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。
3{~hRd 会计报表statement of account
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d'f q0SvZw]f1 oa47TqFt 往来帐目account current
Zb8i[1 P mqwN<: u~%
m( {h|3P/?7 现在往来帐||存款额current accout
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pO=bcs8Z 销货帐account sales
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' TkmN.@w_C ?9 2+(s WY0u9M4 共同计算帐项joint account
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o%Pi;8 .r[J} O" Oj~k 1+* 未决帐项outstanding account
ApjLY58= g)xzy^2e ]qhVxeUm P4Wd=Xoz6 贷方帐项credit account||creditor account
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_NARA p;X[_h ;k(|ynXv 借方帐项debit account||debtor account
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?YY)b (|h<{ -L 32YE% q>!T*BQ 应付帐||应付未付帐account payable
|oPqX %? k:`^KtBMl (;C_>EL&u W $H8[G 应收帐||应收未收帐account receivable
D[:7B:i _ 4Hf?m7z &=@R, # |w,^tV 新交易||新帐new account
Qh?q0VKU^ plb'EP>e Z*jhSy tj{rSg7{ 未决帐||老帐old account
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现金帐cash account
i|.!*/qF I{B8'n{cN 2Np9*[C |)
THuE( 流水帐running account
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aH,0+ | 暂记帐||未定帐suspense account
wz>j>e6k` r{p?aG 9bqfZ"6nXY 89+m?H]K 过期帐||延滞帐overdue account||pastdue account
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L]# 杂项帐户sundry account
:%!=Ej.J #^xiv/sV !\+SE"ml (O/hu3 详细帐单||明细表detail account
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mE} 呆帐bad account
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T 会计项目title of account
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8[ -`f JhQ| YNk?1#k?i 会计薄||帐薄account-book
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w 营业报告书||损益计算表account of budiness||business report
!{r Gt`y :+!hR4Z~\; #sAEIk/ ExY
~. 借贷细帐||交验帐account rendered
.NwHr6/s* _g$6vx& V&)-u(s_S/ `Z/"Dd;F^3 明细帐account stated
<@@.~Qm' gd/W8*NFR wQ4/eQ* AGPZd9 与…银行开立一户头to open an account with
Y7!,s-v4W ,v>P05 /38^N|/Zr T9N /;3 与…银行建立交易to keep account with
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Au 继续记帐to keep account
U,aV{qz 5I t+ S+a GZ*cV3Y`& WAkKbqJV 与…有交易to have an account with
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);GeZ 作成会计帐||有往来帐项to make out an account with
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4K)P Yk o!\Vk~Vi& 清算||清理债务to make up an account
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O^,m om;jXf}A 清洁帐目||与…停止交易to close ones account with
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fn V\X.AGc J?u@' "u 结帐to close an account
vMj"% l9#M`x9 1r|'n aiZ D{ @x 清理未付款to ask an account||to demand an account
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PgxD?Oi8 w*\)]bTs v#nYH?+~mJ 结清差额to balance the account with
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z- 清算to settle an account||to liquidate an account||to square an account
$>]7NT P 7L? ~;;L$ :hCp@{ "4oY F:h 审查帐目||监查帐目to audit an account
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q%8,@xg zD7\Gv $iupzVrro 检查帐目to examine an account
f9X*bEl9;` K"#np!Y) SA)}---" $IUT5Gia` 转入A的帐户to charge the amount to As account
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sa8qv '@ (WT~g ORyFE:p$ E@Q+[~H } 以计帐方式付款to pay on account
!T#~.QP4 wh[XJ_xY '8}*erAg s(r(! FZ 代理某人||为某人on ones account||on account of one
