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。
i]YQq! B 会计报表statement of account
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o^UYZ6 gO/(/e>P x$Dv&4 s{IoL_PJP 往来帐目account current
7'8O*EoB' ~FsUK;? iY($O/G[+ :
1{j&$ 现在往来帐||存款额current accout
0GR9opZtA [a`i{(! J~}UG]j n %*gO<U4L] 销货帐account sales
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j$ 共同计算帐项joint account
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mF2h x3P@AC$\ y8 N b8m 未决帐项outstanding account
K]u|V0c |-mazvA 6+FON$8 k|_2aQ02 贷方帐项credit account||creditor account
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6_: S?{5DxilO s6D-?G*u%8 借方帐项debit account||debtor account
m7"f6zSo( 5;{Bdvcv HDEG/k/~m 3/AUV%+ 应付帐||应付未付帐account payable
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v#^GNm ]/bE${W*] gctaarB& 应收帐||应收未收帐account receivable
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uaKB TH|hrL;:8 ]Rye AJ3 新交易||新帐new account
=l(JJ Kzb@JBIF d.AjH9 jg W~tOH=9> 未决帐||老帐old account
`@M4THt jE#8&P~ /4?`F}7) Fjzk;o 现金帐cash account
(HI%C@e9 J$Epj TJpv"V h7$!wf!I 流水帐running account
[Mz;:/ s]c$]&IGG wDO5Zew! @"8QG^q8de 暂记帐||未定帐suspense account
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/s&9 6\;1<Sw* 过期帐||延滞帐overdue account||pastdue account
f>dkT'4 qfu2}qUX~% lc-|Q#$3$ d*$<%J 杂项帐户sundry account
5@$4.BGcF mPin\-I H Im,
"iYk K]8wW;N4 详细帐单||明细表detail account
f'O vG@ ]5fM?: <l qJU)d %,et$1`g 呆帐bad account
v{ n}%akc 5V~p@vCx 1`lFF_stkP A#S:_d 会计项目title of account
/zf>>O` W_\L_)^X T''+zk "5:f{GfO#v 会计薄||帐薄account-book
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$ WN+Jf [IFRwQ^%_O 营业报告书||损益计算表account of budiness||business report
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zoc"' %:KV2GP rs Uw(K^ 借贷细帐||交验帐account rendered
<C%-IZv$ ;-pvc<_c< G*i# \ { $/Fk6qr 明细帐account stated
7&V^BW 4>VZk^%b# ~e77w\Q0 N
u/Qa:H_{ 与…银行开立一户头to open an account with
*}ee"eHs FJ~_0E#L ?vn 0%e868 eD{ @0& 与…银行建立交易to keep account with
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|?p3% 继续记帐to keep account
'0')6zW5s KHecc/,,S _$\5ZVe >xV<nLf/ 与…有交易to have an account with
/~l/_Jct@G * \o$-6<
~Oq,[,W mERrcY Y{ 作成会计帐||有往来帐项to make out an account with
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zLw h6^?Y ;q,)NAr& 清算||清理债务to make up an account
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n22hVw f:[d]J| )n}]]^Sc 清洁帐目||与…停止交易to close ones account with
z[\W\g*|ri _d[2_b1 ~26s7S} #EmffVtY 结帐to close an account
sb|3|J6= 5<O61Lgx A2|o=mOH u@bOEcxK 清理未付款to ask an account||to demand an account
ra%R:xX g)9JO6]
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oEBFG 结清差额to balance the account with
oBj>9I; a\&(Ua %kZ~xbY c[h'`KXJf- 清算to settle an account||to liquidate an account||to square an account
#OD@q; zh^jWu iVKbGgA "zedbJ0 审查帐目||监查帐目to audit an account
u3M`'YCb <RoX| zJw W"-EC`nP 53`9^|: 检查帐目to examine an account
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~ 转入A的帐户to charge the amount to As account
kj{rk^x !$p2z_n$@. #FqFH>-*2 &ppE
|[{ 以计帐方式付款to pay on account
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( 代理某人||为某人on ones account||on account of one
