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。
0OQ*V~>f 会计报表statement of account
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d a4gX@&it_k +KD7Di91<K 往来帐目account current
JypP[yQ 1/~=61msc :`Ep#[Wvo !A1~{G2VL_ 现在往来帐||存款额current accout
Vh>cV ;TS%e[lFhQ mU~&oU #0hqfs 销货帐account sales
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^cgq r/HCWs| 1q@R04i (Zd(?">i 共同计算帐项joint account
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=P% ZHa>8x;Mjl Wy*+8~@A 未决帐项outstanding account
|
oK9o6m4 ,lStT+A N_S~&(I| .)_2AoT7[ 贷方帐项credit account||creditor account
IVkB)9IW K!.t}s.t "bDj00nwh fISK3t/=C 借方帐项debit account||debtor account
>;'0ymG.` <nN.$4~X 1Y J?Y `}KxzD 应付帐||应付未付帐account payable
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g1> S2;^ 应收帐||应收未收帐account receivable
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lK4 ,z>-_HOnw 新交易||新帐new account
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EzN IQ~qiFCf Ul9^"o 未决帐||老帐old account
RJzIzv99m R:YVmqd 8cG`We8l& *jbPy?%oY 现金帐cash account
:;yrYAyT3 o2U5irU )LIn1o_, 7/51_=%kR 流水帐running account
u*;H$& NytTyk) y|KQ`; R"V90b Cf 暂记帐||未定帐suspense account
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kus214 过期帐||延滞帐overdue account||pastdue account
-5+Yz9pv[ }Le]qoW[' 7~XA92 )Yy5u'} 杂项帐户sundry account
2#R$-*;# 6>rz=yAM_ n}IGxum8` 7Tdx*1 U 详细帐单||明细表detail account
a;Y:UwD9* qe{;EH* 9QXsbd6 zpT^:Ag 呆帐bad account
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%#a T=tW'tlT\v .=J- !{z t-KicLr 会计项目title of account
SfC* ZM}< \WFcb\.. .Iqqjk q%])dZ!lE 会计薄||帐薄account-book
'Xj^cX LX7P?j $&Vba@v <i</pA 营业报告书||损益计算表account of budiness||business report
q9rm9#}[J# 9 ;p5z[jI \ opM}qZ zgEN2d 借贷细帐||交验帐account rendered
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XF3 明细帐account stated
= EFh*sp (FApkvy VtI`Qcjc !' ^l}K> 与…银行开立一户头to open an account with
5aW#zgxXg 4z(B`t~7 g{6jN yjL+1_"B 与…银行建立交易to keep account with
w=;> uc@4fn s=(q#Z (Q=o9o:b 继续记帐to keep account
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hk3R9 +S0aA Wal 与…有交易to have an account with
:FI D, E,.PT^au 1k4\zVgi lL:!d.{ 作成会计帐||有往来帐项to make out an account with
;hDk gp NJsaTBT 2sIt~ Gn :VP4: J^ 清算||清理债务to make up an account
(@XQ]S}L @,.D]43 GD.Ss9_h1 AE~a=e\x 清洁帐目||与…停止交易to close ones account with
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Q:o jdJTOT ;LP3 结帐to close an account
d%0Gsga} UU>+ b: v; i4ZSV^A 3S+9LOrhY 清理未付款to ask an account||to demand an account
MF< ZB_@ D(']k? <{k{Coy E5rV}>(Y 结清差额to balance the account with
|D-[M_T5 )S+fc= ph5{i2U0 b_nE4> 清算to settle an account||to liquidate an account||to square an account
dX/7n= ZtO$kK%q; kVWcf-f tlp,HxlP 审查帐目||监查帐目to audit an account
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Ea >tQ| 4t(/F` 46NuT]6/4 2mzn{S)nV 检查帐目to examine an account
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36O ni{'V4A 转入A的帐户to charge the amount to As account
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?- uc+{<E3,% e%)iDt\j Ed u(dZbKg 以计帐方式付款to pay on account
_N|%i J5 @;OsHudd !0?o3,of- {Cm!5Q Yy 代理某人||为某人on ones account||on account of one
