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。
\#G`$JD 会计报表statement of account
2Np9*[C ls 'QfJm 3)__b:7J q35%t61Lc 往来帐目account current
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ND 现在往来帐||存款额current accout
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n(>@ |44CD3A% *N< 22w ~ EE*/vX 销货帐account sales
?HZ+fS,- /rKrnxw }^)M)8zS $o{f)'.>n 共同计算帐项joint account
Lr40rLx;u _EjS(.e/= tdZ: w AkT_ZU> 未决帐项outstanding account
w}oH]jVKL6 ]5rEwPB T~`m'4"+c 7QQ1oPV 贷方帐项credit account||creditor account
pz.<5 S WYiI J=zh+oLCV 7&|fD{:4U 借方帐项debit account||debtor account
y4P mL 1fEV^5I GMB%A =Lp0i9c 应付帐||应付未付帐account payable
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Qwda i#(T?=VPcy 应收帐||应收未收帐account receivable
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%|l*=v zF\k*B 19;\:tN 新交易||新帐new account
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KYrh WElB,a-RCp 未决帐||老帐old account
khW3z*e# z4_>6sf{ tw\/1wa. t6s#19g 现金帐cash account
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1LE.{ v3.JG]zLpP 流水帐running account
OC"W=[Myl 0'VwObq m|=/|Hm Q]IpHNt[> 暂记帐||未定帐suspense account
U,aV{qz 5I t+ S+a GZ*cV3Y`& WAkKbqJV 过期帐||延滞帐overdue account||pastdue account
b[$l{RQ[? q31swP M2vYOg`t:c 6S<J'9sE 杂项帐户sundry account
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b 详细帐单||明细表detail account
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t b@z/6y! BEifUgCh 呆帐bad account
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vk;b! v\0[B jhL? 会计项目title of account
h-Ffs nwHi3ojD: XQHvs{Po trtI^^/% 会计薄||帐薄account-book
GC#3{71 V 7%rKK WPpl9)Qc m7g; psg 营业报告书||损益计算表account of budiness||business report
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4^ $ |f?tyQ qmv%N 借贷细帐||交验帐account rendered
{b=]JPE OAR#* ~q =<n+AqJ% %j{gZTz- 明细帐account stated
:W-"UW, $iupzVrro f9X*bEl9;` !1w=_ 与…银行开立一户头to open an account with
50Pz+: @/E5$mX` u])N^AY"sj O-}{%)[ F 与…银行建立交易to keep account with
28>gAz.# /\_0daUx &0*j nb 1^b-
J0 继续记帐to keep account
7M=`Z{=9 PIsMx -i0 =|
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M 与…有交易to have an account with
Qpe&_.&RE <Gr{h>b 8{(;s$H~ ?8)_, 作成会计帐||有往来帐项to make out an account with
tTX2>8Gmr )$]_;JFr q1.w8$ @s b\0 } 清算||清理债务to make up an account
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(/-2bO a=.A/;|0* Z)~.OqRw] 清洁帐目||与…停止交易to close ones account with
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.=ur,Nd 结帐to close an account
7D@O:yO b$l@Z&[] H3H3UIIT_ N~=p+Ow[H 清理未付款to ask an account||to demand an account
5<0&y3 2bPrND\P= yCwBZ/C w[S2
]< 结清差额to balance the account with
XkDjA#nx` N2 wBH+3w +ng8!k t,gKN^P_ 清算to settle an account||to liquidate an account||to square an account
!iN=py y)0r%= 3P2H!r WZOi, 审查帐目||监查帐目to audit an account
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|$& 检查帐目to examine an account
R^.E";/h D1}Bn2BM$ P:eY>~m<; j7IX"O%f\ 转入A的帐户to charge the amount to As account
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?}o 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
)kfj+/ 2R66 WKQ o?BcpWp &ejJf{id 为自己计算||独立帐目on ones own account
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y `O4Ysk72x9 由某人收益并负风险on ones account and risk||for ones account and risk
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)= 由某人负担for ones account||for account of one
