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。
`YPNVm<3) 会计报表statement of account
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kuZ2( WHvxBd S1W(]%0/ P*6&0\af| 往来帐目account current
;T?4=15c y%xn(Bn Uv(Uj3D M\jTeB"Z 现在往来帐||存款额current accout
5Y(f7,JX H8?Kgaj~vf 2z[A&s_ &HYs^|ydrr 销货帐account sales
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t@+ R{A$hnhW6 共同计算帐项joint account
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d=8q/]_p 未决帐项outstanding account
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<o0 贷方帐项credit account||creditor account
Irnfr\l. :,BKB*a\ x1{gw 5: -A17tC20J1 借方帐项debit account||debtor account
'hl4cHk14 [_?dp aTt -% Z?rn2 2q,> *B? 应付帐||应付未付帐account payable
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M$+r(#t 应收帐||应收未收帐account receivable
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Zqnwf fG*366W 7;;HP`vY 新交易||新帐new account
Z/hgr|&} @>sZ'M2mq +>wBGVvS Yx{q VU 未决帐||老帐old account
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]_@T; 现金帐cash account
Xv'5%o^i* Z&E!m k2cC:5Xf3 &KS*rHgt? 流水帐running account
}{.0mu9 QBI;aG<+b> ~'<ca<Go| =1'vXPv` 暂记帐||未定帐suspense account
z<c%Xl\$% ^N\$oV$ n^2p jTkl w`$M}oX( 过期帐||延滞帐overdue account||pastdue account
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#b _rU%DL? <4|/AF*> swh8-_[c/ 杂项帐户sundry account
chF@',9t |kXx9vGq@ 3/i_?G <//#0r* 详细帐单||明细表detail account
[R~`6 vRQ7=N{3 ecRY,MN ?' :v):J} 呆帐bad account
/:OSql5K*< B<" `<oG@| *lT: P- 6*\WH% 会计项目title of account
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jBzcH TC+L\7 GZwz4=` ,'f^K!iA 会计薄||帐薄account-book
aF41?.s +xc1cki_{ 9 cwy;au n+XLZf# 营业报告书||损益计算表account of budiness||business report
\_w>I_=F %H AforH zG. \xmp W#.+C6/ 借贷细帐||交验帐account rendered
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G 4{rqGC/ 明细帐account stated
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>"m`Q&[ 'fIoN% `UK'IN.il 8h%oJ4da 与…银行开立一户头to open an account with
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Y 3Hd~mfO\ j*'+f~A 与…银行建立交易to keep account with
Bgvv6(i $"P[nNW3 !w;oVPNg ;[-TsX: 继续记帐to keep account
rd:WF(] ~EL3I aJ/}ID bQlv b 与…有交易to have an account with
`i:DmIoz pRys 5/&v e"D%eFkDW )p^" J| 作成会计帐||有往来帐项to make out an account with
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kD4E= <c77GimD? [Xyu_I-c 清算||清理债务to make up an account
W2Ik!wEe& yCvP-?2 @y!oKF YEPQ/Pc 清洁帐目||与…停止交易to close ones account with
Oo0SDWI`( ?` lD|~ 1p5n}| '
w z6Zt 结帐to close an account
:*} -,{uX \]8F_K .mbqsb]&Y -^aJ}[uaI 清理未付款to ask an account||to demand an account
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Qk!Ia7 ZccvZl ;b !sG#3sUe[ ]?6Pt:N2 结清差额to balance the account with
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"r /&7: yiw4<]{IX 8g0VTY4$jP 清算to settle an account||to liquidate an account||to square an account
:o 8XG "qrde4O QdrZi.qKH %vil~NU 审查帐目||监查帐目to audit an account
;=p3L<~c`K = ;cTm5d;T y1)ZO_' *\(MG|S 检查帐目to examine an account
B[,AR"#b ZXIw^!8@/ $
niG)@* .He}f,!f< 转入A的帐户to charge the amount to As account
'eo/"~/*w E|vXM"zFl 3;RQ\{eM J%u,qF}h 以计帐方式付款to pay on account