'k\j[fk/K ZcjLv YRVh[Bqg` EQlb:;j 为自己计算||独立帐目on ones own account
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o5,B;k RBf#5VjOG! m0;j1-t (K=0c6M3= 由某人收益并负风险on ones account and risk||for ones account and risk
w*XM*yJHU mM&P&mz/D J'
uaZI>' "|Q.{(|kO1 由某人负担for ones account||for account of one
1z7+:~;l k"cMAu. EF:ec9 . ;]1t|td8 按某人指示||列入某人帐户by order and for account of one
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/ HL"c yxe 列入5月份帐目for May account
9Zl4NV&B 7<]&pSt= *B!Ox}CI.L K_L7a>Fr 编入某中帐项下to pass to the account of||to place to the account of
%HpPTjAW 1 jB0gNe u|}\Af 0' *{BAWx 寄出清算书to send in an account||to send in render an account
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uO. #1$4<o#M g^A^@~M /Q@4HV 支票薄cheque book
q-Z<.GTq R4;1LZ8XzS +I5\`By= heIys.p 支票陈票人cheque drawer
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* j7&#R+f 持票人cheque holder
)x\%*ewY tZ62T{, a rR@]`@9 [VXQ& 不记名支票cheque to bearer||bearer cheque
A<c<!N iSf%N>y'K W gyRK2#! @Un/,-ck 记名支票||认人支票cheque to order
X~VI} dJ axC{azo| -x6_HibbD `TO Xktj 到期支票antedated cheque
m_Hg!Lg UUWRC1EtI e}2?)B`[ ~`e!$= 未到期支票postdated cheque
o0No"8DnjH 51eZf JB am/}V%^ +arh/pd_I 保付支票certified cheque
3"Oipt+ e^q^AP+* 66>X$nx(z <FkaH8,7 未获兑现支票,退票returned cheque
P51c Ehf _`=qc/-0 y'>9'/& }!fIY7gv 横线支票crossed cheque
l5^Q `_LQs9J0J Bkq4V$D_ (BH<\&yHE 普通横线general crossing
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Uv-` )M7yj O! 特别横线special crossing
;ja~Q .}4 4mW$+lzn a++gwl n>JJ Xw,, 空白支票blank cheque
%Jl6e}! p?Ux1S am5;B`}q FB?V<x 失效支票,过期支票stale cheque
=\8 x aC9iNm8w NlhC7 ^WWr8- 普通支票open cheque
u7J:ipyiq2 dh{py 8yI4=P"F, 0*P-/)o x 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
-[>J"l JK{2hr_a C-49u<;, L6qK3xa} 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
hUi5~;Q5Fi Q!-"5PX l8M}82_ p{qA%D 支票换现金||兑现to cash a cheque
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nmL|v \A!Iln 清理票款to clear a cheque
_,F\%} Xq"9TYf$ o|84yT!~ =dKk #* 保证兑现to certify a cheque
H^B,b!5i JeVbFZ8 v8uUv%Hkd `K$;K8! 1 填写支票数额to fill up a cheque
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t5v@FF WzdlrkD ):+^893) /HqD4GDoug 支票上划线to cross a cheque
[=-,i#4 kotKKs _wg~5'w8 D@{m 开发支票to make out a cheque
<VN< ~sz HF&dHD2f (Ze\<Y#cv (7~vOWs:[ 签发支票,开立支票to draw a cheque||to issue a cheque
REX/:sB< a(JtGjTf& jt @2S LBpAR| 透支支票to overdraw a cheque
F')E)tV 8z&/{:Z@pH Vhm^<I-d S]&i<V1qX 背书支票to endorse a cheque
|CS&H2!s nu|?F\o! _ -ec(w~/ >X>]QMfh 请付票款||清付票款to pay a cheque||to honour a cheque
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@T / !P6y_Frpe 支票退票to dishonour a cheque
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% ryd}-_LL 拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque
wp/x|AV !\&4,l( +hT9V1'-D (ubK
i[) 提示要求付款to present for payment
J2`OJsMwWe \>eFs} Y/ hn/SS /hyCR___ 见票即付持票人payable to bearer
=4x-x nA OL&VisJ{75 twTRw:.!f 5_L43- 支付指定人payable to order
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-12 已过期||无效out of date||stale
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o Cmj `WSSa sy9Yd PPE T~N877 请给出票人R/D||refer to drawer
