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。
f7I!o,/ 会计报表statement of account
s=hao4v7z .~fov8 (W5JVk_o j> dL:V&` 往来帐目account current
=H8Y }-~LXL%!3 bVOJp% *s bp>M&1^KY 现在往来帐||存款额current accout
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TWjIa/[ lH/7m;M 6/.cS4 销货帐account sales
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sf8F h yZc#@R[0 C sCH :> 共同计算帐项joint account
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PvjJ r"s ^y[- e9O| Fil6;R 未决帐项outstanding account
tv%B=E!r _2w8S\ zoZ10?ojC Pxf /*z 贷方帐项credit account||creditor account
]nq/yAF% Z6 E_Y? QBb%$_Z GezMqt;2 借方帐项debit account||debtor account
Xo3@-D_c!c k,-0OoCL-! ^Vg-fO]V WJy\{YAG 应付帐||应付未付帐account payable
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=*k+gpF BH0s` K" 应收帐||应收未收帐account receivable
/6:qmh2 %Ot*k%F P4fnBH4OQ lr ]C'dD 新交易||新帐new account
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BU(`~i 未决帐||老帐old account
Qcn;:6_&W Q^):tO]!Ma c^stfFE& +asO4'r 现金帐cash account
eU\XAN#@ Ll, U>yo [DvQk?,t pO)5NbU 流水帐running account
" -S@R=bi myF/_o&Ty OO\$'%
y` k|^`0~E 暂记帐||未定帐suspense account
YT6dI"48 #fb&51 3Scc"9] Qh+zs^-? 过期帐||延滞帐overdue account||pastdue account
0+/ew8~$ k:URP`w[X= j<)`|?@e( a|z@5r% 杂项帐户sundry account
&r2\P6J bu{dT8g'U QW_BT^d" xqfIm%9i} 详细帐单||明细表detail account
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g([M hf# 呆帐bad account
nPk&/H%5hn +[}<u- - AWi+xo| HSVl$66 会计项目title of account
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Q 会计薄||帐薄account-book
dSe d6 e'->S g BZ(I]:oDL U$;UW3- 营业报告书||损益计算表account of budiness||business report
t%StBq(q 28vQ #Hy\lJ FIUQQQ\3 借贷细帐||交验帐account rendered
eJeL{`NS v-wZHkdd1 Z\cD98B# 4W}mPeEeV 明细帐account stated
.y lvJ$ $9@AwS@Uu Cj$:TWYIh[ ?!O4ia3nFk 与…银行开立一户头to open an account with
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< '.C#"nY>1 与…银行建立交易to keep account with
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EWr7eH >P]gjYN 继续记帐to keep account
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PB% *F!1xyg )sNPWn8<Uy =-,'LOE 与…有交易to have an account with
Ubgn^+AI z:Z-2WV2o VJ?>o @C^wV 作成会计帐||有往来帐项to make out an account with
g@T}h[ uP(t+}dQ+3 $HtGB] Io[NN aF| 清算||清理债务to make up an account
#sxv?r H8g%h}6h \psO$TxF= Xet}
J@C 清洁帐目||与…停止交易to close ones account with
VgMuX3= Cf@N>N#t) |lh&l<=(f 9<5ii 结帐to close an account
kMg[YQ]OC QG09=GQ cpx:4R, x/%/MFK)>8 清理未付款to ask an account||to demand an account
TrBtTqH) !iUT Re }1NNXxQ Nb\B*=4AR 结清差额to balance the account with
cgR8+o \$,8aRT>#U Q>uJ:[x+ hjp,v)# 清算to settle an account||to liquidate an account||to square an account
wLo<gA6; }jYVB|2 ,+FiP{` y>ePCDR3 审查帐目||监查帐目to audit an account
Nk?/vMaw /=KEM gI? *+ +}ll6 J?f7!F:8 检查帐目to examine an account
[\=1|t5n~ \Lm`jU(:l c`7 dNx {ApjOIxk 转入A的帐户to charge the amount to As account
\sS0@gnDI KqXPxp^_Al P@U2Q%\ 5zH_yZ@+ 以计帐方式付款to pay on account
!~Kg_*IT ~P"o_b6,k {G{>Qa| e,l-}=5*P 代理某人||为某人on ones account||on account of one
x(A6RRh LPkl16yZ (Z Q?1Qxo iO}KERfU 为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
