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。
Ck`-<)uN 会计报表statement of account
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6I)[6R 12 {F z1dSZ0NoA 往来帐目account current
h%4aL38 uD'yzR!]+ :/rl \woA> VO"/cG;]* 现在往来帐||存款额current accout
e"=/zZH3 VT>TmfN(I 0.pZlv jl-2)< 销货帐account sales
AN193o Q#k Sp8 E[$"~|7|$ #@pgB:~lB 共同计算帐项joint account
" V[=U13 #%Hk-a=>)# B#Q` !B4v KU]co4]8^s 未决帐项outstanding account
W4OL{p-\/ ^$FNu~|K e>$d*~mwn tLH:'"{zx 贷方帐项credit account||creditor account
Dx)>`yJk$; n8pvzlj1 ppm=o4`s[ <v=$A]K 借方帐项debit account||debtor account
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Gc ?g{--'L 应付帐||应付未付帐account payable
_+sb~ LiG!xs R"wBDWs %>p[;>jW 应收帐||应收未收帐account receivable
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G3? [Xa,| |?cL>]t 新交易||新帐new account
^4 MJ kk`K)PESi tG7F!um( Ir\P[A 未决帐||老帐old account
{})d}dEC t)kc`3i<A m&PB5s\= "|Ke/0rGB 现金帐cash account
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L[s`8u<_)z R7o'V* d ]/9@^D}& 流水帐running account
QGCg~TV; Af"p:;^z uGmv`R_ q"48U.}T 暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
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~)n? :@RX}rKG 杂项帐户sundry account
9bQD"%ha=d &gg Om KqL+R$??"( 2/iBk'd 详细帐单||明细表detail account
XtZeT~/7RT s||c#+j"8 d[\$a4G+ o5E5s9n 呆帐bad account
%{|67h LE|DMz|J mP ]a}[ ~} 02q5H 会计项目title of account
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Uk\h gT0 _ea|E 8 会计薄||帐薄account-book
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Gc=uKQ+\V 营业报告书||损益计算表account of budiness||business report
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zMn8@R Z?<&@YQS rw$ =!iyO h+!@`c>)Y 借贷细帐||交验帐account rendered
S^x?<kYQau P8X59^cJ dC/@OV)0# DC~ 1}|B" 明细帐account stated
RhWW61!" arc{:u.K :'4", ":_~(?1+ 与…银行开立一户头to open an account with
M1q_gHA #Ibpf , <c&Nm
_) &u4;A[-R 与…银行建立交易to keep account with
uqM=/T^A Ov#G 7a" z.~jqxA9 ^&lkh@Y1q 继续记帐to keep account
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>0> 489xoP goOw.~dZ' #0:rBKm, 与…有交易to have an account with
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]~AiB 作成会计帐||有往来帐项to make out an account with
A!v:W6yiz \b}%A&Ij ;YZ'd"0v v"l8[:: 清算||清理债务to make up an account
25;(`Td5 FY)US> AqT}^fS i!*8@:VI 清洁帐目||与…停止交易to close ones account with
} "&Ye B2Kh~Xd 6lL^/$] &Z(6i}f,Gp 结帐to close an account
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=?Hs. ; Kh!OBZFo ><qA+/4]_ aP]h03sS 清理未付款to ask an account||to demand an account
(W.G&VSn) oS~;>]W j XYr&F /z)Nz2W 结清差额to balance the account with
? ph>:M mRy0zN>? v\+`n^= 8H,k0~D 清算to settle an account||to liquidate an account||to square an account
8v)iOPmDC vwzElZ{C:v |_hIl(6F5N M[C)b\ 审查帐目||监查帐目to audit an account
AzVv-!Y PU4-}!K \x|8 -56gg^Pnr 检查帐目to examine an account
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Wo1 $WO{!R pq:[` 转入A的帐户to charge the amount to As account
6(>,qt,9S W^pf 1I8[ <`u_O!h k~?5mUyK< 以计帐方式付款to pay on account
5n[''#D #8$"84&N. Z FX6iAxd eCiI=HcW; 代理某人||为某人on ones account||on account of one
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~K wG73GD38 MpTOC&NG%s 为自己计算||独立帐目on ones own account
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?*h\NaB 由某人收益并负风险on ones account and risk||for ones account and risk
