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。
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会计报表statement of account
;,Lq*x2s 4&$hBn=! V9B $_j4 2=["jP!B 往来帐目account current
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fD% N<$uAns gbXzD`WQ w`F}3zm 现在往来帐||存款额current accout
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WD @>X."QbE 销货帐account sales
dgX 0\lKpf .'__ [|-{; NFmB ^@k Pg*ZQE[ME8 共同计算帐项joint account
1ub03$pL; AHn^^'&x[ v,Ep2$ xCoQ>.4p 未决帐项outstanding account
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?}WQP! 0BxO75m}o .$99/2[90 /SlCcozFL~ 贷方帐项credit account||creditor account
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e 借方帐项debit account||debtor account
|M9x&(H;Hw -2% [] xU67ztS'E' zzq/%jki 应付帐||应付未付帐account payable
7v%~^l7:x )ae/+Q8 m(*CuM[E /oe="/y6 应收帐||应收未收帐account receivable
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g/z\kX EG<K[t CO4*"~']t "}Ya. 新交易||新帐new account
Q\ro )r Q8z>0ci3o NrS1y"#d9 |}'}TYX0: 未决帐||老帐old account
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de.!oY @kI^6(. 现金帐cash account
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X S`"IM? 9at7$Nq B-r9\fi
, 流水帐running account
$n(@hT>? 1)%9h>F7 TxPP{6t b$.N8W% 暂记帐||未定帐suspense account
Q0ev*MS9Z i aP+Vab WmOd1 .\*\bvyCw 过期帐||延滞帐overdue account||pastdue account
9Tjvc! 4_b o?/N4$&5l }IEYH&4! %DzS~5$G 杂项帐户sundry account
$~ zqt%} ed>_=i .o.@cLdU LDwu?"P! 详细帐单||明细表detail account
cZ^$!0 0+cRUH9Ew ]!h%Jlu 1T!_d&A1o 呆帐bad account
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i5h 8oN4!#: _%Mu{Ni& 会计项目title of account
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: | y(6&90cr %Ljc#AVg dtm_~r7~ 会计薄||帐薄account-book
Tje =vI m!E36ce} 6Y\9h)1Jo 1cOp"! 营业报告书||损益计算表account of budiness||business report
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G0y%_"[ 借贷细帐||交验帐account rendered
^ /:]HG !4I?59 ruF+X) mxGvhkj 明细帐account stated
0#sk ]Qz I2K52A+ klJDYFX=HK >2>xr" 与…银行开立一户头to open an account with
_.Uz!2 YM+}Mmu z9;vE7n! pB?a5jpA 与…银行建立交易to keep account with
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DS#l\0 继续记帐to keep account
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CcAsJX~_ 与…有交易to have an account with
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wrGd40 作成会计帐||有往来帐项to make out an account with
pPG!{:YT ;$[o7Qm5r EkWe6m f_.1)O'83 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
_mXq]r0 EB@!?=0x ]2b" oHg A[+op'>k 结帐to close an account
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b y^M'&@F w8FZXL 清理未付款to ask an account||to demand an account
R&PQ[ Xc }})4S;j >2$Ehw:K^ :CK,(?t 结清差额to balance the account with
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4uU(t 清算to settle an account||to liquidate an account||to square an account
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w>~/3 审查帐目||监查帐目to audit an account
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7 M Wuc,Cjm9(! 检查帐目to examine an account
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0\{S 转入A的帐户to charge the amount to As account
o/=K:5 P?]q*KViM }$AC0 TTy1a:V 以计帐方式付款to pay on account
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\dufKeiS&a %@pTEhpF "#e2"=3* 代理某人||为某人on ones account||on account of one
