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。
~,3+]ts='\ 会计报表statement of account
h}r .(MVt _^]2??V :l~Wt7R Opx"'HC@G 往来帐目account current
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=z`#n}v 现在往来帐||存款额current accout
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$/ 销货帐account sales
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: *gF8"0s 共同计算帐项joint account
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未决帐项outstanding account
$fZVh% }8tD|t[ _=l8e-6r 6?\X)qBI 贷方帐项credit account||creditor account
s[6y|{&ze Ot,eAiaX f/+UD-@%m is`O,Met 借方帐项debit account||debtor account
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d H|@R+ 应付帐||应付未付帐account payable
Z
,4G'[d fP 4 p+6L qk< 6[wAX 应收帐||应收未收帐account receivable
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c c 5}-e9U 新交易||新帐new account
@ px4[ j!m42 IbV 7} wP-BaB$_ 未决帐||老帐old account
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NP=ZB Y9^;TQ+# 现金帐cash account
J+IkTqw {Ee[rAVGp Mzfuthq=@ 8":O\^i 流水帐running account
[OTZ"XQLI b@9>1d$ fT$Fv WBOebv 暂记帐||未定帐suspense account
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a@mMa { #0*OkZMt #@qd.,]2 过期帐||延滞帐overdue account||pastdue account
GJLe733o 4\Nt"#U)g %p wpRD@ ;~nz%LJ 杂项帐户sundry account
.|d2s hlIh(\JZ4s 83~9Xb=!\ y&F0IJ|`@M 详细帐单||明细表detail account
;Nfd T~Z7kc' 6B pm+} T][r'jWQ 呆帐bad account
+0&SXhy%y 7E4Xvg+c I[td:9+hK@ *d%U]Hby, 会计项目title of account
xW hi> ?A]@$ }iu(-{Z Adyv>T9 会计薄||帐薄account-book
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qY@ gr&Rkuyfv 营业报告书||损益计算表account of budiness||business report
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fa=OeuI F~qiNV CHZjK(a 借贷细帐||交验帐account rendered
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) 明细帐account stated
]n/fB|t E P#8]m( ;:0gN|+ 0lyCk} c 与…银行开立一户头to open an account with
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HU%J 与…银行建立交易to keep account with
|ULwUi-r nV$ctdusQ TAXl73j_CY #_zd`s3k 继续记帐to keep account
cdH Ug# wd=xs7Dz<p &R'%OFi O8J:Tw}M* 与…有交易to have an account with
1.5lJ:[G $!msav HJ\CGYmyz lQ}e"#< 作成会计帐||有往来帐项to make out an account with
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jE&Onzc 清算||清理债务to make up an account
$_.m< ElEa*70~g 7%(|)3"V fC$~3v 清洁帐目||与…停止交易to close ones account with
jJ' LM>e 0M?nXHA[ kP6P/F|RcZ C~5-E{i 结帐to close an account
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Oe K7x,> I)-u)P?2x ]/d4o 清理未付款to ask an account||to demand an account
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%8a^?; <N{pMz Wv zn4
Yo 结清差额to balance the account with
l7]$Wc[ ; md{T' `P `nqn `R}D@ 清算to settle an account||to liquidate an account||to square an account
@'EP$!c lB\"*K; t `4^cd5V !n`ogzOh 审查帐目||监查帐目to audit an account
dwc$?Bg,5 u&=SZX&G k r|Y|uv0 PAe2hJ 检查帐目to examine an account
i*9[El x*#F|N4~', lA4Bq 3q:-98DT 转入A的帐户to charge the amount to As account
5k`[a93T lPS A g~L1e5C]z y*M,&,$ 以计帐方式付款to pay on account
`p&ko$i2 ]|q\^k)JU B[ f{Ys c;w~ -7Q*| 代理某人||为某人on ones account||on account of one
mI=^7'Mk (BC3[R@/l JlsRP ^i{B8]2, 为自己计算||独立帐目on ones own account
