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。
R.H\b! 会计报表statement of account
En9]x"_ cIvYfgIo9 YC&jKx .> B21AcE 往来帐目account current
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^ G>,nZ/,A{ 现在往来帐||存款额current accout
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Ga BZ+ mO r!$NZ2I 7~ese+\smG 销货帐account sales
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Os 1Bk*G>CX9( 5o| !f !mxh]x<e 共同计算帐项joint account
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`9\P2D`/ };m7FO pOVghllO 未决帐项outstanding account
'}+X,Usm s`iNbW=" [du>ff !@Sf>DM" 贷方帐项credit account||creditor account
DV[ Jbl:) <,pLW~2-" reM PyT}}UKj: 借方帐项debit account||debtor account
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f2 应付帐||应付未付帐account payable
^?X ^+ 6l\UNG7 5Vqmv<F;$Z vYSetAdv 应收帐||应收未收帐account receivable
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-hG Iwt2}E(e *lerPY3 q 新交易||新帐new account
'hlB;z|T o;VkoYV &Ev]x2YC Vr-3M+l=O 未决帐||老帐old account
QK?2E 7c29Ua~[ ^KZAYB9C Sf
Z=%6b7 现金帐cash account
EK8E 2[LX\ GIC"-l1\ ?BDlB0jxzi 流水帐running account
d7gH3 l /h7>Z9T sw$R2K{y %%as>}. 暂记帐||未定帐suspense account
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Z~}* V<HOSB7 过期帐||延滞帐overdue account||pastdue account
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n k d(X\B{ 杂项帐户sundry account
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T/}0W]0 dT hn? $_ix6z 详细帐单||明细表detail account
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gSLM W(&Go'9e" 呆帐bad account
FI?gT ]^*_F A;fB6 mh
A~eJ 会计项目title of account
L9{mYA]q yD3bl%uZ a%Z4_ToLZ `W"a!,s2 会计薄||帐薄account-book
BaWQ<T8p8 ]k'#g Z$ R<n8M"B zj~nnfoys 营业报告书||损益计算表account of budiness||business report
MiSja#"+A m4Phn~>Gg g[#k.CuP 7oZ@<QP' 借贷细帐||交验帐account rendered
saGRP}7? -Q<z1vz 0Y5LDP gt
=j5 明细帐account stated
TJHN/Z/ <X:Ud&\ g(-;_j!= 6Gs{nFw 与…银行开立一户头to open an account with
Y%78>-2L B;xZ%M] H!u nIy| tt+>8rxF:; 与…银行建立交易to keep account with
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5z1\#" B[ cJxW;WI!, 继续记帐to keep account
e1^fUOS BCBEX&0hk{ 0n4g$JK7 FX%t 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
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1pd 9s8CA _REqT 清算||清理债务to make up an account
<e;jWK 8 ne/=N|, Oq*n9V A5sf 清洁帐目||与…停止交易to close ones account with
xLA~1ZSVJw j_!bT!8 *,"jF!C&[ |:./hdcad 结帐to close an account
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Xm/ fx<FIj7 J4YT)- MMMqG`Px 清理未付款to ask an account||to demand an account
3Bejp+xX k) "ao2iXL y&1%1 #8F 2Oyy`k
结清差额to balance the account with
#X#8ynt 2$M,*Dnr /r276Q `q%U{IR 清算to settle an account||to liquidate an account||to square an account
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3FFaEl ERF,tLa! 审查帐目||监查帐目to audit an account
#S%4? yB.G=90 B1E$v(P3M cC'
~ 检查帐目to examine an account
#;`Oj :-)GNf yGz H#+\nT2m (4~X}: 转入A的帐户to charge the amount to As account
Nu@5 kwH u+m4!` PkTfJQP8 }<=3W5+ 以计帐方式付款to pay on account
~F;CE"3A cQX:%Ix= Dv@PAnk3C e8oKn& 代理某人||为某人on ones account||on account of one
.l\r9I( k=?^){[We EJ`Q8uz t)} \9^Uo 为自己计算||独立帐目on ones own account
rIVvO 6a*83G,k H8&p<= vs+QbI6>- 由某人收益并负风险on ones account and risk||for ones account and risk
j9:/RJS z$|;-u| ll%G!VR Rv<L#!;
t 由某人负担for ones account||for account of one
]KWK}Zyi l x e`u}[ LKx` v90p xI?0N<'.*q 按某人指示||列入某人帐户by order and for account of one
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>?UUT4 /g@^H/DO }#6xFTH 列入5月份帐目for May account
v5T`K=qC C',6%6P 1[ SA15h o\4CoeG 编入某中帐项下to pass to the account of||to place to the account of
cvfUyp;P J=iRul^S fagM7)x r+S;B[Vd 寄出清算书to send in an account||to send in render an account
qfYG.~`5 2JZdw uE`r /=4 BSgTde|3y 支票薄cheque book
]JdJe6`Mc N*_"8LIfi_ 3z3_7XI d
>|;f 支票陈票人cheque drawer
9i=B g1{/ 5{XI w2OsLi Sv AbfZ++aJ 持票人cheque holder
NiA4JgM]v fx)KNm8Lx xE1'&!4O /e1(?
