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。
QFIdp R. 会计报表statement of account
cF_`m P7d" E ch,<4E/c[R Lu}oC2 往来帐目account current
a
#?%I# mJ0nyjX^ 1g{`1[.QO 2J rr;"r 现在往来帐||存款额current accout
Sai_rNRWB R{)Sv| +` x:=Kr@VP O-:#Q(H! 销货帐account sales
u9}}}UN! Z 2Fm=88 20;M-Wx a_'W1ek-@ 共同计算帐项joint account
("o<D{A VztalwI Rj9ME,u <||F$t 未决帐项outstanding account
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z|H$- 贷方帐项credit account||creditor account
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M2_mT ?qYw9XQYL 3WS`,} 借方帐项debit account||debtor account
"t~I;%$[ 5 +:b#B $bh2zKB) gt6*x=RCrQ 应付帐||应付未付帐account payable
z~+_sTu UZMo(rG.]{ N:[m,U9a pmB}a7 应收帐||应收未收帐account receivable
,7SLc+ 0}hN/2}& u].=b$wHHM ?mS798=f 新交易||新帐new account
A{\7HV 5 PTIC2 ,%mTKOs L 7_Mg{ 未决帐||老帐old account
6G7B&"& A,e/y O\pqZ`E=s (qlIQC 现金帐cash account
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?2OT :/ I, 4z Af|Je 流水帐running account
rAIX(2@cR_ g$kK)z f!e8xDfA !(F+~, 暂记帐||未定帐suspense account
$iDatQ[ e<YC=67n) >
FFZ8= 's@v'u3 过期帐||延滞帐overdue account||pastdue account
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?z >BMJA:j RW48>4f/+ 9fMg? 杂项帐户sundry account
7xB#) o53 JM -Tp!C> HnU
M:-6 6Bmv1n[X^h 详细帐单||明细表detail account
B~- VGT2o u9"b,].b DUEA"m h Ud^+a H 呆帐bad account
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j]c djqSW9 %MU<S9k lg&"=VXx51 会计项目title of account
?0hk~8c H.XD8qi3W p*_g0_^ C"k8M\RW? 会计薄||帐薄account-book
r.xGvo{iY ] $$ciFM ].pz n7
4?W 营业报告书||损益计算表account of budiness||business report
ss T o?WL| 4o9#B:N]J 4?><x[l2{ i|Lir{vW 借贷细帐||交验帐account rendered
&E.0!BuqV f?#:@ zcL T5B~CC'6 x%k4Lm 明细帐account stated
qnyFRPC )M#~/~^f+ }h5pM`|1 ^TVy:5Ag 与…银行开立一户头to open an account with
SEr\ u# +Nv&Qu% TGdD7n&Ehh 0?BT* 与…银行建立交易to keep account with
%FT F =+T{!+|6P ScQJsFE6 zu(/c 继续记帐to keep account
z[0L?~$ eqD%Qdx }EE
a^iefwsNc 与…有交易to have an account with
m=z-}T5y!T u Y V= m0paGG 3*CF !Y% 作成会计帐||有往来帐项to make out an account with
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5{# vpvPRwJ ;Y?7|G97*S h\Op|#gIT 清算||清理债务to make up an account
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SD! 92]>" 清洁帐目||与…停止交易to close ones account with
V7N8m<Tf ^>.?kh9z 4FQU$f t&mw@bj 结帐to close an account
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B &D~M6[ _I<eJ\ 清理未付款to ask an account||to demand an account
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`R!0uRu 结清差额to balance the account with
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p nFzhj%Pt; 清算to settle an account||to liquidate an account||to square an account
8 fVI33 `dMOBYV ]8htJ]<|Q zY(w`Hm2 审查帐目||监查帐目to audit an account
#i7! (toGU W6K]jIQ 16ke CG\ 检查帐目to examine an account
I= x 5L42'gJ fH`P8?](x :V HJD 转入A的帐户to charge the amount to As account
"}\z7^.W> Xleoh2&M ZJP.-` U 4_&$isq 以计帐方式付款to pay on account
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%HL@O]ftS 代理某人||为某人on ones account||on account of one
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0 m589C+7 {3$ge 为自己计算||独立帐目on ones own account
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&v 由某人收益并负风险on ones account and risk||for ones account and risk
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O >J 3N,f :QUZ 7^u <hZA$.W3 由某人负担for ones account||for account of one
