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。
:'F}Dy 会计报表statement of account
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h#C' sn obrl#(\P ,j:|w+l BBG3OAyg_ 往来帐目account current
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:Tzv^ r;L>.wl*I 现在往来帐||存款额current accout
Ev7J+TmXM \Y6WSj?E +aF}oA&X[ }ENR{vz$A 销货帐account sales
V-n&oCS+f '>$]{vQ3 Y]]}
*8 E9?phD 共同计算帐项joint account
jM-)BP6f4 D+_oVob\ N]KxAttt _k8A$s<d 未决帐项outstanding account
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K bAKiq}xG%i h/B>S 贷方帐项credit account||creditor account
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Iip? zIP6\u L?5Ck<!xG btdb%Q* 借方帐项debit account||debtor account
K'K2X-E }y9mNT T3`ludm^u
/'31w9 应付帐||应付未付帐account payable
6JKqn~0Kk gX0R)spg (JM4R8fR& hstbz 应收帐||应收未收帐account receivable
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el:9 wq 8]&i-VFof Sz H" 新交易||新帐new account
A^q[N k)TSR5A 7 ^w >Rj vN3Zr34 未决帐||老帐old account
^"J8r W6[ sP^R/z|Y t3dlS`O 5]M>8ll 现金帐cash account
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mD"3_ f>aRkTHf |&Ym@Jyj 0ez(A 流水帐running account
{uGP&cS~( sZW^!z $H+VA@_ 5uxBK"q 暂记帐||未定帐suspense account
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EORdeH l x,"EOP Nbp!teH6 -?(E_^ng 过期帐||延滞帐overdue account||pastdue account
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P n_'s=] ~ 杂项帐户sundry account
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',>3 F$[ U|%* +"1NC\<* 详细帐单||明细表detail account
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8stwg' ",!1m7[wF 呆帐bad account
J9=m]R8T p1vp8p u?9" jX EOm:!D\ 会计项目title of account
hcyM6:} C*`mM'# \|K;-pL X=>=5' 会计薄||帐薄account-book
U4cY_p? sVl-N&/ P LueVz $jg*pmR- 营业报告书||损益计算表account of budiness||business report
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NvW rta:f800z 2Y7)WPn 借贷细帐||交验帐account rendered
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KEX* ^.>jGI%rB 明细帐account stated
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6axL . Z%{'CC L =8rH5 与…银行开立一户头to open an account with
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dx3zBI C?2'+K 与…银行建立交易to keep account with
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K#U<ib-v 继续记帐to keep account
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M+<m">E 与…有交易to have an account with
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zF`c8Tsx]) ?|39u{ 作成会计帐||有往来帐项to make out an account with
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ITH cra+T+|>Kc 7R\oj8[ .<Zy|1
4 清算||清理债务to make up an account
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[;zX(y 'CN|'W)g7 }5(Ho$S( 清洁帐目||与…停止交易to close ones account with
Q^#;WASi Q_Gi]M9 s%W<dDINl X0n~-m"m 结帐to close an account
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,eIm qk;{cfzHA ^/U|2'$'>E 清理未付款to ask an account||to demand an account
:Cp'm'omb ?'<nx{!c sUU{fNC6| lHhUC16> 结清差额to balance the account with
]~E0gsq u6bXv( !H}vu]R wy}k1E'M 清算to settle an account||to liquidate an account||to square an account
x*Y@Q?`>5W 4'LB7}WG ,.qMEMm
f?'JAC* 审查帐目||监查帐目to audit an account
4- [J@ XGkkB QJ7L7S PgRDKygE 检查帐目to examine an account
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<i@ 6%VV,$p >G~R,{6U 转入A的帐户to charge the amount to As account
