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。
Ge24Lp;Y6 会计报表statement of account
/ $'M f&XM|Bg 54f?YR XLm@, A[ 往来帐目account current
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l_(4CimOZ 现在往来帐||存款额current accout
k7z{q/]M ^.Q/iXgh hiaTJE|J? i^/H>E%u 销货帐account sales
24Htr/lPCT ?_/T$b] fJY
b)sN +jp^ 共同计算帐项joint account
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u7{1) EtcXzq>w XP65 未决帐项outstanding account
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TJb&f< iEMIzaR 贷方帐项credit account||creditor account
||4++84{ Zr;(a;QKs J-Fqw-<aFJ P"c7h7 借方帐项debit account||debtor account
McU]U9:z qV@H u/; @wXo{p@W x0L,$Ol 应付帐||应付未付帐account payable
f&Meiu+ r$Y% 15JV ]&L[] $EuI2.o 应收帐||应收未收帐account receivable
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4 # gT C6,W7M[c 新交易||新帐new account
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p 未决帐||老帐old account
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oKN<w 现金帐cash account
-ID!kZx iI%"]- 0@1 {\-IAuM 7o64|@ 'j 流水帐running account
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w {2%@I~US LgS.%Mn 暂记帐||未定帐suspense account
9Vv&\m!0 p\7(IhW@ dD"o~iEC dg42K`E 过期帐||延滞帐overdue account||pastdue account
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, Aw3 v#`P?B\ Mo+HLN To19=,: 杂项帐户sundry account
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z |JH1?n 详细帐单||明细表detail account
ws$!-t4<( vZpt}u w`Js"_\ ~*h` ?A0 呆帐bad account
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8z,|N# 会计项目title of account
ro4 XA1 9rsty{J8 fhp][)g; w/HGmVa 会计薄||帐薄account-book
YkLEK|d htGk: q@x{6zj ^g2p!7 营业报告书||损益计算表account of budiness||business report
T!N,1"r L7tC?F]}SK @cZNoD ISuye2tExq 借贷细帐||交验帐account rendered
QeVM9br)m :kDHwYv$ 1[vmK,N=E tA2I_WCl 明细帐account stated
qwU,D6 z`D;8x2b ',yY 48BPo,nWR 与…银行开立一户头to open an account with
~cSOni` 5M2G ;o sC Fqz[I 3%<xM/# 与…银行建立交易to keep account with
cM;&$IjCt "[(I* F? kW{,* b_]14 v 继续记帐to keep account
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H`$s63 ~E=.*: 5( 与…有交易to have an account with
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f ]kuMzTH joh=0nk;D 作成会计帐||有往来帐项to make out an account with
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~7 nOw 清算||清理债务to make up an account
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eGS1% [ 清洁帐目||与…停止交易to close ones account with
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|vT7cb J}qk:xGL 结帐to close an account
+1H.5| 9Kw4K#IqQ dIG(7~ #k1%}k= 清理未付款to ask an account||to demand an account
n)w@\Uyc h*f= /s>ZT8vaAs iO;q] 结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account
Cyxt EzPp sT9P t+k"$zR zm}4=Kz} 审查帐目||监查帐目to audit an account
%Ysu613mz R ;^[4<& A\Q]o#U `wI<LTzXS 检查帐目to examine an account
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+h4N <L@0w8i` >A|6kzC 转入A的帐户to charge the amount to As account
8@|_];9#. SI3ek9|XU lztPexyXZ HHD4#XcU 以计帐方式付款to pay on account
_JA.~edqM Zr_{Z@IpU MN|y5w}$u g6$X { 代理某人||为某人on ones account||on account of one
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qt ho2o/>Ef3 Pv{ {zyc 3=1aMQ 为自己计算||独立帐目on ones own account
zr?%k]A%UO 0O?B!Jr]RM )'xTDi |]~tX zY 由某人收益并负风险on ones account and risk||for ones account and risk
