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。
4[EO[x4C 会计报表statement of account
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- Ef*.}gcU uA}FuOE6 L!8?2 \5 往来帐目account current
?28GQyk4 OFAqP1o{$ PM?Ri^55<L <n~g+ps 现在往来帐||存款额current accout
b+j_EA_b H2_>Av{m :)V0zHo&( |`D5XRVbi 销货帐account sales
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;@-5lCvC(+ i.dAL)V 共同计算帐项joint account
e=Tc(Mwn ,'{B+CHoS jxOVH+?l% iuk8c.TAR 未决帐项outstanding account
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fH G.E~&{5xQ )xy{[ K|M( Mw7UU1 ei 贷方帐项credit account||creditor account
Ecl7=-y kX .1#%Ex j\L$dPZ WoG 借方帐项debit account||debtor account
l#f]KLv4N_ 5Fm?,^ nk,Mo5iqV ZZJ"Ny.2 应付帐||应付未付帐account payable
2<. /HH*f ^aM/BS\ cZF;f{t LK}eU,m= 应收帐||应收未收帐account receivable
_^sSI<&m K>JU/( ,ui'^8{gK qvE[_1QCc 新交易||新帐new account
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N NbMH@6%E X_S]8Aa s+G9L)b' 未决帐||老帐old account
@%85k/( X?xm1|\ bN%MT#X ;8Q?`=a 现金帐cash account
3>3ZfFC zQ^[=siZ} 0~5}F^8[L D(?#oCCA 流水帐running account
%ycT}Lu T<,tC" `.Q3s?1F J3E:r_+ 暂记帐||未定帐suspense account
Os]M$c_88 F?Nk:#
V l zknB A+*(Pds 过期帐||延滞帐overdue account||pastdue account
bv" ({:x 5]ob;tAm D\~$6#B>> 9cPucKuj 杂项帐户sundry account
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L6>4 Q%d[U4@ 详细帐单||明细表detail account
j`hbQp\` ".Z+bi2l mw.aavB Z4sjH1W 呆帐bad account
g{{SY5qDj m5g: Q )Em,3I/.l 2xm?,p` 会计项目title of account
ds[~Cp Mi-9sW skArocs [$+61n}.12 会计薄||帐薄account-book
zOp"n\ ee\zU~ }Ec"& b=go"sJ@>( 营业报告书||损益计算表account of budiness||business report
sTY l' Ieg hZG{"O!2s 6-}9m7# Y ^ZBkt7 借贷细帐||交验帐account rendered
I9 aber1 l/M+JT~R =~*u(0sJa YZD]<ptR 明细帐account stated
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cGU6 与…银行开立一户头to open an account with
1 crjRbi bsVOO9.4- }e w?{ Yq.@7cJ 与…银行建立交易to keep account with
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\hX^Cn=6 Jl}7]cVq# 继续记帐to keep account
Vngi8%YWp / nRaxzf' W`kgYGnFG 2/WXdo 与…有交易to have an account with
?whp_ {[dqXG$v ` %J'_c|EQM b*7i&q'H 作成会计帐||有往来帐项to make out an account with
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f;> ~yg9ZM =cY]cPO 清算||清理债务to make up an account
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I1"@Tu zSO9 U p`0Tpgi 清洁帐目||与…停止交易to close ones account with
P'';F}NwfX F.9|$g*ip y uq
E oKiu6= 结帐to close an account
z'*>Tk8h 7va%-&.&t ,'}ZcN2) s,8%;\!C 清理未付款to ask an account||to demand an account
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<3yTl> 'rgV]Oy mbK$Wp# K(Nk|gQ 结清差额to balance the account with
=>U~ligu [; bLlS, :yeTzIz] /:)4tIV 清算to settle an account||to liquidate an account||to square an account
NgQl;$ ]0O$2 j_ 7 }#1{GhsS S3r\)5%; 审查帐目||监查帐目to audit an account
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['A1, O_q_O SE1 tlP 检查帐目to examine an account
3h>Ji1vV Y;WrfO$J lPQH_+)Z" b~p < 转入A的帐户to charge the amount to As account
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W* jdzV& 以计帐方式付款to pay on account
cW2:D$Pe ),_bDI L+ C%&7,F7 @QEVl 代理某人||为某人on ones account||on account of one
{>qCZ#E5WO @9L9c "#()4.9 Lv"83$^S9 为自己计算||独立帐目on ones own account
b]~M$y60q >;Bhl|r~z Ptg73Gm&R .