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,D8ND 4X*>H 以计帐方式付款to pay on account
1"e)5xI S!sqbLrBn ZE/o?4k*c1 ^tCd L@$AS 代理某人||为某人on ones account||on account of one
Co3:*nbRv @`,1: C|?o*fQ ,-OCc!7K 为自己计算||独立帐目on ones own account
3hK#'."`N W[}s o6 xu'yVt9RC Vb'7> 由某人收益并负风险on ones account and risk||for ones account and risk
@-&s: Qli ZPD[5)~ w &%~3Cz. H
Tz 由某人负担for ones account||for account of one
KR%{a(V;7 [o<VVtB.Gk VV9_`myN7 nM0[P6p 按某人指示||列入某人帐户by order and for account of one
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&i P(K>=O e~"fn*" b? j< BvQ 列入5月份帐目for May account
%bdjBa} ?Sb8@S&J is@b&V] _{ZqO;[u 编入某中帐项下to pass to the account of||to place to the account of
L*x[?x;)@ MX ;J5(Ae i}~SDY 0p@k({] < 寄出清算书to send in an account||to send in render an account
A|@_}h"WG O/!bG~\Y !S_^94 b@ ;-Jb1"5 支票薄cheque book
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{W}A 9Fr3pRIJ 支票陈票人cheque drawer
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pOuy8 HyR!O> 持票人cheque holder
#-GJ&m8 x1BobhU~Zl s-S}i{Z! )<xypDQ 不记名支票cheque to bearer||bearer cheque
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+hjC T_lsGu/ CV{r5Sye \fjMc }' 记名支票||认人支票cheque to order
~%2pp~1K e*.b3z _H^^y$+1 A Z{^o4<q 到期支票antedated cheque
84{Q\c 0j_bh,zG# &V)6!,rb \t|M-%&)4 未到期支票postdated cheque
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|Xsb 保付支票certified cheque
\))=gu)I Ia'ZV7' Nlj^Dm > MH(0+B* 未获兑现支票,退票returned cheque
A?*o0I ;zdxs'hJ 1LY8Ma]E nJbb
zQ,e 横线支票crossed cheque
Ea(,aVlj SZ_V^UX_ b,IocD6v;P ~j'l.gQb 普通横线general crossing
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[Ym [qoXMuC|P [+Y{%U 特别横线special crossing
~xIjF1Z T{}fHfM WX4;l(PL= 'r\ V.4 空白支票blank cheque
RJeSi`19T) _xLHrT!y <A.W 8b7D 5IKL#V`3a 失效支票,过期支票stale cheque
.6~`Ubr}E OD=!&LM m~'? /!! dC<LDxlv 普通支票open cheque
Em7 WDu0 c={Ft*N ; <Km3 5TUNX^AW 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Qq& Y$-3v. rbZ[!LA aV1lJ;0 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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.^kc B[9 (FRX pA4*bO+ 支票换现金||兑现to cash a cheque
q_Lo3|t i KTEZ4K^o= u? fTL2~ ^S#t|rN
清理票款to clear a cheque
j'p1q ^ZTGJ(j7~ H UWxPIu @InZ<AW>| 保证兑现to certify a cheque
EC6k{y}bA !q"CV V|MY!uV tD$lNh^ 填写支票数额to fill up a cheque
Fd\e*ww' V,ZY*f0 _;RVe"tR# Ov82ibp_1 支票上划线to cross a cheque
AD('=g J D,ly#Nn Brd,Eg sn{A wF% 开发支票to make out a cheque
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&m9zC W2wpcc 签发支票,开立支票to draw a cheque||to issue a cheque
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<= {w^uWR4f 透支支票to overdraw a cheque
Dmdy=&G hF&}lPVtv MQcr^Y_ 3,aN8F1;C 背书支票to endorse a cheque
34|a:5c %1:c hvS {fSfq&o !#? kWAU 请付票款||清付票款to pay a cheque||to honour a cheque
F: 37MUQi BC\S/5~k Ov9Q?8KzM @=uN\) 1 支票退票to dishonour a cheque
HT`1E0G8) ,7d|O}B gY9\o#)< x|~zHFm6 拒付支票to refuse a cheque
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`A -g`IH-B .gYt0raSY 拒付支票to stop payment of a cheque
?$%%Mp( .\5$MIF pvXcLR)L+3 [B6DC`M 提示要求付款to present for payment
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"Db? NO>k ulXnq` E(L<L1:" 见票即付持票人payable to bearer
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t xX@FWAj oO=o|w|T 支付指定人payable to order
