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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"+p 会计报表statement of account
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qo m0%iw1OsH% [Q7->Wo|S: 往来帐目account current
R<y Nv dr,B\.|jC fXF=F,!t _ bXVg3oDt 现在往来帐||存款额current accout
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1XNpm 销货帐account sales
tf$PaA r%Q8)nEo AQnJxIL: f H#F"^A 共同计算帐项joint account
:c~9>GCE& |aI|yq) a!c/5)v( B&%L`v2[ 未决帐项outstanding account
;S=62_Un QoW(tM CU#L *kz $I)Tk`= 贷方帐项credit account||creditor account
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N$ \yJZvhUk U,%s; I<D&,LFH*w 借方帐项debit account||debtor account
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LCo1{wi 应付帐||应付未付帐account payable
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#.GI 应收帐||应收未收帐account receivable
')AByD}Hi] ]6a/0rg:t 6T^N!3p_ X;s3y{ku 新交易||新帐new account
".~MmF \&eY)^vw ]iz_w`I\ FSW3' 未决帐||老帐old account
92P,:2`a MAuM)8_P/| _/8_,9H 2k.S[?) 现金帐cash account
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S2koXg( 流水帐running account
uuI3NAi~ [b7it2`dl Ep^B,;~ (A7T}znG 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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ggrI>vaw 杂项帐户sundry account
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^B@ euRCBzc 详细帐单||明细表detail account
mBw2 er(8}]X8Q 1k!D0f3qb tH-gaDj_ 呆帐bad account
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会计项目title of account
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i$ 会计薄||帐薄account-book
x2sN\tOh^ eA`]KalH c}YJqhk0J vad|Rp l 营业报告书||损益计算表account of budiness||business report
Zkw J.SuU R|/Wz/$1A BfX%|CWh UP\8w#~ 借贷细帐||交验帐account rendered
K3La9O)> lTn;3' -s{R/ 6: 4#TnXxL 明细帐account stated
aZ8h[#]7 ]a8eDy C#Y,r)l |__d 8a 与…银行开立一户头to open an account with
>r~0SMQr bAUHUPe Q%rVo4M#2 )m|C8[ u 与…银行建立交易to keep account with
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X\wta 继续记帐to keep account
_\p`4-.V wyp{KIV ',DeP>'%> F/)f,sZF 与…有交易to have an account with
b7Yq_%+ SzRL}}I JAN|aCzD ,bxz]S1W 作成会计帐||有往来帐项to make out an account with
=1O?jrl~q [S%J*sz~ x 96}#0' xOhRTxic 清算||清理债务to make up an account
E`~i-kf d"Bo8`_ ~'(9?81d Ks|gL#)*Ku 清洁帐目||与…停止交易to close ones account with
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H%FM fTTm$,f5N 结帐to close an account
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fOHPQ 清理未付款to ask an account||to demand an account
V):`&@ fD0{ 5 >)4.$#H #iiwD| 结清差额to balance the account with
(Bsw/wv 70{RDj6{ 2f `&WUe L+7*NaPY* 清算to settle an account||to liquidate an account||to square an account
3=IG#6)~C $]Jf0_ @$Yb#$/ {QMN=O&n 审查帐目||监查帐目to audit an account
A3j"/eKi2 N_0pO<<cs 'w:bs! t]4!{~, 检查帐目to examine an account
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==] }H5/3be _OLI%o 转入A的帐户to charge the amount to As account
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> sSNCosb C]M7GHe1q 以计帐方式付款to pay on account
5 1"8Py =Aj"j-r&{ ]uAS+shQ& <;aJ#qT 代理某人||为某人on ones account||on account of one
Xty#vI 7pz\ScSe 6vF/e#}, v O PMgEI 为自己计算||独立帐目on ones own account
CGkI\E vsc&Ju%k moaodmt]x - {0g#G 由某人收益并负风险on ones account and risk||for ones account and risk
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S j6HR&vIM 6A.P6DW -nOq \RYV 由某人负担for ones account||for account of one
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]sCr+ ",T`\8&@e 按某人指示||列入某人帐户by order and for account of one
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ld7}R 列入5月份帐目for May account
xFU5\Zuw xb]odYGdW (U _wp's puA|NT 编入某中帐项下to pass to the account of||to place to the account of
_=?2 3 W~<m[#:6C V8tghw f0u56I9 寄出清算书to send in an account||to send in render an account
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2 g#KToOP 支票薄cheque book
#3:'lGBIK J^+$L"K S1^Mw;?P |uBot#K| 支票陈票人cheque drawer
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
VL!kX``^F ZD] '$ F~@1n,[ ~9/nx|%D 记名支票||认人支票cheque to order
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xR[N-J kc(b;EA .2 SIU4[P 到期支票antedated cheque
]H9HO2wGQ g:e8i~ uY%3X/^j ]O(HZD% 未到期支票postdated cheque
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T9;o.f S _itN.^ 保付支票certified cheque
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5 未获兑现支票,退票returned cheque
0c;"bA0>Sx n\)f.}YD8d C5z 7a.#F]` 横线支票crossed cheque
+CHO0n ?*5l}y= ez9M]! 8Lt {$eZF_}Y^ 普通横线general crossing
KNyD}1 7Sv5fLu2 gR6T]v o;-!?uJ 特别横线special crossing
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a_Z fOfz^W 空白支票blank cheque
zW&O>H 3~09)0"!d 'GO..m"G IIEU{},}z 失效支票,过期支票stale cheque
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[u3 _4#psxl[M 普通支票open cheque