piYws<Q {{.sEi* vJTfo#C| ol?z<53X] 为自己计算||独立帐目on ones own account
xm}q6>jRV ;&+[W(7Sy x2j/8]'o P~Te+ -jX} 由某人收益并负风险on ones account and risk||for ones account and risk
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Z%jV hl6,#2$ 由某人负担for ones account||for account of one
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!?>C@o NJ|NJp&0 C.yY8?| 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
h1^9tz{ ]z-']R; \LO_Nu9 r{K\(UT]! 编入某中帐项下to pass to the account of||to place to the account of
!lQ#sL` JqI6k6~Q^ v87$NQvwQ T!u'V'Ei2 寄出清算书to send in an account||to send in render an account
jIAW-hc] >AR Tr'B Z:#.;wA G$;>ueM 支票薄cheque book
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hl 8 A2if9E3 k~0#'I9 支票陈票人cheque drawer
y#]}5gJ gB(9vhj$ 'RDWU7c9] La`h$=#` 持票人cheque holder
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E4Y"X 不记名支票cheque to bearer||bearer cheque
w) =eMdj\o jg~_'4f# Q,zC_ ' 2>l 记名支票||认人支票cheque to order
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XeOP $z= 0[%L @4;HC=~ ~_ *H)| 到期支票antedated cheque
|if'_x1V 98BYtxa ^4+r*YvcM ?
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未到期支票postdated cheque
(FM4 ^#6 riID,aut 0;}Aj8Fle aQ&uC )w 保付支票certified cheque
?K0U3V$s joe9.{ a*V9_Px$& BRe{1i 6 未获兑现支票,退票returned cheque
Gu2_dT +Qt[1Xq a lrt*V|= Ymq3ty]Pe 横线支票crossed cheque
\0D$Mie rqF"QU= l /E)9v$! Z*9L'd"D| 普通横线general crossing
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6 :Q< 特别横线special crossing
USprsaj qB+n6y% 5Yl6? +i+tp8T+7 空白支票blank cheque
PCtkjd 4K E)g VO9XkA7 8zAg;b[ 失效支票,过期支票stale cheque
VQ2Fnb4 oB4#J* jA,|JgN|n TaOOq}8c# 普通支票open cheque
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6\ eO'xkm J2'K?|,m }?J~P%HpF 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
r]0(qg )U'yUUi Z9xR or7pJy%4" 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
y<|)'( $Buf#8)F* QTYYghz qp\BV #E 支票换现金||兑现to cash a cheque
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C_|gd ;,dkJ7M v`SY6;<2 清理票款to clear a cheque
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5$O V/ +Jc(N QNb>rLj52 *qG$19b 保证兑现to certify a cheque
O4E(R?wd awFhz 6 Jh?z=JY jXWNHIl)@ 填写支票数额to fill up a cheque
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B VJg,~lQN#t PPj[;(A n8$=f'Hgb 支票上划线to cross a cheque
g#qNHR }%x}fu# )tD6=Iz^5 b_l3+'#ofM 开发支票to make out a cheque
]H+{eJB7O xg} ug[ ]26mB (f~gEKcB2u 签发支票,开立支票to draw a cheque||to issue a cheque
,gmH2. ]`d2_mu ZBJ3 VK s^cc@C 透支支票to overdraw a cheque
{i>Jfl]G} 74_xR #k9< {5-zyE 背书支票to endorse a cheque
+]c}rWm 7 2,"Cj q@kOTkHv) W' ep6O 请付票款||清付票款to pay a cheque||to honour a cheque
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YHsn 支票退票to dishonour a cheque
l E^*t`+ .*!#98pT g~!$i`_b QrC/ssf} 拒付支票to refuse a cheque
$KX[Zu% 9cfR)*Q [(|v`qMv/g Yj|]Uff8O 拒付支票to stop payment of a cheque
9!}q{2j ^i'y6J 8QF2^*RZ7z Go <' 提示要求付款to present for payment
/.$L"u c@(1:,R 6^E`Sa!s k|FSz#Y 见票即付持票人payable to bearer
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n 支付指定人payable to order
&g0g]G21*I <'&F;5F3V //.>>-~1m g19S 已过期||无效out of date||stale
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a4k :\ #s2B%X 2\0Oji\6 a2yE:16o6 请给出票人R/D||refer to drawer