PIn' tV `~[zIq:}7 VcT(n7 k/O|ia6 由某人负担for ones account||for account of one
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e D Y($ l/`<iG% )h,+>U@ 按某人指示||列入某人帐户by order and for account of one
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6H ZrnZ7,!@ cu]2`DF 列入5月份帐目for May account
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9k ]$MR 编入某中帐项下to pass to the account of||to place to the account of
D,d mlv G5E03xvL gVsAz s<|.vVi" 寄出清算书to send in an account||to send in render an account
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%l 7NRq5d(lP +q"d= CN\SxK`, 支票薄cheque book
R{5Qb?&wOp U^?/nRZ mKtZ@r)u AYd7qx:~ 支票陈票人cheque drawer
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EF^6I 持票人cheque holder
wt[MzpR P `&b8wF 2J^6(vk 41mg:xW(J 不记名支票cheque to bearer||bearer cheque
+,9I3Dq X3#|9 s<H0ka@ Zaf] .R 记名支票||认人支票cheque to order
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,Ww)>O+ 到期支票antedated cheque
/_l%Dm? n>)CCf@H `+1+0?9 vUR{!`14 未到期支票postdated cheque
XL >Vwd N?U;G*G q-eC=!#} kB_G L>fc 保付支票certified cheque
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\\c DGj:qd( 未获兑现支票,退票returned cheque
4K[ E3aA Yvs)H'n= VmHok 63QMv[`, 横线支票crossed cheque
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7Gm<r D3$PvX[f )9 5&-Hs 普通横线general crossing
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b]L:4F RZ:Yu 特别横线special crossing
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g}K 21bvSK 空白支票blank cheque
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O Q4Zuz)r* ZZ?0%9 失效支票,过期支票stale cheque
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if" tisSj ?+ <iuESeDG Urj8v2k 普通支票open cheque
jB!p,fqcb Q&@Ls?pu zUXQl{ &YGd!Q 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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P_e LQ`s> q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Y1I}gD R8I%Cyc 0_q8t!<xJw :m]~o3KRy 支票换现金||兑现to cash a cheque
7DDd1"jE }(A`aB_ 6=U81 _v bCC7Bf8 清理票款to clear a cheque
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4~xKW2*`K 保证兑现to certify a cheque
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A[^' 9 填写支票数额to fill up a cheque
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v _ fqrQ1{%UH @&?E3?5ll @W6:JO 支票上划线to cross a cheque
G2qv)7{l2 vT~ey J!Er%QUR 1/+d@s#t 开发支票to make out a cheque
J|,Uu^7` ]<L(r,@, p[R4!if2 N(uH y@ 签发支票,开立支票to draw a cheque||to issue a cheque
<|Srbs+ (StX1g' :No`+X[Kq >RJjm&M 透支支票to overdraw a cheque
Q2yD4>qy ;\j7jz^uC jq%%|J.x W*S}^6ZT` 背书支票to endorse a cheque
#lAC:>s3U |j$r@ fwQVx Je A,67)li3 请付票款||清付票款to pay a cheque||to honour a cheque
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hr$Wt?B 3LGX ^J<f 支票退票to dishonour a cheque
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\*]cw `eZzYe(N ]%M&pc3U JfD-CoQS' 拒付支票to refuse a cheque
{uUV(FzF6 /tm2b<G GuK3EM*_ eHHY.^| 拒付支票to stop payment of a cheque
Hjhgu= riR(CJ}Ff +YZ*>ki W(pq_H' 提示要求付款to present for payment
Z(j"\d!y 7Tb[sc' IiU\}<O n%|og^\0 见票即付持票人payable to bearer
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>|X ) 支付指定人payable to order
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~ 已过期||无效out of date||stale