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_Zs mT-5Ok&TUe 为自己计算||独立帐目on ones own account
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@S by8d18:it B8a!"AQ~5 EidIi"sr 由某人收益并负风险on ones account and risk||for ones account and risk
#axRg=d?K ZU "y< 6[qRb+ds ^ /g&Q 由某人负担for ones account||for account of one
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<w2Nh eM 3 sBSBDjk[ bk^ :6>{K 按某人指示||列入某人帐户by order and for account of one
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oJ \nxt\KD 列入5月份帐目for May account
z':>nw AA05wpu8 wz6e^ g );Gt!]p`; 编入某中帐项下to pass to the account of||to place to the account of
n\cP17dr OpH9sBnA lfI[r| Ho"FB|e 寄出清算书to send in an account||to send in render an account
\LM'KD pP_ Q g"{F},4 3:=XU9p)x b]Z@zS<8 支票薄cheque book
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`1+ Ap97 Zcw FAQ:0L$G 8^4X/n 支票陈票人cheque drawer
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q$ t*D[Q$v 持票人cheque holder
G:@gO2(D U7ajDw <o]tW4\(R Qy3e,9nS 不记名支票cheque to bearer||bearer cheque
|Ec $% j+c)% %b!p{p ,cm2uY 记名支票||认人支票cheque to order
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X\BY :'rXu6c- dmF<J>[ ?Rl*5GRW 到期支票antedated cheque
}%jb/@~ liU=5BL y'zEaL&SI@ 8a05`ZdP 未到期支票postdated cheque
Ak9W8Z} <`N\FM^vo s*!2oj _5X}&>>lhF 保付支票certified cheque
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1Z=:r 未获兑现支票,退票returned cheque
#2WBYScW0 >c1mwZS; vG F1,pAtA 横线支票crossed cheque
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) 普通横线general crossing
wZOO#&X#r 7)a=B! 8M UIu'x_qc )v|a:'%K_ 特别横线special crossing
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空白支票blank cheque
2R5]UR S 9:kb0oBa?l >PYe" d[S!e`,iD 失效支票,过期支票stale cheque
%V+,# `V?{ pa\]@;P1 _ WSJg1 普通支票open cheque
t /47lYN) )pvZM? b;}MA7= (nc fR 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
a1}W2;W0]g 4+W}TKw U^,ld` M)LdGN?$ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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*%fOE;-? 支票换现金||兑现to cash a cheque
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清理票款to clear a cheque
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F1+2V"~ 保证兑现to certify a cheque
!BY=HFT %v|,-B7Yx PCU6E9~t2 K crF=cA 填写支票数额to fill up a cheque
i$F)h<OU+ eR}d"F4W I#,,h4C uUJ2d84tV 支票上划线to cross a cheque
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U< \UE9Ff+{ 开发支票to make out a cheque
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| ;? 签发支票,开立支票to draw a cheque||to issue a cheque
*&U9npN S\f^y8*< jt]+(sx :Ert57@l 透支支票to overdraw a cheque
Wm\f:|U5` d_yqmx?w E+01"G<Q +&t{IP(? 背书支票to endorse a cheque
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BT }tJ:-!*2 Bq _<v)M* 请付票款||清付票款to pay a cheque||to honour a cheque
Z>{8FzP.F &zm5s*yNt 7_{x '#7 Fq{nc]L6 支票退票to dishonour a cheque
F6 UOo.L)I 9!R !H& 9~4Kbmr>q a $KM
q> 拒付支票to refuse a cheque
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W&wi -Rf|p(SJ,E 拒付支票to stop payment of a cheque
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9O q| j;dI& 提示要求付款to present for payment
M35}5+ yRy9*r= K'71uW> @Xh4ZMyEx 见票即付持票人payable to bearer
S-L6KA{ K@d`jb4T )pzXC B kC(9[Ei 支付指定人payable to order
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`'@$" 已过期||无效out of date||stale
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k 请给出票人R/D||refer to drawer
