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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^s 会计报表statement of account
zPb"6%1B I~c}&'V * km- pp m3_)UIJZ 往来帐目account current
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l4`h)_q 3-2?mV>5 !E\J`K0_e 现在往来帐||存款额current accout
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H*>5ne=x 销货帐account sales
-QP1Se*# kc:2ID& Ga^k1TQq !^A t{[U 共同计算帐项joint account
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未决帐项outstanding account
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8 &]/.=J 贷方帐项credit account||creditor account
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\ vweD{\b 借方帐项debit account||debtor account
}L*cP;m# rhvsd2zi \(ZOt.3!J o>Z+=&BZ@a 应付帐||应付未付帐account payable
#/`V.jXt> doaqHri\, "A9 c] \7,'o] >M- 应收帐||应收未收帐account receivable
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'S9 Ss7XjWP.} qT L@N9 J&6]3x 新交易||新帐new account
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!3 K<+h/Ok 未决帐||老帐old account
.oo>NS u5FlT3hY. /1lUFL2D x_5H_! \# 现金帐cash account
?5 d3k% Ws`P(WHm 0qV!-i _sCpyu 流水帐running account
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yO\$m ^T|~L<A3 z7J2O _#+~#U%5n 暂记帐||未定帐suspense account
j7 D\O rB:W\5~7 Sc*O_c3D RtR]9^:~ 过期帐||延滞帐overdue account||pastdue account
YX_p3 6(}8[i: mko<J0|4 [?hc.COE 杂项帐户sundry account
dLm~]V3 7>J8\= !}^{W)h[ y8un&LP 详细帐单||明细表detail account
pemb2HQ'4j @vaK-&|#$ 70:a2m /%U+kW 呆帐bad account
9_F2nmEv .~6p/fHX fNx3\<~V= 6nRD:CH)X 会计项目title of account
@DrMaTr [x5T7= T0Q)}%L Hs8c%C 会计薄||帐薄account-book
}CA oB::& n-{G19? aQaO.K2 kfBVF%90 营业报告书||损益计算表account of budiness||business report
Q': }'CI ,xrXby|R" -lm\~VZT3 Llk4 =p 借贷细帐||交验帐account rendered
Q%(LMq4UG .3&zP BXVmt!S5F { CkxUec 明细帐account stated
wbzAX 5TVDt 0Q=4{*:? ZO+c-!%[( 与…银行开立一户头to open an account with
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niI( ayuj)]b 与…银行建立交易to keep account with
41WnKz9c -1~bWRYq C9U~lcIS %J?;@ G)r 继续记帐to keep account
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- SqTO~zGC 与…有交易to have an account with
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KHR X 6/k `J 作成会计帐||有往来帐项to make out an account with
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X2ytgX 2;NIUMAMM o jzO?z 清算||清理债务to make up an account
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| T+m`a# H~1*`m {mMrD 5 清洁帐目||与…停止交易to close ones account with
_mKO4Atw 1GVJ3VXt JGp~A#H& oW(p (> 结帐to close an account
O2?ye 4uq `AeId/A4n 'Uew(o V4}9f5FR 清理未付款to ask an account||to demand an account
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%lAJ]$m R}a,.C 结清差额to balance the account with
l.?R7f a%7ju4CVj 2P~zYdjS _) 2fXG! 清算to settle an account||to liquidate an account||to square an account
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A4y~k lqa.Nj 审查帐目||监查帐目to audit an account
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!9DqW&8 ^wCjMi(sj |f&)@fUI 检查帐目to examine an account
^)conSm 7\'vSHIL `UL#g![J G*ZHLLO4S\ 转入A的帐户to charge the amount to As account
kehv85 s={AdQ Glcl7f"<^ meT~b 以计帐方式付款to pay on account
+.whEw(i v_"p)4&' 33DP0OBL^ =O1N*'e 代理某人||为某人on ones account||on account of one
oJbD|m aR ao\Wp| 4:=']C (EGsw o 为自己计算||独立帐目on ones own account
