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。
';<gc5EK 会计报表statement of account
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o#nfzZ 往来帐目account current
Td~CnCor ?&v+-4%4PI 6%N.'wf Ej|rf Y 现在往来帐||存款额current accout
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8=7 Qy!*U%tG' L#)F00/` 销货帐account sales
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H Tt GI:J9TS 共同计算帐项joint account
jvGGIb"&1 19V .v<Q-P\8/ ]r6S|;: 未决帐项outstanding account
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'\GR ZY NHVR 贷方帐项credit account||creditor account
!cblmF;0 df@r2 /Y Ns3k(j16 CVo2?ZQ 借方帐项debit account||debtor account
|Dz$OZP iIZDtZFF sw:o3cC] j A/xe 应付帐||应付未付帐account payable
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b$C CJ'pZ]\G ?f}lYQzM Q[5j5vry 应收帐||应收未收帐account receivable
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y!F V(/ @$& kH&KE5 55aJ=T 新交易||新帐new account
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1. 未决帐||老帐old account
TgFj-"L\ V_)G=#6Dy (f Gmjx -1~-uE.~4d 现金帐cash account
kX0hRX ;;A8*\*$ f=$w,^)M W Z!?O0.A 流水帐running account
OHEl.p]| x:Mh&dq? R8Kj3wp :[hZn/ 暂记帐||未定帐suspense account
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X +>v3&[lGv A"yiXc-N~\ 5"5tY 过期帐||延滞帐overdue account||pastdue account
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Cr HNFG:t9 7FQ&LF46 UG@9X/l} 杂项帐户sundry account
@/(\YzQvp] MM+x}g.? HUP~ PTt#Ixn, 详细帐单||明细表detail account
mgODJ !c 3c%=W D9hV`fA q:}Q5gzZ 呆帐bad account
Z4&,KrV ]$4DhB pfs'2AFj Z%rMX} 会计项目title of account
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vJc'(s ]npsclvJ yniXb2iM fu=GgD* 会计薄||帐薄account-book
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a/K" 5ov F$qn }jfOs(Q] s *8)|N 营业报告书||损益计算表account of budiness||business report
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PG51+# }fS`jq; E}YJGFB7" 借贷细帐||交验帐account rendered
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+n'-%?LD& xE.yh#?.k B4l*]K% 明细帐account stated
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{PT 与…银行开立一户头to open an account with
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[|5gw3y B_kjy=]O. 与…银行建立交易to keep account with
3QD+&9{D XABB6J] gpvzOW/ 2#i*'. 继续记帐to keep account
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M^}|2 与…有交易to have an account with
I:l/U-b7h oe4r_EkYwW U8>M`e"D ?q*,,+'0 作成会计帐||有往来帐项to make out an account with
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z;TNS 清算||清理债务to make up an account
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^O= 清洁帐目||与…停止交易to close ones account with
(O(X k+L FD1Z}v!5IJ M^6!{c=MIi ]di^H>,xU 结帐to close an account
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+)T[ N!Q~?/!d 清理未付款to ask an account||to demand an account
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YCBcyE}p 结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account
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#* !uxma~ZH- 审查帐目||监查帐目to audit an account
U#mrbW I;5:jT ` ~USU\dni JA]qAr 检查帐目to examine an account
`at>X&Ce, v-MrurQ4 P.>5`^ (oG-h"^/ 转入A的帐户to charge the amount to As account
)zMsKfQ 4f-I,)qCBk x 3C^ S~ }~bx==SF6! 以计帐方式付款to pay on account
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5?b/ 代理某人||为某人on ones account||on account of one
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+ 为自己计算||独立帐目on ones own account
})TXX7[h {[tx^b 2`V[Nb B.ar!*X 由某人收益并负风险on ones account and risk||for ones account and risk
a(|,KWHn QP={b+8 i4g99Kvl YYi:d=0<SO 由某人负担for ones account||for account of one
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}S;iD JXNfE,_ zjlo3=FQX[ z'rB_l 按某人指示||列入某人帐户by order and for account of one
,f3Ck*M o8h1 tEC`->| 1^R:[L4R` 列入5月份帐目for May account
>"%}x{| ]R7zvcu& n^+rxG6L a?gziCmS?C 编入某中帐项下to pass to the account of||to place to the account of
TD"w@jBA &LM ^,xx} @`S8d%6P .`5BgX7W 寄出清算书to send in an account||to send in render an account
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K2 ge@ KopZ& =3R5m>6!/ 支票薄cheque book
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E^X RLL2'8"A 支票陈票人cheque drawer
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} hrZ=8SrW Q4!6|%n8v r-]Hm Y x 持票人cheque holder
*E1 v q7-.-k<dQ ET:B" tw?\bB 不记名支票cheque to bearer||bearer cheque
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qTd6UKg 0{'%j~" 记名支票||认人支票cheque to order
)?D w)s5 tMnwY' d%C:%d /'uFX, 到期支票antedated cheque
'V-_3WWxU ?RI&7699+ ),#hBB`ZA g XThdNU4G 未到期支票postdated cheque
, U?W U2@Mxw 4Bc< .dStV6 保付支票certified cheque
Ohe*m[ f:6%DT~a&C F>!gwmn~ BMlu>, 未获兑现支票,退票returned cheque
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)d^U 3Hg}G#]WS !(L\X'jH g-cC&)0Q 横线支票crossed cheque
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=$. 普通横线general crossing
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G K,o@~fj TA~YCj$ #vnJJ#uI|> 特别横线special crossing
057$b!A-a FA#?+kd jh|4Y( ; Da[jFP 空白支票blank cheque
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#<4;J 失效支票,过期支票stale cheque
