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。
-fhAtxkg 会计报表statement of account
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wy;8a f*UBigk W&WB@)ie XlE$. 往来帐目account current
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Y><l 现在往来帐||存款额current accout
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^_ 销货帐account sales
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%Rv Yjpb+} :t_}_!~ ?<-wHj) 共同计算帐项joint account
9)1P+c-- m>g}IX&K' QxP` f KC8 \CP*i_:" 未决帐项outstanding account
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K R:SIs\%o wOD/Z8 贷方帐项credit account||creditor account
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d+"3M /5Gnb.zN) 借方帐项debit account||debtor account
8JQ<LrIt9 ^xBb$ I8XGU) h #$_<U 应付帐||应付未付帐account payable
(or =f` :7zI3Ml@7 W66}\&5 Y}eZPG.h 应收帐||应收未收帐account receivable
>b[4 D'U\]'. "j*fVn s|Imz<IE 新交易||新帐new account
T\<M?`Y t[L2'J.5 j@kRv@ &utS\-;G 未决帐||老帐old account
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2f $Qx(aWE0 @y&h4^)z 现金帐cash account
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d{D3e[p^ P,s)2 s'nZ 流水帐running account
AmUe0CQ:k' L%=BCmMx IJL^dXCu D*<8e?F 暂记帐||未定帐suspense account
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=jX 过期帐||延滞帐overdue account||pastdue account
C/grrw ^@l5u= TLR Lng exa}dh/uC 杂项帐户sundry account
0|f_C3 jHUz`.8B A=@V LU4% j:\_*f 详细帐单||明细表detail account
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'q bN<O<x1j ]J0Y^dM &El[ 呆帐bad account
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2 a*e|>p DO .5$V7t.t$\ dzk?Zg 会计项目title of account
's%ct}y\J dnhpWVhn |<5J _^,[wD 会计薄||帐薄account-book
_cnrGi}T kB!M[[t J>&dWKM3 $4fjSSB~ 营业报告书||损益计算表account of budiness||business report
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b~N|DKj lj% ;d' 借贷细帐||交验帐account rendered
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4pOc` 1tK6lrhj 明细帐account stated
;Ef)7GE@\[ c_j)8 gJ}'O4*b m'vOFP)' 与…银行开立一户头to open an account with
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_7tRkn hJL0M! 与…银行建立交易to keep account with
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<uFU V ~S<F 6!Ap;O^* GCmVmOdKr 继续记帐to keep account
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.>f 5;uX"zG 与…有交易to have an account with
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KbpI>;[ gB'Ah -@,P 作成会计帐||有往来帐项to make out an account with
]k%KTvX*G k?*DBXJv MyS7AL Ab|NjY: 清算||清理债务to make up an account
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7QRvl6cv 清洁帐目||与…停止交易to close ones account with
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0_r OKH~Y-%< 结帐to close an account
7]+'%Uwu) +,w|&y 5~TA(cb5 rG'k<X~7 清理未付款to ask an account||to demand an account
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[V 1$!K2=%OXj %b'VEd7 结清差额to balance the account with
9YsO+7[ =kkA !ES#::;z? ~.=!5Ry 清算to settle an account||to liquidate an account||to square an account
{xx;zjt%}} u+T, n KQI} 5 V$%Fs{ 审查帐目||监查帐目to audit an account
E;e2{@SX2K FbT&w4Um= tqk6m# @( /hy!8c7 检查帐目to examine an account
N=q29JU zU=[Kc=$ tTxo:+xg !ZcALtq 转入A的帐户to charge the amount to As account
m!>'}z ap_+C~%+ 8*){*'bf ZQ8Aak 以计帐方式付款to pay on account
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ONy9 代理某人||为某人on ones account||on account of one
