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。
E _|<jy$` 会计报表statement of account
@IZnFHN bpa?C .*Qx\, ql
~J8G9 往来帐目account current
+1!ia] o^wqFX(Y ~)M~EX&pK :[d9tm 现在往来帐||存款额current accout
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jSaU?ac 销货帐account sales
RT8 ?7xFc *qpSXmOz RPbZ(. ?Q;=v~-Q 共同计算帐项joint account
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iE_. EKN~H$. 未决帐项outstanding account
\z ) %$#I m(P]k'ZH? 62NsJ<#> PQE=D0 贷方帐项credit account||creditor account
/g.U&oI]D ksm~<;td 9A#i_#[R !bP@n 借方帐项debit account||debtor account
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PV2" b~cZS[S Pc]HP 1xx}~|F?| 应付帐||应付未付帐account payable
5~S5F3 Zb#u0Tq lk =<A"^S 8xMX 应收帐||应收未收帐account receivable
5`_SN74o @E8+C8' _(zG?]y0P _','9| 新交易||新帐new account
[<TrS/,)> -ze J#B)C x|29L7i BL4-7 未决帐||老帐old account
-7|H}!DFT c4z R* Y|/ 8up kSo"Ak! 现金帐cash account
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vUn @KUWxFak 流水帐running account
/<BI46B\ OB}Ib] bQ5\ ]5M iam1V)V 暂记帐||未定帐suspense account
|+"(L#wk kvj#c y~HP>~Oh =?`c=z3~i$ 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
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).' 详细帐单||明细表detail account
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# /_ajaz% 呆帐bad account
rQ snhv An/|+r\ t.C5+^+% 9(<@O%YU 会计项目title of account
[opGZ`>)j" pI<f) r XRQ4\bMA8 S$XSei_q 会计薄||帐薄account-book
@9|hMo T&7qC=E#5 E&:,oG2M I1&aM}y{G 营业报告书||损益计算表account of budiness||business report
}SCM I4\ Y\'}a+:@Ph ~flV`wy$$1 8*a&Jl 借贷细帐||交验帐account rendered
""~ajy 13/]DF,S"^ ;YL i{ Nmh*EAJSy 明细帐account stated
&PtJ$0%q ZqO^f*F>h LBP`hK:>W~ lU8Hd|@- 与…银行开立一户头to open an account with
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7 3"\l u?-E )dd@\n$6 与…银行建立交易to keep account with
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_v]MsT-q D^;Uq8NDKq &b& , 继续记帐to keep account
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h@@=M 与…有交易to have an account with
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~ 7Hu3>4< 作成会计帐||有往来帐项to make out an account with
+=8VTCn? ,s;UfF u,4eCxYE$ Thit 清算||清理债务to make up an account
}JAG7L&{ jW@Uo=I[ =w0R$&b& $iz|\m 清洁帐目||与…停止交易to close ones account with
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Vv @f_+=}|dc /&94 eC H<N,%G 结帐to close an account
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^T W5MTD]J H7:] ]j1 N] sAji* 清理未付款to ask an account||to demand an account
A3@6N( czd~8WgOa u;c?d!E a:6m7U)P#5 结清差额to balance the account with
P";'jVcR 83q6Sv ~qOa\#x_ [cp+i^f 清算to settle an account||to liquidate an account||to square an account
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O-Ow! ~/P[J ^J;bso` 审查帐目||监查帐目to audit an account
n.(FQx.F C3YT1tK `W*U4?M '."ed%=MC 检查帐目to examine an account
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yn :6\qpex 转入A的帐户to charge the amount to As account
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L) ,01"SWE 0:Ol7 以计帐方式付款to pay on account
)P|),S,;Z oM`0y@QCf Q$Q([Au Y/zj[> 代理某人||为某人on ones account||on account of one
65Yv4pNL Q$@I"V&G. *bA.zmzM O@C@eW# 为自己计算||独立帐目on ones own account
;;N9>M?b NHZz _a= 9mTJ|sN:e >V}#[ /n 由某人收益并负风险on ones account and risk||for ones account and risk
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B,epzI 由某人负担for ones account||for account of one
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7E~;xn; @t_=Yl2; 按某人指示||列入某人帐户by order and for account of one
HCC#j9UN6 %Y*Ndt 4 ^,T(mKS ?2Py_gkf 列入5月份帐目for May account
2a Q[zK ( 0_2sfS a HR"n|7{ + @s"zp;F 编入某中帐项下to pass to the account of||to place to the account of
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7\Y0z 寄出清算书to send in an account||to send in render an account
ExL0?FemWV N U` VQ9/Gxdeo 8NAON5.! 支票薄cheque book
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(' & t=W}SH 57']#j#"hj 支票陈票人cheque drawer
[j/9neaye pJ'"j 6Q 0[?Xxk}s0 9N3o-= 持票人cheque holder
Uf;^%*P4 ]Ntmy;Q a'yK~;+_9 Wf>R&o6tr 不记名支票cheque to bearer||bearer cheque
:emiQ h^(*Tv-! dn$!& Gm^U;u}=f 记名支票||认人支票cheque to order
EaY?aAuS: <FkFs{(t mLLDE;7|} j/c&xv7= 到期支票antedated cheque
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!C)x 未到期支票postdated cheque
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.r9pA; y'nK>)WG4 `%"\@< 保付支票certified cheque
/dI&o,sA r1{@Ucw2 0)e\`Bv Zaf:fsj> 未获兑现支票,退票returned cheque
~[nSXnPO yEoF4bt LxSpctiNx >7T'OC 横线支票crossed cheque
k|PN0&J paE[rS\ J$w<$5UY `MN4uC 普通横线general crossing
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RmeD$>7 yfjWbW ?(F6#"/E 特别横线special crossing
MKD1V8i )e=D(qd +`3)o PV) Zbt.t]N 空白支票blank cheque
E`usknf>l pG^ vDhh>x( rCbDu&k] 失效支票,过期支票stale cheque
jTtu0Q| ;LPfXpR ub#a` Ru!iR#s)! 普通支票open cheque
'ud{m[| li'YDtMKCY 6"5A%{J gpvYb7Of0 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
