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。
)UJ]IB-Q|1 会计报表statement of account
TD3R/NP J::SFu= {n1o)MZ]R W
BiBtU 往来帐目account current
t5e(9Yhj QCtG #/ n!tC z<v H9jj**W ;$ 现在往来帐||存款额current accout
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HDy[/7" msoE8YK&tg sHEISNj/^ 销货帐account sales
/-4%ug tD$ $W0lz#s: Z)?"pBv' CF>NyY:_ 共同计算帐项joint account
,%ajIs"Gi 7x1jpQ- ZGp8$Y>r f'%}{l: ss 未决帐项outstanding account
7z+NR&'M$ xSLN J\ 3~ m*I5 \ 贷方帐项credit account||creditor account
u(REEc~nj iezz[;t @7BH`b$)! da2BQ; 借方帐项debit account||debtor account
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S|iM K):)bL(B 应付帐||应付未付帐account payable
p6ZKyi h<uRlTk ]7br*t^zv xwz2N5 应收帐||应收未收帐account receivable
sjzZl*GSy k'u2a #FeM.k6 Aal yEn&> 新交易||新帐new account
R a9/L ?EtK/6dJZt \GPWC}V\s CP={|]>+S 未决帐||老帐old account
gWJLWL2 -$mzzYH g/T`4"p[H ]p$fEW g 现金帐cash account
HF0J>Clq UDxfS4yI 7W 4[1 <K2 )v~ 流水帐running account
wRWN]Vo Z4rK$B `VS/Xyp ;%Z)$+Z_)< 暂记帐||未定帐suspense account
3tgct <" CaK 0o*D N b+zP[C q`qbaX\J3 过期帐||延滞帐overdue account||pastdue account
O*c+TiTb iXXgPapz 2.2 s>?\ GV%ibqOpQj 杂项帐户sundry account
EpPKo RX#:27: n.Ekpq\ *78TT\q< 详细帐单||明细表detail account
HPu nNsA SVeL c HhIa=,VY gl HHr 呆帐bad account
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gy?, 'S&5zwrH UF0PWpuO 0 5 `x$f 会计项目title of account
%/~Sq?f-9@ bY]aADv\ 5J1,Usm esFBWJ 会计薄||帐薄account-book
(?oK+,v?L WG1x:,- -k!UcMWP 9D-PmSnv 营业报告书||损益计算表account of budiness||business report
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,y: VYik#n>|Gp 借贷细帐||交验帐account rendered
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NouT~K`' ys09W+B7 W!htCwnkF 明细帐account stated
3-z57f,}6~ yA=#Ji | [P!9e %nT!u!# 与…银行开立一户头to open an account with
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v $,F1E VJ 与…银行建立交易to keep account with
THkg,*;: ~xkcQ{ f D2.Zh 8)/d8@ 继续记帐to keep account
f6u<.b 9K~X}]u z'j4^Xz?%$ M;-PrJdyt 与…有交易to have an account with
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BZ k_/*>lIZY 作成会计帐||有往来帐项to make out an account with
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q0 (gQP_Oa( Z<@0~t_:?p yxik`vmH 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
+<a-;e{ wQEsq< QVJq% P #p*D.We 结帐to close an account
m%]1~b}" SYkwM6 g]vo."}5E ";yey ] 清理未付款to ask an account||to demand an account
%68'+qz ;G.5.q[A C3)*Mn3%P [;t-XC?[nk 结清差额to balance the account with
X6*4IE _wH>h$E k<Qhw)M8 1o`zAJ8|2 清算to settle an account||to liquidate an account||to square an account
HCfme<' >mJH@,F: Bs)'Gk`1 :e/*5ix 审查帐目||监查帐目to audit an account
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& OYo 检查帐目to examine an account
2,aH1Xbex /9ctmW1!< _Z7`tUS-j 'b)qP| 转入A的帐户to charge the amount to As account
iR?}^|] HxSq&j*F ,2YZB*6h{ 76H>ST@G| 以计帐方式付款to pay on account
*:bexD H ja^_Lh9 B6=?Qp/f @<NuuYQ& 代理某人||为某人on ones account||on account of one
0FSN IPx i/j53towe k/P.[5 [ ?%q,>F 为自己计算||独立帐目on ones own account
<qg4Rz\c] TZ *>MySiF vd?Bk_d9k, n{u\t+f 由某人收益并负风险on ones account and risk||for ones account and risk
mG"xo^1_H Z1#u&oX m g,1*B' i.k7qclL` 由某人负担for ones account||for account of one