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f^? !{0!G 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
bW3o%srxa 6 Izv& _$lQK{@rY 3c6) 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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];]EK6dzG a'~y'6 m$: a|'mS 支票换现金||兑现to cash a cheque
A|-\C$ $KFWV2P 5!%/j,? aE$p;I 清理票款to clear a cheque
&Wk<F3qN A1;t60z+q> #| Po&yu4R A*i_-;W) 保证兑现to certify a cheque
zvj >KF|y J[AgOUc W=w@SO_?wp %>z}P&Yz 填写支票数额to fill up a cheque
tB7aHZ| m%3Kq%?O *?'T8yf^ sl 5wX 支票上划线to cross a cheque
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By 开发支票to make out a cheque
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|&?}F 签发支票,开立支票to draw a cheque||to issue a cheque
hn.fX:} w{IqzmPiH /#5ZP\e p(>'4#|qy 透支支票to overdraw a cheque
hT#mM*` 8uiQm;W nU)f]4q{Ec v~3q4P 背书支票to endorse a cheque
VPbNLi 'fsOKx4Z ^g\%VIOD \266N;JrN 请付票款||清付票款to pay a cheque||to honour a cheque
]CYe=m1<2Q @pz2}Hd| v\C+G[MV7 7Cjrh"al" 支票退票to dishonour a cheque
UHWunI S +L6$Xm5DAv ?9"glzxr @P?*<b{ 拒付支票to refuse a cheque
^;d;b< ;Wdo* ysW k,,}N9 N1rrKyL!$ 拒付支票to stop payment of a cheque
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JI(|sAH 提示要求付款to present for payment
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(t.iL m" GrpE3 z,WrLZC 见票即付持票人payable to bearer
o^D{WH\p !O*n6}nPE JYq} YG=% aUV>O`|_ 支付指定人payable to order
y5I7pbe y- YYDEl IkkrnG8 w&H7S{ 已过期||无效out of date||stale
Uka4iya 5:wf"3%% #@G2n@Hj NNX/2 请给出票人R/D||refer to drawer
=*pu+o,? -zt\weqA `{%*DHa |Cm}%sgR\0 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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eUl[gHP 文字与数字不一致words and figures differ
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M& 支票
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N 时间已过account closed
*+G K?Ga x/ez=yd*l mEA w^ tU(6%zvR 更改处应加盖印章alterations require initials
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Y\rKw!u_! 时间已过effects not cleared
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@`T6\ 1 停止付款payment stopped
~=71){4A @{bf]Oc Y=5hm :F_U^pyG 支票毁损cheque mutilated
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c 汇款||寄钱to remit||to send money
tIg_cY_y :%0Z 35ng_,t$ u`ZnxD> 寄票供取款||支票支付to send a cheque for payment
7':|f " iaMZ37 MT3UJ6 ~P yVW )DQ4? 寄款人a remitter
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Q 4|~o<t8 Ft07>E$/Q^ 收款人a remittee
//`X+[bMG u+ -}| "Aynt_a. #e=[W)) 国外汇票foreign Bill
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o *@D.=i> 国内汇票inland Bill
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w*aKb 跟单汇票documentary bill
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]Z{0 ,Q^.SHP8 空头汇票accommodation bill
i`X/d= z+;+c$X d5h:py5 -c Mqq$ 原始汇票original bill
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LnLuWr<;} C}7Sh6 Nl0*"}`I_ 改写||换新票据renewed bill
6<gh:vj BeBa4s ^W;\faG aCQAh[T 即期汇票sight bill||bill on demand
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0d(j H>2)R7h <5=^s%H caS5>wk`R …days after date||…days after date…日后付款
|'.\}xt7 oH$4K8j @2V#bK kid@*.I …months after date||…months after date…月后付款
g%Eb{~v y4+Km*am,W :GK]"sNC ?3[as<GZ8 见票后…日付款…days after sight||…days sight
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#>h 见票后…月付款…months after sight||…months sight
T-0fVTeN %qNT<>c `C$. X$)<>e]!> 同组票据set of bills
.O@T#0&=_ 4 1q|R[js! lx(kbSxF ("?V| 单张汇票sola of exchange||sole of exchange
s>ilxLSX] JZB7?@h% )k$ +T% ]sB-}n) 远期汇票usance bill||bill at usance
w6aq/m"' IBZ_xU\2 h_n`E7&bG t[ cHdI 长期汇票long bill
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1V: 短期汇票short bill
?cF`T/z]" bL-+ NH~\kV <*oTVl4fS 逾期汇票overdue bill
QY|Rz(;m 5o2w)<d! aYW9C<5 @Jr:+|v3B 宽限日期days of grace
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/NMb 电汇telegraphic transfer (T.T)
db#svj* qjDt6B^RO stQRl_(' ZD ~ra7 邮汇postal order||postal note (Am.)||post office order||money order
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~xCv_u^= <x-7MU& 本票promissory note (P/N)
>\[/e{Q" []OmztB jzvrJ14 OGcq]ue 押汇负责书||押汇保证书letter of hypothecation
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$v 副保||抵押品||付属担保物collateral security
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!\Xp VDT.L,9 担保书trust receipt||letter of indemnity
_59f.FsVR "rA-u)Te '2XIeR 3Zdwt\OQ 承兑||认付acceptance
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6 {;5\ #VFg 单张承兑general acceptance
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]u 6l ?xW,2S 45Hbg 有条件承兑qualified acceptance
gx9=L&=d 2Y>#FEW/ L;h|Sk]{ 8B!MgNKV 附条件认付conditional acceptance
;&c9!LfP \r1nMw 3& r(j :C%?}C dOX"7kZ 部分认付partial acceptance
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