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Y_p 按某人指示||列入某人帐户by order and for account of one
`;hsOfo )!|K3%9 ?.v!RdM+ Nq9Qsia& 列入5月份帐目for May account
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|r3i \ 编入某中帐项下to pass to the account of||to place to the account of
"o<:[c9/ 3yr{B Xn ^^jF*)DT@ ^-~.L: }q 寄出清算书to send in an account||to send in render an account
7T_g?!sdMh .#5<ZAh/? qk~QcVg &I:X[=;g 支票薄cheque book
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;?=nr 5;q -*e$>w[.N 支票陈票人cheque drawer
Q7"KgqpQ3 Tx/ M[Y|$I} /-^gK^ 持票人cheque holder
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-qL} '3[Ecy# .{5)$w> R(k6S 不记名支票cheque to bearer||bearer cheque
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(` @ewQx| FLEf( Bwb3@vNA 记名支票||认人支票cheque to order
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j4d 到期支票antedated cheque
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r %?X~, 未到期支票postdated cheque
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Yi7`iC tq<7BO<6 5SR29Z[ 保付支票certified cheque
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b swi| Z(/jQ=ozQ NjYpNd?g 未获兑现支票,退票returned cheque
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fDrr) rm2{PV<+d 横线支票crossed cheque
aODOc J N )w;XicT ^B?{X|U37 aWOApXJ 普通横线general crossing
HQ/PHUg2 Iimz ofcoNLX5c +;:i,`Lmg 特别横线special crossing
1ReO.Dd`R d?b2jZ$r] mOGcv_L JY9Hqf 空白支票blank cheque
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i @+Cr7K, N+HN~'8r 2NIK0%6 失效支票,过期支票stale cheque
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Av8 ?ohLcz 普通支票open cheque
1i bQ'bZ ;`X -.45 aJI>qk h?] :Gy
.P 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
KM< M^l_Q ^a<=@0| |=jgrm1yj )c]GgPH 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
>@h0@N Gxm+5q VaVKWJg$ X*$ 7g; 支票换现金||兑现to cash a cheque
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?o9l{4~g GdL\ *=^_K`y 清理票款to clear a cheque
AGK+~EjL@ wqA5GK>m2 () b0Sh= aOWbIS[8 保证兑现to certify a cheque
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A$ \&ERSk2 填写支票数额to fill up a cheque
G\jr^d\ 9dqD(S#C;" c?jjY4u Lm ,io\z 支票上划线to cross a cheque
F3';oyy rLh490@ OSfwA& c7wza/r> 开发支票to make out a cheque
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X <pK;D *J1pxZ^ |])%yRAGQ 签发支票,开立支票to draw a cheque||to issue a cheque
z_A%>E4 zx#d_SVi '["Y;/> Y<a/(` 透支支票to overdraw a cheque
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:*@ 背书支票to endorse a cheque
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7* Bs NmOQ7T $Cc4Sggq G!0|ocE} 请付票款||清付票款to pay a cheque||to honour a cheque
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; 支票退票to dishonour a cheque
6"&&s -#rFCfPy^ "UVV/&`o #cjB <APY 拒付支票to refuse a cheque
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/}E 拒付支票to stop payment of a cheque
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*2;w;(-s 提示要求付款to present for payment
bs_I{bCu? } c&Zv#iO6 H26j]kY "* 'rzd 见票即付持票人payable to bearer
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#-e3m/> 支付指定人payable to order
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d' 已过期||无效out of date||stale