K%@SS8!oy 8+b3u05 9Qd'=JQl VL1z$<vVXt 为自己计算||独立帐目on ones own account
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MkA.> enepAu-="p l3$?eGGM 由某人收益并负风险on ones account and risk||for ones account and risk
VrP%4P+ akoKx)(< "qp_*Y ,6)y4=8 L 由某人负担for ones account||for account of one
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L6T 按某人指示||列入某人帐户by order and for account of one
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s3Vl 列入5月份帐目for May account
lO@Ba;x "61n?Z#,M[ \'b-;exH /!3:K<6@ 编入某中帐项下to pass to the account of||to place to the account of
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p <C xet~x &"0[7zgYQz 寄出清算书to send in an account||to send in render an account
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k )9,"~P2[R 支票薄cheque book
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U]7V MQu6Tm H 支票陈票人cheque drawer
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1 rKq]zHgpo D.f=!rT7E7 OkXOV 持票人cheque holder
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Ax*.L $r_ gFv 不记名支票cheque to bearer||bearer cheque
HB:i0m2fJW %m`QnRX?D : Tl?yGF $4]PN2d& 记名支票||认人支票cheque to order
r8$TT\?~ RPQ)0.O7 egvWPht'_ ]y
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}% *g\%L <NO~TBHF 03T.Owd p,/^x~m3a 未到期支票postdated cheque
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Iz ?0X.Ith^. 保付支票certified cheque
t=#)3C`Q} n66_#X }z#8vE; |Sq>uC) 未获兑现支票,退票returned cheque
o6oYJ`PY xl$ Qw' E%N]t} }[ ZWH`s 横线支票crossed cheque
oxZ(qfjS WP9=@X Z l(W3|W#P &XP 0 普通横线general crossing
2NM}u\%c/ o\N}?Z,Kk \9DTf:!4Z iuEdm:pW 特别横线special crossing
{H74`-C)W FgxQ}VvlH -|5&3HVz x,+zw9 空白支票blank cheque
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r B4C`3@a 42M3c&@P 失效支票,过期支票stale cheque
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$lh Jx]`!dP3 lz>hP 普通支票open cheque
?QgWW ?`xId;}J#7 WW.=>]7; he,T\}; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
rlq8J/0/+ #X+) P06K0Fxf tF4"28"h 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
DIY WFVh Oo E@30+ hn-S$3')` :3k(=^%G! 支票换现金||兑现to cash a cheque
Lqt] hikun2 ;]gph)2cd XX =A1#H 清理票款to clear a cheque
{r"HR%*u 28-@Ga4 8r5j~Df w*?JW 保证兑现to certify a cheque
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填写支票数额to fill up a cheque
I$YF55uB 1t6UI4U!$ P_9O8"W 'uh6?2)wG 支票上划线to cross a cheque
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aB 83@+X4ptp /)|*Vzu G 2mv6xK' 开发支票to make out a cheque
}Vt5].TA {_ocW@@ )|:|.`H W6Hiqu+ 签发支票,开立支票to draw a cheque||to issue a cheque
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[%] 透支支票to overdraw a cheque
]p~XTZgW `.n[G~*w~1 aw(P@9] ^ H'|iju 背书支票to endorse a cheque
GDk/85cv0$ lGxG$0`;; s3q65%D %;gD_H4mm 请付票款||清付票款to pay a cheque||to honour a cheque
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;yH/GN#O 支票退票to dishonour a cheque
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?3ifP6I 2lQ'rnqS) |XeuqZa f F?=W 拒付支票to refuse a cheque
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ha!.&DO 67d0JQTu mWtwp- hd\iW7 拒付支票to stop payment of a cheque
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U|,VH-# 提示要求付款to present for payment
3dXyKi " 4s,a m|'TPy fuQ?@F 见票即付持票人payable to bearer
++xEMP) &}rh+z ^G15]Pyw P\SE_*& 支付指定人payable to order