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,v%'2[} @ry/zG# Mbp7%^E"A 代理某人||为某人on ones account||on account of one
!-t,r%CG Vel}lQD RH.qbPjx 'u:-~nSX) 为自己计算||独立帐目on ones own account
-VeCX] K9{RU4< B[k=6EU8k Vu,e]@ 由某人收益并负风险on ones account and risk||for ones account and risk
%tMx48'N 4[(NxXH8M N;`/>R4|I iF9d?9TWl 由某人负担for ones account||for account of one
{h=gnR-9 uzI=.j )q66^%;S _6SAU8M, 按某人指示||列入某人帐户by order and for account of one
\_ V*Cs D4b-Y[/" <iA\ZS: a%A!DzS 列入5月份帐目for May account
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RE8|%p;B R_O=WmD =?c""~7 编入某中帐项下to pass to the account of||to place to the account of
41x"Q?.bY Z\$M)e8n |UlG@Mn !~&&&85 寄出清算书to send in an account||to send in render an account
o{6q>Jm kU+|QBA@ ?=ffv]v| RC/45:hZZ 支票薄cheque book
_6Y+E"@zs R8cOb*D 9b/Dswxjx PcBD;[cn 支票陈票人cheque drawer
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.L+XV y n>?D-)g CxTmW5l 持票人cheque holder
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Z=I/L 不记名支票cheque to bearer||bearer cheque
\XPGA uEo BY.k.]/ jM&di Kp6 @? 记名支票||认人支票cheque to order
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}b1FB<e] #]x3(}3W 到期支票antedated cheque
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(7kwhP[` J Cq>;br. ICb!AsL 未到期支票postdated cheque
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SG>- 保付支票certified cheque
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~ aknIrblS\ F?|Efpzow? 未获兑现支票,退票returned cheque
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[+_m uMEM7$o `R$i|,9) 横线支票crossed cheque
oGRk/@ -B H/)$-$ I@MG?ZQ @QQ%09* 普通横线general crossing
$G-<kC}8: >!t3~q1Cn GLn=*Dh# (T_-`N| 特别横线special crossing
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f v-tI`Qpb 空白支票blank cheque
SO=gG 2E -67Z!N =I`S7oF TKR#YJQ?K 失效支票,过期支票stale cheque
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~sJVk6 普通支票open cheque
nzC *mPX8 5rows]EJJl XgC^-A w CefFUqo4 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
kk /#&b2 gsbr8zwG, ^eh
.Iml'@ ENZym 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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1.du#w /_0B5,6R 支票换现金||兑现to cash a cheque
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u N4vcd=uG# 清理票款to clear a cheque
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$NTY=u @Chl>s ,)1C"' 保证兑现to certify a cheque
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r.6`VJ KnkmGy ,`bW(V f'oTN!5WF 填写支票数额to fill up a cheque
MJ JC6: f)*?Ji|5F (%X *b.n= C}h(WOcr`X 支票上划线to cross a cheque
l zFiZx pTCD1) 46=E- Tq uppa`addK 开发支票to make out a cheque
]`$6=)_X t`8Jz~G` 7Mh'x:p v#?DWeaFS_ 签发支票,开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque
a fa\6]m Fqeqn[, B~I ]3f RnkV)ed( 背书支票to endorse a cheque
v@{y} GJB+]b- 6]1RxrAV ~ EBaVl ({ 请付票款||清付票款to pay a cheque||to honour a cheque
QZVyU8j3 9K&$8aD ?Z{/0X)]| #`_W?-%^ 支票退票to dishonour a cheque
nOPB*{r| I0F[Z\U >Lcu k M/:n 拒付支票to refuse a cheque
NOTG|\{ wo&IVy@s$ 0aY|: U<=TAWZ@ 拒付支票to stop payment of a cheque
;l;jTb ^l &b@_ah+f < dE7+w @wXYza0|d 提示要求付款to present for payment
'gN[LERT %`$bQU RhJ 3>DL =_OJ
