QXvo% 3Ak'Ue ,0c]/Sd*p _F8THYg ( 清洁帐目||与…停止交易to close ones account with
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< g(9kc<`3'D 8@Bm2?$}g udXzsY9Ng 结帐to close an account
>#)%/Ti}DU !_FTy^@c2 @lWYc`>} _PcF/Gyk 清理未付款to ask an account||to demand an account
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c@f zhJ0to[%? m/"([Y_ --EDr>'D5P 结清差额to balance the account with
*?\u5O( 3b|=V a?yU;IKJ #^BttI 清算to settle an account||to liquidate an account||to square an account
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Bc% Np i)R) M4D @G 审查帐目||监查帐目to audit an account
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#uF`|M$u s/.P/g%tA> TW|- 0
检查帐目to examine an account
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@?S e"_kH_7sv mz+UkA' 转入A的帐户to charge the amount to As account
[:(/cKo yM7Iq)o6u 4$WR8 no W]E}nN 以计帐方式付款to pay on account
T:@7EL {o 2 qY|S `a!9_%|8 v K[%cA" 代理某人||为某人on ones account||on account of one
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y9Z- x $8xb|S[ 为自己计算||独立帐目on ones own account
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}i,r{Y]s] N#ZWW6 由某人收益并负风险on ones account and risk||for ones account and risk
gb|;]mk*" #]6{>n1*+w 6M.|W; Dk>6PBl 由某人负担for ones account||for account of one
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6%2\ El@*Fo ZX64kk+ 按某人指示||列入某人帐户by order and for account of one
vzFpXdt /s~S\dG 8Y.9%@ "TJ*mN.i{} 列入5月份帐目for May account
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~D>pu%F n=bdV(?4 {?5iK1|}K 编入某中帐项下to pass to the account of||to place to the account of
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L 寄出清算书to send in an account||to send in render an account
DJ@n$G`^^ )-emSV0zE YcX\t6VK 9$Z0mz k 支票薄cheque book
Qj;{Z*l%+ tV`=o$` ^a_a%ws IlB8~{p_ 支票陈票人cheque drawer
_1&Ar4: R6Ov a!E22k?((z [)1vKaC 持票人cheque holder
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m;]wKd" cO*g4VL"[ 不记名支票cheque to bearer||bearer cheque
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\1QnCy ,`Y$}"M4 >#x[qX 记名支票||认人支票cheque to order
ESIP+ ]FZPgO'G e5>'H!) ;6Yg}L 到期支票antedated cheque
f4b9o[,s2e ZQ_6I}i") T5."3i Ly+UY.v" 未到期支票postdated cheque
!T][c~l #%\0][Xf ]*\MIz{56' c\1X NPGG 保付支票certified cheque
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:;Rb 未获兑现支票,退票returned cheque
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_=IRZ GDL/5m# >8"Svt$ 横线支票crossed cheque
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Kgz BsIF3sS#9 普通横线general crossing
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Yt]`>C[|D 特别横线special crossing
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/CS \Y)HSJR;e /GIGE##1F 空白支票blank cheque
Qh1pX}X {r&mNbz #ODP+>-IjB {fR\yWkt? 失效支票,过期支票stale cheque
Ayw_LCUD 't5ufAT My8d%GfM SN}K=)KF# 普通支票open cheque
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:_Z <eG| ` szsVk#p 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
.n]"vpWm[ *OG<+#*\_? L1SKOM$ N>H@vt~ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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H?McBxS 支票换现金||兑现to cash a cheque
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c\Qt #KJ# 1 *(OG+OkC ?.46X^ 清理票款to clear a cheque
=GX5T(P8k +;KUL6 Ib# -M;{ m^3x%ENZ 保证兑现to certify a cheque
^5sA*%T4 @Lnv MYS`@%ZV#k 90Ki.K 0 填写支票数额to fill up a cheque
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YU'>% 支票上划线to cross a cheque
8Sr' duY?LJ @g Jl~ *@0( |(>`qL{| 开发支票to make out a cheque
Dp([r G"<#tif9K Z3S+")^ BDI|z/~& 签发支票,开立支票to draw a cheque||to issue a cheque
/+Z*)q+SbT k H.dtg_ [:y:_ECs6 :V'99Esv` 透支支票to overdraw a cheque
"2cOS PpQL q?}C`5%D :0J`4 '=_(fa, 背书支票to endorse a cheque
cRT'?w`} +fKOX#% |.N[NY a^%iAe 请付票款||清付票款to pay a cheque||to honour a cheque