k%LE"Q EdU3k'z$ !X,S2-}" ,CvU#ab8$ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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qItI):9U p;'vOb 文字与数字不一致words and figures differ
0zfrx-'zN ht =yzJ9Pr )zt5`"/o tC&y3!k2jR 支票
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!O.B, 时间已过account closed
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O35f5Kz 1ri#hm0x\ $)uQ%/DH> 更改处应加盖印章alterations require initials
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)/=J=xw2 时间已过effects not cleared
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7 6suc0 停止付款payment stopped
,iHt*SZ,* `W/6xm(X5; '|+_~ZO*d 'z\F-Ttq 支票毁损cheque mutilated
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.o;6 %? g]{ y3xP~]n 汇款||寄钱to remit||to send money
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U]P;X~$! m760K*:i\ 寄票供取款||支票支付to send a cheque for payment
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b4[ B[*i}k%i 寄款人a remitter
,rN7X<s54 <&NR3^Eq 65}:2l2< ^hgpeu 收款人a remittee
n2QD*3i }Jc^p 6yR7RF} OO@$jXZB 国外汇票foreign Bill
4Pt0^;H&jn \GkcK$Y ;Rt,"W) Z]6D0b 国内汇票inland Bill
'3xSzsDn fpqKa r N$3F4b%+ Z# :Ww 跟单汇票documentary bill
isN"7y|r:X IQ|~d08} ~p8!Kb6 <k)rfv7 空头汇票accommodation bill
Zs4N0N{ yZ2,AR% .d*v fE$ QOO BCNe 原始汇票original bill
5n"'M&Ce 3sL#_@+yz f&,.h"bS Ufk7%` 改写||换新票据renewed bill
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q(.] dW=]|t& +Gjy%JFp 即期汇票sight bill||bill on demand
5=$D~>-# D4S>Pkv R"tLu/S n )i?wBxq'MA …days after date||…days after date…日后付款
Q[k}_1sWs$ Xh{EItk~oO mbd@4u R` N-^x …months after date||…months after date…月后付款
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_X}u9 )S5Q5"j&=f )QKZI))G0 Ms$kL'/ 见票后…日付款…days after sight||…days sight
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K? U_!6pqFc 见票后…月付款…months after sight||…months sight
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.QDe 0>AA-~=- 同组票据set of bills
^v`|0z\ !]"T`^5,Y 9iv!+(ni Vdjca:` 单张汇票sola of exchange||sole of exchange
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&9R =T+<>/[ vb$k/8JK Xf.SJ8G 远期汇票usance bill||bill at usance
$V@IRBm 3n,F5?!m ~UL;O\-b0 /|>z7#?m^ 长期汇票long bill
P ^D\znvc h<}4mo_$ Er%nSH^" "d{ |_Cf 短期汇票short bill
U/TF,JUI $cYh X^YG. v_b%2;<1 R@ihN?k 逾期汇票overdue bill
eE7+fMP{ uu'~[SZlL UD.$C V a<L[8 宽限日期days of grace
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61, 电汇telegraphic transfer (T.T)
Bl(we/r 0dXWy`Mn ?*Jv&f# Es)Kw3^a 邮汇postal order||postal note (Am.)||post office order||money order
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=6?uYW 3>-^/ 2jaR_``=: 本票promissory note (P/N)
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CGPPo;RjK lNqYpyvy* 押汇负责书||押汇保证书letter of hypothecation
Ia[e7 E QMn'> <&Y7Q[ 7RDfhKdb 副保||抵押品||付属担保物collateral security
j^>J*gLM}W EW|bs#l )%gigQZ+ Q. @9"&)t 担保书trust receipt||letter of indemnity
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承兑||认付acceptance
8-+Ce;h up#W"`" Ic P]EgB X=8y$Yy 单张承兑general acceptance
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有条件承兑qualified acceptance
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附条件认付conditional acceptance
!#Ub*qY1Z 'H0uvvhOp *?:V)!.2z AAb3Jf`UW 部分认付partial acceptance
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