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rh 2?58=i%b 由某人收益并负风险on ones account and risk||for ones account and risk
ttuQ,SD kMAQHpDD e3UGYwQ T~7i:<E^ 由某人负担for ones account||for account of one
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*LqW }$s#H{T! 按某人指示||列入某人帐户by order and for account of one
2i*-ET &WE| 9 #ok1qT9_ 4=td}% 列入5月份帐目for May account
!*ct3{m XYhN;U}Z \:-#,( .V l7]:b8 编入某中帐项下to pass to the account of||to place to the account of
<61T)7 Ikql bO>q`%& S:4'k^E 寄出清算书to send in an account||to send in render an account
T_|%nF-+ @&t';"AE m.e+S,i IL` X}=L_ 支票薄cheque book
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@H2c77% 支票陈票人cheque drawer
\7rFfN3 c""*Ng*T P&"8R "{1`~pDj? 持票人cheque holder
: kz*.1 +>h}Uz l{ja2brX 8+K=3=05#U 不记名支票cheque to bearer||bearer cheque
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P 记名支票||认人支票cheque to order
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fgvu 9o5W\.A7[D oU`8\n]( m}&cX Y 到期支票antedated cheque
BH6)`0&2*N 2(M^8Bl r8>(ayJ, F5la:0fb 未到期支票postdated cheque
Agt6G\n )@+lfIE(l XCr\Y`,Z@ .XDY1~w0 保付支票certified cheque
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UHA qNb|6/DG !wP|t#Sc9 未获兑现支票,退票returned cheque
,p2BB"^_i ;^+# YuufgPE*H aK>5r^7S 横线支票crossed cheque
XJJdCv^ {p3VHd# Tk~RT<\Ab+ b{Srd3 普通横线general crossing
n.9k< ZccQ{$0H v`& 4C AV) 特别横线special crossing
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}#0MJ6L d'j8P 空白支票blank cheque
YdsY2 `"~s<+ ">pW:apl% vwy10PlqL 失效支票,过期支票stale cheque
QY14N{]T\p >JdA,i}1 p }p1>-j ]MI>"hn 普通支票open cheque
R}~p1=D ;/tZsE{ "V/|RC F.;G6 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
85;hs $BIQ#T>qK jC_7cAsl <(|No3jx 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/rMxl(wD' >R|*FYam !r=^aa(\ >)5=6{x 支票换现金||兑现to cash a cheque
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1|K>V;C nq'vq]] kk`BwRh)d; 清理票款to clear a cheque
1-z*'Ghys *7`N^e _W@SCV)yH Y-8qAF?SJ] 保证兑现to certify a cheque
!AR$JUnX ,p(4OZz5, w8~J5XS $`nKq4Y 填写支票数额to fill up a cheque
9ICC2%j| 5f54E|vD iEDZ\\, lHYu-}TNP 支票上划线to cross a cheque
= mnjIp HSt|Ua.c/h .aRL'1xHl 9&'I?D&8 开发支票to make out a cheque
+n1jP<[<N xP@VK!sc >.R6\>N% 3YY<2< 签发支票,开立支票to draw a cheque||to issue a cheque
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z>Y 透支支票to overdraw a cheque
`_2#t1`u V/j]UK0$ =k4yWC5- K#"@nVWJ.m 背书支票to endorse a cheque
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h]Zc&&+8{ ?e|'I" 请付票款||清付票款to pay a cheque||to honour a cheque
(xU+Y1*g"% %iPu51+= uo1G (vIrXF5Dnj 支票退票to dishonour a cheque
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w: 拒付支票to refuse a cheque
-_jV.`t >l$vu-k)~4 b("JgE` uTJi }4cw 拒付支票to stop payment of a cheque
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i6r]j_ A!v-[AI[ hp(n;(OR
> qA5 提示要求付款to present for payment
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}B /,v:!* KmV>tn BQ \Rn.ug 见票即付持票人payable to bearer
<$.KCLP Q:+Y-&||" hMJ \a OU=9fw 支付指定人payable to order
S&-sl 0:G@a&Lr DT&[W<oN i7~oZ)w 已过期||无效out of date||stale
Xi5kE'_ o,) p *glO ~QdwoeaD 4x'^?0H@ 请给出票人R/D||refer to drawer
"sFdrXJ _}]o~ >ge-yK 1 Tu_dkif' 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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GMHo{] eEsEW<su kt1f2cj 文字与数字不一致words and figures differ