`6UW?1_Z5 0LxA+ w+PbT6; O GSJR`yT 已过期||无效out of date||stale
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Krz[ f V"gnG](2l |FH/Q-7[ 请给出票人R/D||refer to drawer
A2]N := ]kR 93 ^oM*f{9 C%l~qf1n 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
'R= r9_% 6X)8vQH EY':m_7W /8lGP!z 文字与数字不一致words and figures differ
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`\8z 支票
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Bx2E9/S3 时间已过account closed
}wz )" u.R:/H<>~ J=5G< tvZpm@1 更改处应加盖印章alterations require initials
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n~k;9` 时间已过effects not cleared
TAIcp*)ZM 4>gkXfTF <5G*#0gw @zW'!Ol 停止付款payment stopped
8g^OXZ qbpvTTF 1vu=2|QN %#Fd0L 支票毁损cheque mutilated
0(h *<g: |&o%c/ Jx(%t<2 3T%WfS+ 汇款||寄钱to remit||to send money
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_ 寄票供取款||支票支付to send a cheque for payment
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ZA /!ux P~2U 寄款人a remitter
lmgMR|v _\1wLcFj JIQS'r ;N6L`|
收款人a remittee
zH.DyD5T; |r$Vb$z -6aGcPq (Rve<n6{A 国外汇票foreign Bill
Gmf.lHr$% K3M<% 7_?:R2]n D/"[/! 国内汇票inland Bill
:I1)=8lO H_3S#. YR=<xn;m. n'U*8ID 跟单汇票documentary bill
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Lhpj[C GTyS8`5E* 空头汇票accommodation bill
1.4]T, ` =;9Wh!{ g~S>_~WL C7[_#1Oz 原始汇票original bill
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.gW 改写||换新票据renewed bill
p3M)gH=N ={o>g' b54<1\& n{6XtIoYq 即期汇票sight bill||bill on demand
Ks(+['*S kOmTji7 wm}6$ n?Za A|,\}9)4X[ …days after date||…days after date…日后付款
.9#4qoM' ~*GJO74 !k)}p_e 47ppyh6@ …months after date||…months after date…月后付款
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<x,u!}5J 见票后…日付款…days after sight||…days sight
L= O,OS+ v7&e,:r2E@ VLQDktj& '>^+_|2 见票后…月付款…months after sight||…months sight
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r U <N}UwB& y\$B9KX 同组票据set of bills
3ZGU?Z;R _r0oOp E 4_TxFulX. b8P/9D7K? 单张汇票sola of exchange||sole of exchange
s^TF+d?B };o6|e:2E o7i/~JkTP %*wJODtB| 远期汇票usance bill||bill at usance
9$c0<~B\ @C k6s bg[k8*.:F *91iFeKj= 长期汇票long bill
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' 短期汇票short bill
eS8tsI }@J&yrqg b#(SDNo6 "IA[;+_" 逾期汇票overdue bill
$~`a,[e< 1_%jDMYH dd>|1'-] |}b~ss^ 宽限日期days of grace
ck>|p09q'9 :0$(umW@I" 3Bee6N> }jBr[S5 电汇telegraphic transfer (T.T)
B(wk $2 k!H;(B"s- _6Wz1.]n zhY VMQ 邮汇postal order||postal note (Am.)||post office order||money order
K++pH~o ge)g ?IP4 %_;q<@9) *M\Qt_[ 本票promissory note (P/N)
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hdi)C,7Y qUA&XUJ XeX0\L')R 押汇负责书||押汇保证书letter of hypothecation
fIN8::Cs[ jv>l6) z)xGZ*{= }@=m[Zx# 副保||抵押品||付属担保物collateral security
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F2eGh 担保书trust receipt||letter of indemnity
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q 承兑||认付acceptance
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X&mEz 单张承兑general acceptance
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:&k p ^$f}s,09 G 5w: 有条件承兑qualified acceptance
\g< M\3f Yf&x]<rkCp >i7zV`eK &:`T!n 附条件认付conditional acceptance
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yY 0M(\xO L3iYZ>] 部分认付partial acceptance
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