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J {k Z`xz |:D+ S,5>g07-` j$*]'s&_hZ 由某人收益并负风险on ones account and risk||for ones account and risk
%iI0JF*Ez TJ9,c2d+ y+RT[*bX5o *@Z/L26s;= 由某人负担for ones account||for account of one
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*/Pyh F9e$2J)C Ep}KIBBO 按某人指示||列入某人帐户by order and for account of one
?lb1K'( vd-`?/,|| xPh%?j?*v xZ@H{): 列入5月份帐目for May account
'uUp1+ O0"i>}g4 )_T[thf] r0kA47 编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account
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w\;=3C` /U1GxX:P, (0W%YZ!& 支票薄cheque book
QB@qzgEJ!, w2~(/RgO b]s=Uv#) .jr1<LE 支票陈票人cheque drawer
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持票人cheque holder
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P<+! 不记名支票cheque to bearer||bearer cheque
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mo#4jtCE 记名支票||认人支票cheque to order
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(8foZA ;0xCrE{l" &tD`~ N>Y`>5 到期支票antedated cheque
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M98 7Y!B Ph]e\ =Gd[Qn83.% 未到期支票postdated cheque
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UUU\/5 yixW>W} ynM{hN.+ H 保付支票certified cheque
A>>@&c:( FEaf&'G] Di *+Cz;gK y%TR2CvT 未获兑现支票,退票returned cheque
)\^o<x2S U]hQ#a+ um#;S; "XC6 l4Z 横线支票crossed cheque
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W 普通横线general crossing
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Fml9 m1F<L 特别横线special crossing
dN |w;|M |,sUD/rt ;S`N q%, nZ\,ZqV 空白支票blank cheque
d*A >P U%k e5uwP xA!o"VZPq7 0E\R\KO$> 失效支票,过期支票stale cheque
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\-^$ 0BaL!^> 普通支票open cheque
i $I|JJJ @/$mZ]|T _"0n.JQg 3sp*.dk 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
bq(*r:`" E 3I'3 'dU$QO iU%Gvf^?'5 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
cC}s5` ]NFDE-Jz] LG<lZ9+y M0]l!x#7 支票换现金||兑现to cash a cheque
29qQ3M? FJ U)AjS~ =dA T^e## @{CpC 清理票款to clear a cheque
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9T cF(9[8c{ 保证兑现to certify a cheque
v Q_ B2#U: .9^;? Ts GrQl3 Xi 8OFrW.>[ 填写支票数额to fill up a cheque
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0]~0 6wu/6DO R3@iN& 支票上划线to cross a cheque
$Ilr.6'; YD+C1*c! &9ZIf#R X4k/7EA 开发支票to make out a cheque
S~TJF}[k^6 ~o2{Wn[" 8U(a&G6gn l:|Fs=\ 签发支票,开立支票to draw a cheque||to issue a cheque
GecXM Aa:2 ?Jr<gn^D M^[jA](a `q@~78` 透支支票to overdraw a cheque
.N'UnKz 7>~iS@7GV ~%}g"|o |n|2)hC 背书支票to endorse a cheque
lLDHx3+ C {,d4KG A+}4N%kh PA=BNKlH 请付票款||清付票款to pay a cheque||to honour a cheque
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2v>l y]+A7| 0=5i\*5 p 0iB1_)~ 支票退票to dishonour a cheque
w[+!c-A:H <5#e.w $_ i41f[ X@G`AD'.M 拒付支票to refuse a cheque
MmK\|CtV kj#yG"3+ A^Zs?<C- ;8v5 qz 拒付支票to stop payment of a cheque
2~4C5@SxL Iymz2 [5 V l^"G \ZVI 提示要求付款to present for payment
Y5 opZG FV9RrI2 Xm-63U`w5 BY d3 rI 见票即付持票人payable to bearer
i,HAXPi 3OZ}&[3 *,pqpD> **"P A8 支付指定人payable to order
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+=8&Wa "osYw\unI k8JPu"R 已过期||无效out of date||stale
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: 请给出票人R/D||refer to drawer