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~b@ 请给出票人R/D||refer to drawer
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gF\ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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H )51J:4 *b'4>U 文字与数字不一致words and figures differ
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N]^(+/A =cpUc]~ 支票
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>.M>,m\ 时间已过account closed
nb<e<>L rD+mI/_J` h1t~hrq aFaioE#h( 更改处应加盖印章alterations require initials
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*Dj7zt: 时间已过effects not cleared
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F\, vIS 2x>7>;> 停止付款payment stopped
5(gWK{R)* z&cM8w: UX+vU@Co[ T|8:_4/l 支票毁损cheque mutilated
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QChncIqc 汇款||寄钱to remit||to send money
Esu{c9, )s,LFIy<A "~=-Q#xO RL:B.Lv/W 寄票供取款||支票支付to send a cheque for payment
[GPCd@ j+fib} 8} W]oa7VAq Lb)rloca 寄款人a remitter
#i.,+Q "u]&~$ /vq$/
; PncJe5x 收款人a remittee
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3H0$1 c7~R0nP N8pV[\f 国外汇票foreign Bill
n$N$OFuO }K8e(i6z HCsd$M;Hbv AT)b/ycC 国内汇票inland Bill
cF4,dnI !ej]'>V,X 7nNNc[d*= JO`r)_ 跟单汇票documentary bill
gROK4'j6y Gbjh|j= 9Vqy<7i1 qEuO@oE 空头汇票accommodation bill
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q8&l%-d` 原始汇票original bill
d|oO2yzWv 2,dWD<h y+T[="W WPkKbF 改写||换新票据renewed bill
g0bYO!gCr =/_u k{ 8 eK 8-R$ #GLW3} 即期汇票sight bill||bill on demand
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$%q=tn'EX …days after date||…days after date…日后付款
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2>1~L* JLnv O CxeW5qc …months after date||…months after date…月后付款
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^b}bk t 见票后…日付款…days after sight||…days sight
3r,~-6 ('SId@ :u./"[G (z>t 4(%\ 见票后…月付款…months after sight||…months sight
r":anR( ; pd#Sn+&rf i4,p\rE0 8'zZVX D< 同组票据set of bills
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jUrt iW^J>aKy s6@mXO:H^ 单张汇票sola of exchange||sole of exchange
Cp(2]Eb uyxYCc k1q/L|') =K18| Q0m 远期汇票usance bill||bill at usance
ey=KA t !*}UP|8 1f}(=Hv{ 4_kN';a4Q 长期汇票long bill
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k[D_L` 短期汇票short bill
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Ki YND }P9 h v^b4WS+.: 逾期汇票overdue bill
9Q%lS >Ua'* <'~m1l#2 C)z4Cn9# 宽限日期days of grace
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i/3| L"|Bm{Run n(J>'Z 电汇telegraphic transfer (T.T)
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|SeabN^- Y/kq!)u;%L 邮汇postal order||postal note (Am.)||post office order||money order
x/umwT,o v ?b,>+v-w:: z}ar$}T H\Ra*EO~j 本票promissory note (P/N)
I_<XL< g[O?wH-a ,2nu*+6Y/ #y83tNev 押汇负责书||押汇保证书letter of hypothecation
'\I(n|\ RW L0@\ +7H)s Cy]=Y 副保||抵押品||付属担保物collateral security
Cf=H~&`Z ;>v.(0FE6 {R!yw`#^B wQ/* f9 担保书trust receipt||letter of indemnity
tk%f_"} P C_! -`~qmRpqY ^)Hf% 承兑||认付acceptance
XMuZ}u[U B$_4ul\) = {O ~ [s>3xWZ+a 单张承兑general acceptance
w(Z ?j%b 4k;FZo]S m1X7zU Cy 8%7%[WC# 有条件承兑qualified acceptance
by@KdQow zFq%[ X W`;;fJe hpAdoy[ 附条件认付conditional acceptance
!%G]~ r)iEtT!p* KNx/1lf -F ~DOG% 部分认付partial acceptance
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