T7ciD 由某人收益并负风险on ones account and risk||for ones account and risk
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wb ;%)i/MGEB )xeVoAg ^s-3U 由某人负担for ones account||for account of one
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"*Oj 按某人指示||列入某人帐户by order and for account of one
6\`,blkX Oj2[(7mO/ W*)>Tr)o N\u-8nE5 列入5月份帐目for May account
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Sa Nx;xgi O=fT;&%. {"<Q?yA2y 编入某中帐项下to pass to the account of||to place to the account of
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BBX4^;t 9H<:\-: 寄出清算书to send in an account||to send in render an account
LRs{nN.N `yhL11]~ ?E`J-ncP uGv+c.~[j 支票薄cheque book
a'|0e] o)$sZ{` =" i|<*EXB" {Hb _o)S 支票陈票人cheque drawer
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0r2k\ i55']7+0 持票人cheque holder
au8)G_A sU8D;ML7 BH}u\K TiOvrp7B 不记名支票cheque to bearer||bearer cheque
zIL.R#|D= n4:WM+f4 5W'T7asOh 3 3V/<v 记名支票||认人支票cheque to order
NEN br$,G XhS<GF% @a~K#Bvlm R(:q^? 到期支票antedated cheque
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' ]t,ppFC# {U4%aoBd8 未到期支票postdated cheque
"];19]x6q _ K9jj )qKfTtN` 55#H A?cR 保付支票certified cheque
ci$o~b6V {C<ch@sR #bGt%*Re p iQA
f 未获兑现支票,退票returned cheque
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,R|$0B7 横线支票crossed cheque
)37|rB E KQEn C`Nz <)rol $Q?<']|A 普通横线general crossing
~O<Bs{8 #vIF]Y m:'fk;khN YpAjZQZ, 特别横线special crossing
<%|2yPb] 3.8d" 9XS'5AXN Fd3V5h 空白支票blank cheque
2?HLEiI1 oJ5V^. l2$6ojpo rtOXK4)]I 失效支票,过期支票stale cheque
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C EAwQH 普通支票open cheque
3]V"9+ './s'!Lj ^f@EDG8 hMDy;oQ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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{ INi(G-!g 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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V<&Z5d _},u[+ !}<Y^=" 支票换现金||兑现to cash a cheque
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xiV E7ixl~ HPT$)NeNc 清理票款to clear a cheque
]H%y7kH8 EE-jU<>| 8eQ 4[wJY Q/L:0ovR 保证兑现to certify a cheque
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P b h9$Ov`N(% r,a V11{ 填写支票数额to fill up a cheque
g"^<LX- oF8#gn_ ?o?~Df& ,~>A>J 支票上划线to cross a cheque
7ZqC1 0escp~\Z a}EO7tcg, ZxLgV$U 开发支票to make out a cheque
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%9C_p]P* 签发支票,开立支票to draw a cheque||to issue a cheque
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@OgR h`;w/+/Zr 7G zf>n <XDYnWz 透支支票to overdraw a cheque
1U^;fqvja B=8],_ /-4rcC W^v3pH-y# 背书支票to endorse a cheque
;Hk{bz( kLtm_ Rf9;jwU ?H3Ls~R 请付票款||清付票款to pay a cheque||to honour a cheque
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qp;eBa .W>LEz' 支票退票to dishonour a cheque
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V.uBH ,aq0Q<}~lc 1g<jr. 拒付支票to refuse a cheque
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?!\ 拒付支票to stop payment of a cheque
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aY;[bz} &&SA/;F 提示要求付款to present for payment
~*NG~Kn"s >JVdL\3 oA+/F]XJ 0Ez(;4]3 见票即付持票人payable to bearer
}Y9= 3X ! W2dMD/ l|{q8i#4V -,YoVB!T 支付指定人payable to order
]40@yrc EnW}>XN Q> d<4]` Z /G`8|A 已过期||无效out of date||stale
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$`zuz 请给出票人R/D||refer to drawer