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Pu*vR BxB B]( JG{`tTu Am#Pa,g 按某人指示||列入某人帐户by order and for account of one
euET)Ccq H"wIa8A A&X
XL~yH 2j$~lI 列入5月份帐目for May account
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-<O:r=P n39EKH rm% f\H1$q\p\ 编入某中帐项下to pass to the account of||to place to the account of
'AZxR4W }+K=>. ?3<Y/Vg%c 7hT@,|(j 寄出清算书to send in an account||to send in render an account
br*PB]dU c, }VC- D{JwZL@7k2 =0SJf 3 支票薄cheque book
]^<\a=U c~!ETwpHQ 877Kv); *TPWLR ^ 支票陈票人cheque drawer
I^G6aw %I@vM s^ Asj<u!L DkW^gt 持票人cheque holder
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llN8n 不记名支票cheque to bearer||bearer cheque
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#It!D5A *T:jR 记名支票||认人支票cheque to order
){KrBaGa4 t;_1 /mt 3A\Z]L X,D ]S@ 到期支票antedated cheque
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geV(zT +P.JiH`\= ,Qj\_vr@ iDYm4sY 未到期支票postdated cheque
9fsc>9 V6'k\5| _ }sp?@C,Z n%!50E6*: 保付支票certified cheque
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#+V* W >|'4y) UU '9 未获兑现支票,退票returned cheque
S`vw<u4t qJR8fQ !e('T@^u6u /9| 2uw` 横线支票crossed cheque
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, P@Vs\wAT kD6Iz$tr 普通横线general crossing
,<[x9 "3\ 1+Vei<H$ \U'*B}Sz *=77|Dba 特别横线special crossing
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g V=c?V/pl 空白支票blank cheque
l!ZzJ& m`jGBSlw_ 4x.I"eW~& {_ZbPPh;M" 失效支票,过期支票stale cheque
o_ r{cnu FV%|*JW[;N Gi&/`vm =q[ynZ8O\w 普通支票open cheque
jI$7vmO N5b&tJbM0 UN:cRH{?* ~xc0Ky?8 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
S(: |S( <iM}p^jX9 ZQmg;L&7 Dc] J3r 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Htep3Ol3 x_= 3!) ='(;!3ZH Z*'_/Grv? 支票换现金||兑现to cash a cheque
\*c=bz&l Apkb!"}> dCzS f4: .G|U#%"6x 清理票款to clear a cheque
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6lwWFR+k 保证兑现to certify a cheque
7s;*vd> t<cWMx5ra I!.-}]k oB+@05m8 填写支票数额to fill up a cheque
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Q}5' 支票上划线to cross a cheque
:oJ!9\5 bWzUWLa H#QPcp@ YV6w}b: 开发支票to make out a cheque
MA v-# qx}*L'xB :kucDQE({? PH!rWR 签发支票,开立支票to draw a cheque||to issue a cheque
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S|_lbMZM X&,a=#C^ Q5;EQ.# ts=+k/Z 背书支票to endorse a cheque
J#G\7'?{ YTfMYH=} j7C&&G q smX&B,&@ 请付票款||清付票款to pay a cheque||to honour a cheque
S#|5&SR wodff_l MUp{2_RA 1(4IcIR5T; 支票退票to dishonour a cheque
(M%ZSF V J(`(PYo\i CePI{`&, _"qX6Jc 拒付支票to refuse a cheque
_i0,?U2C _\AT_Zmy |exjrsmM* )(`,!s,8) 拒付支票to stop payment of a cheque
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HuajdC~ 提示要求付款to present for payment
YuzgR;Z 1$uO% 7XiR)jYo* y;tX`5(fe 见票即付持票人payable to bearer
lLuAg ds` C-VkXk ~)!vhdBe =bb )B( 支付指定人payable to order
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j (s!cd]Qa. 已过期||无效out of date||stale
NSQf@o MJ`BlE,Fmb [f-<M@id/ QCvst* 请给出票人R/D||refer to drawer
zvh&o*\2<d |?<r 'M3V#5l)@| H,U qU3b3 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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0bkNBG m#t yyuf tfq; KR 文字与数字不一致words and figures differ