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irj( 9ji`.&# 由某人负担for ones account||for account of one
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Tal. +.g j/uy* #N;&^El biS{. 按某人指示||列入某人帐户by order and for account of one
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^9><qKbO s~ou$!| 列入5月份帐目for May account
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`oC Xc4zUEO9 (/E@.z[1 编入某中帐项下to pass to the account of||to place to the account of
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k9[b! 寄出清算书to send in an account||to send in render an account
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u\"/EaQ{ 支票薄cheque book
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W[` (g&@E(@]? 支票陈票人cheque drawer
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u{VU^'Y ,LC(Ax'.F 持票人cheque holder
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B\Rs c?KIHZ0 LXZI|K[}k K=r~+4F 不记名支票cheque to bearer||bearer cheque
qJ .XI 'ka$@,s : 0JKTwLhC #N%j9 记名支票||认人支票cheque to order
G(ZEP.h`u ZAn9A>5_ `sgW0Uf z.+%{_pe 到期支票antedated cheque
18p4]:L .8GXpt^U( H}q$6WE LDYa{w-t 未到期支票postdated cheque
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J#$B 4j'`,a= e {3%- 保付支票certified cheque
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`m#i|8 fn.;C LFZ*mRiuKE 未获兑现支票,退票returned cheque
/8Z&Y`G URt+MTU[ owI:Qs_/4 V-E 77u6{0 横线支票crossed cheque
>;R7r|^k ((<\VQ,>( *xITMi Z@%A(nZ_ 普通横线general crossing
9MQjSNYzo {B e9$$W, WF_QhKW|k Ix<!0!
vk 特别横线special crossing
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yVp1Se =''b `T$ 空白支票blank cheque
|.$7.8g u } +?'B) DrbjklcUU )]4=anJu@| 失效支票,过期支票stale cheque
/ {[p?7x> T LF'7ufq YW&`PJ9o zL3zvOhu} 普通支票open cheque
N2Ysi$ g#Ta03\ z@V9%xF-3 Xr'b{& 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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(} 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
-t>"s'kv #!%zf{(C+ 2;J\Z=7 EJQT\c 支票换现金||兑现to cash a cheque
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-> 保证兑现to certify a cheque
>3&V"^r(| [N}QCy %tZrP$DQ (<-m|H}; 填写支票数额to fill up a cheque
M%W#0 u8`S*i/)m rk@qcQR eH[i<Z 支票上划线to cross a cheque
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12E7 zMBGpqdP 4x3 _8/= *[BtW56- 开发支票to make out a cheque
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=q <h}x7y? wu &lG!# 签发支票,开立支票to draw a cheque||to issue a cheque
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@ %6m' |(- DlAwB1Ak o^//|]H3Y 透支支票to overdraw a cheque
wzJdS}Yy!y 1<MJ3"60 {6wXDZxv 6A}tA$*s7 背书支票to endorse a cheque
Z,81L3#6 V0&7MY * kC6Y?g z"QXPIXPk 请付票款||清付票款to pay a cheque||to honour a cheque
2Vu?Y {fX~%%c" "a33m:]J [McqwU/Q 支票退票to dishonour a cheque
[p}~M-$V8Y Aayd3Ph0% G"kX#k0S x K\i&A 拒付支票to refuse a cheque
Ggsts TXS`ey m}zXy\ UQ7La 7" 拒付支票to stop payment of a cheque
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{V&vRr .;.Zbhm NYs<`6P:Y 提示要求付款to present for payment
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z p>:.js5.a B4+c3M\$V 见票即付持票人payable to bearer
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F d(R8^v/L 支付指定人payable to order
h4MBw=Tz~ x2aG5@<3 BM)a,fIgo Tyb'p9 已过期||无效out of date||stale
QtWe,+WWV _5O~]} $= 2[Q
QMrH%Y 请给出票人R/D||refer to drawer
/6yVbo" SkVah:cF- #UI`+2w IB 4L(n1 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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g3MPa#g M(C}2.20 :eB+t`M 9.( [,J 文字与数字不一致words and figures differ