20 不记名支票cheque to bearer||bearer cheque
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!9]d|8! 记名支票||认人支票cheque to order
',)7GY/n~ -V5w]F' `/4:I YQd:M%$ 到期支票antedated cheque
? ?[g}> dv!r. S6sq#kcH opp!0:jS* 未到期支票postdated cheque
E\M-k\cSj $1Z6\G O A@$kLex kOjf #@c 保付支票certified cheque
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gU;&$ 5 1dSFr<# 未获兑现支票,退票returned cheque
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sS0J `A)"%~ wK!~tYxP 横线支票crossed cheque
zT#`qCbT'J vH[Pb#f- 4kl Ao$ )9L/sKz 普通横线general crossing
lzhqcL" 73F5d/n j0mM>X HB z|N3G E(.@ 特别横线special crossing
l]6%lud8_ -VT+O+9_A Vf $Dnu@}z )rm4cW_ 空白支票blank cheque
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$ u2iXJmM* 6b=q-0yj 失效支票,过期支票stale cheque
/+|#^:@ 1G^#q,%X_v M(Zc^P}N @xAfZb2 E 普通支票open cheque
e0HfP v_ HM9fjl[ SA"8!soY3 A1i!F?X 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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9;[M; @It>*B yB. p/GVTf 6'-As=iw 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
+-$Ko fnM DN] v_u+} ~O6\6$3b5E W!L+(!&H 支票换现金||兑现to cash a cheque
H17-/|-;0! * ?Jz2[B /)3Lnn{W #UP~iHbt\ 清理票款to clear a cheque
%;"@Ah ]9 w76Z a;AzY'R &qM[g9 保证兑现to certify a cheque
, X{> /j2H A^GT 2f~($}+* h*i9
m o 填写支票数额to fill up a cheque
jeUUa-zR3 mN_Z7n;^eh +-?/e-z") .ic:`1 支票上划线to cross a cheque
r(A.<`\ 4=8QZf0\ /8'S1!zc /0MDISQy9 开发支票to make out a cheque
{R6HG{"IS6 |I;$M;'r& RO(TvZ0pE "Zv~QwC 签发支票,开立支票to draw a cheque||to issue a cheque
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mF-c *iA4:EIP 透支支票to overdraw a cheque
c]k*}W3T SkQswH r=.A'"Kf J9~i%hzr 背书支票to endorse a cheque
8jlLUG:g W i.5Y{ k(VB+k"3 s@4nWe 请付票款||清付票款to pay a cheque||to honour a cheque
>o,^b\ bpAv1udX-W gY-5_Ab O*6n$dUj3 支票退票to dishonour a cheque
2S[-$9 $g9**b@ 5K%SL1N _*M42<wcO 拒付支票to refuse a cheque
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72uz<i!&$ Fh|#u:n 拒付支票to stop payment of a cheque
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m,H@~ 提示要求付款to present for payment
75T_Dx(H Z6C=T;w z+}QZ> y;cUl, :v 见票即付持票人payable to bearer
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|ii r;>+)**@vl f>o,N{| 支付指定人payable to order
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y) %.v{N6 已过期||无效out of date||stale
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b'8F P;[OWSR[d 620%Z* s'aip5P 请给出票人R/D||refer to drawer
#t8{R~y"gv Gl %3XdU Qhi '')Q moj]j`P5a 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
g>0XxjP4 [S]S^ej*8 O%~jop7#6 |'ln?D:& 文字与数字不一致words and figures differ
`nXVE+E@ AmPMY:1i" @oF$LMD \6?A!w~6 支票
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b !@Sn/ 时间已过account closed