*-=(Q`3 Y^;ovH~ ve N06OvU2>xU S.94edQ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
e L^|v oAJM]%g{ s_OF( o =9boya,> 支票换现金||兑现to cash a cheque
TA`1U;c{n *ebSq) 2Aazy'/ v6M6>&RR| 清理票款to clear a cheque
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[U. 保证兑现to certify a cheque
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9b L_uVL#To 填写支票数额to fill up a cheque
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w! \K{0L 9N%We|L,c a}BYov 支票上划线to cross a cheque
J6s`'gFns a LroD$# :0j?oY~e J!v3i*j\ 开发支票to make out a cheque
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nJG U-Z 签发支票,开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque
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O_k@3 w;[NH/A^a J{p1|+h% 背书支票to endorse a cheque
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,'GN[s 请付票款||清付票款to pay a cheque||to honour a cheque
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$N>;& JIEK*ui lk^Ol&6 支票退票to dishonour a cheque
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T Xy|So|/bKd 拒付支票to refuse a cheque
IXMop7~ u<7/0;D#+ *KZYv=s,u oo/qb`-6 拒付支票to stop payment of a cheque
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Q% ~9a<0Mc? v}}F,c(f :}L[sl\R 提示要求付款to present for payment
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j 9N#_(uwt 见票即付持票人payable to bearer
0rQMLx |B?m,U$A! AP n| \ >Eyt17_H"n 支付指定人payable to order
Go`vfm"S j78i#}e VZp5)-!\ Maha$n* 已过期||无效out of date||stale
oA7tEu :;RMo2Tl O%WIf__Q SB;&GHq"n 请给出票人R/D||refer to drawer
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WrnrFz 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
@N>\|!1CC uanhr)Ys gDQ^)1k B?eCe}*f;B 文字与数字不一致words and figures differ
zq3\}9 B+|Kjlt x77*c._3v >2y':fO 支票
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G*?8MTP8![ 时间已过account closed
s$zLiQF; 5c@,bIl * /7(W?xOe NJ%P/\ C 更改处应加盖印章alterations require initials
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lB8-Z ow 时间已过effects not cleared
S^JbyD_yoh vOH4# DHg:8%3x =eq[:K<6 停止付款payment stopped
=ke2;}X %HhBt5w sbfuzpg]* s-NX o 支票毁损cheque mutilated
M:=J^0 ^L,K& Jd [>vLf2OID .o6Or:L 汇款||寄钱to remit||to send money
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"syI#U{ j}#w)M A\*>TN>s 寄票供取款||支票支付to send a cheque for payment
mn'A9er ;_XFo&@ 1;* cq a)!o @ 寄款人a remitter
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# 3RUy,s b3P+H r Q*GN`07@?d 收款人a remittee
mwO6g~@` i}(LqcYU ynp 8rf 5G}?fSQ> 国外汇票foreign Bill
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PC]%:L" ),_@WW;k TbMW|0 #w 国内汇票inland Bill
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U%-A?5 g9OY<w5s] UklUw 跟单汇票documentary bill
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d 空头汇票accommodation bill
&*o=I|pQ )Dms ^"E^zHM( -+-?w|}qV 原始汇票original bill
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cUk7i`M;6 改写||换新票据renewed bill
v{RZJ^1 1> ?M>vK DmK57V4L^ ]dVGUG8 即期汇票sight bill||bill on demand
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/ *YI98 …days after date||…days after date…日后付款
. P viA v4<nI;Ux /*~EO{o + SzU …months after date||…months after date…月后付款
RIR\']WN J[&@PUy Xc++b|k ?Rb9|`6 见票后…日付款…days after sight||…days sight
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y`iBFC;_ 见票后…月付款…months after sight||…months sight
TJd)K$O> xh-o}8*n" [>3./YH` E*&vy 同组票据set of bills
S)(.,x =}^9 wP UsG~row:! TvoyZW\?w 单张汇票sola of exchange||sole of exchange
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g@Z))M+ D_ 2:k'4 L<c4kw 远期汇票usance bill||bill at usance
> tS'Q`R AF{\6<m y8y5*e~A-) HdI8f!X'TG 长期汇票long bill
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k(u7:0 短期汇票short bill
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逾期汇票overdue bill
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av+ Eh`7X=Z7E 2>9C-VL2 宽限日期days of grace
hF?1y `20 w_c"@CjkE 'c&Ed \&:nFb%= 电汇telegraphic transfer (T.T)
g9pZ\$J& _{O>v\u yF:1( 4 yu {d! {6 邮汇postal order||postal note (Am.)||post office order||money order
' {OgN}'{ phkwN}6 fm%t^)E LrfVh-}|:Y 本票promissory note (P/N)
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D0n 押汇负责书||押汇保证书letter of hypothecation
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C vj! ?,Xw[pR FkDmP`Od 副保||抵押品||付属担保物collateral security
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{ , pfG M^Yh|%M 担保书trust receipt||letter of indemnity
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+zi 承兑||认付acceptance
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[}X 单张承兑general acceptance
,t744k') c]<5zyl"j1 VCfl`Aq'l F<1fX 7c 有条件承兑qualified acceptance
nAato\mM <}Vrl`?h nPtuTySG dFc':| 附条件认付conditional acceptance
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BxX0 ]q[D>6_ GA)`-*.R 部分认付partial acceptance
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