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+! ph 0/fZDQH t7xJ" {)!ua7GF0H 支票
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p|a`Q5z! 时间已过account closed
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JiS 更改处应加盖印章alterations require initials
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yT7{,Z7t 时间已过effects not cleared
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lU&2K$` 停止付款payment stopped
HJpx,NU' w-v8P`V 5xNOIOpDB YZnFU( j 支票毁损cheque mutilated
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> (Tv 汇款||寄钱to remit||to send money
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1Ak0A6E *p0n^XZ% ? 6Iz!_ 寄票供取款||支票支付to send a cheque for payment
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LuJ 7*Zm{r@u <pS#wTsN4% F*Yx1vj 寄款人a remitter
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Sdj#w /;21?o 收款人a remittee
^U,C])n np}0OX Y( K`3?A Py+ B 2G| 国外汇票foreign Bill
N#R8ez` Ip8:~Fl] M.)z;[3O O]F(vHK\ 国内汇票inland Bill
ATmyoN2@> j-FMWEp ~HtD]|7 G'nSnw 跟单汇票documentary bill
/!/Pk'p=/ B/hQvA;( Ze[\y(K! >^<;;8Xh 空头汇票accommodation bill
HFz;"s3lWM Cyg(~7] 07ppq?,y r]~]-VZ
/ 原始汇票original bill
c@4$)68 ^hT2ed + _ph1( !H$ jr-
9KxE 改写||换新票据renewed bill
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nI+.De~ 即期汇票sight bill||bill on demand
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t` "uyr@u0b 65RD68a …days after date||…days after date…日后付款
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d\nE8G ~=otdJ k@[[vj|W …months after date||…months after date…月后付款
@XcrHnH9 dWhqu68_ u{l4O1k/c Q!7mN?l 见票后…日付款…days after sight||…days sight
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Og uOd1:\%* ,t'"3<^Jg eV;nTj 见票后…月付款…months after sight||…months sight
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xKepZ 同组票据set of bills
;2sP3!* y4&x`|tv BcQw-<veu p}X *HJq$ 单张汇票sola of exchange||sole of exchange
L,,*8 7WmY:g#s %[ o($a$ YelF
)Na 远期汇票usance bill||bill at usance
'S=eW_ 0/ _,p/2m-Pj TA#pA(k t+0/$ 长期汇票long bill
yK_$d0ZGE~ rK'O 85)eU Z 2$S'}F IiX2O(*ZE 短期汇票short bill
wx2 z 9Q a5w E{K GQE7P()
sc rss 逾期汇票overdue bill
FEV Ya#S jHx\YK@e\ b%VZPKA; Q}g"pl 宽限日期days of grace
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(Z*> (^<skx> V[7D4r.j 电汇telegraphic transfer (T.T)
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l)Hd @%^h|g8>Fu R+Ug;r-[ 邮汇postal order||postal note (Am.)||post office order||money order
Kzwe36O;? UHIXy#+o5 y+Bxe)6^V g12.4+ 本票promissory note (P/N)
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js`d6 8N`Rf;BM F 9q!Upr_+ 押汇负责书||押汇保证书letter of hypothecation
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5O_T$ ;g<y{o"Q3p 副保||抵押品||付属担保物collateral security
i3$pqNe Nfmr5MU_ (/i|3 P @U =~c9 担保书trust receipt||letter of indemnity
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P '- )k4&S{= 承兑||认付acceptance
>h(GmR*xM 7De BeY DJ!pZUO{ (:}}p}u 单张承兑general acceptance
Yv"B-oy NezE]'} Zk31|dL Q>L. 有条件承兑qualified acceptance
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\u r(zn1;zl hF5(1s}e$ aTBFF 附条件认付conditional acceptance
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M~[ ]?Q<lMG 6DC+8I< 部分认付partial acceptance
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