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;Z7 tleWJR8oc 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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\q; e)BU6m% >a%C'H.A9 文字与数字不一致words and figures differ
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A(1 支票
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b%wm-p 时间已过account closed
6Cj$x.-K i U"2uLgb e|1.-P@ 0+{CN|0 更改处应加盖印章alterations require initials
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IoKN.#;^ 时间已过effects not cleared
&iI5^b-P )=TS)C4 r7FFZNs! M!4}B 停止付款payment stopped
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ZD3 支票毁损cheque mutilated
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L 汇款||寄钱to remit||to send money
=wquFA!c 9f #6Q*/ PblO?@~O wl5+VC*l0 寄票供取款||支票支付to send a cheque for payment
W&=F<n` HDHC9E6 *f-8egt- E}lNb
寄款人a remitter
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ovsI2 WH l vd 收款人a remittee
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8; v5A8"&Jr j|owU >A.m`w 国外汇票foreign Bill
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i d? zlhI \jRdc "JpnmE[` 国内汇票inland Bill
iM_Zn!|@\ el3lR((H Bhf4 /$ k.6(Q_TS 跟单汇票documentary bill
wvz_)bN~A O m5+j:YM XK,l9 {* vv^(c w>A 空头汇票accommodation bill
js F96X{ 0oPcZ""X] XAb-K?) Sr4/8BZ 原始汇票original bill
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d# T JG* Lc@ Q dU.H9\p f[+N=vr 改写||换新票据renewed bill
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Czm MD,+>kh c=u'#|/eb !A=>B=.|D 即期汇票sight bill||bill on demand
o06vC -iySU 6 UlH;0P? ]}A3Pm- t* …days after date||…days after date…日后付款
|P`: NAf2 B`/p[ U5 ZE4xF8 7yFV.#K3O …months after date||…months after date…月后付款
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}V{ `>N_A!pr` +?y9EZB% 见票后…日付款…days after sight||…days sight
jCxg)D7W #9u2LK K pSho< [.LbX`K: 见票后…月付款…months after sight||…months sight
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ioBId ofHe8a8 同组票据set of bills
\Ss6F]K] v|#}LQZ B,avI&7M;S xZ(f_Oy 单张汇票sola of exchange||sole of exchange
Mhiz{Td nEbJ,#>Z ylPDM7Ka m+'vrxTY 远期汇票usance bill||bill at usance
$i.)1.x @`H47@e 25m!Bf JVt(!%K}& 长期汇票long bill
_S3qPPo3l] cUK9EOPe CI~ll=9` ]}HuK# 短期汇票short bill
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~W{ 5,u'p8}. E'wJ+X9 + 逾期汇票overdue bill
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QX>Pni \&.]!!Q :Miri_l 宽限日期days of grace
J={R@}u 3PgiV%] Y=YIz>u zpM%L:S 电汇telegraphic transfer (T.T)
cgF?[Z+x o<\9OQ0 *g~\lFX,u ?R8wm E[w 邮汇postal order||postal note (Am.)||post office order||money order
7-`iI(N< <{kr5< )ND%MYJSq flzHZH 本票promissory note (P/N)
m[%*O#_ Yk!TQY4 ~.L\f%< p`}'-A|@ 押汇负责书||押汇保证书letter of hypothecation
wU1h(D2&h )MlT=k6S wR*>9LjeG TX7]$Wj 副保||抵押品||付属担保物collateral security
(S=RFd R0_O/o+{ ZQ'bB5I mH\eJ 担保书trust receipt||letter of indemnity
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B,r WZ]f \S dyNKok# E"[h20`\/ 承兑||认付acceptance
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9lx)w 单张承兑general acceptance
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TN] =vc8u&L2 JLFZy\ 有条件承兑qualified acceptance
/yn%0Wish xQK;3b TE!+G\@ eg
$y,Tx 附条件认付conditional acceptance
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x@*= 3HI-G.]hC jt? .g' kvo V?<! 部分认付partial acceptance
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