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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会计报表statement of account
hDlk! #* ^MJGY,r6b Op)0D:BmR qW7"qw= 往来帐目account current
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3m1 Sc6wC H h0.Fstf] 4!k={Pd 现在往来帐||存款额current accout
d<7J)zUm3 HB`pK'gz ;wQWt_OtuJ d;<n [)@ 销货帐account sales
38q@4U=aiw GYO\l.%V5y GPR`=]n& & Xp} vJl 共同计算帐项joint account
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)v dBlOU.B zW0AB8l 0"2 [I 未决帐项outstanding account
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tu>z+P! &YT7>z, 贷方帐项credit account||creditor account
o~-X7)] rIb[gm)Rk b(Z%#*e "ZyHt HAK 借方帐项debit account||debtor account
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A 应付帐||应付未付帐account payable
D`t e|K5 <,E*,&0W R NA03 5R=lTx/Hj 应收帐||应收未收帐account receivable
rp'fli?0e 3-mw-;. Xl/G|jB9 #`p>VXBj! 新交易||新帐new account
40#KcbMa| :T\WYKX3C \4j+pU m|]^f;7z 未决帐||老帐old account
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kL\~^ 现金帐cash account
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N<x *2AQ'%U~ wFJK!9KA8 oX}n"5o: 流水帐running account
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u-y {;4PP463 暂记帐||未定帐suspense account
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qXI30Yo#d !n{c#HfG ltrSTH,kL 过期帐||延滞帐overdue account||pastdue account
=+"'=o !X8UP{J)L 4jz]c"p- @}?D<O8#"# 杂项帐户sundry account
p&4n3%(R@ &!a2%%1#N ;Bb5KD ]T51;j'48 详细帐单||明细表detail account
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}08C,? 呆帐bad account
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Vb 会计项目title of account
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`_'Dj> VjqdKQeVq 会计薄||帐薄account-book
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V4[MVxt 营业报告书||损益计算表account of budiness||business report
3rY /6{ Gx!RaZ1 Tqa4~|6 u-9t s 借贷细帐||交验帐account rendered
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yOj zsXH{atY 明细帐account stated
]2%P``Yj DP_Pqn8p&M 'q'Y:A?, Ql@yN@V 与…银行开立一户头to open an account with
|2<f<k/UT IJc#)J.2A NydW9r:T -NPkN%h 与…银行建立交易to keep account with
>1U@NK)HfY *Z`eNz} B^(rUR dO4#BDn"= 继续记帐to keep account
LXC`Zq\ j& o+KV ^X;Xti >v_5xd9 与…有交易to have an account with
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A\ O|&TL9: JGDUCb~ =Xjuz:9D~ 作成会计帐||有往来帐项to make out an account with
!;aC9VhSU 6&QTVdK'O K2rS[Kdfaq j' *p 清算||清理债务to make up an account
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r" ~R@m!'Ik 清洁帐目||与…停止交易to close ones account with
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2$xE m=iov2K> Z)O>h^0 i5<Va@ru!s 结帐to close an account
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~<!VpX 清理未付款to ask an account||to demand an account
A Wh*<H #Wm@&|U KO]?>>5S6 .-u k 结清差额to balance the account with
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):fu 清算to settle an account||to liquidate an account||to square an account
"4k=(R? 1xdESorX( %cr]ZR 7YXXkdgbd 审查帐目||监查帐目to audit an account
ul=a\;3x#| Ul713Bjz FX|lhwmc( Bx}0E 检查帐目to examine an account
`^bvj]>l \eMYw7y5M mf]( 3ZL So\| Ye 转入A的帐户to charge the amount to As account
p-yOiG8b} }M9DqZ;I qgC-@I R#7+ 以计帐方式付款to pay on account
7z&adkG: ^8-~@01.`_ ]k`Fl," H8<7# 代理某人||为某人on ones account||on account of one
spU!t-n67 i9@;,4f kk/+Vx~ \;B$hT7z* 为自己计算||独立帐目on ones own account
d1uG[ emkMR{MY W]!@Zlal V:F+HMBk 由某人收益并负风险on ones account and risk||for ones account and risk
tgvpf/cQ Wq{d8|)1 cJHABdK- Xc9p;B>^Ts 由某人负担for ones account||for account of one
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;V FU(}=5n }[KDE{,V 按某人指示||列入某人帐户by order and for account of one
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m[@%{ ~D-JZx 列入5月份帐目for May account
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i!.I;@ (N*<\6kr 编入某中帐项下to pass to the account of||to place to the account of
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o_$!)J. QWzOp\+ u8<&F`7j 寄出清算书to send in an account||to send in render an account
s0\f9D co$Hi9JE o%/-5- /jZaU` 支票薄cheque book
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w'q 支票陈票人cheque drawer
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'O Q-5 rR,+G%[(=4 |8DH4*y! 持票人cheque holder
|5}rX!wS4 5#TrCPi6A |<j,Tr1[ z)58\rtz 不记名支票cheque to bearer||bearer cheque
ih+*T1#:( %k3NT~ S+) l[0 .6O52E 记名支票||认人支票cheque to order
>-_:*/66! ?qd,> 3~[`[4n^ &\J?[>EJ. 到期支票antedated cheque
T:K" 05l0B5'p toS(UM n 0On?{Bw 未到期支票postdated cheque
YVQ_tCC_! [+g( a,/M'^YyN :X'*8,]KHH 保付支票certified cheque
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0I7M 未获兑现支票,退票returned cheque
2-vJv+- 55 S\&Ad$ :r1;}hIA9 ${A5- 横线支票crossed cheque
Yw$a{5g kZV^F*7 5kGxhD [D*J[?yt 普通横线general crossing
!GlnQ`T {Oy9RESqc ! (2-(LgA ?TvQ"Y}k 特别横线special crossing
L*zbike 1^Kj8*O8e Jt##rVN 5h_<R!jA 空白支票blank cheque
[leW/2i nkCecwzr- jrIA]K6 mND XzT& 失效支票,过期支票stale cheque
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uY.=4l 普通支票open cheque