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%mM#X 请给出票人R/D||refer to drawer
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#?n[" tk1qgjE(? {&K#~[) 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
3z~zcQ^\ /V&$SRdL* OaU$ [Z'8 CHBCi) '6h 文字与数字不一致words and figures differ
*pI3"_ X)~JX}-L (`>4~?|+T ~^Vt)/}Q 支票
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yVh]hL#4+w 时间已过account closed
W dIr3 B;G|2um:$ 1j0yON n:k~\-&WJ 更改处应加盖印章alterations require initials
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CXA)Zl5# 时间已过effects not cleared
TS=p8@w} j g$%WAEb B8w0DJ B.&q]CAv- 停止付款payment stopped
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Jm sfVtYIu 支票毁损cheque mutilated
b/O~f8t 7b'XQ/rs v?d~H`L h-jea1m 汇款||寄钱to remit||to send money
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H <VgnrqF6: 寄票供取款||支票支付to send a cheque for payment
WnHf)(J`" % YU(,83(+ 5QMu=/ w
l5!f| 寄款人a remitter
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,+- O'$:wc# 收款人a remittee
:ykQ[d`:| =@{H7z(p& n*bbmG1 G9}[g)R* 国外汇票foreign Bill
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]km8M^P 国内汇票inland Bill
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yfuvU2nVH \{NeDv{A 跟单汇票documentary bill
::adT= 1Qf5H!5vx #sNa}292" $WTu7lVV[1 空头汇票accommodation bill
uX`Jc:1q3 Y@#~8\_ $K;4=zN>t:
bQ 原始汇票original bill
_!w# {5~ @c7 On)sy p?8>9 Ct"h.rD ] 改写||换新票据renewed bill
B8[H><)o\y 0g`WRe \
<;/)!Nmw (Dc dR:/= 即期汇票sight bill||bill on demand
|{ *ce<ip5 Z@~8iAgE )`;?%N\ x ?Q;o+2v …days after date||…days after date…日后付款
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#pew l2n>Wce9 nLo:\I( KX`MX5?x …months after date||…months after date…月后付款
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]iPTB i-tX5Md| 见票后…日付款…days after sight||…days sight
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on 见票后…月付款…months after sight||…months sight
l^"gpO${K tJ'U<s RZDZ3W(;h 3MkF 同组票据set of bills
dR $@vDm %H%>6z x &z%7Nu Q,)G_lO
单张汇票sola of exchange||sole of exchange
2BRY2EF [.3M>,)+- gqGl>=.m Z\LW<**b 远期汇票usance bill||bill at usance
[&)9|EV :)mV-(+o Av+R~
&h Z(.p=Wg 长期汇票long bill
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|Q8q $yc&f(Tv Nu|?s
- 短期汇票short bill
qRB&R$ ;~xkT' /UM9g+Bb MPNBA1s 逾期汇票overdue bill
se7_:0+w LH0\SmhU +F4xCz7f P +oCcYp 宽限日期days of grace
e$Md?Pq MhJq~G p
]Alu~ Dw =}_c=z?UY 电汇telegraphic transfer (T.T)
W\FKAvS Rp9uUJ 6o \XmtSfFC 8 rnr>Ee@ 邮汇postal order||postal note (Am.)||post office order||money order
d+"KXt5CV }7Pd\t G] %qN8uQx !"p,9 本票promissory note (P/N)
/m9t2,KB 1~ZDHfd5 tA'i-D& e|]g?! 押汇负责书||押汇保证书letter of hypothecation
P_Po g^ Q7`zrCh `^|mNh zg|yW6l)9 副保||抵押品||付属担保物collateral security
&X +@,! 24|:VxO ];j8vts& {s_0[> 担保书trust receipt||letter of indemnity
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i~k?k.t8 r\_aux^z dk;Ed 承兑||认付acceptance
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M-@Qvgh e#&[4 tQF R)G'ILneV 单张承兑general acceptance
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P),%S9jP; I>G)wRpfR' 有条件承兑qualified acceptance
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+:I zB 7wGl9 E2%7 v Fv e,&~ 附条件认付conditional acceptance
~+^,o_hT G{ F>=z"(l <%) :'0q& uA\A4 部分认付partial acceptance
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