a`L:E'|B9 _%q~K (:: KL9k9|!p * xCY^_ 按某人指示||列入某人帐户by order and for account of one
AbxhNNK \yl|*h3 q3AqU?f fuzB;Ea 列入5月份帐目for May account
(:aU"5M fWZ( s$).Z(6 I)tiXcJw 编入某中帐项下to pass to the account of||to place to the account of
AHRJ7l;a m>%b4M m8ts!6C #MKM.T,\t 寄出清算书to send in an account||to send in render an account
U.KQjBi #F`A(n y{S8?$dU$: P0e-v0 支票薄cheque book
U@M3.[jw _bGkJ= 3V<@Vkf5 Keozn*fzI 支票陈票人cheque drawer
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xZjt4M1 } vmRm*8z @^xtxtjzux 持票人cheque holder
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Y+;L2 不记名支票cheque to bearer||bearer cheque
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b~J)LXj]w 记名支票||认人支票cheque to order
DMM<,1 H_X^)\oJ <.Ws; HN} Zz0e4C 到期支票antedated cheque
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[ $iu[-my_ Ttt'X<9 5J10S 未到期支票postdated cheque
SVZocTt unLhI0XW L5-|-PP|; L=l&,ENy 保付支票certified cheque
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NLR\ wT4@X[5$ Fl-\{vOn 未获兑现支票,退票returned cheque
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9hA~rj 横线支票crossed cheque
>Icr4?zq Mfj82rHg i"WYcF| k, HC"?K 普通横线general crossing
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` v $Iw?y p;O%W@n" cCe~OlXQ 特别横线special crossing
AcC &Q:g g8W,Xq+ X\AH^I6S _)M,p@!?=h 空白支票blank cheque
=dmr,WE c$O8Rhx :?>7Z6 [_,as 失效支票,过期支票stale cheque
j/FLEsU!R <$A,Ex94 @^P^-B OT9]{|7 普通支票open cheque
$ik*!om5 o~Se[p 9iA rBL" :DD<0 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Vy\Vpp Ri. tA Zh"m;l/] 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
&Y{^yb T @ c~ql x:|Y)Dn\ I//=C6 支票换现金||兑现to cash a cheque
i"^> sk z3oi( #b/qR^2qW ,T$ts 清理票款to clear a cheque
{& o^p! =[6^NR( {]0e=#hw ;cor\R 保证兑现to certify a cheque
;]{ee?Q^ld _BczR:D* T(b9b,ov) RB 5SK#z 填写支票数额to fill up a cheque
}qNc `8h d#k(>+%=Q {/'T:n# |=?#Xbxz 支票上划线to cross a cheque
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q<1% mk-{@$Q Jb 开发支票to make out a cheque
.iXN~*+g ]c.w+< k3~9;Z C|'DKT4M& 签发支票,开立支票to draw a cheque||to issue a cheque
(eHyas %X i5,iJe0cA B`*,L\LZ* ']_2@<XW) 透支支票to overdraw a cheque
q7R]!zk @<.@X*#I \Wbmmd}8 L P<A q 背书支票to endorse a cheque
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y 请付票款||清付票款to pay a cheque||to honour a cheque
VYvfx A1WUK=P x7j#@C gP^2GnjHL8 支票退票to dishonour a cheque
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^jjc 拒付支票to refuse a cheque
U1RU2M]v _z\/{ m'4f'tbN _;lw,;ftA 拒付支票to stop payment of a cheque
7)66e / 3A6xPOg DaQ"Df_X Q&9yrx. 提示要求付款to present for payment
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GD'Fi 9shfy4?k 见票即付持票人payable to bearer
mxc)Wm<4 Kxe\H'rR >)><u4} sI ,!+ 支付指定人payable to order
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z)2a2C RObnu* @[GV0*yz$ 已过期||无效out of date||stale
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7~u+ \pmS*Dt 请给出票人R/D||refer to drawer
N Ob`)qb J<)qw q"2QNF' Di9RRHn&q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
}gp@0ri%5 -,bFGTvYQ Fs+tcr/\[ $d?+\r:I{, 文字与数字不一致words and figures differ
/:dLqyQ_V 7DB_Z/uU 'Zx5+rM${} [4)Oi-_Y> 支票