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(gAE 支票退票to dishonour a cheque
`B)@ O4R\]B#Xu F)^0R%{C E-z5mX.2 拒付支票to refuse a cheque
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j o ~|+ ~/ 拒付支票to stop payment of a cheque
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@2>UR9j UGcmzwE 提示要求付款to present for payment
.t "VsY| /|?$C7%a\D =]7o+L4 t8^1wA@@V 见票即付持票人payable to bearer
jWrU'X hXTfmFy{n e5'I W__ \,#$,dUXD 支付指定人payable to order
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S/]\GG{ b80#75Bj> FIq'W:q: 已过期||无效out of date||stale
i7Qb~RW 6<lo0PQ"Z /qLO/Mim 2R/|/>T v 请给出票人R/D||refer to drawer
luoQ#1F?sl !&:=sA p D<w@2K *9'3 `^l 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
h( | T. ?NMk|+ _C !i(z!d <,} h8;Fr 文字与数字不一致words and figures differ
*&_*G~>D +z;*r8d<X H>TO8;5( #mQ@4k9i 支票
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Btm,'kBG 时间已过account closed
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PTRe: ~q`!928Gu -XBZ1q 更改处应加盖印章alterations require initials
\=%lH =yS iWCYK7c@.- 26j<>>2 <h#*wy:o2 *'Yy@T8M
6`e{l+c=F 时间已过effects not cleared
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)-2Nc7 o~LJ+m6-) 0*{(R# 停止付款payment stopped
9X*Nk~}Y {$frR "K 2-4N)q e9LX0= 支票毁损cheque mutilated
@)Vpj\jM-C &da=hc,>% }_+XN"}C 5 ^{~xOM5 汇款||寄钱to remit||to send money
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-4* a#p+.)Wm u zZ|0 寄票供取款||支票支付to send a cheque for payment
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nXR8t.r 寄款人a remitter
L)'G_)Sl 3&-rOc 5%,3)H{;t pCKP{c=6Q 收款人a remittee
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wj R~g|w4a@sC LK'(OZ %vmd2}dA 国外汇票foreign Bill
SEgw!2H RC_Pj) 3fOOT7!FL 5:@bNNX'j 国内汇票inland Bill
c9/w{}F E1QJ^]MG. *V&M5 HoQb.Z 跟单汇票documentary bill
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&E7j gPMR,TU IyO0~Vx> vj?{={Y 空头汇票accommodation bill
uaIAVBRcS +/B J^+w]2`S r5j$FwY 原始汇票original bill
;.h /D4 %FjUtB ,hzRqFg2 %H\b5&
_y 改写||换新票据renewed bill
/d&m#%9Up] ~ 5}t; D,IT>^[^7 Qa2h#0j 即期汇票sight bill||bill on demand
Dl>tF?= 'o&d!
Pe:)zt0 <K)]kf …days after date||…days after date…日后付款
uEgR>X> $#=d@Nw_ t w4,gW 75\ZD-{T: …months after date||…months after date…月后付款
3,p!Fun:r "%T~d[M h2Q'5G j~'.XD={ 见票后…日付款…days after sight||…days sight
"ku[b\W ;0eVE e;6:U85LS uzp\V
39 见票后…月付款…months after sight||…months sight
hWly8B[I x}2nn)fdZ !Yc:yF nWK8.&{. 同组票据set of bills
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s>Y,y 单张汇票sola of exchange||sole of exchange
(^yaAy#4 E$%v);u L;:|bVH *k(FbZ 远期汇票usance bill||bill at usance
bqn(5)% { ]I*RuDv} !w
7/G u-~ec{oBu 长期汇票long bill
H:~bWd'iz fDr$Wcd~ kw59`z Es 8i;1JA 短期汇票short bill
IYn`&jS{ "e-z2G@z LB@<Q.b,U M[I=N 逾期汇票overdue bill
-gGw_w?)( J *LPv9) iZTU]+z! p7\LLJ y 宽限日期days of grace
kO)Y|zQ }wo:1v8J aH;AGbp pnu?=.O 电汇telegraphic transfer (T.T)
-+ F,L8 NioqJG?p Kjbk
zc1 [xGwqa03 邮汇postal order||postal note (Am.)||post office order||money order
tHzgZoBz {5VJprTbv emQc%wd{ u'? +JUd1 本票promissory note (P/N)
W9l](Ow bF9.k uWx<J3~q. glC,E> 押汇负责书||押汇保证书letter of hypothecation
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a95]|z"j xqSZ{E: 副保||抵押品||付属担保物collateral security
M*k,M=sX a)lCp T=/c0#Q|q 8$c) ]Bv 担保书trust receipt||letter of indemnity
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.l .S:(O+#Gm In4VS:dD 承兑||认付acceptance
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">+ @V>]95RX !{,2uQXe 2r2: 单张承兑general acceptance
2aTq?ZR|8A v,opyTwG| V9/2y9u "~ =O`5V 有条件承兑qualified acceptance
WS6Qp`c)e *_YH}U @D[+@N F&`%L#s| 附条件认付conditional acceptance
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t[;-gi,, aAqM)T83 1Ov oW Nx 部分认付partial acceptance
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