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\ 已过期||无效out of date||stale
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0Dfow? 请给出票人R/D||refer to drawer
VO`"< ; Zq/eiB uu}-"/<~7 2@MN]Low 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
wq72%e \{PNw F? +8^_D?*\n am:.NG+ 文字与数字不一致words and figures differ
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lfy7w| Vm!i &=-PRza%j 支票
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&`@M8-m#F 时间已过account closed
.s};F/(diD .[f;(WR $!`L"szqD* ex phe+b 更改处应加盖印章alterations require initials
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%N{sD[^ 时间已过effects not cleared
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B&2f> 37KU~9-A .;slrg(5F 停止付款payment stopped
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&$~d k5X b}@ (9z|a, 支票毁损cheque mutilated
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im 汇款||寄钱to remit||to send money
"%kGRHq 5&qY3@I7l [|<EDR S.]MOB dt 寄票供取款||支票支付to send a cheque for payment
;z0"Ox=7 I{<;;;
a 1(pjVz& (j=DD6fC 寄款人a remitter
.Qk{5=l6P 'Q`C[*c _3U|2(E Jy`G]]
? 收款人a remittee
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2G1[j! r./z,4A` 国外汇票foreign Bill
4ac1m,Jlt )rbc;{. ?.j,Bq5At =g[H]-Ee 国内汇票inland Bill
%/md"S .m!s". ?[ _r7=&oL.Q <THUsY`3P& 跟单汇票documentary bill
<>&89E%j' L"9 Gc 8L{$v~ + W60Q3 空头汇票accommodation bill
@92gb$xT #!Ze\fOC #Wq#beBb Hz5;Ruw' 原始汇票original bill
Q~h6J* oc =tI@W :SQLfOQ w. vY(s 改写||换新票据renewed bill
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j#Tn 即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款
at=D&oy4"+ A
mvw`u> (}6wAfGo TXx'7[ …months after date||…months after date…月后付款
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[p68v> o\:$V 9ec0^T 见票后…日付款…days after sight||…days sight
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"TM R[6 r(h /XjN%| 见票后…月付款…months after sight||…months sight
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U0Ln exsQmbj* % _qEWu Do hzW{_Q.|? 同组票据set of bills
9armirfV'P #i@ACAgn;6 Ko@zk<~"[ !+5C{Hs2 单张汇票sola of exchange||sole of exchange
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SEf 远期汇票usance bill||bill at usance
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s%& f<'n5}{RO0 长期汇票long bill
#,7eQaica "[#@;{@Gt pCz@(:0 R|nEd/'< 短期汇票short bill
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[2 逾期汇票overdue bill
M' a& y{@P1{ q-A`/9 -08&&H 宽限日期days of grace
VfQMFb',o /#:Rd^ c Bg,k[, av'd%LZP 电汇telegraphic transfer (T.T)
[q|?f?Zl hO5K\QnRL V"w`! (~q#\ 邮汇postal order||postal note (Am.)||post office order||money order
^2C0oX R;0W+!fE c1pq]mz|z 0@II& 本票promissory note (P/N)
.jvSAV5B Uuwq7oFub N$N;Sw l*F!~J3 押汇负责书||押汇保证书letter of hypothecation
83{x"G3> ,`ZPtnH+ 9(QU2QY 9
Q0#We* 副保||抵押品||付属担保物collateral security
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2o d9`3EP)n g4~X#}:z$O l9M#]*{ 担保书trust receipt||letter of indemnity
"[%;B0J 9\AEyaJFZ 3X88x-3 `E./p 承兑||认付acceptance
kS@9c _3S }9L 40)8 =fKhXd WE+sFaKq- 单张承兑general acceptance
Qh)|FQ[s$r :6 Hxxh GVjv**U N+Q(V*:3v 有条件承兑qualified acceptance
\SYPu,ZT 1TK #eU Ma` ()+jrrK 附条件认付conditional acceptance
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部分认付partial acceptance
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