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Vm8;{S q oW]&]*>J 支票
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(p} N9n$ 时间已过account closed
z!Kadqns MC#bo{Bq3- [ur/` -lL*WA` 更改处应加盖印章alterations require initials
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wX 41R]pF 时间已过effects not cleared
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*f%>YxF Hu3wdq 停止付款payment stopped
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s ^5GW$ 支票毁损cheque mutilated
cTTW06^ q@hzo>[ 1BHG'y 8T)&`dM6P~ 汇款||寄钱to remit||to send money
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^I.5Z3 寄票供取款||支票支付to send a cheque for payment
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Iz ew _-Eb wr(*?p]R 寄款人a remitter
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> XW{>-PBg: QqNW}:# 'H8(=9O1d 收款人a remittee
FTc.]laO G;NF5`*4mc xL|;VyD W14F 国外汇票foreign Bill
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<JMcIV837 国内汇票inland Bill
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Ys"W x 跟单汇票documentary bill
r(d':L V fXI:Y8T qd3Q}Lk m,C1J%{^ 空头汇票accommodation bill
/~*_x=p: \^I>Q_LU KL$bqgc(p3 2(5ebe[ 原始汇票original bill
z#BR5jF s,#>m*Rh xGTP;NT_H T91moRv 改写||换新票据renewed bill
3(C\.oRc W>-Et7&2 -*5Rnx|Y{ "&Po,AWa 即期汇票sight bill||bill on demand
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;7N{^"r ()&~@1U O G<,- 7 …days after date||…days after date…日后付款
@(r/dZc 6aM*:>C" )95f*wte |rm g#;/D …months after date||…months after date…月后付款
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|;U cGjPxG; ;WR,eI.. 见票后…日付款…days after sight||…days sight
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O$ %-70 h=;{oY<V)? jKt7M>P N('&jHF 见票后…月付款…months after sight||…months sight
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K|5bK *_>Lmm.yh 同组票据set of bills
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_>~ w@,zFV 单张汇票sola of exchange||sole of exchange
E>l~-PaZY /?SLdW t!RiU ZAo N7e"@Ic 远期汇票usance bill||bill at usance
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;!yQ m *JaXa 长期汇票long bill
4?B\O`sy. |\pbir SL5Ai/X0N | Bi! 短期汇票short bill
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K6R.@BMN 9T<x& KCs[/] 逾期汇票overdue bill
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{>7-0 宽限日期days of grace
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电汇telegraphic transfer (T.T)
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邮汇postal order||postal note (Am.)||post office order||money order
LGn:c; 6Yln,rC |:gf lseE 4%4 }5UYN 本票promissory note (P/N)
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.!~E)P 押汇负责书||押汇保证书letter of hypothecation
~A\GT$ ZP(f3X@ HAa;hb [TmIVQ!B 副保||抵押品||付属担保物collateral security
p>huRp^w %%[LKSTb r 8RoE`/T DW[N|-L 担保书trust receipt||letter of indemnity
#"G]ke1l$ ~nay" g: lNYt`xp )?anOD[ 承兑||认付acceptance
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PSR 单张承兑general acceptance
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有条件承兑qualified acceptance
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b (B .(cw>7e3D 附条件认付conditional acceptance
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fb g,!L$,/F 部分认付partial acceptance
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