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@sCMCu6 会计报表statement of account
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\6X<B n C\(+K1% )@?Qt2 往来帐目account current
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m-k ) >-D={ 'lSnyW{ 现在往来帐||存款额current accout
w;g)Iy6x >c~9wv Ta!m%=8 hPNQGVv 销货帐account sales
/i\uwa, Ej9/_0lt +sV# Z, C{U[w^X 共同计算帐项joint account
P W0q71 |sDG>Zq? 2\kC_o97 hvwnG>m\ 未决帐项outstanding account
23.y3t_? J?UZN^ Z &ua,:5 t\E-6u 贷方帐项credit account||creditor account
'npT+p$V &eLQ;<qO*| U[H+87zg wjw<@A9 借方帐项debit account||debtor account
Z:r$;`K/ &9GR2GY gXJ19zB+ C_g"omw40 应付帐||应付未付帐account payable
UGezo3} 96([V|5K 9|?(GG 9 Le/'o vq 应收帐||应收未收帐account receivable
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q 新交易||新帐new account
,sQ0atk7ma b*F :l# H8Z Z@@ qm GYy!`E 未决帐||老帐old account
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}tS6Z:fOY 现金帐cash account
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&lTKYP Ty,)mx){) 流水帐running account
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GwIfGixqH c<t3y7 暂记帐||未定帐suspense account
Rs(CrB/M {"@b` 7! A%6 >stVsFdV) 过期帐||延滞帐overdue account||pastdue account
eL$U M ,oi`BOh \i;~~;D o-e,
杂项帐户sundry account
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{1ZaEH <:yq~? yPxG`w' 详细帐单||明细表detail account
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呆帐bad account
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'V cTIwA:)D n4_:#L? 会计项目title of account
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hFl He_(JXTP 会计薄||帐薄account-book
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nXMs LU IT=+ o_Kc nVQ\ w5/X{ 营业报告书||损益计算表account of budiness||business report
IWR q:Gw S%gO6&^ m ?"%&| Xgth|C}k 借贷细帐||交验帐account rendered
/$.vHt5nt 2WECQl=r LsD9hb7 bz@=zLBt 明细帐account stated
j[ZniD <Ibr.L] Jz3<yQ- ].T;x| 与…银行开立一户头to open an account with
"91Atb;hJ 0B:{4Lsn& BG? 2PO{ eHyuO)(xH1 与…银行建立交易to keep account with
GvtI-\h] IV#My9}e >W]"a3E KXbYv62 继续记帐to keep account
l'lDzB+.* W9m[>-Ew H_f2:Za 4k?JxA) 与…有交易to have an account with
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^~ 作成会计帐||有往来帐项to make out an account with
%f(.OR)6{ 4qcIoO tYNt>9L| <=2*UD | 清算||清理债务to make up an account
ZO6bG$y64 k)' z<EL6c @!NHeH=pR V+ ~2q= 清洁帐目||与…停止交易to close ones account with
z:jF)N 8/$iCW M@[gT?mv1 zVLi 结帐to close an account
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x)S11 &L`p4AZ c0p=/*s( Z'bMIdV 清理未付款to ask an account||to demand an account
19`0)pzZ*P rX}==`#\ -7VV5W ~'\u:Imuo 结清差额to balance the account with
boB{Y 7gO4 n:)Y'52} $gK>R5^G> > o`RPWs 清算to settle an account||to liquidate an account||to square an account
w.-i !Ls S$/3K q z{WqICnb t ?'/KL 审查帐目||监查帐目to audit an account
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pgaB0 ,R6$SrNcd 检查帐目to examine an account
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P {0{$.L 转入A的帐户to charge the amount to As account
YL0RQa tJ=zk3BN~ 9DE)5/c`v =R`2 m 以计帐方式付款to pay on account
>;?97'M UeQ%(f 4;{CR. D Rx2|VD 代理某人||为某人on ones account||on account of one
VH65=9z V#KM~3e JwVv+9hh 1D]wW%us 为自己计算||独立帐目on ones own account