'id]<<F 1Tz5tU9kR XUTI0 YC+}H33 按某人指示||列入某人帐户by order and for account of one
JR>#PJ,N- \0?^%CD+@ Jn!-Wa, =aR'S\< 列入5月份帐目for May account
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oi5q <mN.6@*{ +0)s{? 编入某中帐项下to pass to the account of||to place to the account of
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i M+4>l\ 寄出清算书to send in an account||to send in render an account
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lBM{C 6%?bl{pNn Awy-kou[C 支票薄cheque book
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.)Z 支票陈票人cheque drawer
Vm\ly;v'R av|r^zc m?wPZ^u cXP*?N4Cf 持票人cheque holder
I2"F2(>8K ?5@!r>i=< %A_h!3f& vw(X9xa 不记名支票cheque to bearer||bearer cheque
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<0 记名支票||认人支票cheque to order
N1dv}!/*.+ 6jS:_[p /~=W3lhY W%$sA}O 到期支票antedated cheque
J4Yu|E<& Qy< ~{6V Js{X33^Ju N`o[iHUj \ 未到期支票postdated cheque
p@`]9tLP(K M`m-@z pCOtk'n <WPLjgtn3 保付支票certified cheque
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6 =]Gw9sge@ Y7q=] 未获兑现支票,退票returned cheque
X1LwIa> RQg7vv]% $eqwn&$n LHJ}I5zv 横线支票crossed cheque
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p0r:U<& mEh([ZnY 普通横线general crossing
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q-tm`t*7 9|('* 特别横线special crossing
o'#ow(X J]m[0g7O_ ^/`W0kT ()cqax4 空白支票blank cheque
w6cW7}ZD, !t.*xT4W LN!e_b JSf \Ap
X 失效支票,过期支票stale cheque
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P84uEDY 8Pgw_ 21N1 0UbY0sYo 普通支票open cheque
h!yI(cY qL;T^lj P V DN@=/ k/lU]~PE 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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G 8gIf mBtXa|PJ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
\jHHj\LLr. GE S_|[Q _Qh:*j! RkMs!M 支票换现金||兑现to cash a cheque
Zb? u'Vm=u @)^|U" AP:(/@K| d~hN`ff 清理票款to clear a cheque
B)v|A 9$~a&lXO5 P #PRzt Cu\6VnW_6 保证兑现to certify a cheque
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b^ 填写支票数额to fill up a cheque
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. zn3]vU! qRbU@o.3 xj#anr 支票上划线to cross a cheque
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@ b;2[E/JKB 开发支票to make out a cheque
x o{y9VS d"nms\=p W|I<hY\X +YFA Zv7` 签发支票,开立支票to draw a cheque||to issue a cheque
E=&":I6O `=.A])> k;~*8i=%,\ K @h94Ni6 透支支票to overdraw a cheque
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~ 背书支票to endorse a cheque
K2@],E?e%| p?H2W- 9Z^\b)x ,T;T%/
S 请付票款||清付票款to pay a cheque||to honour a cheque
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S\" ~R*01AnZ }J0HEpn4 :={rPj-nU 支票退票to dishonour a cheque
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m.b}A'GT 拒付支票to refuse a cheque
6Z>G%yK 'S'Z-7h>0 6Q~(ibKx 3:mZ1+ 拒付支票to stop payment of a cheque
zk^uS # RemjiCE0' Q*W$!ZUT w^=uq3X? 提示要求付款to present for payment
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ln bqcwZ6r< 见票即付持票人payable to bearer
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0 ~^l* _(J4 支付指定人payable to order
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3ahbv%y *OU&`\bmE a2. @Zyz 已过期||无效out of date||stale
qL2Sv(A Z! B.F~/PET hnTk)nq5# t+IrQf,P[ 请给出票人R/D||refer to drawer
$l/w.z XgPZcOzYB Rd|M) =j^wa')
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