lzZ=!dG IG@@CH )4/UzR$ &-Z#+>=H( 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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6 文字与数字不一致words and figures differ
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ki iwEHEi% &sPu3.p 支票
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=0mGfTc 时间已过account closed
$Jj0%?; c6pGy%T- !]WC~#|{B Y'8?.a]' 更改处应加盖印章alterations require initials
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T\D}kQM 时间已过effects not cleared
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Dy:|g1> |aVn&qK 停止付款payment stopped
(jAg_$6 {0WHn.,2Y NA ~Vg8 g\&g N 支票毁损cheque mutilated
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] De'_SD|= 汇款||寄钱to remit||to send money
PamO8^!G x8V('` }j w|K'M?N14 ~kEI4}O 寄票供取款||支票支付to send a cheque for payment
2QyV%wz !WQ-=0cm @U& QI* +l<5#pazx 寄款人a remitter
H _zo1AW k@k&}N0{ rE.;g^4p 8|l\EVV6 收款人a remittee
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jK& h~) e?8FN. q 国外汇票foreign Bill
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7o#I,d~ l3ko?k 国内汇票inland Bill
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@c s@K4u^$A Ch<[l8;K Qp_isU 跟单汇票documentary bill
b*c*r dTx #P0&ewy i@"@
9n~ 1mOh{:1u 空头汇票accommodation bill
Y5- F@( iTgt}]L \fz<.l] @#T|Y& 原始汇票original bill
\`~Ly- oAODp!_c _E@2ZnD2 rWa2pO 改写||换新票据renewed bill
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8 v&DI`xn~ 'YmIKIw 即期汇票sight bill||bill on demand
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O+GK`J ~=M7 3U# …days after date||…days after date…日后付款
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B~MU^|v 1"MhGNynB> …months after date||…months after date…月后付款
[1g8*j~L [=6]+V83M Y!-M_v / +Vb.lH[av 见票后…日付款…days after sight||…days sight
le|~BG hL !/'t5~x[ 2=,lcWr qeV fE_< 见票后…月付款…months after sight||…months sight
4;e5H_}Oo md)c0Bg8~ ^oBtfN>4 N., X<G.H 同组票据set of bills
{f3YsM;]C 4VJ-,Z HVR /7&g Aza /6OL 单张汇票sola of exchange||sole of exchange
s4X>.ToMC i1ixi\P{0 T*Y~\~Jhu KrgFKRgGj 远期汇票usance bill||bill at usance
~7*.6YnI q/4J.jL \ub7`01 Y2N>HK0 长期汇票long bill
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XRM_x:+] ;w{tv($$ lk/n}bx 短期汇票short bill
ugdQAg &FMc?wq U6glp@s 2Q/x@aT,h 逾期汇票overdue bill
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pk/ *'Sd/%8{ 宽限日期days of grace
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<GS^ 电汇telegraphic transfer (T.T)
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lw F&4rO\aC"/ ?ZV/U!y zGb|) A~, 邮汇postal order||postal note (Am.)||post office order||money order
MK%9:wZ RuLi,'u 1!xQ=DU" e>} s;H, 本票promissory note (P/N)
faEt6 l5S aT,% NO*u9YH? .
?8;q A 押汇负责书||押汇保证书letter of hypothecation
Z^bQ^zk- / C:Y94B-z G)EU_UE9 8}I$'x 副保||抵押品||付属担保物collateral security
qzYwt]GNS [;n9:Qxf VACQ+ U#0Q) 担保书trust receipt||letter of indemnity
s,"]aew y;4OY IDad9 Bx WEw6He; 承兑||认付acceptance
^+*N%yr $|zX| 6`&a&%,O VRVO-Sk 单张承兑general acceptance
|O{m2Fi 5^}\4.eXo [xK3F+ [xbSYu,& 有条件承兑qualified acceptance
FDv<\2+ c dhC$W!N7! kC:uG0sW aH yx_B 附条件认付conditional acceptance
Wt*cIZ g!|=%(G= ISzqEi ^NLmgwQ 部分认付partial acceptance
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