7K' 见票即付持票人payable to bearer
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iYLg[J" 支付指定人payable to order
t 9(,JC0 $~8gh>`] A5R"|<UPR #sU>L= 已过期||无效out of date||stale
Ge)G.> c 'cCM[P+ Lj /^cx e[fld,s 请给出票人R/D||refer to drawer
0Y0z7A: _Q #[IH9 t]sk[ [ (Y@ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
#IppjaPl8 "A[.7 w p_xJKQS T7qp ({v?Q 文字与数字不一致words and figures differ
&4wSX{c/P qi@Nz=t#HJ "U9e)a0v G$)q% b;Lz 支票
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Re 时间已过account closed
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xS^_I JSFNn]z2P klmbbLce ^Cp;#|g, 更改处应加盖印章alterations require initials
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`m V(: 时间已过effects not cleared
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Bz{"K WG3_(mM )3F}IgD 停止付款payment stopped
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JlM{N6+ )1R[~]y e9\_H=t+ DW,Z})9 支票毁损cheque mutilated
\]FPv7! >d;U>P5. T2?.o.&u HII@Ed f? 汇款||寄钱to remit||to send money
']!wc8m1" bz1`f >%l r"|do2s E?&YcVA 寄票供取款||支票支付to send a cheque for payment
/`qQWB5b IM,d6lN6s _+Z;pt$C %f\j)qw 寄款人a remitter
AO-~dV h5vetci/ njNqUo> ZRGe$HaU 收款人a remittee
}L`Z<h*H uC]c`Ue *>GRU8_} PE_JO(e;Xm 国外汇票foreign Bill
t@2MEo D7IhNWrgj ^]/V-!j HKC&grp 国内汇票inland Bill
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}_}LaEYAo 跟单汇票documentary bill
~1Ffu x eOb)uIF M?m@o1\;W B90fUK2g 空头汇票accommodation bill
l>oJ^J X2 <fS~m vgn,ZcX :VR%I;g ; 原始汇票original bill
nWd;XR6| eS%8WmCV9< HbCcROl( 1O2V!?P 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
/BS yanro R2Q1Rk# MbQ%'
z6D Rd@?2)Xm …days after date||…days after date…日后付款
msq2/sS~ Lu71Qdu09 xd`\Ai >+%0|6VSb …months after date||…months after date…月后付款
Vc8w[oS (F*y27_u VTO92Eo wO]H
+t 见票后…日付款…days after sight||…days sight
yx<-M DnCIfda2g ,W$&OD 0Y!~xyg/ 见票后…月付款…months after sight||…months sight
;Yt'$D*CP r+a0. |QyZ:`0u E,
/nK 同组票据set of bills
+WCV"m ~kI$8oAry [KEw5-=i@ V|2[>\Cv 单张汇票sola of exchange||sole of exchange
&<(&u`S BtF7P}:MGf P(p|NRD@1 ^ b{~]I 远期汇票usance bill||bill at usance
=)!~t/ Wm!cjGK m>DJ w7< Q*9Y.W. 8 长期汇票long bill
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G+ 短期汇票short bill
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j>+0xx {afIr1j/m 逾期汇票overdue bill
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[0DV :>3?|Z"Aj 宽限日期days of grace
Ee{Y1W =BO>Bi&& 5~RR
_G wd2z=^S~ 电汇telegraphic transfer (T.T)
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>~GFk( `>HrO}x^ 2zkOs: 邮汇postal order||postal note (Am.)||post office order||money order
eY`o=xN q]Af I( tf>"fU\P To,*H OP 本票promissory note (P/N)
%vRCs] +DYsBCVbag .|KBQ
MI wu0q.] 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
G54`{V4&s Lwo9s)j<e lPg?Fk7AP ,Y7QmbX^ 担保书trust receipt||letter of indemnity
Cq}E5M wAc;{60s] X?'pcYSL se29IhS!e 承兑||认付acceptance
2~%^y6lR CEBa,hp@ pL,l sY&Z/Y 单张承兑general acceptance
CsN^u H [-VIojs+u )h0b}HMW) "-Wb[*U; 有条件承兑qualified acceptance
!iW>xo sAoxLI D"&Sd@a{ )Cd.1X8 附条件认付conditional acceptance
-]Q\G Dv~jVI Xu %RzCJxT _P*QX 部分认付partial acceptance
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