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a a]v7d U%l{>*q 由某人收益并负风险on ones account and risk||for ones account and risk
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D 由某人负担for ones account||for account of one
OSU=O IQ8AsV&'C 5o#8DIal %)V3QnBO 按某人指示||列入某人帐户by order and for account of one
+[+Jd)Z K.Z{4x=0 U5=J;[w}N S0yT%V 列入5月份帐目for May account
p {3|W< dI|/Xm> 2[eY q1f! d?.x./1[qi 编入某中帐项下to pass to the account of||to place to the account of
.jw)e!<\N ZS]e}]Zwp Mk;j"ZDF s#3{c@^3 寄出清算书to send in an account||to send in render an account
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|a5Qxz 支票薄cheque book
Ja1*a,],L 0Jr<>7Q1 \Qn8"I83AV 0M p>X 支票陈票人cheque drawer
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SP@ E3qX$|.$/ \ZB;K~BV& 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
IcZ 'KV W%o){+, ^9i^Ci9 ?}.(k/ 记名支票||认人支票cheque to order
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)G#\r Yu=^`I aum,bm/0J 到期支票antedated cheque
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7=-k/k moGbBkO 未到期支票postdated cheque
gE&f}M- Velmq'n V4>P8cE <~3 aaO 保付支票certified cheque
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#5=~ tkmW\ ':=C2x1d| E9i WGSE 未获兑现支票,退票returned cheque
&zR}jD> SV~xNzo~ h$!qb'| jL# ak V 横线支票crossed cheque
6!$S1z#wM _:z~P<%s 4 R]| &P;x<7h$t? 普通横线general crossing
qz:OnQv! 8Xr3q eh+ km^AX:r1 I.>LG 特别横线special crossing
(R,eWWF8~ i0P+,U bMZ0%(q /X?Nv^Hy 空白支票blank cheque
H`P ) 5IepVS(>?v 9T]]T Ev4 TcC=_je460 失效支票,过期支票stale cheque
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4*N *,. {Xf H|^4e 普通支票open cheque
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oZm(bi 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
U+ 8[Ia(t 8c~H![2u I}:/v$btM 9we=aX5 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
&`9lIVB,K ]Cj&C/( B5cTzY.h- qHj4`& 支票换现金||兑现to cash a cheque
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R[Rs2eS_ ("aYjKk 清理票款to clear a cheque
3S,pd0; 41.+3VP pp:+SoyN B4b UcYk 保证兑现to certify a cheque
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{eri[ \KEL.}B9E 填写支票数额to fill up a cheque
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\f 支票上划线to cross a cheque
C/E3NL8 s"'1|^od eI[z%j[Y* b"gYNGgX 开发支票to make out a cheque
>?kt3.IQ!X jJf|Ok:G{ u66w('2 r8xH A 签发支票,开立支票to draw a cheque||to issue a cheque
1?*vqdt >#'6jm _E~uuFMn*R U3Q'ZT 透支支票to overdraw a cheque
PvM<#zq_ l"-D@]" 5E%W;$3Pb Y8P 背书支票to endorse a cheque
M,9WF)p)V J@$>d Ywni2-)< FPqgncBHK 请付票款||清付票款to pay a cheque||to honour a cheque
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P )FB)ZK ; $Fn# b|e w90y-^p% 支票退票to dishonour a cheque
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#` Ug9o/I@}C >1r>cZn E/am^ TO` 拒付支票to refuse a cheque
o(a*Fk$ )S`A+M K] \UiuJ+ :s4CWEd 拒付支票to stop payment of a cheque
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. SVR AkP- !is8`8F8 u%T.XgY=j 提示要求付款to present for payment
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UC Lrk^<:8; 见票即付持票人payable to bearer
:gR`rc! 0!^{V:DtQ {u!,TDt* F|"NJ*o} 支付指定人payable to order
wOOPuCw? h;B'#$_ Q8P;AN_JS 'al-C;Z 已过期||无效out of date||stale
9eV@v wwF 20 Yu8WmX,[ %Jw;c`JM 请给出票人R/D||refer to drawer