.@gv}`> RU>T?2 Iyz} ;7yVI XGbtmmQG 为自己计算||独立帐目on ones own account
ZlUd^6|:3 w8%<O^wN, gj0gs Jp=ur)Dj 由某人收益并负风险on ones account and risk||for ones account and risk
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4b,N"w{v 由某人负担for ones account||for account of one
zdlysr# A<ur20 sFT-aLpL@V Z455g/=ye 按某人指示||列入某人帐户by order and for account of one
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kbzJ F)z]QJOw 列入5月份帐目for May account
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8P:U FrIgu k1 ;*{y!pgb '+hiCX-_ 编入某中帐项下to pass to the account of||to place to the account of
"\Zsr6y hl(M0cxEWP j,Eo/f+j5 E=_M=5] 寄出清算书to send in an account||to send in render an account
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`hj]@.] \25Rq/&w C4H M /59jkcA+ 支票薄cheque book
=6y4* f {0 IEizQ|i .z^ePZ|mV ^i&sQQ({ 支票陈票人cheque drawer
"t$c'` Eaf6rjD Ghs{B8 <5%x3e"7u 持票人cheque holder
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P* w] i&N1i ]?whx&+ 不记名支票cheque to bearer||bearer cheque
Uo>pV9xRG oJE~dY$Q +&6R(7XC >`R}ulz) 记名支票||认人支票cheque to order
Km7HB!=< 2Z;wU] :s`~m;Y9? !ba /]A/ 到期支票antedated cheque
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} F)Oe;z6 :Q@=;P2 3WZdP[o! 未到期支票postdated cheque
D/[(}o( dtD)VNkBZ 9y "R, 'id]<<F 保付支票certified cheque
G;#-CT XUTI0 YC+}H33 29p`G1n 未获兑现支票,退票returned cheque
\0?^%CD+@ <Yif-9 \ <b-I 2Hl0besm 横线支票crossed cheque
}q7rR:g lJ1_Zs ` |+K3\b 8@y@} 普通横线general crossing
QT)D|]bH jYE<d&Cq b|F4E{{D^ Qa-]IKOs 特别横线special crossing
H <7r o,}`4_N|| Zt;3HY=y /<ODP6Yy; 空白支票blank cheque
7L2$(d4 Y7{|iw(# 4B?8$&b Ldqn<wNnI 失效支票,过期支票stale cheque
u By[x 0 R{={7.As+ H5wzzSV!:B eb%`ox@& 普通支票open cheque
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i $d\]s]}` za$v I?ux wyG7SA 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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i~1bfl N<XS-XB, KA^r,Iw 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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< (|Zah1k&] 支票换现金||兑现to cash a cheque
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uKlI /XEt2,sI9 ?4QX;s7 清理票款to clear a cheque
Rb!V{jQ S:b-+w|* b{X,0a{* VAGQR&T? 保证兑现to certify a cheque
{|:ro!& VR:4|_o Q:rQ;/b0/ _o,Mji| 填写支票数额to fill up a cheque
kF,_o/Jc p>9-Ga i"4&UJu1; ONr}{T%@/ 支票上划线to cross a cheque
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:oN$w\A I;u1mywd 开发支票to make out a cheque
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/>J ,\".|m1o. YoU|)6Of 签发支票,开立支票to draw a cheque||to issue a cheque
j*XhBWE? O%hmGW4 4xYW?s( '=eG[#gy 透支支票to overdraw a cheque
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7 V:Z}cfR .7 )P|&o%E 背书支票to endorse a cheque
)c; YR}tC =uG}pgh0 #gQaNc? _zuX6DO 请付票款||清付票款to pay a cheque||to honour a cheque
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U!PW 支票退票to dishonour a cheque
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\W%8 拒付支票to refuse a cheque
,SVl>~! 4lCEzWo[/ D# Gf.c vGST{Lz; 拒付支票to stop payment of a cheque
Q"(*SA+-| <meQ ,SZYZ 25 Dwx^hNh 提示要求付款to present for payment
\H&8.<HJ ?D?ldg $eSSW+8q" _G62E$= 见票即付持票人payable to bearer
50E?K! e'y$X;nIv 1*VArr6*6 9CNeMoA$p: 支付指定人payable to order
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$ J ` pPD}>q J? 4E Hl 已过期||无效out of date||stale
>;NiG)Z ?LAiSg=eq g^mnYg5 bd$``(b`v 请给出票人R/D||refer to drawer