c-`izn] @E%fAC T_I ApC rvRIKc|}l 文字与数字不一致words and figures differ
K[R.B!;N 8umW>
4#&w-W Z11I1)%s 支票
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Nf1&UgX 时间已过account closed
kB]?95>Wx N/8_0]Gf uXm}THI (P|k$S?m 更改处应加盖印章alterations require initials
D22jWm2 ueu=$.^;g gI{56Z :BVYS|% KF}_|~~T
@tVl8]y 时间已过effects not cleared
(AswV7aGe M|IgG:a;T >fx/TSql:J ~4=XYYcka 停止付款payment stopped
+1>\o|RF 9RmdQ]1n4 M <ccfU! 4R28S]Gb 支票毁损cheque mutilated
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}cd-BW Z/+H 汇款||寄钱to remit||to send money
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` #/o1D^ Bs';!,= M6:$ 0(r 寄票供取款||支票支付to send a cheque for payment
}ZkGH}K_} CQI\/oaO TQsTL2a vg-'MG 寄款人a remitter
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dEK bB A"Sp7M[J `V=F>s$W 收款人a remittee
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1& 国外汇票foreign Bill
eJ_$Etc Py~N.@(:1u Mq4>Mu x_
OZdI 国内汇票inland Bill
GpGq' 8|( BBHoD:l C)|#z/" yYPFk 跟单汇票documentary bill
.7r$jmuFs ]X<L~s_* D~r{(u~Ya 8rM1kOCf 空头汇票accommodation bill
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TM0DR'. e|Mw9DIW ~RIa),GVX 原始汇票original bill
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xx m}GEx)Y D PLs(+>H c2Up<#t 改写||换新票据renewed bill
-< }#ImTN qY|NA)E)Bp mcLxX'c6<h MVZ9x% 即期汇票sight bill||bill on demand
HRW}Yl $[g8j`or! XDAwE ~[`*)(4E …days after date||…days after date…日后付款
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g~l@rf \!!1o+#1j [Ontip …months after date||…months after date…月后付款
^9 {r2d&c Qm2(Z8Gh [eZ'h8 T8\%+3e. 见票后…日付款…days after sight||…days sight
#u$ Z/, w$FN(BfA axLO: Q, X2to](\%X 见票后…月付款…months after sight||…months sight
=qF DrDt sZYTpZgW4L LAPCL&Z VDC"tSQ 同组票据set of bills
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sZu1K gfmaO] +<W8kb ">rt *?^ 单张汇票sola of exchange||sole of exchange
VO+3@d: KSy. R4Si{J*O P<s:dH" 远期汇票usance bill||bill at usance
p="K4E8~H 6HxZS+],c dX;G[\ k
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?S', 长期汇票long bill
Y~uqKb;A jG~UyzWH; wVY;)1? d&5GkD.P 短期汇票short bill
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Dc6z jN^09T49 2Ik@L, ljRR{HOl 逾期汇票overdue bill
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L=Idt!9 宽限日期days of grace
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_PR@; 电汇telegraphic transfer (T.T)
6N]V.;0_5 >" z&KZKI PmT,*C`/X 5N4[hQrVJ 邮汇postal order||postal note (Am.)||post office order||money order
b=j]tb, b6~MRfx`7 <u
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+ 本票promissory note (P/N)
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F]5 2gb MUdpp JdW:%,sv 押汇负责书||押汇保证书letter of hypothecation
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L4E %l8nTcL_? :i_kA'dl& 副保||抵押品||付属担保物collateral security
mQ]wLPP{1 x#s=eeP1 hV4\#K[ ^XQr`CqI 担保书trust receipt||letter of indemnity
8{Id+Q>Vo, 6X.lncE@p 9p5{,9 .3* 9AROvq|# 承兑||认付acceptance
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)j qg;fh]j% r`T(xJ!) !.ot&EbE 单张承兑general acceptance
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L At (iZE}qf7g v|v^(P,o 有条件承兑qualified acceptance
Ghgo"-,# %wp#vO-$ j!H\hj/] (SlrV8; 附条件认付conditional acceptance
De*Z UN|< ?>p<!:E!r L('G1J} = ?hx+-' 部分认付partial acceptance
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