N /$`:8" <:/&&@2 ZoB*0H- m"\:o 更改处应加盖印章alterations require initials
1axQ)},o@p ,B(7\ 5AS[\CB4 ev0oO+u jr7C}B-Fb^
.roqEasu8 时间已过effects not cleared
/){KOCBl; UtB6V)YI |{*}| OH^N" L 停止付款payment stopped
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G.R Q-Ux<# 支票毁损cheque mutilated
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93+"D` $WYbm}j fJ\sguZ 汇款||寄钱to remit||to send money
R+q"_90_ oRKEJNps v%k9M{ JXG"M#
{ 寄票供取款||支票支付to send a cheque for payment
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35 &R|/t:DN ^JZ^>E~ S-31-Zjw 寄款人a remitter
>&g}7d% G$'jEa<:u SvN9aD1 +_v$!@L8 收款人a remittee
W3vi@kb] Q9d`zR] >{eCh$L }pk#!N 国外汇票foreign Bill
}>^Q'BW;65 9jN)I(^D6 AM"Nn
L" mS#zraJn5 国内汇票inland Bill
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X4 |9"p|6G?B Zh5RwQNE~ 跟单汇票documentary bill
fP3_d +jg9$e " {QBB^px
:Ih|en^w 空头汇票accommodation bill
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m^e9*Z 原始汇票original bill
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uZT U.AjYez 2<&Bw2 1h*)@ 改写||换新票据renewed bill
2([2Pb3<" r1ws1 rr= S$f6a' h/x0]@M& 即期汇票sight bill||bill on demand
*A}cL P5lqSA{6 iv phlw t9&
cE:n …days after date||…days after date…日后付款
8 #ndFpu 6"c1;P!4 '(f/~"9B <
RCLI| …months after date||…months after date…月后付款
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<PGOF *lef=:&,, axHK_1N{ h._nK\ 见票后…日付款…days after sight||…days sight
|F.)zC5{ Ku&!?m@C [4fU+D2\d yq+!czlZ 见票后…月付款…months after sight||…months sight
[2ax>Yk$ "cTncL e4~>G?rM_ Y(\T-
bI 同组票据set of bills
!*2%"H* y9#$O(G &z"krM]G ZVeaTK4_
t 单张汇票sola of exchange||sole of exchange
/7!""{1\\ lpH=2l$>?
7PR#(ftz *9)SmSs 远期汇票usance bill||bill at usance
D>Gt]s T[=S$n-' FWH}j0Gj| \5Vde%!$Z 长期汇票long bill
JbB}y'c4}= [m+iQVk' .1 %T
W) ogFKUD*h&> 短期汇票short bill
jGrN\D?h Le"oAA#[ \7"@RHcihB ^-FRTC 逾期汇票overdue bill
+n}$pM|NKU 9w9jpe# X7L8h'(@ L6>pGx 宽限日期days of grace
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MW= 1 nvTce vzF5xp. EQqx+J&! 电汇telegraphic transfer (T.T)
kt4d;4n _2b tfY1U KJE[+R H+z ]pEV}
@7 邮汇postal order||postal note (Am.)||post office order||money order
yfU<UQ!1 MxzLK%am %AOIKK5 ~x{.jn 本票promissory note (P/N)
p0.|< &rDM<pO #- ND<!4!R^ \:>
Wpqw 押汇负责书||押汇保证书letter of hypothecation
7FN<iI&7\ P,ua<B}L "^I
mb, k`". 副保||抵押品||付属担保物collateral security
PX|=(:(k +!f=jg06 \,!QJp4 xoB},Xl$D 担保书trust receipt||letter of indemnity
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3 承兑||认付acceptance
BQ^H? jo A?G IBjs C8a*Q" U $Qv>7 单张承兑general acceptance
p2PY@d}}. k7tYa;C T^Ab!O LtT\z<bAI 有条件承兑qualified acceptance
o`khz{SU: Oo?,fw }0,>2TTDN !h&g7do]Z 附条件认付conditional acceptance
2tayP@$ K!D
o8| <"o"z2 X\p,%hk \ 部分认付partial acceptance
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