#`5>XfbmQ( b;2[E/JKB Cx[Cst` V/dL-;W; 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
tbm/gOBw t`!@E#VK 6Qx[W>I tso\bxiU 文字与数字不一致words and figures differ
]fdxpqz .[Nr2w:> k;~*8i=%,\ K @h94Ni6 支票
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时间已过account closed
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h~ 0/4"Jh$t 更改处应加盖印章alterations require initials
)/FEjo QP~Iz*J' $MYAYj9r) jFH wu* 3;<Vv*a"Dm
]ddTHl 时间已过effects not cleared
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B'QcD ]q":ta!f 停止付款payment stopped
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: m> YjV>5 9lR- 支票毁损cheque mutilated
m+ =L}[ ^o-)y"GJ M'sq{K9 {9;x\($&a 汇款||寄钱to remit||to send money
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E 寄票供取款||支票支付to send a cheque for payment
.qfU^AHA ,(v=ZeI {osadXdC &S9O:>=* 寄款人a remitter
M}\p/r= %uQOAe55 Gg# 1k TK MnBHm!]& 收款人a remittee
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( kR]AW60OE 国外汇票foreign Bill
V: P tBtmqxx mBON>Z[4. V:h3F7 国内汇票inland Bill
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G #'fQx`LV Tr$37suF 9w}_CCj3 跟单汇票documentary bill
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"3uuk8 >)8<d3m 空头汇票accommodation bill
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6Gh' HzZ.q2Zz% 原始汇票original bill
fIii J5L[)Gd)D &2//\Qz Zd~Q@+sH 改写||换新票据renewed bill
-oB`v' ueu=$.^;g VX,@Gp_' m $LHF=tYS 即期汇票sight bill||bill on demand
fK;I0J ,ek0)z. evro]&N{ -}KW"#9c …days after date||…days after date…日后付款
*zl-R*bM$ GN=-dLN \(`,z}Ht _ ]~kgsI[E …months after date||…months after date…月后付款
$&KiN82, CW'<Nh Y8Z-m (OQ )Kg_E6 见票后…日付款…days after sight||…days sight
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&5AbIZ ,.TwM;w= =g<Y[Fi2 见票后…月付款…months after sight||…months sight
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=0_((eXwf F0tx.]uS 同组票据set of bills
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IUTo |6T"T P tW=oAy 单张汇票sola of exchange||sole of exchange
8c' 5P G4QsR7 UmOK7SPi j38>5DM6L 远期汇票usance bill||bill at usance
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K> 0*50uK=5 yPT\9"/ .(X!*J]G 长期汇票long bill
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`n "fWm{; 短期汇票short bill
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u1|5 逾期汇票overdue bill
4S*7*ak{ F?hGt]o =`MMB|{6 *FC26_pH 宽限日期days of grace
b*dEX%H8sf e\WG-zi/ T74."Lo# +Q&CIo 电汇telegraphic transfer (T.T)
0&2eiMKG?n S@6 :H" {!37w[s~ rj-Q+rgup 邮汇postal order||postal note (Am.)||post office order||money order
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6@u|h 本票promissory note (P/N)
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; 押汇负责书||押汇保证书letter of hypothecation
m"tke'a </33>Fu) 7oFA5T _ ~)%DiGW& 副保||抵押品||付属担保物collateral security
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A]AM|2 D , \R,
O 担保书trust receipt||letter of indemnity
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V _Rey~]iJJ8 承兑||认付acceptance
9<6Hs3|.! *kKdL <n)R?P(or <G#z;]N 单张承兑general acceptance
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~R\U1XXyUY 8b:\@]g$ 有条件承兑qualified acceptance
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/ 附条件认付conditional acceptance
(h>+ivf| +d/^0^(D\5 iBPx97a Q2K)Nl >_ 部分认付partial acceptance
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