W[@i;f^g Gs+\D0o! F0@Qgk]\ R;H?gE^m- 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Dc5bkm k1wCa^*gc q^Z~IZ8IT %oAL 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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RS'} nY} |r5e{ Y.q>EUSH 支票换现金||兑现to cash a cheque
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1U 7 PKi_Zh.D CV s8s 清理票款to clear a cheque
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\;-qdV_JB >B0D/:R9 保证兑现to certify a cheque
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y.:P 填写支票数额to fill up a cheque
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*7 支票上划线to cross a cheque
2A*/C7 .AXdo'&2i (zY * 0lN -PM)EGSk{ 开发支票to make out a cheque
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w2$o\hC 签发支票,开立支票to draw a cheque||to issue a cheque
JX{KYU S."7+g7Ar On4w/L9L5 Rvvh{U;t 透支支票to overdraw a cheque
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s,as 背书支票to endorse a cheque
]c}=5m/ =N_,l'U\^ gv9=quG eaQ90B4 请付票款||清付票款to pay a cheque||to honour a cheque
;`kWpM; H>?F8R_iq [h4o7 ET)>#zp+s 支票退票to dishonour a cheque
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dI0E $M':&i5`, x5OC;OQc 拒付支票to stop payment of a cheque
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S oo<.9~ 提示要求付款to present for payment
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V>f)R 0KAj]5nvb bD<qNqX$ 见票即付持票人payable to bearer
yG&2UqX 0+EN@Y^dAV "!H@k%eAM| F}U5d^!2 支付指定人payable to order
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MMx &aPl`"j 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
5j eO"jB =x0No*#|' Rg* J} D|_V<' 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
ug*D52? o2=A0ogz? iePf ]O* ^7aN2o3{ 文字与数字不一致words and figures differ
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i 支票
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kIvvEh<L= 时间已过account closed
#SkX@sl@ 7zDiHac U,;xZe '{f=hE_/ 更改处应加盖印章alterations require initials
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Q_zr\RM> 时间已过effects not cleared
Ct]A%=cZW lIf(6nm@ |}[nH> 1H{jy^sP 7 停止付款payment stopped
'iUg[{'+ 7=P^_LcU .Q&rfH3 &~-~5B|3" 支票毁损cheque mutilated
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U (/h5zCc/v UG2w 1xqHw N4UM82N 汇款||寄钱to remit||to send money
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A0 G ;sPzOS9 bJ3(ckhq 寄票供取款||支票支付to send a cheque for payment
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= J]pa4C` `v nJ4* 寄款人a remitter
*'ZN:5%H F}X0', mBk5+KyT |L:Cn J 收款人a remittee
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国外汇票foreign Bill
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=Eav8 M{N(~ql rZwB>c 国内汇票inland Bill
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lCb+{OB j+^L~, S 1BTIJ G w 跟单汇票documentary bill
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xe}- ,&]MOe4@> (P@Y36j>N ?IYY'fS" 空头汇票accommodation bill
B0)]s<< 'Ud|Ex@A9 ..KwTf ~OFvu}] 原始汇票original bill
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-{g~TUz 改写||换新票据renewed bill
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2%6V)s 即期汇票sight bill||bill on demand
/c-nE3+rn ;b%{ilx: ' UMFS e!x6bR9EZ …days after date||…days after date…日后付款
pY}/j;.[ 3y`F<&sA =@r--E pSAR/':eg …months after date||…months after date…月后付款
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V1b{9p $k2)8 #\ 见票后…日付款…days after sight||…days sight
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KSqTY>%fnv 见票后…月付款…months after sight||…months sight
UpUp8%fCU =dH$2W)G Tz-X o UuJjO^t 同组票据set of bills
V[hK2rVH. tIZ~^*' f~M8A. "S!3m9_# 单张汇票sola of exchange||sole of exchange
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=NP \7 a4uc 8L{u}|{ 远期汇票usance bill||bill at usance
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Jc2&(; 长期汇票long bill
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Jv; (H#M<N 短期汇票short bill
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F=^)s 逾期汇票overdue bill
d/U."V} jPJAWXB4a Zk`#VH 9O98Q6-s 宽限日期days of grace
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}DIF%}UK\ 电汇telegraphic transfer (T.T)
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pB 邮汇postal order||postal note (Am.)||post office order||money order
P:!)9/.2 ?p^2Z6J'$ FjKq%.=# D<):ZfUbI 本票promissory note (P/N)
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K_ bXdY\&fE 押汇负责书||押汇保证书letter of hypothecation
* gqSWQ La,QB3K/ eBcJm \"^%90F 副保||抵押品||付属担保物collateral security
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Z; ^R_e vXcy# );JJ2Jlkd 担保书trust receipt||letter of indemnity
?U9 /fl =3'(A14C= v'ay.oVzw |nxdB&1n 承兑||认付acceptance
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jS AV4~U:vU z+VV}:Q 单张承兑general acceptance
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J U{#xW 有条件承兑qualified acceptance
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? 2C/%gcN > 附条件认付conditional acceptance
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PzB 77aX-e*=E bZ5n,KQA5 3H8Al 部分认付partial acceptance
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