EGt)tI& 72 6y/o ;4bu=<% IW#(ICeb 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
4kM<L}J# ivq4/Y]-X ^n]s}t}csV (`p(c;"*C! 文字与数字不一致words and figures differ
!jbjrzv9 fm*Hk57 Uww^Sq `jHGNi 支票
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[ZbK)L+_ 时间已过account closed
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K 7`}z7nk W#[!8d35$ 更改处应加盖印章alterations require initials
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t/Fe"T[,V 时间已过effects not cleared
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r*;| 7E95"B&w >g&`g}xZQ /HRaX!|E# 停止付款payment stopped
'gGB-=yvbO ?>Aff`dHY u_BSWhiW =+p+_}C 支票毁损cheque mutilated
@2gMtf?< U6Ak" y#+o*(=fRE F?=u: 汇款||寄钱to remit||to send money
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.D.Rn/ (zBQ^97] 寄票供取款||支票支付to send a cheque for payment
kR|y0V {K* F0Hbklr MlFvDy %j@FZ
)a[ 寄款人a remitter
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"tM/`:Qp {P&^Erx 收款人a remittee
^v-'=1ub? TXcKuo= gEP
E9ew [JoTWouNU 国外汇票foreign Bill
<Z'hZ iC-ABOOu{l L])w- {O)&5 国内汇票inland Bill
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ak`)> >nQyF mx~sxYa 跟单汇票documentary bill
lIg2iun[n NrcCUZ .:N rzDJH:W{2 $sZHApJV+ 空头汇票accommodation bill
Wg^cj:&`u V%lGJ]ZEa RWFf-VA? sv"mba.J 原始汇票original bill
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;LL,S- Ky#B'Bh}`g 改写||换新票据renewed bill
9Z'eBp CDnz
&? N?0y<S ?! /T)n5X 即期汇票sight bill||bill on demand
'*u;:[73 ~aAJn IO DWQQ615i e oSM@Isu …days after date||…days after date…日后付款
dM{~Ubb 3^>a TU<Z "H<#91^| bpa
O`[* …months after date||…months after date…月后付款
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V< wg<|@z5 e8mbEC(AK 见票后…日付款…days after sight||…days sight
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~u3 BK9x`Oo 2 D1 ~x 见票后…月付款…months after sight||…months sight
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F'FZ?*a L~y t AZ, wI@I(r~g 同组票据set of bills
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e~.?:7t 单张汇票sola of exchange||sole of exchange
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Y/UXH #0hNk%X= YQV?S 远期汇票usance bill||bill at usance
D%UZ'bHN* 68<Z\WP |( 9#v
t# E8_Le 长期汇票long bill
$n Sh[{ in#]3QGV kEhm' dIpW!Pj^ 短期汇票short bill
%M#?cmt Fra>|;do PuZs5J3 r p
@ 逾期汇票overdue bill
>q@Sd ]]=fA 4( =lC;^&D-0/ wp%FM 宽限日期days of grace
BCUt`;q ]B Zxc7nLKF~ T<+ht8&M8 0w(T^GhZ 电汇telegraphic transfer (T.T)
pq[X)]z| xD GS`U dG-or
gFs/012{ 邮汇postal order||postal note (Am.)||post office order||money order
#CA%]*l*F .blft,' S1^nC tSF -*%!q$
: 本票promissory note (P/N)
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Aq jc&/}o$K +an^e' 押汇负责书||押汇保证书letter of hypothecation
twtkH~`"Q hB7pR"P }#OqU#
q| 6b]1d04hT 副保||抵押品||付属担保物collateral security
y=9Dxst"V aM{@1mBm & &" 'dL _2m[(P9d 担保书trust receipt||letter of indemnity
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$89ea*k FE+7X=y 承兑||认付acceptance
Wm)-zvNY; qcTmsMpj *5y
W g=xv+e
单张承兑general acceptance
4@v1jJj 0L:V#y-* *Mwfod ]l=O%Ev 有条件承兑qualified acceptance
lI4J=8O0 %6A-OF Y9i9Uc.] NtY*sUKRD 附条件认付conditional acceptance
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j 部分认付partial acceptance
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