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Ck^jgB.7 时间已过account closed
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yW! Z/=HQ8 7D wf0Re` sBWLgJz?C 更改处应加盖印章alterations require initials
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e=EM07z 时间已过effects not cleared
&io*pmUm6 $eUJd Aetk naWW i]9 s4Y7x.- 停止付款payment stopped
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wMru9zyI 9Y-6e0B: nXcOFU 支票毁损cheque mutilated
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9}V nNr ]h0 K*{ 汇款||寄钱to remit||to send money
7"Iagrgw XveG#oyiU i2+vUl|;Z z2.Z xL"* 寄票供取款||支票支付to send a cheque for payment
%.;`0}b ?g #4&z. Ww $?X LF E;C=V2#>[ 寄款人a remitter
M4(`o^n [ZkK)78}k \Z%V)ZRi= \LZVazXD 收款人a remittee
W-ll2b ;NeN2 |I] X7gtR|[ 4w-P%-4 国外汇票foreign Bill
3"J85V%h]n QnNddCiu= 8rA?X*|S! gXI8$W> 国内汇票inland Bill
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&$-Hv -THU5AB 跟单汇票documentary bill
F-2&P:sjQ qCaM]Y D,Jyb0BW 8o4?mhqV 空头汇票accommodation bill
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n*B_xZ %;{Ro)03 原始汇票original bill
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qTLj QL4BD93v 改写||换新票据renewed bill
#+,O #XJ`/\E] ZhpbbS 9:tn!<^=I 即期汇票sight bill||bill on demand
F ak"u'~ +P. }< EsR$H2" 9s}y*Vp …days after date||…days after date…日后付款
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=(Ll}V , +Y )Cm7v@B
…months after date||…months after date…月后付款
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raZC 见票后…日付款…days after sight||…days sight
Q7-d]xJ^ Z-D4~?Tv Os# V=P Z7t-{s64 见票后…月付款…months after sight||…months sight
bez_|fY{T _(Qec?[^Ps dUg| {l L~])?d 同组票据set of bills
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P] Y79{v nlGk 单张汇票sola of exchange||sole of exchange
v3vQfcxR +bbhm0f /?,c4K,ap u(!@6%?- 远期汇票usance bill||bill at usance
(\=iKE4# aMaFxEW I2$.o0=3Y DWQ@]\ 长期汇票long bill
3:;2Av2(X. >sL"HyY#H e(NpX_8 uS%Y$
v 短期汇票short bill
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IqUp Y 0DFxVH_xN RI
q9wD}4( 逾期汇票overdue bill
7fg +WZ lQolE P.pc #l!Sz247 (KF=v31_m 宽限日期days of grace
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/$$"AT N<\U$\i 电汇telegraphic transfer (T.T)
AJ*FQo.U #$GDKK RU1+- <opBOZ
d 邮汇postal order||postal note (Am.)||post office order||money order
g`}+K U HktvUJ(Ii YRy5.F%? _;Q1PgT 本票promissory note (P/N)
JDyP..Dt Fj`6v"h BihXYux* HW)4#nLhh 押汇负责书||押汇保证书letter of hypothecation
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E" 副保||抵押品||付属担保物collateral security
CCp8, :CQ-?mT^LA PN!NB. bk**% ] 担保书trust receipt||letter of indemnity
ctv =8SFv( 5,0fL b-1cA1#_cP d{UyiZm\ 承兑||认付acceptance
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o!O )>]~ Y 单张承兑general acceptance
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o!9\ 有条件承兑qualified acceptance
^MyuD?va @w)Vt$+b] &ggS!y'n 6iiH+Nc 附条件认付conditional acceptance
Fu*~{n bIR AwktD ]*8K4n G ~
mqiXr8 部分认付partial acceptance
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