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Q>niJ'7WF 时间已过account closed
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4 Xu pR0[qsQM 更改处应加盖印章alterations require initials
w5FIHYl6B Zxk~X}K\P 7ZcF0h z^Hc'oVXj: QM$UxWo-
%nA})nA7= 时间已过effects not cleared
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hfB$4s9 停止付款payment stopped
>.:+|Br` Ky3mzw| >e]g T R2bq hSlF 支票毁损cheque mutilated
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:e1h!G "N4^ ^~s K#"=*p, 汇款||寄钱to remit||to send money
zzmC[,u} {v={q1 h>Kx g[xoS\d 寄票供取款||支票支付to send a cheque for payment
kk4 |4 ?Y=aO(}=h unDW2#GX _~FfG!H ^X 寄款人a remitter
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\5 IsXNAYj _[:6.oNjIe <JPN<
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iFIGJS q<RjAi @2(u=E: ^ 国外汇票foreign Bill
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J"gMm@#C4 2mY!gVi |3$Ew. F`=p/IAJK 跟单汇票documentary bill
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e=]SIR()` ss^a=?~ ammi4k/ 空头汇票accommodation bill
vG |!d+ GrF4*I`q =<\22d5L ,%!m%+K9a 原始汇票original bill
g-3^</_fZ Ir;JYY!0? #.8v[TkKq KXKT5E$ 改写||换新票据renewed bill
i0M6;W1T p.:651b \((MoQ9Qk 7cc^n\c?Y 即期汇票sight bill||bill on demand
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`8 {7y;s …days after date||…days after date…日后付款
~[H8R|j " 7i5B=y7b S5>s& RO3LZBL …months after date||…months after date…月后付款
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7c!) ^f[6NYS? 见票后…日付款…days after sight||…days sight
eKLvBa-{@ xMbgBx4+ LhG\)>Y% (KI9j7 见票后…月付款…months after sight||…months sight
z ]f(lwo{ j"Jf|Hq $ 6R :hs C$ |s3;`Nxu7 同组票据set of bills
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8p 单张汇票sola of exchange||sole of exchange
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QT`e& 远期汇票usance bill||bill at usance
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U7!'xU >/ _#+, ?j&hG|W9<z 长期汇票long bill
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#-zK:4 G=y~)B} 短期汇票short bill
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u")%(ix s.4+5rE 20I`F>-* 逾期汇票overdue bill
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s AFn.W GZO:lDdA ZH~bY2^; 宽限日期days of grace
+cfcr* ]QlW{J !h1:AW_iz aV5M}:D 电汇telegraphic transfer (T.T)
U/'l "N[ $e1.y b% 1IoW}yT OUWK 邮汇postal order||postal note (Am.)||post office order||money order
89>}`:xS^ Tdh(J",d uD/@d'd_4L N3$1f$` 本票promissory note (P/N)
mr7Oi `dE -]wEk%j xHt7/8wF '$Z)2fn7 押汇负责书||押汇保证书letter of hypothecation
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62$2 r 10VFaly Ma! e?XFtIj$ 副保||抵押品||付属担保物collateral security
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$M^ o/3.U=px~ 担保书trust receipt||letter of indemnity
rf H1Zl &|Wqzdo?# %}(`? M(L6PyEa!Y 承兑||认付acceptance
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"z ?L\"qz%gP 单张承兑general acceptance
d<d3j9u(# lrZ]c:%k XB7*S*"! @<eKk.Y?+ 有条件承兑qualified acceptance
uD@ZM 4Q0ZY(2 EO -$"$r ~ad FzEs1hpl 附条件认付conditional acceptance
A:Wr5`FJ :!MEBqcU Btxtu"]nJo +YZo-tE 部分认付partial acceptance
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