HvSYE[Zt| _/iw=-T Q#$#VT!F tEE1`10Mt 普通支票open cheque
vKCgtk zLa3Q\T XA%a7Xtni _a e&@s1 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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\d4y6 `AO<r :1O1I2L0 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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D|e <P"4Mk7`s P4~=_Hh 支票换现金||兑现to cash a cheque
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mGK-&|gq 清理票款to clear a cheque
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2+z 保证兑现to certify a cheque
O!c b- nvdo|5 jW G=k#WN g[,1$39Z|@ 填写支票数额to fill up a cheque
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,S XazKS4( 27NhYDo 支票上划线to cross a cheque
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@& $m:4'r 开发支票to make out a cheque
%!>~2=Q2* a V4p0s6ZZ !QB(M@1 8?S)>-mwv 签发支票,开立支票to draw a cheque||to issue a cheque
1M4I7*r h]#wwJF NNt,J; =eXJZPR 透支支票to overdraw a cheque
$:bU< <Y(lRM{ G\?q{ {Y%X 背书支票to endorse a cheque
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INyakAmJ}- *1Lkde@|{ 请付票款||清付票款to pay a cheque||to honour a cheque
qQ_o>+3VAy )cMW, =HF||p@ [,F5GW{x 支票退票to dishonour a cheque
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!GoXI }/%(7Ff{ 拒付支票to refuse a cheque
"SuBtoK l1RpG" s57-<&@J9 0wmz2zKV 拒付支票to stop payment of a cheque
QDRgVP kW#{[,7r #l(cBM9sz ;btH[a iV 提示要求付款to present for payment
>?$+hZz< [>'P T4\F=iw4 SOyE$GoOsx 见票即付持票人payable to bearer
qq&G~y Om%9 x Ba$Ibq,r/ GHMoT 支付指定人payable to order
BVx: JiA 4s!rrDN }NMkL l]J }Om+,!_d 已过期||无效out of date||stale
Z7eD+4gD He4sP`&I Tm8c:S^uq) GRanR'xG 请给出票人R/D||refer to drawer
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qz<p4: 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
}ug|&25D x,\PV> d1c_F~h< #L-3eW=f 文字与数字不一致words and figures differ
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i7? 支票
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M]?#]3XBNo 时间已过account closed
! K~PH G[YbgG=9Y @`N)`u85[ 4c2*)x$@ 更改处应加盖印章alterations require initials
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u-zl- ?Ne 时间已过effects not cleared
T!uK_ l>RW&C&T 6]dK, }bG|(Wp9 停止付款payment stopped
Gw6*0&3') sKhX0,s& T`{W$4XS bz[+g,e2oA 支票毁损cheque mutilated
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W 3F ;+D 汇款||寄钱to remit||to send money
lm}mXFf# L&F0^ )TxAhaz+ T?W`g>yM 寄票供取款||支票支付to send a cheque for payment
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1YARGu 寄款人a remitter
Zqke8q 1}mIzrY bWK}oYB* QDS=M] 收款人a remittee
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Vkdchc 国外汇票foreign Bill
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LW/:, 国内汇票inland Bill
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B eN@V?G26K @cNX\$J 8Letpygm 跟单汇票documentary bill
h>w4{ u0 m M!H}| 2E^zQ>;01 -tWkN^j8+ 空头汇票accommodation bill
Q_'3}:4 [^B04x@ KwOn<0P 'u$e2^ 原始汇票original bill
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G]? ;w@PnY 改写||换新票据renewed bill
FA?xp1E +Gi~VW. uYAPGs#k HONrt|c 即期汇票sight bill||bill on demand
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[<y …days after date||…days after date…日后付款
r'M|mQ$s> w@7NoD= .w^M?}dx >}h/$bU …months after date||…months after date…月后付款
|*"uj hHF YAh J')Dt]/9 %B`MO- 见票后…日付款…days after sight||…days sight
WK]SHiHD x]lv:m\)jT Q4r)TR , :^FOh*H 见票后…月付款…months after sight||…months sight
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( a02;Zl )s(J8J[b*L 同组票据set of bills
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/R8Gb Qfr%BQV 单张汇票sola of exchange||sole of exchange
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YImA 远期汇票usance bill||bill at usance
iPX6r4- )e|Cd} 2 ~M`QFF \2)a.2mAz 长期汇票long bill
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MH 8;/`uB:zV 6T0E'kv
S 短期汇票short bill
1$ez}k, v;AMx-_WH W+V#z8K sF^3KJ
| 逾期汇票overdue bill
&Al9%W _@jBz"aq\ Dp!3uR']p (-DA% 宽限日期days of grace
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9'K !fr /WxJ 1BUdl=o>S 电汇telegraphic transfer (T.T)
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Sz'oA5 f~-81ctu _;",7bT80 邮汇postal order||postal note (Am.)||post office order||money order
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<`9ANe p"f=[awp 3/mVdU?U 本票promissory note (P/N)
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aU6] @@K@;Jox 押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security
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4a+w B4 5B`Ay 担保书trust receipt||letter of indemnity
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ESp& 4&;.>{:; }yCJ#} 承兑||认付acceptance
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%:oyHlz% 单张承兑general acceptance
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z:<mgp&/< *f|9A/*B3 有条件承兑qualified acceptance
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PD@ =ZM #_uW 附条件认付conditional acceptance
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; V_jVVy30Ji 0.S].Y[ 部分认付partial acceptance
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