i8~$o:&HT |s=`w8p Y)M8zi>b q4ipumy* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
PZ,z15PG] GaBTj_3 7>n"}8i &U"X$aFc 文字与数字不一致words and figures differ
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l<mE, n"G`b 支票
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6A 时间已过account closed
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L 6GINmkA vM4<d> BU6Jyuwn 更改处应加盖印章alterations require initials
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%8FN0 时间已过effects not cleared
q`Q}yE>9 n?E}b$6 6RK\}@^=K k^An97J 停止付款payment stopped
^8K/xo- Hwu4:^OL| "C74 (V?@?25 支票毁损cheque mutilated
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3 汇款||寄钱to remit||to send money
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;oV! 'M/([|@ C;qMw-*F 寄票供取款||支票支付to send a cheque for payment
Q~Ea8UT.# ZK!A#Jm{ (-"`,8K 2} )`?%]D
寄款人a remitter
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j-_M 收款人a remittee
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P}r)wAt A3+6#?:; 国外汇票foreign Bill
ycX{NDGs |y1;&< KCtX$XGL <B[G |FY, 国内汇票inland Bill
Ceg!w#8 Z, +>YfRqz:KB Q`6i =mB; $f-hUOuyo 跟单汇票documentary bill
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wNIu ~UPZ< 'Q|c@t 3!#/k+,C 空头汇票accommodation bill
rC }}r!! +)/Uu3"= LP<<'(l` !O)qYmK]| 原始汇票original bill
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*Y|ey 0I%: BT 改写||换新票据renewed bill
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R AH d- REA;x-u* &<1`O 即期汇票sight bill||bill on demand
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; xsP4\C> -dRFA2Y RKuqx:U …days after date||…days after date…日后付款
GYK\LHCPd QLr9dnA xRxy|x[
*g$i5!yM' …months after date||…months after date…月后付款
k-jahm4 o`? zF+M0 |g_g8[@`} EHI 'xt 见票后…日付款…days after sight||…days sight
nk@atK,38^ 7%d8D>uw8 TFH
&(_b 2wlKBSON 见票后…月付款…months after sight||…months sight
,8VU&?`<} VmvQvQ/9R 4JMiyiW& .+.j*>q>u 同组票据set of bills
G+WM`:v8% {eHAg<+ @;)PSp*j npH?4S-8G 单张汇票sola of exchange||sole of exchange
S!Jh2tsg`- ' Q7Y-V UA-7nb $c9k*3{<+A 远期汇票usance bill||bill at usance
PCE4W^ns wk$,k $G!R,eQ Qvqqvk_tv 长期汇票long bill
2 y8~#*O }iww:H-1 :b/J\ >k(MUmhX 短期汇票short bill
;Yts\4BSM ,YLF+^w- kgW @RD| 8q
^o.+9 逾期汇票overdue bill
X.#oEmA,P @;^Y7po6u YT-=;uK^S l-)Bivoi 宽限日期days of grace
?IhB-fd>@ %&+59vq LN^f1/b* U
?b".hJ2 电汇telegraphic transfer (T.T)
WeJ@xL jna;0) hYg'2OG !xK=#pa
邮汇postal order||postal note (Am.)||post office order||money order
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<0]rN bbN%$/d ?J!3j{4e 本票promissory note (P/N)
0kDBE3i# %J7UP4 eV!L^>>> 9lzQ\} 押汇负责书||押汇保证书letter of hypothecation
(-^bj $dg9z}D yfj(Q s EbK0j? 副保||抵押品||付属担保物collateral security
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F4C!CUI 担保书trust receipt||letter of indemnity
2}WDw>V pbBoy+.> hv)8K'u l|"6yB | 承兑||认付acceptance
/n{1o\ Te-Amu ~}ovuf=% HZjf`eM, 单张承兑general acceptance
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=U`v OI/@3"L{ {7"0,2 Hb? 有条件承兑qualified acceptance
w=_Jc8/. Lxe^v/LsT ?u$u?j|N LBlN2)\@ 附条件认付conditional acceptance
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Y3- S-Fo 部分认付partial acceptance
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