KsHMAp3 } wiq?dr M+ H$Jjcs rm2TWM| 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Gjzhgz-- d+/d)cu }e82e \Oc3rJ( 文字与数字不一致words and figures differ
7%0PsF _ Q.5a"(d@ Hiq9Jn uv( D7=gUm> 支票
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Hiw{1E:rW 时间已过account closed
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X~R 更改处应加盖印章alterations require initials
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d`v]+HK 5~ jGF F n6>n04v >bmL;)mc& 支票毁损cheque mutilated
bZ0r/f,n$ ]2v31' }bHdU]$} f\Pd#$3 汇款||寄钱to remit||to send money
2p@S-Lp c1Dhx,]ad +]B^*99 )82x)c<e 寄票供取款||支票支付to send a cheque for payment
{X8F4 }"_S;[{d YsDn?p D@ (3W<yAM+ 寄款人a remitter
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_ 57m] ;& 收款人a remittee
hYF<Wn3L ]W]Vkkg] 1 aIJ0#nE -<qci3Ba} 国外汇票foreign Bill
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m^0x8 IaN|S|n~ ;Q-(tGd 国内汇票inland Bill
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]A O[Nc$dc =XyK/$ 跟单汇票documentary bill
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, G{YLyl/9 ~M+|g4W% 389T6sP] 空头汇票accommodation bill
S+_}=25 |Q.t]TR'P 91`biVZfA hyFq>XFo 原始汇票original bill
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)k=8.j4 J?u",a]|H" Hz!+g'R!Gs 改写||换新票据renewed bill
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n>zuHe Nmns3D 即期汇票sight bill||bill on demand
1u'x|Un Pa%XLn'5 lzw3 x 8Q?)L4.] …days after date||…days after date…日后付款
,RDxu7iT ,NPU0IDG> lD.PNwM DSD#', …months after date||…months after date…月后付款
&EV|knW _~fO8_vr f!eC|:D kjJ\7x6M 见票后…日付款…days after sight||…days sight
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G 见票后…月付款…months after sight||…months sight
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同组票据set of bills
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H 7f~DD8 R 单张汇票sola of exchange||sole of exchange
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5 aG?'F`UQ \$<kJ||lS u,*$n'l] 远期汇票usance bill||bill at usance
'w^1re=R (S=::ODU 'h([Y8p{ I7hPE7V+1 长期汇票long bill
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qH9 S T<mk98CdE !c\s)&U7B o>\j c 短期汇票short bill
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4Q,HhqV' >OBuHqC 逾期汇票overdue bill
f)vD2_E h,\^Sb5AP #Jq@p_T" YEF%l'm(\ 宽限日期days of grace
Fx/9T2%= {(7Dz*0 BB1'B-O 1x V~EX 电汇telegraphic transfer (T.T)
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L;ZZ2A ~bWqoJ;Q 邮汇postal order||postal note (Am.)||post office order||money order
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/thCu%%9A ST'L \yebc 本票promissory note (P/N)
Ni(D[?mZ hOO)0IrIM* W7O%.xP H*A)U'` 押汇负责书||押汇保证书letter of hypothecation
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$?wxIm 副保||抵押品||付属担保物collateral security
/7h}_zs6 dWg$yH YzhZ%:8 "sUe:F; 担保书trust receipt||letter of indemnity
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}R-J/xr2 4T Gg`$e; )fA9,yNJ3 承兑||认付acceptance
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x$ IE|x+RBD 单张承兑general acceptance
pn{.oXomf V tZ 0 -=onX Lyt6DvAp" 有条件承兑qualified acceptance
,HUs MCXQ TJ?}5h5 ucJR #14 -x:Wp*, 附条件认付conditional acceptance
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nUs) ky#<\K1}' G\*`EM4 部分认付partial acceptance
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